2027 Virginia Tax Deadlines

Last updated: August 5, 2026

Key Virginia tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• April 17, 2028: Calendar-year Corporation Form 500 and pass-through Form 502 returns and payments.
• May 1, 2028: Calendar-year Individual Form 760, 760PY, or 763 return and payment.
• October 16, 2028: Extended pass-through Form 502 return, file only.
• November 1, 2028: Extended Individual return, file only.
• November 15, 2028: Extended Corporation Form 500 return, file only.

When are Virginia taxes due in 2027?

Virginia 2027 calendar-year Corporation Form 500 and pass-through Form 502 returns are due April 17, 2028. Virginia Individual returns remain due May 1, 2028, under the state filing calendar.

When is the Virginia C Corporation return due?

Virginia C Corporations should plan around April 17, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• Form 500: Virginia Corporation Income Tax Return.
• Form 500CP: Virginia corporation extension payment form when a required extension payment is due.
• File and pay through Virginia Business Online Services.

What are Virginia C Corporation extension rules?

The extended filing deadline for the main calendar-year Virginia corporate-facing return is November 15, 2028. The extension is to file only, and tax or required payments remain due by April 17, 2028.

When are Virginia S Corporation and Partnership returns due?

Virginia S Corporations should plan around April 17, 2028, and Partnerships should plan around April 17, 2028.

Which Virginia pass-through forms are required?

Use the applicable Virginia pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form 502: Virginia Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax.
• Form 502PTET: Virginia elective pass-through entity tax return or election-related filing when applicable.

What are Virginia pass-through extension rules?

The extended filing deadline for calendar-year Virginia S Corporation and Partnership returns is October 16, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the Virginia Individual income tax return due?

Calendar-year Virginia Individual income tax returns and payments are due May 1, 2028.

• Form 760: Virginia resident Individual income tax return.
• Form 760PY: Virginia part-year resident return.
• Form 763: Virginia nonresident return.

What Virginia Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Virginia.

When are Virginia estimated payments due?

Virginia estimated-payment work should account for Individual estimates, 90% payment rules for extension clients, nonresident owner withholding, and elective PTET payments.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Virginia estimated payments?

Taxpayers should use the final 2027 Virginia instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are Virginia extension deadlines?

Virginia extension deadlines are October 16, 2028, for pass-through filings, November 15, 2028, for corporate-facing filings, and November 1, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What Virginia-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, Virginia tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• Virginia corporation income tax is imposed at a flat 6% rate.
• Virginia uses Individual rates of 2%, 3%, 5%, and 5.75% across statutory brackets.
• Virginia's state calendars diverge from the federal return dates, so each entity type should be scheduled from Virginia law rather than a blanket federal rollover.
• Track Form 502 nonresident withholding and elective PTET payments separately from the filing extension.
• Confirm any 2027 conformity or deduction legislation before applying return-year adjustments.
• At least 90% of Virginia Individual tax is generally due by May 1 even when the filing extension applies.

Instead AI helps tax teams treat Virginia due dates as operational work, not a static checklist.

Tax-professional context: Virginia pairs a graduated individual income tax and a flat corporation income tax with a distinctive May 1 individual due date and an automatic six-month extension to November 1, so the state calendar drives client work that a federal rollover would miss. A large federal-government, defense, and technology footprint, concentrated in Northern Virginia, shapes many engagements, from contractor compliance to military and retirement-income treatment, and the state layers on industry-specific credits worth screening for before the 2027 season locks.

Filing and payment systems:

• Corporations and pass-through entities file and pay electronically through Virginia Business Online Services (VATAX).
• Individuals can file electronically through Virginia's online individual income tax system.
• Professional preparers should confirm approved-software and e-file mandates before filing.

No local income tax:

• Virginia prohibits local income taxes, simplifying multi-locality compliance.
• Produces a predictable, statewide individual and business tax burden.

Federal, defense, and military considerations:

• Large federal-contractor population with government-contracting compliance issues.
• Active-duty military and military-spouse provisions.
• Base realignment and security-clearance workforce factors.

Retirement income treatment:

• Military retirement pay may qualify for a Virginia subtraction.
• Social Security benefits are generally exempt from Virginia income tax.
• Pension and senior-taxpayer considerations for residents.

Business incentives and credits:

• Major Business Facility Job Tax Credit.
• Research and Development Expenses Tax Credit.
• Green Job Creation Tax Credit.
• International Trade Facility Tax Credit.
• Worker Retraining Tax Credit.

Industry-specific factors:

• Northern Virginia technology corridor and data-center concentration.
• Port of Virginia and international-trade activity.
• Aerospace/defense and advanced manufacturing.
• Agriculture, tourism, and energy (including offshore wind) sectors.

Virginia's May 1 individual deadline and separate PTET rules diverge from the federal calendar, so firms can find Virginia specialists through the accounting firm directory.

What sources support these Virginia dates?

• Virginia corporation income tax.
• Virginia pass-through entities.
• Virginia individual filing calendar.
• Virginia income tax forms.

Keep Virginia state-calendar deadlines separate

Instead's AI-driven tax platform helps Virginia teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Virginia practices, research, estimates, and firm agent help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.