Form 770es - 2009 Estimated Income Tax Worksheet printable pdf download

2009 ESTIMATED INCOME TAX WORKSHEET

For Estates, Trusts and Uniﬁ ed Nonresidents

1 Expected federal taxable income of the estate, trust or VA income of uniﬁ ed nonresident . . . 1

2 Fiduciary’s share of Virginia modiﬁ cations or net modiﬁ cations of uniﬁ ed nonresident . . . . . 2

3 Estimated Virginia taxable income (line 1 less line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Virginia income tax for amount on line 3 (See Section III) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Tax credits (See Section III) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 ESTIMATE OF THE FIDUCIARY OR ESTATE

INCOME TAX (line 4 less line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Enter the number of payments required (See the Payment Schedule below) . . . . . . . . . . . . . 7

8 PAYMENT AMOUNT. Divide the amount on line 6 by the number of payments on line 7.

(If you had a 2008 overpayment credit, subtract the amount of the overpayment credit that

you are applying to this installment.) Enter the amount here and on Form 770ES.

Attach your check or money order for this amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

PAYMENT SCHEDULE

The estimated income tax return and payment of a ﬁ duciary, estate, trust or uniﬁ ed nonresident ﬁ ler other than a self-employed farmer,

ﬁ sherman or merchant seaman is to be ﬁ led on or before May 1 of the taxable year, unless the requirements to ﬁ le are not met until

after April 15. Use the table below to determine the number and amount of each installment payment. (Fiscal year ﬁ lers substitute the

corresponding ﬁ scal year months for the months speciﬁ ed in this table.)

The Following Percentages of the Estimated Tax Are to

Number of

File Form

Use

Be Paid on or Before-

If The Requirements Are First

Payments

770ES on

Voucher

Met in the Taxable Year -

Required

or Before

Number

May 1

June 15

September 15

January 15

on or before April 15

May 1, 2009

25%

after April 15th and before June 2nd

June 15, 2009

.....

33 ⅓ %

33 ⅓%

after June 1st and before Sept. 2nd

Sept. 15, 2009

.....

50%

after Sept. 1st and before Dec. 31st

Jan. 15, 2010

.....

100%

Page 3

2009 FORM 770ES - Voucher 1

LOCALITY NO.

FOR OFFICE USE

VIRGINIA ESTIMATED INCOME TAX

Check here if this is the ﬁ rst time you

PAYMENT VOUCHER FOR ESTATES, TRUSTS AND UNI-

have ﬁ led Form 770ES or if this is a

FIED NONRESIDENTS

new address.

Doc ID 772

CALENDAR YEAR FILERS: DUE MAY 1, 2009 OR

FISCAL YEAR FILERS: BEGINNING MONTH: ______________

Make your check payable to the Treasurer of the city or

0000000000 7720000 109053

county in which the ﬁ duciary qualiﬁ ed.

If this is your ﬁ rst payment for this taxable year,

FEIN for Estate, Trust or Uniﬁ ed Filer

CHECK BOX and mail payment to your Commissioner

of the Revenue, Director of Finance or Director of Tax

Administration. Addresses are on Page 7.

Name of Estate, Trust or Uniﬁ ed Filer

Mail all other vouchers to the Treasurer. Addresses are on

Page 8.

Name and Title of Fiduciary or Uniﬁ ed Filer

Amount of payment

Address (Number and Street) of Fiduciary or Uniﬁ ed Filer

City, State and ZIP Code

Daytime Phone Number

Form 770es - 2009 Estimated Income Tax Worksheet

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