Form 800ES 2018 Insurance Premiums License Tax Estimated Tax Payment Vouchers - Virginia

Form 800ES is a Virginia Department of Taxation form also known as the "Insurance Premiums License Tax Estimated Tax Payment Vouchers". The latest edition of the form was released in November 1, 2017 and is available for digital filing.

Download a fillable PDF version of the Form 800ES down below or find it on Virginia Department of Taxation Forms website.

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2018
Form 800ES
VIRGINIA DEPARTMENT OF TAXATION
INSURANCE PREMIUMS LICENSE TAX
ESTIMATED TAX PAYMENT VOUCHERS
GENERAL INFORMATION
Online Services
The Department’s website, www.tax.virginia.gov, has information to help you with your tax filing responsibilities.
eForms: File and pay your estimated tax online for free. Simply complete the online version of the paper estimated
voucher by entering the tax information as you would if you were completing a paper form.
Business iFile: An online version of the estimated voucher allows you to enter tax information as you would if you were
completing a paper form and schedule your date of payment.
EFT Credit: Electronically send your tax payment. See our Electronic Payment Guide for details.
Email Updates: Sign up to receive email updates on topics you select. You can even get reminders about upcoming
return due dates.
PDF Forms: Virginia tax forms are available to print or download.
Secure Email: Use our iFile Secure Message Center.
INSTRUCTIONS FOR 2018 FORM 800ES
DECLARATION OF ESTIMATED TAX FOR THE INSURANCE PREMIUMS LICENSE TAX
FILING REQUIREMENTS - Any company with annual direct gross premiums license tax liability that is expected to exceed
$3,000 (after tax credits) is required to file estimated payments. Declarations must be dated and signed by a company officer.
For more information, call (804) 404-4163.
WHERE TO FILE AND PAY - You can file and pay online at www.tax.virginia.gov. For paper filing, file the declaration with
the Virginia Department of Taxation, P.O. Box 26179, Richmond, VA 23260-6179. The declaration must be accompanied
by a check or money order made payable to the Virginia Department of Taxation for the amount of the installment due.
WHEN TO FILE AND PAY - Insurance companies should follow the declaration and payment schedule shown in the table
below.
FAILURE TO PAY - Underpayment of estimated insurance premiums license tax will generally result in an addition to the
tax from the due date of the install ment until paid, or until the due date for filing the annual return, whichever is earlier. If the
company has an underpayment of estimated tax and believes an addition to the tax should not be assessed, Form 800C,
Underpayment of Virginia Estimated Premiums License Tax, must be enclosed with the company’s premiums license tax
return along with schedules that support the applicable exception.
OTHER INQUIRIES - Call (804) 404-4163 or write Virginia Department of Taxation, P.O. Box 715, Richmond, VA
23218-0715. Do not mail returns to this address.
DECLARATION AND PAYMENT SCHEDULE
The date the declaration is to be filed and the number and amount of installments to be paid is determined in accordance with
the following table.
The following percentages of the estimated tax must be
The number of
If the requirements are first
The declaration must be
paid on or before the 15th day of —
installments to be paid
met—
filed on or before—
is—
April
June
September
December
before the 1st day of the 4th
4
April 15
25%
25%
25%
25%
month of the taxable year
after the last day of the 3rd month
3
and before the 1st day of the 6th
June 15
.......
33 1/3%
33 1/3%
33 1/3%
month of the taxable year
after the last day of the 5th month
2
and before the 1st day of the 9th
September 15
.......
.......
50%
50%
month of the taxable year
after the last day of the 8th month
1
and before the 1st day of the 12th
December 15
.......
.......
.......
100%
month of the taxable year
Va. Dept. of Taxation 2616001 Rev. 11/17
Page 1

Download Form 800ES 2018 Insurance Premiums License Tax Estimated Tax Payment Vouchers - Virginia

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