Update: The tax filing and payment deadline for certain victims of the February 2025 flooding in Virginia has been extended to November 3, 2025. For more information, see Tax Bulletin 25-2.
For information about tax relief for victims of Hurricane Helene, please see Tax Relief Available for Victims of Hurricane Helene.
Virginia Tax will provide relief, including extensions and penalty and interest waivers, for individual and fiduciary taxpayers who are unable to meet their income tax filing and payment obligations due to the February 2025 flooding in Virginia.
Automatic Relief for Late Individual and Fiduciary Income Tax Returns and Payments
Final estimated income tax payments and income tax returns made by individual and fiduciary taxpayers affected by the February 2025 flooding and winter storms in Virginia with a due date on or before May 1, 2025, will be granted a waiver of interest, late filing penalties, and late payment penalties if the returns and payments are made by November 3, 2025.
The relief applies to taxpayers located in the following Virginia localities:
- Amelia County
- Appomattox County
- Bedford County
- Bland County
- Botetourt County
- City of Bristol
- Buchanan County
- Buckingham County
- Campbell County
- Carroll County
- Charlotte County
- Craig County
- Cumberland County
- Dickenson County
- Floyd County
- Franklin County
- Giles County
- Grayson County`
- Halifax County
- Lee County
- Lunenburg County
- Montgomery County
- Nottoway County
- Page County
- Pittsylvania County
- Powhatan County
- Prince Edward County
- Pulaski County
- Rockingham County
- Russell County
- Scott County
- Smyth County
- Tazewell County
- Washington County
- Wise County
- Wythe County
Taxpayers located in any of the impacted localities listed do not need to take action for this relief. Extensions and waivers are automatic as long as missing returns and payments are made by November 3, 2025.
Relief for Other Impacted Taxpayers
Other impacted taxpayers, including business taxpayers, that can demonstrate a hardship attributable to the February 2025 flooding in Virginia, can submit a written request for penalty and interest waivers for any state taxes due on or after the flooding to the following address:
Virginia Department of Taxation
Customer Service Section Severe Storm Relief
P.O. Box 1115
Richmond, VA 23218-1115
For more information, see Tax Bulletin 25-2.