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Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 10

Schedule OSC – PDF Attachments

If the software supports out-of-state credits claimed on Schedule OSC, then the PDF attachment of the out-of-

state tax return is required for all income tax states claimed on Schedule OSC. The software must support

binary attachments.

If the income is from Arizona, the District of Columbia, California or Oregon, the credit is not claimed on

Virginia’s Schedule OSC for Forms 760CG and 760PY.

Refund Options & Direct Debit Options

Effective January 1, 2016, refunds will only be available via direct deposit or by paper check.

The refund debit card is no longer an option for refunds. Previously issued refund debit cards with an

outstanding balance are still valid and may continue to be used by taxpayers.

Refunds – Direct Deposit & Checks

If taxpayers do not choose the Direct Deposit option for their refunds, the Department will issue a paper check

to them. The same thing applies if the Direct Deposit banking information is missing. The software should

explain this to taxpayers.

Direct Deposit remains the fastest way to receive a refund with most being issued within 14 days or less.

Software programs should force taxpayers to enter and verify the banking information every year. Account

information should not be carried over from one year to the next to ensure that valid banking information is

provided.

Electronic Banking Rules

Due to electronic banking rules, the Department does not allow Direct Deposit to or through financial

institutions outside of the territorial jurisdiction of the United States. This type of transaction is known as an

International ACH Transaction (IAT) and is not supported by the Department.

Attempting to use Direct Deposit to transfer funds electronically to a financial institution outside the territorial

jurisdiction of the United States will significantly delay taxpayers’ refunds.

Direct Debit Warehousing

The Department supports direct debit warehousing, which allows a tax due direct debit payment to be

scheduled to be processed on a date different than the return’s submission date.

If an income tax return is filed after May 2, 2016, the Direct Debit Warehousing option should not be presented

to the taxpayer. Payments cannot be warehoused after the May 2 due date. The payment will be processed

when received.

Individual Income e-File Guide – Tax Year 2015

Rev. 10/26/15

Page 9

Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 10