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Virginia Free Printable 2019 Form 500ES - Corporation Estimated Income Tax Payment Vouchers for 2020 Virginia 500ES - Forms and Instructions for Declaration of Estimated Income Tax

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500ES - Forms and Instructions for Declaration of Estimated Income Tax
2019 Form 500ES - Corporation Estimated Income Tax Payment Vouchers

Virginia Form 500ES 2019 Corporation Estimated Income Tax Payment Vouchers All corporation estimated income tax payments must be made electronically. Use these vouchers only if you have an approved waiver. General Information Short Taxable Year Every corporation subject to state income taxation must make a declaration of estimated income tax for the taxable year if the corporation’s state income tax for the same period, reduced by the allowable tax credits, can be expected to exceed $1,000. A declaration of estimated income tax is not required for a period of less than 12 months, if: (a) the period is less than 4 months; or (b) the filing requirements are first met after the 1st day of the last month in the short taxable year. Corporation Electronic Filing Requirement All corporations are required to file their annual income tax returns and make all payments electronically. If you are unable to file and pay electronically you may request a waiver. You can obtain the waiver request form at www.tax.virginia.gov or by calling (804) 367-8037. How to Make Estimated Tax Payments Electronically The Department provides two secure online options for submitting estimated payments: eForms and Business iFile. Payments are made by Debit EFT and you may schedule your payment for a future date. A corporation may also make its estimated tax payments using an ACH credit transaction through its bank. Some banks may charge a fee for this service. An Electronic Payment Guide is available on the Department’s website with information on how to submit ACH credit payments to the Department. How to Make Estimated Tax Payments by Mail If you have an approved waiver from the electronic payment requirement, use these vouchers to make your declaration. Make your check or money order payable to: Virginia Department of Taxation. Send the completed voucher and payment to: Department of Taxation P.O. Box 1500 Richmond, VA 23218-1500 When to File and Pay Taxpayers filing on a fiscal year or calendar year basis should follow the declaration and payment schedule in the table shown below. Vouchers are to be filed in numerical order beginning with Voucher 1 for the 1st quarter, Voucher 2 for the 2nd quarter, and so forth. Compute taxable income for the short taxable period on an annual basis by multiplying the income amount by 12 and dividing the result by the number of months in the short period. Refer to the table shown below to determine the date the declaration is to be filed and the number and the dollar amount of installments to be paid. You are not required to annualize your income if the short taxable year does not change your accounting period. Consolidated or Combined Estimated Tax An affiliated group filing a consolidated or combined return must file a declaration of estimated tax on the same basis as a corporation for each taxable year. A consolidated or combined return is considered the return of a single taxpayer for the purpose of Va. Code §§ 58.1‑500 through 58.1‑504. Failure to Pay Underpayment of estimated income tax payments will result in an addition to the tax from the due date of the installment until paid, or until the due date for filing the return, whichever is earlier. If the corporation has an underpayment of estimated tax and believes an addition to the tax should not be assessed, Form 500C, Underpayment of Virginia Estimated Tax by Corporations, must be enclosed with the corporation’s income tax return along with supporting schedules which document the applicable exception (included in Va. Code § 58.1‑504 (D)). Need Help? • Visit our website for more information: www.tax.virginia.gov. • Call us at (804) 367-8037. • Write to P.O. Box 1115, Richmond, VA 23218-1115 (Do not send returns or payments to this address). Declaration and Payment Schedule The date the declaration is to be filed and the number and amount of installments to be paid is determined in accordance with the following table. If the requirements are first met— The declaration must be filed on or before— before the 1st day of the 4th month of the taxable year the 15th day of the 4th month of the taxable year 4 after the last day of the 3rd month and before the the 15th day of the 6th 1st day of the 6th month of the taxable year month of the taxable year 3 the 15th day of the 9th month of the taxable year 2 after the last day of the 8th month and before the 15th day of the 12th the 1st day of the 12th month of the taxable year month of the taxable year 1 after the last day of the 5th month and before the 1st day of the 9th month of the taxable year Va. Dept. of Taxation  2601010  Rev. 07/18 The number of installments to be paid is— The following percentages of the estimated tax must be paid on or before the 15th day of the— 4th month 6th month 9th month 12th month 25% 25% 25% 25% 33 1/3% 33 1/3% 33 1/3% 50% 50% 100% HOW TO USE FORM 500ES 1. Complete the Estimated Tax Worksheet below to compute your estimated tax for 2019. Estimated Tax Worksheet (This is your record –­retain for your files.) 1. Virginia net income expected in 2019..........................................................................................................1. $ 2. Estimated tax for the entire year (6% of Line 1, less allowable credits). If $1,000 or less, no declaration is required. Enter this amount on Line 1 of the voucher..................................................................................2. $ .00 .00 3. For CALENDAR YEAR taxpayers – if first filing is on or before: • April 15, 2019 enter 1/4 of Line 2 here. • June 15, 2019 enter 1/3 of Line 2 here. • Sept.15, 2019 enter 1/2 of Line 2 here. • Dec. 15, 2019 enter amount on Line 2 here. For FISCAL YEAR taxpayers – see Declaration and Payment Schedule on preceding page and enter amount here.................................................................................................................................3. $ .00 4. Amount of any 2018 OVERPAYMENT to be credited to 2019 tax................................................................4. $ .00 5. Amount of this estimated tax payment (Line 3 less Line 4)..........................................................................5. $ .00 2. Enter the estimated payment amount from Line 5 (above), on Line 2 of the first voucher. 3. The amount of SUBSEQUENT installment payments due (to be shown on Line 2 of the appropriate voucher) will be the amount shown on Line 3 (above). 4. If there is an overpayment from Line 4 (above) which is larger than the first installment payment on Line 3 (above), enter 0 on Line 2 of the first voucher filed (NO PAYMENT IS DUE). If an overpayment is not deducted from the 1st installment payment then this amount can be applied toward the next installment payment due. The difference is entered on Line 2 of the appropriate voucher. 5. You may elect to apply part of the OVERPAYMENT shown on Line 4 (above) against an installment due. Divide the OVERPAYMENT by the number of installments due and deduct this amount from Line 3 (above). The difference is entered on Line 2 of the appropriate voucher. HOW TO COMPLETE THE FORM 500ES VOUCHERS 1. Enter your Virginia account number, the ending month and year for the entire taxable year (calendar, fiscal, or short taxable year) for which the estimated payment is made (not the ending date for the quarter the estimated payment is made). EXAMPLE: If the ending month for the taxable year of the corporation is March 2019, enter 03 19. 2. Enter the name, federal employer identification number, address, city, state, and ZIP Code on each voucher. 3. Enter on Line 1 of the voucher the amount shown on Line 2 of the worksheet. 4. Enter on Line 2 of the voucher the amount of your payment. 5. Sign the first voucher you file and detach. You need not sign SUBSEQUENT vouchers UNLESS you are amending your estimate. 6. Enclose check or money order to the voucher and mail to the Virginia Department of Taxation, P.O. Box 1500, Richmond, VA 23218‑1500. PRINT YOUR VIRGINIA ACCOUNT NUMBER ON YOUR CHECK OR MONEY ORDER. Fill in the Estimated Tax Payment Record (below) for your own personal tax record. 7. For each SUBSEQUENT installment, enter your payment on Line 2 of the voucher, enclose your check or money order, and mail it. HOW TO AMEND FORM 500ES If it is necessary to amend Form 500ES, follow these steps: 1. Fill out the Amended Computation Schedule below. 2. Enter the revised amounts of estimated tax and payment on the NEXT voucher due. 3. Sign the voucher, detach, and mail with required payment on or before required due date. 4. For each subsequent installment, enter your payment on Line 2 of the voucher, enclose your check or money order, and mail it. Amended Computation Schedule (Use if estimated tax is changed after declaration has been filed.) 1. Amended estimated tax. (Enter here and on Line 1 of the next voucher due.)............................................1. $ .00 2. Less any payments made or credits applied against 2019 declaration........................................................2. $ .00 3. Unpaid balance (Line 1 less Line 2).............................................................................................................3. $ .00 4. Amount to be paid (Line 3 divided by number of remaining installments). Enter here and on Line 2 of the next voucher due.........................................................................................................4. $ .00 2019 ESTIMATED TAX PAYMENT RECORD Date PAYMENT MADE WITH DECLARATION Check or Money Order No. Amount Overpayment Credit Applied Total Amount Paid $ $ $ 2ND PAYMENT $ $ $ 3RD PAYMENT $ $ $ 4TH PAYMENT $ $ $ TOTALS $ $ $ Payments must be submitted electronically using eForms, Business iFile, or with an ACH Credit from your bank. Use these vouchers only if you have an approved waiver from the electronic payment requirement. To request a waiver, follow the instructions at www.tax.virginia.gov. Form 500ES Virginia Estimated Tax Declaration For Corporations Virginia Department of Taxation P.O. Box 1500, Richmond, VA 23218-1500 (804) 367-8037 (DOC ID 501) Attention: Payment must be made electronically using eForms, Business iFile or with an ACH credit from your bank. Use this voucher only if you have an approved waiver. 0000000000000000 5010000 000000 02 VA Account Number 35- VOUCHER 2 For mo./yr. ending Name of Corporation FEIN Address (Number and Street) 1. Estimated tax for the year....$ .00 2. Amount of this payment......$ .00 Address (Continued) City, State, and ZIP Code I declare that this declaration has been examined by me and to the best of my knowledge and belief, it is true, correct, and complete. Signature Date Form 500ES 0000000000000000 5010000 VA Account Number Phone Number Virginia Estimated Tax Declaration For Corporations (DOC ID 501) For mo./yr. ending FEIN Address (Number and Street) Address (Continued) 1. Estimated tax for the year....$ .00 2. Amount of this payment......$ .00 City, State, and ZIP Code ­—Do not write below this line.— I declare that this declaration has been examined by me and to the best of my knowledge and belief, it is true, correct, and complete. Signature VOUCHER 1 Virginia Department of Taxation P.O. Box 1500, Richmond, VA 23218-1500 (804) 367-8037 Attention: Payment must be made electronically using eForms, Business iFile or with an ACH credit from your bank. Use this voucher only if you have an approved waiver. 000000 01 35- Name of Corporation ­—Do not write below this line.— Date Phone Number Payments must be submitted electronically using eForms, Business iFile, or with an ACH Credit from your bank. Use these vouchers only if you have an approved waiver from the electronic payment requirement. To request a waiver, follow the instructions at www.tax.virginia.gov. Form 500ES Virginia Estimated Tax Declaration For Corporations VOUCHER 4 Virginia Department of Taxation P.O. Box 1500, Richmond, VA 23218-1500 (804) 367-8037 Attention: Payment must be made electronically using eForms, Business iFile or with an ACH credit from your bank. Use this voucher only if you have an approved waiver. (DOC ID 501) 0000000000000000 5010000 000000 04 VA Account Number 35- Name of Corporation For mo./yr. ending FEIN Address (Number and Street) Address (Continued) City, State, and ZIP Code 1. Estimated tax for the year....$ .00 2. Amount of this payment......$ .00 ­—Do not write below this line.— I declare that this declaration has been examined by me and to the best of my knowledge and belief, it is true, correct, and complete. Signature Date Form 500ES Phone Number Virginia Estimated Tax Declaration For Corporations Virginia Department of Taxation P.O. Box 1500, Richmond, VA 23218-1500 (804) 367-8037 (DOC ID 501) Attention: Payment must be made electronically using eForms, Business iFile or with an ACH credit from your bank. Use this voucher only if you have an approved waiver. 0000000000000000 5010000 000000 03 VA Account Number 35- Name of Corporation For mo./yr. ending FEIN Address (Number and Street) 1. Estimated tax for the year....$ .00 2. Amount of this payment......$ .00 Address (Continued) City, State, and ZIP Code ­—Do not write below this line.— I declare that this declaration has been examined by me and to the best of my knowledge and belief, it is true, correct, and complete. Signature VOUCHER 3 Date Phone Number
Extracted from PDF file 2019-virginia-form-500es.pdf, last modified July 2018

More about the Virginia Form 500ES Corporate Income Tax Estimated TY 2019

We last updated the 500ES - Forms and Instructions for Declaration of Estimated Income Tax in March 2020, so this is the latest version of Form 500ES, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 500ES directly from TaxFormFinder. You can print other Virginia tax forms here.

Other Virginia Corporate Income Tax Forms:

TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 502 Pass-Through Entity Return of Income
Form 770 770 - VA Fiduciary Income Tax Return
Form 500 Corporate Income Tax Return
Form 502W 502W - Pass-Through Entity Withholding Tax Payment Voucher and Instructions
Form 502 VK-1 Owner's Share of Income and Virginia Modifications and Credits

Download all VA tax forms View all 136 Virginia Income Tax Forms


Form Sources:

Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form 500ES from the Department of Taxation in March 2020.

Show Sources >

Form 500ES is a Virginia Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Virginia Form 500ES

We have a total of seven past-year versions of Form 500ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 500ES

2019 Form 500ES - Corporation Estimated Income Tax Payment Vouchers

2018 Form 500ES

2018 Form 500ES - Corporation Estimated Income Tax Payment Vouchers

2017 Form 500ES

2017 Form 500ES - Commonwealth of Virginia Corporation Estimated Income Tax Payment Vouchers

2016 Form 500ES

500 ES 16 ER Final 06 17 15.indd

500ES - Forms and Instructions for Declaration of Estimated Income Tax 2015 Form 500ES

500 ES Flat 2015 ER 09 010 14.indd

500ES - Forms and Instructions for Declaration of Estimated Income Tax 2014 Form 500ES

500 ES Flat 2015 ER 09 010 14.indd


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