What Virginia filing and payment relief applied to taxpayers affected by the April 28, 2008 tornadoes?

Subject

Extension for Victims of Tornadoes

Plain-English summary

Virginia gave qualifying taxpayers affected by the April 28, 2008 tornadoes 30 additional days to file state returns and make tax payments. The automatic extension applied in the cities of Colonial Heights and Suffolk and in Brunswick, Gloucester, Halifax, Isle of Wight, James City, Mathews, and Surry counties.

Eligibility turned on access to records: the books and records needed to file had to be located in those localities or otherwise unavailable because of severe tornado damage. The extension covered returns and payments with an original or extended due date from April 28 through June 2, 2008.

Taxpayers outside the listed areas who suffered severe tornado damage could also request relief by writing “Tornado Relief” on their returns. The Department said it would abate the interest and late-filing or late-payment penalties that otherwise applied.

What this means for you

• This bulletin provided temporary relief only for the April 2008 tornadoes.
• Automatic eligibility depended on location and tornado-caused loss of access to needed records.
• Taxpayers outside the listed localities had to request the extension.
• The bulletin does not extend any current filing or payment deadline.

Citations and references

• Virginia Tax Bulletin 08-8.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 08-57

Original ruling text

TAX BULLETIN 08-8
Virginia Department of Taxation

April 30, 2008

IMPORTANT INFORMATION REGARDING

THOSE AFFECTED BY TORNADOES ON APRIL 28, 2008

EXTENSION FOR VICTIMS OF TORNADOES

Tax Commissioner Janie E. Bowen has announced that Virginia will provide a 30 day filing and payment extension to those affected by the tornadoes that occurred on April 28, 2008.

This extension will apply to taxpayers located in the following localities: City of Colonial Heights, City of Suffolk, Brunswick County, Gloucester County, Halifax County, Isle of Wight County, James City County, Mathews County, and Surry County.

To qualify for this special filing extension, taxpayers must be unable to meet their filing obligations because the financial books and records they need to file their taxes are located in these cities and counties or are otherwise unavailable because of severe tornado damage.

Individuals and businesses in these areas automatically have 30 additional days to file all returns and make all tax payments that had a due date, or an extended due date, on or after April 28, 2008, and on or before June 2, 2008.

In addition, taxpayers outside of these areas who suffered severe tornado damage may also request an extension. To receive the special filing extension, these taxpayers should write "Tornado Relief" at the top of their returns. The Virginia Department of Taxation will abate interest and any late-filing or late-payment penalties that would otherwise apply.

Taxpayers with additional questions should contact us at (804) 367-8031 for individual income tax questions or (804) 367-8037 for business tax questions. If there are further developments or announcements, information will be posted on our web site at http://www.tax.virginia.gov .