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2008 ESTIMATED INCOME TAX WORKSHEET

For Estates and Trusts, and Uniﬁ ed Nonresidents

1 Expected federal taxable income of the estate trust or VA income of uniﬁ ed nonresident . . . 1

2 Fiduciary’s share of Virginia modiﬁ cations or net modiﬁ cations of uniﬁ ed nonresident . . . . . 2

3 Estimated Virginia taxable income (line 1 less line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Virginia income tax for amount on line 3 (See Section III) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Tax credits (See Section III) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 ESTIMATE OF THE FIDUCIARY OR ESTATE

INCOME TAX (line 4 less line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Enter the number of payments required (See the Payment Schedule below) . . . . . . . . . . . . . 7

8 PAYMENT AMOUNT. Divide the amount on line 6 by the number of payments on line 7.

(If you had a 2007 overpayment credit, subtract the amount of the overpayment credit that

you are applying to this installment.) Enter the amount here and on Form 770ES.

Attach your check or money order for this amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

PAYMENT SCHEDULE

The estimated income tax return and payment of a ﬁ duciary, estate or trust, other than a self-employed farmer, ﬁ sherman or merchant

seaman is to be ﬁ led on or before May 1 of the taxable year, unless the requirements to ﬁ le are not met until after April 15. Use the

table below to determine the number and amount of each installment payment. (Fiscal year ﬁ lers substitute the corresponding ﬁ scal

year months for the months speciﬁ ed in this table.)

The Following Percentages of the Estimated Tax Are to

Number of

File Form

Use

Be Paid on or Before-

If The Requirements Are First

Payments

770ES on

Voucher

Met in the Taxable Year -

Required

or Before

Number

May 1

June 15

September 15

January 15

on or before April 15

May 1, 2008

25%

after April 15th and before June 2nd

June 15, 2008

.....

33 ⅓ %

33 ⅓%

after June 1st and before Sept. 2nd

Sept. 15, 2008

.....

50%

after Sept. 1st and before Dec. 31st

Jan. 15, 2009

.....

100%

Page 3

LOCALITY NO.

FOR OFFICE USE

2008 FORM 770ES - Voucher 1

Check here if this is the ﬁ rst time you

VIRGINIA ESTIMATED INCOME TAX

have ﬁ led Form 770ES or if this is a

PAYMENT VOUCHER FOR ESTATES AND TRUSTS

new address.

Doc ID 772

Amount of payment

CALENDAR YEAR FILERS: DUE MAY 1, 2008 OR

FISCAL YEAR FILERS: BEGINNING MONTH: ______________

0000000000 7720000 108057

Make your check payable to the Treasurer of the city or

county in which the ﬁ duciary qualiﬁ ed.

FEIN for Estate or Trust

If this is your ﬁ rst payment for this taxable year,

Name of Estate or Trust

CHECK BOX and mail payment to your Commissioner

of the Revenue, Director of Finance or Director of Tax

Name and Title of Fiduciary

Administration. Addresses are on Page 7.

Mail all other vouchers to the Treasurer. Addresses are on

Address (Number and Street) of Fiduciary

Page 8.

City, State and Zip Code

— Do not write below this line. —

Daytime Phone Number

Form 770es - Estimated Income Tax Worksheet For Estates And Trusts, And Unified Nonresidents - State Of Virginia - 2008

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