Form 760es - Virginia Estimated Income Tax Payment Vouchers For Individuals - 2015 Page 2
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8TAX RATE SCHEDULE
VI. WHERE TO FILE
F YOUR VIRGINIA TAXABLE INCOME IS:
Filing online is the fastest and easiest way to make estimated
I
payments and you receive immediate confirmation.
Not over $3,000, your tax is 2% of your Virginia taxable income.
If you choose not to file online, send the first voucher filed
but not
your tax
of excess
for the taxable year directly to the Department of Taxation,
over...
over...
is...
over...
P.O. Box 1478, Richmond, VA 23218 or to the address shown
$
3,000
$ 5,000
$ 60 + 3%
$ 3,000
for the Commissioner of the Revenue, Director of Finance
$
5,000
$17,000
$ 120 + 5%
$ 5,000
or Director of Tax Administration for your Virginia city or
$ 17,000
$ 720 + 5.75%
$ 17,000
county. If you are a nonresident, file your first voucher with
the Department of Taxation or with the Commissioner of the
TAX CREDITS and ADJUSTMENTS
Revenue, Director of Finance or Director of Tax Administration
You may claim an expected tax credit or adjustment on the
for the city or county in which the principal portion of the
worksheet if:
income from Virginia sources was received. If filing is not
required until after May 1, see the PAYMENT SCHEDULE
(a) you are a resident of Virginia and you will pay income
for information on which voucher to file. File the remaining
tax to another state as a nonresident, except for the
vouchers directly with the Department of Taxation or with the
states of Arizona, California, Oregon or the District
Treasurer for your city or county using the addresses at the
of Columbia;
end of this document.
(b) you are a resident of one or more of the states listed
above and you will pay income tax to Virginia as a
VII. WHERE TO GET HELP
nonresident;
If you need assistance completing your return, call or visit the
(c) you expect to qualify for one of the other available
Commissioner of the Revenue, Director of Finance or Director
of Tax Administration for your city or county or the Department
individual income tax credits; or
(d) you qualify for the Spouse Tax Adjustment on Form
of Taxation. Mailing addresses and telephone numbers are
listed at the end of this document. Requests for information
760.
may also be addressed to the: Virginia Department of
For more information on determining if you qualify for any
Taxation, P. O. Box 1115, Richmond, VA 23218-1115, or
credits, see the instructions for the Virginia income tax return
that you expect to file.
call 804-367-8031. Do not mail your income tax return to this
address.
The personal exemptions, itemized or standard deductions
and the child and dependent care deductions, if claimed, must
VIII. WHERE TO GET FORMS
be adjusted if you are a part-year resident. Refer to the Form
Forms may be downloaded from the Department's website
or requests may be addressed to: Virginia Department of
760PY instructions for details on computing these items.
Itemized deductions may be adjusted by Fixed Date
Taxation, Forms Request Unit, P. O. Box 1317, Richmond,
Conformity items. Refer to the income tax instructions for
VA 23218-1317, or call 804-440-2541. Do not mail your
further information.
income tax return to this address.
Visit the Department's website, , where
IV. CHANGES IN INCOME OR EXEMPTIONS
you can obtain filing information, get answers to common
Even if you do not expect your income from sources other
questions, download forms and more.
than wages on which Virginia tax is withheld for 2015 to
be large enough to require making estimated income tax
IX. UNDERPAYMENT OF ESTIMATED INCOME TAX
Generally, addition to tax is imposed by law if at least 90%
payments as of May 1, 2015, a change in income, deductions
or exemptions may require you to file later in the year. If
% if you are a farmer, fisherman or merchant seaman) of
2
/
(66
3
you later determine that you need to file, see the PAYMENT
your total tax liability is not paid throughout the year by timely
SCHEDULE.
withholding and/or installments of estimated tax. The addition
to tax does not apply if each required installment is paid on
If you file your 2015 income tax return and pay the balance
time and meets one of the following exceptions:
of tax due in full by March 1, 2016, you are not required to
% if you are a farmer, fisherman
2
/
(a) is at least 90% (66
make the estimated tax payment that would normally be due
3
on January 15, 2016. If you file your return after March 1
or merchant seaman) of the amount due on the basis
without making the January payment, or if you have not paid
of annualized income;
% if you are a farmer, fisherman
2
/
(b) is at least 90% (66
the proper amount of estimated tax on any earlier due date,
3
or merchant seaman) of the amount due on the basis
you may be liable for an additional charge for underpayment
of estimated tax, computed on Form 760C. See Section VIII
of the actual taxable income;
and the Form 760C instructions for more information.
(c) is based on a tax computed by using your income for
the preceding taxable year and the current year’s tax
V. WHO MAY FILE A JOINT FORM 760ES
rates and exemptions;
Spouses may file a joint declaration unless (a) they are legally
(d) is equal to or exceeds the prior year’s tax liability for
separated or divorced, (b) they have different taxable years,
each installment period and the prior year return was
or (c) one spouse is a nonresident of Virginia (unless both
for a full year and reflected an income tax liability; or
are required to file a Virginia return).
If you file a joint Form 760ES, but do not file a joint income tax
(e) the sum of all installment underpayments for the
taxable year is $150 or less.
return, the estimated tax may be treated as the estimated tax
If you do not meet an exception, your underpayment
of either spouse, or may be divided between both spouses
as mutually agreed. Attach a statement to the front of each
computation will be based on 90% of the current year’s
spouse's tax return that specifies the amount claimed by
income tax liability or 100% of your liability for the preceding
year, whichever is less. The addition to tax is computed on
each spouse.
Form 760C (Form 760F for farmers, fishermen or merchant
seamen).
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