VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
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, explained in Section VIII. When to file information 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 Return
• Use Live Chat or send a Secure Email to communicate
• Use Free Fillable Forms e-File to complete your
with a Tax Representative
• Use Quick Pay to pay and view your Tax Bills
• Check the Status of your Refund
• Sign up for e-Subscriptions
• View your Account History
Visit for more information
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 than $150, then you must make estimated tax payments
FARMERS, FISHERMEN and MERCHANT SEAMEN
on Form 760ES (or have additional income tax withheld
If the qualifications of a farmer, fisherman or merchant
throughout the year from your wages or other income).
seaman are met, you only need to file Payment Voucher 4 by
January 15, 2013. If you file your 2012 income tax return on
Farmers, fishermen and merchant seamen with two-
or before March 1, 2013, and pay the entire tax at that time,
thirds of their estimated Virginia gross income from self-
you are not required to file Form 760ES for 2012.
employed farming, fishing or being a merchant seaman
have special filing requirements which allow them to make
FISCAL YEAR TAXPAYERS
fewer payments. See Farmers, Fishermen and Merchant
If you report income on a fiscal year basis, substitute the
Seamen in Section II for more information.
15th day of the 4th month for May 1, the 15th day of the
You are not required to file Form 760ES if:
6th month for June 15, the 15th day of the 9th month for
September 15, and the 15th day of the first month of the
(a) you are single and your expected Virginia adjusted
succeeding taxable year for January 15. For example, if
gross income (Line 1, Estimated Income Tax Worksheet
a taxpayer has a taxable year that ends on June 30, the
on Page 3) is less than $11,950;
first Form 760ES return would be due on October 15. The
(b) you are a married couple and your combined expected
remaining estimated payments would be due on December
Virginia adjusted gross income (Line 1, Estimated
15, March 15 and July 15 of the succeeding taxable year.
Income Tax Worksheet on Page 3) is less than
Indicate the beginning month of your fiscal year in the space
provided on the 760ES Voucher.
(c) you are married, filing separately, and your separate
III. HOW TO ESTIMATE
expected Virginia adjusted gross income (Line 1,
You must pay at least 90% of your tax liability during the
Estimated Income Tax Worksheet on Page 3) is less
year by having income tax withheld and/or making timely
than $11,950; or
payments of estimated tax. Worksheets are available on our
(d) your expected estimated tax liability exceeds your
website to help you determine if you are required to file Form
withholding and tax credits by $150 or less.
760ES. Use the tax rate schedule below or, for additional
II. WHEN TO FILE
information and guidance, refer to the instructions for the
return that you will file.
If you are required to file and the due date falls on a
Saturday, Sunday or legal holiday, you may file your return
If you are required to file Form 760ES, complete the form
using the payment amount from Line 15 of the Estimated
on the next succeeding day that is not a Saturday, Sunday
Income Tax Worksheet For Individuals. When filing each
or legal holiday.
File Form 760ES Payment Voucher 1 by May 1, 2012.
voucher, include your check or money order for the amount
computed for the quarter.
Estimated income tax payments must be made in full on or
If your expected Virginia adjusted gross income changes
before May 1, 2012, or in equal installments on or before
May 1, 2012, June 15, 2012, September 15, 2012, and
during the year, recompute your estimated tax to determine
January 15, 2013.
how much your remaining payments should increase or
decrease. When making your next Form 760ES payment,
Complete the worksheet and make payments in accordance
with the instructions on the vouchers. If you overpaid your 2011
enter the new amount of estimated income tax due for the
income tax and chose to apply the overpayment to your 2012