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2010 SESSION

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HB 1045 Tax returns; electronic filing by certain tax preparers, employers, and dealers.

Introduced by: Kaye Kory | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Electronic filing of tax returns.  Requires (i) tax preparers who file 50 or more individual income tax returns for taxable years that begin on or after January 1, 2010, to file all income tax returns electronically in subsequent taxable years; (ii) employers who furnish 150 or more withholding statements to employees for calendar year 2010, or 50 or more such statements for any calendar year beginning on and after January 1, 2011, to file their annual report electronically; and (iii) dealers who elect to file consolidated sales tax returns for any taxable year and who are required to remit payment by electronic funds transfer, to file monthly returns electronically.

SUMMARY AS INTRODUCED:

Electronic filing of tax returns. Requires (i) tax preparers who filed 50 or more individual income tax returns for taxable years that began on or after January 1, 2009, to file all income tax returns electronically in subsequent taxable years; (ii) employers who furnish 150 or more withholding statements to employees for calendar year 2010, or 50 or more such statements for any calendar year beginning on and after January 1, 2011, to file their annual report electronically; and (iii) every dealer who files consolidated sales tax returns for any taxable year beginning on and after July 1, 2010, to file his monthly returns electronically.