 | Website | https://tax.virginia.gov/ |
| Where’s My Refund | https://tax.virginia.gov/wheres-my-refund | |
| Information for Preparers | https://tax.virginia.gov/tax-preparers-payroll-providers | |
| ERO Assistance | (804) 367-9286 | |
| Taxpayer Assistance | Individuals (804) 367-8031Businesses (804) 367-8037 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Paid tax preparers who prepare or employ preparers to prepare 50 or more individual income tax returns in a year are required to file electronically. If they prepare 50 or more returns in a year, then for each year thereafter they must file all individual returns electronically.
Practitioners can request a waiver if filing electronically causes a hardship, but all waivers are temporary and must renewed annually. See: Waiver Request VA Form 8454P
E-File Registration Requirements – Acceptance in the Virginia e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Virginia support the open tax years that follow the IRS which is the Current year and 2 prior years.
State Only Return Requirements – Virginia state returns can be transmitted as a linked return with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns – Virginia supports electronic filing for Amended Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form VA 760 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Virginia return by selecting Personal Information > Other Categories. The Taxpayer may also need to complete the worksheet for an amended return to determine if they are due a refund or owe additional tax. This worksheet is accessed in the program once the user indicates the return is an amended return.
Electronic Signatures – Virginia supports electronic signatures on their tax forms.
General Tax Return Information
Due Date – Individual Returns – May 1
Extensions – Virginia provides an automatic 6-month extension for income tax returns. No application for extension is required. This extension is for the filing of the return and not for the payment of any taxes owed to Virginia. The taxpayer must pay at least 90% of the tax by the May 1st due date for calendar year filers to avoid a penalty.
To include a payment with the extension, from the main menu of the Virginia return select Extension of Time To File Form 760/IP/CG, and enter the amount of the payment. The program will produce Form 760IP Virginia Automatic Extension Payment Voucher for Individuals which cannot be electronically filed but must be submitted by mail.
Driver’s License/Government Issued Photo Identification: Virginia allows Driver’s License or Government Issued ID information to be included in the tax return in order to electronically file. Returns without Driver’s License or Government Issued ID information may encounter delays in processing of refunds.
Filing Status Information
Virginia does not require the same filing status used on the federal return. Keystone Tax Solutions Pro currently supports a different filing status for Virginia for the primary taxpayer or the spouse on the return. When the filing status on the federal return is Married Filing Joint, the Virginia return filing status for the primary taxpayer can be changed to Married Filing Separate or Single for either the taxpayer or the spouse.
Residency Status Information for Virginia Returns
Residents: A person who lives in Virginia, or maintains a place of abode here, for more than 183 days during the year, or who is a legal (domiciliary) resident of the Commonwealth, is considered a Virginia resident for income tax purposes. A Virginia resident files Form 760.
Part-year Residents:A person who moves into Virginia during the year with the intent of becoming a resident, or a person who moves out of Virginia during the year to become a resident of another state, is a part-year resident for income tax purposes. Part-year residents generally file Form 760PY.
Nonresidents: A person who is not a resident or part year resident, but who receives taxable income from Virginia sources is a nonresident for income tax purposes. Nonresidents file Form 763. Virginia has certain exceptions to the filing requirements for nonresidents who are residents of Kentucky, District of Columbia, Maryland, Pennsylvania, and West Virginia.
Reciprocal Agreements – Virginia has a reciprocity agreement with Kentucky, Maryland, Pennsylvania, and West Virginia, as well as the District of Columbia.
Military Personnel/Military Spouses
Residents: Military personnel who are a domiciliary (legal) resident of Virginia upon entering military service remain domiciliary residents of Virginia for income tax purposes until a change of home of record has been made.
Nonresidents: Nonresident military personnel stationed within Virginia are not required to file a Virginia income tax return unless they have earned income from Virginia sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – All corporate, partnership, and fiduciary tax returns must be filed using electronic technology unless the business entity files a hardship request. See: Virginia Electronic Filing Requirements. Virginia E-File program will accept the current year and the two prior years for original business returns.
Business Return General Information
Due Dates for Virginia Business Returns
Corporations – Entities incorporated under Virginia law, or registered with the State Corporation Commission for the privilege of conducting business in Virginia, or receive income from Virginia sources, must file a Virginia corporation income tax return (Form 500). Corporation tax returns have to be filed by the 15th day of the 4th month following the close of the entity’s taxable year. For calendar year entities this means April 15, or same as IRS.
S-Corporations, Partnerships, and Limited Liability Companies – Every pass-through entity that does business in Virginia or receives income from Virginia sources must file an income tax return on Form 502. For the purpose of this filing requirement, a pass-through entity does not include a single member limited liability company or investment pass-through entity. Pass-through entity tax returns have to be filed by the 15th day of the 4th month following the close of the entity’s taxable year. For calendar year entities this means April 15.
Fiduciary & Estate – The fiduciary of a resident estate or trust must file a return (1) if the estate or trust is required to file a federal fiduciary return, or (2) if it had any Virginia taxable income for the tax year. “Resident estate or trust” means the estate of a Virginia resident decedent, a trust created under the will of a Virginia resident, or an estate or trust administered by a Virginia resident or under the supervision of a Virginia court. The fiduciary of a nonresident estate or trust receiving income from Virginia sources must also file a return. Fiduciaries filing on a basis other than a calendar year must file their returns by the 15th day of the 4th month after the close of their taxable year. For calendar year estates or trusts the return is due on April 15, or same as IRS.
Returns on extension
Corporations – An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return or 30 days after the extended date for filing the federal return, whichever is later. If Form 500 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.>
S-Corporations, Partnerships, and Limited Liability Companies – An automatic 6-month filing extension is allowed for pass-through entities filing on Form 502. No application for extension is required. To avoid a late filing penalty, Form 502 must be filed no later than 6 months from the original due date on the return which is October 15 for calendar year filers. This extension of time does not extend any withholding tax payment that is due by the original due date of the return.
Fiduciary & Estate – An automatic 6-month filing extension is allowed for fiduciary income tax filers provided the return is filed within 6 months of the original due date of the return. At least 90% of the fiduciary income tax must be paid by the original due date or the fiduciary may be subject to an extension penalty of 2% per month on the balance of tax due on the return.
Amended Business Returns
Virginia Amended Business Returns can be e-filed. The federal/state e-file system can only support amending the current year and the two preceding tax years. Virginia supports the e-filing of some prior year amended returns as set forth below. Amended returns for prior year tax years not supported by the e-file system must be submitted by mail.
Corporations – Corporations must complete an amended Form 500. To mark Form 500 as an amended return, from the main menu of the Virginia return select Heading Information > Additional Information > Amended Return. Virginia only accepts for e-file an amended Form 500 for the current year and two prior years. Amended returns that cannot be e-filed should be mailed.
S-Corporations and Partnerships – S Corporations must complete an amended Form 502. To mark Form 502 as an amended return, from the main menu of the Virginia return select Heading Information > Amended Return. Virginia only accepts for e-file an amended Form 502 for the current year and two prior years. Amended returns that cannot be e-filed should be mailed.
Fiduciary and Estate – Fiduciaries must complete an amended Form 770. To mark Form 770 as an amended return, from the main menu of the Virginia return, select Heading Information > Amended Return. Virginia only accepts for e-file an amended Form 770 for the current year. Amended returns that cannot be e-filed should be mailed.
Mailing Addresses
Original/Amended Returns – Refund Returns:
Virginia Department of Taxation
PO Box 1498
Richmond, Virginia 23218-1498
Original/Amended Returns – Tax Due Returns:
Virginia Department of Taxation
PO Box 760
Richmond, Virginia 23218-0760
Business Mailing Addresses
Virginia requires that all corporation and pass-through entity tax returns be submitted electronically. Original and Amended returns that cannot be e-filed should be mailed to the following address:
Virginia Department of Taxation
PO Box 1500
Richmond, Virginia 23218-1500
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.