Virginia Individual Income Tax returns are due every year on May 1. Taxpayers are granted an automatic six-month extension for filing an individual income tax return. No application for extension is required; however, any tentative tax due must be paid with a special voucher (Form 760IP) by the original due date for filing the return (May 1st for calendar year filers). The penalty for underpayment of tentative tax is 2% per month. There is no penalty for filing a refund return after the due date. The Frederick County Commissioner of the Revenue's office provides Virginia State Income Tax forms, assistance, and tax return preparation for Frederick county residents free of charge. You must bring a completed copy of your federal return, all W-2's and 1099s received, and other applicable documentation in order for the State return to be completed properly. Please call or e-mail to set up an appointment for completing your Virginia State income tax return. The Commissioner of Revenue's office also reviews each return mailed to our office to ensure only that the return has been signed and that the proper documentation has been attached. It is then forwarded to the Department of Taxation. Tax return status information is available at the Virginia Department of Taxation's website or by calling 1-804-367-8031.
The initial Virginia estimated tax payment made with the first voucher
should be submitted to the Commissioner of the Revenue's office at:
Frederick County Commissioner of the Revenue
PO Box 552
Winchester VA 22604-0552
The Treasurer's office accepts payments and vouchers for Virginia estimated income tax subsequent to the initial estimated payment at:
Frederick County Treasurer
PO Box 225
Winchester VA 22604
Every person owning or operating an apartment house, office building, shopping center, trailer camp, trailer court, marina, or privately owned or operated airport in the Commonwealth, upon request of that county or city's commissioner of the revenue, is required to file with such commissioner of the revenue (on or before February 1 of each year) a list providing the name and address of every tenant of such apartment house, office building, shopping center, trailer camp, or trailer court, and the name and address of every person renting space in a marina for waterborne craft and at a privately owned or operated airport for airborne craft as of January 1 preceding.
The Office of the Commissioner of the Revenue needs a detailed list of all contractors, subcontractors, and persons issued a Federal Form 1099 used by companies for work performed in Frederick County during each prior calendar year.
Business Tangible Personal Property Tax Returns (Form 762B - Business Equipment; Form 762M - Manufacturers/Machinery & Tools; Form 762P - Processors) are due by March 15th. A form is available to request an extension to file the tax return. If requested, such extension will be valid only for 30 days. If the tax return is not received by the 30-day extension date, an assessment - based on the immediately preceding year plus any auditing discoveries or based on an industry average for similar operations - will be made for billing purposes. Additionally, if the requesting company does not meet the extended 30-day deadline, a 10% late filing penalty will be assessed.
