770ES: Virginia Estimated Payment Vouchers for Estates, Trusts and Unified Nonresidents (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 770ES provides vouchers for making 2025 estimated income tax payments for estates, trusts, and pass-through entities filing unified returns for nonresident owners. Each voucher identifies the estate, trust, or entity and the amount of the payment.
Who files this form
Form 770ES is for estimated Virginia income tax payments by estates, trusts, and pass-through entities filing unified returns for nonresident owners.
For tax year 2025, payments are required if expected Virginia income tax liability, after allowable credits, is more than $150. An estate must also have a 2025 taxable year that ends two or more years after the decedent’s death.
You do not have to file Form 770ES if your expected 2025 Virginia income tax is $150 or less. An estate also does not have to file if its 2025 taxable year ends less than two years after the decedent’s death.
When it's due
Calendar-year payments for tax year 2025
Pay in full by May 1, 2025, or make equal installments by these printed due dates:
- Voucher 1: May 1, 2025.
- Voucher 2: June 15, 2025.
- Voucher 3: September 15, 2025.
- Voucher 4: January 15, 2026.
If a due date falls on a Saturday, Sunday, or legal holiday, filing and payment may be made on the next business day without penalty or interest.
If you first meet the requirements later in 2025
- After April 15 and before June 2: start with Voucher 2 by June 15, 2025, and pay in three installments of 33 1/3% each.
- After June 1 and before September 2: start with Voucher 3 by September 15, 2025, and pay in two installments of 50% each.
- After September 1 and before December 31: pay 100% with Voucher 4 by January 15, 2026.
Special rules for tax year 2025
If you file your 2025 income tax return and pay the balance in full by March 1, 2026, you do not have to make the estimated payment normally due January 15, 2026. This does not excuse underpayments on earlier due dates.
Qualifying farmers, fishermen, and merchant seamen only need to file Voucher 4 by January 15, 2026. They do not need to file Form 770ES for 2025 if they file their 2025 return and pay the entire tax by March 1, 2026.
Fiscal-year filers use the 15th day of the 4th, 6th, and 9th months of their taxable year, and the 15th day of the 1st month of the next taxable year.
What you'll need
Have these forms and details ready:
- The 2025 Estimated Income Tax Worksheet, including expected federal taxable income or Virginia income from unified nonresident returns, Virginia modifications, and tax credits.
- The estate’s, trust’s, or pass-through entity’s Federal Employer Identification Number (FEIN). If it has not been received, enter “Applied for.”
- The entity’s name, the fiduciary’s or entity’s name and title, mailing address, and daytime phone number.
- The beginning month of the fiscal year, if applicable.
- Any 2024 overpayment credit you chose to apply to 2025 estimated tax.
- The appropriate payment voucher and a check or money order if mailing a payment under the printed mail instructions.
How to file
Work out the payment
Complete the Estimated Income Tax Worksheet and use the payment schedule to select the appropriate voucher. Enter the worksheet’s payment amount on Form 770ES. Check the boxes for a new address or the first payment of the taxable year, if applicable.
Pay electronically
The Department offers eForms and Web Upload at www.tax.virginia.gov. These options use Debit EFT and allow you to schedule a future payment. You may also pay by ACH Credit through your bank. Some banks charge a fee.
Pass-through entities must submit all unified nonresident income 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.
Pay by mail
The mail instructions say that, if you have been granted a waiver, send your voucher and payment to:
Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478
Make your check payable to Department of Taxation.
You may instead use the listed local address for the Virginia city or county where the fiduciary qualified. If there was no Virginia qualification, file the first voucher where the fiduciary resides, does business, or has an office, or where any beneficiary resides.
For local filing, use the Commissioner of the Revenue column for the first voucher and the Treasurer column for later vouchers. Make your check payable to your local Treasurer. Later vouchers may also be filed directly with the Department.
Common mistakes
- Using a Social Security number instead of the FEIN. Use the entity’s FEIN, not the decedent’s Social Security number. Enter “Applied for” if the FEIN has not arrived.
- Missing required payments or paying too little. The form warns that underpayment can lead to an additional charge. Generally, at least 90% of total tax liability must be paid through timely withholding or estimated payments, subject to the exceptions in Section VII. The percentage is 66 2/3% for qualifying farmers, fishermen, and merchant seamen.
- Not updating your estimate. If expected Virginia tax liability changes, recompute the estimate and adjust the remaining payments. A change in income can also create a filing requirement later in the year.
- Skipping the final installment without meeting the early-return rule. For tax year 2025, skipping the January 15, 2026 payment and filing after March 1, 2026 may result in an underpayment charge.
- Mailing an income tax return to an information or forms-request address. The form specifically says not to send returns to P.O. Box 1115 or P.O. Box 1317.
Questions people ask
Can I apply a 2024 overpayment to my 2025 estimated payments?
Yes. If you chose to apply your 2024 overpayment to 2025 estimated income tax, you may apply part or all of it to any installment. Subtract the credit applied to that installment on the worksheet.
What if I do not have a FEIN yet?
If you have applied but have not received it, enter “Applied for.” If you do not have a FEIN, the form directs you to contact the IRS at 1-800-829-3676 to obtain Form SS-4, Application for Employer Identification Number.
What if my expected tax changes during the year?
Recompute your estimated tax to determine whether remaining payments should increase or decrease. Enter the new quarterly payment amount on your next Form 770ES payment.
Where can I get help?
Visit www.tax.virginia.gov or call the Virginia Department of Taxation at 804-367-8031. You may also contact your city or county Commissioner of the Revenue, Director of Finance, or Director of Tax Administration.