For VA HOAs - Did you request a waiver for 2013 e-file requirement?

In 2011 the Commonwealth of VA adopted a the 2012-2014 Appropriations Act that required e-filing of corporate tax returns. Corporations could request a hardship waiver from the requirement if they were unable to comply. This was good because for Associations that did their own taxes, the authorized software for 2012 cost $800 or more. However, the waiver needed to be requested each year.

When I submitted the waiver request last year, one of the key reasons was the cost of the software. When I went to apply for a waiver again this year, I noticed that the state has more approved software choices then they did in 2012. Now the least expensive is $150.

My question to those in VA Associations are:

Do you request waivers from the e-file requirement?
Did you request one this year?

Ray,

Other than asking your Board, I wouldn't know how one could verify that this was done or a waiver was granted.

In VA, all Corporations must file a State tax return. It does not matter if they owe taxes or not.

The intent of the e-file was to allow quicker verification and collection of sales tax. However, the Legislation made a blanket law for all corporations and since most Associations are also corporations, they must also comply.

My concern is since the State finally authorized less expensive software that can be used, how likely are they to grant waivers.

I just wish the State would get off it's behind and have their own online filing of Corporate taxes like they do for personal taxes.

It would be even better if you were not required to file if you owe no tax. As it stands now, you must use your resources to report and the state must use its resources to process your return with neither party gaining any benefit from their collective efforts.