Virginia part year resident question

[Greenbriar]

Retired elderly couple moving to Virginia in August this year from NJ, income from pension/IRA/int/div about 80k that includes 25k of taxable SS; standard deduction. They would like to know if they need to make estimated tax payments to VA to avoid underpayment penalties. I doubt it but can't find answers on VA.gov. Can I assume that since they had no VA income in 2019, there will be no peanlty for underpaying their VA 2020 income taxes. Thanks much.

[New York Enrolled Agent]

https://www.tax.virginia.gov/individ...d-tax-payments

[Greenbriar]

Thanks to both of you. Really appreciate it.

[Anarchrist]

Can I assume that since they had no VA income in 2019, there will be no peanlty for underpaying their VA 2020 income taxes.

Hell no you can't assume anything of the sort. Many states don't allow an exception on prior year's tax if you didn't have any prior year's tax.