Virginia Form 760 is the Resident Individual Income Tax Return that nearly every full-year Virginia resident files each year with the Virginia Department of Taxation to report income, claim deductions and credits, and settle what they owe or what the state owes them. If you lived in Virginia all year and your Virginia adjusted gross income reaches the filing threshold, this is the form you use. The version covered here is the 2025 Form 760 (Rev. 04/26), filed during the 2026 tax season for income earned in calendar year 2025.
Getting Form 760 right matters because the math flows straight from your federal return, and one wrong line can shrink your refund or trigger a notice. Last year, over 4 million Virginia taxpayers used e-File to submit their state and federal returns together, and the state strongly pushes electronic filing because paper returns take far longer and invite more errors. This guide walks you through every line so you can file with confidence.
Here is what you will learn:
- 📋 Who must file Form 760 and the exact income thresholds that trigger the requirement.
- 🧾 A plain-English, line-by-line walkthrough of all 36 lines with real example entries.
- 👥 Three full filled-out scenarios following named filers from start to finish.
- 📬 Every way to file, with addresses, fees, payment methods, and proof-of-filing tips.
- ⚠️ The most common mistakes that delay refunds and how to dodge each one.
What the Form Is and Who Must File It
Form 760 is Virginia’s standard income tax return for people who lived in the Commonwealth for the entire tax year. It reports your income to the Virginia Department of Taxation, the state agency that collects individual income tax. The form starts from your federal adjusted gross income, then adds Virginia-specific additions and subtracts Virginia-specific deductions to land on your Virginia taxable income.
You must file Form 760 if you were a Virginia resident all year and your Virginia adjusted gross income (VAGI) meets or beats the minimum. For tax year 2025, the filing thresholds are $11,950 for single filers (Filing Status 1), $23,900 for married couples filing jointly (Filing Status 2), and $11,950 for married filing separately (Filing Status 3). If your VAGI sits below your threshold, your tax is $0, but you should still file to recover any withholding.
Two other Virginia returns exist for different residents. Form 760PY is the part-year resident return for people who moved into or out of Virginia during the year. Form 763 is the nonresident return for people who earned Virginia income but lived elsewhere. Choosing the wrong form sends your return into the wrong processing track and slows everything down, so confirm you were a full-year resident before you pick Form 760.
The deadline is firm. Calendar-year filers must file (postmark or e-file) by May 1, 2026, for the 2025 tax year. Virginia grants an automatic 6-month extension to file with no application, but that extension never covers payment. You must pay at least 90% of your tax by May 1 or face penalties, which is why payment timing matters as much as filing timing.
Before You Start: Documents and Information You Need
Gather everything before you open the form. A return built from scattered papers invites transposed numbers and missed income, and missing one document can delay your refund or force an amended return later. Here is your pre-filing checklist:
- Your completed federal return (Form 1040). Line 1 of Form 760 copies your federal adjusted gross income directly, so the federal return must be done first or your Virginia math collapses.
- All W-2 forms. These show your wages and the Virginia tax withheld; without them you cannot complete Line 19a and you risk overstating or understating withholding.
- All 1099 forms (1099-INT, 1099-DIV, 1099-R, 1099-NEC, 1099-G). These report interest, dividends, retirement income, contractor pay, and prior-year refunds; leaving one out means underreported income and a possible notice.
- Your Social Security numbers and dates of birth for you, your spouse, and dependents, because the state cross-checks SSNs and the Age Deduction depends on your birth date.
- Your Virginia driver’s license number and issue date. The state requests these to fight refund fraud, and including them helps your refund clear validation faster.
- Last year’s Virginia return (2024 Form 760). You need it for any overpayment carried forward to 2025 estimated tax (Line 21) and to confirm prior choices.
- Records of estimated tax payments (Form 760ES) and extension payments (Form 760IP). These feed Lines 20 and 22; omitting them means you pay tax you already paid.
- Bank routing and account numbers for direct deposit of a refund, since a wrong digit can route your money to the wrong account or force a paper check.
- Itemized deduction records (mortgage interest, charitable gifts, medical bills, state and local taxes) if you plan to itemize on Virginia Schedule A instead of taking the standard deduction.
Having each item on hand lets you finish in one sitting and reduces the chance of a math error that the state’s systems will flag.
Where to Get the Form and How to Access It
You can get the official 2025 Form 760 directly from the Virginia Tax forms page, where the fillable PDF and instruction booklet both live. The form is labeled Rev. 04/26 in the lower corner; confirm that revision date so you are not working from a prior-year layout, because line numbers and deduction amounts change year to year.
You have several ways to access and complete it. The first is e-File through Free File or paid commercial software, which fills the form on screen, does the math, and transmits it to both the IRS and Virginia at once. The second is online fillable forms on the Virginia Tax site, which you download, type into, then print and mail. The third is ordering paper forms by phone at 804.367.8031 if you prefer to write by hand.
If you complete the form by hand, the state asks you to print in black ink, never pencil, so the scanners can read your entries. Pencil or light ink causes misreads that can change a digit on your income or withholding, and a misread number can turn a refund into a balance due on the state’s end. Filing electronically sidesteps this risk because the software locks in your figures.
Step-by-Step: How to Fill Out Form 760 Line by Line
This is the heart of the return. Work top to bottom, since most lines depend on the ones above them. The form runs from the identification block at the top of Page 1 down through Line 36 on Page 2.
Filing Status and Identification Block
What it asks in plain English: This top section asks who you are, where you live, and how you are filing. You enter your name, address, Social Security number, date of birth, filing status code, and Virginia driver’s license details.
How to answer it: Print your first name, middle initial, and last name, then your spouse’s name if filing jointly. Enter the filing status code in the box: 1 for Single, 2 for Married Filing Jointly, or 3 for Married Filing Separately. Add your full Social Security number, your birth date in mm-dd-yyyy format, and the first four letters of your last name in the small boxes.
A specific example answer: David Nguyen enters his name, writes 1 for Single, lists his SSN, and prints his birth date as 07-22-1990.
A nuance or edge case: If your name or filing status changed this year, fill in the Name or Filing Status changed oval. If you are Filing Status 3 (Married Filing Separately), you must enter your spouse’s SSN in the spouse box and write your spouse’s name in the space provided.
A common mistake on this field and its direct consequence: Skipping the date of birth blocks the Age Deduction on Line 4, so an eligible retiree who leaves the birth date blank loses a deduction worth hundreds of dollars.
A misconception people hold about this field: Many filers think the Virginia driver’s license fields are optional fluff, but the state uses them to verify identity, and providing them helps your refund clear fraud screening faster.
Line 1 – Adjusted Gross Income from Federal Return
What it asks in plain English: This line wants your federal adjusted gross income (AGI), not your federal taxable income. The form even prints “Not federal taxable income” as a warning.
How to answer it: Copy the AGI figure from your federal Form 1040 exactly, rounded to whole dollars. This single number is the foundation for everything below it.
A specific example answer: Priya Sharma copies 68,400 from her federal 1040 AGI line into Line 1.
A nuance or edge case: If you have a loss that makes the figure negative, fill in the loss oval next to the line rather than using a minus sign.
A common mistake on this field and its direct consequence: Entering federal taxable income instead of AGI is the single most frequent error on Form 760, and it understates or overstates your Virginia tax, often triggering an adjustment notice weeks later.
A misconception people hold about this field: People assume Virginia starts from a different income number than the IRS, but Virginia deliberately begins from federal AGI to keep the two systems aligned.
Line 2 – Additions from Schedule ADJ
What it asks in plain English: This line captures income that is tax-free federally but taxable in Virginia, pulled from Schedule ADJ, Line 3.
How to answer it: If you have additions such as interest on out-of-state municipal bonds, complete Virginia Schedule ADJ first, then carry the total from its Line 3 here. If you have none, enter 0.
A specific example answer: Marcus Bell holds bonds from another state and enters 1,200 from Schedule ADJ, Line 3.
A nuance or edge case: Most simple W-2 filers have no additions and leave this at zero, but interest from non-Virginia state and local bonds is the most common trigger.
A common mistake on this field and its direct consequence: Forgetting to add back out-of-state bond interest understates your Virginia income, and the state can later assess the missing tax plus interest.
A misconception people hold about this field: Filers think “tax-free” federal income is always tax-free in Virginia, but Virginia taxes interest from other states’ bonds.
Line 3 – Add Lines 1 and 2
What it asks in plain English: This is a simple sum of your federal AGI and your Virginia additions.
How to answer it: Add Line 1 and Line 2 and write the total.
A specific example answer: Marcus Bell adds 68,400 and 1,200 to get 69,600.
A nuance or edge case: If Line 1 was a loss, the math may still produce a negative figure; use the loss oval if so.
A common mistake on this field and its direct consequence: A simple addition slip here cascades through every line below, throwing off your final tax, which is exactly why e-File reduces errors.
A misconception people hold about this field: Some think this line is where deductions begin, but it is still building total income; subtractions come next.
Line 4 – Age Deduction
What it asks in plain English: This line gives a deduction to older taxpayers based on age and, for some, income.
How to answer it: Use the Age 65 and Older Deduction Worksheet in the instructions. Filers born on or before January 1, 1951, may claim the full deduction; those born between 1951 and 1958 may claim an income-based amount.
A specific example answer: Janet Whitaker, born in 1948, claims the full age deduction of 12,000 on Line 4.
A nuance or edge case: For taxpayers born in the income-tested window, the deduction phases out as income rises, so two retirees the same age can get different amounts.
A common mistake on this field and its direct consequence: Claiming the age deduction without entering a birth date in the ID block invites a hold, because the state cannot verify eligibility.
A misconception people hold about this field: Many believe everyone over 65 gets the same deduction, but income-based phaseouts mean higher earners may get little or none.
Line 5 – Social Security and Tier 1 Railroad Retirement Benefits
What it asks in plain English: This line subtracts any Social Security or Tier 1 Railroad Retirement benefits that were taxed on your federal return, because Virginia does not tax them.
How to answer it: Enter the taxable portion of these benefits exactly as it appeared in your federal AGI.
A specific example answer: Janet Whitaker had 9,000 of Social Security taxed federally and enters 9,000 here.
A nuance or edge case: If none of your Social Security was taxable federally, enter 0, since there is nothing to subtract.
A common mistake on this field and its direct consequence: Entering total benefits received instead of only the federally taxable portion overstates the subtraction and inflates your refund, which the state will correct.
A misconception people hold about this field: Filers think all retirement income belongs here, but only Social Security and Tier 1 Railroad Retirement qualify on this line.
Line 6 – State Income Tax Refund
What it asks in plain English: This line removes any state tax refund you reported as income on your federal return.
How to answer it: If you itemized last year and your prior state refund showed up as federal income, enter that amount here to back it out.
A specific example answer: Priya Sharma enters 350 for the state refund that appeared on her federal return.
A nuance or edge case: If you took the standard deduction federally last year, your state refund is not federal income, so enter 0.
A common mistake on this field and its direct consequence: Subtracting a refund you never reported federally double-counts the benefit, and the state will disallow it.
A misconception people hold about this field: People assume every state refund goes here, but only one that was taxed federally qualifies.
Line 7 – Subtractions from Schedule ADJ
What it asks in plain English: This line pulls Virginia-specific subtractions from Schedule ADJ, Line 7, such as Virginia 529 plan earnings or certain retirement income.
How to answer it: Complete Schedule ADJ if you have qualifying subtractions, then carry its Line 7 total here. Otherwise enter 0.
A specific example answer: Marcus Bell subtracts 3,000 of qualifying military basic pay through Schedule ADJ, Line 7.
A nuance or edge case: Subtractions are detailed and use specific codes on Schedule ADJ, so read the code list before claiming one.
A common mistake on this field and its direct consequence: Claiming a subtraction without the matching Schedule ADJ code causes the state to reject the subtraction and recompute your tax.
A misconception people hold about this field: Filers think any retirement income is subtractable, but only specific categories defined by Virginia qualify.
Line 8 – Add Lines 4, 5, 6, and 7
What it asks in plain English: This totals all your subtractions from income.
How to answer it: Add Lines 4, 5, 6, and 7 and enter the sum.
A specific example answer: Janet Whitaker adds her 12,000 age deduction and 9,000 Social Security to reach 21,000.
A nuance or edge case: Even if only one of these lines has a value, you still complete this total line.
A common mistake on this field and its direct consequence: Leaving a subtraction out of this sum inflates your taxable income and the tax you owe.
A misconception people hold about this field: Some skip this line thinking it is automatic, but on paper you must do the math yourself.
Line 9 – Virginia Adjusted Gross Income (VAGI)
What it asks in plain English: This is your Virginia adjusted gross income, the number that decides whether you must file at all.
How to answer it: Subtract Line 8 from Line 3 and enter the result.
A specific example answer: Janet Whitaker subtracts 21,000 from her 45,000 total to land on 24,000.
A nuance or edge case: If this figure is below $11,950 (Status 1 or 3) or $23,900 (Status 2), your tax is $0, but you still file to claim withholding back.
A common mistake on this field and its direct consequence: Filers below the threshold often skip filing and forfeit a refund of withheld tax they were owed.
A misconception people hold about this field: People think being under the threshold means “do not file,” but you must file to get any withholding refunded.
Line 10 – Itemized Deductions
What it asks in plain English: This line is for itemized deductions taken from Virginia Schedule A.
How to answer it: Complete Virginia Schedule A if itemizing, then enter the total here and leave Line 11 blank.
A specific example answer: Priya Sharma itemizes mortgage interest and gifts totaling 14,500 on Line 10.
A nuance or edge case: For 2025 Virginia deconforms from the federal SALT cap in part, so the Virginia itemized total can differ from your federal one.
A common mistake on this field and its direct consequence: Filling in both Line 10 and Line 11 double-dips on deductions, and the state will reject the return for correction.
A misconception people hold about this field: Many assume Virginia itemized deductions equal federal ones, but Virginia rules diverge on several items.
Line 11 – Standard Deduction
What it asks in plain English: This line is for the standard deduction if you do not itemize.
How to answer it: Enter the 2025 standard deduction: $8,750 for single or married filing separately, or $17,500 for married filing jointly.
A specific example answer: David Nguyen, single, enters 8,750 on Line 11.
A nuance or edge case: The 2025 standard deduction rose from $8,500 to $8,750 for single filers and is scheduled to drop sharply after 2026.
A common mistake on this field and its direct consequence: Using last year’s $8,500 figure understates your deduction and overstates your tax.
A misconception people hold about this field: Filers think they can take both the standard deduction and itemized deductions, but you must choose one.
Line 12 – Exemptions
What it asks in plain English: This line totals your personal and age/blindness exemptions from Sections A and B.
How to answer it: In Section A, count yourself, your spouse, and dependents and multiply by $930. In Section B, count age-65 and blindness boxes and multiply by $800. Add both and enter the sum on Line 12.
A specific example answer: A married couple with two children counts four exemptions at $930 for 3,720 in Section A.
A nuance or edge case: A person who is both 65 or older and blind checks two Section B boxes, doubling that portion.
A common mistake on this field and its direct consequence: Miscounting dependents inflates exemptions and lowers tax incorrectly, which the state corrects with a bill.
A misconception people hold about this field: People think Virginia exemptions match federal dependent rules exactly, but Virginia uses its own dollar amounts.
Line 13 – Deductions from Schedule ADJ
What it asks in plain English: This line carries other Virginia deductions from Schedule ADJ, Line 9, such as child care or long-term care premiums.
How to answer it: Complete Schedule ADJ for these and enter the Line 9 total here, or 0 if none.
A specific example answer: Priya Sharma enters 3,000 for child and dependent care expenses from Schedule ADJ, Line 9.
A nuance or edge case: These deductions use specific codes, and each has its own cap, so check the limit before entering.
A common mistake on this field and its direct consequence: Entering a deduction over its cap causes a recalculation and a smaller refund than expected.
A misconception people hold about this field: Filers think any expense is deductible here, but only listed Virginia categories qualify.
Line 14 – Add Lines 10, 11, 12, and 13
What it asks in plain English: This totals all your deductions and exemptions.
How to answer it: Add Lines 10, 11, 12, and 13 and enter the sum.
A specific example answer: David Nguyen adds his 8,750 standard deduction and 930 exemption for 9,680.
A nuance or edge case: You will have a value on either Line 10 or Line 11, never both, plus Lines 12 and 13.
A common mistake on this field and its direct consequence: Adding both deduction lines here inflates the total and understates tax.
A misconception people hold about this field: Some think this line is optional, but it directly reduces your taxable income.
Line 15 – Virginia Taxable Income
What it asks in plain English: This is the income Virginia actually taxes.
How to answer it: Subtract Line 14 from Line 9 and enter the result.
A specific example answer: David Nguyen subtracts 9,680 from 55,000 to reach 45,320.
A nuance or edge case: If deductions exceed income, this can be zero, which means no tax on Line 16.
A common mistake on this field and its direct consequence: A subtraction error here changes your tax dollar-for-dollar.
A misconception people hold about this field: People confuse this with VAGI on Line 9, but taxable income comes after deductions.
Line 16 – Amount of Tax
What it asks in plain English: This is your Virginia tax before credits.
How to answer it: Look up Line 15 in the Tax Rate Schedule or tax table and round to whole dollars. Virginia’s top rate is 5.75% on income over $17,000.
A specific example answer: David Nguyen finds the tax on 45,320 and enters 2,008.
A nuance or edge case: Income under $3,000 is taxed at 2%, with bracket rates rising to 5.75%, so the schedule blends rates.
A common mistake on this field and its direct consequence: Reading the wrong row of the tax table produces the wrong tax and a later correction.
A misconception people hold about this field: Filers think one flat rate applies, but Virginia uses graduated brackets.
Line 17 – Spouse Tax Adjustment
What it asks in plain English: This line gives married joint filers a credit that offsets the marriage penalty when both spouses earn income.
How to answer it: Filing Status 2 only. Enter the spouse’s VAGI in the box, then use the Spouse Tax Adjustment Worksheet to compute the amount, up to $259.
A specific example answer: Aisha and Omar Farah, both earners, enter Aisha’s VAGI and an STA of 259.
A nuance or edge case: The full adjustment only applies when both spouses have enough income; if one earns little, the amount shrinks.
A common mistake on this field and its direct consequence: Single filers or one-income couples wrongly claiming this credit get it disallowed.
A misconception people hold about this field: People think every married couple gets $259, but it requires both spouses to have taxable income.
Line 18 – Net Amount of Tax
What it asks in plain English: This is your tax after the Spouse Tax Adjustment.
How to answer it: Subtract Line 17 from Line 16.
A specific example answer: Aisha and Omar Farah subtract 259 from 4,500 for 4,241.
A nuance or edge case: Filers without an STA simply carry Line 16 down unchanged.
A common mistake on this field and its direct consequence: Forgetting to subtract the STA overstates tax and shrinks your refund.
A misconception people hold about this field: Some skip this line, but it is the tax figure all payments are measured against.
Lines 19a and 19b – Virginia Income Tax Withheld
What it asks in plain English: These lines report the Virginia tax already withheld from your pay during 2025.
How to answer it: Enter your Virginia withholding on Line 19a and your spouse’s on Line 19b (Status 2 only), then enclose copies of your W-2s, 1099s, and any VK-1.
A specific example answer: David Nguyen enters 2,300 of Virginia withholding from his W-2 on Line 19a.
A nuance or edge case: Use only the Virginia state withholding box on your W-2, not the federal box.
A common mistake on this field and its direct consequence: Entering federal withholding here overstates payments, and the state will deny the excess and adjust your refund.
A misconception people hold about this field: Filers think they can total all withholding boxes, but only Virginia state tax counts.
Line 20 – Estimated Tax Payments
What it asks in plain English: This reports quarterly estimated payments you made with Form 760ES.
How to answer it: Total your 2025 estimated payments and enter the sum, or 0 if none.
A specific example answer: Marcus Bell, self-employed, enters 4,000 in estimated payments.
A nuance or edge case: Self-employed and gig workers most often use this line, since they have no withholding.
A common mistake on this field and its direct consequence: Omitting estimated payments makes you pay tax twice until you amend.
A misconception people hold about this field: People confuse estimated payments with withholding, but they go on separate lines.
Line 21 – Prior-Year Overpayment Applied
What it asks in plain English: This line captures last year’s refund that you chose to apply to this year’s tax.
How to answer it: Enter any 2024 overpayment you carried forward to 2025 estimated tax.
A specific example answer: Marcus Bell applied a 500 overpayment from 2024 and enters 500.
A nuance or edge case: This only applies if you elected the credit on last year’s return, so check your 2024 Form 760.
A common mistake on this field and its direct consequence: Forgetting a carried-forward credit means you overpay this year.
A misconception people hold about this field: Filers think any prior refund counts, but only the amount you elected to carry forward does.
Line 22 – Extension Payments
What it asks in plain English: This reports any tentative tax you paid with an extension voucher, Form 760IP.
How to answer it: Enter the amount paid via Form 760IP, or 0.
A specific example answer: Priya Sharma paid 600 with Form 760IP and enters 600.
A nuance or edge case: Even though filing is auto-extended, you needed to pay 90% by May 1, so this line records that payment.
A common mistake on this field and its direct consequence: Leaving out an extension payment makes you pay it again on Line 35.
A misconception people hold about this field: People think the extension covers payment, but it only covers the filing deadline.
Lines 23–25 – Credits
What it asks in plain English: These lines apply tax credits: the Low-Income/Earned Income Credit (Line 23), the Credit for Tax Paid to Another State (Line 24), and Schedule CR credits (Line 25).
How to answer it: Compute each credit on its schedule (Schedule ADJ, Schedule OSC, or Schedule CR) and carry the totals to these lines. For 2025 the refundable Virginia EITC rose to 20%.
A specific example answer: Aisha Farah claims a Virginia EITC of 620 on Line 23.
A nuance or edge case: Line 24 requires you to enclose Schedule OSC and a copy of the other state’s return, or the credit is denied.
A common mistake on this field and its direct consequence: Claiming the out-of-state credit without attaching the other state’s return gets it disallowed immediately.
A misconception people hold about this field: Filers think credits and deductions work the same, but credits cut tax dollar-for-dollar.
Line 26 – Total Payments and Credits
What it asks in plain English: This totals every payment and credit you made.
How to answer it: Add Lines 19a through 25.
A specific example answer: David Nguyen enters 2,300 since his only entry was withholding.
A nuance or edge case: Most simple filers have only Line 19a feeding this total.
A common mistake on this field and its direct consequence: A summing error here decides refund versus balance due wrongly.
A misconception people hold about this field: Some think this is the tax owed, but it is the total you have already paid.
Lines 27 and 28 – Tax You Owe or Overpayment
What it asks in plain English: These lines compare your tax (Line 18) with your payments (Line 26). Line 27 is what you owe; Line 28 is your overpayment.
How to answer it: If Line 26 is less than Line 18, subtract for the Tax You Owe on Line 27. If Line 18 is less than Line 26, subtract for Your Tax Overpayment on Line 28.
A specific example answer: David Nguyen paid 2,300 against a 2,008 tax, so he enters 292 on Line 28 as an overpayment.
A nuance or edge case: Only one of these two lines will have a value, never both.
A common mistake on this field and its direct consequence: Putting a figure on the wrong line flips a refund into a phantom balance due.
A misconception people hold about this field: People think an overpayment automatically refunds, but Lines 29 through 34 can reduce it first.
Lines 29–34 – Adjustments to Overpayment
What it asks in plain English: These lines let you redirect an overpayment to next year’s estimates (Line 29), make voluntary contributions (Lines 30–31), add penalty and interest (Line 32), and report Consumer’s Use Tax (Line 33), then total them on Line 34.
How to answer it: Enter any amounts that apply; most filers enter 0 on Lines 29 through 33 and carry 0 to Line 34.
A specific example answer: Marcus Bell reports 45 of Consumer’s Use Tax on Line 33 for out-of-state online purchases.
A nuance or edge case: If you underpaid estimated tax, enclose Form 760C and report the penalty on Line 32.
A common mistake on this field and its direct consequence: Ignoring Consumer’s Use Tax on untaxed online purchases can lead to assessment later.
A misconception people hold about this field: Filers think use tax never applies to them, but online purchases with no sales tax often trigger it.
Lines 35 and 36 – Amount You Owe or Your Refund
What it asks in plain English: Line 35 is the final amount you pay; Line 36 is your final refund.
How to answer it: If you owe (Line 27), add Lines 27 and 34 for Line 35. If you overpaid more than your adjustments, subtract Line 34 from Line 28 for your refund on Line 36, then complete the Direct Bank Deposit section.
A specific example answer: David Nguyen enters 292 on Line 36 and fills in his bank routing and account numbers for direct deposit.
A nuance or edge case: If you leave the direct deposit section blank, the state mails a paper check, which takes longer.
A common mistake on this field and its direct consequence: A wrong bank routing or account number can send your refund to the wrong place or force a paper check reissue.
A misconception people hold about this field: People think they must mail a check even when paying online, but you can pay at the Virginia Tax payments page.
Signature Block
What it asks in plain English: This certifies under penalty of law that your return is true and complete.
How to answer it: Sign and date the return; both spouses must sign a joint return. Add phone numbers and your preparer’s information if one helped.
A specific example answer: Aisha and Omar Farah both sign and date their joint return before mailing.
A nuance or edge case: A paid preparer must enter their PTIN and firm name.
A common mistake on this field and its direct consequence: An unsigned return is treated as not filed, which can trigger late-filing penalties.
A misconception people hold about this field: Filers think one spouse can sign for both on a joint return, but both signatures are required.
Three Filled-Out Examples Using Real Scenarios
These walkthroughs follow three filers through the key lines of Form 760.
Scenario 1: David, Single W-2 Employee
David is a single Richmond renter with one W-2 and no dependents who takes the standard deduction.
| Form Section | What David Enters |
|---|---|
| Filing Status | 1 (Single) |
| Line 1 (Federal AGI) | 55,000 |
| Line 9 (VAGI) | 55,000 |
| Line 11 (Standard Deduction) | 8,750 |
| Line 12 (Exemptions) | 930 |
| Line 15 (Taxable Income) | 45,320 |
| Line 16 (Tax) | 2,008 |
| Line 19a (VA Withholding) | 2,300 |
| Line 28 (Overpayment) | 292 |
| Line 36 (Refund) | 292 |
Scenario 2: Aisha and Omar, Married Filing Jointly
Aisha and Omar are a dual-income couple in Fairfax with two children who claim the Spouse Tax Adjustment and the Virginia EITC.
| Form Section | What They Enter |
|---|---|
| Filing Status | 2 (Joint) |
| Line 1 (Federal AGI) | 96,000 |
| Line 9 (VAGI) | 96,000 |
| Line 11 (Standard Deduction) | 17,500 |
| Line 12 (Exemptions, 4 x $930) | 3,720 |
| Line 16 (Tax) | 4,500 |
| Line 17 (Spouse Tax Adjustment) | 259 |
| Line 18 (Net Tax) | 4,241 |
| Line 23 (Virginia EITC) | 620 |
| Line 36 (Refund) | 879 |
Scenario 3: Janet, Retiree With Age Deduction
Janet is a 78-year-old Roanoke retiree living on Social Security and a pension who claims the Age Deduction.
| Form Section | What Janet Enters |
|---|---|
| Filing Status | 1 (Single) |
| Line 1 (Federal AGI) | 45,000 |
| Line 4 (Age Deduction) | 12,000 |
| Line 5 (Social Security) | 9,000 |
| Line 8 (Total Subtractions) | 21,000 |
| Line 9 (VAGI) | 24,000 |
| Line 11 (Standard Deduction) | 8,750 |
| Line 12 (Exemptions) | 1,730 |
| Line 15 (Taxable Income) | 13,520 |
| Line 36 (Refund) | 310 |
How to File the Completed Form
Virginia gives you several filing channels, and the state strongly prefers electronic filing for speed and accuracy.
E-File (recommended): Use Free File or paid software to transmit your federal and state returns together. There is no state fee for filing, Free File is free for eligible incomes, and e-filed refunds generally process within one week but can take up to four. Your proof of filing is the electronic confirmation the software sends you.
By mail (refund or no payment): If you are due a refund or owe nothing, mail your return to the address for your locality from the list beginning on Page 45 of the instructions, or to the Department of Taxation, P.O. Box 1498, Richmond, VA 23218-1498. There is no fee, and paper refunds generally process within eight weeks. Use USPS tracking as your proof, since Virginia does not acknowledge paper returns.
By mail (with payment): If you owe, enclose a check or money order payable to the Department of Taxation and mail to P.O. Box 760, Richmond, VA 23218-0760. Write your SSN and “2025 Form 760” on the check. Keep a copy of the check and tracking receipt as proof.
Online payment: You can pay any balance from a bank account, credit card, or debit card at the Virginia Tax payments portal even if you mailed the return. Bank payments are free; card payments may carry a processor fee. Your proof is the online payment confirmation number.
Remember the electronic filing requirement: if any single payment exceeds $1,500 or your total tax liability tops $6,000, you must pay electronically going forward.
What Happens After You File
Once Virginia receives your return, it runs validation and fraud checks before issuing any refund. To fight identity theft, the Department applies extra scrutiny and may request additional information, which can extend processing time, so respond fast if you get a letter.
If you are owed money, e-filed refunds with direct deposit move fastest, often within a week, while paper returns take around eight weeks. Before any refund goes out, Virginia law requires the Department to check for outstanding debts to state agencies, local governments, and courts, and it can withhold all or part of your refund to satisfy them. The state can also send eligible debts to the federal Treasury Offset Program to capture your federal refund.
You can track your refund status at www.tax.virginia.gov or by calling 804.367.2486. If you discover an error after filing, you file an amended Form 760 by filling in the amended-return oval and entering the correct reason code. A refund on an amended return is generally allowed only within three years of the original due date.
Mistakes to Avoid When Filling Out the Form
- Entering federal taxable income on Line 1 instead of federal AGI, which throws off every line below it.
- Leaving the date of birth blank, which blocks the Age Deduction on Line 4 and costs eligible filers a deduction.
- Putting federal withholding on Line 19a instead of Virginia withholding, which the state will deny.
- Claiming both the standard deduction (Line 11) and itemized deductions (Line 10), which forces a correction.
- Using last year’s $8,500 standard deduction instead of the 2025 figure of $8,750, which overstates tax.
- Claiming the Spouse Tax Adjustment on a single or one-income return, which gets the credit disallowed.
- Forgetting to enclose the other state’s return with Schedule OSC, which kills the out-of-state credit.
- Skipping a signature, since an unsigned return counts as never filed and invites late penalties.
- Entering a wrong bank routing or account number, which delays or misdirects your refund.
- Ignoring Consumer’s Use Tax on untaxed online purchases, which can lead to a later assessment.
- Filing Form 760 when you were only a part-year resident, when you actually needed Form 760PY.
- Mailing the return to the information-only P.O. Box 1115 address, which the state says never to use for returns.
Do’s and Don’ts
Do:
- Do finish your federal return first, because Line 1 copies your federal AGI.
- Do file electronically, since it does the math and speeds your refund.
- Do include your Virginia driver’s license number to help clear fraud screening.
- Do enclose all W-2s and 1099s, because the state matches them against your entries.
- Do pay at least 90% of your tax by May 1, even with the filing extension.
- Do keep proof of filing, whether an e-File confirmation or USPS tracking.
Don’t:
- Don’t use pencil or colored ink, because scanners misread anything but black ink.
- Don’t claim deductions on both Line 10 and Line 11, which triggers rejection.
- Don’t enter total Social Security on Line 5 when only the federally taxed portion qualifies.
- Don’t forget estimated payments on Line 20 if you are self-employed.
- Don’t mail your return without signing it, or it is treated as not filed.
- Don’t assume the filing extension extends your payment deadline, because it does not.
Pros and Cons of Filing on Your Own vs. With Help
| Filing on Your Own (Pro Se) | Filing With a Preparer |
|---|---|
| Pro: Free or low cost, since e-File and fillable forms cost nothing for many filers. | Pro: A pro catches deductions and credits a DIY filer may miss, like the Age Deduction phaseout. |
| Pro: You control the timeline and can file the moment your documents are ready. | Pro: The preparer signs with a PTIN and shares responsibility for accuracy. |
| Pro: Tax software walks you through each line and does the math automatically. | Pro: Complex situations like multi-state income or self-employment get expert handling. |
| Con: You bear full responsibility for any error and resulting penalty. | Con: Professional fees add cost that simple returns may not justify. |
| Con: Easy to misread the tax table or mishandle Schedule ADJ codes. | Con: You still must gather and verify every document yourself. |
| Con: No second set of eyes on big-dollar entries like withholding. | Con: Scheduling around a preparer’s calendar can push you toward the deadline. |
FAQs
Do I enter my federal AGI or federal taxable income on Line 1?
No, never use taxable income. Line 1 takes your federal adjusted gross income from Form 1040, and the form prints “Not federal taxable income” as a direct warning.
Do I have to file Form 760 if my income is below the threshold?
No, you are not required to, but you should. If your VAGI is under $11,950 (single) or $23,900 (joint), your tax is $0, but you must file to refund any withholding.
Do I write my Virginia withholding or federal withholding on Line 19a?
No federal numbers belong there. Line 19a takes only the Virginia state tax from your W-2 box; entering federal withholding causes the state to deny the excess.
Do both spouses need to sign a joint return?
Yes, both signatures are required on a Filing Status 2 return. An unsigned or single-signed joint return is treated as not filed and can trigger penalties.
Do I need to enter my date of birth even if I am not a senior?
Yes, you should complete it. The state uses birth date to verify the Age Deduction and your identity, and a blank birth date can delay processing.
Do I get the full $259 Spouse Tax Adjustment automatically if married?
No, it requires both spouses to have taxable income. The Spouse Tax Adjustment Worksheet reduces the amount when one spouse earns little.
Do I have until May 1 or do I get an extension?
Yes, you get an automatic 6-month extension to file, moving the filing date to November 1. But you must still pay 90% of your tax by May 1, 2026.
Do I file Form 760 if I moved to Virginia mid-year?
No, use Form 760PY instead. Form 760 is only for full-year residents; part-year residents file the Form 760PY return.
Do I take the standard deduction and itemized deductions together?
No, you must choose one. Enter itemized deductions on Line 10 or the standard deduction on Line 11, never both, or the return is rejected.
Do I owe Consumer’s Use Tax on online purchases?
Yes, if you bought items with no sales tax charged. Report the amount on Line 33, or fill in the oval stating no use tax is due.
Do I need to attach anything for the out-of-state tax credit?
Yes, you must enclose Schedule OSC and a complete copy of the other state’s return. Without them, the credit on Line 24 is disallowed.
Do I have to pay electronically?
Yes, in some cases. If any single payment exceeds $1,500 or your total tax liability exceeds $6,000, all future payments must be made electronically.
Do I use black ink or is any color fine on a paper return?
No color other than black. The state requires black ink and no pencil so scanners read your entries correctly and do not misread your numbers.
Do I have to enclose my W-2 forms with the return?
Yes, you must enclose copies of all W-2s, W-2Gs, 1099s, and any VK-1 that show Virginia withholding, because the state matches them against Line 19.
Related reading
- How to Fill Out Virginia Form 500 (w/Examples) + FAQs
- How to Fill Out Virginia Form 760-PMT (w/Examples) + FAQs
- How to Fill Out Virginia Form 760PY (w/Examples) + FAQs
- How to Fill Out Virginia Form 763 (w/Examples) + FAQs
- How to Fill Out Virginia Form 770 (w/Examples) + FAQs
- How to Fill Out Virginia Form VA-6 (w/Examples) + FAQs
- How to Fill Out West Virginia Withholding Form IT-104 + FAQs