The Annual Report (filed by Class II and Class III railroads operating in Virginia) is the yearly report that Virginia Tax, the Virginia Department of Taxation, collects from railroads of those two classes. It covers property, equipment, operations, mileage and operating revenues for the year ending December 31. The report is due by April 15 and ends with an oath made by the president or other chief officer of the railroad. On FillingPDF you can fill out the form online and download or print the completed PDF; the agency publishes the original PDF at tax.virginia.gov.
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What is 5200011?
The Annual Report (filed by Class II and Class III railroads operating in Virginia) is the Virginia Tax form on which a railroad reports its property, equipment, operations, mileage and revenues for a year ending December 31, and swears that the report is true and complete.
The report is addressed to the Virginia Department of Taxation and is printed as 5200011 (Rev. 04/13). It has six numbered pages:
- Road and Equipment Property, printed twice: for the whole system (page 1) and for Virginia (page 2). Each lists accounts on lines 1 to 52 with the balance at beginning of year, gross charges during the year, credits for property retired during the year and the balance at close of year.
- Inventory of Equipment – System (page 3): locomotive units, freight-train cars, passenger-train cars, company service cars and floating equipment, owned, leased from others and leased to others.
- Statistics of Rail-Line Operations, system and Virginia (page 4): average mileage of road operated, train-miles, locomotive unit-miles and car-miles.
- Mileage Operated at Close of Year, system and Virginia (page 5), with main line, branch line and grand totals.
- Railway Operating Revenues – System (page 6): lines 1 to 10, followed by the Oath.
The oath is made by the president or other chief officer of the respondent, the railroad filing the report. The title limits the form to Class II and Class III railroads; the printed text does not define those classes.
Who needs to file 5200011?
Class II and Class III railroads operating in Virginia file this report with Virginia Tax. The form calls the filing railroad the respondent, and its exact legal name goes on the cover and in the oath.
- Signer: the oath is made by the president or other chief officer of the respondent. The form has no separate signature block for a preparer or other representative.
- Witness: the oath is subscribed and sworn before an officer authorized to administer oaths, who completes the last block of page 6.
- Scope: the title limits the form to Class II and Class III railroads. A railroad outside those two classes is not the audience the form names, and the form does not say which report such a railroad files.
The form covers both the railroad's whole system and its Virginia operations, so a respondent completes the system pages and the Virginia pages where the form prints both.
When to file 5200011
The report should be filled out and returned to the Virginia Department of Taxation by April 15. It covers the year ending December 31, which you enter on the cover after "For the year ending December 31,". The oath on page 6 also asks for the period of time covered, from one date to another, so those dates should match the reporting year. The form prints no other due date, extension or late-filing rule.
How to fill out 5200011
Complete the cover page
Enter the name of the railroad after "Annual Report of" and the year after "For the year ending December 31,". The report is addressed to the Virginia Department of Taxation and should be returned by April 15.
Report system road and equipment property
On page 1, for each account on lines 1 to 51 enter the balance at beginning of year, gross charges during the year, credits for property retired during the year and the balance at close of year. Describe any other account on line 35 (Other, specify and explain), then complete the totals on lines 36, 44, 48, 49 and 52.
Report Virginia road and equipment property
On page 2, repeat the same account lines and four columns using only Virginia property. Complete the totals on lines 36, 44, 48, 49 and 52 for Virginia.
Complete the inventory of equipment
On page 3, for each line enter units in service at beginning of year, units added and retired during the year, units owned and used, units leased from others, the total in service (owned plus leased), aggregate capacity and units leased to others at close of year. Capacity is in h.p. for locomotive units, tons for freight-train cars and seating capacity for passenger-train cars; cells printed with xxxxxx are already marked.
Enter rail-line operating statistics
On page 4, complete the system table and then the Virginia table. Line 1 (average mileage of road operated) must be a whole number; then enter train-miles (lines 2 to 4), locomotive unit-miles (lines 5 to 8) and car-miles (lines 9 to 21) in the freight trains, passenger trains, total transportation service and work trains columns.
Enter mileage operated at close of year
On page 5, use lines 1 to 15 of the system table and then the Virginia table to list each class of track with its proportion owned or leased, main (M) or branch (B) line, and miles by track type. Complete the Total Main Line, Total Branch Lines and Grand Total rows.
Enter railway operating revenues
On page 6, enter the amount of revenue for the year for each class of railway operating revenues on lines 1 to 9 (Freight through Water Transfers). Enter the total on line 10, Total rail-line transportation revenue.
Fill in the oath
Enter the State and County, the affiant's name and official title, and the exact legal name of the respondent. Enter the beginning and ending dates of the period covered; the president or other chief officer is the affiant.
Review, swear and download the PDF
Check that the system and Virginia figures are complete and that the totals add up. Download or print the completed PDF from FillingPDF; the affiant signs, and an officer authorized to administer oaths completes the final block (day, month/year, commission expiration and signature) before you return the report as described under How to submit.
How to submit 5200011
The form names one return point: the Virginia Department of Taxation, printed on its cover.
- Return to the Department: Virginia Department of Taxation, Post Office Box 565, Richmond, Virginia 23218-0565. Send the completed report, with all six pages and the oath filled in.
- Deadline: the cover says the report should be returned by April 15.
- Oath: before the report goes out, the president or other chief officer must sign the oath on page 6, and an officer authorized to administer oaths must complete the "Subscribed and sworn to before me" block, including the commission expiration date.
The form names no online portal or other channel. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Returning the report after April 15, the date printed on the cover.
- Leaving the respondent's name or the "For the year ending December 31," year blank on the cover.
- Skipping the Virginia pages: Road and Equipment Property and Statistics of Rail-Line Operations are each printed once for the system and once for Virginia.
- Entering a fraction or decimal on line 1, Average mileage of road operated; the form requires a whole number.
- Using line 35, Other (specify and explain), without naming the account and explaining it.
- Sending the report without the oath completed, or with an oath signed by someone other than the president or other chief officer of the respondent.
- Leaving out the exact legal name of the respondent or the period "from and including" and "to and including" dates in the oath.
- Leaving the notary-style block (day, month/year, commission expiration date and the officer's signature) incomplete after the oath is sworn.
Frequently asked questions
What is the Virginia Tax Annual Report for railroads?
It is the Annual Report (filed by Class II and Class III railroads operating in Virginia), form 5200011, returned to the Virginia Department of Taxation. It reports road and equipment property, equipment inventory, operating statistics, mileage and operating revenues for the year ending December 31.
When is the railroad annual report due in Virginia?
The cover says the report should be filled out and returned to the Virginia Department of Taxation by April 15. It covers the year ending December 31. The form prints no extension or late-filing rule.
Who has to file this annual report?
Class II and Class III railroads operating in Virginia, as the form's title states. The railroad is called the respondent, and the oath is made by its president or other chief officer. The printed form does not define the railroad classes.
Where do I send the Virginia railroad annual report?
Return it to the Virginia Department of Taxation, Post Office Box 565, Richmond, Virginia 23218-0565, the address printed on the cover. The form names no other channel, so confirm any other option with Virginia Tax.
Who signs the oath on the annual report?
The president or other chief officer of the respondent makes the oath and signs as affiant. It is then subscribed and sworn before an officer authorized to administer oaths, who signs and gives the date and the commission expiration date.
What pages does the railroad annual report include?
Six pages: Road and Equipment Property for the system and for Virginia, Inventory of Equipment (system), Statistics of Rail-Line Operations and Mileage Operated at Close of Year (each for system and Virginia), and Railway Operating Revenues (system) with the Oath.
What do I enter on line 35 of Road and Equipment Property?
Line 35 is labeled Other (specify and explain). Use it for an account not listed on lines 1 to 34, name the account and explain it. It is included in the Total expenditures for Road on line 36.
How do I enter average mileage on the statistics page?
Line 1 of Statistics of Rail-Line Operations, Average mileage of road operated, says a whole number is required. Enter it for the system table and again for the Virginia table.
Can I fill out this annual report online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the report; you return it to the Virginia Department of Taxation yourself, and the oath still must be sworn.
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