When do you need to file an amended return?
If you or IRS amends your federal return, under the Code of Virginia § 58.1-1812 you are required to amend your Virginia return. The IRS reports changes to federal returns to Virginia Tax. To avoid additional interest on any tax due (if applicable), file your amended Virginia return as soon as you are notified of a change to your federal income tax return by the IRS.
In addition, you may also need to file an amended return if you need to correct an error or include information that was not previously included on your return.
How long do you have to file an amended return?
If you or the IRS amends your federal return resulting in changes to your taxable income or any amount affecting the Virginia return, you must file an amended Virginia return within one year. In addition, if you file an amended return with any other state that affects your Virginia income tax, you must file an amended Virginia return within one year.
We can only issue a refund if the amended return is filed within:
- 3 years from the due date of the original return, including valid filing extensions;
- One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Virginia tax attributable to the federal change or correction;
- One year from the final determination of the amended return of any other state, or change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction;
- 2 years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return; or
- 2 years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
How to complete an amended return
Amended returns may be filed electronically, or filed as a paper return. If you file electronically, follow the instructions for the provider you select.
If you file a paper amended return, 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. Use the worksheet located in the instructions to determine if you are due a refund or if any additional tax due should be paid with your amended return.
Remember to fill in the oval labeled "Amended Return" on the front of Form 760 under Special Filing Circumstances. Also, fill in the oval on the front of the return if the amended return is the result of a net operating loss (NOL) carryback. For additional information, please see the instructions for the individual income tax return you need to amend. Attach a complete copy of your federal amended return, if applicable.
If your amended return results in additional tax due, interest must be paid on the tax you owe from the due date to the date filed or postmarked.
Where to file your amended return
If filing your amended return on paper, send it to the city or county where you lived at the beginning of the year. If you would prefer, you may mail your return directly to Virginia Tax at the appropriate address below.
Virginia Department of Taxation
P.O. Box 1498
Richmond, Virginia 23218-1498
Tax Due Returns
Virginia Department of Taxation
P.O. Box 760
Richmond, Virginia 23218-0760