For calendar year filers who were out of the country on May 1, 2013, Taxable Year 2012 Virginia income tax returns are due by July 1, 2013. The extended due date for individuals who were out of the country on May 1, 2013, is January 1, 2014. 

Virginia law allows an automatic six-month extension for filing Individual Income Tax returns, but requires that at least 90 percent of the final tax liability be paid by the original due date. Taxpayers who do not meet the payment requirement may be subject to the extension penalty. Visit the Department's website for more details on penalty and interest charges.

Special note for military service members:  If your client was out of the country pursuant to military orders, especially if they served in a combat zone, special extension provisions may apply.  Visit the Military Tax Tips page on the Department's website for details.

Corporation Income Tax and Pass-Through Entity Income Tax returns for the taxable year ending on February 28, 2013, must be filed on or before June 17, 2013.  Virginia law also provides for an automatic six-month extension of time to file. However, the extension does not allow for additional time to pay any balance of tax due. Payment for any tentative tax due must still be submitted by the original due date.

The automatic six-month extension to file Corporation Income Tax returns for the taxable year ending on August 31, 2012, ends on June 17, 2013.   In order to take advantage of Virginia's automatic extension, the return must be filed on or before the end of the extension period.  Please bear in mind, the extension penalty may apply to returns filed during the extension period if 90 percent of the return's total tax liability was not paid by the original due date. For more details regarding Corporation Income Tax extensions and penalties, visit the Department's Corporation Income Tax page.

The second 2013 Corporation Estimated Income Tax Payment for calendar year filers is also due on June 17, 2013.