Virginia Tax Credit For Major Business Facility Job Credit

New Credit Procedures for 2005! All Major Business applications (Form 304) must be submitted to the Department of Taxation,Tax Credit Unit, PO Box 715, Richmond, VA 23218-0715 90 days prior to filing your return. For businesses in severely economically distressed areas whose credit year is in 2005 the due date is April 1, 2006. Form 304 is no longer part of your income tax return. This credit requires certification from the Tax Credit Unit to be claimed on your tax return. A letter will be sent to certify the credit. This letter must be attached to your return.