Virginia Tax Extension 2026

Need more time to file your Virginia state tax return?

Virginia automatically gives you six extra months to file your 2025 return in 2026. You do not need to request the extension.

However, you must still pay most of what you owe by the original deadline.

Quick Answer

For 2025 tax returns filed in 2026:

The extension gives you more time to file. It does not give you more time to pay.

If you pay at least 90 percent by May 1, you can file your completed return as late as November 1 without a late filing penalty.

How the Virginia Tax Extension Works

Virginia provides an automatic six month extension to file your state tax return. There is no separate extension request required.

What matters is payment.

To avoid penalties, you must pay at least 90 percent of your total tax liability by May 1, 2026.

If May 1 falls on a weekend or holiday, the deadline moves to the next business day.

What You Should Do

Here is the simple plan:

1. Estimate your total Virginia tax for 2025.
2. Pay at least 90 percent of that amount by May 1, 2026.
3. Keep proof of your payment.
4. File your completed Virginia return by November 1, 2026.

Following these steps protects you from the late filing penalty.

What Is Virginia Form 760IP?

Form 760IP is used to submit an extension payment by mail.

You only need to use Form 760IP if you are mailing a payment. If you pay online, you do not need to send this form.

Do You Need to File Virginia Form 760IP?

Virginia gives you an automatic six month extension to file.
Form 760IP is only used to send a payment by mail.

Use this table to see whether you need it.

If you pay online, you do not need to mail anything.

If you pay by mail, include Form 760IP with your check.

Form 760IP instructions are published by the Virginia Department of Taxation.

How to Make Your Extension Payment

If you owe Virginia tax, you have two options: pay online or pay by mail. Most people choose online because it’s faster and provides instant confirmation.

Pay Online

You can make your payment through the Virginia Department of Taxation website using an electronic check or a credit or debit card.

Paying online gives you immediate confirmation that your payment was received. That confirmation gives you peace of mind that your extension payment was submitted on time.

In some cases, larger payments may be required to be submitted electronically.

Pay by Mail

If you prefer to mail your payment:

• Complete Form 760IP
• Include your Social Security number and tax year 2025
• Make your check payable to Virginia Department of Taxation
• Write your Social Security number and tax year on the check

Mail to:

Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478

Before mailing your payment, confirm the address on the official Virginia Tax website to make sure it has not changed.

How to E-File Your Virginia Tax Return

Making your extension payment does not complete your filing.

Many taxpayers assume that paying the extension amount finishes the process, but you must still file your completed Virginia tax return by November 1, 2026.

Most taxpayers choose to e-file using approved tax software or an authorized e-file provider. E-filing is generally faster, more secure, and provides confirmation that your return was accepted.

When you file your return, you will:

• Report your total 2025 income
• Calculate your full Virginia tax liability
• Subtract any payments already made, including your extension payment
• Pay any remaining balance due

If you paid at least 90 percent by May 1, you can file as late as November 1 without a late filing penalty.

Estimated Tax Payments and Extensions

An extension payment is not the same as estimated tax payments.

Estimated tax payments are quarterly payments made throughout the year if you expect to owe tax. An extension payment is simply a payment made by the original May 1 deadline to avoid penalties.

If you are self-employed or earn income without withholding, you may still need to make quarterly estimated payments in addition to your extension payment.

The extension only gives you more time to file your return. It does not replace estimated payment requirements.

Understanding Virginia Individual Income Tax Rules

Virginia income tax applies to:

• Full-year residents
• Part-year residents
• Nonresidents with Virginia-source income

Your filing requirement depends on your residency status, filing status, and total income.

Even though Virginia automatically grants a six-month extension to file, the payment requirement still applies if you owe tax.

Most full-year residents file Form 760. Part-year residents and nonresidents use different forms.

If you are unsure which return applies to you, confirm your residency status before filing. Filing the correct form prevents delays and potential penalties.

Special Rules for Part-Year Residents

If you moved into or out of Virginia during 2025, you may be considered a part-year resident.

Part-year residents:

• Report income earned while living in Virginia
• Report Virginia-source income earned while a nonresident

Because your income may be split between states, estimating your Virginia tax can require extra attention.

The automatic extension still applies. However, you must carefully estimate your Virginia-source income when determining whether you have paid at least 90 percent by May 1.

If your income changed significantly after your move, consider reviewing your allocation before making your extension payment.

Fiscal Year Filers

Most individual taxpayers use a calendar year that runs from January 1 through December 31.

If you file using a fiscal year that ends on a different date, your deadlines will be calculated differently.

For fiscal year filers:

• The original due date is generally the 15th day of the fourth month after your fiscal year ends
• The six-month extension runs from that due date
• The 90 percent payment requirement still applies

Because fiscal year deadlines vary, confirm your specific due date before submitting Form 760IP or making an online payment.

What Happens If You Do Not Pay 90 Percent?

If you pay less than 90 percent of your tax by May 1, Virginia may charge:

• An extension penalty of 2 percent per month, up to 12 percent
• Interest on the unpaid amount

If you file after November 1, Virginia may charge a late filing penalty of up to 30 percent of the unpaid tax.

If you file on time but do not pay in full, a late payment penalty of 6 percent per month may apply, up to 30 percent.

Final Reminder

Virginia gives you extra time to file, not extra time to pay.

To avoid penalties:

• Pay at least 90 percent by May 1, 2026
• File your completed return by November 1, 2026

If you also need help with your federal tax extension, you can start your extension online here. Virginia automatically gives you more time to file, but federal extensions must still be requested separately.

If you also need to file a federal tax extension, you can complete it online in just a few minutes.

Starting early helps you avoid penalties and gives you confirmation that everything was submitted correctly.

Start your tax extension today!

Virginia Income Tax Revenue Overview

Individual income tax is the largest source of revenue for Virginia and makes up the majority of the General Fund. Sales and corporate taxes make up smaller portions.

Because income tax revenue is critical to state operations, Virginia enforces payment deadlines even when filing deadlines are extended.

This steady growth across key revenue sources underscores Virginia’s strong tax collection and economic resilience.