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Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 23

Resubmission of Rejected Tax Returns

If the Department rejects the e-Filed return (and the ERO cannot rectify the reason for the rejection) the ERO

must take reasonable steps to inform the taxpayer of the rejection within 24 hours.

EROs must provide the taxpayer with the reject code(s) and an explanation.

If the taxpayer opts not to have the e-Filed return corrected and transmitted to the Department, or if the

Department cannot accept the return for processing, the taxpayer must file a timely paper return.

Virginia does not follow the IRS return perfection period. A return must be transmitted and accepted by the

due date of the return to be considered timely filed.

Banking Account Information for Tax Returns

When the taxpayer requests a Direct Deposit Refund, specific information must be provided. Software must not

prepopulate / reuse information from prior years for these fields. The banking information must be keyed in

directly by the taxpayer each year.

If the correct information is not provided and entered, then the transaction will be rejected by the taxpayer’s

bank and the taxpayer will instead be issued a paper check.

•

Routing Transit Number

•

Account Number

•

Type of Account – Checking or Savings

The Routing Transit Number and Account Number are located at the bottom of the taxpayer’s personal check.

Refund Returns

When taxpayers are entitled to refunds, advise them of the following ways to allocate their Individual Income

Tax refund.

•

Applied to next year’s estimated tax;

•

Direct Deposit in a financial institution within territorial jurisdiction of the United States (US).

NOTE: The Department does not allow direct deposit of refunds outside of the US.

•

Received as a paper check; or

•

It can be split, so that a portion is applied to next year’s estimated tax, specific contributions and the

rest received as a Direct Deposit or paper check.

RALs and Other Financial Products

A Refund Anticipation Load (RAL) is money borrowed by a taxpayer from a lender based on the taxpayer’s

anticipated Individual Income tax refund.

Some financial institutions also offer a variety of other financial products to taxpayers based on their refunds.

The Virginia Tax Department is neither involved nor responsible for RALs and the other financial products.

The Virginia Tax Department also reserves the right to issue a refund via paper check instead.

Individual Income e-File Guide – Tax Year 2015

Rev. 10/26/15

Page 22

Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 23