You can mail your Virginia state income tax return either directly to the Virginia Department of Taxation in Richmond or to the city or county where you lived on January 1 of the tax year. If mailing directly to the Virginia Department of Taxation:

• For returns where you expect a refund (no tax due):
  Virginia Department of Taxation
  P.O. Box 1498
  Richmond, VA 23218-1498

• For returns where you owe tax:
  Virginia Department of Taxation
  P.O. Box 760
  Richmond, VA 23218-0760

Alternatively, you can mail your return to your local city or county tax office based on your residence as of January 1. For example:

• Accomack County: P.O. Box 186, Accomac, VA 23301-0186
• Fairfax County (refund): P.O. Box 1498, Richmond, VA 23218-1498
• Fairfax County (tax due): P.O. Box 760, Richmond, VA 23218-0760
• Virginia Beach City: 2401 Courthouse Dr., Bld. 1, Rm. 121, Virginia Beach, VA 23456-9002

(There are specific addresses for each locality; you can find the full list on the Virginia Department of Taxation website under "Where to File")

. If you are unsure or want the fastest processing, filing electronically is recommended, but if you file by paper, use the correct mailing address depending on whether you owe taxes or expect a refund

. For estimated tax payments in York County, VA, you may mail payments to the Commissioner of the Revenue or Treasurer at specified P.O. Boxes in Yorktown, or to the Department of Taxation in Richmond

. In summary, choose the mailing address based on your situation:

Situation| Mailing Address
---|---
Refund expected| Virginia Dept. of Taxation, P.O. Box 1498, Richmond, VA 23218-1498
Tax due| Virginia Dept. of Taxation, P.O. Box 760, Richmond, VA 23218-0760
Local filing option| Your city or county tax office (address varies)

This ensures your Virginia state tax return is sent to the correct location for processing