2025 Form 760F
Underpayment of Virginia Estimated Tax by Farmers, Fishermen, and Merchant Seamen
Download or Print 2025 Virginia Form 760F
Use the embedded PDF viewer above to preview the 2025 Form 760F 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 760F
Virginia Form 760F helps qualifying farmers, fishermen, and merchant seamen determine whether they owe an addition to tax for underpaying estimated income tax. The form applies special estimated-tax rules to these taxpayers. Review the filing tests at the top of the form before completing the calculations.
The 2025 PDF contains two pages. Page 1 includes the filing tests and three calculation sections. Part I checks exceptions, Part II computes the underpayment, and Part III calculates any addition to tax. Page 2 contains the qualification rules, filing guidance, and line-by-line instructions.
Have your current-year return, prior-year tax information, withholding records, and estimated payment amounts and dates available. Use the form and instructions for the year of your return. When required, enclose Form 760F with Form 760, 760PY, 763, or 770 and transfer the addition to tax as directed by the instructions.
Taxpayers who do not meet the special qualification rules generally use Form 760C and its separate instructions. To make estimated payments, use the appropriate year's Form 760ES vouchers and instructions. Form 760F calculates an underpayment charge rather than serving as an estimated payment voucher.
Virginia Form 760F PDF Files by Year
Click any of the Virginia Form 760F 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 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 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 760F.
Who should use Virginia Form 760F?
Form 760F is for qualifying farmers, fishermen, and merchant seamen reviewing an estimated tax underpayment. The instructions describe a gross-income test requiring at least two-thirds of income to come from the qualifying activities. Read the full definition and filing tests before deciding whether to use this form.
Are the Form 760F instructions included in the PDF?
Yes. Page 1 contains the 2025 Form 760F calculations, and page 2 contains the instructions. Download the single PDF to obtain both. The instructions explain the qualification rules, exceptions, and entries for each calculation section.
Does every qualifying farmer or fisherman need to file Form 760F?
No. The form begins with tests explaining when it is not required. These include filing-threshold and tax-liability rules, plus a test involving both qualifying income and timely filing and full payment of the annual return. Review those tests and the instructions' weekend and holiday rule before completing the form.
What is the difference between Form 760F and Form 760C?
Form 760F applies the special estimated-tax rules for qualifying farmers, fishermen, and merchant seamen. Other taxpayers generally use Form 760C to review underpayments and exceptions. The Form 760F instructions direct taxpayers who do not meet its qualifying-income test to use Form 760C.
Where do I report the addition to tax from Form 760F?
Line 12 shows the addition to tax. Transfer that amount to the applicable line on your Virginia income tax return and complete the oval or checkbox identified in the instructions. Enclose Form 760F with your return when required.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 760F and Instructions, Underpayment of Virginia Estimated Tax by Farmers, Fishermen, and Merchant Seamen. 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 760F 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.
- 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.