How Virginia withholding is handled
Virginia uses its own VA-4 exemptions and a payroll formula rather than the federal W-4 adjustments. The standard payroll deduction is applied once in that formula.
A state withholding example
For $2,649 paid semimonthly and five personal/dependent exemptions, the formula gives $109.48 of state withholding before extra withholding.
Coverage limits
Age/blindness and personal exemptions are separate VA-4 fields. Resident, single-state wages only.
Regular resident W-2 wages only. Use confirmed local/other payroll charges where required. No tax-return, reciprocity, nonresident-alien or special-occupation calculations. Benefit entries must qualify under your employer’s plan.
Official sources
Sources reviewed August 31, 2026. Read the complete method and privacy boundaries.