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. 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 tax representative
• 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.
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
FARMERS, FISHERMEN and MERCHANT SEAMEN
more than $150, then you must make estimated tax payments
If the qualifications of a farmer, fisherman or merchant
online or on Form 760ES (or have additional income tax
seaman are met, you only need to file Payment Voucher 4 by
withheld throughout the year from your wages or other
January 15, 2014. If you file your 2013 income tax return on
or before March 1, 2014, and pay the entire tax at that time,
Farmers, fishermen and merchant seamen with two-
you are not required to file Form 760ES for 2013.
thirds of their estimated Virginia gross income from self-
FISCAL YEAR TAXPAYERS
employed farming, fishing or being a merchant seaman
If you report income on a fiscal year basis, substitute the
have special filing requirements which allow them to make
15th day of the 4th month for May 1, the 15th day of the
fewer payments. See Farmers, Fishermen and Merchant
6th month for June 15, the 15th day of the 9th month for
Seamen in Section II for more information.
September 15, and the 15th day of the first month of the
You are not required to make estimated tax payments if:
succeeding taxable year for January 15. For example, if
(a) you are single and your expected Virginia adjusted
a taxpayer has a taxable year that ends on June 30, the
gross income (Line 1, Estimated Income Tax Worksheet
first Form 760ES return would be due on October 15. The
on Page 3) is less than $11,950;
remaining estimated payments would be due on December
(b) you are a married couple and your combined expected
15, March 15 and July 15 of the succeeding taxable year.
Virginia adjusted gross income (Line 1, Estimated
Indicate the beginning month of your fiscal year in the space
Income Tax Worksheet on Page 3) is less than
provided on the 760ES Voucher.
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 or file form 760ES.
withholding and tax credits by $150 or less.
Use the tax rate schedule below or, for additional information
II. WHEN TO FILE
and guidance, refer to the instructions for the return that you
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
on the next succeeding day that is not a Saturday, Sunday
using the payment amount from Line 15 of the Estimated
or legal holiday.
Income Tax Worksheet For Individuals. When filing each
Make estimated payments online or file Form 760ES
voucher, include your check or money order for the amount
Payment Voucher 1 by May 1, 2013. Estimated income tax
computed for the quarter.
payments must be made in full on or before May 1, 2013,
If your expected Virginia adjusted gross income changes
or in equal installments on or before May 1, 2013, June 15,
during the year, recompute your estimated tax to determine
2013, September 15, 2013, and January 15, 2014.
how much your remaining payments should increase or
Complete the worksheet and make payments in accordance
decrease. When making your next Form 760ES payment,
with the instructions on the vouchers. If you overpaid your 2012
enter the new amount of estimated income tax due for the
income tax and chose to apply the overpayment to your 2013