Virginia State Income Tax

Virginia Individual Income Tax returns must be filed annually on or before May 1; however, there is no penalty for refund returns filed after the due date. Effective with 2005 returns, taxpayers get an automatic filing extension to November 1 each year. This extension is for filing returns. Taxpayers should still pay 90% of the tax due on or before May 1 each year.

Commissioner Responsibilities
Responsibilities of the Commissioner of the Revenue's Office include reviewing and processing tax returns for Poquoson residents. Each return is reviewed for completeness and accuracy. Taxpayers are notified of any errors or omissions and allowed to correct these errors before the returns are forwarded to the Virginia Department of Taxation, which may prevent having to file an amended return later. Taxpayers whose returns are accepted by the online system usually receive their refund within 1 to 2 weeks, rather than the 3 or more weeks it takes for normal processing. Prior year and amended returns often require two or more months to process.
Who Files?
Do you need to file a Virginia tax return? Stop on line 9 of your Virginia form 760 and check to see if that figure falls below the following:
  • Single $11,950;
  • Married filing separately $11,950;
  • Married filing jointly $23,900
If line 9 falls below the corresponding value, then you only need to file a Virginia return if you are to receive a refund.
Virginia State Seal
Our staff will complete Virginia Individual Income Tax Returns for Poquoson residents who visit the office with a complete copy of their Federal Income Tax return, including W-2's and 1099's showing VA withholding. There is no charge and no appointment is necessary.

Department of Taxation
Taxpayers who have received correspondence from the Department of Taxation concerning their return may contact the Commissioner of the Revenue at 757-868-3020 for assistance, or may call the Department of Taxation at the number indicated on their correspondence, or at 804-367-8031.

Estimated Tax Payments
Taxpayers who make Estimated Tax payments are required to file Form 760ES Voucher 1 annually on or before May 1 with the Commissioner of the Revenue's office. All subsequent payments for that tax year are sent to the City Treasurer and should be filed in accordance with the due date on the respective voucher.

Did You Know?
  • Virginia allows a Non-Refundable Earned Income Tax Credit, equal to 20% of the Federal Credit, on the state return.
  • In Virginia, taxpayers 65 and older may be eligible for a deduction of up to $12,000, $24,000 if both spouses are 65, on their state returns plus an extra $800 exemption amount.
  • Virginia does not tax Social Security Benefits, so a subtraction is allowed on the state return for any taxable Social Security benefits on the Federal return.
  • Virginia also does not tax Unemployment Benefits. Any taxable benefits on the Federal return are subtracted from Virginia taxable income.
  • Active-duty military taxpayers who list Virginia as their state of legal residence may be eligible for a deduction of up to $15,000 on their state return.
Rate for Virginia Individual Income Taxes
If your Virginia taxable income is not over $3,000, the tax is 2% of your Virginia taxable income. If your income is higher, the following rates apply:
Income
Tax
Of Excess Over
$3,000 - $5,000
$60 + 3%
$3,000
$5,000 - $17,000
$120 + 5%
$5,000
$17,000+
$720 + 5.75%
$17,000