Virginia Form 760 at a glance
What it is: Virginia Form 760 is the 2025 Resident Income Tax Return.
Where and when to file: File by May 1, 2026.
Who signs: Sign in Your Signature with its Date. Spouse's Signature, with its Date, is the spouse's line.
Do you need to file? See Line 9 and Instructions.
A filled-in Virginia Form 760 example: a single filer with a refund
How to fill out Virginia Form 760, box by box
Social Security Number, names, street, city and birth date
For You, enter the Social Security Number, the First 4 letters of last name, and your first name, M.I. and last name including suffix.
For Spouse, enter the Social Security Number and the First 4 letters of last name, then the first name (joint returns only), M.I. and last name including suffix.
Enter the Number and Street; if this is a change, you must fill in oval. Enter the City, town, or post office, State and ZIP Code.
For You and for Spouse, enter the Birth Date (mm-dd-yyyy) and the Deceased box. Enter the Locality Code.
Fill in all ovals that apply
Mark the box to authorize the sharing of certain information from Form 760 and Schedule HCI with the Dept. of Medical Assistance Services (DMAS), the Dept. of Social Services (VDSS), and the Virginia Health Benefit Exchange (VHBE) to determine eligibility for medical assistance services and/or health coverage as described in the instructions.
Fill in all ovals that apply: Name or Filing Status changed.
Mark the box for Overseas on due date or Federal Schedule C filed; for Earned Income Credit on federal return, enter the Amount claimed.
Mark the box for Virginia return not filed last year, Dependent on another's return or Qualifying farmer, fisherman or merchant seaman; for Amended Return, enter the Reason Code.
VA Driver's License Information
Enter the VA Driver's License Information for You and for Spouse: Customer ID and Issue Date.
Filing Status
Under Filing Status, enter in box 1 = Single, 2 = Joint, or 3 = Married Filing Separately.
Federal head of household? Mark YES (Filing Status 1 only).
If Filing Status 3, enter spouse's SSN in the Spouse's Social Security Number box at top of form and enter Spouse's Name.
Exemptions
In Exemptions, enter You, Spouse if Filing Status 2 and Dependents; the Total Section A line is X $930 (checked October 19, 2026).
Enter You 65 or over, Spouse 65 or over, You Blind and Spouse Blind; the Total Section B line is X $800 (checked October 19, 2026).
Add Sections A and B. Enter the sum on Line 12.
Lines 1 to 9, Virginia Adjusted Gross Income
On Line 1, enter the Adjusted Gross Income from federal return, not federal taxable income.
On Line 2, enter the Additions from enclosed Schedule ADJ, Line 3.
On Line 3, add Lines 1 and 2.
On Line 4, enter the Age Deduction for You and Spouse. See Instructions. Be sure to provide date of birth.
On Line 5, enter the Social Security and equivalent Tier 1 Railroad Retirement benefits if taxable on federal return.
On Line 6, enter the State Income Tax refund or overpayment credit (reported as income on federal return).
On Line 7, enter the Subtractions from enclosed Schedule ADJ, Line 7.
On Line 8, add Lines 4, 5, 6, and 7.
On Line 9, subtract Line 8 from Line 3 and enter the result as the Virginia Adjusted Gross Income (VAGI). If Line 9 is less than $11,950 for Filing Status 1 or 3; or $23,900 for Filing Status 2, your tax is $0.00 (checked October 19, 2026).
Lines 10 to 15, Virginia Taxable Income
On Line 10, enter the Itemized Deductions from Virginia Schedule A. See instructions.
On Line 11, if you do not claim itemized deductions on Line 10, enter standard deduction. See instructions.
On Line 12, enter the Exemptions: the sum of the total from Exemption Section A plus Exemption Section B.
On Line 13, enter the Deductions from Schedule ADJ, Line 9.
On Line 14, add Lines 10, 11, 12, and 13.
On Line 15, subtract Line 14 from Line 9 for the Virginia Taxable Income.
Social Security Number and Lines 16 to 18
Enter your Social Security Number.
On Line 16, enter the Amount of Tax from Tax Table or Tax Rate Schedule (round to whole dollars). On Line 17, Spouse Tax Adjustment (STA), Filing Status 2 only: enter Spouse's VAGI in the box and the STA amount on Line 17.
On Line 18, subtract Line 17 from Line 16 for the Net Amount of Tax.
Lines 19 to 25, payments and credits
On Line 19, enter the Virginia income tax withheld for 2025 and enclose copies of Forms W-2, W-2G, 1099, and/or VK-1.
On Line 19a, enter Your Virginia withholding.
On Line 19b, Filing Status 2 only: enter Spouse's Virginia withholding.
On Line 20, enter the Estimated tax payments for taxable year 2025 (from Form 760ES).
On Line 21, enter the Amount of 2024 overpayment applied toward 2025 estimated tax.
On Line 22, enter the Extension Payments (from Form 760IP).
On Line 23, enter the Tax Credit for Low-Income Individuals or Earned Income Credit from Sch. ADJ, Line 17.
On Line 24, enter the Credit for Tax Paid to Another State from Schedule OSC, Line 21. You must enclose Schedule OSC and a copy of all other state returns.
On Line 25, enter the Credits from enclosed Schedule CR, Section 5, Part 1, Line 1A.
Lines 26 to 28, Tax You Owe or Tax Overpayment
On Line 26, add Lines 19a through 25.
On Line 27, if Line 26 is less than Line 18, subtract Line 26 from Line 18. This is the Tax You Owe.
On Line 28, if Line 18 is less than Line 26, subtract Line 18 from Line 26. This is Your Tax Overpayment.
Lines 29 to 34, contributions, penalty and use tax
On Line 29, enter the Amount of overpayment you want credited to next year's estimated tax. On Line 30, enter the Commonwealth Savers (formerly Virginia529 and ABLE) Contributions from Schedule VAC, Section I, Line 6.
On Line 31, enter the Other Voluntary Contributions from Schedule VAC, Section II, Line 14.
On Line 32, enter the Addition to Tax, Penalty, and Interest from enclosed Schedule ADJ, Line 21. See instructions; enclose 760C or 760F and fill in oval.
On Line 33, Sales and Use Tax is due on Internet, mail order, and out-of-state purchases (Consumer's Use Tax). See instructions; fill in oval if no sales and use tax is due.
On Line 34, add Lines 29 through 33.
Lines 35 and 36, Amount You Owe or Your Refund
On Line 35, if you owe tax on Line 27, add Lines 27 and 34. Or if Line 28 is less than Line 34, subtract Line 28 from Line 34. This is the Amount You Owe. Enclose payment or pay at www.tax.virginia.gov. Fill in oval if paying by credit or debit card, see instructions.
On Line 36, if Line 28 is greater than Line 34, subtract Line 34 from Line 28. This is Your Refund. If the Direct Deposit section is not completed, your refund will be issued by check.
Direct bank deposit
For Direct Bank Deposit (refunds only), mark Checking or Savings and enter the Bank Routing Transit Number and Bank Account Number. Domestic Accounts Only. No International Deposits.
Signatures, dates, phone and ID Theft PIN
Mark the box to authorize the Dept. of Taxation to discuss this return with the preparer.
I agree to obtain my Form 1099-G at www.tax.virginia.gov; mark the box.
The undersigned declare under penalty of law that they have examined this return and to the best of their knowledge, it is a true, correct, and complete return.
Sign in Your Signature with its Date. Spouse's Signature, with its Date, is the spouse's line.
Enter Your Phone and Spouse's Phone. Enter the ID Theft PIN.
Common questions about Virginia Form 760
What is a VA 760 form?
Virginia Form 760 is the 2025 Resident Income Tax Return. Use black ink.
Is there a deadline?
File by May 1, 2026.
Sources
[1] Virginia Form 760 (Rev. 04/26), Resident Income Tax Return, Virginia Department of Taxation (the Official source link on this page).
