Virginia gives you extra time to file and pay your state income tax while you are serving away from home. If you are stationed outside the United States or Puerto Rico on May 1 you get an automatic extension to July 1. If you are serving in a combat zone you get the same extension the IRS grants plus 15 more days, or a one-year extension, whichever date is later. If you are deployed to noncombat service outside the United States you get 90 days after the deployment ends.
There is nothing to file in advance. Write "Overseas Rule", "Combat Zone" or "Overseas Noncombat" at the top of your return and on the envelope, depending on which extension you are using. For the overseas extension, attach a statement explaining why you were out of the country.
Your orders or other documentation of where you were serving and when, plus the wording written on your return and envelope.
