760ES: Virginia Estimated Income Tax Payment Vouchers and Instructions for Individuals (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 760ES provides vouchers and instructions for individuals to make estimated income tax payments for 2025. It includes a worksheet to calculate estimated tax and the amount to pay with each voucher.
Who files this form
Form 760ES is for individuals making estimated Virginia income tax payments for 2025. If your expected Virginia income tax, after subtracting withholding and allowable credits, is more than $150, you must make estimated payments or have additional tax withheld from wages or other income.
You do not have to make estimated payments if:
- You are single and expect Virginia adjusted gross income below $11,950.
- You are married filing jointly and expect combined Virginia adjusted gross income below $23,900.
- You are married filing separately and expect your separate Virginia adjusted gross income below $11,950.
- Your expected tax exceeds withholding and credits by $150 or less.
Farmers, fishermen, and merchant seamen with two-thirds of their estimated Virginia gross income from the qualifying activities described in the form have special rules allowing fewer payments.
Estates, trusts, and unified nonresident composite return filers should use Form 770ES instead.
When it's due
For tax year 2025, pay the full estimated tax by May 1, 2025, or make equal installments by the printed due dates:
| Voucher | Due date |
| --- | --- |
| 1 | May 1, 2025 |
| 2 | June 15, 2025 |
| 3 | September 15, 2025 |
| 4 | January 15, 2026 |
If a due date falls on a Saturday, Sunday, or legal holiday, the form allows filing and payment on the next business day without penalty or interest.
If you first become required to make estimated payments later in 2025, use the form's Payment Schedule to determine your first deadline and number of installments.
Early return option: You may skip the January 15, 2026 installment if you file your 2025 income tax return and pay the balance in full by March 1, 2026. This does not excuse underpayments on earlier due dates.
Qualifying farmers, fishermen, and merchant seamen: Only Voucher 4 is required, due January 15, 2026. No Form 760ES is required for 2025 if you file your 2025 return and pay the entire tax by March 1, 2026.
What you'll need
Have these forms and details ready:
- The 2025 Estimated Income Tax Worksheet for Individuals and the instructions for the Virginia income tax return you expect to file.
- Your expected 2025 Virginia adjusted gross income, deductions, qualifying child and dependent care expenses, exemptions, tax credits or adjustments, and wage withholding.
- Any 2024 overpayment credit you chose to apply to 2025 estimated tax.
- Your name, Social Security number, address, and daytime phone number. Include your spouse's name and Social Security number for a joint filing.
- If mailing a payment, the appropriate Form 760ES voucher and a check or money order for the installment amount.
How to file
Complete the worksheet and use Line 15 for your installment payment amount.
Electronic payments: Visit www.tax.virginia.gov/payments. The Department offers eForms and Individual Online Payments using debit EFT, with future payment scheduling available. You may also pay through an ACH Credit transaction with your bank, which may charge a fee. Payment through e-File may be available through software.
You must submit all income tax payments electronically if any payment exceeds $1,500 or you expect total payments to exceed $6,000. This includes estimated, extension, and return payments.
Mail, if you are not required to pay electronically: Send the voucher and payment to:
Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478
Make your check payable to the Department of Taxation.
You may instead file with the Virginia city or county where you live using the form's address list. Use the Commissioner of the Revenue column for your first voucher of the tax year and the Treasurer column for later vouchers. Make a local payment check payable to your local Treasurer.
Nonresidents may file with the Department or with the Virginia city or county where the principal portion of their Virginia-source income was received.
Common mistakes
- Missing or underpaying installments: An additional charge generally applies if timely withholding and estimated payments do not cover at least 90% of total tax liability, or 66⅔% for qualifying farmers, fishermen, and merchant seamen, unless an exception applies. See Section VIII.
- Leaving out a spouse's Social Security number: The form reminds joint filers to include both spouses' numbers.
- Not updating your estimate: Recompute estimated tax when expected Virginia adjusted gross income changes, and enter the revised installment amount on your next payment.
- Missing part-year resident adjustments: Personal exemptions, itemized or standard deductions, and any child and dependent care deduction must be adjusted for part-year residency. See the Form 760PY instructions.
- Using a help or forms-request address for a return: The form specifically warns not to mail income tax returns to P.O. Box 1115 or P.O. Box 1317.
Questions people ask
Can I apply my 2024 overpayment to these payments?
Yes. If you chose to apply your 2024 overpayment to 2025 estimated income tax, you may apply some or all of it to any installment. Subtract the credit used for that installment when completing Line 15 of the worksheet.
Can spouses file a joint Form 760ES?
Yes, unless they are legally separated or divorced, have different taxable years, or one spouse is a Virginia nonresident and both are not required to file Virginia returns. Include both spouses' Social Security numbers.
What if we make joint estimated payments but do not file a joint income tax return?
The estimated tax may be assigned to either spouse or divided between them as they mutually agree.
Where can I get help or forms?
Visit www.tax.virginia.gov or call 804-367-8031. You may also contact your city or county's Commissioner of the Revenue, Director of Finance, or Director of Tax Administration.