All taxpayers who are subject to the Corporation Income Tax must file their estimated tax payments, annual income tax returns, and final payments electronically. This includes Taxable Year 2012 returns, tax due payments, and extension payments, as well as Taxable Year 2013 estimated payments. For information on how to file and pay electronically, see the Department's Corporate e-File and Corporation Income Tax web pages.

Please note: Taxpayers who are subject to the Corporation Income Tax that are seeking a waiver of the requirement to file and/or pay electronically due to undue hardship should submit the Virginia Corporation Electronic Filing Waiver Request form.

Corporation Income Tax returns for the taxable year ending on August 31, 2013, must be filed on or before December 16, 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. Penalty and/or interest may apply to returns with a tentative tax due that was not paid by the original due date for filing the return.

The automatic six-month extension to file Corporation Income Tax returns for the taxable year ending on February 28, 2013, ends on December 16, 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 that the extension penalty may apply to returns that were filed during the extension period if less than 90 percent of the return's total tax liability was paid by the original due date. For more details regarding Corporation Income Tax extensions and penalties, visit the Department's Corporation Income Tax web page.

Remember: It is very important that the Department maintains accurate information regarding taxpayer businesses. Many tax account updates can be performed through the Department's Business iFile system. Visit the Online Services FAQ webpage for information on what updates taxpayers can make through Business iFile.