Document Number
11-62
Tax Type
General Provisions
Description
Extension for Victims of Sever Storms
Topic
Filing Extensions
Date Issued
04-19-2011
TAX BULLETIN 11-3

Virginia Department of Taxation

IMPORTANT INFORMATION REGARDING
THOSE AFFECTED BY SEVERE STORMS ON
APRIL 8, 2011 and APRIL 16, 2011

EXTENSION FOR VICTIMS OF SEVERE STORMS

April 19, 2011

Tax Commissioner Craig M. Burns has announced that Virginia will provide a thirty day filing and payment extension to those individuals and businesses affected by the severe storms that caused tornadoes and flooding on April 8, 2011, in Pulaski County, and on April 16, 2011, elsewhere in Virginia.

This extension will apply to taxpayers located in the cities of Charlottesville and Waynesboro, and the following counties: Albemarle, Augusta, Bath, Carroll, Dinwiddie, Gloucester, Halifax, Isle of Wight, James City, Lunenburg, Middlesex, Pulaski, Page, Rockbridge, Shenandoah, Surry, and Warren.

If the Governor declares additional localities as disaster areas, they will also qualify for the relief granted by the Tax Commissioner. Please check our website for updates.

To qualify for this special filing extension, taxpayers must be unable to meet their filing obligations because the financial books and records they need to file their taxes are located in these cities and counties or are otherwise unavailable because of severe storm damage.

The application of the extensions is as follows:
  • Sales and Use Tax Returns: An extension is granted until June 1, 2011, to taxpayers in the affected areas for returns and payments that had a due date, or an extended due date, on or after April 16, 2011, and on or before May 2, 2011.
  • Withholding Tax Returns: An extension is granted until June 1, 2011, for taxpayers in the affected areas to file their monthly and quarterly returns and payments that had a due date, or an extended due date, on or after April 16, 2011, and on or before May 2, 2011.
  • Estimated Tax Payments and Income Tax Returns: Individual, fiduciary and corporate income tax returns and payments with a due date, or an extended due date, on or after April 16, 2011, and on or before May 2, 2011, are granted an extension until June 1, 2011, for filing and payment of the tax. Individuals and corporations whose original due date for the return falls within this period may elect to use the six month automatic extension for filing their Virginia income tax return as usual. However, the six month extension does not apply to payment of the tax. A taxpayer who elects to use the six month extension would need to pay at least 90% of their final tax liability by the original due date for filing the return (as extended to June 1 by this Tax Bulletin) in order to avoid any penalties.
  • Other State Taxes Administered by the Department of Taxation: An automatic extension until June 1, 2011, is granted for filing and paying any other state tax return with a due date on or after April 16, 2011, and on or before May 2, 2011.

The extensions also apply to filers who use electronic funds transfer (EFT) for payment. EFT filers in the affected areas should contact the Department of Taxation at (804) 367-8037 if they receive notices of penalty or interest.

Individuals and businesses in these areas will automatically be allowed an additional thirty days to file returns and make tax payments that had a due date, or an extended due date, on or after April 16, 2011, and on or before May 2, 2011. In addition, taxpayers outside of the areas that suffered severe storm damage may also request an extension. To receive the special filing extension, taxpayers should write "Severe Storm" at the top of their paper returns. The Virginia Department of Taxation will abate interest and any late-filing or late-payment penalties that would otherwise apply.

Additional extensions may be granted in hardship cases. Written requests for additional extensions should be emailed to TaxIndReturns@tax.virginia.gov for personal tax inquiries and TaxBusQuestions@tax.virginia.gov for business tax inquiries, or directed to:

                • Virginia Department of Taxation
                  Customer Service Section
                  Severe Storm Relief Extension
                  P.O. Box 1115
                  Richmond, VA 23218-1115

The Department of Taxation will work with taxpayers in the affected areas to minimize the impact of any collection enforcement activities that may be initiated through between April 16, 2011, and May 2, 2011. Taxpayers notified of pending actions should contact the Department at (804) 367-8045 to discuss relief from actions that will create additional hardship in their recovery from the effects of the storm damages. The suspension of enforcement actions, however, will not stop the accrual of interest on delinquent accounts.

Customers are welcome to utilize Live Chat on The Department of Taxation's website at http://www.tax.virginia.gov to discuss account-specific question. If customers prefer asking questions by telephone, then individual income tax filers should contact the Department at (804) 367-8031; business taxpayers should call (804) 367-8037 for assistance. Information is also available through the agency's website at http://www.tax.virginia.gov/.


Rulings of the Tax Commissioner

Last Updated 08/25/2014 16:46