Virginia Tax Filing: May 1 Due Date, Reciprocity, Military Pay

Updated October 6, 2026

Who has to file a Virginia return

Virginia sets three tests, and you must pass all of them. You are a resident, part-year resident or nonresident. You are required to file a federal return. And your income is at or above the threshold Virginia sets for your filing status. Those thresholds differ for single filers and joint filers, and they are listed on the Department of Taxation's filing requirements page.

One detail surprises people. The Department says filing is optional if you owe no tax and expect no refund. It also warns that Virginia may later ask you to verify your adjusted gross income, so keep your records.

The Department's individual income tax page also links to an age deduction calculator and a spouse tax adjustment calculator. Use them if either fits you, because they affect how much income Virginia taxes.

The May 1 rule and the automatic extension

Virginia sets its own date instead of using the April 15 federal date. The Department says most Virginia residents must file by May 1.

An automatic six-month extension to file is available, which runs to November 1 for most filers. No application is required. The extension covers filing only. You still need to pay any tax you owe on time to avoid added penalties and interest, and the Department's date for payment is the original May 1.

That split matters if you also owe federal tax. The IRS says calendar-year filers have a regular April 15 date, and that an extension to file is not an extension to pay. So you may make two payments on two different dates. Our extension guide shows how the federal side works.

Reciprocity: five places where wages work differently

Virginia has reciprocity agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. They cover wage and salary income only. Other kinds of income, such as business profits, do not qualify.

• If you live in one of those places and work in Virginia, complete Form VA-4 to certify your exemption and give it to your employer. You must re-certify every year.
• If you live in Virginia and work in one of those places, ask your employer to withhold Virginia tax, not the other place's tax.
• If the wrong tax was withheld, correct it with your employer for the future and contact the other state about a refund. A nonresident can file Form 763-S to claim a refund of Virginia tax.

The Department says the exemption has conditions, including how many days you spend in the other place and whether you keep a home there. Read the reciprocity page before you rely on it. Our remote worker guide covers what to do if your employer withholds for the wrong state.

Military pay, spouses and overseas service

The Department's military tax tips page lists several rules that apply to service members.

• Basic pay subtraction. Service members on extended active duty for more than 90 days can subtract part of their military basic pay. The benefit shrinks as income rises, and higher basic pay can rule it out.
• Combat and hazardous duty pay. You can subtract it to the extent it is in federal adjusted gross income and not already excluded. Combat pay shown with Code Q on a W-2 is already excluded federally, so you cannot subtract it again.
• Military retirement. Virginia lists a subtraction for military retirement income and Survivor Benefit Plan payments. The dollar limit is set by tax year.
• National Guard. Virginia National Guard members at ranks O6 and below may exclude wages up to a limit tied to days of service.
• Residency election. Under the federal servicemember relief law, a service member and spouse can each choose the member's home state, the spouse's home state or the permanent duty station. They do not have to choose the same one.
• Overseas on May 1. Members outside the United States or Puerto Rico on May 1 have until July 1 to file and pay. Write Overseas Rule on the top of the return and on the envelope.

Combat zone service brings the same filing and payment extensions the IRS allows, plus extra days. Our veteran tax benefits overview covers the federal rules.

Part-year, nonresident and Florida moves

A nonresident or part-year resident is covered by the same three tests as a resident, so the question is whether you have Virginia income and meet the threshold. The Department has a residency status page that sorts out who counts as a resident. Read it if you moved during the year or split time with another state.

Virginia borders Maryland, West Virginia, Kentucky, Tennessee and North Carolina. Maryland, West Virginia and Kentucky are on the Department's reciprocity list, along with Pennsylvania and the District of Columbia. Tennessee and North Carolina are not. If you work in a place without a reciprocity agreement, check whether that place expects a nonresident return.

Moving to Florida? The year you leave, Virginia may treat you as a part-year resident. Our moving to Florida guide explains how to document the change.

Paperwork, e-file and estimated payments

Gather your W-2 forms, any Form VA-4 records, and 1099 forms before you start. The Department offers Free File and lists approved tax preparation software for individuals. It also has pages for paper filing locations, payment options and estimated tax payments. Check them for the current forms and dates.

Self-employed people and people with side income should plan for estimated tax. The IRS says sole proprietors, partners and S corporation shareholders generally must pay federal estimated tax if they expect to owe, and penalties can apply even if you are due a refund when you file.

What trips up Virginia filers

• Planning around April 15. Virginia's date for most residents is May 1.
• Treating the extension as time to pay. Tax is still due on time.
• Wrong withholding across the border. A reciprocity exemption works only for wages and needs Form VA-4 every year.
• Subtracting combat pay twice. Code Q pay is already excluded federally.
• Missing the Overseas Rule note. Service members abroad on May 1 should write it on the return and envelope.
• Not keeping records. Virginia may ask you to verify income later.

Federal dates are different, so check both.

Filing from Virginia with Zero Fuss Taxes

We prepare returns remotely from our Longwood, Florida office for clients in all 50 states, so you never need to visit. A real preparer reviews and signs your return, and you see a written quote before any work starts.

FAQ

Nearby state guides

Sources

• tax.virginia.gov/individuals
• tax.virginia.gov/who-must-file
• tax.virginia.gov/when-to-file
• tax.virginia.gov/reciprocity
• tax.virginia.gov/military-tax-tips
• irs.gov/filing/individuals/when-to-file
• irs.gov/businesses/small-businesses-self-employed/estimated-taxes

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.