770IP: Virginia Fiduciary and Unified Nonresident Automatic Extension Payment (2025)

Virginia · Virginia Tax · Used for tax years 2025

Virginia Form 770IP is an automatic extension payment voucher and worksheet for fiduciary taxpayers and pass-through entities filing unified nonresident returns on Form 770 or Form 765. It calculates tentative Virginia income tax, subtracts payments and credits, and shows the bal

Who files this form

Form 770IP is for fiduciary taxpayers and pass-through entities filing for unified nonresident taxpayers, for use with Form 770 or Form 765.

Use it if both apply:

  • You cannot file your fiduciary or unified nonresident income tax return by the due date.
  • You owe additional tax, as calculated on the Tentative Tax Computation Worksheet.

Do not file Form 770IP if no payment is due or if you make the payment electronically. For an individual income tax extension payment, use Form 760IP instead.

When it's due

  • 2025 extension payment: The 2025 Form 770IP must be postmarked by May 1, 2026, to avoid interest and penalties.
  • 2025 calendar-year return filing: The form lists November 1 as the automatic extended filing date. The extension gives you more time to file, not more time to pay.
  • 2025 fiscal-year filers: File Form 770IP and pay the balance due on or before your return's due date.

If the due date falls on a Saturday, Sunday, or legal holiday, Form 770IP and payment may be filed on the next day that is not a Saturday, Sunday, or legal holiday.

What you'll need

Have these forms and details ready:

  • The income tax return you will file for the taxable year, to calculate your expected Virginia income tax.
  • The Tentative Tax Computation Worksheet included with Form 770IP.
  • Your Virginia income tax withheld, estimated tax payments, and overpayment credit from the previous taxable year.
  • The estate, trust, or unified nonresident taxpayer's name and FEIN.
  • The fiduciary or representative's name, title, and address, plus a daytime telephone number.
  • Your fiscal year's beginning and ending dates, if applicable.

If paying by mail, include a paper check or money order with the completed voucher.

How to file

Calculate the payment

  1. Enter your expected total Virginia income tax on worksheet Line 1.
  2. Enter withholding, estimated payments, and the prior-year overpayment credit on Lines 2(a) through 2(c).
  3. Add those payments and credits on Line 3.
  4. Subtract Line 3 from Line 1. Transfer the balance on Line 4 to the voucher's Payment Amount box.

Pay online

Make your payment at www.tax.virginia.gov using eForms or Web Upload. Do not file Form 770IP if you pay electronically.

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

Pay by mail

Complete the voucher and include your check or money order. Write your FEIN, taxable year, and “VA 770IP” on the payment. Mail both to:

Department of Taxation

P.O. Box 1478

Richmond, VA 23218-1478

If you are a fiscal-year filer, check the Fiscal Year Filer box and enter your beginning and ending dates. Keep the worksheet with your tax records.

Common mistakes

  • Treating the filing extension as a payment extension. It does not extend the time to pay. Late payments accrue penalties and interest.
  • Sending a voucher when none is needed. Do not file Form 770IP if no payment is due or you pay electronically.
  • Forgetting the payment or identifying details. Include payment and write your FEIN, taxable year, and “VA 770IP” on it.
  • Assuming the tentative payment settles the full tax bill. If additional tax is due when you file your return, penalty and interest charges may also apply.
  • Mailing the worksheet instead of keeping it. Detach and mail the voucher with payment; keep the worksheet with your tax records.

Questions people ask

Do I need Form 770IP to get the extension?

No. Virginia automatically grants a six-month extension to file fiduciary and unified nonresident returns. Form 770IP is not required to obtain it.

How much must I pay to avoid an extension penalty?

You must pay at least 90% of your tax liability by the original due date. If you file within the six-month extension but do not meet that payment requirement, the balance due with the return is subject to an extension penalty of 2% per month, up to 12%.

Can I use this form for an individual income tax payment?

No. Use Form 760IP for an individual income tax extension payment.

Where can I get Virginia tax forms?

Most forms are available at www.tax.virginia.gov. You can also obtain forms by calling the Department of Taxation at (804) 367-8031.

Official sources

All versions of 770IP