Corporation Income Tax returns (Form 500) are due electronically on or before April 15, 2015 from:

• Fiscal year filers whose taxable year ends on Dec. 31, 2014.
• Fiscal year filers whose taxable year ends on June 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.

 Back to Top

Pass-Through Entity Return of Income Tax and Return of Nonresident Withholding Tax (Form 502) is due on or before April 15, 2015 from:

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

 Back to Top

The Department of Taxation has recently adopted a new process regarding requests for copies of previously-filed tax returns. Use the new form, VA-1, to request copies of business and individual tax returns for up to five years back.

Only the authorized taxpayer, power of attorney, court appointed representative or officer of a company may request copies.

Please allow 30 days for processing.
 

 Back to Top

Reminder-the following electronic forms are available on our website:  

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

 Back to Top

Individual income taxpayers who reported overpayments and itemized deductions now have access to Form 1099G/1099INT online through the VATAX 1099G Lookup.

Taxpayers will need the following information to access their Form 1099G/1099INT statements:

• Social security number of the taxpayer
• Date of birth
• Last name
• Tax year of the last filed Virginia return
• Line 1 (Adjusted Gross Income) of the last filed 760, 760PY, or 763 Virginia return. If a taxpayer filed a 760PY return, add both columns of line 1.
• Spouse's social security number, if a joint return was filed

The form, which is in portable document format (PDF), can be viewed, printed or saved.
Individuals will need Adobe Acrobat Reader software, which can be downloaded for free, to view the form. 

For more information about Form 1099G/1099INT statements, see our website.

NOTE: Individuals who elected to access their Form 1099G/1099INT electronically by checking the indicator on their 2013 returns will not be mailed paper forms. Taxpayers who did not make this election will receive paper forms through the mail, even if they use the 1099G/1099INT lookup application to access their information.

 Back to Top

Virginia Automatic Extension: Virginia law provides for an automatic six-month extension from the original due date for filing. To take advantage of the automatic extension, the return must be filed on or before the end of the extension period.
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 Electronic Filing Mandate: 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: 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 of undue hardship should submit the Virginia Pass-Through Entity Electronic Filing Waiver Request form.

Remember: It's 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.

 Back to Top