Virginia State Income and Estimated Tax

  Virginia State Income Tax
and
Virginia Estimated Income Tax
     All individuals, estates and trusts with the following income must file a
 Virginia Income Tax Return:

WHO MUST FILE?

Filing requirements are based on residency status and income amounts.  Students and dependents follow the same guidelines.

Residents and part-year residents with income at or above the minimum threshold must file.  Nonresidents with income at or above the filing threshold must file if ANY  of their income is from Virginia sources.

The threshold amounts are:

Single and your Virginia adjusted gross income is less than .................$11,250
Married filing jointly and your combined Virginia  AGI is less than........$22,500
Married filing separately and your Virginia AGI is less than....................$11,250

• Individuals who earn less than the threshold amounts to file, but had withholding or made estimated payments, must file to receive a refund.
• Resident Trust and Fiduciary filing must be completed if you are required to file a federal return.
• Nonresident Trust and Fiduciary filing must be completed if you were required to file a federal return and there is income or gain derived from Virginia sources.

This office has all Virginia Individual & Fiduciary filing forms available for your use.  Failure to receive a form does not relieve you of your obligation to file before the deadline.  Should you need assistance, call or visit our office.  Please bring a copy of your Federal Return including all schedules.  The deadline for filing is May 1: however, if this date falls on a weekend or legal holiday, the deadline is the next business day.  Any payment due, must be attached to your return.

EXTENSIONS:  Virginia now grants all taxpayers an automatic six month extension of time to file. Calendar year filers have until November 1 to file.  An extension of time DOES NOT extend the amount of time you have to pay any balance due.  760IP needs to be filed with your payment.  If you are not going to have a balance due, DO NO FILE FORM 760IP.

Virginia Estimated Income Tax

At least 90% of your tax liability for the year must be paid throughout the year by withholding and/or installments of estimated tax. Declarations are provided for paying current state income tax in excess of the amount withheld from wages and other sources of income. This is required of individuals, estates, and trusts whose tax liability exceeds $150 with an exception for Farmers and Fisherman. If you filed an estimated tax form last year, a new one will be sent to you automatically. If you need to file for the first time, contact our office and request FORM 760ES or download at www.tax.virginia.gov (Call 540-772-2049 ext 112) or if you are not a Roanoke County resident you can call your local Commissioner of the Revenue's Office for assistance. 

SCHEDULE:

January 15          4th  Quarter Estimated due for 2008
May 1                   1st  Quarter Estimated due for 2009 
June 15                2nd Quarter Estimated due for 2009
September 15      3rd  Quarter Estimated due for 2009
January 15           4th Quarter Estimated due for 2009

Make checks payable to:                                         Please mail to:
Treasurer of Roanoke County                                   P O Box 21709
                                                                                  Roanoke, Virginia

For Further Information call
call (540) 772-2046 Ext. 112 or email at
dsalyer@roanokecountyva.gov 

Doris L. Salyer
Master Deputy Commissioner
Income Tax Coordinator
Federal Tax Information  

Tax Forms                         1-800-829-3676
General Assistance              1-800-829-1040
Refund Information              1-800-829-4477