760-PMT: Payment Coupon for Previously Filed Individual Income Tax Returns (2024)
Virginia · Virginia Tax · Used for tax years 2024
Virginia Form 760-PMT is a payment coupon for 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
Use Form 760-PMT to send a payment if you already filed a 2024 Virginia Form 760, 760PY, or 763, owe tax, and did not submit payment with your return. This coupon is only for payments on previously filed 2024 individual income tax returns.
You must make all income tax payments electronically if any payment exceeds $1,500 or you expect the total of all payments to exceed $6,000. This includes estimated, extension, and return payments. The requirement applies to payments made on or after July 1, 2022.
When it's due
For tax year 2024, your full payment must be postmarked by May 1, 2025. If it is not, you may receive a bill for tax, penalty, and interest.
What you'll need
For a mailed payment, complete the payment coupon and include your check. You will need:
- 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.
Write your Social Security number on the check. Do not include a copy of your tax return.
How to file
Complete the coupon with your identifying information and payment amount. Write your Social Security number on your check.
If you filed your return through e-File or mailed it 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.
Do not send a copy of your return or use staples.
Electronic payments: If any income tax payment exceeds $1,500, or you expect all payments combined to exceed $6,000, you must make all income tax payments electronically. Visit www.tax.virginia.gov for electronic payment options.
Common mistakes
- Including a copy of your return. The form warns that this will prevent the payment from being posted properly to your account.
- Using Social Security numbers that do not match your return. Check both numbers if filing jointly.
- Leaving your Social Security number off the check. The form tells you to write it on the check.
- Using the wrong payee or mailing destination. Follow the payment directions for where you filed your return.
- Paying late. For tax year 2024, full payment must be postmarked by May 1, 2025, to avoid a possible bill for tax, penalty, and interest.
- Mailing a payment when electronic payment is required. Check the $1,500 single-payment and $6,000 expected-total thresholds.
- Using staples. The form says not to use them.
Questions people ask
Can I use this coupon before filing my return?
No. It is only for payments on previously filed 2024 individual income tax returns.
Should I include a copy of my return with my payment?
No. The form warns that sending a copy will prevent your payment from being posted properly to your account.
Where do I send payment if I filed my return electronically?
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 the electronic payment requirement applies to you, pay electronically instead.
When is electronic payment required?
For payments made on or after July 1, 2022, all income tax payments must be electronic if any payment exceeds $1,500 or the total of all payments is 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.