Virginia state income tax returns are due April 15, 2025

Virginia follows the federal tax important date. Your state income tax return must reach the Virginia Department of Taxation by April 15, 2025, the same day your federal return is due. If April 15 falls on a weekend or holiday, the important date moves to the next business day — in 2025, April 15 is a Tuesday, so there is no extension of the date itself.

The important date applies whether you file by mail or electronically. If you file by mail, the postmark date is what counts, not the date the Virginia Department of Taxation receives it. Electronic filers should submit before midnight Eastern Time on April 15.

Virginia does not have a separate state important date. You cannot file your state return on a different date than your federal return, and you cannot request a state-only extension. Any extension you receive from the IRS for your federal return automatically extends your Virginia filing important date as well.

Key Takeaways

  • Virginia state income tax returns are due April 15, 2025, the same date as federal returns.
  • If you file by mail, the postmark date matters; if you file electronically, you must submit before midnight Eastern Time.
  • A federal extension from the IRS automatically extends your Virginia important date, but you must still pay any taxes owed by April 15.
  • Virginia has no separate state extension process — you request one extension that covers both state and federal returns.
  • Estimated tax payments for Virginia are due on the same schedule as federal estimated payments: April 15, June 16, September 15, and January 15 of the following year.

What happens if you miss the April 15 important date

Filing late without an extension triggers a penalty. Virginia charges a failure-to-file penalty of 5 percent of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25 percent. This penalty applies even if you overpaid through withholding and expect a refund — the state still assesses it for a late return.

If you owe taxes and do not pay by April 15, Virginia also charges a failure-to-pay penalty of 0.5 percent per month on the unpaid balance, plus interest. Interest accrues daily from the due date until you pay. The combination of penalties and interest can add significantly to what you owe.

If you cannot pay the full amount by April 15, you can still file your return on time and request a payment plan. Filing on time stops the failure-to-file penalty, though the failure-to-pay penalty and interest continue on the unpaid balance. Contact the Virginia Department of Taxation to arrange installment payments.

How to request an extension

To extend your filing important date, you must file Form 4868 with the IRS. This is the federal extension form, and it automatically extends your Virginia important date as well. You can file Form 4868 electronically through the IRS website, through tax software, or by mail.

An extension gives you until October 15, 2025, to file your return. However, the extension does not extend the payment important date. Any taxes you owe are still due April 15, 2025. If you do not pay by that date, penalties and interest begin accruing even though you have until October 15 to file.

To file Form 4868, you do not need to provide a reason. The IRS grants extensions automatically if you submit the form by the April 15 important date. You can file it as late as October 15 and still receive the extension, but filing early is safer in case of mail delays.

Estimated tax payments for 2025

If you are self-employed, have investment income, or do not have enough tax withheld from your paycheck, you may need to make quarterly estimated tax payments to Virginia. These payments are due on the same schedule as federal estimated payments.

The four due dates for 2025 are April 15, June 16, September 15, and January 15, 2026. Each payment covers one quarter of the year. You can pay online through the Virginia Department of Taxation website, by mail, or through an authorized payment processor.

If you underpay your estimated taxes, Virginia charges a penalty on the shortfall. The penalty is based on the federal underpayment rate plus 3 percent, calculated quarterly. You can reduce or eliminate the penalty if you can show the underpayment was due to circumstances beyond your control or if you had a reasonable cause for not paying.

Who must file a Virginia state return

You must file a Virginia return if you are a Virginia resident with income above the filing threshold, or if you are a nonresident with Virginia-source income. Virginia residents include anyone who lived in the state for more than six months during the tax year, or who maintained a permanent home there.

The filing threshold depends on your age and filing status. For 2024 tax year returns (filed in 2025), a single person under 65 must file if their gross income exceeds $12,950. The threshold is higher for married couples, heads of household, and people age 65 and older. Check the Virginia Department of Taxation website for the exact threshold that applies to your situation.

Even if your income is below the threshold, you may want to file if you had taxes withheld or are due a refund. Filing allows you to recover any overpayment.

Where to file and how to pay

You can file your Virginia return by mail or electronically. The mailing address is Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115. Mail your return so it arrives by April 15 or is postmarked by April 15.

Electronic filing is faster and more find. You can e-file through tax software, through a tax professional, or through the Virginia Department of Taxation website if you are filing a straightforward return. The state accepts most major tax software products.

To pay taxes owed, you can pay online through the Virginia Department of Taxation website, by mail with your return, or through an authorized payment processor. Online payment is processed when ready, and you receive a confirmation number. Payments made by mail should be sent with your return to the Richmond address above.

Special situations and important date

If you are a business owner or partner, your business return may have a different important date than your personal return. Virginia S-corporation returns are due March 15, 2025. Partnership returns are due March 15 as well. These important date do not extend automatically with a personal extension.

If you are a resident of another state but earned income in Virginia, you may need to file a Virginia nonresident return in addition to your home state return. The April 15 important date applies to nonresident returns as well. You may be able to claim a credit on your home state return for taxes paid to Virginia.

If you moved out of Virginia during 2024, you are a part-year resident. You must file a Virginia return for the months you lived in the state, and you may also need to file in your new state. Both returns are due April 15, 2025.

Frequently Asked Questions

What if I file my federal return late but my Virginia return on time?

Virginia does not allow separate filing dates. If you file your federal return late, you are considered late for Virginia purposes as well, even if you submitted your state return by April 15. File both returns together to avoid penalties on either one.

Can I file my Virginia return before my federal return?

Technically yes, but it is not practical. Most people use the same tax information for both returns, and the IRS processes federal returns first. If you file Virginia before federal and later discover an error on your federal return, you will need to amend your Virginia return as well. It is simpler to file both at the same time.

Do I need to file a Virginia return if I only have a small amount of income?

Only if your income exceeds the filing threshold for your age and filing status. If you are below the threshold, you are not required to file. However, if you had taxes withheld from your paycheck or are due a refund, filing allows you to recover that money.

What if I cannot pay my Virginia taxes by April 15?

File your return on time anyway. Filing on time stops the failure-to-file penalty. You will still owe the failure-to-pay penalty and interest on the unpaid balance, but the penalty is smaller if you file on time. Contact the Virginia Department of Taxation to set up a payment plan for the amount you owe.

Does Virginia recognize federal tax credits like the Earned Income Tax Credit?

Virginia has its own version of the Earned Income Tax Credit, called the Virginia Earned Income Credit. You claim it on your Virginia return. The credit is worth less than the federal credit, but you can claim both. Check the Virginia Department of Taxation website for the current credit amount and income limits.