What Virginia income tax filing and payment relief was available to people affected by the April 2007 Virginia Tech tragedy?

Subject

Six-Month Filing, Payment Extension Following Virginia Tech Tragedy

Plain-English summary

Virginia granted six months of income tax filing and payment relief to people affected by the April 2007 tragedy at Virginia Tech. The eligible group included victims, their families, emergency responders, and university students and employees, consistent with relief granted by the Internal Revenue Service.

For qualifying taxpayers, 2006 Virginia individual income tax returns and payments otherwise due May 1, 2007 could be filed or paid by November 1, 2007 without filing or payment penalties. The extension also covered estimated payments due May 1.

Taxpayers claimed relief by writing “Virginia Tech” across the top of the return. The Department said requests involving other state taxes would be considered case by case.

What this means for you

• This was a targeted historical extension, not a standing six-month rule.
• It covered both filing and payment for qualifying 2006 individual returns, plus the May 1 estimated payment.
• Relief for other Virginia taxes required an individual request.

Citations and references

• Virginia Tax Bulletin 07-6 (April 18, 2007).

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 07-33

Original ruling text

TAX BULLETIN 07- 6

Virginia Department of Taxation

April 18, 2007

SIX-MONTH FILING, PAYMENT EXTENSION FOLLOWING VIRGINIA TECH TRAGEDY

Tax Commissioner Janie E. Bowen has announced that Virginia will provide a six-month income tax filing and payment extension to those affected by the tragedy Monday at Virginia Tech, in Blacksburg, Virginia. This relief applies to the victims, their families, emergency responders and university students and employees and is consistent with the extension granted by the Internal Revenue Service.

“By granting this income tax filing and payment extension, the Tax Department is doing its small part to work with other state agencies to provide whatever support may be needed,” said Tax Commissioner Janie E. Bowen. “At a time like this, families need to be together and concentrate all of their efforts on healing.”

The relief announced today allows taxpayers affected by the events at Virginia Tech to have until November 1, 2007, to file and make payments associated with their 2006 individual tax returns due May 1. No filing and payment penalties will be due for those who qualify for this extension as long as the returns are filed and payments are made by November 1, 2007. This extension also applies to estimated payments due on May 1.

In order to claim this relief, taxpayers need to identify themselves by writing the words “Virginia Tech” across the top of the tax return. Individual income taxpayers who have questions should contact the Department at (804) 367-8031.

The Department will consider granting extensions for filing all other state taxes on a case-by-case basis for those affected by this tragedy. Those individuals needing an extension for filing other state taxes should call the Department at (804) 367-8037.