Christian Posted February 15 Report Posted February 15 An individual came in not having filed federal or Virginia taxes for 2020-2024. Does Virginia have the same 3 year filing rule as the IRS? She will not be able to receive a refund for 2020 but she will get her refunds for 2021-2024. The 2021 return will need to be filed before April 15 of this year for federal and May 1 for Virginia ? Quote
jklcpa Posted February 15 Report Posted February 15 25 minutes ago, Christian said: An individual came in not having filed federal or Virginia taxes for 2020-2024. Does Virginia have the same 3 year filing rule as the IRS? She will not be able to receive a refund for 2020 but she will get her refunds for 2021-2024. The 2021 return will need to be filed before April 15 of this year for federal and May 1 for Virginia ? Yes, that is correct. VA Code § 58.1-499, see section D Quote D. No refund under this section, however, shall be made for any overpayment of less than $1 except on special written application of the taxpayer, nor shall any refund of any amount under this section be made, whether on discovery by the Department or on written application of the taxpayer, if such discovery is not made or such written application is not received within three years from the last day prescribed by law for the timely filing of the return, or within one year from the final determination date, as defined in § 58.1-311.2, for any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, whichever is later. 2 Quote
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