In case you were not aware, Virginia's Individual e-File program now allows PDF attachments. Most software programs are accommodating this change. The PDF attachment feature allows tax preparers to attach the following documents to the e-File return:  

• A copy of out-of-state returns for which the taxpayer claimed credits for taxes paid to another state(s).  
• A copy of documentation for the following credits claimed on the CR Schedule:

• Enterprise Zone Act Credit
• Recyclable Materials Processing Equipment Credit
• Conservation Tillage Equipment Credit
• Vehicle Emissions Testing Equipment Credit
• Foreign Source Retirement Income Tax Credit
• Waste Motor Oil Burning Equipment Credit
• Biodiesel and Green Diesel Fuels Tax Credit
• Coalfield Employment Enhancement Tax Credit and the Virginia Coal Employment and Production Incentive Credit. 

The PDF attachment feature is an option, not a requirement. Returns will not be rejected if the attachment is not present. Tax preparers are no longer required to file paper returns to claim these items, provided that all of the required documents are submitted as PDF attachments.

If the required documentation is not included as a PDF file with the e-File submission, the taxpayer will receive a missing documentation letter requesting that a copy be provided.  These letters will be issued within two days of the e-File acceptance notification. The taxpayer has 30 days to mail in the required documents. If the documents are not received within that time frame, the return will be adjusted accordingly,  which will result in either a tax due or a reduced refund. 

The Department publishes its Individual e-File Tax Preparer and ERO Handbook in the fall  of each year.  The Department recommends that tax preparers annually review the handbook for information concerning changes and special guidance on handling the changes for the upcoming filing season. 

Thank you.