Form 760-PMT at a glance
What it is: Form 760-PMT is the 2025 Tax Due Return Payment Coupon of the Virginia Department of Taxation.
Where and when to file: Effective for payments made on and after July 1, 2022, individuals must submit all income tax payments electronically if any payment exceeds $1,500 or the sum of all payments is expected to exceed $6,000. (checked November 8, 2026)
If you filed a 2025 Form 760, Form 760PY, or Form 763 and owe tax, but did not submit payment with the return, use this form to send tax payment. Submit your payment on or before the due date to avoid penalty and interest.
A filled-in Form 760-PMT example: a single filer pays tax due
How to fill out Form 760-PMT, box by box
Your Social Security Number, Spouse's Social Security Number, Name(s), Address, Daytime Phone Number and Amount of Payment
Include on the payment coupon your Social Security Number (SSN) and Spouse's SSN (if filing a joint return). This must match the information on your return. Your name and spouse's name (if filing a joint return) in Name(s), address, and phone number in Daytime Phone Number. The amount of the enclosed payment. Make sure that your SSN is written on the check.
More rules for Form 760-PMT
Do not send a copy of your return with your payment. If a copy of the return is sent, the payment will not be posted properly to the account.
Where to send your check and payments on previously filed returns
Where to send your check and the due date
If your return was filed through e-File or submitted directly to the Department, make your check payable to the Department of Taxation and mail to the VA Department of Taxation, P. O. Box 1478, Richmond, VA 23218-1478. If your return was filed with your local Commissioner of the Revenue, make your check payable to your local Treasurer and send your payment to the locality where you filed the return.
If your full payment is not postmarked by May 1, 2026, you may be sent a bill for tax, penalty, and interest.
Payments on previously filed returns only
The coupon is To Be Used For Payments On Previously Filed 2025 Individual Income Tax Returns Only. No Staples Please.
Sources
[1] Form 760-PMT (Rev. 05/25), Tax Due Return Payment Coupon, Virginia Department of Taxation (the Official source link on this page).