Form 760 (2023): Virginia Resident Form Individual Income Tax Return

Form 760 is the Virginia (VA) tax return that residents must file to report their taxable income for the previous year. It calculates any taxes owed to the state or determines if a refund is due.

Who Needs to File Form 760?

A. Residents: If you were a resident of Virginia for more than 183 days in the tax year (2023 for the 2024 filing season), you generally need to file Form 760.

B. Military Personnel: Active duty military stationed in Virginia may be exempt from filing depending on their residency status.

C. Filing Threshold: Even if your income falls below the federal filing threshold, you might still need to file a Virginia return. Check the Virginia Department of Taxation (VDT) website for details.

What Information Do I Need to File Form 760?

  • Federal Tax Return: You'll need your adjusted gross income (AGI) from your federal tax return (Form 1040).
  • Income Documentation: Gather all your W-2s, 1099s, and any other income statements.
  • Deductions and Credits: Documentation for any deductions or credits you claim on your Virginia return.
  • Social Security Number(s): Your Social Security number(s) and any dependents' Social Security numbers.
  • Banking Information: Your bank account information for direct deposit of any refund.

How to File Form 760?

A. Electronically: The VDOT recommends filing electronically for faster processing and fewer errors. You can file for free through various IRS-approved software or directly on the VDOT website.

B. Paper Form: You can download the Form 760 attached below and mail it along with any required schedules.

Important Dates:

  • Due Date: The filing deadline for Form 760 is typically May 1st of the following year. If the due date falls on a weekend or holiday, the deadline is the next business day.
  • Extensions: You can file for a six-month automatic extension to file your return, but any tax owed is still due by May 1st.

To access the current year's Form 760, click here.