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Virginia                                    Corporate Income Tax Automatic 
Form 500CP                                  Extension Payment Voucher                                                2022
                            All corporation tentative tax payments must be made electronically.
                                            Use this voucher only if you have an approved waiver.
Corporation Electronic Filing Requirement                             soon as you realize you owe tax. For fiscal year filers, file 
All corporations are required to file their annual income tax         Form 500CP with your payment on or before the due date 
returns and make all payments electronically. If you are unable       of your return. The due date for a nonprofit corporation with 
to file and pay electronically, you may request a waiver. You         unrelated business income is the 15th day of the 6th month 
can obtain the waiver request form at www.tax.virginia.gov            following the close of the taxable year. If the due date falls 
or by calling (804) 367-8037.                                         on a Saturday, Sunday, or legal holiday, file Form 500CP on 
                                                                      the next business day. 
To Make Your Tentative Tax Payments 
                                                                      Write your Federal Employer Identification Number, 
The  Department  provides  two  secure  online  options  for          taxable year, and “VA 500CP” on your payment. Send the 
submitting an extension  payment:           eForms and Business       completed Form 500CP and payment to:
Online Services. Payments are made by Debit EFT and you 
may schedule your payment for a future date. A corporation                          Department of Taxation
may also make its extension payments using an ACH Credit                            P.O. Box 1500
transaction through its bank. Some banks may charge a fee                           Richmond, VA 23218-1500
for this service. An Electronic Payment Guide is available on         If you need assistance, please call (804) 367-8037.
the Department’s website with information on how to submit 
                                                                      Penalty for Failure to Timely Pay the Tax Due
ACH Credit payments to the Department.
                                                                      When the return has been filed during the extension period 
Extension Payment                                                     but 90% of the tax liability was not paid by the original due 
You are allowed an automatic 7-month extension of time  date, you will owe a penalty. The penalty is 2% per month 
(6 months for nonprofit corporations and entities other than          for each month or fraction thereof from the original due date 
C corporations) to file your corporation income tax return. This      through the date of full payment or the extended return due 
provision does not extend the due date for payment of taxes           date, whichever occurs first.
and you must pay at least 90% of your tax by the original due         If the return is not filed on or before the extended due date, 
date for filing the return (April 15, 2023 for calendar year filers). the late file penalty shall apply as if no extension had been 
Purpose of Form 500CP                                                 granted. 
Form 500CP is a payment coupon that can be used        only if  The daily interest on any tax due and/or applicable penalty 
you have an approved waiver from filing electronically. File  will accrue at the rate of 2% over the federal “underpayment 
Form 500CP to submit your payment by check or money order.            rate” in accordance with Va. Code § 58.1-15 from the original 
                                                                      return due date until paid in full.
When and Where to File Form 500CP
If you have an approved waiver, file Form 500CP with your 
payment on or before April 15 (for calendar year filers) or as 

                            2022 Virginia Corporate Income Tax Automatic Extension Payment Voucher 
500CP                                                  Virginia Department of Taxation
(DOC ID 502)                                           P.O. Box 1500, Richmond, VA 23218-1500
                                                       (804) 367-8037
                                                                                    Payment must be made electronically. Use this 
                                                                                    voucher only if you have an approved waiver.

                                                                                    Check if a nonprofit corporation 
0000000000000000 5028888 000000
                                                                                    For Taxable Year Ending          Check type of return
FEIN                                        Entity Type
                                                                                    MONTH        YEAR                500500EC
Corporation Name                                       First 4 Letters of Corp. Name
                                                                                        Make check or money order payable to:
Address (Number and Street)                                                             Virginia Department of Taxation.
                                                                                                  Tax Payment Amount
Address (Continued)

City, State, and ZIP Code                                                             $                                  . 0 0

Va. Dept. of Taxation  2601008-W  Rev. 07/22






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