760-PMT: Payment Coupon for Previously Filed Individual Income Tax Returns (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 760-PMT is a payment coupon for tax owed on a previously filed 2025 individual income tax return. It identifies the taxpayer and the amount of the enclosed payment.
Who files this form
Use Form 760-PMT if you already filed a 2025 Virginia Form 760, Form 760PY, or Form 763, owe tax, and did not send payment with your return. This coupon is only for payments on previously filed 2025 individual income tax returns.
You must submit all income tax payments electronically if any payment exceeds $1,500 or the sum of all payments is expected to exceed $6,000. This includes estimated, extension, and return payments.
When it's due
For your 2025 tax return, full payment must be postmarked by May 1, 2026. 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 the enclosed payment.
Write your Social Security number on the check. Do not include a copy of your tax return.
How to file
Where you send payment 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 it with the completed 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 payment to the locality where you filed your return.
If any income tax payment exceeds $1,500, or your total payments are expected to exceed $6,000, you must make all income tax payments electronically. Visit www.tax.virginia.gov for electronic payment options.
Common mistakes
- Sending a copy of your return with payment. The form warns that doing so will prevent the payment from being posted properly to your account.
- Using Social Security numbers that do not match the return. Enter matching numbers for yourself and, if filing jointly, your spouse.
- Forgetting your Social Security number on the check. Be sure to write it on the check.
- Sending payment to the wrong office. Follow the mailing and payee directions for where you filed your return.
- Paying late. For the 2025 return, full payment must be postmarked by May 1, 2026, to avoid a possible bill for tax, penalty, and interest.
- Using staples. The coupon says not to use staples.
Questions people ask
Can I use this coupon to pay when I first file my return?
No. This coupon is only for payments on previously filed 2025 individual income tax returns.
I filed through e-File. Where do I mail my check?
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. Electronic payment is required if any payment exceeds $1,500 or total payments are expected to exceed $6,000.
Should I include a copy of my return?
No. The form says that including a copy will prevent the payment from being posted properly to your account.
Do I need my spouse’s Social Security number?
Yes, if you filed a joint return. Both Social Security numbers must match the information on your return.
Where can I get more information?
Visit www.tax.virginia.gov or call (804) 367-8031.