Pass-Through Entity returns (Form 502) are due on or before April 15, 2014 from: 

• Calendar year filers whose taxable year ends on December 31, 2013.
• Fiscal year filers whose taxable year ends on June 30, 2013 and who are filing under Virginia's automatic six-month extension. 

For details regarding pass-through entity filing extensions and penalties visit the Department's Pass-Through Entity web page.

For Insurance companies the following items for the Virginia Insurance Premiums License Tax are due

Virginia Automatic Extension Reminder: Virginia law provides for an automatic six-month extension from the original due date for filing for individual taxpayers, corporations filing Form 500, and pass-through entities filing Form 502. To take advantage of the automatic extension, the return must be filed on or before the end of the extension period. Please note: The automatic 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. Also, 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.

Electronic Filing Mandate Reminder: 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 2013 returns, tax due payments, and extension payments, as well as Taxable Year 2014 estimated payments. Taxpayers seeking a waiver of the requirement to file and/or pay electronically because of undue hardship should submit the  Virginia Corporation Electronic Filing Waiver Request form.

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 web page for information on what updates taxpayers can make through Business iFile. 

Did you know that the Department offers a wide range of resources for tax professionals? Be sure to put these tools to work for you!

The Department's Tax Professionals Hotline at (804) 367-9286 is open Monday through Friday, 8:30 a.m. to 4:30 p.m., to provide quick responses to your inquiries about client accounts or other tax questions. This service is not limited to the individual income tax. The Department will respond to your questions on any tax administered by the agency.

For electronic filing information, early release forms, instructional materials, and special contact information, bookmark the Department's Tax Professionals Page.

The Department's Laws, Rules & Decisions web page offers a variety of information, including Tax Bulletins, Legislative Summaries, and Rulings of the Commissioner. Use the Laws, Rules & Decisions web page for researching the latest information on interpretations of Virginia tax law.

Other helpful features and services on the department's website include the "What's New" pages for individuals and businesses, tax forms, online filing and secure messaging services, and agency publications, just to name a few.