2025 Form 760PY Instructions
Virginia Part-Year Resident Individual Income Tax Instructions
Download or Print 2025 Virginia Form 760PY Instructions
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About Virginia Form 760PY Instructions
Virginia Form 760PY instructions explain how part-year residents complete Form 760PY, the Virginia Part-Year Resident Income Tax Return. Use this booklet to determine whether you need to file, review residency and filing status rules, allocate income between residency periods, complete each line of the return, and identify which schedules or supporting documents you will need to include with your return.
The 2025 Virginia part-year resident instructions include filing and extension guidance, payment and refund options, worksheets, a tax rate schedule, and mailing addresses. The booklet also provides line instructions for the Schedule of Income, Schedule 760PY ADJ, Schedule VAC, and Schedule OSC, along with information about Schedule CR. Schedule A and the Schedule A instructions are published separately.
Full-year residents generally use the Form 760 instructions, while nonresidents with Virginia-source income generally use the Form 763 instructions. A part-year resident whose entire federal adjusted gross income is from Virginia sources may file Form 760 and use the Form 760 instructions instead.
Virginia Form 760PY Instructions PDF Files by Year
Click any of the Virginia Form 760PY 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 Part-Year Resident Income Tax Forms
Need to download more state income tax forms? View the 2025 Virginia part-year resident tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760PY | Part-Year Resident Individual Income Tax Return |
| 760PY Schedule of Income | Schedule of Income for Part-Year Resident Individual Income Tax Return |
| Schedule 760PY ADJ | Schedule of Adjustments for Part-Year Residents |
| Schedule A | Virginia Itemized Deductions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 Virginia Form 760PY Instructions.
What are the 2025 Virginia Form 760PY Instructions used for?
Use the Form 760PY instructions with Form 760PY to complete a Virginia part-year resident individual income tax return. The booklet explains filing requirements, residency periods, income allocation, line-by-line entries, deductions, credits, payments, refunds, and mailing addresses.
Who should use Virginia Form 760PY Instructions?
People who became or stopped being Virginia residents during the tax year use the Form 760PY instructions when preparing Form 760PY. A full-year resident and part-year resident spouse may file together on Form 760PY. A part-year resident whose entire federal adjusted gross income is from Virginia sources may file Form 760 and use the Form 760 instructions instead.
What should I complete before Form 760PY?
Complete the separate 760PY Schedule of Income first. The Schedule of Income separates income received while you were a Virginia resident from income received during the rest of the year and provides amounts needed to complete Form 760PY. Attach the completed schedule to your return.
Which schedules do the Form 760PY instructions cover?
The booklet contains line instructions for the Schedule of Income, Schedule 760PY ADJ, Schedule VAC, and Schedule OSC, along with information about Schedule CR and other supporting forms. Virginia Schedule A and its instructions are provided as separate PDFs.
Where can I find the Form 760PY mailing addresses?
The final two pages of the Form 760PY instructions list mailing addresses for local Commissioner of the Revenue offices and the Virginia Department of Taxation. You may mail your return to the appropriate local office or directly to the Department. Use the address that applies based on whether your return shows a refund or tax due.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 760PY Part-Year Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Virginia Form 760PY Part-Year Resident Individual Income Tax Return. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Individual Income Tax Forms. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Residency Status. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.