Virginia Individual Income Tax Declaration

Part II    Declaration of Taxpayer

I declare under penalties of perjury that I have compared the information on my return with the information I have provided to my electronic return originator and that the amounts described in Part I above agree with the amounts shown on the corresponding lines of my 2024 Virginia individual income tax return. To the best of my knowledge and belief, my return is true, correct and complete. I consent that my return including this declaration and accompanying schedules and statements be sent to the Internal Revenue Service (IRS) by my electronic return originator (ERO) and by the IRS to Virginia Tax. This declaration is to be retained by the ERO or transmitter as validation of my electronically filed Virginia income tax return. Taxpayers may sign the form using a rubber stamp, mechanical device, such as a signature pen, or computer software program.

Part III    Declaration of Electronic Return Originator (ERO) and Paid Preparer

I declare that I have reviewed the above taxpayer's return and that the entries on this form are complete and correct to the best of my knowledge. I have obtained the taxpayer's signature on Form VA-8453 before submitting this return to the Internal Revenue Service (IRS) and Virginia Tax. I have provided the taxpayer with a copy of all forms and information to be filed with the IRS and Virginia Tax and have followed all other requirements as described in Handbook for Electronic Filers of Individual Income Tax Returns (Tax Year 2024) and any requirements specified by Virginia Tax. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above taxpayer's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which preparer has any knowledge. EROs and paid preparer can sign the form using a rubber stamp, mechanical device, such as a signature pen, or computer software program.

Purpose of Form

Note: This form should be retained by the ERO. Do not send this form to the Virginia Department of Taxation (Virginia Tax) or the IRS. ERO can store this form electronically.

Use Form VA-8453 to:

• Authenticate the electronic portion of Form 760CG, Form 760PY or Form 763,
• Authorize the ERO to transmit via a third party transmitter or authorize the online filing company to transmit, and
• Provide the taxpayer's consent to directly deposit any overpayment

When and Where to File

This form must be retained by the preparer/ERO for three (3) years or for online filed returns, the taxpayer must retain for three (3) years once the Virginia acknowledgment is received. For self-prepared returns, the taxpayer must retain the form. Preparers, EROs, transmitters and or taxpayers must make the documents available to Virginia Tax upon request.

ERO and Paid Preparers’ Responsibilities

Virginia Tax requires the ERO’s signature. A paid preparer must sign Form VA-8453 in the space for Paid Preparers. EROs and Paid Preparers may sign Part III of the form using the alternative signature methods using a rubber stamp, mechanical device, such as a signature pen, or computer software program. The signature must include either a facsimile of the Individual ERO’s signature or of the ERO’s printed name. If the paid preparer is also the ERO, do not complete the paid preparer section. Instead, check the box labeled "Y” next to “Paid Preparer?”.

Taxpayers’ Responsibilities

If there is an amount on Line 6 and the taxpayer checks Box 8c and is paying by check or money order, mail the payment by May 1, 2025 with Form 760-PMT to the applicable address shown in the instruction booklet.

If the taxpayer checks Box 8a OR 8c, the taxpayer must ensure that the following information relating to the financial institution account is provided in the tax preparation software:

• Routing number
• Account number
• Type of account (checking or savings)
• Refund amount for overpayment returns
• Direct debit amount for tax due returns
• Direct debit date must equal the date of transmission for returns filed on or after May 1, 2025.

Federal banking regulations have imposed additional reporting requirements on all electronic banking transactions that directly involve a financial institution outside of the territorial jurisdiction of the United States at any point in the process. These are called International ACH Transactions (IAT) and include both electronic debit (tax payments) and credit (direct deposit of refunds) transactions. At present, Virginia Tax does not support IAT.

If direct deposit is IAT, select Option 8b to receive a check by mail. If direct debit is IAT, payments should be made by check attached to Form 760-PMT and mailed or by credit card.

Taxpayers may sign Part II of the form using the alternative signature methods using a rubber stamp, mechanical device, such as a signature pen, or computer software program. The signature must include either a facsimile of the taxpayer’s signature or of the taxpayer’s printed name.

Note. Automated Refund information is available online at www.tax.virginia.gov or by phone at (804) 367-2486.