Virginia State Income tax is administered locally by the Commissioner of the Revenue for the State Department of Taxation in Richmond. The Commissioner distributes forms and instructions for filing returns and estimated tax for the current year. State Income taxes may be filed with the Commissioner of the Revenue by May 1 each year with the check made payable to “Department of Taxation.” This office will send your return and payment directly to the Department of Taxation.
Estimated Income raxes may also be filed with the Commissioner of the Revenue’s Office and the check made payable to “Treasurer King and Queen County.” The second, third and fourth quarterly payments are sent directly to the Treasurer’s Office.
State forms can be found at: https://www.tax.virginia.gov/forms.
Military personnel who claim permanent residence outside Virginia are exempt from payment of income tax to Virginia on their military pay. However, if they derive any other income from sources within Virginia, such as a part time job while off duty, or from rental of local real estate that they may own, they must file a non-resident income tax return. For more information, please contact the Commissioner of the Revenue’s Office at 804-693-3451.