2025 Form 760C
Underpayment of Virginia Estimated Tax by Individuals, Estates, and Trusts
Download or Print 2025 Virginia Form 760C
Use the embedded PDF viewer above to preview the 2025 Form 760C 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 760C
Virginia Form 760C helps individuals, estates, and trusts determine whether they underpaid estimated income tax during the year. It compares required installments with withholding, estimated payments, and applicable credits. If an underpayment remains, the form checks exceptions and calculates any addition to tax.
The 2025 PDF contains two pages and three parts. Part I computes the underpayment for each installment period and includes a Late Payment/Overpayment Table. Part II provides the exception calculations, including worksheets for annualized income and income received during specified periods. Part III computes the addition to tax and carries the total to your income tax return.
Use the separate Form 760C instructions to determine whether you need to file the form and how to complete each calculation. Have your current-year return, prior-year tax information, withholding records, and estimated payment amounts and dates available. An expected refund on your annual return does not necessarily mean that all installments were paid on time.
Form 760C reviews payments for the tax year shown on the form. To make estimated payments for an upcoming installment, use the appropriate year's Form 760ES payment vouchers or an official electronic payment option. Qualifying farmers, fishermen, and merchant seamen should review the special rules in the instructions and Form 760F.
Virginia Form 760C PDF Files by Year
Click any of the Virginia Form 760C 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 Individual Income Tax Forms
Need to download more state income tax forms? View the other Virginia income tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760C Instructions | Instructions for Form 760C, Underpayment of Virginia Estimated Tax by Individuals, Estates and Trusts |
| Form 760ES | Virginia Estimated Income Tax Payment Vouchers and Instructions for Individuals |
| Form 760F | Form and Instructions for Underpayment of Estimated Tax by Farmers and Fishermen |
| Form 760 | Resident Individual Income Tax Return |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2025 Virginia Form 760C.
Who should use Virginia Form 760C?
Individuals, estates, and trusts use Form 760C to check estimated tax underpayments and determine whether an addition to tax applies. The instructions explain filing requirements, exceptions, and situations involving fewer than four required installments. Review those rules before completing the form.
Could I need Form 760C even if I am receiving a refund?
Yes. Underpayments are measured at each installment due date. A refund on your annual return does not rule out an earlier underpayment. Use the payment dates and exception calculations in the Form 760C instructions to determine whether an addition to tax applies.
Are the Form 760C instructions included in this PDF?
No. The 2025 form PDF contains the two-page calculation form. The 2025 Form 760C instructions (PDF) are a separate document with filing guidance and line-by-line explanations. Use instructions for the same tax year as your form.
Do I attach Form 760C to my Virginia return?
When required, attach the completed form to Form 760, 760PY, 763, or 770, as applicable. The instructions identify situations in which Form 760C does not need to be enclosed. Carry any addition to tax from Line 25 to the corresponding line on your income tax return.
Should farmers and fishermen use Form 760C or Form 760F?
Special rules apply to qualifying farmers, fishermen, and merchant seamen. Depending on their income and filing circumstances, they may have no addition to tax or may need Form 760F instead. Read the special-rules section of the Form 760C instructions before choosing a form.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 760C, Underpayment of Virginia Estimated Tax by Individuals, Estates, and Trusts. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Instructions for Form 760C. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Individual Estimated Tax Payments. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Form 760C Listings. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Code § 58.1-492, Failure by Individual, Trust or Estate to Pay Estimated Tax. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.