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Individual FAQs

Due Dates

What is the due date for filing my Virginia income tax return?

The due date for filing your Virginia income tax return is May 1. If the due date falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. The United States Postal Service postmark is used to verify the date your return is mailed. If you are a fiscal year filer, your return is due on the 15th day of the fourth month following the close of your fiscal year.

Is the filing date different if I'm living or traveling outside the United States on May 1?

Yes. If you are living or traveling outside the United States on May 1, you have until July 1 to file your Virginia income tax return. If July 1 falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. For Form 760 (resident return), fill in the oval labeled "Overseas on due date" on the front of the return. For Form 760PY (part-year resident) and Form 763 (nonresident), write "Overseas Rule" at the top of the first page of your return.

How do I request an extension of time to file my return?

For taxable years beginning on or after January 1, 2005, an automatic six-month filing extension is allowed for individual and fiduciary income tax filers. No paper application or online application for extension is required. The extension provisions do not apply to payment of any tax that may be due with the return. To avoid penalties, filers must pay at least 90% of their final tax liability by the original due date for filing the return. Individuals submit the payment on Form 760IP; fiduciaries should use Form 770IP.

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Refunds

How can I check on my refund?

On this website, you may check the status of your refund at VATAX Online Services. Or if you have a touch-tone phone, you may use our Tele-Tax service to check the status of your current tax refund. The Tele-Tax service is available by dialing (804) 367-2486. Be sure to have a copy of your tax return available, since you will need to know the first social security number that appears on the return and the amount of the expected refund. If you have questions concerning a refund from a prior year, or other refund questions, please contact our Customer Services Section at (804) 367-8031 Monday thru Friday, except holidays, from 8:30 a.m. to 5:00 p.m.

If I have a bill outstanding on my account, can I still receive my current year's refund?

If you owe a debt to the Virginia Department of Taxation or to any other state agency, local government, the Virginia court system, or the Internal Revenue Service, your refund can be held to pay the debt.

Do I need to report this year's Virginia income tax refund as income on my federal return for next year?

If you reported itemized deductions on your federal return this year, you may need to report your Virginia income tax refund as income on next year's federal return. This would apply if you claimed a deduction for state and local income taxes, and the deduction amount included taxes paid before considering your state overpayment. For further information and examples, refer to the FAQs for Form 1099G/1099INT.

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Exemptions, Deductions, Subtractions, Credits

I claim my children as dependents on my income tax return, but they also file their own returns. Can they still claim personal exemptions for themselves on their returns? Can they claim their own standard deductions?

Generally, you may claim the same exemptions on your Virginia income tax return that you do on your federal return.  The same exemption may not be claimed on two separate Virginia income tax returns. 

Your children's standard deductions may be subject to a limitation based on their earned income. For details, review the standard deduction information in the instructions for Form 760.

If I reported itemized deductions on my federal return, do I also have to itemize the deductions on my Virginia return? What if the standard deduction would be a better choice on the Virginia return?

If you claim itemized deductions on your federal income tax return, you must also itemize your deductions on your Virginia return. This requirement applies even if using the standard deduction would result in a greater tax benefit on your Virginia return. You can generally claim the same deductions for Virginia purposes that you claimed on your federal Schedule A, except for the deduction for state and local income taxes. For details, refer to the information under Deductions.

How do I compute the Child and Dependent Care Deduction?

Your Virginia Child and Dependent Care expense deduction is the amount of expenses on which your federal credit was based. This is the amount on federal Form 2441 or Form 1040A, Schedule 2 that is multiplied by a decimal to arrive at the federal credit.  Do not claim the federal credit amount as your Virginia deduction. Beginning with taxable year 2003, you are generally limited to a maximum deduction of $3,000 for one dependent, or $6,000 for two or more dependents, or the earned income of the spouse having the lowest income, whichever is less. For more information, refer to our Deductions page.

What tax credits are available on the Virginia income tax return?

Virginia law offers a number of income tax credits for individual filers. Among the most frequently claimed credits are the credit for taxes paid to another state and the credit for low-income individuals. All credits have specific eligibility requirements, and some require preapproval or additional certification. Tax credits are not refundable. Read more about Virginia income tax credits.

What is the out-of-state tax credit?

The out-of-state tax credit, or credit for taxes paid to another state, may be allowed in cases where a Virginia resident is taxed on certain types of income received in another state, as a nonresident of that state. The credit applies only to income taxes paid to another state, and may not be claimed for income taxes paid to Arizona, California, Oregon, or the District of Columbia. Read more about credit for tax paid to another state.

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Payments

Should I make estimated tax payments?

Virginia law requires that individuals pay at least 90% of their income tax in timely installments throughout the year by having income tax withheld or making quarterly estimated tax payments. As a general rule, individuals whose estimated tax liability exceeds their Virginia withholding and other tax credits by more than $150 are required to file Form 760ES, Estimated Individual Income Tax Payment Voucher, unless they meet one of the exceptions for making the payments. Click here for more information regarding estimated tax payment requirements.  If you filed a Virginia income tax return for any of the last three taxable years, you may file and pay your current year's estimated tax payments online at VATAX Online for Individuals.

What should I do if I can't pay the full balance due with my income tax return?

File your return on or before the due date, and pay as much as you can to reduce penalty and interest charges. Once you receive a bill for the remaining balance due, contact our Teleplan service at (804) 440-5100, or a Service Representative at (804) 367-8031 to set up an installment payment plan. If you are able to make payments before the bill is issued, be sure to write your social security number and the tax year on each check, and mail it to the Virginia Department of Taxation, PO Box 2369, Richmond, VA 23218-2369.

How are late filing and late payment penalties computed?

The late filing penalty is assessed on the tax due at a rate of six percent per month, from the due date through the date of payment. The maximum penalty is 30 percent of the tax due. The penalty for late payment is assessed at the same rates, but does not apply to any month for which a late filing penalty has already been assessed. The maximum amount for combined late filing and late payment penalties is 30 percent of the tax due with the return.

Can I pay my taxes by credit card?

Yes. The Department of Taxation has partnered with Official Payments, a third party credit card vendor, to allow customers to make credit card payments for their income taxes. Pay by phone at 1-800-2PAY-TAX, or pay online at officialpayments.com. Official Payments will charge a convenience fee for this service. The fee is $1.00 for payments up to $40.00 and 2.5% of the payment amount for payments over $40.00. Official Payments accepts Visa, MasterCard, Discover, and American Express. The jurisdiction code for Virginia is 1080.

I am liable for estimated taxes in the fourth quarter only. Do I file the quarterly form (760ES) or is there some other form for a one time payment?

File form 760ES for the fourth quarter even though this is a one time payment. If you filed a Virginia income tax return for any of the last seven taxable years, you can file and pay your current year estimated tax payments online at VATAX Online Services for Individuals.

Last Updated 1/3/2013 7:10

 

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