Virginia Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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
Office of the Clerk

Tyler Building, 1st Floor
1300
E. Main Street
Richmond, VA  23219

(804) 371-9733
1-866-722-2551 (Virginia only)

E-mail: sccinfo@scc.virginia.gov 

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.

  

 

Corporations 

 

Annual Filing Requirements

 

Annual Report & Annual Registration Fee

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. The annual registration fee for Non-stock corporations is $25.

 

 

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
.

 

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

Tax:

The tax rate is 6% of Virginia taxable income.

 

 

Forms:

Form 500 - 2010 Corporation Income Tax Return (instructions)

Form 500V - 2010 Tax Payment Voucher

Form 502 - 2010 S Corporation PTE Return of Income (instructions)

Form 502V - 2010 PTE Tax Payment Voucher
Tax Forms - Forms for Tax Year 2010 (Also 1997-2009 Forms)

 

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

Fee:

There is no fee associated with filing the annual report.

 

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.

 

Due Date:

Annual report is due by the last day of the month in which it was organized in Virginia.

 

LLC Tax Returns

Tax:

The tax rate is 6% of Virginia taxable income.

 

Forms:

Form 500 - 2010 Income Tax Return (if LLC files as a Corporation) (instructions)

Form 500V - 2010 Tax Payment Voucher

Form 502 - 2010 Return of Income (if LLC files as a Partnership) (instructions)

Form 502V - 2010 PTE Tax Payment Voucher
Tax Forms - Forms for Tax Year 2010 (Also 1997-2009 Forms)

 

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.