Tax Type
Individual Income Tax
Description
Automatic extension for individuals outside of the United States on filing due date
Topic
Penalties and Interest
Date Issued
12-29-1984
December 28, 1984
Re: §58-1118 Application: Individual
Dear **************
This will reply to your letter of October 23, 1984 in which you seek relief of individual income tax penalty and interest assessed against you for calendar year 1983.
FACTS
You are a calendar-year taxpayer who filed your 1983 individual income tax return, and paid in full the tax due, after May 1, 1984 but before July 1, 1984. On May 1, 1984, the due date of the return, you were at your work station on a ship 32 miles off the coast of the United States.
DETERMINATION
Pursuant to §58-151.067D, an automatic extension until July 1 (for calendar-year taxpayers) is granted to United States citizens residing or traveling outside of the United States on the due date for filing the Virginia income tax return. Because you filed your return and paid the tax due before July 1, 1984, the late filing/late payment penalty was erroneously assessed. Accordingly, bill no.****** has been withdrawn.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner