760-PFF: Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen and Merchant Seamen (2024)
Virginia · Virginia Tax · Used for tax years 2024
Virginia Form 760-PFF is a payment coupon for farmers, fishermen, and merchant seamen paying tax due on previously filed 2024 individual income tax returns. It identifies the taxpayer and the amount of the enclosed payment.
Who files this form
Form 760-PFF is only for farmers, fishermen, and merchant seamen making payments on previously filed 2024 Virginia individual income tax returns.
Use this coupon if you filed Form 760, 760PY, or 763, owe tax, and did not send payment with your return, unless you must pay electronically.
Individuals must make all income tax payments electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000. This includes estimated, extension, and return payments.
If you are not a farmer, fisherman, or merchant seaman and filed Form 760, 760PY, or 763, use voucher 760PMT instead.
When it's due
For tax year 2024:
- A qualifying farmer, fisherman, or merchant seaman must pay by March 1, 2025, to avoid an underpayment penalty.
- If your full payment is not postmarked by May 1, 2025, you may receive a bill for tax, penalty, and interest.
If a due date falls on a Saturday, Sunday, or legal holiday, file Form 760-PFF and pay on the next business day.
What you'll need
To complete the payment coupon, have:
- Your Social Security number and your spouse’s Social Security number if filing jointly. These must match your return.
- Your name and your spouse’s name if filing jointly.
- Your address and daytime phone number.
- The amount of your enclosed payment.
- A check with your Social Security number written on it.
Do not include a paper copy of your tax return with the payment.
How to file
Complete and detach the coupon, then mail it with your check. Where you send it depends on where you filed your return.
If you filed through e-File or mailed your return directly to the Department: Make your check payable to the Department of Taxation and mail it with the coupon to:
Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478
If you filed with your local Commissioner of the Revenue: Make your check payable to your local Treasurer and send the payment to the locality where you filed your return.
Write your Social Security number on the check. Do not staple or include a paper copy of your return.
Electronic payments: You must submit all income tax payments electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000. Visit www.tax.virginia.gov for electronic payment options.
Common mistakes
- Sending a paper copy of your return with payment. The form warns that this will prevent the payment from being properly posted to your account.
- Using the wrong voucher. Form 760-PFF is only for farmers, fishermen, and merchant seamen paying tax on previously filed 2024 returns. Other filers of Forms 760, 760PY, or 763 should use 760PMT.
- Paying by check when electronic payment is required. All income tax payments must be electronic if any payment exceeds $1,500 or total payments are expected to exceed $6,000.
- Entering Social Security numbers that do not match your return or leaving your number off the check. Match the coupon information to your return and write your Social Security number on the check.
- Sending payment to the wrong office. Follow the payment instructions for the office where you filed your return.
- Stapling the coupon. The form says not to staple.
Questions people ask
Can I use Form 760-PFF to pay with my original return?
No. This coupon is only for payments on previously filed 2024 individual income tax returns.
Can I use this coupon if I am not a farmer, fisherman, or merchant seaman?
No. If you filed Virginia Form 760, 760PY, or 763 and are not in one of those groups, use voucher 760PMT.
Do I need to include my spouse’s information?
If you filed a joint return, include your spouse’s name and Social Security number. The Social Security numbers must match your return.
When must I pay electronically?
You must make all income tax payments electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000. This includes estimated, extension, and return payments.
Where can I get more information?
Visit www.tax.virginia.gov or call (804) 367-8031.