Mail: You may send your first voucher and payment directly to the Commissioner of the Revenue, P.O. Box 90, Yorktown, VA, 23690-0090, and all subsequent vouchers and payments to the Treasurer, P.O. Box 251, Yorktown, VA, 23690-0251. Or you may file with the Department of Taxation, P.O. Box 1478, Richmond, VA, 23218.
Where does my tax return get sent to?
- The IRS considers a tax return filed on time if it is addressed correctly, has enough postage, and is postmarked by the due date. Use the U.S. Postal Service ® to mail your tax return, get proof that you mailed it, and track its arrival at the IRS. Check the IRS website for where to mail your tax return.
Where do I send my taxes to in the mail?
Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0014.
Do you mail your state and federal tax return to the same place?
Do not mail the federal and state returns together in the same envelope! They do not go to the same place. When you print out your returns there should be instructions that tell you where to mail them. When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s.
Do I need to send a copy of my federal return with my Virginia state return?
No, you do not need send a copy. The state suggests that you have a copy handy to prepare your return.
Can I mail my tax return in a regular envelope?
Yes, you can use any color envelope. It’s also a good idea to mail your return using certified mail or a mailing service such as UPS or FedEx. This ensures you get a confirmation that the IRS received it.
What is the first day you can mail in federal and state paper form tax returns for the previous year?
Generally you can paper file your tax return on January 1st of the following year. But if, like most tax payers, you file an electronic return (e-file) you can only submit your return to the IRS in late January, which is when the IRS starts accepting electronic returns.
What phone number is 800 829 0922?
If you want to call the IRS, make sure you call the right number: 800-829-0922. The letter says you have 60 days from the date of the letter to appeal or you can sue in federal court. You may want to hire a tax professional and you may qualify for low-income taxpayer clinics. They’re free or close to free.
Do you staple tax returns?
Do not staple or paperclip your return. The only thing that should be stapled is/are your W2 form(s) or income documents that have tax withholding.
Do I need to mail state and federal taxes separately?
Yes. If you do not e-file your income tax returns and mail them instead, each income tax return is sent separately.
What is the deadline to file Virginia state taxes?
If you won’t be able to file by the original May 1 deadline, don’t worry. Everyone has an automatic 6-month filing extension in Virginia, which moves the filing deadline from May 1 to November 1 for most taxpayers (and since Nov. 1, 2020 is a Sunday, you actually have until Monday, Nov. 2 to file this year).
What is schedule Inc in Virginia?
Schedule INC – Substitute Form For VA Withholding. Schedule NPY – Schedule of Adjustments For Nonresident or Part-Year Resident. Schedule OSC – Credit for Tax Paid to Another State.
Do I need to include W-2 with federal tax return?
You don’t need to send your Forms W-2 to the IRS and should keep them in a safe place with a copy of your tax return. Use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-File Return to submit any paper documents that need to be sent after your return has been accepted electronically.
You can mail your Virginia income tax return to us directly, or to the city or county where you lived on January 1, whichever is more convenient for you. Using the right postal address listed here, you may send your return directly to us, regardless of whether you receive a refund or owe taxes on it. If you don’t owe taxes but aren’t receiving a refund, send your correspondence to the “Refund Returns” address. Returns for a Refund The Virginia Department of Taxation is located at P.O. Box 1498 in Richmond, Virginia 23218-1498.
Box 760Richmond, VA 23218-0760Tax Due ReturnsVirginia Department of Taxation If you prefer to file with your locality, you may discover the relevant postal address by clicking on the first letter of your city or county in the list below.
ACOMACK COUNTY, VA 23301-0186757-787-5747 001 P.O. Box 186, Accomac, VA 23301-01867 Albemarle County – 003 Refund: P.O. Box 1498, Richmond, VA 23218-1498, Albemarle County – 003 Refund Postal Address for Taxes: P.O. Box 760, Richmond, VA 23218-0760434-296-5851 Alexandria City has a population of 510 people. Returns should be sent to: P.O. Box 1498, Richmond, VA 23218-1498. Taxes are due at the following address: P.O. Box 760, Richmond, VA 23218-0760703-746-3909 Alleghany County’s zip code is 005.
- Box 1498, Richmond, VA 23218-1498.
- Box 760, Richmond, VA 23218-0760540-863-6640 23002804-561-2158 Amelia County – 007 P.O.
- Amelia Court House, Virginia 23002804-561-2158 Amherst County – 009 P.O.
- Box 719, Amherst, VA 2452 Local Government: Appomattox County – 011 Post Office Box 125, Appomattox, VA 2452 (tel: (540) 352-7450) Arlington County’s zip code is 013.
- Box 1498, Richmond, VA 23218-1498.
- Box 760, Richmond, VA 23218-0760703-228-3055 Tax Due: P.O.
- Box 959 Verona, Virginia 244840-245-5640
Bath County – 017 Warm Springs, VA 24484540-839-7231 P.O. Box 130 Warm Springs, VA 244845 405-86-7621 Bedford County 019 122 E. Main St. Suite 103 Bedford, VA 24523540-586-7621 Bedford County 0688-4291 Bland County 021 P.O. Box 130 Bland, VA 24315276-688-4291 Bland County Botetourt County – 023 P.O. Box 128, Fincastle, VA 24090-0128540-926-2050 Botetourt County – 023 P.O. Box 128, Fincastle, VA 24090-0128 497 Cumberland St., Room 101, Bristol, Virginia 24201276-645-7316 Brunswick County – 025 P.O.
Box 669, Lawrenceville, VA 2386 County of Buchanan – PO Box 1042, Grundy, VA 24614276-935-6542 Buchanan County – 027 PO Box 1042, Grundy, VA 246142 Buckingham County – Box 138, Buckingham, VA 23921434-969-4972 Buckingham County – Box 138, Buckingham, VA 23921434-969-4972 24416-3113540-261-8610 Buena Vista City 530 2039 Sycamore Ave., Buena Vista, VA 24416-3113540-261-8610 Buena Vista City 530
Campbell County – 031 P.O. Box 66, Rustburg, VA 24588434-332-9518 Campbell County – 031 P.O. Box 66, Rustburg, VA 2458 Caroline County – 033 P.O. Box 531, Bowling Green, VA 22427804-633-4050 Caroline County – 033 P.O. Box 531, Bowling Green, VA 22427 Carroll County – 035 Refund: P.O. Box 1498, Richmond, VA 23218-1498, Carroll County – 035 Refund 23218-0760276-730-3080 P.O. Box 760, Richmond, VA 23218-0760276-730-3080 Charles City County – 036 Refund: P.O. Box 1498, Richmond, VA 23218-1498 Charles City County – 036 Refund: Taxes are due at: P.O.
- Box 308, Charlotte C.H., VA 23923434-542-5546 In the city of Charlottesville, Virginia 22902-2964434-970-3160 P.O.
- Box 15285 in Chesapeake, Virginia 2332, call 757-382-6732 for further information.
- Box 124 in Chesterfield, Virginia 23832804-748-1281 Clarke County – P.O.
- Box 67, Berryville, VA 226115 Imperial Beach – 570 P.O.
- The post office box number is 186 in New Castle, Virginia, and the phone number is 540-864-6241.
- Cumberland County – 049 P.O.
- Box 77, Cumberland, VA 23040804-492-4280
434-799-5145 Danville City – 590 Postal Service Box 480 – Danville, VA 24543434-799-5145 Dickenson County – 051 Clintwood, VA 24228276-926-1646 P.O. Box 1067, Clintwood, VA 24228276-926-1646 Dinwiddie County – 053 P.O. Box 104, Dinwiddie, VA 23841804-469-4500, Ext. 4 Dinwiddie County – 053 P.O. Box 104, Dinwiddie, VA 2384
The city of Emporia is located at 595 Post Office Box 956 in Emporia, Virginia 238474364-634-5405. Essex County – P.O. Box 879, Tappahannock, VA 22560-0879804-443-4737 Essex County – 057 Tappahannock, VA 22560-0879804-443-4737
The City of Emporia is located at 595 Post Office Box 956 in Emporia, Virginia 238474364-634-5405. Tappahannock, Virginia 22560-0879804-443-4737 Essex County – 057 P.O. Box 879, Tappahannock, Virginia 22560-0879804-443-4737 Essex County
Return to: P.O. Box 1498, Richmond, VA 23218-1498 for Galax City – 640 Refund: Taxes are due at the following address: P.O. Box 760, Richmond, VA 23218-0760276-236-2528 The Giles County Courthouse is located at 071 130 N. Main St. in Pearisburg, Virginia 24134540-921-3321 0804 693-3451 Gloucester County – 073 6489 Main St., Ste. 137, Gloucester, VA 23061-0137804-693-3451 Gloucester County The Goochland County Courthouse is located at 075 P.O. Box 60 in Goochland, Virginia 2306384-556-5807. Grayson County – 077 P.O.
Box 126, Independence, VA 079 Refund: P.O.
Box 760, Richmond, VA 23218-0760434-985-5211 The Greensville County Office is located at 1781 Greensville County Circle, Room 132, in Emporia, Virginia 23844. The phone number is (434) 348-4222.
Halifax County – 083 P.O. Box 1847, Halifax, VA 24558434-476-3314 Halifax County – 083 P.O. Box 1847, Halifax, VA 24558434-476-3314 727-6690 Hampton City – 650 Post Office Box 636, Hampton, VA 23669-0636757-727-6690 Hampton City Hanover County – PO Box 129, Hanover, VA 23069804-365-6129 085 P.O. Box 129, Hanover, VA 23069804-365-6129 Cities and Towns of Harrisonburg 660 409 S Main St, Harrisonburg, Virginia 22801-7531540-432-7704 County of Henrico – 087 Refund: Post Office Box 1498, Richmond, VA 23218-1498 Henrico County – 087 Taxes are due at: P.O.
Henry County – P.O.
Box 1077, Collinsville, VA 24078-10772 Highland County – 091 P.O.
Box 1604, Hopewell, Virginia 23860804-541-2237.
The County of Isle of Wight is located at 093 P.O. Box 107 in Isle of Wight, Virginia 23397-0107757-365-6222.
57-253-6695 James City County – 095 P.O. Box 283, Williamsburg, VA 23187757-253-6695 James City County – 095
Virginia’s King and Queen County is located at 097 Post Office Box 178, KingQueen Courthouse, Virginia 23085804-785-5976 King George County – 099 10459 Courthouse Dr., Suite 101,King George, VA 22485-3862540-775-4664 King George County – 099 10459 Courthouse Dr., Suite 101,King George, VA 22485-3862 King William County is located at 101 P.O. Box 217 in King William, Virginia 23086804-769-4941
462-7920 Lancaster County Office of the Sheriff 103 8311 Mary Ball Rd., Room 203, Lancaster, VA 2250384-462-7920 Lancaster County Office of the Sheriff The Lee County Courthouse is located at 105 P.O. Box 96, Jonesville, VA 24263276-346-7722. Lexington City – 678 300 E Washington St, Room 103, Lexington, VA 24450540-462-3701 Lexington City – 678 300 E Washington St, Room 103, Lexington, VA 24450 County of Loudoun -107 Returns should be sent to: P.O. Box 1498, Richmond, VA 23218-1498. To Pay Taxes, Send a Check to: P.O.
Box 858, Lynchburg, VA 24505-0858434-455-3870, Lynchburg, VA 24505-0858434-455-3870
Local government in Madison County is located at 113 P.O. Box 56, Madison, VA 22727540-948-4421 Manassas, Virginia (USA) – 683 Returns should be sent to: P.O. Box 1498, Richmond, VA 23218-1498. Richmond, VA 23218-0760703-257-8222 Tax Due: P.O. Box 760, Richmond, VA 23218-0760703-257-8222 Manassas Park City has a population of 685 people. Returns should be sent to: P.O. Box 1498, Richmond, VA 23218-1498. Taxes are due at the following address: P.O. Box 760, Richmond, VA 23218-0760703-335-8825 Martinsville City – 690 P.O.
Returns should be sent to: P.O.
Address for Payment of Tax: P.O.
Box 360 in Boydton, Virginia 23917434-738-6191. Middlesex County – 119 P.O. Box 148, Saluda, VA 23149-0148804-758-5332 Middlesex County Middlesex County 755 Roanoke St., Ste. 1-AChristianburg, VA 24073540-382-5710 Montgomery County, Virginia
Nelson County – 125 P.O. Box 246, Lovingston, VA 22949434-263-7070 Nelson County – 125 P.O. Box 246, Lovingston, VA 2294 The refund address for New Kent County – 127 is: P.O. Box 1498, Richmond, VA 23218-1498. Address for Payment of Taxes: P.O. Box 760, Richmond, VA 23218-0760804-966-9610 Newport News City – 700 2400 Washington Ave., Newport News, VA 23607757-926-8653 Newport News City – 700 2400 Washington Ave., Newport News, VA 2360 City of Norfolk – 710 P.O. Box 2260, Norfolk, VA 23501757-664-7885 Virginia’s Northampton County is located at 131 P.O.
County of Northumberland, Heathsville, Virginia 22473804-580-4600, P.O.
Box 347 Norton, Virginia 24273276-679-0031 The Nottoway County Courthouse is located at 135 P.O.
Orange County – 137 P.O. Box 389, Orange, VA 22960540-672-4441 Orange County –
The Page County Courthouse is located at 139 S. Court St., Suite C, Luray, VA 22835. The phone number is 540-743-4909. To get your refund, mail it to Patrick County 141 Refund at PO Box 1498 in Richmond, VA 23218-1498. Address for payment of taxes: Postal Service PO Box 760 in Richmond, VA 23218-0760276-694-7131 Petersburg City – 730 N. Union St., Petersburg, VA 23803804-733-2317 Petersburg City – 730 135 N. Union St., Petersburg, VA 23803804-733-2317 Virginia’s Pittsylvania County is located at 143 P.O.
- 757-868-3020 Poquoson City Municipal Building, 735 500 City Hall Ave., Poquoson, VA 2366 Seven hundred and forty one Crawford St., Portsmouth, VA 23704757-393-8773 County of Powhatan 145 3834 Old Buckingham Rd.
- Box 446 in Farmville, Virginia 23901434-392-3231.
- Returns should be sent to: P.O.
- Taxes are due at the following address: P.O.
Room 161, 619 Second St., Radford, VA 24141540-731-3613 Radford City 750 619 Second St., Radford, VA 24141 Rappahannock County – 157 P.O. Box 115, Washington, VA 22747-0115540-675-5370 Rappahannock County is located in the state of Virginia. Return to P.O. Box 1498, Richmond, VA 23218-1498 for a refund of 760 dollars. Taxes are due at: P.O. Box 760, Richmond, VA 23218-0760804-646-6474 (fax: P.O. Box 760). Local government in Richmond County is located at 159 P.O. Box 366, Warsaw, VA 22572804-333-3722.
Box 718, Roanoke, Virginia 24004, call 540-853-6543 for further information.
Box 21709 in Roanoke, Virginia 240185 (407) 772-2049 Rockbridge County – 163 P.O.
Gay St., Harrisonburg, VA 22802540-564-3000 Rockingham County – 165 20 E. Gay St., Harrisonburg, VA 2280 The Russell County Courthouse is located at 167 P.O. Box 517, Lebanon, Virginia 2426276-889-8018.
Salem City is located at 775 P.O. Box 869 in Salem, Virginia 24153-0869 and may be reached at 540-375-3019. Scott County is located at 169 190 Beech St., Suite 104, Gate City, VA 24251 and can be reached at (804) 386-7692. Shenandoah County – 171 Refund: P.O. Box 1498, Richmond, VA 23218-1498 Shenandoah County – 171 Refund: P.O. Box 1498, Richmond, VA 23218-1498 Richmond, VA 23218-0760540-459-6170 P.O. Box 760, Richmond, VA 23218-0760540-459-6170 276-782-4040 Smyth County Courthouse, 173 P.O.
- Box 1498, Richmond, VA 23218-1498, Southampton County Tax Due: P.O.
- Box 175, Spotsylvania, VA 22553 and may be reached at 540-507-7054.
- Box 98 in Stafford, Virginia 22555-0098 and may be reached at 540-658-4132.
- Box 4, Staunton, Virginia 24402-0004540-332-3829.
- Box 1459, Suffolk, VA 23439-1459757-514-4260 The Surry County Courthouse is located at 181 P.O.
- Box 1398, Sussex VA 23884434-246-1022.
Tazewell County – 185 101 E. Main St., Tazewell, VA 24651-1071276-385-1235 Tazewell, VA 24651-1071276-385-1235
2401 Courthouse Dr., Bld. 1, Rm. 121Virginia Beach, VA 23456-9002757-385-4483Virginia Beach City – 810 2401 Courthouse Dr., Bld. 1, Rm. 121
For more information contact Warren County at 540-635-2651 or 187 P.O. Box 1775, Front Royal, VA 22630 Washington County – 191 One Government Center Place, Ste. C, Abingdon, VA 24210276-676-6270 Washington County is located in the state of Virginia. Waynesboro City – 820 503 W Main St., Room 107, Waynesboro, VA 22980540-942-6610 Waynesboro City – 820 503 W Main St., Room 107, Waynesboro, VA 2298 Westmoreland County – 193 Post Office Box 68, Montross, VA 22520804-493-9052 Westmoreland County The City of Williamsburg is located at 830 Postal Service Box 245, Williamsburg, VA 23187757-220-6150.
Box 546 Winchester, VA 22604540-667-1815 Winchester City Virginia’s Wise County is located at 195 P.O.
276-23-6015 Wythe County 197 225 S.
757-890-3381 York County 199 P.O. Box 90, Yorktown, VA 23690-0090757-890-3381 York County
|For Individuals||Phone |804.367.8031Fax | 804.254.6113|
|For Businesses||Phone |804.367.8037Fax | 804.254.6111|
|Where’s My Refund?||Phone |804.367.2486|
|Identity Theft Inquiries||Phone |804.404.4185Fax | 804.344.8565|
|Tax Credit Assistance||Phone |804.786.2992|
|Collections||Phone |804.367.8045Fax | 804.254.6112|
|Court Debt Collection||Phone |804.367.0016|
Answers to account-related queries should be kept secret. Log in to your online services account using the following information:
General Mailing Address (Not for Tax Returns)
Answers to account questions should be given in confidence. Log in to your online services account using the following credentials:
In the City of Richmond, Virginia Tax is located at 1957 Westmoreland Street, Richmond, VA 23230.
Property Tax and Real Estate Tax Questions
Taxes on personal property and real estate are controlled by the local government of your city, county, or town.
If you have any questions, you should contact your local tax office.
Railroad and Pipeline
If you would like further information on the assessed values for railroad and interstate pipeline transmission in your area, please email [email protected]
Summons, Subpoenas, and Other Legal Process
Phone: 804.404.4029 Fax: 804.786.4204 General Legal and Technical ServicesPhone: 804.404.4029 Fax: 804.786.4204
Freedom of Information Act
Contact Information for the Disclosure OfficerPhone |804.404.4029
LibGuides: Income Tax Forms – 2022 (for Tax Year 2021): Home
Jennifer NelsonJennifer NelsonEmail |[email protected] Nelson
VIRGINIA – Where to File Addresses for Taxpayers and Tax Professionals
|and you are filing a Form.||and youARE NOTENCLOSING A PAYMENT, then use thisaddress.||and youAREENCLOSING A PAYMENT, then use thisaddress.|
|1040||Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0002||Internal Revenue ServiceP.O. Box 931000Louisville, KY 40293-1000|
|1040-ES||N/A||Internal Revenue ServiceP.O. Box 931100Louisville, KY 40293-1100|
|1040-ES(NR)||N/A||Internal Revenue ServiceP.O. Box 1300Charlotte, NC 28201-1300|
|1040V||N/A||Internal Revenue ServiceP.O. Box 931000Louisville, KY 40293-1000|
|1040X||Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0052||Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0052|
|4868||Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0045||Internal Revenue ServiceP.O. Box 931300Louisville, KY 40293-1300|
Page was last reviewed or updated on December 10, 2021.
Prepare And efile Your 2021, 2022 Virginia Income Tax Return.
In addition to an IRS or federal income tax return, Virginia state income taxes for the Tax Year 2021 (January 1 – December 31, 2021) can be completed and electronically filed now (or you can learn how to only prepare and file a VA state return). Virginia State Income Tax Returns must be submitted by May 1, 2022, to avoid a late filing penalty. Virginia is known as the “Old Dominion.” On or before April 18, 2022, Virginia residents can file their state income tax returns for Tax Year 2021 (which runs from January 1 to December 31, 2021) electronically in conjunction with their federal income tax returns.
- Do not delay filing, even if you are unable to pay on time, because the late filing fees are far more than the late payment fees.
- If you want to e-file your IRS and Virginia State Tax Return, eFile.com makes it simple for you to do so (e.g resident, nonresident, or part-year resident returns).
- This is not a policy of eFile.com, but rather a policy of the Internal Revenue Service and state agencies.
- You may find complete instructions on how to prepare and mail in a Virginia 2021 Tax Return here via eFile.com.
- To submit the documents to the Virginia Tax Agency, you must first complete and sign them online at eFile.com before downloading/printing and mailing them to the Virginia Tax Agency.
- Do not prepare an IRS return but merely a Virginia State Return.
- Extension of the Virginia Income Tax Amendment to the Virginia Income Tax Tax Penalties in Virginia, IRS Late Filing, and Tax Payment Penalties 1.
- The maximum penalty is 12 percent of the amount of taxes owed.
- In the event that no tax return is eFiled after the six-month extension period, a late filing penalty will be assessed: From November 1 until the return is submitted or the maximum penalty of 30 percent has accrued, a compound interest rate of 6 percent per month is applied.
- Late Payment Penalty:This penalty applies if you submitted your return by the due date of November 1, but did not pay all or a portion of the taxes owed: The penalty increases by 6 percent every month, with a maximum penalty of 30 percent.
- If the penalty amount exceeds $2,000, you may be able to request and file an Offer in Compromise.
Virginia Income Tax Rates and Bands Forms for Filing Virginia Income Taxes Unemployment Compensation in Virginia Unemployment payments are not subject to income taxes in the Commonwealth of Virginia. Begin preparing your federal and Virginia tax returns.
2021 Virginia Income Tax Filing Deadlines by Tax Year
The majority of the deadlines listed here are for the Tax Year 2021, which begins on January 1, 2020. Some deadlines are for prospective tax years, while others are for the IRS or the federal government. DeadlineTypeDescription The first day of May in 2022 Income Tax Return for the Tax Year 2021 Up to October 15, 2022, you can prepare and electronically file an IRS tax return (due April 15, 2022) and a Virginia state income tax return (due May 1, 2022) using the IRS’s electronic filing system.
Income Tax Extension till May 1, 20222021 The 15th of October, 2022, and the 17th of October, 2022 Filing of the Tax Year 2021 Income Tax Return following the Virginia Tax Extension of May 1, 2022 Last day to e-File a Virginia State Income Tax Return for Tax Extension Filers and late eFilers for the tax year 2021 (including extensions).
eFileIT will be available starting November 1, 2022 by mail-in forms.
Filing of the Tax Year 2021 Income Tax Return following the Virginia Tax Extension of May 1, 2022 Individuals who received a Virginia Tax Extension have until November 1, 2022, to file their Virginia Income Tax Return by mail-in Forms – the Forms, as well as their mailing addresses, are shown below.
Instructions on how to merely prepare and file a Virginia State Income Tax Return on eFile.com, without the need to file an IRS tax return.
Federal Income Tax Return, Amendment, and Extension Deadlines from the Internal Revenue Service Refund for Virginia Income Tax Returns due on May 1, 2025, 22021 Refund from the Internal Revenue Service Claim Submission Deadline The last day to file your Virginia Income Tax Return Refund for the year 2021 – without incurring late filing penalties – and get your refund.
E-File These 2021 Virginia State Tax Forms
Make a copy of your state forms for 2021 and e-file them with your federal and state income tax returns. As you progress through the tax interview on eFile.com, the program will automatically identify and choose the appropriate state forms for you. You can also choose certain tax forms on an individual basis. All of these forms will be sent electronically to the State Tax Agency by you. Instructions on how to prepare simply a State Income Tax Return* are provided. Due to tax data exchange and validation requirements between the IRS and state tax agencies, you can only e-file a State Income Tax Return when also e-filing a Federal Income Tax Return at the same time.
It is possible to create all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your federal income tax return on the website.
Only on eFile.com can you prepare, file, or e-file an unlimited number of state tax returns for a single cheap charge, rather than paying for each state return as you would on H R Block ® or TurboTax ®, as you would on the other two companies. Now is the time to compare.
Virginia Income Tax Extension
If you plan to get a tax refund, you will not be subject to any late filing penalties. Although Virginia provides all taxpayers a 6-month extension (which means you do not need to submit an extension in Virginia) of time to file their tax returns without penalty beyond the May 1, 2022 due date, the state does not issue an extension for any other reason. On October 15, 2022, the e-File deadline will be extended to October 17, 2022, and the Virginia paper filing deadline will be on November 1, 2022.
If you owe income taxes to the Commonwealth of Virginia and/or the Internal Revenue Service and do not pay them by Tax Day, you will be assessed late payment penalties by both the Commonwealth of Virginia and the Internal Revenue Service.
You should pay any taxes you owe and submit an online Payment Form 760IP (make sure you have your bank routing and account numbers available to complete the form fields) or complete and mail a paper Form 760IP to the mailing address listed below if you expect to owe taxes and intend to take advantage of the Virginia extension of time to file (write your Social Security number and the tax payment period on the check).
- If taxes are paid by June 1, the state will waive any late fines, interest, or tax additions.
- By May 1, 2022, you must have paid at least 90% of what you owing to avoid the late payment penalty levied by the Commonwealth of Virginia.
- During the period between the initial tax return deadline and the date of submitting your return, an extension penalty of 2 percent per month (up to a maximum of 12 percent) will be applied to the amount of tax payable with your return.
- An additional penalty for late payment will be levied in addition to any extension penalty that may be applicable.
- The IRS/Virginia eFile deadline has been extended to October 15, 2022 and October 17, 2022, respectively – eFileIT.
- Payment Options for Virginia State Taxes One of these payment methods is available to you once your Virginia Tax Return for 2021 has been e-filed or physically filed with the state.
- Also available is the ability to make online Virginia tax estimate payments for the upcoming tax year.
- payer tax return, extension form, or tax estimate form).
- If you wish to pay your tax payment using a credit or debit card, here is the payment method to choose from.
To file a refund, fill out voucher Form 760-PMT (or Form 760-PFF if you’re a farmer, fisherman, or merchant seaman) and attach it to a cheque or money order made out to “Virginia Department of Taxation.” On the check, be sure to include your Social Security number as well as the tax payment period.
Elect to pay by check or money order through the mail if you desire to send your payment to the address shown above.
to submit your estimated payment (or, if you already have an account, go into your account and select “Estimated tax payment (760ES)” to submit your estimated payment You may use your account to arrange all four of your quarterly payments in advance, enter and store your bank information, examine your account history, and receive confirmation that your payment was received by the state tax department, among other things.
- 2) ACH credit is a method of paying taxes by transferring funds from your bank account to Virginia Tax’s bank account.
- Your financial institution will tell you of the ACH services it provides, as well as any associated fees.
- Please be advised that a service fee will be applied to each payment you make using your credit or debit card.
- Attach a check or money order for the amount of the tax due for the tax period, payable to “Virginia Department of Taxation.” On the cheque or money order, write your Social Security numbers as well as the tax period you are paying for.
- If you prefer to submit approximated taxes rather than submitting all of your taxes at once, you can do so using one of the payment alternatives listed below.
- You have the option of making tax extension and tax estimation payments.
- You may eFile on eFile.com for free if you have an extension.
All tax payers will appreciate the ease that eFile.com provides with these payment methods.
VA Tax Return or Amended Tax Return:Address if you anticipate receiving a Tax Refund on your Tax Return or Amended Tax Return.
Box 1498 Richmond, VA 23218-1498 Virginia Department of Taxation VA Tax Return or Amended Return: Include your mailing address if you owe taxes as well as your payment.
Box 760 Richmond, VA 23218-0760 Virginia Department of Taxation VA Tax Extension: Include your mailing address if you owe taxes, as well as your payment.
Use this tip: If you make your tax payments online, you will not be required to mail in the Payment Voucher 760IP.
Virginia Department of Taxation P.O.
Department of Taxation of the Commonwealth of Virginia, Richmond, Virginia 23218-1478 Department of Taxation of the Commonwealth of Virginia, Richmond, Virginia 23218-1478 Tax Estimate Payments: This includes Form 760ES (Tax Estimate Payments).
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State Income Tax – Frequently Asked Questions
It is unlikely that you would be penalized for submitting your taxes late if you anticipate to get a tax refund. Although Virginia provides all taxpayers a 6-month extension (which means you do not need to submit an extension in Virginia) of time to file their tax returns without penalty beyond the May 1, 2022 due date, the state does not offer an extension to any individual taxpayer. On October 15, 2022, the e-File deadline will be extended to October 17, 2022, and the Virginia paper filing deadline will be November 1, 2022.
- It is possible to incur late tax payment penalties in Virginia and the IRS if you owe income taxes to the state and/or the federal government and do not pay your taxes on or before Tax Day.
- If taxes are paid by June 1st, the state will waive any late fines, interest, or additional tax.
- Paying at least 90% of what you owe before May 1, 2022, will avoid the late payment penalty assessed by the state of Virginia.
- During the period between the initial tax return deadline and the date of filing, an extension penalty of 2 percent each month (up to a maximum of 12 percent) will be assessed against the amount of tax payable with your return.
- An additional penalty for late payment will be charged on top of any extension penalty that may be imposed.
- The IRS/Virginia eFile deadline has been extended until October 15, 2022, with an additional deadline of October 17, 2022, according to eFile IT.
- Tax Payment Alternatives in Virginia One of these payment methods can be selected once your Virginia Tax Return for 2021 has been e-filed or physically submitted.
Also available online is the ability to make Virginia tax estimate payments for the next tax year.
payer tax return, extension form, or tax estimate form).
If you wish to pay your tax payment using a credit or debit card, this is the payment method to choose for you.
Fill out voucher Form 760-PMT (or Form 760-PFF if you’re a farmer, fisherman, or merchant seaman) and attach it to your check or money order made payable to the “Virginia Department of Taxation” (or the equivalent).
They should be sent to the addresses shown below for Form 760-PMT and Form 760-PFF.
Tax Payment Options based on Estimated Revenue Make a choice from among the following: 1) Register for a Virginia Tax Online Services account.
You may use your account to arrange all four of your quarterly payments in advance, enter and store your bank details, examine your account history, and receive confirmation that your payment was received by the state tax administration.
Obtain permission from your bank to credit the Virginia Tax’s bank account with monies from your personal bank account by contacting them.
Note that a service fee will be applied to each payment you make using your credit or debit card.
4) Attach a check or money order for the tax period payable to “Virginia Department of Taxation” for the amount of the tax period.
You can send the voucher, together with a check or money order, to the address on Form 760ES.
In many cases, you can utilize these online IRS tax payment alternatives prior to or after you have e-filed your Income Taxes with the IRS.
You are not required to complete a form for estimate payments.
Your ability to make payments on eFile.com is separate and apart from your ability to prepare and electronically file your tax returns.
Virginia In the case of a tax return, an amendment, or anything similar Addresses to be mailed Tax returns, amendments, extensions, and tax payments should be mailed to the following addresses: VA You should provide your mailing address on your Tax Return or Amended Tax Return, if you anticipate to receive a tax refund.
- Box 1498).
- Department of Taxation of the Commonwealth of Virginia, Richmond, VA 23218-0760 VA In the case of a tax extension, indicate your address and payment.
- Take a look at the above paragraph: Department of Taxation of the Commonwealth of Virginia, Richmond, VA 23218-0760 Payment VoucherForm 760-PFF is included with the coupon for tax payments made by farmers, fishermen, and merchant seamen.
- Department of Taxation of the Commonwealth of Virginia, Richmond, VA 23218-1478 In addition to Form 760ES, Tax Estimate Payments are included.
- All other states, territories, and protectorates of the United States of America It is the trademark of Intuit, Inc.
to use the term TurboTax ® on tax preparation software. Incorporated under the name HRB Innovations, Inc., the trademark H R Block is protected by the United States Patent and Trademark Office.
- What is the role of the Commissioner of the Revenue’s Office in the processing of individual income tax returns filed with the state of California
- Do you know what the deadline is for filing my Virginia State Income Tax Return? Is it necessary for me to file a tax return? Is it mandatory for me to submit a Virginia return since I am a member of the armed forces? What am I needed to include with my Virginia State Income Tax Return
- What is the rate of Virginia individual income taxes
- And what am I required to include with my Virginia State Income Tax Return Is there a penalty if I file my tax return late? Is it possible that I may owe interest if I file late? In this section, you will learn about who is a resident, who is a part-year resident, and who is a nonresident. In what way does Estimated Tax differ from Actual Tax? If you are above the age of 65, you may be eligible for some tax breaks. I’m not sure who to contact if I require income tax forms or assistance.
1. What is the function of the Commissioner of the Revenue’s Office in processing state individual income tax returns?
The primary role of this position is to screen, review, and process all incoming tax return submissions. Local filing helps to verify that the return is accurate in terms of composition and mathematics before it is transferred to the Department of Taxation in Richmond for review and processing. The Commissioner’s Office processes and enters local tax returns into its computer system as soon as they are received, providing for rapid access for queries and the opportunity to send them back to the taxpayer for rectification if necessary.
- A computer link with the Virginia Department of Taxation allows refund returns to be completed on a daily basis using an online computer interface.
- Another advantage of filing tax returns locally is that they are more easily accessible.
- This is in addition to the increased speed with which a taxpayer’s return will be processed.
- It is possible to receive guidance on how to effectively repair any errors and expedite the refund process.
- State income taxes can be difficult to understand, so having access to experienced guidance is really helpful when filing your taxes.
2. What is the deadline to file my Virginia State Income Tax Return?
After the first of the year, you should file your tax return as soon as possible, but no later than the first of May. It is acceptable to file your return on the next business day if the due date occurs on a Saturday, Sunday, or legal holiday. According to Virginia law, income tax returns are automatically granted a six-month filing extension. There is no need to submit an extension request. The extension is just for the purpose of submitting the return, not for the purpose of paying the tax; as a result, you must pay at least 90% of your tax by the due date, which is May 1.
3. Do I need to file a return?
Individual income tax in Virginia is levied on income obtained from all sources for Virginia residents and income earned from Virginia sources for nonresidents. If you received income from a Virginia source and fulfill the following general conditions, you must submit a return.
- Are required to file a federal income tax return
- Have income in excess of $11,950 while single
- Or are married filing jointly with combined income in excess of $23,900
- Or are married filing separately with income in excess of $11,950 while married filing jointly
4. As a member of the Armed Forces, am I required to file a Virginia return?
Your active duty military salary as well as any other income received, regardless of whether the money originated in Virginia, will be subject to taxation if you are domiciled in the Commonwealth. In most states, a credit is offered for income taxes that have been paid to the state. You would use the 760 Resident form to file your claim. In the event that you are not a domiciliary resident of Virginia, you are subject to taxation in Virginia on income derived from Virginia sources, including revenue from property held or income derived from a business, trade, profession, or vocation that you engaged in while in the state.
5. What am I required to attach to my Virginia State Income Tax Return?
The Department of Taxation is utilizing imaging equipment to increase the efficiency with which returns are handled. Please provide the original Virginia Forms 760, Schedule ADJ, Schedule OSC, and Schedule CR, as well as the Schedule CR. Please do not submit photocopies of any of the above forms. Any additional supporting documentation, such as photocopies, is allowed. You should compile your return in the following order: Form 760, Schedule ADJ, Schedule OSC, Schedule CR, and Federal Schedule E and F (if applicable) (if necessary).
With a single staple at the left center of page 1 of the return, you must also attach all W-2 and 1099 documents, which must reflect Virginia tax withheld on them.
6. What is the rate for Virginia individual income taxes?
If your taxable income in Virginia does not exceed $3,000, the tax is 2 percent of your taxable income in the state of Virginia. If your income is larger, you will be subject to the following rates:
|INCOME OVER||BUT NOT OVER||YOUR TAX IS||OF EXCESS OVER|
|$ 3,000||$ 5,000||$ 60 + 3%||$ 3,000|
|$ 5,000||$ 17,000||$120 + 5%||$ 5,000|
|$ 17,000||$ 720 + 5.75%||$ 17,000|
7. Is there a penalty if I file late?
If your return indicates a balance outstanding and the return was submitted after the extension period has expired, you will owe a late filing penalty of 30 percent of the tax due. You must include a computation of the late filing penalty of 30 percent of the tax due with your return. Taxpayers who submit their returns within six months of the due date and who owe tax equal to or greater than ten percent of their entire tax liability are subject to an extension penalty calculated on the remaining balance of tax owed.
8. Would I also owe interest if I am filing late?
Regardless of whether you submitted with or without an extension, interest would be incurred from the day the return was due until the date it was actually filed. According to Section 58.1-15 of the Virginia Code, interest is computed on the outstanding debt at a daily rate that is prescribed by the state. Every day’s rate is typically 2 percent higher than the federal “underpayment rate.” The Commissioner of the Revenue’s Office has access to the Department of Taxation’s computer system in Richmond, which allows them to calculate penalties and interest payable on current and past year tax returns via the internet.
9. Who is a resident?
There are two types of residents: those who live at home and those who live elsewhere. If you have established legal domicile in Virginia, you are considered a domiciliary resident for the duration of your stay in the state until you move to another state. Members of the armed services who list Virginia as their primary residence are considered domiciliary residents, even if they are stationed elsewhere in the country. Domiciliary residents who take work outside of Virginia or outside of the United States but do not quit Virginia as a domiciliary resident continue to be domiciliary residents, even if they have been away from Virginia for a long period of time (for example, for several years).
Even if you are a domiciliary resident of another state or nation, you are considered an actual resident of Virginia if you kept an abode in Virginia or were physically present in Virginia for more than 183 total days during the taxable year.
- Members of the Armed Forces: If you are a domiciliary (legal) resident of another state and have income derived from sources in Virginia, you may be required to submit Form 763, Nonresident Income Tax Return. Continuation of Active Duty A federal statute passed into law on November 11, 2009, known as the Military Spouses Residency Relief Act, alters the income tax reporting obligations for certain spouses of military members in the Commonwealth of Virginia. Spouses of military service members who are present in Virginia solely to be with a spouse who is a member of the military serving in Virginia in accordance with military orders do not automatically become Virginia residents for the purposes of income and personal property taxation as of the beginning of the taxable year 2009. In this case, you may be allowed to submit Form 763-S, Virginia Special Non-resident Claim for Individual Income Tax Withheld
- But, this is not guaranteed.
10. Who is a Part-Year resident?
If you relocated to Virginia and became a resident during the taxable year, you are only taxed as a resident for the portion of the year during which you were a resident, not for the entire year. If you moved out of Virginia and became a legal resident of another state on or before the final day of the taxable year, you are only liable for taxes as a Virginia resident for the portion of the year during which you were a resident of the state of Virginia. Part-year residents submit their paperwork on Form 760PY.
11. Who is a Nonresident?
In the event that you are neither a domiciliary nor an actual resident of Virginia, you are subject to tax as a nonresident on any income earned from labor performed, business conducted, or property situated in the state. If you were a domiciliary or actual resident of Virginia for a portion of the taxable year and were taxed as a Part-year resident, you are still liable as a nonresident for any Virginia source income derived from property owned or from any business, trade, profession, or occupation carried on during the portion of the taxable year in which you were a nonresident.
12. What is Estimated Tax?
In the event that you receive income from sources other than wages on which Virginia income tax is not withheld and your anticipated Virginia tax due exceeds your tax credits by more than $150, you must submit and pay Estimated Taxes on Form 760ES on a quarter-to-quarter basis. Your tax due for the year must be paid in full by withholding and/or timely installment payments of estimated taxes, whichever is greater. Virginia estimated tax payments are due on the first of May, the 15th of June, the 15th of September, and the 15th of January of the following tax year.
13. What tax breaks are available to Taxpayers who are 65 and over?
Individuals who are 65 years old or older before January 1 may be eligible to claim an age deduction based on their birth date, filing status, and annual income, among other factors. In order to qualify for the maximum age deduction of $12,000, the individual’s adjusted federal adjusted gross income must be less than a certain threshold amount. Single filers who earn more than $50,000 in adjusted federal adjusted gross income will have their age deduction decreased by one dollar for each dollar that their combined federal adjusted gross income surpasses $75,000 (combined total) for married couples filing joint or separate forms.
For married couples, regardless of whether they are filing jointly or separately, the income-based age deduction is calculated using both their and their spouse’s income.
14. If I need income tax assistance who would I contact?
Our local team is available to answer concerns and act as a point of contact for Chesapeake residents who are having difficulties dealing with communication from the Virginia Department of Taxation (VDOT).
A copy of your completed Federal Income Tax Return will also be accepted, and you will be provided with free help in preparing your State Income Tax Return.
Commisssioner of the Revenue, Chesapeake, Virginia [email protected] of the Revenue, Chesapeake, Virginia 233287 To order forms from the Virginia State Department of Taxation, call 804-367-8031 for customer service or 804-440-2541 for order forms. www.tax.virginia.gov Customers can reach the Internal Revenue Service at 800-829-1040 for customer service or at 800-829-3676 for forms. www.irs.gov
Pass Through Entity
S Corporations and Partnerships are two types of business entities. Partnerships may be defined as any unincorporated organization of two or more people that engages in the conduct of a business, trade, profession, occupation or enterprise on their own or in collaboration with others. In the following cases, a partnership is required to produce an annual report: As defined by West Virginia law, a Resident Partnership is any partnership created under the laws of the state whose primary office, place of business, or other activity is located inside the state’s borders.
The following characteristics must be present in a nonresident partnership in order for it to be considered such:
- Any revenue from or related with West Virginia sources, regardless of the amount of such income
- Any partner who is a resident of West Virginia
Limited Liability Corporations (LLCs) (LLC) When it comes to federal income tax reasons, a limited liability corporation that is handled like a partnership will likewise be taxed as such when it comes to West Virginia income tax purposes. The partnership will be subject to partnership taxation unless it is recognized as a corporation. Every corporation that elects to be taxed under subchapter S of the Internal Revenue Code and that does business in West Virginia or obtains revenue from property, activity, or other sources in West Virginia is subject to the taxation provisions of this chapter.
Any partnership that has been given an extension of time to submit their federal return will also be allowed an extension of time to file their West Virginia return at the same time.
A request for an extension of time to file does not imply an extension of time to pay.
Penalty for failure to file on time or for failing to provide accurate information The failure of a S corporation or partnership to file and/or include all of the correct information on theirPTE-100return, andWV K-1, FormNRW-2, or FormNRW-4, as applicable, by the required filing date is subject to a penalty of $50.00 for each information return on which they failed to file or include correct information, up to a maximum penalty of $100,000.00 for all information returns.
If a S corporation or partnership corrects a failure or error within a specific period of time, provisions exist for a reduction in the penalty amount.
To obtain further information regarding this penalty, contact Taxpayer Services at (304) 558-3333 or toll free at 1-800-982-8297 and ask for a copy of PublicationTSD-391.
In the case of nonresident partners/shareholders, the amount to be withheld is six and one-half percent (.065) of their share of federal taxable income or portion thereof that is derived from or attributable to West Virginia sources, regardless of whether the amount has been distributed or is deemed to have been distributed for federal income tax purposes.
In order to claim the amount withheld as a credit against their West Virginia Income Tax due, the individual nonresident partners/shareholders must attach a copy of the information statement issued by the partnership/S corporation to their West Virginia Income Tax Return.
The amount of West Virginia income subject to withholding as well as the amount of West Virginia income tax withheld must be shown on the information statement.
This information can be provided on one of the following forms, with the “From SP” box checked, by the S corporation or partnership to meet the requirement.
- WV K-1Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding for Corporations Subject to Corporate Income Tax
- WV K-1CSchedule of WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax
- WV K-1CSchedule of WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject
When filing their West Virginia Income Tax Return, the nonresident shareholder or partner must attach their copies of FormNRW-2, FormWV K-1, and FormWV K-1C, along with the information statement of West Virginia Income Tax Withheld, to the West Virginia Income Tax Return in order to claim credit for tax withheld. The box labeled “From SP” should not be ticked on the copy of the form that is being submitted by the nonresident claiming the credit. Form IT-140NRC, which is filed by a S corporation or partnership to fulfill the nonresident withholding obligations, can be used to satisfy these requirements.
- A nonresident composite return is a return that is submitted on behalf of a group of taxpayers as if there were just one individual taxpayer.
- As long as the return is signed by a corporate official, it is not necessary to collect signatures from each nonresident shareholder or partnership.
- The S corporation or partnership is responsible for collecting and remitting all income taxes owed at the time the return is submitted, regardless of whether the return is filed electronically.
- In addition, a $50.00 processing fee must be included with the composite return.
- When filing the nonresident composite return, the nonresident shareholder/partner may claim a credit for their share of West Virginia income tax that was remitted with the return.
- To supply the information requested by the West Virginia State Tax Department on each shareholder/partner, this schedule must be completed in its entirety.
- Taxpayers who have more than twelve (12) shareholders/partners are required to file their tax returns online.
- It is also used to compute the amount of withholding that must be made on each foreign shareholder’s portion of the S corporation’s income, as calculated by the Schedule SP.
- In addition, under the requirements of Chapter 11, Article 21, Section 71a, the nonresident shareholder’s part of the S corporation’s West Virginia source revenue is taxed as ordinary income.
- It is also used to compute the amount of withholding that must be made on each foreign shareholder’s portion of the S corporation’s income, as calculated by the Schedule SP.
Returns submitted electronically vs those submitted on paper: If an entity withheld tax on behalf of a S corporation or partnership filing a PTE-100, and that withholding is reported on a FormNRW-2or FormWV K-1C, failure to submit these documents with your SPF-100 return will result in the disallowance of the credit claimed by the entity withheld tax on behalf of the corporation or partnership.
- Information on Filing a Federal Tax Return A accurate copy of the first five pages of Federal Form 1120S or 1065plus a signed and notarized signature When filing the return, the federal K-1 and any supporting documentation must be submitted to the return.
- If a federal copy of the return is not included, the return is not complete and is thus not acceptable for filing.
- Late filing penalties are five percent (.05) every month or any portion of a month, with the maximum penalty of twenty-five percent (25%) on any amount of tax stated on the return to be owed for failure to file (.25).
- Late payment penalties are assessed at a rate of one-half of one percent (.005) every month or part of a month, with a maximum penalty of twenty-five percent (25%) for each month or part of a month (.25).
- It is necessary to complete all of the required parts of the tax return.
- An incomplete return will not be recognized as timely submitted if it is not completed in its whole.
- The preparer of the return, if it is completed by someone other than the taxpayer, must also sign the return and include his or her entire mailing address.
It is necessary to file an updated return and attach a copy of the revenue agent’s report explaining the modifications within 90 days of the final determination in order to make this report.
All schedules with revised amounts should be attached to the amended West Virginia return in order to validate the modifications that have been made to the return.
If your Amended Return has a balance due, send the payment along with the tax return.
Identify the state to which the tangible personal property is sent and report the total amount of sales attributed to that state if you make sales of tangible personal property to customers in a state where you are not liable for taxes.
Tax information is transferred between the State Tax Department, the United States Internal Revenue Service, and other states under the terms of agreements between the state and the federal government.
This is done in order to ensure that the information reported on federal, other state, and West Virginia tax forms is accurate and consistent. Forms, schedules, and instructions for filing taxes Credit Application Forms and Schedules
- For periods beginning on or after January 1, 2015, the AFTC-1 (Alternative Fuel Tax Credit) is available. InstructionsForms from the previous year
- Instructions for claiming the AG-1 Environmental Agricultural Equipment Tax Credit
- Before January 1, 2015, you could claim ATTC-1Apprenticeship Training Tax Credits (for periods beginning after January 1, 2015).
- DNG-1Downstream Natural Gas Manufacturing Investment Tax Credit
- DNG-2Downstream Natural Gas Manufacturing Investment Tax Credit
- DNG-Application for the Downstream Natural Gas Manufacturing Investment Tax Credit
- DNG-Application for the Downstream Natural Gas Manufacturing Investment Tax Credit
- Donation or sale of a vehicle through a charitable organization that provides affordable transportation to low-income workers is eligible for a tax credit under DSV-1.
- Instructions for completing Schedule EOTC-1Economic Opportunity Tax Credit (for periods beginning after January 1, 2015) Forms from the previous year
- The EOTC-AA application for the West Virginia Economic Opportunity Tax Credit was submitted. When it comes to investments that were put into service on or after January 1, 2003
- Investment Tax Credit for the West Virginia Film Industry (FIIA TCS) (For periods after January 1, 2020) Forms from the previous year
- NGL-2Natural Gas Liquids Property Tax Adjustment Credit Claims Against Personal Income Tax (for Tax Periods Beginning On or After July 1, 2020)
- NGL-2Natural Gas Liquids Property Tax Adjustment Credit Claims Against Personal Income Tax (for Tax Periods Beginning On or After July 1, 2020)
- Credit Schedule for the NIPA-2 (Neighborhood Investment Program) (For periods after January 1, 2015) Instructions Forms from the previous year
- Corporate and pass-through entities may be eligible for PCM-1 Post-Coal Mine Site Business Credit.
- PCM-AApplication for Post-Coal Mine Site Business Credit
- PCM-AApplication for Post-Coal Mine Site Business Credit
- RBICHistoric Rehabilitated Buildings Investment Credit (For Investments Made After June 6, 1990)
- Schedule RBICHistoric Rehabilitated Buildings Investment Credit
- Investing in Residential Historic Rehabilitated Buildings Investment Credit (RBIC-AResidential Historic Rehabilitated Buildings Investment Credit), for investments made after December 31, 1999
- Schedule SAAM-1West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods Beginning or After July 1, 2021)
- Schedule SAAM-2West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods Beginning or After July 1, 2021)
- Schedule SAAM-3West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods Beginning or After July
- Applicant must complete Schedule SAAM-AA, which is a West Virginia tax credit application for the federal excise tax imposed on small arms and ammunition manufacturers (For Periods On or After July 1, 2021) Instructions
- Scheduling and apportionment for multistate businesses under APT-ASchedules A1 and A2 Allocation and Apportionment
- In the case of multistate S corporations or partnerships, APT-BApportionment factors are used.
- Schedule SPSummary of K-1 Shareholders/Partners Ownership and Computation of Withholding TaxPrior Year Forms
- Schedule SPSummary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax
- In the case of a nonresident individual or organization, the NRW-2 is the statement of West Virginia income tax withheld. Forms from the previous year
- WV K-1Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding
- WV K-2Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding
- WV K-3Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification,
- For corporations subject to corporate income tax in West Virginia, the K-1CSchedule of WV Partner, Shareholder, Member, and Beneficiary Information for Corporations Subject to Corporate Income Tax (previous year forms)
- WV-PTEVWest Virginia Income Tax for S Corporations and Partnerships Electronic Payment Voucher and InstructionsPrior Year Forms
- WV-PTEVWest Virginia Income Tax for S Corporations and Partnerships Electronic Payment Voucher and Instructions
Mailing Address:West Virginia State Tax DepartmentTax Account Administration DivisionPO Box 11751Charleston, WV 25339-1751 West Virginia State Tax DepartmentTax Account Administration Division