Form 760es - Virginia Estimated Income Tax Payment Voucher For Individuals - 2014
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VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
FOR INDIVIDUALS
FORM 760ES
Form 760ES Vouchers and Instructions
Form 760ES is used by individuals to make estimated income tax payments. Filing is required only for individuals whose
income and net tax due exceed the amounts specified in Section I. If you are required to make estimated income tax
payments, but do not, you may be liable for an additional charge, which is explained in Section VIII. Information on when
to file is in Section II. Estates, trusts and unified nonresident filers should use Form 770ES.
VATAX Online Services for Individuals
• Make a Filing Extension Payment
• Make your Estimated Tax Payments
• Make a Web Payment for the balance due on your return
• e-File/Free File your federal and state tax returns
• Use Live Chat or send a Secure Email to communicate
• Use Free Fillable Forms e-File to complete your
with a Department representative
Virginia return
• Use Quick Pay to pay and view your tax bills
• Check the Status of Your Refund
• Sign up for e-Alerts
• View your Account History
Visit for more information.
INDIVIDUALS
I. FILING REQUIREMENTS -
estimated income tax, that overpayment may be partially or
If your Virginia income tax liability, after subtracting income
fully applied to any installment.
tax withheld and any allowable credits, is expected to be more
FARMERS, FISHERMEN and MERCHANT SEAMEN
than $150, then you must make estimated tax payments (or
If the qualifications of a farmer, fisherman or merchant
have additional income tax withheld throughout the year from
seaman are met, you only need to file Payment Voucher 4 by
your wages or other income).
January 15, 2015. If you file your 2014 income tax return on
Farmers, fishermen and merchant seamen with
2
/
of
or before March 1, 2015, and pay the entire tax at that time,
3
their estimated Virginia gross income from self-employed
you are not required to file Form 760ES for 2014.
farming, fishing or being a merchant seaman have
FISCAL YEAR TAXPAYERS
special filing requirements, which allow them to make
If you report income on a fiscal year basis, substitute the 15th
fewer payments. See Farmers, Fishermen and Merchant
day of the 4th month for May 1, the 15th day of the 6th month
Seamen in Section II for more information.
for June 15, the 15th day of the 9th month for September 15,
You are not required to make estimated tax payments if:
and the 15th day of the 1st month of the succeeding taxable
year for January 15. For example, if a taxpayer has a taxable
(a) you are single and your expected Virginia adjusted
year that ends on June 30, the first Form 760ES return would
gross income (Line 1, Estimated Income Tax Worksheet
be due on October 15. The remaining estimated payments
on Page 3) is less than $11,950;
would be due on December 15, March 15 and July 15 of the
(b) you are married, filing jointly and your combined
succeeding taxable year. Indicate the beginning month of your
expected Virginia adjusted gross income (Line 1,
fiscal year in the space provided on the Form 760ES Voucher.
Estimated Income Tax Worksheet on Page 3) is less
than $23,900;
III. HOW TO ESTIMATE
(c) you are married, filing separately, and your separate
You must pay at least 90% of your tax liability during the
expected Virginia adjusted gross income (Line 1,
year by having income tax withheld and/or making timely
Estimated Income Tax Worksheet on Page 3) is less
payments of estimated tax. Worksheets are available on
than $11,950; or
the Department's website to help you determine if you are
(d) your expected estimated tax liability exceeds your
required to make estimated payments. Use the Tax Rate
Schedule on the following page, for additional information
withholding and tax credits by $150 or less.
and guidance, refer to the instructions for the return that you
II. WHEN TO FILE
will file.
If you are required to file and the due date falls on a Saturday,
If you are required to make estimated payments and file
Sunday or legal holiday, you may file your return on the
Form 760ES, complete the form using the payment amount
next succeeding day that is not a Saturday, Sunday or legal
from Line 15 of the Estimated Income Tax Worksheet For
holiday.
Individuals. When filing each voucher, include your check or
Make estimated payments online or file Form 760ES
money order for the amount computed for the quarter.
Payment Voucher 1 by May 1, 2014. Estimated income tax
If your expected Virginia adjusted gross income changes
payments must be made in full on or before May 1, 2014,
during the year, recompute your estimated tax to determine
or in equal installments on or before May 1, 2014, June 15,
how much your remaining payments should increase or
2014, September 15, 2014, and January 15, 2015.
decrease. When making your next Form 760ES payment,
Complete the worksheet and make payments in accordance
enter the new amount of estimated income tax due for the
with the instructions on the vouchers. If you overpaid your 2013
quarter.
income tax and chose to apply the overpayment to your 2014
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