Virginia Form 760PY is the Part-Year Resident Individual Income Tax Return that you file with the Virginia Department of Taxation when you lived in Virginia for only part of the tax year. You use it to report the income you earned while you were a Virginia resident, plus any Virginia-source income you earned during the rest of the year. The 2025 form (revision Rev. 05/25) is due May 1, 2026, and getting it wrong can mean a delayed refund or a penalty that grows every month.
This form trips people up because it splits your income into the months you were a Virginia resident and the months you were not. Move in for a new job in July, move out to start a job in another state in March, or graduate and start your first job mid-year, and Form 760PY is likely the return you need. Virginia processes millions of individual income tax returns each year, and the agency reports that returns filed electronically are processed in up to 4 weeks while paper returns can take up to 8 weeks, so small mistakes cost real time.
Here is what you will learn in this guide:
- 📋 Who must file Form 760PY and how part-year residency really works
- 🗂️ Every document and number you need before you start
- ✍️ A line-by-line walkthrough of each box on the form, with sample entries
- 👨👩👧 Three full filled-out examples following real people through the form
- ⚠️ The most common mistakes, penalties, and how to file without errors
What Form 760PY Is and Who Must File It
Form 760PY is Virginia’s income tax return built for people who were residents of the state for less than the full year. The form is filed with the Virginia Department of Taxation, which is the state agency that collects individual income tax under Title 58.1 of the Code of Virginia. You file it for the tax year in which you either moved into Virginia or moved out of Virginia, as long as you were a resident for part of that year.
You are a part-year resident if you moved your legal home (your domicile) into or out of Virginia during the year. A common test used by localities is that you lived in Virginia for less than 183 days and were a resident of another state for the rest of the year. If you lived in Virginia the whole year, you file Form 760 instead. If you never lived in Virginia but earned income from Virginia sources, you file the nonresident return, Form 763.
Here is how the key pieces connect. The purpose is to tax only the income tied to your Virginia residency period. The agency is the Virginia Department of Taxation. The statute is Title 58.1, which requires the filing. The deadline is May 1 after the tax year. The penalty for ignoring all of this can reach 30% of the tax you owe. Each piece depends on the one before it: the statute creates the duty, the deadline sets the clock, and the penalty enforces both.
| Your Situation | Form You File |
|---|---|
| Lived in Virginia all year | Form 760 |
| Moved into or out of Virginia mid-year | Form 760PY |
| Never lived in Virginia but earned Virginia income | Form 763 |
| All income is from Virginia sources, even if part-year | May elect Form 760 (full-year) |
One nuance many filers miss: if you were a part-year resident but all of your income came from Virginia sources, the Department of Taxation allows you to elect to file as a full-year resident on Form 760 instead. This can simplify your return. Choose the path that matches your facts, because filing the wrong form can force you to redo the whole return.
Before You Start: Documents and Information You Need
Gather everything before you open the form, because Form 760PY pulls numbers from your federal return and several Virginia schedules. Stopping in the middle to hunt for a document is where errors creep in. Here is your pre-filing checklist.
- Your completed federal return (Form 1040). Virginia starts from your federal adjusted gross income, so you must finish your federal return first. Without it, Line 1 has no source number.
- All W-2 forms. These show your wages and the Virginia tax withheld, which you report on Line 19a. Missing a W-2 means understated income and a likely correction notice.
- All 1099 forms (1099-INT, 1099-DIV, 1099-NEC, 1099-G, 1099-R). These report interest, dividends, contract pay, state refunds, and retirement income. Leaving one out can trigger a mismatch with IRS data.
- VK-1 forms if you are a partner or S-corporation shareholder. These report pass-through income and Virginia withholding. They feed both income and the withholding line.
- The exact dates you lived in Virginia (mm-dd-yyyy). The form asks for your “from” and “to” residency dates. Wrong dates throw off how income is split between resident and nonresident periods.
- Your Social Security number and your spouse’s SSN. A mismatch with Social Security Administration records puts your return on hold.
- Your Virginia driver’s license number and issue date. Virginia uses this for identity verification to fight refund fraud. Missing it can slow your refund.
- Bank routing and account numbers if you want direct deposit. A wrong digit sends your refund to the wrong place or back to a paper check.
- Records of moving dates and out-of-state income. You need these to complete the Schedule of Income, which splits income by residency period.
- Last year’s state refund amount if you itemized federally, since that refund may be subtracted on Line 6.
If any item is missing, the safest move is to wait until you have it rather than guess. A guessed number that later changes forces an amended return, which restarts processing and can create penalty and interest exposure on any extra tax.
Where to Get the Form and How to Access It
You get Form 760PY straight from the Virginia Department of Taxation. The official PDF for the current year is the 2025 Form 760PY, and you can confirm you have the right version by checking the revision stamp Rev. 05/25 in the bottom corner of page 1. Always pull the form from the state site rather than a random third-party page, because outdated versions can have different line numbers.
You have several ways to access and complete the return. You can download the fillable PDF and type into it, file through the state’s Virginia Tax e-File system, use commercial tax software like TaxSlayer or TurboTax, or have a paid preparer file it for you. The instruction booklet, called the 760PY Instructions, is posted next to the form on the Virginia Tax forms search page and contains the worksheets you need for the age deduction and standard deduction.
You also need the companion schedules, because Form 760PY cannot be completed alone. The main ones are the Schedule of Income (splits income by residency period), Schedule 760PY ADJ (additions, subtractions, deductions, and credits), and Virginia Schedule A if you itemize. Each is on the same forms page. Download the full set at once so you are not jumping back and forth while the deadline ticks.
Step-by-Step: How to Fill Out Form 760PY Line by Line
This is the heart of the return. The form uses two columns: Column A (You) and Column B (Spouse). Column B is used only when you choose Filing Status 4, married filing separately on a combined return. For most single filers and joint filers, you use Column A only. Complete the Schedule of Income first, because many lines pull numbers from it.
Top of Form: Name, SSN, and Address
This section asks for your full legal name, your Social Security number, your spouse’s name and SSN if married, your present home address, city, state, ZIP, and locality code. Enter your name exactly as it appears on your Social Security card, in the order First, MI, Last, and Suffix. Maria Elena Vasquez writes her first name as Maria, MI as E, and last name as Vasquez.
A nuance: if you moved after the tax year ended, use your current home address here, not the address where you lived during the tax year. The address is where the Department sends notices and your refund check. A common mistake is entering a nickname or a misspelled name; because the agency cross-checks names against SSA records, a mismatch triggers a hold on your refund. A frequent misconception is that the locality code does not matter, but it routes your return to the right local commissioner of the revenue, so leave it blank only if you truly cannot find it.
Dates of Virginia Residence
This field asks for the exact dates your Virginia residency began and ended, in mm-dd-yyyy format. Enter a “From” and “To” date for yourself, and separate dates for your spouse if your move dates differ. Maria, who moved to Virginia on July 1, 2025, and stayed through year end, writes 07-01-2025 in “You – From” and 12-31-2025 in “You – To”.
A nuance: spouses can have different residency periods, and the form gives each its own date lines, so do not force matching dates if you moved on different days. The most common mistake is listing the date you signed a lease instead of the date your domicile actually changed, which can misallocate months of income. People wrongly believe these dates are just informational, but they directly drive how the Schedule of Income splits your income between resident and nonresident periods.
Filing Status and Exemptions
This field asks which filing status applies and how many exemptions you claim. Enter the code: 1 for single, 2 for married filing jointly, 3 for married filing separately on separate returns, or 4 for married filing separately on this combined return. Maria, who is single, enters 1. Then enter the number of personal and dependent exemptions, plus any boxes for age 65 or over and blindness.
A nuance: Filing Status 4 is unique to Virginia and lets a married couple split their income across Columns A and B on one form, which can lower tax when both spouses have income. A common mistake is choosing Status 2 when Status 4 would cut the tax bill through the Spouse Tax Adjustment, costing real money. Many filers think the exemption count copies from the federal return, but Virginia exemptions follow Virginia rules, so count them using the Virginia instructions.
Line 1: Federal Adjusted Gross Income
This line asks for your federal adjusted gross income, but only the amount from the Schedule of Income. Pull the number from Schedule of Income, Part 1, Line 7, Column 1 and enter it on Line 1. Marcus, who had $48,000 of total federal AGI, copies the figure his Schedule of Income carries to Line 7 into Line 1.
A nuance: this is not always the same as the AGI on your federal 1040, because the Schedule of Income organizes it for the part-year split. A common mistake is typing the raw federal 1040 AGI here instead of the Schedule of Income figure, which breaks the rest of the math. Filers often believe Line 1 is where the income split happens, but the splitting is done on the Schedule of Income; Line 1 just imports the result.
Line 2: Additions from Schedule 760PY ADJ
This line asks for income that Virginia taxes but the federal return did not, such as interest on out-of-state municipal bonds. Complete Schedule 760PY ADJ, Line 3 first, then carry that total to Line 2. If you have no additions, enter 0.
A nuance: most simple filers have nothing here, but interest from non-Virginia state bonds is a frequent addition for investors. A common mistake is skipping the schedule and leaving Line 2 blank when an addition actually applies, which understates your tax and can draw a correction notice. People wrongly assume additions are rare; if you hold any out-of-state bond funds, check carefully.
Lines 3 Through 10: Building Virginia Adjusted Gross Income
These lines combine your income and subtract the parts Virginia does not tax to reach your Virginia Adjusted Gross Income (VAGI). Line 3 adds Lines 1 and 2. Line 4 is the Qualifying Age Deduction (complete the Age Deduction Worksheet in the instructions and enter your birth dates at the top). Line 5 subtracts Social Security and Tier 1 Railroad Retirement benefits attributable to your Virginia residency. Line 6 subtracts a state tax refund reported as federal income. Line 7 subtracts income from your period of residence outside Virginia, taken from Schedule of Income, Part 1, Line 9, Column 3. Line 8 is subtractions from Schedule 760PY ADJ, Line 7. Line 9 adds Lines 4a, 4b, 5, 6, 7, and 8. Line 10 subtracts Line 9 from Line 3 to give your VAGI.
Janet, age 67, who moved out of Virginia in April, enters her age deduction on Line 4a using the worksheet, lists the months of income she earned after leaving on Line 7, and lands on her VAGI at Line 10. A nuance: under Filing Status 4, the spouse’s age deduction goes on Line 4b, Column B, not Column A. The most common mistake here is forgetting Line 7, which is what actually removes your out-of-state income; skip it and you pay Virginia tax on income it cannot tax. A misconception is that Social Security is always fully deductible on Line 5, but only the portion attributable to your Virginia residency period belongs there.
Lines 11 Through 16: Deductions and Virginia Taxable Income
These lines apply your deductions and produce your Virginia taxable income. Line 11 is itemized deductions from Virginia Schedule A paid while a Virginia resident. Line 12 is the standard deduction from the worksheet, used only if you do not itemize. Line 13 is the prorated exemption amount from Schedule of Income, Part 2, Line 11. Line 14 is deductions from Schedule 760PY ADJ, Line 9. Line 15 adds Lines 11, 12, 13, and 14. Line 16 subtracts Line 15 from Line 10 to give Virginia Taxable Income.
Marcus, who does not itemize, enters his prorated standard deduction on Line 12 and his prorated exemptions on Line 13, then subtracts to reach Line 16. A nuance: your exemptions and standard deduction are prorated for the part of the year you were a resident, so they are smaller than a full-year filer’s. The most common mistake is claiming a full-year standard deduction, which overstates your deduction and understates your tax. Filers often think they can both itemize on Line 11 and take the standard deduction on Line 12, but you pick one, not both.
Lines 17 and 18: Computing Your Tax
These lines turn your taxable income into tax owed. Line 17 is the tax from the Virginia Tax Table or Tax Rate Schedule based on Line 16. Line 18 adds Line 17 Column A and Line 17 Column B to give total tax. For single and joint filers using only Column A, Line 18 equals Line 17, Column A.
Maria, with Virginia taxable income of about $17,800, looks up her tax in the Tax Table and enters it on Line 17. A nuance: the tax is computed separately for each column under Filing Status 4, then combined on Line 18, which is how the Spouse Tax Adjustment lowers the bill. A common mistake is using the wrong residency-period income or reading the tax table on the wrong line, producing a tax figure that does not match the state’s own calculation. Some filers believe Virginia uses a single flat rate; it actually uses graduated brackets up to 5.75%.
Lines 19a Through 26: Payments and Credits
These lines total everything you already paid or that offsets your tax. Line 19a is your Virginia income tax withheld (enclose your W-2s, W-2Gs, 1099s, and VK-1s). Line 19b is your spouse’s withholding. Line 20 is 2025 estimated tax payments. Line 21 is your 2024 overpayment credited forward. Line 22 is an extension payment from Form 760IP. Line 23 is the Tax Credit for Low-Income Individuals or the Virginia Earned Income Credit from Schedule 760PY ADJ, Line 17. Line 24 is credit for taxes paid to another state from Schedule OSC. Line 25 is credits from Schedule CR. Line 26 adds Lines 19a through 25.
Marcus copies the Virginia tax from Box 17 of his W-2 to Line 19a and attaches the W-2. A nuance: the credit for taxes paid to another state on Line 24 is valuable for part-year filers whose income was taxed by two states, but it requires Schedule OSC. The most common mistake is entering total tax withheld (state plus federal) on Line 19a instead of just the Virginia amount, which overstates your payments and triggers a correction. Filers often think they can claim withholding without attaching the W-2, but the Department requires the form copies as proof.
Lines 27 and 28: Tax You Owe or Your Overpayment
These two lines compare your tax to your payments. If Line 18 is larger than Line 26, enter the difference on Line 27, which is the income tax you owe. If Line 26 is larger than Line 18, enter the difference on Line 28, your overpayment. Only one of these lines gets a number.
Janet finds her payments on Line 26 exceed her tax on Line 18, so she enters her overpayment on Line 28. A nuance: an overpayment does not automatically become a refund yet, because Lines 29 through 34 can reduce it through contributions, use tax, and penalties. A common mistake is filling in both Line 27 and Line 28, which signals a math error and slows processing. Filers sometimes think Line 28 is their final refund, but the refund is not set until Line 36.
Lines 29 Through 36: Adjustments, Amount Owed, and Refund
These lines finalize the return. Line 29 credits part of an overpayment to 2026 estimated tax. Line 30 is Commonwealth Savers (formerly Virginia529 and ABLE) contributions from Schedule VAC. Line 31 is other voluntary contributions. Line 32 is addition to tax, penalty, and interest from Schedule 760PY ADJ, Line 21 (enclose Form 760C or 760F if it applies). Line 33 is Consumer’s Use Tax on out-of-state purchases (check the box if none is due). Line 34 adds Lines 29 through 33. Line 35 is the amount you owe. Line 36 is your refund.
Maria owes no use tax, checks the box on Line 33, and carries her refund to Line 36. A nuance: Line 33 use tax is easy to overlook, but if you bought items online without paying sales tax, Virginia expects the tax here; if none is due, you must still check the box. The most common mistake is leaving the Line 33 box unchecked while entering zero, which the system reads as an incomplete return. People wrongly believe voluntary contributions on Lines 30 and 31 are required; they are optional gifts that reduce your refund.
Page 2: Direct Deposit and Signature
The bottom of the return asks for your bank routing and account number for direct deposit, then your signature, date, and phone number. Enter your nine-digit routing number, your account number, and check Checking or Savings. Marcus enters his routing number, account number, and checks Checking. Both spouses must sign a joint return.
A nuance: only domestic U.S. accounts are accepted, with no international deposits, so a foreign account here means your refund comes by paper check. The most common mistake is a transposed routing or account digit, which can send your refund to the wrong account or bounce it back. Filers often think an unsigned return still counts as filed, but an unsigned 760PY is treated as not filed and can run past the deadline.
Three Filled-Out Examples Using Real Scenarios
Below are three common part-year situations walked through the form. Each table shows what the named filer enters in the key sections.
Scenario 1: Maria moved into Virginia for a new job. Maria is single, moved from Texas to Richmond on July 1, 2025, and earned $30,000 in Virginia.
| Form Section | What Maria Enters |
|---|---|
| Filing Status | 1 (Single, Column A) |
| Dates of VA Residence | 07-01-2025 to 12-31-2025 |
| Exemptions | 1 personal exemption |
| Line 1 (Federal AGI from Schedule) | 48,000 |
| Line 7 (Out-of-VA income) | 18,000 (Texas wages) |
| Line 10 (VAGI) | 30,000 |
| Line 12 (Prorated standard deduction) | 4,575 (half-year proration) |
| Line 16 (VA Taxable Income) | 17,800 |
| Line 19a (VA tax withheld) | 900 |
| Line 36 (Refund) | 175 |
Scenario 2: The Nguyens moved out of Virginia. David and Linh Nguyen are married, lived in Virginia until April 15, 2025, then moved to North Carolina. They use Filing Status 4 to split income.
| Form Section | What the Nguyens Enter |
|---|---|
| Filing Status | 4 (combined, Columns A and B) |
| Dates of VA Residence | 01-01-2025 to 04-15-2025 (both) |
| Line 1 Col A / Col B (Federal AGI) | 22,000 / 19,000 |
| Line 7 (Out-of-VA income) | 60,000 / 52,000 (NC wages) |
| Line 10 (VAGI) Col A / Col B | 22,000 / 19,000 |
| Line 13 (Prorated exemptions) | 228 / 228 |
| Line 16 (VA Taxable Income) | 18,800 / 15,900 |
| Line 18 (Total Tax, combined) | 1,920 |
| Line 19a / 19b (VA withheld) | 1,100 / 950 |
| Line 36 (Refund) | 130 |
Scenario 3: Aisha graduated and started her first job. Aisha finished college out of state, moved to Arlington on August 20, 2025, and started work. She is single and a dependent on no one’s return.
| Form Section | What Aisha Enters |
|---|---|
| Filing Status | 1 (Single, Column A) |
| Dates of VA Residence | 08-20-2025 to 12-31-2025 |
| Exemptions | 1 personal exemption |
| Line 1 (Federal AGI from Schedule) | 26,500 |
| Line 7 (Out-of-VA income) | 4,000 (summer internship) |
| Line 10 (VAGI) | 22,500 |
| Line 12 (Prorated standard deduction) | 3,050 |
| Line 16 (VA Taxable Income) | 18,800 |
| Line 19a (VA tax withheld) | 780 |
| Line 35 (Amount you owe) | 45 |
How to File the Completed Form 760PY
You can file Form 760PY through several channels, and the right one depends on whether you want speed, a paper trail, or help. Below is each channel with its key details.
File online (e-File). Use the Virginia Tax e-File options or approved commercial software. There is no state filing fee for e-filing your return. You pay any tax due by bank draft (free), credit, or debit card (a processor fee applies to cards). E-filed returns are processed in up to 4 weeks. Keep your electronic confirmation number as proof of filing.
File by mail. Mail a refund or no-tax-due return to Virginia Department of Taxation, P.O. Box 760, Richmond, VA 23218-0760. Mail a return with a payment to P.O. Box 1498, Richmond, VA 23218-1498. There is no filing fee. Pay by check or money order made out to Virginia Department of Taxation with your SSN and “2025 760PY” on it. Paper returns take up to 8 weeks. Use certified mail and keep the receipt as proof of filing.
File in person or through your locality. You can also file through your local commissioner of the revenue, who can help part-year filers and forward the return to the state. Bring your full return and supporting documents. Ask for a date-stamped copy as your proof of filing. Processing follows the state’s normal paper timeline.
Pay separately if you owe. If you cannot pay in full, you can still file on time and pay at the state’s payment portal by eCheck or card. Filing on time even without full payment limits penalties, because the late filing penalty is steeper than the late payment penalty.
What Happens After You File
After you file, the Virginia Department of Taxation checks your return against IRS data, your W-2 withholding records, and Social Security records. If everything matches, an e-filed refund usually arrives within 4 weeks and a paper-filed refund within 8 weeks. You can track it through the state’s Where’s My Refund tool.
If something does not match, the Department sends a letter asking for documents or explaining an adjustment. This is common when a W-2 is missing or the residency dates do not line up with the income split. Respond by the date on the letter, because ignoring it can turn a simple question into an assessment with interest. The agency may also offset your refund to cover past-due state debts, child support, or certain other obligations.
If you owe and did not pay in full, interest begins accruing from the original May 1 due date at the federal underpayment rate plus 2%. Penalties may also apply, as covered below. If you later find an error, you file an amended Form 760PY, check the amended box, and enter the reason code.
Mistakes to Avoid When Filling Out Form 760PY
Each error below comes with the outcome it causes, so you can see why it matters.
- Using the wrong form. Filing Form 760 when you were only a part-year resident misstates your income split and can force a full refile.
- Wrong residency dates. Incorrect “from” and “to” dates misallocate income and can overstate your Virginia tax.
- Skipping the Schedule of Income. Form 760PY depends on it, and leaving it out makes Lines 1, 7, and 13 unsupported.
- Forgetting Line 7. This is what removes your out-of-state income; skip it and you pay Virginia tax on income it cannot tax.
- Claiming a full-year standard deduction. Part-year deductions must be prorated, and a full amount understates your tax.
- Entering federal AGI on Line 1. Line 1 takes the Schedule of Income figure, not the raw 1040 AGI, so the math breaks.
- Reporting total withholding on Line 19a. Only Virginia withholding belongs there; including federal tax overstates payments.
- Not attaching W-2s and 1099s. Without proof, the Department can disallow your withholding and reduce your refund.
- Leaving the Line 33 use tax box unchecked. A blank box with zero reads as an incomplete return.
- Filling both Line 27 and Line 28. Owing tax and an overpayment at once signals a math error and delays processing.
- Transposing bank digits. A wrong routing or account number can misroute or bounce your refund.
- Forgetting to sign. An unsigned 760PY is treated as not filed and can push you past the deadline.
Do’s and Don’ts
These quick rules keep your return clean and your refund moving.
- Do finish your federal return first, because Line 1 starts from your federal AGI.
- Do complete the Schedule of Income before the main form, since most lines pull from it.
- Do use exact mm-dd-yyyy residency dates, because they drive the income split.
- Do attach every W-2, 1099, and VK-1, because they prove your withholding.
- Do keep proof of filing, like an e-file confirmation or certified mail receipt.
- Do file on time even if you cannot pay in full, to limit the larger late filing penalty.
- Don’t claim full-year deductions, because part-year filers must prorate them.
- Don’t mix federal and Virginia withholding on Line 19a, as it overstates payments.
- Don’t leave the use tax box on Line 33 blank, because it flags an incomplete return.
- Don’t guess at missing numbers, since a later change forces an amended return.
- Don’t use a foreign bank account for direct deposit, because only domestic accounts work.
- Don’t forget your spouse’s signature on a joint return, or it is not considered filed.
Pros and Cons of Filing on Your Own vs. With Help
Deciding whether to self-file or hire a preparer depends on how complex your part-year situation is.
| Filing on Your Own | Filing With a Preparer |
|---|---|
| Free or low cost, since e-file has no state fee | Costs money, but the fee may save more in missed credits |
| You learn the form and control every entry | A pro knows the part-year income split cold |
| Fast for simple single-state moves | Better for two-state income and Schedule OSC credits |
| No scheduling or waiting on someone else | Handles Filing Status 4 and Spouse Tax Adjustment for you |
| Risk of proration and Line 7 errors | Lowers audit and correction risk on tricky returns |
The honest takeaway: a single person with one move and one W-2 can usually self-file with confidence. A couple with income in two states, retirement income, or an out-of-state tax credit gains the most from professional help, because those are exactly the lines where part-year filers lose money.
FAQs
Who has to file Form 760PY?
Yes, you must file if you were a Virginia resident for only part of the year and had income above the state filing threshold, or had Virginia tax withheld and want a refund.
Is Form 760PY the same as Form 760?
No, Form 760 is for full-year residents, while Form 760PY is built to split income between your Virginia residency period and the rest of the year.
When is Form 760PY due?
Yes, the 2025 return is due May 1, 2026, and Virginia grants an automatic 6-month filing extension, though not an extension to pay.
Do I write my current address or my old Virginia address at the top?
Yes, use your current home address, because that is where the Department sends your refund and any notices, even if you moved after the tax year.
Do I report all my income on Line 1 or just my Virginia income?
No, Line 1 takes the federal AGI figure from your Schedule of Income, and Line 7 then removes the income from your period outside Virginia.
Which column do I use, A or B?
Yes, use Column A for single and joint filers; Column B is only for spouses under Filing Status 4, married filing separately on a combined return.
Do I prorate my standard deduction on Line 12?
Yes, part-year filers prorate the standard deduction and exemptions for the portion of the year they were residents, so the amount is smaller than a full-year filer’s.
Can I claim credit for taxes I paid to another state?
Yes, use Line 24 and Schedule OSC to claim credit for income taxed by both Virginia and another state during your part-year period.
Do I need to attach my W-2s?
Yes, enclose all W-2s, W-2Gs, 1099s, and VK-1s, because they prove the Virginia withholding you claim on Lines 19a and 19b.
What if I owe but can’t pay by May 1?
Yes, file on time anyway and pay what you can, because the late filing penalty is far larger than the late payment penalty.
What is the penalty for filing late?
Yes, the late filing penalty is 6% per month up to a maximum of 30% of the tax due, and it applies when you file more than 6 months late.
Can I file Form 760PY electronically?
Yes, you can e-file through approved software or the state’s e-File options, and electronic returns are processed faster than paper.
What if all my income came from Virginia sources?
Yes, even as a part-year resident you may elect to file as a full-year resident on Form 760, which can simplify your return.
Do both spouses sign a joint Form 760PY?
Yes, on a joint return both spouses must sign, and an unsigned return is treated as not filed.
Related reading
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