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Individual FAQs

Most Frequently Asked Questions

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

The due date for 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 the 15th day of the fourth month, following the close of your fiscal year.

How can I check on my refund?

Check the status of your refund online, or through our automated telephone system by calling (804) 367-2486. 

Be sure to have a copy of your tax return available, since you will need to know the amount of the expected refund.

If you e-Filed your return electronically, please allow one week if you requested a direct deposit or two weeks if you requested a refund debit card.

If you filed your return on paper, please allow six weeks if you requested a direct deposit or seven weeks if you requested a refund debit card.

If you have questions concerning a refund from a prior year, or other refund questions, please contact Customer Services at (804) 367-8031 or by Live Chat, Monday thru Friday, except holidays, from 8:30 a.m. to 5 p.m. 

Where can I obtain Virginia tax forms?

You may download forms and instructions from this website, or request them by calling (804) 440-2541. You may also wish to try paperless filing, using Free File/E-File.

Where should I mail my return?

The mailing address for your income tax return is found on the back cover of the Virginia Individual Income Tax Instruction booklet and on this web site at "Where to File".

Can I pay my taxes by credit card?

Official Payments is a third party credit card vendor that The Department of Taxation has partnered with to enable customers to pay individual income taxes over the Internet (or telephone) . If you owe taxes and wish to pay by credit card, call Official Payments at 1-800-2PAY-TAX or visit their web site at https://www.officialpayments.com/. The jurisdiction code for Virginia is 1080. A convenience fee will be charged by Official Payments for this service. The convenience fee is $1.00 for payments up to $40.00 and 2.5% for payments greater than $40.00. Official Payments accepts Visa, Mastercard, Discover, and American Express.

How long am I required to keep my state tax returns?

You should keep your tax records for at least three years from the due date of the return or the date the return was filed, whichever is later. If the Internal Revenue Service requires you to keep your federal records for a longer period, keep your state records for the same period of time.

Why do I have to file a return, if I am due only a small refund?

Virginia law requires that you file an individual income tax return if your Virginia adjusted gross income is over the minimum filing threshold. Unless you file a return, we have no way of knowing whether you owe tax, which could result in you receiving a nonfiler notice.

Will I be penalized if I am due a refund, but my return is filed late?

No, there is no penalty assessed if you are due a refund, even if you file your return after the due date. However, you must file a return within three years of the original due date in order to claim your refund.

What documentation do I need to prepare my Form 760?

Generally, you will need a copy of your completed federal income tax return (Form 1040, 1040A or 1040EZ), any supporting federal schedules (A, C, D, E, F), your W-2 wage forms and 1099 income forms showing Virginia tax withheld, Virginia Schedule ADJ and Virginia Schedule CR. If you are claiming a credit for taxes paid to another state, you will need a copy of that state's completed tax return.

What is the procedure for changing my address?

You may send us a letter providing your social security number, old address, new address, and your signature to: Department of Taxation, Office of Customer Services, Post Office Box 1115, Richmond, Virginia 23218-1115, or fax your request to (804) 254-6113. If you move to a new address after filing your return, but before you receive your refund, be sure to file a change of address with your former post office so your refund or any correspondence from the department can be forwarded to you.

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Preparing Your Return

Why do I need to write the first four letters of my last name on the front of the Form 760?

The abbreviated last name field will be used to speed the processing of your return.

Why do I need to put a locality code on my return?

Local school funding is allocated based in part on the locality information reported on the Virginia Income Tax returns. The three-digit locality codes can be found on the back cover of the Virginia Individual Income Tax Instructions and on this website at "Where to File".

Why is there a bar code at the top of my return, when I print it from a software program?

This is a scannable code that allows data on your return to be "read" using high-speed optical imaging processors. As the data is read, it enters Taxation's automated processing system.

Do I need to attach Schedule C to form 760?

Yes. If you filed federal schedule C, profit or loss from Business, fill in the appropriate oval and attach a copy of federal Schedule C. If you are using certified software to complete your Virginia individual income tax return and have completed Schedule FED (which contains Schedule C information), you will not be required to attach federal Schedule C.

If my tax preparer signs my return and I fill in the oval, will the Tax Department be authorized to talk to him/her without a Power of Attorney?

Yes, if the oval is filled in your preparer may contact us to resolve any questions about your return.

How do I assemble my return?

Attach W-2 and 1099 forms with a single staple at the left center of page 1 of the return. Staple any checks to the left of page 1, just below the W-2 and 1099 forms. Staple the return along with all other forms and attachments together in the upper left hand corner.

How do I amend my Virginia return if I discover an error?

Complete a new return using the corrected figures, as if it were the original return. Do not make any adjustments to the amended return to show that you received a refund or paid a balance due as the result of the original return.  Remember to fill in the oval labeled "Amended Return" on the front of Form 760 under SPECIAL FILING CIRCUMSTANCES.

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Office Audit, Assessments, and Bill Notices

What should I do if my federal tax return is examined and changed by the IRS?

If your federal income tax return is examined and changed by the Internal Revenue Service (IRS) and you owe additional tax, you must report these changes to the Virginia Department of Taxation within one (1) year of the final federal determination. Checks should be made payable to the Virginia Department of Taxation. If the changes made by the IRS result in a refund due from Virginia, you must claim a refund within one (1) year of the date of the final federal determination or within three years (3) of the due date of the Virginia return. You can use a Virginia form, marked amended, to report changes to your filed Virginia income tax return and include a copy of the final federal determination along with all data and schedules on which the federal adjustment was based. You do not have to file an amended return if the changes do not affect your Virginia tax liability.

The IRS reports changes to federal returns to the Department. Even if you did not file a Virginia return, the Department may be notified of the federal change and contact you to inform you of receipt of this change and bill for the amount of tax owed the Commonwealth of Virginia, plus interest. If you failed to file an original Virginia return, you will be charged penalty for failure to file and pay. To avoid accrual of additional interest on the tax due, file your amended Virginia return as soon as you are notified of a change to your federal income tax return by the IRS.

What is the statute of limitations if the Internal Revenue Service (IRS) makes a change to my federal return?

According to the Code of Virginia § 58.1-312, a tax may be assessed at any time if the taxpayer fails to comply with § 58.1-311 in not reporting a change or correction increasing his federal taxable income as reported on his federal income tax return, or in not reporting a change or correction which is treated in the same manner as if it were a deficiency for federal income tax purposes or in not filing an amended return.

I have received a letter from Virginia stating that I do not have a return filed for a particular tax year, but I filed my tax return with another state for that year. What do I do?

Please indicate on the letter your state of residency for that tax year and submit a copy of our letter along with a copy of the other state's return and W-2s. This can be sent to the address at the bottom of the letter or faxed to (804) 254-6104.

What if the IRS made a correction to their audit in my favor that is not reflected on the Notice of Proposed Assessment sent from Virginia?

Please submit the Final Determination letter you received from the IRS so the Virginia Proposed Assessment can be corrected. This can be sent to the address at the bottom of the letter or faxed to (804) 254-6103.

What if I am currently disputing some or all of the adjustments made by the IRS, and at this time the information I have sent to them is under review?

Since the adjustments made to the Virginia return are based on adjustments made by the IRS to the federal return, we will not be able to make a correction to your Virginia return unless the IRS corrects your federal return. If you are currently disputing with the IRS, please call the tax examiner listed at the bottom of the Notice of Proposed Assessment.

If the Internal Revenue Service (IRS) revises the federal audit reported to the Virginia Department of Taxation, does the IRS report the revision to the Department of Taxation?

No, further changes to a federal audit are not reported to the Virginia Department of Taxation from the IRS.  You have one year from the date of the IRS final determination to file an amended Virginia return or submit a copy of the IRS final determination notice for an adjustment of the Virginia audit.  Please refer to .  Code of Virginia § 58.1-1823 Reassessment and refund upon the filing of amended return or the payment of an assessment.  

How do I setup an installment payment plan for the amount due?

A bill titled Notice of Assessment has to be issued to setup a payment plan. Call (804) 440-5100 to setup a payment plan if you have already received a bill.

If you have not received a bill, you will be able to setup a pay plan once a bill is issued. A bill will be issued and sent to you shortly after the reply by date on the initial letter.

What are my payment options if I have received a Notice of Proposed Assessment and would like to pay the amount due in full?

You will only be able to send a payment by mail at this time. The voucher included with our letter should be submitted with the full or an initial payment to the address listed on the voucher. Once a bill titled Notice of Assessment is issued, you will be able to pay using our telephone and online options or setup an installment payment plan.

How long do I have to pay the amount due on the Notice Proposed Assessment before additional interest accrues?

The amount due is good through the reply by date on the letter. Payments made by mail are credited as of the postmark date on the payment envelope.

I remember paying the amount owed previously. Why am I receiving a Notice of Proposed Assessment from Virginia?

More than likely you have paid the IRS federal taxes as a result of the adjustment made to your federal return. The letter you have received is for Virginia state taxes for adjustments made to your Virginia return that are based on federal changes. It is also possible that you paid Virginia for taxes owed from your original filing before adjustments were made or that you had adjustments from another tax year and paid the amount due for that year.

Can you waive the interest?

Interest is mandatory under Code of Virginia § 58.1-308.

What should I do if I am audited by IRS?

Under the Code of Virginia § 58.1-311, you are required to amend the Virginia return. You should contact the Department if you have any questions as soon as possible.

What is the interest rate?

Under Code of Virginia § 58.1-15, the rate is 2 percent higher than the federal interest rate.

Why did it take so long for the state audit?

We make every effort to perform our audit as soon as possible but the taxpayer is made aware of an IRS before the Department of Taxation is notified. Under Code of Virginia § 58.1-311, as a taxpayer, you are required to filed an amended Virginia return immediately after the IRS audit.

What if I filed an amended Federal Income Tax Return (Form 1040X) with the IRS?

Please send a copy of the Form 1040X along with the IRS acceptance letter.

What do I do if I do not have a copy of the IRS final determination?

You need to contact IRS and request an IRS Record of Account to verify the changes. An IRS return transcript does not reflect the final determination.

What do I do if I agree with the letter and the proposed amount due?

It is not necessary to file an amended return. The adjustments have already been made and the payment should be mailed with the voucher to avoid further interest charges.

If I have additional information or documentation I would like you to consider, what do I do?

You may fax it to the number that is on the letter or mail it with a copy of our letter.

Helpful Hints for Audit-related questions

  • If you need to discuss the letter we sent to you, please locate your tax records for that year before calling us. This will help us to guide you through the return and explain our changes.  
     
  • If you send the copy of our letter back to us with no supporting documentation, we cannot change the adjustment and a bill will be issued based on the original letter.
     
  • When claiming an Out-of-State Tax Credit under the Border state rule, you are required to file an individual income tax return with Virginia and only one other state. (North Carolina, Maryland, West Virginia, the District of Columbia, or Kentucky).

Last Updated 6/9/2014 10:35

 

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