Form 760-PMT: Tax Due Return Payment Coupon

Form 760-PMT, also known as the Virginia Tax Due Return Payment Coupon, is a detachable form used to submit payment for your Virginia individual income tax return. It's specifically for situations where you filed a paper return and owed taxes but didn't include your payment with the return itself.

Who Needs to Use Form 760-PMT?

You need this form if you:

  • Filed a paper Virginia individual income tax return and owe taxes.
  • Did not submit payment with your electronically filed return (e-filing offers online payment options).

Important Note: This form is not for:

  • Bill payments (use the remittance stub on the bill).
  • Filing extensions.
  • Consumer use tax or estate tax payments (separate forms exist).
  • Qualifying farmers, fishermen, or merchant seamen (use Form 760-PFF for specific deadlines).

What Information Do I Need on Form 760-PMT?

The form requires the following information:

Your Social Security Number (SSN) and your spouse's SSN (if filing jointly): This information must match what you included on your tax return.

Your name(s) and address: Ensure the names and address match the information on your tax return.

Phone number: Include a daytime phone number where you can be reached.

Amount of enclosed payment: Write the exact amount of the tax you owe on the designated line.

Can I use Form 760-PMT for estimated tax payments?

No, Form 760-PMT is strictly for taxes owed on a previously filed return. Estimated tax payments require Form 760ES, available online or by mail from the VDOT.

What if I lose my Form 760-PMT?

You can download a new copy from the VDOT website or contact them for a replacement. Ensure you include all the necessary details mentioned earlier.

Is there an online payment option for Form 760-PMT?

No, the 760-PMT is designed for paper-filed returns and requires mailing a check or money order. However, if you e-filed your return, you can make an online payment directly through the VDOT e-File system.

Where do I send the completed Form 760-PMT?

Detach the completed Form 760-PMT from the bottom of your return instructions and mail it along with your check or money order to the following address: Virginia Department of Taxation P.O. Box 1649 Richmond, VA 23218-1478