Virginia Sole Proprietorship Tax Deadlines 2026
Complete guide to Sole Proprietorship filing dates, extensions, estimated payment schedules, and required forms in Virginia for the 2026 tax year. Virginia imposes a state income tax, so Sole Proprietorship entities must file both federal and state returns.
Virginia Sole Proprietorship filing deadline
Business income reported on VA personal return.
Due: May 1, 2026
Extension: Nov 1, 2026
Form: Form 760
Estimated payments
Quarterly estimated payment dates: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027.
Due: Apr 15, 2026
Virginia Sole Proprietorship Tax Calendar at a Glance
| Event | Date |
|---|---|
| Filing deadline | May 1, 2026 |
| Extension deadline | Nov 1, 2026 |
| Q1 estimated payment | Apr 15, 2026 |
| Q2 estimated payment | Jun 15, 2026 |
| Q3 estimated payment | Sep 15, 2026 |
| Q4 estimated payment | Jan 15, 2027 |
FAQ
When is the Sole Proprietorship tax filing deadline in Virginia for 2026?
The Virginia Sole Proprietorship tax return is due May 1, 2026 for the 2026 tax year. An extension is available until Nov 1, 2026.
Does Virginia require Sole Proprietorship estimated tax payments?
Yes, Virginia requires estimated tax payments for Sole Proprietorship entities. The quarterly due dates are: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027. Penalties may apply if you underpay or miss a deadline.
What form do I file for a Sole Proprietorship in Virginia?
Sole Proprietorship entities in Virginia file using Form Form 760. You can download the form from Virginia Department of Taxation at https://www.tax.virginia.gov.
Can I get an extension for my Virginia Sole Proprietorship tax return?
Yes. Virginia allows an extension for Sole Proprietorship returns until Nov 1, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of May 1, 2026.
What are the penalties for filing late in Virginia?
Virginia typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.
Where can I file Virginia Sole Proprietorship taxes?
File through Virginia Department of Taxation. Visit https://www.tax.virginia.gov for e-filing options, downloadable forms, and payment portals.
Virginia Estimated Tax Payments
View the full quarterly estimated payment schedule for Virginia, including all entity types and payment methods.
View Virginia estimated payments →