2025 Form 760-PFF
Virginia Tax Due Return Payment Coupon for Farmers, Fishermen, and Merchant Seamen
Download or Print 2025 Virginia Form 760-PFF
Use the embedded PDF viewer above to preview the 2025 Form 760-PFF 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-PFF
Virginia Form 760-PFF is a payment coupon for farmers, fishermen, and merchant seamen who already filed Form 760, Form 760PY, or Form 763 but did not send the tax payment with their return. Use it to send a paper payment for the balance due on that previously filed return. Other individual income tax filers use Form 760-PMT.
The 2025 PDF contains one page with instructions and a detachable payment coupon. Enter the names and Social Security numbers exactly as they appear on your return, along with your address, daytime phone number, and payment amount. Include your spouse's information if you filed a joint return.
Mail the completed coupon with your check, following the instructions for where you filed the original return. Do not include another paper copy of your tax return. The instructions warn that sending a duplicate return with the payment can prevent it from being posted correctly.
Virginia requires electronic payment if 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 in the PDF before mailing a paper coupon.
Virginia Form 760-PFF PDF Files by Year
Click any of the Virginia Form 760-PFF 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 760 | Resident Individual Income Tax Return |
| Form 760PY | Part-Year Resident Individual Income Tax Return |
| Form 763 | Nonresident Individual Income Tax Return |
| Form 760F | Underpayment of Estimated Tax by Farmers, Fishermen and Merchant Seamen |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2025 Virginia Form 760-PFF.
Who should use Virginia Form 760-PFF?
Form 760-PFF is for farmers, fishermen, and merchant seamen paying tax on a previously filed Virginia individual income tax return. It can be used after filing Form 760, Form 760PY, or Form 763. Filers outside these groups should use Form 760-PMT instead.
What payment dates appear on the 2025 form?
The form lists May 1, 2026 as the date after which an unpaid balance may result in a bill for tax, penalty, and interest. It separately lists March 1, 2026 for qualifying farmers, fishermen, and merchant seamen to avoid an estimated tax underpayment penalty. March 1 falls on a Sunday in 2026, so the form's next-business-day rule moves that date to March 2, 2026. Review the filing and payment requirements together when using this special rule.
Are instructions included with Form 760-PFF?
Yes. The one-page PDF includes instructions above the detachable payment coupon. They explain which taxpayer information to enter, where to send the payment, and when electronic payment is required. Detach and complete the coupon before mailing it with your check.
Where do I mail the payment coupon?
If you filed electronically or mailed your return directly to the Virginia Department of Taxation, follow the Department's mailing and check-payee instructions in the PDF. If you filed with your local Commissioner of the Revenue, make the check payable to your local Treasurer and send the payment to that locality. Do not send a duplicate copy of your return. Virginia also provides electronic payment options.
Is Form 760-PFF the same as Form 760F?
No. Form 760-PFF is a payment coupon for tax owed on a previously filed return. Form 760F is used to determine whether a qualifying farmer, fisherman, or merchant seaman owes an addition to tax for underpaying estimated tax. Use the instructions for each form to determine which applies to your situation.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 760-PFF, Tax Due Return Payment Coupon for Farmers, Fishermen, and Merchant Seamen. 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 760-PFF 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.