Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 112 - DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS
Section 23VAC10-112-23 - Declarations of estimated tax; time for filing declaration

A. A declaration of estimated tax of an individual other than a farmer or fisherman shall be filed on or before May 1 of the taxable year, except that if the requirements of 23VAC10-112-20 are met for the first time:

B. If at least two-thirds of a self-employed individual's total estimated gross income for the taxable year is from farming (including oyster farming) or fishing, the declaration of estimated tax may be filed at any time on or before January 15 of the succeeding year, instead of the time otherwise prescribed. However, if the income tax return for the taxable year is filed on or before March 1 of the succeeding year and the total tax is paid at that time, the return will be considered a timely declaration and payment of the January 15 installment under the provisions of 23VAC10-112-25.

A person farming or fishing for a living whose services are legally subject to the will and control of an employer, whether paid by salary or commission, or in cash, fish or produce, is an employee and not a self-employed person. If there is no withholding the employee is subject to the requirements set forth in subsection A.