State Income Tax
State Tax Returns
Virginia Individual Income Tax returns must be filed annually on or before May 1. However, there is no penalty for refund returns filed after the due date. It is the responsibility of the Commissioner of the Revenue's Office to review and process individual state tax returns for York County residents. Each return is reviewed for completeness and accuracy. Taxpayers are notified of any errors or omissions and allowed to correct these errors before the returns are forwarded to the Virginia Department of Taxation, which may prevent having to file an amended return later.
The staff will complete Virginia Individual Income Tax Returns for York County residents who visit the office with a complete copy of their Federal Income Tax return. There is no charge and no appointment is necessary. If you need forms or assistance, you may call our office at 757-890-3381 or you may contact the Department of Taxation at 804-367-8031.
State Income Tax Filing Date Extension
The Virginia State Income Tax filing due date was extended to May 17, 2021 for tax year 2020 individual income tax returns. This extended date also applied to the payment. No additional penalty and interest was applied to an individual income tax return that was filed and any tax due amount paid in full by May 17, 2021.
If you filed your individual income tax return after May 17, 2021 and/or any tax due amount was not paid in full by that date, you may receive additional assessments for penalty and interest. For more information, please visit the Department of Taxation's "Missed the Filing Deadline?" web page by clicking here.
All other Virginia tax deadlines for payment, withholding and filing remained the same. Estimated vouchers and payment due dates for tax year 2021 remain unchanged, due by May 3, 2021, June 15, 2021, September 15, 2021 and January 15, 2022.
Avoiding Tax Preparation Scams & Identity Theft
The IRS has issued a warning regarding unethical tax return preparers, also know as ghost preparers. These ghost preparers prepare and print the return, but then tell the taxpayer to sign and mail it to the IRS. They will not complete the section that requires paid preparers to sign the return and include their 2019 Preparer Tax Identification Number (PTIN). Paid tax preparers are required to have a valid PTIN.
These ghost preparers are scammers seeking to make money quickly, and may hurt taxpayers simply looking to file an accurate tax return. Ghost preparers may:
- Promise a big refund
- Charge fees based on a percentage of the refund
- Require cash payments
- Not provide a receipt
- Erroneously qualify clients for tax credits by inventing income
- Boost refunds by claiming fake deductions
- Use their own bank account for direct deposit refunds instead of the taxpayer’s account
It is recommended that taxpayers review their returns carefully before signing, ask questions of items that are not clear, and if getting a direct deposit refund, ensure both the routing and bank account number are completed and correct.
The IRS also offers various resources to aid in choosing a tax preparer. To view these resources, please visit their Choosing a Tax Professional page, which includes information regarding the credentials and qualifications of tax preparers. They also offer the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, which can identify many preparers by their level of credential or qualification.
If you do feel that you have come across an abusive or unethical tax preparer, the IRS offers ways to report them. To report an abusive tax preparer, a Form 14157, Complaint: Tax Return Preparer, should be filed with the IRS. To report suspicion of a tax preparer filing or changing your return without consent, a Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, should be filed with the IRS.
Effective February 3, 2020, the IRS has also launched the Identity Theft Central website. This site was created as part of their efforts with the Security Summit, a partnership between the IRS, state tax agencies and the nation’s tax industry to improve education and protection against identity theft. Taxpayers, tax professionals and businesses may visit Identity Theft Central to find resources regarding identifying and protecting themselves from scams and reporting identity theft presented in a streamlined format.
For further information regarding tax scams, please visit the IRS Tax Scams/Consumer Alerts page.
Free Income Tax Return Preparation for Qualifying Taxpayers
Taxpayers with low- or moderate-income may qualify for free help filing their tax returns. There are more than 12,000 community-based sites with over 90,000 volunteers participating in the Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs. To determine if you would qualify for this assistance and find locations near you, please use the VITA/TCE Site Locator on the IRS.gov website or the IRS2Go mobile app.
Estimated Income Tax
FILING REQUIREMENTS - INDIVIDUALS
If your Virginia income tax liability, after subtracting income tax withheld and any allowable credits, is expected to be more than $150, then you must make estimated tax payments or have additional income tax withheld throughout the year from your wages or other income.
You must pay at least 90% of your tax liability during the year by having income tax withheld and/or making timely payments of estimated tax.
FARMERS, FISHERMAN and MERCHANT SEAMAN
If you file your 2021 income tax return on or before March 1, 2022, and pay the entire tax at that time, you are not required to file Form 760ES for 2021.
WHEN TO FILE
Make estimated payments online or file Form 760ES Payment Voucher 1 by May 1, 2021. Estimated income tax payments must be made in full on or before May 1, 2021, or in equal installments on or before May 1, 2021, June 15, 2021, September 15, 2021 and January 15, 2022. When the last day on which a return or tax is due falls on a Saturday, Sunday or legal holiday, it may be submitted on the next succeeding business day without penalty or interest.
WHERE TO FILE
eForms: File and pay your estimated tax online using the Department of Taxation's eForm. Simply complete the online version of the Form 760ES by entering the tax information as you would if you were completing a paper form. Payments are made electronically and you may schedule payments to be made on a future date. To file your estimated tax online, click here.
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. For 2021 estimated vouchers, click here.
If you need forms or assistance, you may call our office at 757-890-3381, contact the Department of Taxation at 804-367-8031, or go to the Department of Taxation website.