To benefit from 2017 Virginia Tax Amnesty, you must take the following steps between Sept. 13 and Nov. 14, 2017 for any delinquent periods eligible for amnesty:

  • File tax returns with payments due for any non-filed periods.
  • Pay 100% of the tax due and 50% of the interest due.

Choose your tax type below to find forms and filing options. 

After you figure your tax due with your return, use our amnesty interest calculator to help you determine the total amnesty amount you need to pay.

Use Amnesty Calculator

Sales Tax

You can file delinquent sales tax returns for the month of April 2017 and any tax periods prior. Use the links below to find the appropriate forms to file. 

For tax periods after July 1, 2013

For each form below, you can file and pay electronically using the "File Online" link in the right column.  

For tax periods prior to July 1, 2013

For the ST-9s and ST-8 below, you can use the "File Online" link to file and pay electronically for tax periods after January 2011. For tax periods prior, you will need to file on paper. You must file the ST-7 on paper.  

Paper Returns

Make your check or money order payable to: Virginia Department of Taxation. Write your Virginia Tax account number in the memo line. 

Mail your amnesty returns and payments to:  

Virginia Department of Taxation
PO Box 2185
Richmond, VA 23218-2185

Note: Forms may have a different address listed. You should still use the one above for amnesty. 

ACH Credit Payments

In addition to the options above, businesses can pay their amnesty amount due separately from their return using ACH Credit as long as the payment is made between Sept. 13 and Nov. 14, 2017. Review the Electronic Payment Guide for details regarding general requirements and set up with financial institutions, which may include fees.

Withholding

You can file delinquent employer withholding returns for the month of April 2017 and any tax periods prior. 

Use the links below to find the appropriate form to file. You can file and pay electronically using the “File Online” link for tax periods January 2003 and after. For periods prior, you will need to file on paper.  

Paper Returns

Make your check or money order payable to: Virginia Department of Taxation. Write your Virginia Tax account number in the memo line. 

Mail your amnesty returns and payments to:  

Virginia Department of Taxation
PO Box 2185
Richmond, VA 23218-2185

Note: Forms may have a different address listed. You should still use the one above for amnesty. 

ACH Credit Payments

In addition to the options above, businesses can pay their amnesty amount due separately from their return using ACH Credit as long as the payment is made between September 13 and November 14, 2017. Review the Electronic Payment Guide for details regarding general requirements and the set up with financial institutions, which may include fees.

Corporations and Pass-Through Entities

Corporations and pass-through entities can file delinquent or amended returns for taxable year 2015 and prior.

Online Filing

You can file and pay using commercial tax preparation software for tax years 2014 and 2015. Use the links below:

For tax years prior to 2014, you will need to file on paper. 

Paper Filing

Use the links below to find the appropriate forms to file. Make sure to choose the correct year from the dropdown. 

If you need corporation or pass-through entity forms or instructions for tax years prior to 2006, call us at 1.877.PAY.VTAX (877.729.8829)

Mailing Instructions

Make your check or money order payable to: Virginia Department of Taxation. Write your Virginia Tax account number in the memo line.

Mail your amnesty returns and payments to:  

Virginia Department of Taxation
PO Box 2185
Richmond, VA 23218-2185

Note: Forms may have a different address listed. You should still use the one above for amnesty. 

ACH Credit Payments

In addition to the options above, businesses can pay their amnesty amount due separately from their return using ACH Credit as long as the payment is made between Sept. 13 and Nov. 14, 2017. Review the Electronic Payment Guide for details regarding general requirements and set up with financial institutions, which may include fees.

Individuals 

Individuals can file delinquent or amended returns for taxable year 2015 and prior.

Online Filing

You can file and pay using commercial tax preparation software for tax years 2014 and 2015. Fees vary based on the software company.

For tax years before 2014, you will need to file on paper. 

Paper Filing 

Use the link below to download the forms and instructions you need. Make sure to choose the correct year from the dropdown.

If you need individual income tax returns or instructions for tax years prior to 2006, call us at 1.877.PAY.VTAX (877.729.8829).

Mailing Instructions

Make checks payable to: Virginia Department of Taxation. Write your Social Security number and the year of the return you're paying in the memo line.

Send your return and payment to:

Virginia Department of Taxation
PO Box 26179
Richmond, VA 23260-6179

Note: Some forms may have a different address listed in the instructions. You should still use the one above for Amnesty. 

Credit or Debit Card Payments

In addition to paying with your return, you can also pay separately using a credit or debit card, as long as you make the payment between Sept. 13 and Nov. 14, 2017. 

To make sure your payment is credited to your account correctly, enter jurisdiction code 1080 and choose "Personal Income Tax."

A convenience fee is added when paying by credit or debit card. 

Other Business Taxes

Use the links below to download your specific forms: 

  • Litter Tax (Form 200) - You can file and pay electronically for all tax years using the "File Online" link in the right column.
  • Communications Tax (CT-75) - You can file and pay electronically for tax periods beginning January 2015 through the month of April 2017 using the "File Online" link. For tax periods prior, you'll need to file on paper. 
  • Vending Machine Dealer’s Sales Tax (VM-2) - You can file and pay electronically for tax periods beginning January 2015 through the month of April 2017 using the "File Online" link. For tax periods prior, you'll need to file on paper. Choose the appropriate option below:   

To file returns for other tax types, use our forms search library to find your specific form.

Paper Returns

Make your check or money order payable to: Virginia Department of Taxation. Write your Virginia Tax account number in the memo line. 

Mail all amnesty business returns and payments to:  

Virginia Department of Taxation
PO Box 2185
Richmond, VA 23218-2185

Note: Some forms may have a different address listed. You should still use the one above for Amnesty. 

ACH Credit Payments

Businesses can also pay their amnesty amount due separately using ACH Credit as long as the payment is made between Sept. 13 and Nov. 14, 2017. Review the Electronic Payment Guide for details regarding general requirements and set up with financial institutions, which may include fees.