Virginia Automatic Extension Payment
Voucher for Individuals
MAKE THE MOVE TO ELECTRONIC FILING
If you owe tentative tax, use the Department’s website:
It is the quickest and most convenient way to pay your tax.
Virginia automatically grants all taxpayers a 6-month extension
If additional tax is due when you file your return, you may owe
of time to file their income tax return.
penalty and interest charges in addition to the tax.
• For calendar year filers, the filing date is automatically extended
When and Where to File Form 760IP
to November 1.
The quickest and most convenient way to make payment is online
• You are NOT required to file Form 760IP in order to obtain this
at the Department’s website:
If you are paying with a paper check or money order, file Form
• You must pay any tentative tax due by May 1.
760IP along with your payment on or before May 1, for calendar
• An extension of time to file does NOT extend the amount of
year filers, or as soon as you realize you owe any additional tax.
For fiscal year filers, file Form 760IP on or before the due date of
time you have to make your payment.
your return with payment of the balance due.
• Penalties and interest will accrue on all late payments.
If the due date falls on a Saturday, Sunday or legal holiday, Form
Purpose of Form 760IP
760IP, with payment, may be filed on the next day that is not a
Form 760IP, Automatic Extension Payment, is a payment coupon
Saturday, Sunday or legal holiday.
and worksheet that provides taxpayers who are unable to file their
individual income tax return by May 1 a means of calculating and
Be sure to write your Social Security Number, taxable year and
remitting a payment to avoid penalty and interest.
“VA 760IP” on your payment.
Send the completed return, with payment, to:
Who Must File Form 760IP
Form 760IP is required if ALL of the following apply to you:
Department of Taxation
P.O. Box 760
1. You cannot file your individual income tax return by the due
Richmond, VA 23218-0760
2. You owe tax (this is determined by completing the Tax Payment
Penalty for Failure to Timely File and Pay the Tax Due
Worksheet on the back of this page); and
Virginia law provides for an automatic 6-month filing extension,
3. You submit your payment by paper check or money order (i.e.,
but you must pay at least 90% of your tax liability by the due date,
you do not use any electronic means, such as VATAX Online
which is May 1 for calendar year filers. If you file your return within
for Individuals, to make your payment).
6 months after the due date but do not meet the 90% payment
Estates, trusts and unified nonresident filers should use Form
requirement, the balance of tax due with your return will be subject to
an extension penalty of 2% per month, from the due date through the
date of filing, to a maximum of 12%. If you file within the extension
Do not file Form 760IP if you determine that you do NOT owe
period but do not pay the full balance of tax due with your return,
additional tax, or you make your extension payment electronically
the balance due will be subject to a late payment penalty of 6%
using VATAX Online for Individuals.
per month from the date of filing through the date of payment, to
Completing Form 760IP
a maximum of 30%. The late payment penalty will be assessed in
Complete the Tax Computation Worksheet on the back, then enter
addition to any extension penalty that may apply. If you file your
the payment amount in the Payment Amount box on Form 760IP.
return more than 6 months after the due date, the extension will be
Instructions for the worksheet and the form are on the back.
void and a late filing penalty of 30% will be applied to the balance
of tax due with the return.
Detach here and mail with your tentative tax payment. Keep the worksheet (on the back) with your other tax records.
Automatic Extension Payment
New Filer or Address Has Changed
Fiscal Year Filer. Enter Dates Below:
(Doc ID 763)
Do not file Form 760IP if no payment is due
or if you make this payment electronically.
Save the stamp.
0000000000 7630000 000000
Make your extension payment on the
Your Social Security Number
Spouse’s Social Security Number
Be sure to
MI Last Name
Spouse's First Name
MI Spouse's Last Name
A ddress (Number and Street) of Taxpayer
City, State and ZIP Code