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When and Where to File

When to File

Individual and Fiduciary Forms

  • Individual Income Tax Return -- May 1 *
    Forms 760, 760PY, 763 and 763-S, 765
  • Automatic Extension Payment -- May 1 *
    Form 760IP -- for Individuals
    Form 770IP -- for Estates, Trusts and Unified Nonresidents
  • Estimated Income Tax Payments -- May 1, June 15, September 15 and January 15 *
    Form 760ES -- for Individuals
    Form 770ES -- for Estates, Trusts and Unified Nonresidents
  • Consumer's Use Tax Return -- May 1
    Form CU-7
  • Fiduciary Income Tax Return -- May 1 *
    Form 770

Special Filing Due Dates

Members of the Military

If you are stationed outside the United States or Puerto Rico on the date your return is due (May 1), the due date for filing and payment of your Virginia income tax is automatically extended to July 1. When filing under this provision be sure to write "Overseas Rule" at the top of your return, and attach a statement explaining that you were out of the country. You may also wish to review the extension information for personnel serving in combat zones.

Under current Virginia law, members of the armed forces serving in combat zones receive either the same individual income tax filing and payment extensions as those granted to them by the IRS, plus an additional 15 days, or a one-year extension from the due date, whichever date is later. All extensions apply to spouses of military personnel, also. Service members who claim this extension write “Combat Zone” at the top of their tax returns and on the envelopes used to file the returns, as well as on any notice issued by the Department of Taxation regarding tax collection or examination.

Extensions for Noncombat Assignments Outside the US

Every member of the armed services deployed to noncombat service outside the United States is also allowed an extension of his or her due date for filing and payment. The extension will expire 90 days after the completion of deployment. Service members who claim this extension should write “Overseas Noncombat” at the top of their tax returns and on the filing envelopes.
For Individuals Living Abroad or Traveling Outside the U.S. on May 1

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.

Fiscal Year Filers

Fiscal year returns are typically filed for fiduciary and business taxes. Fiscal year filers whose tax year ends in a month other than December must file their returns by the 15th day of the fourth month after the close of their fiscal year. For additional information, see the table below or go to our Fiduciary section.

If Your Fiscal
Year Ends On

Your Return Due
Date is
January 31 May 15
February 28 June 15
March 31 July 15
April 30 August 15
May 31 September 15
June 30 October 15
July 31 November 15
August 31 December 15
September 30 January 15
October 31 February 15
November 30    March 15

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Where to File

You may send your Virginia income tax return to the city or county where you lived at the beginning of the year, or mail your return directly to the Department of Taxation.

To mail your return to the Department, send your return to the appropriate address below.

Refund Returns

Virginia Department of Taxation
P.O. Box 1498
Richmond, VA 23218-1498

Tax Due Returns

Virginia Department of Taxation
P.O. Box 760
Richmond, VA 23218-0760

For the mailing address for Estimated Tax Payments, review the current year Form 760ES instructions.

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Last Updated 7/18/2012 10:56

 

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