State Income Taxes
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 has many Virginia State income tax forms available for Frederick County residents. NOTE: due to staff changes, we are unable to continue to provide tax preparation assistance at this time. In addition, we no longer process VA income tax returns. All income tax returns sent to the Commissioner will simply be forwarded to the Richmond office.
Therefore, in order to avoid any delay in processing, completed income tax returns should be sent to:
FOR REFUNDS or ZERO BALANCE (no refund or no tax due): Virginia Department of Taxation, PO Box 1498, Richmond VA 23218-1498.
FOR TAXES DUE: Virginia Department of Taxation, PO Box 760, Richmond VA 23218-0760
Tax return status information is available at the Virginia Department of Taxation's website or by calling 1-804-367-8031.
Estimated Income Taxes
The following options are available for you to file and pay your estimated income taxes:
- Use the Virginia Department of Taxation’s website for various online methods to file and/or pay [click here for detailed printable information on options (e.g., directly from your bank, by ACH credit, using a credit or debit card)]
- Mail the completed payment voucher (760ES) and payment directly to:
Virginia Department of Taxation
PO Box 1478
Richmond VA 23218
- Send only the FIRST payment voucher (760ES) and estimated tax payment to:
Frederick County Commissioner of the Revenue
PO Box 552
Winchester VA 22604-0552
and send subsequent SECOND, THIRD and FOURTH payment vouchers and estimate tax payments to:
Frederick County Treasurer
PO Box 225
Winchester VA 22604
Note that the Virginia Department of Taxation no longer provides "Live Chat" online services due to required budget reductions. For assistance from VA DTAX, call their Customer Support Center, Monday through Friday from 8:30 am to 5:00 pm at:
804.367.8031 for Individuals
804.367.8037 for Businesses
804.367.8045 for Collections