770-PMT: Payment Voucher for Previously Filed Fiduciary Income Tax Returns (2025)

Who files this form

Use Form 770-PMT to send a tax payment if you previously filed a 2025 Form 770 or Form 765, owe tax, and did not include payment with the return.

Pass-through entities must submit all unified nonresident tax payments electronically if any payment exceeds $1,500 or the total of all payments is expected to exceed $6,000. This requirement includes estimated, extension, and return payments.

When it's due

For tax year 2025, the full payment must be postmarked by May 1, 2026. If it is not, you may receive a bill for tax, penalty, and interest.

What you'll need

For a mailed payment, prepare the payment coupon and a check. Have the following information ready:

• The estate, trust, or pass-through entity's name, FEIN, and phone number. The FEIN must match the return.
• The name and title of the fiduciary or pass-through entity, and the address.
• The payment amount and payment type: 770 return payment or 765 return payment.
• The beginning and ending filing periods in YYMMDD format.

Write the FEIN on the check. Do not include a copy of the return.

How to file

Complete the payment coupon with the requested information. For calendar-year 2025 filers, enter 250101 as the beginning filing period and 251231 as the ending filing period.

If you filed Form 770 or Form 765 electronically through e-File or mailed it directly to the Department: Make the check payable to the Department of Taxation. Mail the check and 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 so it is credited to your local account. 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 set up estimated payments through debit EFT with future payment dates. Visit www.tax.virginia.gov for electronic payment options. Pass-through entities subject to the electronic payment requirement must pay electronically.

Common mistakes

• Sending a copy of the return with payment. The form warns that doing so will prevent the payment from being posted properly to the account.
• Leaving the FEIN off the check or using a FEIN that does not match the return. Write the FEIN on the check and use matching information on the coupon.
• Sending payment to the wrong office. Follow the payment directions for the office where you filed the return.
• Paying late. If the full 2025 payment is not postmarked by May 1, 2026, you may receive a bill for tax, penalty, and interest.
• Using staples. The coupon says not to use staples.
• Mailing a unified nonresident payment when electronic payment is required. Pass-through entities must pay electronically if any payment exceeds $1,500 or total payments are expected to exceed $6,000.

Questions people ask

Can I use this voucher for a unified nonresident return?

Yes. It is for payments on previously filed 2025 fiduciary or unified nonresident income tax returns, including Form 770 and Form 765. Pass-through entities must follow the electronic payment requirement when the printed payment thresholds apply.

Should I attach a copy of my return?

No. The form warns that sending a copy will prevent the payment from being posted properly to the account.

What filing period should a calendar-year filer enter?

For 2025, enter 250101 as the beginning filing period and 251231 as the ending filing period.

Can I schedule estimated payments electronically?

You may be able to set up estimated payments through debit EFT with future payment dates.

Where can I get more information?

Visit www.tax.virginia.gov or call (804) 367-8031.

Official sources

• https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2025/770-pmt-2025.pdf