760-PFF: Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen and Merchant Seamen (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 760-PFF is a payment coupon for farmers, fishermen, and merchant seamen paying tax due on previously filed 2025 individual income tax returns. It records your identifying and contact information and the amount of your payment.
Who files this form
Form 760-PFF is only for farmers, fishermen, and merchant seamen who filed a 2025 Virginia Form 760, 760PY, or 763, owe tax, and did not send payment with their return. It is a payment coupon for previously filed returns only.
If you are not a farmer, fisherman, or merchant seaman, use voucher 760PMT instead.
Individuals must make all income tax payments electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000. This rule includes estimated, extension, and return payments.
When it's due
For tax year 2025:
- March 1, 2026: A qualifying farmer, fisherman, or merchant seaman must pay by this date to avoid an underpayment penalty.
- May 1, 2026: If your full payment is not postmarked by this date, you may receive a bill for tax, penalty, and interest.
If the 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.
Mail the completed coupon with your check. Do not include a paper copy of your return.
How to file
Electronic payment
For payments made on or after July 1, 2022, individuals 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.
Payment by mail
Complete and detach the payment coupon, then mail it with your check. Where you send it depends on where you filed your return:
- Filed through e-File or mailed directly to the Department: Make your check payable to the Department of Taxation and mail the payment and coupon to:
Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478
- 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 include a paper copy of your return, and do not staple.
Common mistakes
- Using the wrong voucher: Form 760-PFF is only for farmers, fishermen, and merchant seamen paying tax on previously filed 2025 returns. Other filers using Form 760, 760PY, or 763 should use 760PMT.
- Ignoring the electronic payment requirement: All income tax payments must be electronic if any payment exceeds $1,500 or total payments are expected to exceed $6,000.
- Enclosing a paper copy of your return: The form warns that doing so will prevent the payment from being properly posted to your account.
- Using Social Security numbers that do not match your return: Check both your number and your spouse’s number, if filing jointly.
- Leaving your Social Security number off the check: Write it on the check before mailing.
- Sending payment to the wrong office: Follow the mailing and payee instructions for where you filed your return.
- Stapling the coupon: The form says not to staple.
Questions people ask
Can I use Form 760-PFF 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.
Can I mail a payment if I filed my return through e-File?
The form provides mailing instructions for e-Filed returns: make the check payable to the Department of Taxation and send it with the coupon to P.O. Box 1478, Richmond, VA 23218-1478. However, you must pay electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000.
Should I send another copy of my return with the payment?
No. The form warns that sending a paper copy will prevent the payment from being properly posted to your account.
What spouse information is needed for a joint return?
Include your spouse’s name and Social Security number. The Social Security numbers on the coupon must match those on your return.
Where can I get more information?
Visit www.tax.virginia.gov or call (804) 367-8031.