How to Complete and File Virginia Form 760CG: Deadlines, Filing, and Payment

Virginia Form 760CG is the computer-generated version of Virginia’s resident individual income tax return, produced automatically when you prepare Form 760 using tax software or an online filing service. It reports the same information as the standard Form 760, is filed with the Virginia Department of Taxation, and is due May 1 rather than the federal April 15 deadline. The return starts from your federal adjusted gross income and adjusts it for Virginia-specific additions, subtractions, deductions, and credits.

Who Files Form 760CG

You file Form 760CG if you were a Virginia resident for the entire tax year and your Virginia adjusted gross income meets the filing threshold: $11,950 or more for single filers, or $23,900 or more for married couples filing jointly.1Virginia Department of Taxation. 2023 Virginia Form 760 – Resident Income Tax Return If your income is below those amounts, you don’t owe Virginia tax, but you may still want to file to recover any Virginia withholding from your paycheck.

Virginia treats you as a resident either if your permanent legal home is in the state (a domiciliary resident) or if you kept a place to live in Virginia for more than 183 days during the year (an actual resident).2Virginia Code Commission. 23VAC10-110-30 – Definitions If either applies for the full calendar year, Form 760CG is your form. Moved into or out of Virginia during the year? File Form 760PY instead. Earned Virginia-sourced income without living in the state? File Form 763.3Virginia Tax. Forms

The May 1 Filing Deadline and the Automatic Extension

Virginia individual income tax returns are due May 1. If that date falls on a weekend or holiday, the deadline moves to the next business day. Residents living or traveling outside the United States on May 1 receive an automatic extension to July 1.

Everyone else gets an automatic six-month extension to file, pushing the paperwork deadline to November 1 with no separate extension form to submit. The extension covers filing only. Any tax you owe is still due May 1. If you expect to owe and plan to file later, send an estimated payment with Virginia Form 760IP by May 1 to keep penalties and interest from accruing.4Virginia Tax. Individual Income Tax Payment Options You can pay online through your Virginia Tax account, through the eForms portal, or by mailing a check with the 760IP voucher to Virginia Department of Taxation, P.O. Box 760, Richmond, VA 23218-0760.

What to Gather Before You Start

Virginia’s return builds on your federal return, so finish federal Form 1040 first. The federal adjusted gross income from that return goes on line 1 of Form 760.5Virginia Department of Taxation. Virginia Form 760 – Resident Income Tax Return Pull these items together before opening your software:

  • Social Security numbers for you, your spouse if filing jointly, and any dependents you’ll claim.
  • Your completed federal Form 1040.
  • W-2s and 1099s to verify income and withholding.
  • Your three-digit locality code, which identifies the city or county where you lived on January 1. The code list begins on page 45 of the Form 760 instructions.6Virginia Department of Taxation. 2025 Form 760 Resident Individual Income Tax Instructions
  • Any completed return from another state, if you paid income tax there and plan to claim Virginia’s credit. W-2s and 1099s alone won’t support the claim.7Virginia Tax. Credit for Taxes Paid to Another State
  • Records supporting any Virginia-specific subtractions you plan to take, such as the age deduction, disability income, or interest from U.S. government obligations.

Virginia Tax Rates and Standard Deduction

Virginia applies four graduated brackets to your Virginia taxable income:8Virginia Department of Taxation. Tax Rate Schedule and Tax Table

  • 2% on the first $3,000 of taxable income.
  • 3% on income from $3,001 to $5,000 ($60 plus 3% of the amount over $3,000).
  • 5% on income from $5,001 to $17,000 ($120 plus 5% of the amount over $5,000).
  • 5.75% on income over $17,000 ($720 plus 5.75% of the amount over $17,000).

For tax year 2025, the Virginia standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly.9Virginia Tax. New Virginia Tax Laws for July 1, 2025 You can itemize instead if your qualifying expenses exceed those amounts. Virginia itemized deductions generally follow the federal itemized deductions with a few state-level adjustments.

Working Through the Return

Enter your personal information in the header: full name, Social Security number, current address, filing status, and your three-digit locality code. Add your spouse’s information if you’re filing jointly.

Income and Additions

Transfer your federal adjusted gross income to line 1. Virginia then requires certain additions on Schedule ADJ. The most common addition is interest earned on bonds issued by other states: Virginia exempts its own bonds from state tax, but interest from another state’s bonds that was excluded from federal taxable income gets added back.10Virginia Code Commission. 23VAC10-120-101 – Virginia Taxable Income; Additions Additional entries may apply where Virginia hasn’t adopted a specific federal tax change (a fixed-date conformity adjustment).

Subtractions

Subtractions reduce your Virginia adjusted gross income and are also entered on Schedule ADJ. The most commonly claimed are:

  • Interest and dividends from U.S. government obligations (Treasury securities, savings bonds, similar federal obligations) that were included in your federal income.11Virginia Department of Taxation. 2025 Virginia Schedule ADJ (Form 760-ADJ)
  • The age deduction, up to $12,000 for you and $12,000 for your spouse, if you were born on or before January 1, 1960. Taxpayers born on or before January 1, 1939, take the full $12,000 regardless of income. For those born later, the deduction phases out dollar-for-dollar once adjusted federal AGI (after removing taxable Social Security) exceeds $50,000 for single filers or $75,000 for married filers.12Virginia Tax. Subtractions
  • Disability income reported as wages on your federal return. You cannot claim both the disability subtraction and the age deduction.12Virginia Tax. Subtractions

Deductions, Tax, and Credits

After subtractions, apply either the standard deduction or your Virginia itemized deductions, then your personal exemptions, to reach Virginia taxable income.9Virginia Tax. New Virginia Tax Laws for July 1, 2025 If your Virginia adjusted gross income is below $11,950 (single) or $23,900 (joint), your tax is zero.1Virginia Department of Taxation. 2023 Virginia Form 760 – Resident Income Tax Return

Apply the graduated rates to reach your tax liability, then subtract any credits. The most common one is for income taxes paid to another state, claimed on Schedule OSC with a copy of that state’s return attached.7Virginia Tax. Credit for Taxes Paid to Another State The credit applies only to qualifying income: earned income, business income, and capital gains from non-business assets. If you paid tax to more than one state, use a separate Schedule OSC for each.

Finally, subtract Virginia withholding from your W-2s and any estimated tax payments you made during the year. What remains is either a balance due or a refund.

How to File and Where to Mail

Electronic filing is the fastest route. Virginia’s Free File program partners with several companies, each with its own eligibility rules; most offer free federal and state filing for taxpayers with adjusted gross income up to $89,000, though some set lower thresholds.13Virginia Tax. Free File Commercial tax software also supports e-filing.

If you file a paper return, the mailing address depends on whether you owe or expect a refund:14Virginia Tax. Where to File (Paper Returns Only)

  • Refund or no tax due: Virginia Department of Taxation, P.O. Box 1498, Richmond, VA 23218-1498.
  • Balance due: Virginia Department of Taxation, P.O. Box 760, Richmond, VA 23218-0760.

A return sent to the wrong box will still get processed. It just takes longer.

Paying What You Owe

Virginia accepts several payment methods for any balance due:15Virginia Tax. Payments

  • Direct debit from a bank account, free, through your Virginia Tax online account or the eForms portal.
  • ACH credit initiated from your own bank, so you set up the transfer rather than giving Virginia your account number.
  • Credit or debit card, with a convenience fee charged by the payment processor.
  • Check or money order mailed with your return or payment voucher to P.O. Box 760.
  • An installment agreement, available through your Virginia Tax online account for bills you’ve already received, if you can’t pay in full.

Refund Timing

Track your refund with the “Where’s My Refund?” tool on the Virginia Tax website. During filing season, expect:16Virginia Tax. Where’s My Refund?

  • Up to four weeks for electronically filed returns.
  • Up to ten weeks for paper returns.
  • An additional three weeks for returns sent by certified mail.

If the Department finds errors or needs more information, it will send a notice requesting documentation or explaining a recalculated amount. Responding quickly keeps the refund moving.

Penalties for Filing or Paying Late

Virginia charges a late-filing penalty and a late-payment penalty, each at 6% of the tax due per month. The combined total caps at 30%.17Virginia Department of Taxation. Virginia Tax Penalty and Interest Updates and Overview Interest accrues on any unpaid balance from the original May 1 due date.

The automatic six-month filing extension protects you from the late-filing penalty, but not from the late-payment penalty or interest. If you expect to owe, sending an estimated payment with Form 760IP by May 1 is the cheapest way to keep those charges from building.4Virginia Tax. Individual Income Tax Payment Options