May 25, 2026
Re: § 58.1-1821 Application: Individual Income Tax
Dear *****:
This will respond to your letter in which you seek a refund of the overpayment of individual income tax paid by you (the “Taxpayer”) for the taxable year ended December 31, 2020.
FACTS
The Taxpayer filed a Virginia special nonresident claim for individual income tax withheld for the 2020 taxable year, claiming a refund of his overpayment. The Department denied the refund because the return was filed beyond the refund period allowed by Virginia’s statute of limitations. The Taxpayer applied for correction contending that he relied on his accountant to submit the return and that he submitted the return as soon as he became aware that it had not been submitted.
DETERMINATION
Virginia Code § 58.1-499 A provides that, in the case of any overpayment of any tax, whether by reason of excessive withholding, overestimating and overpaying estimated tax, or error on the part of the taxpayer, the Department shall order a refund of the overpayment. Virginia Code § 58.1-499 D specifies, however, in pertinent part that:
No refund under this section . . . shall be made . . . whether on discovery by the Department or on written application of the taxpayer, if such discovery is not made or such written application is not received within three years from the last day prescribed by law for the timely filing of the return . . . [Emphasis added.]
Virginia Code § 58.1-341 A requires that taxpayers file individual income tax returns by May 1 of the year following the tax year for which the return is filed. For the 2020 taxable year, however, Governor Northam announced that Virginia would extend the individual income tax filing and payment deadline for calendar year filers from May 1, 2021, to May 17, 2021, and the corresponding extended due date from November 1, 2021, to November 17, 2021. See Virginia Tax Bulletin (VTB) 21-5 (4/9/2021). Accordingly, the Taxpayer had three years from the original due date, May 17, 2021, in which to file a timely request for refund. The Taxpayer filed his 2020 return in June 2024, after the statute of limitations for claiming a refund for the 2020 taxable year expired.
The Taxpayer explains that he relied on his accountant to file his returns and that he was unaware that his Virginia return had not been filed with his federal and ****** (State A) returns. He states that he submitted the Virginia return as soon as he became aware of the omission. It is incumbent upon taxpayers to ensure their tax returns are received by the Department on a timely basis. A taxpayer’s reliance on an accountant to prepare and submit income tax returns, while understandable, does not relieve the taxpayer of the responsibility for ensuring that the return is filed.
Although the Department empathizes with the Taxpayer’s circumstances, the provisions of Virginia Code § 58.1-499 D are clear and do not provide the Department with any discretion in enforcing the three-year limitations period to apply for a refund. As discussed above, the return for the 2020 taxable year was filed outside of the three-year limitations period and, accordingly, the Taxpayer’s request for relief cannot be granted.
The Code of Virginia sections cited are available online at law.lis.virginia.gov. The tax bulletin cited is available at tax.virginia.gov in the Laws, Rules, & Decisions section of the Department’s website. If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy and Legal Affairs, Tax Adjudication and Resolution Division, at ***** or *****.
Sincerely,
Kristin L. Collins
Tax Commissioner
Commonwealth of Virginia
AR/5103.Y