Amending Your Return

If you or the IRS changes your federal return, you’re required to fix or correct (amend) your Virginia return to reflect the changes on your federal return within one year of the final determination date of the federal change.

IRS CP2000 Notices & Federal Tax Adjustments

The IRS reports changes to federal returns to Virginia Tax. However, this can happen years after you receive your IRS notice, and interest will continue to accrue on any additional balance due starting from the original due date. To avoid additional interest on any tax due, file your amended Virginia return as soon as you are notified of a change to your federal income tax return by the IRS - don’t wait for us to notify you.

You have one year from the resolution of your federal audit to file an amended Virginia return. If you don’t file an amended return, or notify us in writing of IRS audit results, we can adjust your return based on the IRS audit findings at any time in the future, which may result in additional tax and interest.

If you’re not sure if you need to file an amended Virginia tax return, give us a call.

Changes to Another State’s Return Affecting Your Virginia Return

If you file an amended return with any other state that affects your Virginia income tax, you must file an amended Virginia return within one year.

Correcting an Error

You may also need to file an amended return if you need to correct an error or include information that was not previously included on your return.

How Long Do You Have to File an Amended Return?

• If you or the IRS changes your federal return, you must file an amended Virginia return within one year of the final IRS determination.
• If you file an amended return with any other state that affects your Virginia income tax, you must file an amended Virginia return within one year.

Interest on any amount due will still accrue from the original due date, so file the corrected return as soon as you can.

If Changes to Your Return Result in a Refund

We can only issue a refund if the amended return is filed within:

• 3 years from the due date of the original return, including valid filing extensions;
• 1 year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Virginia tax attributable to the federal change or correction;
• 1 year from the final determination of the amended return of any other state, or change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction;
• 2 years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return; or
• 2 years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.

How to Complete an Amended Return

You can file your amended return electronically, or on paper. If you file electronically, follow the instructions for your software provider.

In either case, make sure to indicate that it’s an amended return before filling it out.

For paper returns, mark the oval labeled “Amended Return.” Complete the new return using the corrected information, as if it were the original return. Do not make any adjustments to your amended return to show that you received a refund or paid a balance due with your original return. Attach a complete copy of your federal amended return, if applicable.

If your amended return results in additional tax due, interest must be paid on the tax you owe from the due date on the original return to the date filed or postmarked.

For more information, see the instructions for the individual income tax return you need to amend.