Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 11
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35Electronic Postmark
A Transmitter may provide an electronic postmark to taxpayers that file Tax Returns through an ERO or
through an Online Provider (Online Filing).
The Transmitter creates the electronic postmark bearing the date and time, GMT time format, (in the
Transmitter’s time zone) that the return is received at the Transmitter’s host computer.
The taxpayer must adjust the electronic postmark to the time zone where the taxpayer resides in order to
determine the postmark’s actual time.
If the electronic postmark is:
•
on or before the prescribed deadline for filing, but received after the prescribed deadline for filing –
the return is treated as filed timely
•
after the prescribed deadline for filing – the return is treated as being filed late
•
not available – the IRS received date is used
Acknowledgement of e-File Returns
Virginia provides an acknowledgment for each return received. The file type will be either “Accepted” or
“Rejected”. Acknowledgement files must be retained for one year after submission.
Accepted
•
This indicates that the electronic return was received and accepted.
•
The transmission successfully completed the pre-entry validation process and no further action is
required.
Rejected
•
This indicates that the electronic return was received and rejected.
•
Virginia approved software vendors must mirror image the provided Acknowledgement Error Message
for each reject while sending it back to the taxpayers.
•
The Acknowledgment contains codes/error descriptions, (in
Appendix
B), that indicate the cause of the
reject.
•
The error condition(s) must be corrected before the return can be re-transmitted as an “Unlinked”
submission.
Perfection Periods for Rejected Submissions
Virginia does not allow the IRS return perfection period. A return must be transmitted and accepted by the due
date of the return to be considered timely filed.
Additional e-File Related Documents
The following three documents are available on the applicable
Tax Professionals
subpages. Instructions on
how to complete the forms are included with the document.
Software may also produce these forms; the produced forms must match the official Department versions.
•
Form VA-8453 – VA Individual Income Tax e-File Signature Authorization Form
NOTE: Software must not present/print this form if the e-File PIN method to sign a return is used.
•
Amended Form VA-8453 – Amended VA Individual Income Tax e-File Signature Authorization Form
•
Form VA-8879 – VA Individual Income Tax Declaration for Electronic Filing
Individual Income e-File Guide – Tax Year 2015
Rev. 10/26/15
Page 10
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