Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 9
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35Types of Electronic Filing
Virginia’s Individual Income e-File programs accept two kinds of submissions: Linked filing and Unlinked filing.
Linked
Linked filing occurs when the federal and state returns are filed together in one transmission to the IRS. The
IRS validates and verifies the federal return data. The IRS will either accept or reject the federal return. The
state return is made available to Virginia only if the federal return is accepted by the IRS. The corresponding
federal submission id is submitted in the state manifest.
If a federal return is rejected in a Linked submission, the state return is not made available to Virginia. In this
case, the next corrected transmission should include both the federal return and the state return.
Unlinked
Unlinked filing occurs when the state return is transmitted through the Fed/State system without
simultaneously transmitting an original federal return. The software must support unlinked filing in order for the
state only transmissions to be available to the electronic filer.
Unlinked returns are transmitted to the IRS and made available for states to retrieve in the same fashion as the
Linked transmission. The corresponding federal submission id is not submitted in the state manifest.
Virginia requires a copy of the complete federal return, including federal binary attachments, in the state
submission.
PDF Attachments
The PDF attachment(s) for credits, adjustments or amounts requiring documentation is optional. Even though
the PDF attachment(s) were made optional, the PDF is still required for specific filing scenarios.
A missing document letter requesting the document in paper format will be sent out to the users if certain
scenarios exist and the PDF attachment(s) are not properly attached (via its referenceDocumentId) to the
Virginia Return.
Missing PDF attachments and PDFs not properly attached (via its referenceDocumentId) will delay the
processing of the return and the credit, adjustment or amount could be denied. Virginia approved software
vendors are required to provide a message to users advising taxpayers of this potential.
Reference Doc IDs (ex. Page 14) are necessary in the programming to ensure correct attachment of the PDF.
Schedule CR – PDF Attachments
PDFs are required with Schedule CR for the following scenarios.
•
Enterprise Zone Act Credit
•
Conservation Tillage Equipment Credit
•
Precision Fertilizer and Pesticide Application Equipment Credit
•
Vehicle Emissions Testing Equipment Credit
•
Foreign Source Retirement Income Tax Credit
•
Waste Motor Oil Burning Equipment Credit
•
Biodiesel and Green Diesel Fuels Tax Credit
•
Coalfield Employment Enhancement Tax Credit & Coal Employment & Production Incentive Tax Credit
•
Agricultural Best Management Practices Tax Credit
Individual Income e-File Guide – Tax Year 2015
Rev. 10/26/15
Page 8
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