Looking for a Virginia Tax Forms And Templates? Download it for free!

Electronic Return Origination (con’t)

Acknowledgements of Transmitted Return Data (con’t)

Accepted returns meet the processing criteria and Virginia Department of Taxation considers the

returns “filed.” Rejected returns fail to meet processing criteria and are considered “not filed.” The

acknowledgement identifies the source of the problem according to error reject codes. These codes

explain why the return rejected. Details are available in Appendix A and Appendix B. The ERO should

check acknowledgements regularly to identify returns requiring follow up action and take reasonable

steps to address issues identified in acknowledgements. The return can then be re-transmitted as an

“Unlinked” transmission. The acknowledgement files must be retained for one year after transmission.

Resubmission of Rejected Tax Returns

If the Department rejects the e-Filed tax return, and the ERO cannot rectify the reason for the rejection,

the ERO must take reasonable steps to inform the taxpayer of the rejection within 24 hours. The ERO

must provide the taxpayer with reject code(s) accompanied by an explanation. If the taxpayer chooses

not to have the e-Filed return corrected and transmitted to the Department, or if the Department cannot

accept the return for processing, the taxpayer must file a timely paper return.

Note: Virginia does not follow the IRS return perfection period. A return must be transmitted and

accepted by the due date of the return to be considered timely filed.

Electronic Funds Withdrawal – Direct Debit

All corporations must pay the tax due payment through the e-File system as a direct debit or with an

ACH Debit established through the corporation’s bank, for TY 2013.

Note: No Virginia electronic mandates apply to the Virginia Pass-Through Entity Return of Income

and Return of Nonresident Withholding Tax Return (502) at this time. However, partnerships are

encouraged to e-file the 502 return through Virginia’s Corporate and Pass-Through Entity e-File

program.

Prior to initiating an ACH Debit transaction, notify your bank that the Department of Taxation is

authorized to debit your bank account. Some banks use a "filter", which prevents unauthorized debits

against a customer's account to occur. If your bank requests a filter number / Company ID for the debit

transactions, please call (804) 367-8037 to obtain this number. If your bank denies your EFT payment,

the denial is handled like a returned check and late payment charges will apply

Taxpayers can schedule a payment for withdrawal on a future date. Scheduled payment must be

effective on or before the return due date. For returns transmitted after the due date, the payment date

must be same as the date the Provider transmitted the return. If no payment request date is provided,

the Return Submitted date will be considered the direct debit date.

Handbook for Authorized Tax Preparers & Electronic Return Originators of Virginia Corporate & PTE Tax Returns

Page 10

Log For Authorized Tax Preparers & Electronic Return Originators Of Virginia Corporate & Pte Tax Returns - Virginia Department Of Taxation - 2013 Page 11