[Virginia] When does overpayment state income tax credit expire?

[tk01kj]

I should have an overpayment credit of $520 because I paid VA income tax when I wasnt a VA resident from a tax amend submitted in apr 2021. VA could not refund me so they informed of an overpayment credit i claim on future income tax return. I did not file a tax return for tax year 2022 because I did not have enough income, so 2023 I will need to file a tax return but the state tax liability will be less than the overpayment. Does the state overpayment credit carry onto 2024 tax year if my VA tax liability in 2023 is below $520?

[Anonymous_]

@Mike9241 

[ThomasM125]

Per this excerpt from the Virginia Administrative code, there is a three year statute of limitation on individual income tax overpayments. I believe you are referring to the tax year of 2021 which was due in 2022. So you will probably receive your refund if you file the 2024 return on time:

 

However, your unique situation is not easy to research by reference to readily available tax guides, so it is advisable that you contact the Virginia Department of Taxation to get better clarity on the matter. You can find their contact information here:

Virginia Department of Taxation