Corporate returns for the taxable year ending September 30, 2012, must be filed on or before January 15, 2013.
Even though Virginia law provides for an automatic six-month extension, it is an extension to file, not an extension to pay. At least 90 percent of the total tax liability for the taxable year must be paid on or before the due date of the return. Visit the Corporate Income Tax page of the Department's website for more information.
Corporate returns for the taxable year ending March 31, 2012 for which an extension of time to file was taken must also be filed on or before January 15, 2013.