{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-499.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-499.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-499.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-499.html"}],"law_id":75795,"edition_id":1,"section_id":75795,"structure_id":14845,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","history":"Code 1950, \u00a7 58-151.31; 1962, c. 612; 1966, c. 244; 1971, Ex. Sess., c. 171; 1977, c. 250; 1984, c. 675; 1997, c. 355; 2020, cc. 900, 1030.","full_text":"A\n\nIn the case of any overpayment of any tax, addition to tax, interest or penalties imposed on an individual income taxpayer by this chapter, whether by reason of excessive withholding, overestimating and overpaying estimated tax, error on the part of the taxpayer, or an erroneous assessment of tax, the Tax Commissioner shall order a refund of the amount of the overpayment to the taxpayer. The overpayment shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller.B\n\nIf a refund of an overpayment of individual income tax payments is made payable jointly to married individuals who receive a final divorce decree after filing a joint income tax return, separate income tax returns on a single form, an amendment thereto, or other claim resulting in the issuance of a refund, the Tax Commissioner shall order the reissuance of the refund in separate checks to each spouse if the unnegotiated joint refund check is returned to Department with a certification, in a form satisfactory to the Department, made by one spouse that the other spouse refuses to endorse the joint refund check or cannot be located. In making such certification, the spouse returning the check shall agree to indemnify the Commonwealth for any amounts that the Commonwealth may be required to pay to the other spouse with respect to such refund. A certified copy of the final divorce decree, including any agreement with respect to the division of property between the spouses, shall be provided with the certification. If the final divorce decree addresses the apportionment or ownership of the refunded amount, the refund shall be apportioned and separate payments ordered as provided therein. If the final divorce decree does not address the apportionment or ownership of the refunded amount, the amount of the refund shall be divided equally between the spouses. The reissuance of refund payments pursuant to this subsection shall not affect the joint and several liability of the spouses for tax liabilities for the period for which the return or returns were filed.C\n\nWhenever the annual income tax return of an individual income taxpayer indicates in the place provided thereon that the taxpayer has overpaid his tax for the taxable year by reason of excessive withholding or overestimating and overpaying estimated tax, or both, the amount of the overpayment as shown on his return, subject to correction for error, may be credited against the estimated income tax for the ensuing year at the taxpayer’s election and according to regulations prescribed by the Department and such overpayments by either spouse on a separate return may be credited to the tax for the ensuing year of either of them or may be credited to their joint tax at the election of the person to whom the overpayment is payable; or otherwise such amount shall be refunded to him as soon as practicable. Interest on such refund shall be allowed and computed in accordance with § 58.1-1833. The making of any refund shall not absolve any taxpayer of any income tax liability which may in fact exist and the Tax Commissioner may make an assessment for any deficiency in the manner provided by law.D\n\nNo refund under this section, however, shall be made for any overpayment of less than $1 except on special written application of the taxpayer, nor shall any refund of any amount under this section be made, whether on discovery by the Department or on written application of the taxpayer, if such discovery is not made or such written application is not received within three years from the last day prescribed by law for the timely filing of the return, or within one year from the final determination date, as defined in § 58.1-311.2, for any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, whichever is later.E\n\nNotwithstanding the provisions of the Setoff Debt Collection Act (§ 58.1-520 et seq.), whenever any taxpayer is entitled to a refund under this section, or under § 58.1-309 or §§ 58.1-1821 through 58.1-1830 and such taxpayer owes the Commonwealth a past due income tax, or balance thereof, for any year, the amount of such refund may be credited on such past due income tax or balance, to the extent indicated.","order_by":null,"text":{"0":{"id":272163,"text":"In the case of any overpayment of any tax, addition to tax, interest or penalties imposed on an individual income taxpayer by this chapter, whether by reason of excessive withholding, overestimating and overpaying estimated tax, error on the part of the taxpayer, or an erroneous assessment of tax, the Tax Commissioner shall order a refund of the amount of the overpayment to the taxpayer. The overpayment shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":272164,"text":"If a refund of an overpayment of individual income tax payments is made payable jointly to married individuals who receive a final divorce decree after filing a joint income tax return, separate income tax returns on a single form, an amendment thereto, or other claim resulting in the issuance of a refund, the Tax Commissioner shall order the reissuance of the refund in separate checks to each spouse if the unnegotiated joint refund check is returned to Department with a certification, in a form satisfactory to the Department, made by one spouse that the other spouse refuses to endorse the joint refund check or cannot be located. In making such certification, the spouse returning the check shall agree to indemnify the Commonwealth for any amounts that the Commonwealth may be required to pay to the other spouse with respect to such refund. A certified copy of the final divorce decree, including any agreement with respect to the division of property between the spouses, shall be provided with the certification. If the final divorce decree addresses the apportionment or ownership of the refunded amount, the refund shall be apportioned and separate payments ordered as provided therein. If the final divorce decree does not address the apportionment or ownership of the refunded amount, the amount of the refund shall be divided equally between the spouses. The reissuance of refund payments pursuant to this subsection shall not affect the joint and several liability of the spouses for tax liabilities for the period for which the return or returns were filed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":272165,"text":"Whenever the annual income tax return of an individual income taxpayer indicates in the place provided thereon that the taxpayer has overpaid his tax for the taxable year by reason of excessive withholding or overestimating and overpaying estimated tax, or both, the amount of the overpayment as shown on his return, subject to correction for error, may be credited against the estimated income tax for the ensuing year at the taxpayer’s election and according to regulations prescribed by the Department and such overpayments by either spouse on a separate return may be credited to the tax for the ensuing year of either of them or may be credited to their joint tax at the election of the person to whom the overpayment is payable; or otherwise such amount shall be refunded to him as soon as practicable. Interest on such refund shall be allowed and computed in accordance with § 58.1-1833. The making of any refund shall not absolve any taxpayer of any income tax liability which may in fact exist and the Tax Commissioner may make an assessment for any deficiency in the manner provided by law.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":272166,"text":"No refund under this section, however, shall be made for any overpayment of less than $1 except on special written application of the taxpayer, nor shall any refund of any amount under this section be made, whether on discovery by the Department or on written application of the taxpayer, if such discovery is not made or such written application is not received within three years from the last day prescribed by law for the timely filing of the return, or within one year from the final determination date, as defined in § 58.1-311.2, for any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, whichever is later.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":272167,"text":"Notwithstanding the provisions of the Setoff Debt Collection Act (§ 58.1-520 et seq.), whenever any taxpayer is entitled to a refund under this section, or under § 58.1-309 or §§ 58.1-1821 through 58.1-1830 and such taxpayer owes the Commonwealth a past due income tax, or balance thereof, for any year, the amount of such refund may be credited on such past due income tax or balance, to the extent indicated.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":14845,"edition_id":1,"name":"Estimated Tax","identifier":"19","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:50:21","date_modified":"2026-06-26 03:50:21","permalink":{"id":253925,"object_type":"structure","relational_id":14845,"identifier":"19","token":"58.1\/I\/3\/19","url":"\/58.1\/I\/3\/19\/","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":58457,"structure_id":14845,"section_number":"58.1-490","catch_line":"Declarations of estimated tax","url":"\/58.1-490\/","token":"58.1\/I\/3\/19\/58.1-490","metadata":false},{"id":68632,"structure_id":14845,"section_number":"58.1-491","catch_line":"Payments of estimated tax","url":"\/58.1-491\/","token":"58.1\/I\/3\/19\/58.1-491","metadata":false},{"id":58343,"structure_id":14845,"section_number":"58.1-491.1","catch_line":"Payments estimated by certain members of the armed services","url":"\/58.1-491.1\/","token":"58.1\/I\/3\/19\/58.1-491.1","metadata":false},{"id":58433,"structure_id":14845,"section_number":"58.1-492","catch_line":"Failure by individual, trust or estate to pay estimated tax","url":"\/58.1-492\/","token":"58.1\/I\/3\/19\/58.1-492","metadata":false},{"id":78772,"structure_id":14845,"section_number":"58.1-493","catch_line":"Declarations of estimated tax to be filed with commissioner of revenue of county or city","url":"\/58.1-493\/","token":"58.1\/I\/3\/19\/58.1-493","metadata":false},{"id":78804,"structure_id":14845,"section_number":"58.1-494","catch_line":"Sheets or forms for recording declarations of estimated tax; recording","url":"\/58.1-494\/","token":"58.1\/I\/3\/19\/58.1-494","metadata":false},{"id":56752,"structure_id":14845,"section_number":"58.1-495","catch_line":"Payment of estimated tax; notice of installment due; information to be transmitted to Department","url":"\/58.1-495\/","token":"58.1\/I\/3\/19\/58.1-495","metadata":false},{"id":66967,"structure_id":14845,"section_number":"58.1-496","catch_line":"Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor","url":"\/58.1-496\/","token":"58.1\/I\/3\/19\/58.1-496","metadata":false},{"id":60641,"structure_id":14845,"section_number":"58.1-497","catch_line":"Section 58.1-306 applicable to declaration of estimated tax","url":"\/58.1-497\/","token":"58.1\/I\/3\/19\/58.1-497","metadata":false},{"id":83340,"structure_id":14845,"section_number":"58.1-498","catch_line":"Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report","url":"\/58.1-498\/","token":"58.1\/I\/3\/19\/58.1-498","metadata":false},{"id":75795,"structure_id":14845,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","url":"\/58.1-499\/","token":"58.1\/I\/3\/19\/58.1-499","metadata":false}],"previous_section":{"id":83340,"structure_id":14845,"section_number":"58.1-498","catch_line":"Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report","url":"\/58.1-498\/","token":"58.1\/I\/3\/19\/58.1-498","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-499\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1962, chapter 612; in 1966, chapter 244; in 1977, chapter 250; in 1984, chapter 675; in 1997, chapter 355<\/a>; in 2020, chapters 900<\/a> and 1030<\/a>.<\/p>","references":[{"id":66015,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","order_by":null,"url":"\/58.1-344\/"},{"id":57652,"section_number":"58.1-453","catch_line":"Extension of time for filing returns by corporations","order_by":null,"url":"\/58.1-453\/"}],"refers_to":[{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":84382,"section_number":"58.1-1830","catch_line":"Effect of order","order_by":null,"url":"\/58.1-1830\/"},{"id":83093,"section_number":"58.1-1833","catch_line":"Interest on overpayments or improper collection","order_by":null,"url":"\/58.1-1833\/"},{"id":87093,"section_number":"58.1-309","catch_line":"Refund of overpayment","order_by":null,"url":"\/58.1-309\/"},{"id":59617,"section_number":"58.1-311.2","catch_line":"Final determination date","order_by":null,"url":"\/58.1-311.2\/"},{"id":57268,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","order_by":null,"url":"\/58.1-520\/"}],"permalink":{"id":253967,"object_type":"law","relational_id":75795,"identifier":"58.1-499","token":"58.1\/I\/3\/19\/58.1-499","url":"\/58.1-499\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-499\/","token":"58.1\/I\/3\/19\/58.1-499","dublin_core":{"Title":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-499","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In the case of any overpayment of any tax, addition to tax, interest or penalties imposed on an individual<\/span> income taxpayer<\/span> by this chapter, whether by reason of excessive withholding, overestimating and overpaying estimated tax, error on the part of the taxpayer<\/span>, or an erroneous assessment of tax, the Tax Commissioner<\/span> shall order<\/span> a refund of the amount of the overpayment to the taxpayer<\/span>. The overpayment shall be refunded out of the state treasury on the order<\/span> of the Tax Commissioner<\/span> upon the Comptroller. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If a refund of an overpayment of individual<\/span> income tax payments is made payable jointly to married individuals<\/span> who receive a final divorce decree<\/span> after filing a joint income tax return, separate income tax returns on a single form, an amendment thereto, or other claim resulting in the issuance of a refund, the Tax Commissioner<\/span> shall order<\/span> the reissuance of the refund in separate checks to each spouse if the unnegotiated joint refund check is returned to Department<\/span> with a certification, in a form satisfactory to the Department<\/span>, made by one spouse that the other spouse refuses to endorse the joint refund check or cannot be located. In making such certification, the spouse returning the check shall agree to indemnify the Commonwealth for any amounts that the Commonwealth may be required to pay to the other spouse with respect to such refund. A certified copy of the final divorce decree<\/span>, including any agreement with respect to the division of property between the spouses, shall be provided with the certification. If the final divorce decree<\/span> addresses the apportionment or ownership of the refunded amount, the refund shall be apportioned and separate payments ordered as provided therein. If the final divorce decree<\/span> does not address the apportionment or ownership of the refunded amount, the amount of the refund shall be divided equally between the spouses. The reissuance of refund payments pursuant to this subsection shall not affect the joint and several liability of the spouses for tax liabilities for the period for which the return or returns were filed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Whenever the annual income tax return of an individual<\/span> income taxpayer<\/span> indicates in the place provided thereon that the taxpayer<\/span> has overpaid his tax for the taxable year by reason of excessive withholding or overestimating and overpaying estimated tax, or both, the amount of the overpayment as shown on his return, subject to correction for error, may be credited against the estimated income tax for the ensuing year at the taxpayer<\/span>’s election and according to regulations prescribed by the Department<\/span> and such overpayments by either spouse on a separate return may be credited to the tax for the ensuing year of either of them or may be credited to their joint tax at the election of the person to whom the overpayment is payable; or otherwise such amount shall be refunded to him as soon as practicable. Interest on such refund shall be allowed and computed in accordance with § 58.1-1833<\/a>. The making of any refund shall not absolve any taxpayer<\/span> of any income tax liability which may in fact<\/span> exist and the Tax Commissioner<\/span> may make an assessment for any deficiency in the manner provided by law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> No refund under this section, however, shall be made for any overpayment of less than $1 except on special written application of the taxpayer<\/span>, nor shall any refund of any amount under this section be made, whether on discovery<\/span> by the Department<\/span> or on written application of the taxpayer<\/span>, if such discovery<\/span> is not made or such written application is not received within three years from the last day prescribed by law<\/span> for the timely filing of the return, or within one year from the final determination date, as defined in § 58.1-311.2<\/a>, for any change or correction in the liability of the taxpayer<\/span> for any federal tax upon which the state tax is based, whichever is later. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding the provisions of the Setoff Debt Collection Act (§ 58.1-520<\/a> et seq.), whenever any taxpayer<\/span> is entitled to a refund under this section, or under § 58.1-309<\/a> or §§ 58.1-1821<\/a> through 58.1-1830<\/a> and such taxpayer<\/span> owes the Commonwealth a past due income tax, or balance thereof, for any year, the amount of such refund may be credited on such past due income tax or balance, to the extent indicated. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUNDS TO INDIVIDUAL TAXPAYERS; CREDITING OVERPAYMENT AGAINST ESTIMATED TAX FOR\nENSUING YEAR (\u00a7 58.1-499)\n\nA. In the case of any overpayment of any tax, addition to tax, interest or\npenalties imposed on an individual income taxpayer by this chapter, whether by\nreason of excessive withholding, overestimating and overpaying estimated tax,\nerror on the part of the taxpayer, or an erroneous assessment of tax, the Tax\nCommissioner shall order a refund of the amount of the overpayment to the\ntaxpayer. The overpayment shall be refunded out of the state treasury on the\norder of the Tax Commissioner upon the Comptroller.\n\nB. If a refund of an overpayment of individual income tax payments is made\npayable jointly to married individuals who receive a final divorce decree after\nfiling a joint income tax return, separate income tax returns on a single form,\nan amendment thereto, or other claim resulting in the issuance of a refund, the\nTax Commissioner shall order the reissuance of the refund in separate checks to\neach spouse if the unnegotiated joint refund check is returned to Department\nwith a certification, in a form satisfactory to the Department, made by one\nspouse that the other spouse refuses to endorse the joint refund check or cannot\nbe located. In making such certification, the spouse returning the check shall\nagree to indemnify the Commonwealth for any amounts that the Commonwealth may be\nrequired to pay to the other spouse with respect to such refund. A certified\ncopy of the final divorce decree, including any agreement with respect to the\ndivision of property between the spouses, shall be provided with the\ncertification. If the final divorce decree addresses the apportionment or\nownership of the refunded amount, the refund shall be apportioned and separate\npayments ordered as provided therein. If the final divorce decree does not\naddress the apportionment or ownership of the refunded amount, the amount of the\nrefund shall be divided equally between the spouses. The reissuance of refund\npayments pursuant to this subsection shall not affect the joint and several\nliability of the spouses for tax liabilities for the period for which the return\nor returns were filed.\n\nC. Whenever the annual income tax return of an individual income taxpayer\nindicates in the place provided thereon that the taxpayer has overpaid his tax\nfor the taxable year by reason of excessive withholding or overestimating and\noverpaying estimated tax, or both, the amount of the overpayment as shown on his\nreturn, subject to correction for error, may be credited against the estimated\nincome tax for the ensuing year at the taxpayer’s election and according\nto regulations prescribed by the Department and such overpayments by either\nspouse on a separate return may be credited to the tax for the ensuing year of\neither of them or may be credited to their joint tax at the election of the\nperson to whom the overpayment is payable; or otherwise such amount shall be\nrefunded to him as soon as practicable. Interest on such refund shall be allowed\nand computed in accordance with § 58.1-1833. The making of any refund shall\nnot absolve any taxpayer of any income tax liability which may in fact exist and\nthe Tax Commissioner may make an assessment for any deficiency in the manner\nprovided by law.\n\nD. No refund under this section, however, shall be made for any overpayment of\nless than $1 except on special written application of the taxpayer, nor shall\nany refund of any amount under this section be made, whether on discovery by the\nDepartment or on written application of the taxpayer, if such discovery is not\nmade or such written application is not received within three years from the\nlast day prescribed by law for the timely filing of the return, or within one\nyear from the final determination date, as defined in § 58.1-311.2, for any\nchange or correction in the liability of the taxpayer for any federal tax upon\nwhich the state tax is based, whichever is later.\n\nE. Notwithstanding the provisions of the Setoff Debt Collection Act (§\n58.1-520 et seq.), whenever any taxpayer is entitled to a refund under this\nsection, or under § 58.1-309 or §§ 58.1-1821 through 58.1-1830\nand such taxpayer owes the Commonwealth a past due income tax, or balance\nthereof, for any year, the amount of such refund may be credited on such past\ndue income tax or balance, to the extent indicated.\n\nHISTORY: Code 1950, \u00a7 58-151.31; 1962, c. 612; 1966, c. 244; 1971, Ex. Sess.,\nc. 171; 1977, c. 250; 1984, c. 675; 1997, c. 355; 2020, cc. 900, 1030.","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}}