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Virginia business tax extension

Virginia extends Form 500 automatically by 7 months, with no extension request and no federal extension needed. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Virginia's own forms, instructions and laws, cited below

Does Virginia accept the federal extension?

Virginia extends the return automatically, with no extension request and no federal extension needed.

Virginia's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 500, Virginia Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Virginia extends the return automatically, with no extension request and no federal extension needed. Pay at least 90% of the tax by the original due date or an extension penalty applies. Nonprofit corporations get six months.
Extension length
7 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: electronically, with the Form 500CP eForm or Business Online Services.

S corporations, partnerships and LLCs (Form 502)

Return
Form 502, Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Virginia extends the return automatically, with no extension request and no federal extension needed.
Extension length
6 months
Extended due date
Six months after the Form 502 due date or 30 days after the federal extended due date, whichever is later
Payment
Nonresident owner withholding tax is due by the original due date, even with an extension. To pay with the extension: Form 502W, Pass-Through Entity Withholding Tax Payment Voucher, paid electronically.

Estates and trusts

Return
Form 770, Virginia Fiduciary Income Tax Return
Due date
May 1 for a calendar year; for a fiscal year, the 15th day of the 4th month after the tax year ends
Extension
Virginia extends the return automatically, with no extension request and no federal extension needed. Pay at least 90% of the tax by the original due date or an extension penalty applies.
Extension length
6 months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form 770IP, eForms, or Web Upload.

When a due date in Virginia falls on a weekend or legal holiday, it moves to the next business day. Virginia's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Virginia's instructions say the same for its returns: a Virginia extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Virginia's forms and instructions?

On the Virginia Department of Taxation website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Virginia return and any Virginia extension request go to the state.

Virginia extension FAQ

Does Virginia accept the federal business tax extension?

Virginia extends the return automatically, with no extension request and no federal extension needed. The extension is 7 months. Pay at least 90% of the tax by the original due date or an extension penalty applies. Nonprofit corporations get six months.

When is the Virginia Form 500 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Virginia extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: electronically, with the Form 500CP eForm or Business Online Services.

Does a Virginia business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Virginia's own extension is automatic.

Sources

Filing a federal business extension this season?

Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.

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