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W-2 to January 31. Electronic Filing Mandate: All employers must file all returns and make all payments electronically using eForms, Business iFile or ACH Credit. Employers must also file Forms W-2 and 1099 electronically. See www. tax.virginia.gov for information on these electronic filing options. If you are unable to file and pay electronically, you may request a temporary waiver. A waiver form is available for download on the Department s website. The request must provide your business na.

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