Corporation Income Tax returns (Form 500) are due electronically on or before Feb. 17, 2015 from:

• Fiscal year filers whose taxable year ends on Oct. 31, 2014.
• Fiscal year filers whose taxable year ends on April 30, 2014 and who are filing under Virginia's automatic six-month extension.

For details regarding Corporation Income Tax extensions and penalties, or for information on how to file and pay electronically, visit our Corporation Income Tax webpage.

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Pass-through entity returns (Form 502) are due on or before Feb. 17, 2015 from: 

• Fiscal year filers whose taxable year ends on Oct. 31, 2014.
• Fiscal year filers whose taxable year ends on April 30, 2014 and who are filing under Virginia's automatic six-month extension.

For details regarding pass-through entity filing extensions and penalties visit our Pass-through Entity webpage.  

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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.
 

Corporation Income Tax Electronic Filing Mandate Reminder: Excluding Homeowners Associations, all taxpayers that are subject to the Corporation Income Tax must file their estimated tax payments, annual income tax returns, and final payments electronically. If this requirement imposes an undue hardship on a taxpayer, the taxpayer may request a waiver from the Tax Commissioner. 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.
 

Pass-through Entity Electronic Filing Mandate Reminder: All pass-through entities required to file Form 502 must file their 2014 returns, related schedules (including VK-1s), and payments electronically. If this requirement imposes an undue hardship on a taxpayer, the taxpayer may request a waiver from the Tax Commissioner. Pass-through entities that are seeking a waiver of the requirement to file and/or pay electronically because off undue hardship should submit the  Virginia Pass-Through Entity Electronic Filing Waiver Request form.
 

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

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All taxpayer 1099G/1099INT data is available electronically through the VATAX 1099G Lookup application on our website. 

Electronically File Using eForms

The following eForms are available for corporation and pass-through entity filers. Check out the criteria to see if your clients qualify to file.

• Corporate Extension Payment - Form 500CP
• Corporate Estimated Payment - Form 500ES
• Corporate Income Tax Short Return - Form 500EZ
• Corporate Income Tax Payment - Form 500V 

Online forms coming soon . . . 

• Pass-through Entity Return of Income & Return of Nonresident Withholdng Tax (eligibility required) - Form 502EZ
• Pass-through Entity Payment Voucher - Form 502V
• Pass-through Entity Withholding Payment - Form 502W 

Our searchable Laws, Rules & Decisions webpage offers a variety of information including tax bulletins, legislative summaries and rulings of the Tax Commissioner. Use the Laws, Rules & Decisions webpage for researching the latest information on interpretations of Virginia tax law.

Other website features and services that you may find helpful are our "What's New" pages for individuals and businesses, tax forms, online filing, secure messaging, and agency publications, just to name a few.  

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