502V: Pass-Through Entity Tax Payment Voucher (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 502V is a 2025 pass-through entity tax payment voucher for withholding tax, penalties, and interest paid with Form 502. It identifies the entity, taxable year, and payment amount.
Who files this form
Pass-through entities (PTEs) are required to submit returns and payments electronically. Use the paper Form 502V voucher only if the entity has an approved waiver.
Form 502V is used to send withholding tax, penalties, and interest payments with Form 502. It should only be used when sending a payment with that return.
When it's due
For tax year 2025, calendar-year Form 502 filers must pay withholding tax by April 15, 2026, even if they use an extension to file Form 502.
For other filers, the withholding payment is due on the PTE return's due date. If a filing or payment deadline falls on a Saturday, Sunday, or legal holiday, the form allows filing and payment on the next business day without penalty or interest.
What you'll need
Have the following information ready to complete the voucher:
- The PTE's federal employer identification number (FEIN), entity type, name, and address.
- The taxable year's ending month and year.
- The date, telephone number, and payment amount.
- The best available information about all nonresident owners' expected shares of Virginia-source income, including additions and subtractions.
- Any tax credits available to apply to the nonresident owners' withholding tax.
For a mailed payment under an approved waiver, enclose Form 502, the voucher, and a check or money order payable to Virginia Department of Taxation.
How to file
Pay electronically: Visit www.tax.virginia.gov, open eForms, and select 502V. Complete the form and payment information online. You can schedule the payment for a future date.
A PTE may also pay by ACH credit through its bank. Some banks charge a fee. See the Electronic Payment Guide on the Department's website for details.
Mail only with an approved waiver: Complete the voucher's identification, tax-period, contact, and payment fields. To calculate withholding, total the nonresident owners' expected Virginia-source income, including additions and subtractions, multiply by 5%, and apply available withholding tax credits. If the return is filed after the due date, complete Form 502, Page 2 to calculate penalties and interest.
Detach the voucher. Do not send the entire page. Enclose the voucher with Form 502 and a check or money order payable to Virginia Department of Taxation. Mail to:
Virginia Department of Taxation
P.O. Box 1500
Richmond, VA 23218-1500
Common mistakes
- Using the paper voucher without an approved waiver. PTE returns and payments must be submitted electronically unless a waiver has been granted.
- Using Form 502V for Form 765 payments. Do not use Form 502V or Form 502W to pay with the Unified Nonresident Individual Income Tax Return, Form 765.
- Leaving out the taxable year's ending month and year. Enter both so the payment is credited to the correct taxable year.
- Sending the entire voucher page. Detach the voucher at the dotted line.
- Treating a filing extension as extra time to pay. Withholding tax is due on the original return due date regardless of an extension to file.
Questions people ask
Can I schedule an electronic payment for a later date?
Yes. Select 502V in the eForms application at www.tax.virginia.gov, complete the form and payment information, and schedule a future payment date.
Does an extension to file give me more time to pay?
No. Withholding tax is due on the PTE return's original due date. Interest applies to unpaid tax from the due date until payment.
How much must the PTE pay by the original due date to avoid an extension penalty?
The PTE must pay at least 90% of the withholding tax due. If it files within the six-month extension but paid less than 90% by the original due date, the extension penalty is 2% per month of the tax due with the return, up to 12%.
Can I use this voucher to pay tax with Form 765?
No. The form says not to use Form 502V or Form 502W for payments with Form 765, the Unified Nonresident Individual Income Tax Return.
Where can I get help?
Call (804) 367-8037 or write to Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115. This is the address for questions, not the address printed for mailing returns and payments.