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Form R-3
Virginia Department of Taxation
CHANGE TO A REGISTERED BUSINESS AND/OR TAX ACCOUNT
Make changes to your Registered Business faster and easier online at www.tax.virginia.gov/ireg.
Reason for Submitting This Form
Change to a business prole and/or tax account information: Such as contact information, phone number, physical
location or mailing address.
Close a business in its entirety: Including all tax accounts and locations.
End a Tax Type Liability (close one or more specic tax accounts): For example you are no longer liable for a specic
tax type, such as Withholding, Sales Tax, etc., or are closing one or more business locations.
Business Name Change: Whether Legal or Trading As Name.
Update/Change Responsible Ocer Information: Add or remove a responsible ocer.
Note: If you are the owner of a new business, you purchased an existing business, or you are reopening a
pre-existing business or location, do not use this form. You may do this online at www.ireg.tax.virginia.gov or you
may complete and submit Form R-1, Business Registration Form at www.tax.virginia.gov.
Important Information Regarding Closing Your Business
If each Tax Account and all locations closed/are closing on the same date, no further action is needed.
Fax Or Mail Completed Form R-3
Fax: (804) 367-2603 Mail: Virginia Department of Taxation, P.O. Box 1114, Richmond, VA 23218-1114
Authorized Contact
Enter the contact information of the person authorized to answer questions regarding these changes.
Contact Name
Phone Number(s) Cell Oce Fax
Signature
This form must be signed by an ocer of the corporation, limited liability company or unincorporated association,
who is authorized to sign on behalf of the organization. The proprietor must sign for a sole proprietorship.
Under penalty of law, I believe the information on the application to be true and correct.
Signature
Phone Number(s)
(If dierent from above)
Cell Oce Fax
Business For Which These Changes Are Requested
Business Name FEIN
Current Physical Address
Current Mailing Address
Va. Dept. Of Taxation 1501225 Rev. 01/24
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Section I – Change(s) To The Business Named Above
Use this section to provide information regarding changes to your primary business information or to close your
business in its entirety. Only complete the lines for which there is a change.
1. Business Closed/is Closing – Date (MM/DD/YY)
The last day the business is liable for all taxes, not the rst day the business is no longer liable. If each Tax Account
and all Locations closed/are closing on this same date no further information is needed.
2. Business Name Changed To – Enter the new legal business name.
3. Trading As Name Changed To – Enter the new Trading As name.
4. Primary Business Activity Changed To – Describe the new business activity and check all that may apply.
Check if you will be selling any tobacco products.
Check if you will NO LONGER be selling any tobacco products.
Check if you intend to begin operating a retail food establishment.
Check if you NO LONGER intend to operate a retail food establishment.
5. Primary Business Address Changed To – Enter the new physical address of your business.
Street Address
City, State, ZIP Code
6. Primary Business Mailing Address Changed To – Enter the new primary business mailing address if dierent
from the New Primary Business Address above.
Street Address or P.O. Box
City, State, ZIP Code
7. Primary Contact Information Changed To – Enter the new Name, Title, and Phone Number of the person
authorized to discuss tax matters on behalf of this business and all tax accounts.
Contact Name
Phone Number(s) Cell Oce Fax
Section II – Changes To or Closing a Specic Tax Type Account(s)
Use this section to provide changes to a Tax Account(s) or to close a Tax Account(s). If you closed your business
and all tax accounts on the same date, do not complete the specic tax account section(s) below. Instead, use
Section I above.
Employer Withholding Tax Account(s)
If making changes to more than one Withholding Tax Account, copy Pages 2 - 3 to create additional sections to
complete for each.
Employer Withholding Tax Account Name (for which the change(s) is/are being made)
Employer Withholding Tax Account Number (enter all 15 alphanumeric characters)
1. Withholding Tax Account Closed or Closing – The date that the last payroll was/will be created and you will no
longer have employees. (MM/DD/YY)
Note: You are required to submit Form VA-6 and W-2s within 30 days of this date. See www.tax.virginia.gov.
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2. Withholding Tax Account Name Changed To
3. Withholding Tax Account Mailing Address Changed To
Street Address or P.O. Box
City, State, ZIP Code
4. Withholding Tax Account Contact Information Changed To (for this tax account only)
Contact Name
Phone Number(s) Cell Oce Fax
Retail Sales And Use Tax Account(s)
Retail Sales and Use Tax Account Name (for which the change(s) is/are being made)
Retail Sales and Use Tax Account Number (enter all 15 alphanumeric characters)
If making a change to a Location(s) only for this Retail Sales and Use Tax Account, do so in Number 5 below.
1. Retail Sales and Use Tax Account Closed or Closing
In-State Dealers - The last date you made retail sales at ALL locations (MM/DD/YY). If the date is dierent for
multiple locations, complete Number 5 below.
Out-of-State Dealers - The date you are no longer doing business in Virginia (MM/DD/YY)
2. Sales and Use Tax Account Name Changed To
3. Sales and Use Tax Account Mailing Address Changed To
Street Address or P.O. Box
City, State, ZIP Code
4. Sales and Use Tax Account Contact Information Changed To (for this tax account only)
Contact Name
Phone Number(s) Cell Oce Fax
5. Changes to or Closing of a Current Location Belonging to This Retail Sales and Use Tax Account
Complete Number 5 if making changes to only one Location belonging to this account. If making changes to more
than one Location belonging to this account, copy Pages 3-4 to create additional sections to complete for each.
Note: If you are adding a new location, use Form R-1, Business Registration Form
A. Current Location Name
B. Location Tax Account Number (enter all 15 alphanumeric characters)
C. Location Closed or Closing Date - The last date you made retail sales at THIS location (MM/DD/YY)
D. Location Name Changed To
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E. Location Physical Address Changed To
Street Address
City, State, ZIP Code
F. Location Mailing Address Changed To
Street Address or P.O. Box
City, State, ZIP Code
G. Location Contact Information Changed To (for this location only)
Contact Name
Phone Number(s) Cell Oce Fax
City, State, ZIP Code
Corporation Income Tax Account
Corporation Income Tax Business Name (for which the change(s) is/are being made)
Corporation Income Tax Account Number (enter all 15 alphanumeric characters)
If making changes to or removing/adding additional Responsible Parties go to Section III.
1. Change in Filing Method
You must obtain approval prior to requesting that we make the Change in Filing Method to your Corporation
Income Tax Account. See www.tax.virginia.gov.
Change in Filing Method to a Combined Return – Parent company has received approval from Virginia Tax
to now le a combined return for the subsidiary or aliate
Change in Filing Method to a Consolidated Return – Parent company has received approval from Virginia
Tax to now le a consolidated return for the subsidiary or aliate
Parent Company’s Business Name
Parent Company’s FEIN
2. Corporation Income Tax Account Mailing Address Changed To
Street Address or P.O. Box
City, State, ZIP Code
3. Corporation Income Tax Account Contact Information Changed To (for this tax account)
Contact Name
Phone Number(s) Cell Oce Fax
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Pass-Through Entity Tax Account
Pass-Through Entity Name (for which the change(s) is/are being made)
Pass-Through Entity Tax Account Number (enter all 15 alphanumeric characters)
If making changes to or removing/adding additional Responsible Parties go to Section III.
1. Pass-Through Entity Tax Account Mailing Address Changed To
Street Address or P.O. Box
City, State, ZIP Code
2. Pass-Through Entity Contact Information Changed To (for this tax account)
Contact Name
Phone Number(s) Cell Oce Fax
Other Tax Accounts As Follows
Use this section to make changes to or close the specic Tax Account(s) for the tax types listed below.
Miscellaneous Tax Types Commodity and Excise Taxes Other
Aircraft Tax
Communications Tax
Forest Products Tax
Insurance Premiums License Tax
Litter Tax
Motor Vehicle Rental Tax
Peer-To-Peer Vehicle Sharing Tax
Tobacco Products Tax
Vending Machine Sales Tax
Watercraft Tax
Cattle Assessment
Corn Assessment
Cotton Assessment
Egg Excise Tax
Peanut Excise Tax
Sheep Assessment
Small Grains Assessment
Soft Drink Excise Tax
Soybean Assessment
Business Consumer’s Use Tax
Digital Media Fee
Tire Recycling Fee
1. Tax Account Tax Type
2. Tax Account Trading As Name (for which the change(s) is/are being made)
3. Tax Account Number
4. Date Closed or Closing (MM/DD/YY)
If you closed your primary business and all tax accounts on the same date, use Section I above.
Do not use this section.
The date of your last sale or that you are no longer liable for this tax (MM/DD/YY).
5. Trading As Name Changed To
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6. Mailing Address Changed To
Street Address or P.O. Box
City, State, ZIP Code
7. Contact Information Changed To (for this tax account)
Contact Name
Phone Number(s) Cell Oce Fax
8. Additional information may be required when changes are made to Vending Machine Sale Tax or
Insurance Premiums License Tax.
A. If Vending Machine Sales Tax
Add a Location(s) - Enter City or County of the new Location(s)
Remove a Location(s) - Enter the City or County of the Location(s) to remove
B. If Insurance Premiums License Tax
Insurance Company: License Number Changed To
Company Type Changed To
Company Sub-Type Changed To
Surplus Lines Broker or Agency: Producer Number Changed To
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Section III – Responsible Parties (Corporate And Pass-Through Entities Only)
1. Tax Account Name
2. Tax Account Number
3. Reason for Change
Add Responsible Party
Remove Responsible Party
Change Current Responsible Party Information
Name of Responsible Party SSN
Relationship Title Relationship Date
Personal Phone Number
Residence Mailing Address
City, State, ZIP Code
1. Tax Account Name
2. Tax Account Number
3. Reason for Change
Add Responsible Party
Remove Responsible Party
Change Current Responsible Party Information
Name of Responsible Party SSN
Relationship Title Relationship Date
Personal Phone Number
Residence Mailing Address
City, State, ZIP Code
If making changes, additions, removal for more than two Responsible Parties,
copy page 7 to create additional sections as needed.
