CONTACT QUESTIONS
What address do I use to file my return, extensions and to pay estimated taxes?
Virginia Beach residents should send their returns and extension requests to:
Philip J. Kellam
Commissioner of the Revenue
2401 Courthouse Drive
Virginia Beach, VA 23456
Send your first estimated income tax payment due on May 1 to:
Philip J. Kellam
Commissioner of the Revenue
2401 Courthouse Drive
Virginia Beach, VA 23456
Send the remainder of your estimated payments due June 15, September 15 and January 15 to:
City Treasurer
2401 Courthouse Drive
Virginia Beach, VA 23456
Why do I send my return to your office when the checks come from Richmond?
The Commissioner of the Revenue's office is your access to state income tax assistance locally. This office begins the processing of your state income tax return. We can often identify problems and correct your return before it is sent to Richmond, expediting the issuing of your refund. This office can also assist you to resolve problems you may encounter with receiving your refund.
What is the due date for my Virginia income tax return?
The due date for your Virginia income tax return is May 1. If the date falls on a Saturday, Sunday or legal holiday, you may file your return the next business day. The United States Postal Service postmark is used to verify the date your return is mailed. If you are a fiscal year filer, your return is due the 15th day of the 4th month, following the close of your fiscal year.
Please be aware, if you mail your return by placing in a mailbox, the post office may not postmark your return until the next business day. If your return is not postmarked by the due date, and you owe taxes, you will be assessed penalty and interest.
REFUND QUESTIONS
Where is my refund?
Normal processing time for all returns is 8 to 10 weeks. However, if you qualified for an accelerated refund, normal processing time is 2 to 3 weeks. Each situation is different and if you have not received your refund in the above times, contact our office and we can check the status of your refund.
Why am I receiving a bill instead of the refund?
There are several circumstances that can create this occurrence. Contact our office and we will compare the return you filed with the information recorded by the Department of Taxation.
Will I be penalized if I am due a refund, but my return is filed late?
No, there is no penalty assessed if you are due a refund, even if you file your return after the due date. However, you must file a return within 3 years of the original due date in order to claim your refund.
When is the State required to pay interest on my refund?
Refunds issued beyond the statutory dates will be eligible for interest based on the current rate. Under Virginia law, interest begins to accrue on refunds as of July 1 for returns filed by May 1. For returns filed after May 1, interest begins to accrue 60 days after the return is filed.
Can the refund on my income tax return be used to pay outstanding debts?
(Debt Set-Off)
If outstanding debts are owed to the Virginia Department of Taxation or to any other state agency, local government, the Virginia court system, or the Internal Revenue Service, the refund can be held to pay the debt.
How long does it take for an amended or prior year return to be processed?
Generally, an amendment takes 6 to 12 months to process.
TAX RATES
How is Virginia state income tax calculated?
Taxable Income |
Tax Calculation |
$0 - $3,000 |
2% |
$3,001 - $5,000 |
$60 + 3% of excess over $3,000 |
$5,001 - $17,000 |
$120 + 5% of excess over $5,000 |
$17,001 and up |
$720 + 5.75% of excess of $17,000 |
Tax computation example if income is $20,000:
$20,000 - $17,000 x 5.75% + $720 = $892
MILITARY QUESTIONS FOR YEAR 2008 AND EARLIER
Visit the Virginia Department of Taxation Web site for Tax Tips for Military Personnel.
I am active duty military and not a Virginia resident. My wife worked in Virginia. How do we file a Virginia return?
Members of the armed forces on active duty are taxed only in their legal state of residence. If you are a member of the armed forces and are not a Virginia resident, you are not subject to Virginia income tax on your active duty military pay even though you are stationed in Virginia. You are liable to pay Virginia income tax as a nonresident on income you earn from any business, trade, profession or occupation in Virginia. To report this income, file Form 763.
The tax exemption provided for members of the armed forces does not apply to spouses and other family members. If you are a nonresident and your spouse is a resident of Virginia, you may not file a joint Virginia return, even though you may have filed a joint federal return. Spouses of military personnel are subject to the same residency and filing requirements as all other individuals who are not members of the armed forces. Spouses file a Virginia Resident Form 760, married filing separately, reporting their income only unless they moved in or out of Virginia during the year - a part year return should be filed in this instance.
Can the spouse take all of the dependents, itemized deductions and child care expenses when filing married filing separately?
No, they can only deduct a portion of the itemized deductions, child care expenses and exemptions based on their percentage of the combined income.
MILITARY QUESTIONS FOR YEAR 2009 AND THEREAFTER
On November 11, 2009, President Obama signed into law the Military Spouses Residency Relief Act. The Act is effective for tax year 2009 and thereafter. It does not affect taxes imposed or paid for the 2008 year and earlier.
Income Tax – Military
Under the Act, a spouse of a service member may be exempt from Virginia income tax on income from services performed in Virginia if (i) the service member is present in Virginia in compliance with military orders; (ii) the spouse is in Virginia solely to be with the service member; and (iii) the spouse maintains domicile in another state. Any refunds for tax year 2009 may be claimed on and after January 1, 2010.
Withholding Tax – Military
A spouse whose wages are exempt from Virginia income tax under the Act may claim an exemption from Virginia withholding tax. Form VA-4 Personal Exemption Worksheet has been revised to reflect this exemption and can be found on TAX's website at http://www.tax.virginia.gov. Spouses wishing to claim this exemption from income tax may file a revised VA-4 with their employer. Spouses claiming exemption from Virginia income tax should consider the impact on their income tax (and estimated income tax) liability in their domicile state.
PAYMENTS & ESTIMATED PAYMENT QUESTIONS
Can I send my check for my estimated tax payment without a voucher?
Yes, you can send your estimated tax payment without a voucher provided that your name and social security number are provided. We will be able to credit it to your account.
When are estimated payments due?
Estimated State Income Tax payments are due May 1, June 15, September 15, and January 15.
How can I determine the amount I need to pay for estimated taxes?
Complete the worksheet in Form 760ES to determine your estimated tax payments. Form 760ES also provides vouchers to be used when making estimated tax payments.
To whom should the tax payment check be made payable to?
Please make tax payment checks payable to the City Treasurer, Virginia Beach.
Is my pension from another state taxable by Virginia?
Any pension you receive while a Virginia resident is taxable by Virginia, even though it may have been received from another state. Federal legislation enacted January 1, 1996 prohibits any state from taxing pension payments made to a resident of another state. Therefore, even though your pension from another state is taxable in Virginia, it should not be taxed by the other state.
Is my federal or military pension taxable by Virginia?
If you are a Virginia resident, the taxable part of your pension reported on your federal return will also be taxed by Virginia.
How do I request Virginia withholding for my civil service annuity payments?
Call the Office of Personnel Management's toll-free Annuitant Express line at
(800) 409-6528 to request Virginia withholding from your annuity payments.
WITHHOLDING QUESTIONS
How do I change my withholdings?
Complete and file a Form VA-4 with your employer.
What filing status should I use on my Virginia return if I filed as Head of Household on my federal return?
Use Filing Status 1- Single. On your tax form mark the designated area showing you claimed "Federal Head of Household." Virginia does not have a Head of Household filing status but we use this information to confirm your allowable standard deduction, which is $3000 as a single filer.