2026 Form 760ES
Virginia Estimated Income Tax Payment Vouchers and Instructions for Individuals
Download or Print 2026 Virginia Form 760ES
Use the embedded PDF viewer above to preview the 2026 Form 760ES 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 760ES
Virginia Form 760ES is used by individuals to make estimated state income tax payments during the year. These payments cover income tax that is not paid through withholding or credits. Use the instructions and worksheet to determine whether estimated payments are required and how much to pay.
The 2026 PDF contains seven pages with filing instructions, a tax rate schedule, an Estimated Income Tax Worksheet, a payment schedule, four numbered payment vouchers, and mailing addresses. The worksheet helps you calculate your estimated tax, subtract expected withholding and credits, and determine the remaining payments.
Choose the voucher for the installment you are paying and check the tax year before printing. Form 760ES covers estimated payments for 2026, even though the last regular installment is due in January 2027. It does not replace your annual Virginia income tax return.
Virginia requires electronic payment when any individual income tax payment exceeds $1,500 or the total of those payments is expected to exceed $6,000. This includes estimated, extension, and return payments. Read the instructions and payment guidance found on the first page of the PDF before mailing a paper voucher.
Virginia Form 760ES PDF Files by Year
Click any of the Virginia Form 760ES 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.
Also making federal estimated tax payments? Download the 2026 federal 1040-ES form with instructions and payment vouchers. Check the federal instructions separately for payment dates and mailing information.
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 760 | Resident Individual Income Tax Return |
| Form 760C | Underpayment of Estimated Tax by Individuals, Estates and Trusts |
| Form 760C Instructions | Instructions for Form 760C, Underpayment of Virginia Estimated Tax by Individuals, Estates and Trusts |
| Form 760F | Form and Instructions for Underpayment of Estimated Tax by Farmers and Fishermen |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2026 Virginia Form 760ES.
When are 2026 Virginia estimated tax payments due?
The regular installment dates are May 1, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. The payment schedule in the PDF explains which voucher and installment percentages to use if you first meet the filing requirements later in the year. Special rules apply to qualifying farmers, fishermen, and merchant seamen.
Who needs to make Virginia estimated tax payments?
For 2026, the instructions generally require estimated payments or additional withholding if your expected Virginia income tax after withholding and allowable credits exceeds $1,000. Filing-threshold exceptions also apply. Read Section I of the instructions and complete the worksheet before deciding whether you need to pay.
Are instructions and all four vouchers included in the PDF?
Yes. The 2026 Form 760ES PDF includes the instructions, worksheet, payment record, and Vouchers 1 through 4. Each voucher identifies its due date. Keep the worksheet and payment record for your records, and use the correct voucher when mailing an installment.
Can I pay Virginia estimated taxes online?
Yes. Virginia offers electronic payment options, including eForms and Individual Online Payments. Some taxpayers must pay electronically under the payment thresholds described above. Visit the Virginia Department of Taxation's individual income tax payment options page to choose a method and follow its instructions.
Where do I mail Virginia Form 760ES?
If you are eligible to pay by mail, the 2026 vouchers list the Virginia Department of Taxation, P.O. Box 1478, Richmond, VA 23218-1478. The booklet also provides local filing addresses. Follow the voucher instructions for the correct address and payee, and mail the payment with the voucher for that installment.
Last updated: October 26, 2026
References:
- 2026 Virginia Form 760ES Estimated Income Tax Payment Vouchers and Instructions for Individuals. 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.
- Individual Income Tax Payment Options. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Form 760ES Listings. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Code § 58.1-490, Declarations of Estimated Tax. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.