760IP: Virginia Automatic Extension Payment (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 760IP is an automatic extension payment voucher and worksheet for individual income tax filers. It calculates the tentative tax balance due after withholding, estimated payments, and a prior-year overpayment credit, and accompanies payment by paper check or money or
Who files this form
File Form 760IP only if all three apply:
- You cannot file your individual income tax return by the due date.
- You owe additional tax, as calculated on the Tentative Tax Computation Worksheet.
- You pay by paper check or money order.
Do not file this form if no payment is due or you pay electronically. You do not need to file it to receive Virginia’s automatic 6-month filing extension.
Estates, trusts, and unified nonresident filers should use Form 770IP instead.
When it's due
For tax year 2025:
- Payment: The 2025 Form 760IP and payment must be postmarked by May 1, 2026, to avoid interest and penalties.
- Calendar-year filing extension: The form states that the return filing date is automatically extended to November 1.
- Fiscal-year filers: File Form 760IP and pay the balance due on or before your return’s due date.
If the due date falls on a Saturday, Sunday, or legal holiday, Form 760IP and payment may be filed on the next day that is not a Saturday, Sunday, or legal holiday.
The extension gives you more time to file, not more time to pay.
What you'll need
Have these items and details ready:
- The income tax return you will file for the tax year, to help compute your tentative tax.
- Your expected total Virginia income tax, Virginia withholding, estimated tax payments, and any overpayment credit from the previous taxable year.
- Your name, address, Social Security number, and daytime phone number. The form also has fields for your spouse’s name and Social Security number.
- A check or money order if paying by mail.
Complete the Tentative Tax Computation Worksheet and keep it with your tax records.
How to file
Pay electronically: Visit www.tax.virginia.gov to use eForms or Individual Online Services. Both use Debit EFT and allow you to schedule a future payment. You may also pay by ACH Credit through your bank, which may charge a fee. If you use tax software, you may be able to pay through e-File.
Individuals must submit all income tax payments electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000. This includes estimated, extension, and return payments. Do not submit Form 760IP when paying electronically.
Pay by mail:
- Complete the worksheet. Subtract total payments and credits from expected Virginia income tax.
- Transfer the balance from Line 4 to the form’s Payment Amount box.
- Clearly print or type your identifying information and enter your daytime phone number.
- Make your check payable to the Virginia Department of Taxation. Write your complete Social Security number, taxable year, and “VA 760IP” on your payment.
- Detach the voucher and mail it with payment to:
Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478
Keep the worksheet with your tax records.
Common mistakes
- Treating the filing extension as a payment extension. Late payments accrue penalties and interest.
- Filing an unnecessary voucher. Do not file Form 760IP if no additional tax is due or you pay electronically.
- Using the wrong form. Fiduciary taxpayers and pass-through entities filing for unified nonresident taxpayers use Form 770IP.
- Leaving identifying details off your payment. Include your complete Social Security number, taxable year, and “VA 760IP.”
- Discarding the worksheet. Keep it with your other tax records.
- Assuming the extension payment settles all tax due. If additional tax is due when you file your return, you may also owe penalties and interest.
Questions people ask
Do I need to request the automatic extension?
No. Virginia automatically grants a 6-month filing extension. Form 760IP is not required to obtain it.
How do I calculate my extension payment?
Use the worksheet to subtract Virginia withholding, estimated tax payments, and any prior-year overpayment credit from your expected total Virginia income tax. Transfer the balance on Line 4 to Form 760IP.
What if I do not pay at least 90% of my tax by the payment deadline?
If you file within the 6-month extension period but do not meet the 90% payment requirement, the balance due with your return is subject to an extension penalty of 2% per month, up to 12%. Other penalties and interest may also apply.
What if my spouse and I change between joint and separate filing?
If you file a joint Form 760IP but separate income tax returns, the total tentative payment may be claimed on either spouse’s separate return. If you each file a separate Form 760IP but later file a joint return, report the sum of the payments on the joint return.