Annual Filing Requirements
Annual Report & Annual Registration 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.
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.
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
The tax rate is 6% of Virginia taxable income.
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)
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.