To create an account, you'll need: Your SSN or ITIN. One of the following: Your Federal Adjusted Gross Income from Line 1 of your last filed Virginia income tax return (760, 760PY, or 763) The 5-digit bill number from any unpaid bill we've sent you. The amount of the most recent estimated payment you've sent us.
In general. Except as otherwise provided, the department must assess any tax deficiency within three years from the date the tax was due and payable. See § 58.1-104 of the Code of Virginia.
Don't have a FEIN? You can get one through the IRS website. Primary account user's information: Name, email, and phone number. Responsible party's information: Name, Social Security number, home mailing address, email address, and phone number.
Don't have an FEIN? You can get one through the IRS website. Business online services primary user's account information: Name, email, and you'll need to create a user ID and password (save these to log back in later). Your North American Industry Classification System (NAICS) code.
Virginia Department of Taxation Number Your Department of Taxation Account Number will match your nine-digit Federal Employer Identification Number (FEIN). You are solely responsible for inputting the three-digit location code at the end of the number.
Virginia grants an automatic filing extension for corporation income tax returns. C-corporations have an automatic 7-month filing extension. Calendar year filers have an extended due date of Nov. 15.
Religious, educational, benevolent and other corporations not organized or conducted for pecuniary profit which by reason of their purposes or activities are exempt from income tax under IRC § 501(c) are exempt from the Virginia income tax to the same extent that they are exempt from federal income tax.
The burden is shared among stockholders, workers, and all investors. Shareholders bear most of the corporate income tax burden, but they aren't the only ones. Over time, others bear some of the burden because of a chain reaction that begins with the shareholders.
Corporate income tax is imposed at the federal level on all entities treated as corporations (see Entity classification below), and by 47 states and the District of Columbia. Certain localities also impose corporate income tax.