Virginia State Tax Forms (2026 & 2027 Guide)

Virginia uses a structured set of state tax forms based on your residency status, income, and deductions. The primary form most taxpayers will use is Form 760.

Understanding which forms apply to your situation can help you file accurately and avoid delays.

Main Virginia Tax Forms

Virginia has different primary forms depending on residency.

• Form 760 → Resident Income Tax Return
• Form 760PY → Part-Year Resident Income Tax Return
• Form 763 → Nonresident Income Tax Return

These forms are used to report income, calculate tax, and claim deductions or credits.

Common Virginia Supporting Forms

Depending on your financial situation, you may need additional schedules.

• Schedule ADJ → Adjustments to income
• Schedule OSC → Credit for taxes paid to another state
• Schedule CR → Credit for low-income individuals
• Schedule VAC → Virginia tax credits
• Schedule INC → Income breakdown and reporting

These schedules help ensure your income and credits are reported correctly.

Forms for Special Situations

Virginia provides additional forms for specific tax situations.

• Form 760ES → Estimated tax payments
• Form 760C → Extension of time to file
• Form 760F → Farmer, fisherman, or merchant estimated tax
• Form 760IP → Installment payment agreement

These forms are useful if you owe taxes, need more time, or make estimated payments.

How Virginia Taxes Income

Virginia uses a progressive income tax system with four brackets.

• $0 to $3,000 → 2%
• $3,000 to $5,000 → 3%
• $5,000 to $17,000 → 5%
• $17,000+ → 5.75%

Example: If you earn $60,000, your income is taxed across all four brackets, with only the portion above $17,000 taxed at 5.75%.

Deductions and Special Rules

Virginia offers both standard and itemized deduction options.

• Standard deduction available based on filing status
• Option to itemize deductions similar to the federal return
• Additional deductions for age, disability, or specific income types

These can significantly reduce your taxable income.

Who Needs to File

You generally need to file a Virginia return if you:

• Are a resident with taxable income
• Earn income from Virginia as a nonresident
• Have tax withheld and want a refund

Part-year residents must report income earned while living in the state.

Electronic Filing Recommendation 💻

• Use tax software to automatically generate Form 760, 760PY, or 763
• Double-check residency status before filing
• Review deductions and credits carefully
• E-file for faster refunds and fewer errors

Summary

Virginia state taxes are filed using Form 760 for residents, Form 760PY for part-year residents, or Form 763 for nonresidents, along with supporting schedules based on your tax situation.

Because Virginia uses a progressive tax system and offers multiple deduction options, understanding the correct state tax forms can help ensure accurate filing and potentially lower your tax bill.