2025 Form 760-PMT
Virginia Tax Due Return Payment Coupon
Download or Print 2025 Virginia Form 760-PMT
Use the embedded PDF viewer above to preview the 2025 Form 760-PMT 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-PMT
Virginia Form 760-PMT is a payment coupon for individual income tax filers 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. Farmers, fishermen, and merchant seamen use Form 760-PFF instead.
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, and write your Social Security number on the check.
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-PMT PDF Files by Year
Click any of the Virginia Form 760-PMT 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 760IP | Automatic Extension Payment Voucher for Individuals |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2025 Virginia Form 760-PMT.
Who should use Virginia Form 760-PMT?
Use Form 760-PMT when you have already filed your Virginia individual income tax return and need to send the tax payment separately by check. It applies to previously filed Forms 760, 760PY, and 763. Farmers, fishermen, and merchant seamen should use Form 760-PFF instead.
When is the 2025 Form 760-PMT payment due?
The 2025 form states that full payment must be postmarked by May 1, 2026. If payment is late, Virginia may send a bill for tax, penalty, and interest. Sending the payment separately from your return does not give you additional time to pay.
Are instructions included with Form 760-PMT?
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.
Can I use Form 760-PMT for an extension or estimated tax payment?
No. Form 760-PMT is for tax owed on a previously filed return. Use Form 760IP for an individual extension payment or Form 760ES for individual estimated tax payments. Choose the form for the payment type and tax year you need.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 760-PMT, Tax Due Return Payment Coupon. 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-PMT Listings. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Code § 58.1-341, Returns of Individuals. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.