February 4, 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 ***** (the “Taxpayers”) for the taxable year ended December 31, 2019.
FACTS
The Taxpayers filed their 2019 Virginia individual income tax return in April 2024, reporting an overpayment of income tax and requesting a refund. The Department denied the refund on the basis that the return was filed beyond the refund period allowed by the statute of limitations. The Taxpayers filed an application for correction, contending that their original 2019 return was mailed to the Department in 2021, and that they resubmitted the return as soon as they were notified that it was missing.
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. Accordingly, the Taxpayers had three years from the original due date, May 1, 2020, in which to file a timely request for refund. The statute of limitations for claiming a refund for the 2019 taxable year expired May 1, 2023. The Taxpayers explain that they mailed their 2019 Virginia income tax return in 2021. The Department, however, has no record of receiving any return for the 2019 taxable year before April 2024, well after the statute of limitations had expired.
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. Further, it is incumbent upon taxpayers to ensure their tax returns are received by the Department on a timely basis. Accordingly, the Taxpayer’s request for a refund of the overpayment of individual income tax for the taxable year ended December 31, 2019, cannot be granted.
The Code of Virginia sections cited are available online at law.lis.virginia.gov. 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, ***** or *****.
Sincerely,
Kristin L. Collins
Tax Commissioner
Commonwealth of Virginia
AR/5217.T