2025 Form 760 Instructions
Virginia Resident Individual Income Tax Instructions
Download or Print 2025 Virginia Form 760 Instructions
Use the embedded PDF viewer above to preview the 2025 Form 760 Instructions and access any PDF tools available in your browser. The large buttons below the viewer provide another way to download, print, or email yourself a link to this page. Prior-year versions of this PDF are available further down the page.
About Virginia Form 760 Instructions
Virginia Form 760 instructions explain how full-year residents complete Form 760, the Virginia Resident Income Tax Return. Use this booklet to determine whether you need to file, review residency and filing status rules, complete each line of the return, and identify which schedules or supporting documents you will need to include with your return.
The 2025 Virginia income tax instructions include filing and extension guidance, payment and refund options, worksheets, a tax rate schedule, and mailing addresses. The booklet also provides line instructions for Schedule ADJ, Schedule VAC, and Schedule OSC, along with information about Schedule CR. Schedule A and the Schedule A instructions are published separately.
Part-year residents typically use the Form 760PY instructions, while nonresidents with Virginia-source income use the Form 763 instructions. A person who was a Virginia resident for part of the year but whose income for the entire year was from Virginia sources may file Form 760 and use these instructions.
Virginia Form 760 Instructions PDF Files by Year
2025 VA 760 Instructions
Virginia Resident Individual Income Tax Instructions
PDF file, about 1.3 MB
2024 VA 760 Instructions
Virginia Resident Individual Income Tax Instructions
PDF file, about 1.1 MB
2023 VA 760 Instructions
Virginia Resident Individual Income Tax Instructions
PDF file, about 1.0 MB
Click any of the Virginia Form 760 Instructions PDF links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
Related Virginia Resident Income Tax Forms
Need to download more state income tax forms? View the 2025 Virginia full-year resident tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760 | Resident Individual Income Tax Return |
| Schedule ADJ | Virginia Schedule of Adjustments |
| Schedule A | Virginia Itemized Deductions |
| Schedule A Instructions | Virginia Itemized Deductions Instructions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 Virginia Form 760 Instructions.
What are the 2025 Virginia Form 760 Instructions used for?
Use the Form 760 instructions with Form 760 to complete a Virginia resident individual income tax return. The booklet explains filing requirements, residency, line-by-line entries, deductions, credits, payments, refunds, and mailing addresses.
Who should use Virginia Form 760 Instructions?
Full-year Virginia residents use the Form 760 instructions when preparing Form 760. A person who was a Virginia resident for part of the year but whose income for the entire year was from Virginia sources may also file Form 760 and use these instructions. Other part-year residents typically use the Form 760PY instructions, while nonresidents with Virginia-source income use the Form 763 instructions.
Which schedules do the Form 760 instructions cover?
The booklet contains line instructions for Schedule ADJ, Schedule VAC, and Schedule OSC, along with information about Schedule CR and other supporting forms. Virginia Schedule A and its instructions are provided as separate PDFs.
Do the Form 760 instructions include Virginia tax tables?
The Form 760 instructions include the Virginia Tax Rate Schedule. If you need to look up tax based on Virginia taxable income, use the separate Form 760 Tax Tables.
Where can I find the Form 760 mailing addresses?
The final two pages of the Form 760 instructions list mailing addresses for local Commissioner of the Revenue offices and the Virginia Department of Taxation. You may mail your return to the appropriate local office or directly to the Department. Use the address that applies based on whether you are requesting a refund, enclosing a payment, or filing without a payment.
Last updated: August 12, 2026
References:
- 2025 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- 2025 Virginia Form 760 Resident Individual Income Tax Return. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- Individual Income Tax Forms. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- Residency Status. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.