760PY: Part-Year Resident Individual Income Tax Return (2025)
Virginia · Virginia Tax · Used for tax years 2025
Form 760PY is Virginia’s 2025 income tax return for part-year residents. It reports income, deductions, exemptions, tax payments, and credits to calculate the amount you owe or your refund.
Who files this form
Form 760PY is Virginia’s part-year resident individual income tax return for tax year 2025. It asks for the dates you lived in Virginia and, when applicable, your spouse’s dates of Virginia residence.
The supplied form does not state income thresholds or other rules for deciding whether you must file.
When it's due
- Tax year 2025: Form 760PY is due May 1, 2026.
What you'll need
Include these documents with your return:
- A complete copy of your federal tax return and all required Virginia enclosures.
- The completed Schedule of Income.
- Copies of Forms W-2, W-2G, 1099, and VK-1 supporting Virginia income tax withheld, as applicable.
Depending on the entries you claim, the form also refers to:
- Schedule 760PY ADJ for additions, subtractions, deductions, certain credits, and additions to tax, penalties, and interest.
- Virginia Schedule A for itemized deductions.
- Schedule OSC for credit for taxes paid to another state.
- Schedule CR for other credits.
- Schedule VAC for contributions.
- Form 760C or 760F, if applicable.
Have your Social Security number, Virginia residence dates, and applicable spouse information available. For direct deposit, provide your bank routing number, account number, and account type.
How to file
- Complete the Schedule of Income first and submit it with Form 760PY.
- Complete the return and include your federal return copy and required Virginia enclosures.
- Sign and date the return. Both spouses must sign a joint return.
- If you owe an amount on line 35, enclose payment or pay at www.tax.virginia.gov. Check the payment box if paying by credit or debit card.
The supplied form does not provide a mailing address or e-filing instructions. The website listed above is identified as a payment option.
Common mistakes
- Skipping the Schedule of Income: The form says to complete it first and submit it with the return.
- Leaving out enclosures: Include a complete federal return copy and the required Virginia enclosures, including applicable withholding forms.
- Using the wrong spouse column: Column B is for filing status 4 only. For filing status 2, include your spouse in Column A.
- Claiming both deduction types: Enter a standard deduction on line 12 only if you do not claim itemized deductions on line 11.
- Missing a signature: Both spouses must sign a joint return.
- Requesting an international direct deposit: Direct deposit is limited to domestic accounts. If the direct deposit section is not completed, the refund will be issued by check.
Questions people ask
Which filing statuses appear on Form 760PY?
The form lists single, married filing jointly, married filing separate returns, and married filing separately on a combined return. The combined-return option uses Columns A and B.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 29 lets you enter the amount of your overpayment to credit to 2026 estimated income tax.
How will I receive my refund?
You can complete the direct deposit section for a domestic checking or savings account. If you leave that section incomplete, your refund will be issued by check. International deposits are not allowed.
Where do I report an extension payment?
Enter the amount paid on Form 760IP on line 22.