What Virginia filing and payment relief was available to Florida and Georgia taxpayers affected by Hurricane Irma?

Subject

Extension & Penalty Waiver for Victims of Hurricane Irma

Plain-English summary

Virginia Tax Bulletin 17-12 provided temporary penalty relief for individuals and businesses in Florida and Georgia whose tax records were unavailable because of Hurricane Irma damage or power outages.

Qualifying income-tax returns and estimated payments due during the stated disaster window could receive late-filing and late-payment penalty waivers if filed and paid by March 2, 2018 and the corresponding federal return qualified for IRS relief. Withholding relief used separate September 2017 or January 31, 2018 deadlines depending on the filing.

The federal-linked income and withholding extensions were automatic. Other Virginia-administered state taxes could receive penalty waivers only through a written hardship request. All dates in this bulletin are historical.

Citations and references

• Virginia Tax Bulletin 17-12.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 17-171

Original ruling text

TAX BULLETIN 17-12

Virginia Department of Taxation

September 20, 2017

IMPORTANT INFORMATION REGARDING THOSE AFFECTED BY HURRICANE IRMA

Extension & Penalty Waiver for Victims of Hurricane Irma

Tax Commissioner Craig M. Burns has announced that Virginia will provide extensions and penalty waivers to those individuals and businesses in Florida and Georgia affected by Hurricane Irma. To qualify, taxpayers must be unable to meet their filing obligations because the financial books and records they need to file their taxes are unavailable due to damage or power outage attributable to Hurricane Irma.

Corporate, Individual and Fiduciary Income Tax Returns (Forms 500, 760, 763, 760PY, and 770)

Income tax returns and estimated payments with an original or extended due date between the first day of the disaster (September 4, 2017 in Florida, and September 7, 2017, in Georgia) and January 31, 2018, and for which corresponding federal returns qualify for the extension granted by the Internal Revenue Service, will be granted a waiver of late filing and late payment penalties if the returns and payments are filed on or before March 2, 2018.

Withholding Tax

Semi-weekly withholding payments (Form VA-15) due within three banking days of a payroll period subject to federal deposit and for which the Internal Revenue Service granted an extension for the first 15 days of the disaster will be granted a waiver of late filing and late payment penalties if the Virginia payments are made on or before the later of the fifteenth day of the disaster or September 22, 2017. Subsequent payments must be made as required by existing law. For the quarterly reconciliation of these payments (Form VA-16), see below.

Monthly and quarterly withholding tax returns (Form VA-5) and the quarterly reconciliation of semi-weekly payments (Form VA-16) with a due date between the beginning of the disaster and January 31, 2018, and for which corresponding federal returns qualify for the extension granted by the Internal Revenue service, will be granted a waiver of late filing and late payment penalties if the returns and payments are filed on or before January 31, 2018.

The Virginia extensions linked to extensions of corresponding federal income and withholding tax are automatic and no action is required by taxpayers. However, if a penalty is assessed and you believe that you qualify for an extension or penalty waiver, please contact the Department.

Other State Taxes Administered by the Department of Taxation

Any other state tax return and payment with a due date on or after the beginning of the disaster, for which the taxpayer can demonstrate hardship attributable to Hurricane Irma, may be granted a waiver of late filing and late payment penalties upon request in writing. Written requests for waivers of penalty for other state taxes in hardship cases should be directed to the following address:

Virginia Department of Taxation

Customer Service Section

Severe Storm Relief

P.O. Box 1115

Richmond, VA 23218-1115

If you are enrolled in iFile, you may send a secure message to the Department requesting a waiver. If you would like to enroll in iFile, please visit our website at www.tax.virginia.gov .

This Tax Bulletin is available online in the Laws, Rules & Decisions section of the Department’s website. If you have additional questions, please visit the Department’s website at http://www.tax.virginia.gov , or contact the Department at (804) 367-8031 for individual income tax questions or (804) 367-8037 for business tax questions.