{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-344.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-344.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-344.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-344.html"}],"law_id":66015,"edition_id":1,"section_id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","history":"Code 1950, \u00a7 58-151.067; 1971, Ex. Sess., c. 171; 1972, c. 827; 1976, c. 720; 1977, c. 244; 1978, c. 166; 1984, c. 675; 1991, cc. 346, 361, 362, 456; 1996, c. 401; 2005, c. 100.","full_text":"A\n\nIn accordance with procedures established by the Tax Commissioner, any individual or fiduciary may elect an extension of time within which to file the income tax return required under this chapter to the date six months after such due date, provided that the estimated tax due is paid in accordance with the provisions of subsection B.B\n\nAny taxpayer desiring an extension of time in accordance with the provisions of subsection A shall, on or before the original due date for the filing of such return, in accordance with procedures established by the Tax Commissioner pay the full amount properly estimated as the balance of the tax due for the taxable year after giving effect to any estimated tax payments under § 58.1-491 and any tax credit under § 58.1-499. If any amount of the balance of the tax due is underestimated, interest at the rate prescribed in § 58.1-15 will be assessed on such amount from the original due date for filing of the income tax return to the date of payment. In addition to interest, if the underestimation of the balance of tax due exceeds 10 percent of the actual tax liability, there shall be added to the tax as a penalty an amount equal to two percent per month for each month or fraction thereof from the original due date for the filing of the income tax return to the date of payment.C\n\nIf the return is not filed, or the full amount of the tax due is not paid, on or before the extended due date elected under subsection A, the penalty imposed by § 58.1-347 shall apply as if no extension had been granted.D\n\nAn extension of time for filing returns of income is hereby granted to and including the first day of the seventh month following the close of the taxable year in the case of United States citizens residing or traveling outside the United States and Puerto Rico, including persons in the military or naval service on duty outside the United States and Puerto Rico.\n\t\t\tIn all such cases a statement must be attached to the return certifying that the taxpayer is the person for whom the return is made and that the taxpayer was outside the United States or Puerto Rico on the due date of the return.E\n\nNotwithstanding any other provisions of law, any taxpayer who qualifies for an automatic extension under subsection D of this section, and who expects to qualify for foreign income exclusion may, on or before the expiration of the first day of the seventh month, apply for an additional extension of time for filing returns of income for a period of 30 days after the date such taxpayer reasonably expects to qualify for such exclusion. Such extension may not be granted unless a similar request for extension has been made for filing the federal return. An approved copy of the federal extension must be attached to the return when filed.F\n\n1. Notwithstanding any other provision of this section, the date for filing income tax returns and paying the tax due for the taxable year beginning on or after January 1, 1990, and before January 1, 1991, for members of the reserve components of the armed forces, as defined in 10 U.S.C. \u00a7 261, as amended, who on the original due date of such return were on active duty status, is hereby extended for a period of one year from the original due date of the return.2\n\nHowever, in the case of an individual who qualifies for a period of postponement under § 7508 of the Internal Revenue Code or an act of Congress relating to and defining “Desert Shield service” for purposes of the federal income tax, the deadline for filing income tax returns and paying the tax due shall be the date 15 days after the date on which the federal period of postponement terminates, if such date is greater than one year from the original due date of the return.3\n\nIn all cases, an individual qualifying for an extension under either subdivision 1 or 2 of this subsection shall attach a statement to the return containing such information as may be prescribed by the Tax Commissioner.G\n\n1. Notwithstanding any other provision of this section, the date for filing income tax returns and paying the tax due for the taxable years beginning on or after January 1, 1995, and before January 1, 1997, for members of the Armed Forces of the United States, who on the original due date of such return were on active duty status serving in any part of the former Yugoslavia, including the air space above such location or any waters subject to related naval operations in support of Operation JOINT ENDEAVOR as part of the NATO Peace Keeping Force, is hereby extended for a period of one year from the original due date of the return.2\n\nHowever, in the case of an individual who qualifies for a period of postponement under § 7508 of the Internal Revenue Code for purposes of the federal income tax, the deadline for filing income tax returns and paying the tax due shall be the date 15 days after the date on which the federal period of postponement terminates, if such date is greater than one year from the original due date of the return.3\n\nIn all cases, an individual qualifying for an extension under either subdivision 1 or 2 of this subsection shall attach a statement to the return containing such information as may be prescribed by the Tax Commissioner.H\n\nAny individual who receives an extension for filing an individual income tax return for taxable year 1990 pursuant to subsection F or for taxable year 1995 pursuant to subsection G of this section shall be paid interest on any overpayment of individual income tax for taxable year 1990 or 1995, respectively, beginning from the date the return was originally required to be filed prior to the extension.","order_by":null,"text":{"0":{"id":239870,"text":"In accordance with procedures established by the Tax Commissioner, any individual or fiduciary may elect an extension of time within which to file the income tax return required under this chapter to the date six months after such due date, provided that the estimated tax due is paid in accordance with the provisions of subsection B.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":239871,"text":"Any taxpayer desiring an extension of time in accordance with the provisions of subsection A shall, on or before the original due date for the filing of such return, in accordance with procedures established by the Tax Commissioner pay the full amount properly estimated as the balance of the tax due for the taxable year after giving effect to any estimated tax payments under § 58.1-491 and any tax credit under § 58.1-499. If any amount of the balance of the tax due is underestimated, interest at the rate prescribed in § 58.1-15 will be assessed on such amount from the original due date for filing of the income tax return to the date of payment. In addition to interest, if the underestimation of the balance of tax due exceeds 10 percent of the actual tax liability, there shall be added to the tax as a penalty an amount equal to two percent per month for each month or fraction thereof from the original due date for the filing of the income tax return to the date of payment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":239872,"text":"If the return is not filed, or the full amount of the tax due is not paid, on or before the extended due date elected under subsection A, the penalty imposed by § 58.1-347 shall apply as if no extension had been granted.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":239873,"text":"An extension of time for filing returns of income is hereby granted to and including the first day of the seventh month following the close of the taxable year in the case of United States citizens residing or traveling outside the United States and Puerto Rico, including persons in the military or naval service on duty outside the United States and Puerto Rico.\n\t\t\tIn all such cases a statement must be attached to the return certifying that the taxpayer is the person for whom the return is made and that the taxpayer was outside the United States or Puerto Rico on the due date of the return.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":239874,"text":"Notwithstanding any other provisions of law, any taxpayer who qualifies for an automatic extension under subsection D of this section, and who expects to qualify for foreign income exclusion may, on or before the expiration of the first day of the seventh month, apply for an additional extension of time for filing returns of income for a period of 30 days after the date such taxpayer reasonably expects to qualify for such exclusion. Such extension may not be granted unless a similar request for extension has been made for filing the federal return. An approved copy of the federal extension must be attached to the return when filed.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":239875,"text":"1. Notwithstanding any other provision of this section, the date for filing income tax returns and paying the tax due for the taxable year beginning on or after January 1, 1990, and before January 1, 1991, for members of the reserve components of the armed forces, as defined in 10 U.S.C. \u00a7 261, as amended, who on the original due date of such return were on active duty status, is hereby extended for a period of one year from the original due date of the return.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F2"},"6":{"id":239876,"text":"However, in the case of an individual who qualifies for a period of postponement under § 7508 of the Internal Revenue Code or an act of Congress relating to and defining “Desert Shield service” for purposes of the federal income tax, the deadline for filing income tax returns and paying the tax due shall be the date 15 days after the date on which the federal period of postponement terminates, if such date is greater than one year from the original due date of the return.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F","next_prefix":"F3"},"7":{"id":239877,"text":"In all cases, an individual qualifying for an extension under either subdivision 1 or 2 of this subsection shall attach a statement to the return containing such information as may be prescribed by the Tax Commissioner.","type":"section","prefixes":["F","3"],"prefix":"3","entire_prefix":"F3","prefix_anchor":"F3","level":2,"prior_prefix":"F2","next_prefix":"G"},"8":{"id":239878,"text":"1. Notwithstanding any other provision of this section, the date for filing income tax returns and paying the tax due for the taxable years beginning on or after January 1, 1995, and before January 1, 1997, for members of the Armed Forces of the United States, who on the original due date of such return were on active duty status serving in any part of the former Yugoslavia, including the air space above such location or any waters subject to related naval operations in support of Operation JOINT ENDEAVOR as part of the NATO Peace Keeping Force, is hereby extended for a period of one year from the original due date of the return.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F3","next_prefix":"G2"},"9":{"id":239879,"text":"However, in the case of an individual who qualifies for a period of postponement under § 7508 of the Internal Revenue Code for purposes of the federal income tax, the deadline for filing income tax returns and paying the tax due shall be the date 15 days after the date on which the federal period of postponement terminates, if such date is greater than one year from the original due date of the return.","type":"section","prefixes":["G","2"],"prefix":"2","entire_prefix":"G2","prefix_anchor":"G2","level":2,"prior_prefix":"G","next_prefix":"G3"},"10":{"id":239880,"text":"In all cases, an individual qualifying for an extension under either subdivision 1 or 2 of this subsection shall attach a statement to the return containing such information as may be prescribed by the Tax Commissioner.","type":"section","prefixes":["G","3"],"prefix":"3","entire_prefix":"G3","prefix_anchor":"G3","level":2,"prior_prefix":"G2","next_prefix":"H"},"11":{"id":239881,"text":"Any individual who receives an extension for filing an individual income tax return for taxable year 1990 pursuant to subsection F or for taxable year 1995 pursuant to subsection G of this section shall be paid interest on any overpayment of individual income tax for taxable year 1990 or 1995, respectively, beginning from the date the return was originally required to be filed prior to the extension.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G3"}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","metadata":false},{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},{"id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","metadata":false},{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},{"id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","metadata":false},{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},{"id":76366,"structure_id":14178,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":83671,"structure_id":14178,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":78857,"structure_id":14178,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":false},{"id":66119,"structure_id":14178,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":84849,"structure_id":14178,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":84920,"structure_id":14178,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":55352,"structure_id":14178,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":67265,"structure_id":14178,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":false},{"id":70052,"structure_id":14178,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":60485,"structure_id":14178,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":64676,"structure_id":14178,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":false},{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},{"id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; 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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 827; in 1976, chapter 720; in 1977, chapter 244; in 1978, chapter 166; in 1984, chapter 675; in 1991, chapters 346, 361, 362, and 456; in 1996, chapter 401<\/a>; in 2005, chapter 100<\/a>.<\/p>","references":[{"id":61501,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","order_by":null,"url":"\/58.1-344.1\/"},{"id":56515,"section_number":"58.1-383","catch_line":"Extension of time for filing returns","order_by":null,"url":"\/58.1-383\/"},{"id":58343,"section_number":"58.1-491.1","catch_line":"Payments estimated by certain members of the armed services","order_by":null,"url":"\/58.1-491.1\/"},{"id":85661,"section_number":"58.1-905","catch_line":"Filing returns; payment of tax due thereon","order_by":null,"url":"\/58.1-905\/"}],"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"},{"id":83478,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","order_by":null,"url":"\/58.1-347\/"},{"id":68632,"section_number":"58.1-491","catch_line":"Payments of estimated tax","order_by":null,"url":"\/58.1-491\/"},{"id":75795,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","order_by":null,"url":"\/58.1-499\/"}],"permalink":{"id":254285,"object_type":"law","relational_id":66015,"identifier":"58.1-344","token":"58.1\/I\/3\/4\/58.1-344","url":"\/58.1-344\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","dublin_core":{"Title":"Extension of time for filing returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-344","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In accordance with procedures established by the Tax Commissioner<\/span>, any individual<\/span> or fiduciary may elect an extension of time within which to file the income tax return required under this chapter to the date six months after such due date, provided that the estimated tax due is paid in accordance with the provisions of subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any taxpayer<\/span> desiring an extension of time in accordance with the provisions of subsection A shall, on or before the original due date for the filing of such return, in accordance with procedures established by the Tax Commissioner<\/span> pay the full amount properly estimated as the balance of the tax due for the taxable year after giving effect to any estimated tax payments under § 58.1-491<\/a> and any tax credit under § 58.1-499<\/a>. If any amount of the balance of the tax due is underestimated, interest at the rate prescribed in § 58.1-15<\/a> will be assessed on such amount from the original due date for filing of the income tax return to the date of payment. In addition to interest, if the underestimation of the balance of tax due exceeds 10 percent of the actual tax liability, there shall be added to the tax as a penalty<\/span> an amount equal to two percent per month for each month or fraction thereof from the original due date for the filing of the income tax return to the date of payment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the return is not filed, or the full amount of the tax due is not paid, on or before the extended due date elected under subsection A, the penalty<\/span> imposed by § 58.1-347<\/a> shall apply as if no extension had been granted. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> An extension of time for filing returns of income is hereby granted to and including the first day of the seventh month following the close of the taxable year in the case of United States citizens residing or traveling outside the United States and Puerto Rico, including persons in the military or naval service on duty outside the United States and Puerto Rico.\n\t\t\tIn all such cases a statement must be attached to the return certifying that the taxpayer<\/span> is the person for whom the return is made and that the taxpayer<\/span> was outside the United States or Puerto Rico on the due date of the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding any other provisions of law<\/span>, any taxpayer<\/span> who qualifies for an automatic extension under subsection D of this section, and who expects to qualify for foreign income exclusion may, on or before the expiration of the first day of the seventh month, apply for an additional extension of time for filing returns of income for a period of 30 days after the date such taxpayer<\/span> reasonably expects to qualify for such exclusion. Such extension may not be granted unless a similar request for extension has been made for filing the federal return. An approved copy of the federal extension must be attached to the return when filed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 1. Notwithstanding any other provision of this section, the date for filing income tax returns and paying the tax due for the taxable year beginning on or after January 1, 1990, and before January 1, 1991, for members of the reserve components of the armed forces, as defined in 10 U.S.C. \u00a7 261, as amended, who on the original due date of such return were on active duty status, is hereby extended for a period of one year from the original due date of the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> However, in the case of an individual<\/span> who qualifies for a period of postponement under § 7508 of the Internal Revenue Code or an act of Congress relating to and defining “Desert Shield service” for purposes of the federal income tax, the deadline for filing income tax returns and paying the tax due shall be the date 15 days after the date on which the federal period of postponement terminates, if such date is greater than one year from the original due date of the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> In all cases, an individual<\/span> qualifying for an extension under either subdivision 1 or 2 of this subsection shall attach a statement to the return containing such information as may be prescribed by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> 1. Notwithstanding any other provision of this section, the date for filing income tax returns and paying the tax due for the taxable years beginning on or after January 1, 1995, and before January 1, 1997, for members of the Armed Forces of the United States, who on the original due date of such return were on active duty status serving in any part of the former Yugoslavia, including the air space above such location or any waters subject to related naval operations in support of Operation JOINT ENDEAVOR as part of the NATO Peace Keeping Force, is hereby extended for a period of one year from the original due date of the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> However, in the case of an individual<\/span> who qualifies for a period of postponement under § 7508 of the Internal Revenue Code for purposes of the federal income tax, the deadline for filing income tax returns and paying the tax due shall be the date 15 days after the date on which the federal period of postponement terminates, if such date is greater than one year from the original due date of the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> In all cases, an individual<\/span> qualifying for an extension under either subdivision 1 or 2 of this subsection shall attach a statement to the return containing such information as may be prescribed by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> Any individual<\/span> who receives an extension for filing an individual<\/span> income tax return for taxable year 1990 pursuant to subsection F or for taxable year 1995 pursuant to subsection G of this section shall be paid interest on any overpayment of individual<\/span> income tax for taxable year 1990 or 1995, respectively, beginning from the date the return was originally required to be filed prior to the extension. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXTENSION OF TIME FOR FILING RETURNS (\u00a7 58.1-344)\n\nA. In accordance with procedures established by the Tax Commissioner, any\nindividual or fiduciary may elect an extension of time within which to file the\nincome tax return required under this chapter to the date six months after such\ndue date, provided that the estimated tax due is paid in accordance with the\nprovisions of subsection B.\n\nB. Any taxpayer desiring an extension of time in accordance with the provisions\nof subsection A shall, on or before the original due date for the filing of such\nreturn, in accordance with procedures established by the Tax Commissioner pay\nthe full amount properly estimated as the balance of the tax due for the taxable\nyear after giving effect to any estimated tax payments under § 58.1-491 and\nany tax credit under § 58.1-499. If any amount of the balance of the tax\ndue is underestimated, interest at the rate prescribed in § 58.1-15 will be\nassessed on such amount from the original due date for filing of the income tax\nreturn to the date of payment. In addition to interest, if the underestimation\nof the balance of tax due exceeds 10 percent of the actual tax liability, there\nshall be added to the tax as a penalty an amount equal to two percent per month\nfor each month or fraction thereof from the original due date for the filing of\nthe income tax return to the date of payment.\n\nC. If the return is not filed, or the full amount of the tax due is not paid, on\nor before the extended due date elected under subsection A, the penalty imposed\nby § 58.1-347 shall apply as if no extension had been granted.\n\nD. An extension of time for filing returns of income is hereby granted to and\nincluding the first day of the seventh month following the close of the taxable\nyear in the case of United States citizens residing or traveling outside the\nUnited States and Puerto Rico, including persons in the military or naval\nservice on duty outside the United States and Puerto Rico.\n\t\t\tIn all such cases a statement must be attached to the return certifying that\nthe taxpayer is the person for whom the return is made and that the taxpayer was\noutside the United States or Puerto Rico on the due date of the return.\n\nE. Notwithstanding any other provisions of law, any taxpayer who qualifies for\nan automatic extension under subsection D of this section, and who expects to\nqualify for foreign income exclusion may, on or before the expiration of the\nfirst day of the seventh month, apply for an additional extension of time for\nfiling returns of income for a period of 30 days after the date such taxpayer\nreasonably expects to qualify for such exclusion. Such extension may not be\ngranted unless a similar request for extension has been made for filing the\nfederal return. An approved copy of the federal extension must be attached to\nthe return when filed.\n\nF. 1. Notwithstanding any other provision of this section, the date for filing\nincome tax returns and paying the tax due for the taxable year beginning on or\nafter January 1, 1990, and before January 1, 1991, for members of the reserve\ncomponents of the armed forces, as defined in 10 U.S.C. \u00a7 261, as amended, who\non the original due date of such return were on active duty status, is hereby\nextended for a period of one year from the original due date of the return.\n\n 2. However, in the case of an individual who qualifies for a period of\n postponement under § 7508 of the Internal Revenue Code or an act of\n Congress relating to and defining “Desert Shield service” for\n purposes of the federal income tax, the deadline for filing income tax returns\n and paying the tax due shall be the date 15 days after the date on which the\n federal period of postponement terminates, if such date is greater than one\n year from the original due date of the return.\n\n 3. In all cases, an individual qualifying for an extension under either\n subdivision 1 or 2 of this subsection shall attach a statement to the return\n containing such information as may be prescribed by the Tax Commissioner.\n\nG. 1. Notwithstanding any other provision of this section, the date for filing\nincome tax returns and paying the tax due for the taxable years beginning on or\nafter January 1, 1995, and before January 1, 1997, for members of the Armed\nForces of the United States, who on the original due date of such return were on\nactive duty status serving in any part of the former Yugoslavia, including the\nair space above such location or any waters subject to related naval operations\nin support of Operation JOINT ENDEAVOR as part of the NATO Peace Keeping Force,\nis hereby extended for a period of one year from the original due date of the\nreturn.\n\n 2. However, in the case of an individual who qualifies for a period of\n postponement under § 7508 of the Internal Revenue Code for purposes of\n the federal income tax, the deadline for filing income tax returns and paying\n the tax due shall be the date 15 days after the date on which the federal\n period of postponement terminates, if such date is greater than one year from\n the original due date of the return.\n\n 3. In all cases, an individual qualifying for an extension under either\n subdivision 1 or 2 of this subsection shall attach a statement to the return\n containing such information as may be prescribed by the Tax Commissioner.\n\nH. Any individual who receives an extension for filing an individual income tax\nreturn for taxable year 1990 pursuant to subsection F or for taxable year 1995\npursuant to subsection G of this section shall be paid interest on any\noverpayment of individual income tax for taxable year 1990 or 1995,\nrespectively, beginning from the date the return was originally required to be\nfiled prior to the extension.\n\nHISTORY: Code 1950, \u00a7 58-151.067; 1971, Ex. Sess., c. 171; 1972, c. 827; 1976,\nc. 720; 1977, c. 244; 1978, c. 166; 1984, c. 675; 1991, cc. 346, 361, 362, 456;\n1996, c. 401; 2005, c. 100.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}