Electronic filing information

Electronic filing mandate

You need to file all C Corporations and S Corporations returns electronically.
You need to e-file corporate estimated and extension payments, and S Corporation extension payments on Virginia's website or by electronic funds transfer. UltraTax CS doesn’t provide Forms 500ES, 500CP/CG, 502V, or 502W since you can't make payments by check.

Returns supported for electronic filing

You can file the following returns electronically:
  • C Corporation
  • S Corporation
  • Consolidated/combined
  • Amended
  • Short year

Returns not supported for electronic filing

You can't file the following returns electronically:
  • Estimates
  • Extensions
  • Composite
  • Withholding
  • Duplicate returns
  • Litter Tax Return (200)
  • Power of attorney (PAR 101)

Signature requirements for electronic filing

You need to complete and sign Form VA-8453C, VA-8453P, VA-8879C, or VA-8879P before you file the return electronically. You'll need to include the date that the authorized officer signs the form in the e-file to meet Virginia requirements. Enter the signature date on the VAELF screen, or leave blank if it matches the federal date you enter on the federal ELF screen. Don't mail Form VA-8453 or VA-8879. The preparer keeps the original form for 3 years, and needs to be available if Virginia asks for it.

Resubmitting returns

If you need to make a change to an e-filed return already accepted by the State of Virginia, you'll need to amend the return.
If Virginia rejects the return, you may make the changes, correct the rejection, and resubmit. You'll need to retransmit and have Virginia accept it by the return due date to avoid penalties. There's no perfection period.

Attachments

If the federal return isn't supported for electronic filing by the IRS, you can still file the Virginia return electronically. The application will attach the federal return as a PDF. 
Virginia allows PDF attachments in the electronic file and doesn't have specific naming conventions for the documents you attach. The electronic file includes the following forms, worksheets, and statements as PDF attachments.
  • Form 500C
  • Form 301
  • Form 306
  • Required statements
  • General footnote
  • Custom statements
  • Schedule VK-1 statements
  • Consolidated or combined reports
  • Election statements

Payment methods

You can make payments by electronic funds withdrawal (direct debit), electronic funds transfer (EFT), or by the Department of Taxation's Business iFile website. You can't make partial payments.
You need to include bank information and a requested payment date when requesting electronic funds withdrawal. Virginia will use the bank information you enter on the federal Bank screen. If you have different bank information for Virginia, use the VABank screen in the General folder.

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