765 Schedule L: Unified Nonresident Income Tax Return List of Participants (2024)

Virginia · Virginia Tax · Used for tax years 2024

Virginia Schedule L (Form 765) lists participants in the 2024 Unified Nonresident Individual Income Tax Return. It identifies the pass-through entity and reports each participant’s Social Security number, name and address, allocation percentage, and guaranteed payment amount.

What you'll need

To complete the 2024 Schedule L, have the following information ready:

  • The pass-through entity’s name and FEIN.
  • Each participant’s SSN, name and address.
  • Each participant’s allocation percentage and guaranteed payment amount.

Common mistakes

If you use a software-produced substitute version of Schedule L:

  • Do not omit information shown on the official form.
  • Keep the same four-column format as the official form.
  • Use a font size of at least 10 points.

Questions people ask

What is the 2024 Schedule L for?

Schedule L is the list of participants for Virginia Form 765, the Unified Nonresident Individual Income Tax Return.

What information identifies the pass-through entity?

The form asks for the entity’s name and FEIN.

What information is listed for each participant?

The form asks for the participant’s SSN, name and address, allocation percentage, and guaranteed payment amount.

How many participant rows are on the form?

The form has 10 numbered participant rows.

Can a software-produced substitute form be used?

The form allows substitute versions produced using computer software, but they must provide the same information in the same four-column format as the official form. The minimum font size is 10 points.

Official sources

All versions of 765 Schedule L