2025 Form 760C Instructions
Underpayment of Virginia Estimated Tax by Individuals, Estates, and Trusts
Download or Print 2025 Virginia Form 760C Instructions
Use the embedded PDF viewer above to preview the 2025 Form 760C 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 760C Instructions
Virginia Form 760C instructions explain how to complete Form 760C when reviewing estimated income tax underpayments. Use them to determine whether you need to file the form, apply payments to the correct installment periods, check exceptions, and calculate any addition to tax.
The 2025 instructions contain two pages. Page 1 covers filing requirements, special rules for farmers, fishermen, and merchant seamen, and the opening calculations in Part I. Page 2 continues Part I, explains the four exceptions in Part II, includes worksheets for Exceptions 1 and 2, and provides guidance for the payment-date calculation in Part III.
Have your current-year return, prior-year tax information, withholding records, and estimated payment amounts and dates available. The instructions explain how to enter late payments and apply overpayments between installment periods. They also address situations in which you were required to make fewer than four installments or received income unevenly during the year.
These instructions are separate from the two-page Form 760C calculation form. Download both documents for the same tax year. If you need to make an estimated tax payment, use the appropriate year's Form 760ES vouchers and instructions.
Virginia Form 760C Instructions PDF Files by Year
Click any of the Virginia Form 760C 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 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 | Underpayment of 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 Instructions | Resident Individual Income Tax Return Instructions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 Virginia Form 760C Instructions.
Who should read the Virginia Form 760C instructions?
Individuals, estates, and trusts reviewing an estimated tax underpayment should use these instructions with Form 760C. Start with the filing requirements, even if you expect a refund on your annual return. The instructions explain when the form is required and when an exception may remove the addition to tax.
Is Form 760C included with the instructions?
No. The 2025 instructions are a separate two-page PDF. Download Form 760C for the calculation lines and installment columns. Match the tax year on the form and instructions before you begin.
Where are the Form 760C exception worksheets?
Page 2 of the 2025 instructions includes worksheets for Exception 1, based on prior-year tax, and Exception 2, based on prior-year income using current-year rates and exemptions. The worksheets for Exceptions 3 and 4 are in Part II of Form 760C, with explanations in the instructions. Review the conditions for each exception before using it.
Where do the instructions explain late payments and overpayments?
Read the instructions for Lines 11 through 13 on page 1. They explain the Late Payment/Overpayment Table and how payments are applied across installment periods. The Line 21 instructions on page 2 explain when separate addition-to-tax calculations are needed for multiple payments.
What if I was required to make fewer than four estimated payments?
The 2025 instructions direct you to file Form 760C to show that fewer than four installment payments were required. Use the Line 5 guidance on page 1 to determine the number of required payments. Fiscal-year filers should also follow the instructions for adjusting installment dates.
Last updated: October 26, 2026
References:
- 2025 Instructions for Form 760C, Underpayment of Virginia Estimated Tax by Individuals, Estates, and Trusts. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Virginia Form 760C. 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.