770-PMT: Payment Voucher for Previously Filed Fiduciary Income Tax Returns (2024)
Virginia · Virginia Tax · Used for tax years 2024
Virginia Form 770-PMT is a payment voucher for previously filed 2024 fiduciary or unified nonresident income tax returns. It identifies the estate, trust, or pass-through entity and lists the tax, penalty, interest, and total payment amount.
Who files this form
Use Form 770-PMT if you filed a 2024 Form 770 or Form 765, owe tax, and did not send payment with the return. It is a payment voucher for previously filed fiduciary or unified nonresident income tax returns.
Pass-through entities must submit all unified nonresident 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.
When it's due
For tax year 2024, full payment must be postmarked by May 1, 2025. If it is not, you may receive a bill for tax, penalty, and interest.
What you'll need
To complete the payment coupon, have:
- The estate, trust, or pass-through entity's name, address, phone number, and FEIN. The FEIN must match the return.
- The name and title of the fiduciary or pass-through entity.
- The payment type: 770 return payment or 765 return payment.
- The tax, penalty, interest, and total payment amounts.
- The beginning and ending filing periods in YYMMDD format.
For a mailed payment, include your check and write the FEIN on it. Do not include a copy of the return.
How to file
Complete the payment coupon. For calendar-year filers, enter 240101 as the beginning filing period and 241231 as the ending filing period.
If you filed Form 770 or Form 765 through e-File or mailed it directly to the Department: Make the check payable to the Department of Taxation and mail it with the voucher to:
Virginia Department of Taxation
P.O. Box 760
Richmond, VA 23218-0760
If you filed Form 770 with your locality's Commissioner of the Revenue: Make the check payable to the local Treasurer and mail the payment to the locality. Form 765 cannot be filed with the Commissioner of the Revenue.
Electronic payment: If you use software, you may be able to submit payment through e-File. You may also be able to schedule estimated payments by debit EFT with future payment dates. Visit www.tax.virginia.gov for electronic payment options.
Pass-through entities must pay all unified nonresident taxes electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000.
Common mistakes
- Sending a copy of the return with payment. The form warns that this will prevent the payment from being posted properly to the account.
- Leaving the FEIN off the check or using a different FEIN on the coupon. Write the FEIN on the check and make sure the coupon's FEIN matches the return.
- Using the wrong payee or mailing destination. Follow the payment directions for where you filed the return. Form 765 cannot be filed with a local Commissioner of the Revenue.
- Paying late. For tax year 2024, full payment must be postmarked by May 1, 2025, to avoid a possible bill for tax, penalty, and interest.
- Using staples. The coupon says not to use staples.
- Overlooking required electronic payments. Pass-through entities must pay electronically when the stated unified nonresident payment thresholds apply.
Questions people ask
Can I use this voucher for a Form 765 payment?
Yes. It can be used to pay tax owed on a previously filed 2024 Form 765 when payment was not submitted with the return. Electronic payment requirements may apply to pass-through entities.
Should I include another copy of my return?
No. The form says that sending a copy of the return with payment will prevent the payment from being posted properly to the account.
What filing-period dates do calendar-year filers enter?
For tax year 2024, enter 240101 for the beginning filing period and 241231 for the ending filing period.
Can I pay electronically?
If you use software, you may be able to pay through e-File. Pass-through entities must submit all unified nonresident tax payments electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000. See www.tax.virginia.gov for electronic payment options.
Where can I get more information?
Visit www.tax.virginia.gov or call (804) 367-8031.