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Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 25

Balance Due Returns

Taxpayers who owe on their Income Tax Returns must pay their balances due by the original due date of the

return or be subject to interest and penalties.

An automatic six-month extension is granted for filing an income tax return. No application is required;

however, any tentative tax due must be paid with an extension voucher, Form 760IP, by the original due date

for filing the return.

Inform taxpayers of their obligations and options for paying balances owed on their returns as well as

estimated tax payments for the next year.

Full details for each of these options are available on the

Payment Options

web page.

•

Direct Debit (Electronic Funds Withdrawal)

•

Internet – the Department’s Web Payments

•

Internet or Phone – Official Payments

•

Check or Money Order with 760-PMT or 760-PFF (as applicable)

NOTE: When making a payment with 760-PMT or 760-PFF, do not attach a paper copy of the e-filed

return. This causes processing discrepancies and delays the processing of the payment.

Timely Filing

Existing rules for due dates apply to e-File returns. EROs must ensure that returns are processed timely.

If the due date falls on a Saturday, Sunday or legal holiday, then the return is due on the next business day.

Until the return is acknowledged as accepted by Virginia, the return is considered not filed.

Additional ERO / Preparer Documents

These forms are available on the Tax Professionals

Preparers & Providers

page.

Tax Preparer Hardship Waiver Request Form – VA Form 8454P

Preparers may request a hardship waiver by completing Form VA-8454P, if they feel that the e-File

requirement for preparing 50 or more returns electronically would cause an undue hardship.

Electronic Signature and Storage Forms VA-8453 and VA-8879

These electronic signature forms use the two PIN methods covered during the e-File program overview on

Page 12. EROs must not send Forms VA-8453 and/or VA-8879 to the Department.

Appendix Information

Information contained in Appendices A, B, C or D can be found beginning with

Appendix

Individual Income e-File Guide – Tax Year 2015

Rev. 10/26/15

Page 24

Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 25