The Virginia Department of Taxation would like to clarify how Tax Preparers should submit the Corporate Income Tax Electronic Filing Waiver Request on behalf of their clients.     

• Complete a single Corporate Income Tax Electronic Filing Waiver Request Form.
• Attach a list of the Corporations for which you prepare tax returns and/or submit payments and include the following information for each corporation.
• • Corporation Name
  • Corporation FEIN
  • Indicate whether you have a Power of Attorney for each client
• Fax the Waiver Request and list to 804-367-3015
• The Department will issue a single waiver to the tax preparer covering all their clients.

Listed below are some valid reasons for which a Tax Professional would request a waiver.

• The Tax Preparer’s software does not support electronic filing
• The cost to purchase software supporting e-File would be a cost burden on the firm.    
• The fact that the IRS does not support a specific federal form or schedule through their e-File program is not a valid reason for a waiver on its own merit.  Since Virginia’s e-File program supports PDF attachments, the federal return or form can be attached as a PDF and filed as an “unlinked” return to Virginia.  Please check with your software company as to whether they support both linked and unlinked returns.  
• • If you do not have a scanner or other means to produce a PDF, then request a waiver.
  • If your software does not support unlinked filing of returns to the state, then request a waiver.

If you have any questions, please direct them to Nancy Wilson at nancy.wilson@tax.virginia.gov.