765 Schedule L: Unified Nonresident Income Tax Return List of Participants (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Schedule L (Form 765) lists participants in a unified nonresident individual income tax return for 2025. It identifies the pass-through entity and reports each participant’s SSN, name and address, allocation percentage, and guaranteed payment amount.
What you'll need
To complete the 2025 Schedule L, have these details 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.
The form does not identify any supporting documents to attach.
Common mistakes
If using a computer-generated substitute version, do not change the required layout or omit information. The form requires substitute versions to provide the same information in the same four-column format as the official form, with a minimum font size of 10 point.
Questions people ask
What is the 2025 Virginia Schedule L used for?
It is the List of Participants for the Virginia Unified Nonresident Individual Income Tax Return, Form 765.
What information does Schedule L request for each participant?
It requests the participant’s SSN, name and address, allocation percentage, and guaranteed payment amount.
How many participant entries are on the form?
The form has 10 numbered participant entries.
Can a computer-generated substitute version be used?
The form provides requirements for substitute versions produced using computer software: they must include the same information in the same four-column format and use a font size of at least 10 point.