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Virginia Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: March 28, 2008
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
State Corporation Commission
Tyler Building
1300 E. Main Street
Richmond, VA 23219
(804) 371-9967
1-800-552-7945 (Virginia only)
http://www.scc.virginia.gov/clk/index.aspx
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Virginia Department of Taxation
Office of Customer Services
Post Office Box 1115
Richmond, VA 23218-1115
(804) 367-8037
FAX: 804-254-6111
http://www.tax.virginia.gov/
Virginia State Statutes
To research the State Statutes for Virginia Corporations and LLCs, click here.
To research the State Statutes for Virginia Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report & Annual Registration Fee
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Fee: |
There is no fee associated with filing the annual report.
The annual registration fee is $100 if the number of authorized shares is 5,000 shares or less. If the corporation has authorized shares of more than 5,000, the annual fee is $100 plus $30 for each additional 5,000 shares, up to a maximum of $1,700.
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Forms: |
The commission mails an Annual Assessment Packet, containing a preprinted annual report form and a notice of annual registration fee assessment, to the registered agent of each active domestic and foreign stock and non-stock corporation at the registered office address on file with the commission approximately 75 days before the annual report and registration fee payment are due.
Annual Report - Electronic Request for Annual Report
You may also contact the Office of the Clerk at (804) 371-9733 or toll-free (in Virginia only) at 1-866-722-2551 and request a preprinted annual report or annual registration fee form.
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Due Date: |
Annual report is due by the last day of the month in which it was incorporated or authorized to transact business in Virginia.
The annual registration fee is due as of the first day of the second month next preceding the month the corporation was incorporated or authorized to transact business in Virginia. |
Corporation Tax Returns
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Tax: |
The tax rate is 6% of Virginia taxable income.
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Forms: |
Form 500 - VA 2007 Corporation Income Tax Return (instructions)
Form 500V - Tax Payment Voucher
Form 502 - 2007 S Corporation PTE Return of Income (instructions)
Tax Forms - Forms for Tax Year 2007 (Also 1997-2006 Forms) |
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Due Date: |
Taxes are due by the 15th day of the 4th month following the beginning of its fiscal year, or April 15th in a calendar year. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
There is no fee associated with filing the annual report.
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Forms: |
The commission mails an Annual Assessment Packet, containing a preprinted annual report form and a notice of annual registration fee assessment, to the registered agent of each active domestic and foreign stock and non-stock corporation at the registered office address on file with the commission approximately 75 days before the annual report and registration fee payment are due.
Annual Report - Electronic Request for Annual Report
You may also contact the Office of the Clerk at (804) 371-9733 or toll-free (in Virginia only) at 1-866-722-2551 and request a preprinted annual report or annual registration fee form.
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Due Date: |
Annual report is due by the last day of the month in which it was organized in Virginia. |
LLC Tax Returns
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Tax: |
The tax rate is 6% of Virginia taxable income.
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Forms: |
Form 500 - 2007 Income Tax Return (if LLC files as a Corporation) (instructions)
Form 502 - 2007 Return of Income (if LLC files as a Partnership) (instructions)
Tax Forms - Forms for Tax Year 2007 (Also 1997-2006 Forms)
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Due Date: |
Taxes are due by the 15th day of the 4th month following the beginning of its fiscal year, or April 15th in a calendar year. |
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