Virginia (VA)
May 1, 2026
November 1, 2026
✓ Automatic (No Form)
VA — VirginiaVirginia Personal Income Tax Extension — What You Need to Do
Virginia runs on its own calendar: the original filing deadline is May 1, not April 15, and Virginia automatically grants every taxpayer a 6-month extension to file — to November 1 — with no application required. It is not an extension to pay: at least 90% of your final tax liability must be paid by May 1, 2026 to avoid a penalty.
Virginia Extension Checklist — 2026
No form to file. Just make sure at least 90% of what you owe is paid by May 1.
May 1, 2026
Pay At Least 90% of VA Tax Due
Pay Online via Individual Online Account
individual.tax.virginia.gov
Free ACH bank payment — no login required if using the 760IP eForm instead.
Check with Form 760IP Virginia Department of Taxation
PO Box 1478
Richmond, VA 23218-1478
760IP is only a payment voucher, not an extension request — Virginia has no extension application.
November 1, 2026
File Federal + Virginia Return
File your federal return now and add your Virginia state return — Form 760 — in the same session. Virginia’s automatic extension covers this whole window with no separate filing needed to claim it.
Secure eFile · Step-by-step guidance · 24/7 support
Virginia Late Filing & Payment Penalties — What It Costs to Wait
Virginia’s extension penalty is mild while you’re within the automatic 6-month window — but it changes sharply if you file more than 6 months late.
| Charge Type | Rate | Cap | Trigger |
|---|---|---|---|
| Extension Penalty | 2% per month (or part-month) | 12% | Balance due exceeds 10% of total tax, filed within 6 months |
| Late-Filing Penalty | 6% per month (or part-month) | 30% | Return filed more than 6 months after May 1, 2026 |
| Interest | 9% per year (federal short-term rate + 2%, Q3 2026) | No cap | Accrues on any unpaid balance from May 1 |
Virginia State Extension Details
| Extension Type | Automatic — No Form Required |
| Original Deadline | May 1, 2026 (not April 15) |
| Extended Deadline | November 1, 2026 (not October 15) |
| Extension Period | 6 months, automatic for every filer |
| Extension Form | None — no application required. Form 760IP is only an optional payment voucher |
| Return Form | Form 760 |
| Payment Requirement | At least 90% of final tax liability paid by May 1, 2026 |
| Online Payment Portal | Individual Online Account |
| Extension Payment (760IP) Mailing Address | Virginia Department of Taxation, PO Box 1478, Richmond, VA 23218-1478 |
| Return Mailing Address (refund/zero due) | Virginia Department of Taxation, PO Box 1498, Richmond, VA 23218-1498 |
| Return Mailing Address (balance due) | Virginia Department of Taxation, PO Box 760, Richmond, VA 23218-0760 |
| State Agency | Virginia Department of Taxation (“Virginia Tax”) |
| Extension / Late-Filing Penalty & Interest | 2%/month extension penalty (cap 12%) if filed within 6 months; 6%/month late-filing penalty (cap 30%) if later; 9% annual interest |
Virginia Tax Extension — Frequently Asked Questions
Why is Virginia’s deadline May 1 instead of April 15?
Virginia sets its own filing deadline by state law, independent of the federal calendar. The original due date for calendar-year individual filers is May 1, and the automatic extended deadline is November 1 — both a half-month later than the federal/most-states pattern.
Do I need to file a Virginia extension form?
No. Virginia automatically grants every taxpayer a six-month filing extension with no application required. Form 760IP is only used if you want to mail a payment — it is not an extension request.
What is the 90% rule?
At least 90% of your final Virginia tax liability must be paid by May 1. If the balance due with your return exceeds 10% of your total liability, an extension penalty applies to the shortfall.
What happens if I file after November 1?
The automatic extension only covers the 6 months through November 1. File even one day later and the extension no longer applies — the much steeper late-filing penalty (6%/month, capped at 30%) takes over instead of the 2%/month extension penalty.
Which Virginia return form do I need?
Form 760, the Virginia Resident Income Tax Return, for full-year residents (separate forms exist for part-year and nonresident filers).
Does Virginia have a local income tax?
No. Virginia localities can levy property, meals, transient occupancy, and business license taxes, among others, but there is no local individual income tax layered on top of the state return.
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