In general, an employer who pays wages to one or more employees in Virginia is required to deduct and withhold state income tax from those wages. Registration and Filing Requirements How do I register for a withholding tax account?This publication contains general information regarding the withholding of Virginia income tax from wages. Complete this form to request or make changes to your income tax withholding. Resident Aliens (RA) may complete the W-4 and VA-4 just like a U.S. citizen. Please use the worksheet on both forms to calculate your allowances and exemptions.