You should file your return as soon as possible after January 1, but not later than May 1. If the due date falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day.
Virginia law provides an automatic six-month filing extension for income tax returns. No application for extension is required. The extension is for filing the return not for payment of the tax; therefore, you must pay at least 90% of your tax by the due date, May 1. To make a payment of tentative tax, use Form 760IP.