760: Resident Individual Income Tax Return (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 760 is the 2025 Resident Income Tax Return. It reports income, deductions, exemptions, tax, withholding, payments, and credits to calculate the amount you owe or your refund.
Who files this form
Form 760 is Virginia’s resident individual income tax return for tax year 2025.
The form directs you to Line 9 and the instructions to determine whether you need to file. Line 9 says your tax is $0.00 if your Virginia Adjusted Gross Income (VAGI) is less than:
- $11,950 for Filing Status 1 (Single) or 3 (Married Filing Separately).
- $23,900 for Filing Status 2 (Joint).
This note states when tax is zero, not a complete filing requirement. The referenced instructions were not provided.
When it's due
- Tax year 2025: File Form 760 by May 1, 2026.
What you'll need
Have your federal return available for the adjusted gross income reported on Line 1.
Depending on the entries you make, the form calls for these supporting documents:
- Virginia withholding: Enclose copies of Forms W-2, W-2G, 1099, and/or VK-1.
- Schedule ADJ: Used for additions, subtractions, deductions, certain credits, and additions to tax, penalties, and interest. The form directs you to enclose it for the applicable entries.
- Virginia Schedule A: Used for itemized deductions.
- Credit for tax paid to another state: Enclose Schedule OSC and a copy of all other state returns.
- Schedule CR credits: Enclose Schedule CR.
- Voluntary contributions: Use Schedule VAC.
For payment entries, the form refers to Form 760ES for 2025 estimated payments and Form 760IP for extension payments. For a direct-deposit refund, provide your bank routing number, account number, and account type.
How to file
Complete the form using black ink, sign and date it, and include the supporting documents required for your entries. The form also provides a spouse’s signature and date field.
If you owe an amount on Line 35, the form says to enclose payment or pay at www.tax.virginia.gov. Fill in the payment oval if paying by credit or debit card.
The supplied form does not print a mailing address or e-file instructions. The website reference on Line 35 is for payment.
Common mistakes
- Using federal taxable income on Line 1. Enter federal adjusted gross income instead.
- Leaving out your birth date when claiming the age deduction. Line 4 specifically reminds you to provide it.
- Claiming both deduction types. Enter the standard deduction on Line 11 only if you do not claim itemized deductions on Line 10.
- Omitting spouse information for Filing Status 3. Enter your spouse’s Social Security number in the spouse’s box and name in the designated space.
- Missing required attachments. Include withholding forms and, when claiming the other-state tax credit, Schedule OSC and copies of all other state returns.
- Using an international account for a refund. Direct deposit is limited to domestic accounts.
- Forgetting the address-change oval. Fill it in if your address has changed.
Questions people ask
What filing status codes does Form 760 use?
Use 1 for Single, 2 for Joint, or 3 for Married Filing Separately.
Who can use the Spouse Tax Adjustment?
Line 17 limits the adjustment to Filing Status 2. Enter your spouse’s VAGI in the box and the adjustment amount on Line 17.
What happens if I leave the direct-deposit section blank?
Your refund will be issued by check.
Can I apply an overpayment to next year’s estimated tax?
Yes. Enter the amount you want credited to next year’s estimated tax on Line 29.
Does the form address tax on online purchases?
Yes. Line 33 addresses Consumer’s Use Tax on internet, mail-order, and out-of-state purchases. It directs you to the instructions and says to fill in the oval if no sales and use tax is due.