Tax Type
Individual Income Tax
Description
Amended returns; Statute of limitations
Topic
Returns/Payments/Records
Statute of Limitations
Date Issued
12-14-1984
December 14, 1984
Re: Request for Ruling/Individual Income Tax
Dear ****
This will reply to your letter of October 30, 1984 in which you submit a request for a ruling on the statute of limitations on the filing of amended Virginia income tax returns.
§ 58-1118.1 of the Code of Virginia (to be recodified as § 58.1-1823 effective January 1, 1985) provides that "[a]ny person filing a tax return required for any tax administered by the Department of Taxation may, within three years from the last day prescribed by law for the timely filing of the return, or within sixty days from the final determination of any change or correction in the liability of the taxpayer for any federal tax upon which the State tax is based, whichever is later, file an amended return with the department."
Based upon the foregoing statute, an amended income tax return must be filed within three years of the return's due date, including extensions, or within sixty days of the final determination of any federal income tax changes or corrections made by the Internal Revenue Service. Virginia Code § 58-151.062(a) (to be recodified as § 58.1-381 effective January 1, 1985) sets forth May 1 of each year as the filing date for the previous calendar year's return and the fifteenth day of the fourth month after the close of the taxable year as the filing date for fiscal year returns, unless an extension of time to file a return is obtained from the department. Using your example, a taxpayer may have filed amended tax returns on July 1, 1984 for the taxable years 1981, 1982, and 1983 as three years had not passed at that time from the returns' original due dates of May 1, 1982, May 1, 1983, and May 1, 1984.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner