Virginia Form 760-PMT is the payment voucher individual taxpayers use to send the Department of Taxation a balance due on their state income tax return when they aren’t paying at the moment they file. You can submit it electronically through Virginia Tax’s eForms portal for free, or print the PDF and mail it with a check to Richmond.
When You Need the Voucher
Use Form 760-PMT any time you owe Virginia individual income tax and are not paying electronically as part of filing your return. The common situations are a balance due after e-filing, a payment sent ahead of a paper return, or a payment made with the state’s automatic filing extension.
Virginia’s individual income tax return is due May 1 for calendar-year filers.1Virginia Code Commission. Virginia Code 58.1-341 – Returns of Individuals The Commonwealth grants an automatic six-month extension to file, pushing the return deadline to November 1, and you do not need to submit an application to receive it.2Virginia Tax. When to File The extension covers paperwork only. Any tax owed is still due May 1, and missing that payment date triggers penalties and interest even while the return itself is not yet late. Form 760-PMT is what lets you send the payment on time when the return isn’t ready.
Where to Get Form 760-PMT
The Department of Taxation offers the form in two formats. The printable PDF is posted on the Virginia Tax website, labeled with the applicable tax year.3Virginia Department of Taxation. Form 760-PMT – 2025 Tax Due Return Payment Coupon You can also complete and submit it electronically through the eForms page, which debits your bank account directly without requiring a login.4Virginia Department of Taxation. Form 760PMT – Virginia Income Tax Payment Coupon If you already have a Virginia Tax online services account, you can log in and choose “Return Payment 760-PMT” from there instead.5Virginia Tax. Individual Income Tax Payment Options
How to Fill Out the Paper Voucher
The paper form is a single-page coupon designed to be scanned, so clear handwriting matters. It asks for a small set of fields:
- Your Social Security Number in the designated boxes, plus your spouse’s SSN if you are filing jointly.
- Your full legal name (and spouse’s name on a joint return), street address, city, state, and ZIP code. This information should match the corresponding return.
- The four-digit tax year the payment covers. For a return filed in spring 2026, that is generally tax year 2025.
- The dollar amount you are paying, justified to the right in the box provided.
The paper voucher does not require a signature. It functions as a transmittal slip that tells the Department which account to credit.3Virginia Department of Taxation. Form 760-PMT – 2025 Tax Due Return Payment Coupon Double-check your SSN and tax year before mailing. Errors in either field can route the payment to the wrong account or send it into a manual review.
How to Fill Out the eForms Version
The electronic version asks for a few items the paper coupon does not:
- Your bank routing number and account number. The account number is entered twice for confirmation, and the payment posts as a direct debit from checking or savings.
- The date you want the debit to hit.
- A daytime phone number, so the Department can reach you if something goes wrong.
- An electronic signature. You type your name to authorize the payment; unlike the paper version, the eForms submission does require one.
If your bank uses a debit block or filter on ACH transactions, authorize the Department of Taxation’s debit filter number (1546001745) with your bank before submitting, or the payment will bounce.4Virginia Department of Taxation. Form 760PMT – Virginia Income Tax Payment Coupon A $35 fee applies if your bank returns the payment. Virginia Tax does not currently support international ACH transactions, so the electronic option works only with domestic accounts.
Where to Mail the Voucher and Check
If you are mailing the paper coupon, send it with your check or money order to:
Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-14783Virginia Department of Taxation. Form 760-PMT – 2025 Tax Due Return Payment Coupon
Make the check payable to the “Department of Taxation” and write your Social Security Number on the face of the check.3Virginia Department of Taxation. Form 760-PMT – 2025 Tax Due Return Payment Coupon This P.O. box is specifically for payments. Virginia uses different addresses for returns filed without a payment and for other correspondence, so do not stuff the voucher into the same envelope as a return that carries its own mailing address.
Penalties and Interest If You Pay Late
If you do not pay the tax you owe by May 1, the Department assesses a late payment penalty of 6% of the unpaid balance for each month or partial month the payment is overdue, capped at 30%.6Virginia Tax. Penalties and Interest The ceiling is reached after five months, so a $1,000 balance left unpaid from May through September would accrue $300 in penalties before interest.
Interest runs on top of the penalty. Virginia calculates it at the federal underpayment rate set under Internal Revenue Code ยง 6621(a)(2) plus two additional percentage points.7Virginia Code Commission. Virginia Code 58.1-15 – Rate of Interest Because the federal rate moves, the Virginia rate moves with it. Interest accrues from the original due date until the balance is paid in full.
Filing an extension does not shield you from either charge. The automatic six-month extension only extends the filing deadline. Your payment obligation stays pegged to May 1, and the Department expects you to estimate what you owe and send it with Form 760-PMT by that date.8Virginia Code Commission. Virginia Code 58.1-344 – Extension of Time for Filing Returns
If You Cannot Pay the Full Amount
Virginia Tax allows individuals who cannot pay in full to set up a payment plan through the payment plan portal linked from the individual income tax payment options page.5Virginia Tax. Individual Income Tax Payment Options A plan does not erase penalties and interest that have already been added, but it can head off collection actions such as bank levies or wage garnishment. Even if you intend to request installments, send Form 760-PMT by the deadline with whatever partial payment you can manage. Cutting the balance cuts the penalty and interest that keep running against it.