Frequently Asked Questions

Taxpayers who make estimated tax payments are required to file Form 760ES Voucher 1 annually on or before May 1 with the Commissioner of the Revenue's office. All subsequent payments are sent to the Treasurer of York County and should be filed in accordance with the due date on the respective voucher.

You must file a virginia income tax return if you are:
- Married filing jointly and combined VAGI is $23,900 or more
- Married filing separately and your VAGI is $11,950 or more
- Single and your VAGI is $11,950 or more

Requirements and rules for automatic 6-month extension for filing income tax returns:
- If you file more than 6-months after the original due date, the extension will not apply, and you will be subject to the late filing penalty of 6% of the tax due per month or part of a month, not to exceed 30%.
- If you file your return within the extension date, and you did not pay at least 90% of your tax due, you will be subject to an extension penalty of 2% per month. The extension penalty is applied to the balance of the tax that was due, May 1, through the date the return is filed. The maximum extension penalty is 12%.
- Interest will be charged on the tax due amount, even if you meet the 90% payment requirement for returns with an automatic 6-month extension.
- No application for an extension is required.
- This extension does not extend the time to pay.
- You must pay at least 90% of your tax due by the original due date using a voucher, form 760IP.

Federal forms are not available in the Commissioner of the Revenue Office.

IRS has evaluated the York County geographic area and has decided not to provide forms to the Office of the Commissioner of the Revenue. The IRS offers the following:
- Federal Forms can be downloaded 7 days a week / 24 hours a day on their website.
- Use the IRS website to order forms, which should be received by mail within 10 days.
- Call toll-free at 800-829-3676 to order tax forms and publications.
- E-file for free, 7 days a week/24 hours a day

You can see the current rates on the

If you are 65 or older, you may be eligible for a deduction.