Virginia Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Virginia Extension Payment Voucher • LLC / PartnershipVirginia LLC & Partnership Tax Extension
Virginia LLCs and partnerships with Virginia source income file Form 502 (Virginia Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax) with the Virginia Department of Taxation. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Virginia automatically honors the federal Form 7004 extension for pass-through entity returns–no separate Virginia extension form is required, provided all Virginia income tax owed is paid by March 16, 2026.
Extending a Virginia LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 to extend the Virginia return to September 15, 2026. Pay all Virginia tax owed by March 16, 2026 through the Virginia iReg portal or by mailing a payment to: Virginia Department of Taxation, PO Box 760, Richmond, VA 23218.
Virginia requires pass-through entities to withhold and remit Virginia income tax on the Virginia-source income of nonresident members. The withholding rate is 5.75% for individual members. Pass-through entities that elect into Virginia's PTE elective tax may pay the Virginia income tax at the entity level rather than through withholding–this election can simplify the extension payment calculation. The PTE elective tax election must be made before the original due date of the return.
VA LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Virginia Form 502 return to September 15, 2026–no separate Virginia extension form is required.
- Pay all Virginia pass-through entity tax or PTE elective tax by March 16, 2026 through the iReg portal or by mail to avoid the 6%/month failure-to-file penalty.
- Remit Virginia nonresident member withholding by the original deadline or confirm that the PTE elective tax election covers all withholding obligations.
- File the completed Form 502 with the Virginia Department of Taxation by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Virginia return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Virginia return by September 15, 2026
How to Pay
Virginia requires online payment for tax amounts of $1,000 or more. Submit electronically via the Virginia Online Tax Extension Payment portal. For amounts under $1,000, complete Virginia Extension Payment Voucher and mail with your payment.
Virginia Online Payment Portal
Submit electronically through the Virginia Online Tax Extension Payment system. Required for all payments $1,000 and above.
Virginia Extension Payment Voucher by Check
Download Virginia Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 760
Richmond, VA 23218
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 6% of unpaid tax per month, up to 30% |
| Failure to Pay | 6% per year on unpaid tax |
LLC / Partnership Quick Reference
| State Abbreviation | VA |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Virginia Extension Payment Voucher |
| Online Payment | Virginia Online Tax Extension Payment |
| State Agency | Virginia Department of Taxation |
| Failure to File Penalty | 6% of unpaid tax per month, up to 30% |
| Failure to Pay Penalty | 6% per year on unpaid tax |
Virginia Business Tax Extension – S Corporation
Virginia Extension Payment Voucher • S CorporationVirginia S Corporation Tax Extension
Virginia S corporations with Virginia source income file Form 502 (Virginia Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax) with the Virginia Department of Taxation. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Virginia automatically honors the federal Form 7004 extension–no separate Virginia extension form is required–provided all Virginia income tax owed is paid by March 16, 2026.
Extending a Virginia S Corporation Return
File IRS Form 7004 before March 16, 2026 to extend the Virginia Form 502 return to September 15, 2026. Pay all Virginia income tax owed by March 16, 2026 through the iReg portal or by mailing a payment to: Virginia Department of Taxation, PO Box 760, Richmond, VA 23218.
Virginia S corporations may elect into Virginia's Pass-Through Entity (PTE) elective tax, which allows the S corporation to pay Virginia income tax at the entity level at a rate of 5.75% on Virginia taxable income. This election simplifies the extension payment calculation and eliminates nonresident shareholder withholding obligations. The PTE elective tax election must be made before the original due date of the Form 502 return (March 16, 2026 for calendar-year entities).
VA S Corporation Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Virginia Form 502 return to September 15, 2026–no separate Virginia extension form is required.
- Pay all Virginia pass-through entity tax or PTE elective tax by March 16, 2026 through the iReg portal or by mail to avoid the 6%/month failure-to-file penalty.
- Make the Virginia PTE elective tax election before March 16, 2026 if the S corporation intends to pay Virginia income tax at the entity level for tax year 2025.
- File the completed Form 502 with the Virginia Department of Taxation by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Virginia return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Virginia return by September 15, 2026
How to Pay
Virginia requires online payment for tax amounts of $1,000 or more. Submit electronically via the Virginia Online Tax Extension Payment portal. For amounts under $1,000, complete Virginia Extension Payment Voucher and mail with your payment.
Virginia Online Payment Portal
Submit electronically through the Virginia Online Tax Extension Payment system. Required for all payments $1,000 and above.
Virginia Extension Payment Voucher by Check
Download Virginia Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 760
Richmond, VA 23218
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 6% of unpaid tax per month, up to 30% |
| Failure to Pay | 6% per year on unpaid tax |
S Corporation Quick Reference
| State Abbreviation | VA |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Virginia Extension Payment Voucher |
| Online Payment | Virginia Online Tax Extension Payment |
| State Agency | Virginia Department of Taxation |
| Failure to File Penalty | 6% of unpaid tax per month, up to 30% |
| Failure to Pay Penalty | 6% per year on unpaid tax |
Virginia Business Tax Extension – C Corporation
Virginia Extension Payment Voucher • C CorporationVirginia C Corporation Tax Extension
Virginia C corporations with Virginia taxable income file Form 500 (Virginia Corporation Income Tax Return) with the Virginia Department of Taxation. The return is due April 15, 2026, and Virginia grants a seven-month extension to November 15, 2026. Virginia automatically honors the federal Form 7004 extension–no separate Virginia extension form is required–provided all Virginia corporate income tax owed is paid by April 15, 2026. Virginia corporate income is taxed at a 6% flat rate.
Extending a Virginia C Corporation Return
File IRS Form 7004 before April 15, 2026 to obtain Virginia's seven-month automatic extension, moving the Form 500 deadline to November 15, 2026. Pay all Virginia corporate income tax by April 15, 2026 through the iReg portal or by mailing a payment to: Virginia Department of Taxation, PO Box 760, Richmond, VA 23218.
Virginia grants C corporations a seven-month extension–longer than the federal six-month extension–moving the Form 500 filing deadline from April 15, 2026 to November 15, 2026. The seven-month Virginia extension is automatic when a valid federal Form 7004 is filed. Virginia C corporations that are part of a consolidated federal group may file a Virginia consolidated return if the group makes the election–the consolidated return must reflect the Virginia income of all group members with Virginia nexus.
VA C Corporation Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to obtain Virginia's seven-month automatic extension, moving the Form 500 deadline to November 15, 2026–no separate Virginia extension form is required.
- Pay all Virginia corporate income tax by April 15, 2026 through the iReg portal or by mail to avoid the 6%/month failure-to-file penalty.
- Confirm Virginia consolidated return eligibility if the C corporation is part of a federal consolidated group with multiple Virginia-nexus members.
- File the completed Form 500 with the Virginia Department of Taxation by November 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Virginia return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Virginia return by November 15, 2026
How to Pay
Virginia requires online payment for tax amounts of $1,000 or more. Submit electronically via the Virginia Online Tax Extension Payment portal. For amounts under $1,000, complete Virginia Extension Payment Voucher and mail with your payment.
Virginia Online Payment Portal
Submit electronically through the Virginia Online Tax Extension Payment system. Required for all payments $1,000 and above.
Virginia Extension Payment Voucher by Check
Download Virginia Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 760
Richmond, VA 23218
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 6% of unpaid tax per month, up to 30% |
| Failure to Pay | 6% per year on unpaid tax |
C Corporation Quick Reference
| State Abbreviation | VA |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | November 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Virginia Extension Payment Voucher |
| Online Payment | Virginia Online Tax Extension Payment |
| State Agency | Virginia Department of Taxation |
| Failure to File Penalty | 6% of unpaid tax per month, up to 30% |
| Failure to Pay Penalty | 6% per year on unpaid tax |
Virginia Business Tax Extension – Fiduciary
Virginia Extension Payment Voucher • FiduciaryVirginia Fiduciary Tax Extension
Virginia trusts and estates with Virginia source income file Form 770 (Virginia Fiduciary Income Tax Return) with the Virginia Department of Taxation. The return is due May 1, 2026–one month after the federal April 15 deadline–and a six-month extension to November 1, 2026 is available. Virginia automatically honors the federal Form 7004 extension–no separate Virginia extension form is required–provided all Virginia fiduciary income tax owed is paid by May 1, 2026. Virginia fiduciary income is taxed at a 5.75% top rate.
Extending a Virginia Fiduciary Return
File IRS Form 7004 before May 1, 2026 (the Virginia fiduciary due date) to extend the Virginia Form 770 return to November 1, 2026. Pay all Virginia fiduciary income tax by May 1, 2026 through the iReg portal or by mailing a payment to: Virginia Department of Taxation, PO Box 760, Richmond, VA 23218.
Virginia fiduciary returns are due May 1, 2026–not April 15, 2026 like most states–because Virginia grants fiduciary returns an automatic one-month extension relative to the federal April 15 due date. A further six-month extension to November 1, 2026 is available by filing IRS Form 7004. Virginia taxes resident trusts on all income regardless of source, and nonresident trusts on Virginia-source income only. All Virginia fiduciary income tax must be paid by May 1, 2026 to avoid penalty and interest.
VA Fiduciary Extension Best Practices
- File IRS Form 7004 before May 1, 2026 (the Virginia fiduciary due date) to extend the Virginia Form 770 return to November 1, 2026–no separate Virginia extension form is required.
- Pay all Virginia fiduciary income tax by May 1, 2026 through the iReg portal or by mail to avoid the 6%/month failure-to-file penalty.
- Note that Virginia fiduciary returns are due May 1, 2026–one month later than the federal April 15 due date–giving fiduciaries extra time to prepare the extension payment.
- File the completed Form 770 with the Virginia Department of Taxation by November 1, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Virginia return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Virginia return by November 1, 2026
How to Pay
Virginia requires online payment for tax amounts of $1,000 or more. Submit electronically via the Virginia Online Tax Extension Payment portal. For amounts under $1,000, complete Virginia Extension Payment Voucher and mail with your payment.
Virginia Online Payment Portal
Submit electronically through the Virginia Online Tax Extension Payment system. Required for all payments $1,000 and above.
Virginia Extension Payment Voucher by Check
Download Virginia Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 760
Richmond, VA 23218
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 6% of unpaid tax per month, up to 30% |
| Failure to Pay | 6% per year on unpaid tax |
Fiduciary Quick Reference
| State Abbreviation | VA |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | May 1, 2026 |
| Extended Filing Deadline | November 1, 2026 |
| Payment Due | May 1, 2026 (100% of tax owed) |
| Payment Form | Virginia Extension Payment Voucher |
| Online Payment | Virginia Online Tax Extension Payment |
| State Agency | Virginia Department of Taxation |
| Failure to File Penalty | 6% of unpaid tax per month, up to 30% |
| Failure to Pay Penalty | 6% per year on unpaid tax |
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