Form 770es - Virginia Estimated Income Tax Payment Voucher For Estates, Trusts And Unified Nonresidents - 2016

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2016
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
FOR ESTATES, TRUSTS AND UNIFIED NONRESIDENTS
FORM 770ES
Form 770ES Vouchers and Instructions
Form 770ES is used to make estimated income tax payments. Filing is required only for estates, trusts and pass-
through entities filing a unified return for nonresident owners (unified nonresidents) 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 VII. Information on when to file is in Section II.
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I. FILING REQUIREMENTS - ESTATES, TRUSTS AND
2015 income tax and chose to apply the overpayment to
UNIFIED NONRESIDENTS
your 2016 estimated income tax, that overpayment may be
partially or fully applied to any installment.
If your Virginia income tax liability, after subtracting any
allowable credits, is expected to be more than $150 and, in
the case of an estate, if the 2016 taxable year ends two or
FARMERS, FISHERMEN and MERCHANT SEAMEN
more years after the decedent’s death, then you must make
If the qualifications of a farmer, fisherman or merchant
estimated income tax payments using Form 770ES.
seaman are met, you only need to file Payment Voucher 4 by
An estate, trust or unified nonresident filer must use its
January 15, 2017. If you file your 2016 income tax return on
Federal Employer Identification Number (FEIN) in place of the
or before March 1, 2017, and pay the entire tax at that time,
taxpayer’s Social Security Number. Do not use the decedent’s
you are not required to file Form 770ES for 2016.
Social Security Number. If the FEIN has not been received,
FISCAL YEAR TAXPAYERS
enter “Applied for.” If you do not have a FEIN, you should
If you report income on a fiscal year basis, substitute the
contact the Internal Revenue Service at 1-800-TAX-FORM
15th day of the 4th month for May 1, the 15th day of the
(1-800-829-3676) to obtain federal Form SS-4 (Application
6th month for June 15, the 15th day of the 9th month for
for Employer Identification Number).
September 15 and the 15th day of the 1st month of the
Estates, trusts and unified nonresidents are not required
succeeding taxable year for January 15. For example, if
to file Form 770ES if:
a taxpayer has a taxable year that ends on June 30, the
first Form 770ES return would be due on October 15. The
(a) in the case of an estate only, the 2016 taxable year
remaining estimated payments would be due on December
ends less than two years after the death of the
15, March 15 and July 15 of the succeeding taxable year.
decedent; or
Indicate the beginning month of your fiscal year in the space
(b) Virginia income tax can reasonably be expected to
provided on the Form 770ES Voucher.
be $150 or less for the 2016 taxable year.
III. HOW TO ESTIMATE
II. WHEN TO FILE
You must pay at least 90% of your tax liability during the
If you are required to file and the due date falls on a
year by having income tax withheld and/or making timely
Saturday, Sunday or legal holiday, you may file your return
payments of estimated tax. Worksheets are available on
on the next succeeding day that is not a Saturday, Sunday
the Department's website to help you determine if you are
or legal holiday.
required to file Form 770ES. Use the Tax Rate Schedule on
File Form 770ES Payment Voucher 1 by May 1, 2016.
Page 2 or, for additional information and guidance, refer to
Estimated income tax payments must be made in full on or
the instructions for the return that you will file.
before May 1, 2016, or in equal installments on or before May
If you are required to file Form 770ES, complete the form
1, 2016, June 15, 2016, September 15, 2016 and January
using the payment amount from the Estimated Income Tax
15, 2017.
Worksheet. When filing each voucher, include your check or
When the last day on which a tax return may be filed or a
money order for the amount computed for the quarter.
tax may be paid falls on a Saturday, Sunday or legal holiday,
If your expected Virginia tax liability changes during the
you may file and make payment without penalty or interest
year, recompute your estimated tax to determine how much
on the next succeeding business day.
your remaining payments should increase or decrease.
Complete the worksheet and make payments in accordance
When making your next Form 770ES payment, enter the new
with the instructions on the vouchers. If you overpaid your
amount of estimated income tax due for the quarter.
6201124 Rev 09/15

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