An extension to file is not an extension to pay tax.
Virginia grants an automatic 6-month filing extension with no application required at all - not even a federal extension is needed. The tradeoff is a strict payment test: at least 90% of the total tax liability must be paid by the original due date to avoid the extension penalty.
| Item | Detail |
|---|---|
| Form required | None - fully automatic; Form 760IP only to submit a payment |
| Original due date | May 1, 2026 (Virginia's individual due date, later than the federal April 15) |
| Extended due date | November 1, 2026 (6 months) |
| Payment threshold | At least 90% of total tax liability must be paid by May 1, 2026 to avoid the extension penalty; a taxpayer who pays 90-99% and pays the remainder with the return by the extended due date owes interest only, no penalty |
| Authority | Va. Code §58.1-344 |