Bulletin Number
VTB 99-5
Tax Type
Individual Income Tax
Description
Operation Allied Force Extensions
Topic
Returns and Payments
Date Issued
05-01-1999
OPERATION ALLIED FORCE EXTENSIONS
Tax Commissioner Danny M. Payne has announced that Virginia will provide extensions and other tax benefits to members of the Armed Forces serving in the Kosovo area, including the air space above or related naval operations in support of Operation ALLIED FORCE.
For taxable year 1998, members of the Armed Forces serving in Operation ALLIED FORCE will receive either the same individual income tax filing and payment extensions as given to them by the IRS, plus an additional fifteen days, OR a one year extension (until May 1, 2000, for 1998 returns), whichever date is later.
Combat pay will be totally excluded for both enlisted personnel and officers, unlike federal law. Virginia estimated taxes and installment payments are not required of individuals during the period of their filing and payment extension.
Virginia will suspend collection activities during these extension periods. No penalty and interest will accrue during the extension period.
All extensions also apply to spouses of military personnel. Service families, however, may wish to file their individual income tax returns before the extension deadlines to receive refunds. "ALLIED FORCE' should be written on the top of tax returns, any notice issued to combat zone personnel regarding tax collection or examination, and on the return envelopes.
For more information about these extensions or to obtain forms, individuals should contact either their local Commissioner of the Revenue, Director of Finance or Director of Tax Administration for your Virginia city or county, or the Department of Taxation's Office of Customer Services at (804) 367-8031. Extension forms are also available on the Department of Taxation's Web site, located at http://www.state.va.us/tax.
Tax Bulletins