File and pay the elective pass-through entity tax (PTET) (Form 502 PTET)

Pass-through entities (PTEs) can choose to pay Virginia income tax at the entity level, transferring the tax liability from the eligible owners of the entity to the entity itself. Electing PTEs should file the 502PTET form, reporting only the pro rata share of income, gain, loss, or deductions attributable to eligible owners of the PTE in the computation on Page 2,Section 1 of the form. The 502PTET form must be filed electronically.

File online directly with Virginia Tax

For Tax Year 2021, 2022, and 2023 filers, a free electronic filing option is available through your online business account. Tax Year 2021 returns must be filed using this option.

File online using commercial tax preparation software

Commercial tax preparation software is available for Tax Year 2022 and newer PTET returns. The products below meet requirements for filing Virginia PTET returns electronically. As additional vendors are approved, their products will be listed here. 

Approved software:

*Approval does not mean we endorse or promote any specific products, just that the software meets our vendor requirements.

Questions: If you have questions when filing your return, contact the customer support area for the software product you’re using. We can’t provide technical support for commercial software products. 


  • Please note that by clicking on a vendor link, you will leave our website and enter a privately owned website created, operated, and maintained by a commercial vendor.
  • By linking to this private business, Virginia Tax is not endorsing its products, services, or privacy, and security policies.
  • We recommend you review the vendor's information collection policy or terms and conditions to fully understand what information is collected by this private business. 

Direct debit

Electronic filing software offers the option of paying any tax due through direct debit. Before you initiate the transaction, notify your bank that the Virginia Department of Taxation is authorized to debit your bank account, so the payment will not be rejected by your bank. If your bank requests a filter number or Company ID for the direct debit transactions, please contact Customer Services at 804.367.8037 to obtain this number.

If your bank denies your payment, it's handled like a returned check and a $35 returned payment fee will apply. If the payment is late, normal late payment penalties apply.