Form 760es - Virginia Estimated Income Tax Payment Vouchers For Individuals - 2015

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2015
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 your Estimated Tax Payments
• Make a Filing Extension Payment
• e-File/Free File your federal and state tax returns
• Make a Web Payment for the balance due on your return
• Use Free Fillable Forms e-File to complete your
with a Department representative
• Use Quick Pay to pay and view your tax bills
Virginia return
• Check the Status of Your Refund
• Sign up for e-Alerts
• View your Account History
Visit for more information.
INDIVIDUALS
estimated income tax, that overpayment may be partially or
I. FILING REQUIREMENTS -
fully applied to any installment.
If your Virginia income tax liability, after subtracting income
tax withheld and any allowable credits, is expected to be more
FARMERS, FISHERMEN and MERCHANT SEAMEN
If the qualifications of a farmer, fisherman or merchant
than $150, then you must make estimated tax payments (or
seaman are met, you only need to file Payment Voucher 4 by
have additional income tax withheld throughout the year from
January 15, 2016. If you file your 2015 income tax return on
your wages or other income).
or before March 1, 2016, and pay the entire tax at that time,
Farmers, fishermen and merchant seamen with
2
/
of
you are not required to file Form 760ES for 2015.
3
their estimated Virginia gross income from self-employed
FISCAL YEAR TAXPAYERS
farming, fishing or being a merchant seaman have
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
for June 15, the 15th day of the 9th month for September 15,
Seamen in Section II for more information.
and the 15th day of the 1st month of the succeeding taxable
You are not required to make estimated tax payments if:
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
III. HOW TO ESTIMATE
than $23,900;
You must pay at least 90% of your tax liability during the
(c) you are married, filing separately, and your separate
year by having income tax withheld and/or making timely
expected Virginia adjusted gross income (Line 1,
payments of estimated tax. Worksheets are available on
Estimated Income Tax Worksheet on Page 3) is less
the Department's website to help you determine if you are
than $11,950; or
required to make estimated payments. Use the Tax Rate
(d) your expected estimated tax liability exceeds your
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
will file.
II. WHEN TO 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
Individuals. When filing each voucher, include your check or
holiday.
money order for the amount computed for the quarter.
Make estimated payments online or file Form 760ES
Payment Voucher 1 by May 1, 2015. Estimated income tax
If your expected Virginia adjusted gross income changes
payments must be made in full on or before May 1, 2015,
during the year, recompute your estimated tax to determine
or in equal installments on or before May 1, 2015, June 15,
how much your remaining payments should increase or
2015, September 15, 2015, and January 15, 2016.
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
quarter.
with the instructions on the vouchers. If you overpaid your 2014
income tax and chose to apply the overpayment to your 2015

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