2025 Virginia Form 760 Resident Income Tax Return - Rev. 04/26 - File by May 1, 2026 - Use Black Ink

Sep 19, 2026

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2025 Virginia Form 760 is a Resident Income Tax Return for Virginia filers, issued with revision code Rev. 04/26 and filing guidance that instructs use of black ink and a deadline of May 1, 2026. The form collects taxpayer and spouse identification details, address information, and filing status, including indicators for changes, amended return reasons, dependents, age and blind exemptions, and qualifying statuses. It computes Virginia adjusted gross income, deductions, taxable income, and tax, then reconciles tax payments, withholding, credits, and any resulting tax owed or overpayment.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Filing information and authorization

Name, SSN, address, and filing status

Authorization to share information with agencies

Deductions, exemptions, and income computation

Exemption sections A and B

Virginia Adjusted Gross Income (VAGI)

Taxable income and deductions

Tax calculation and reconciliation

Amount of tax and spouse tax adjustment

Withholding, estimated payments, credits

Tax owed or overpayment

WEB 2601031 2025 Virginia Form 760 Resident Income Tax Return File by May 1, 2026—USE BLACK INK Rev. 04/26 Your first name M. I. Last name including suffix Social Security Number First 4 letters of last name | | | | | | | --- | --- | --- | --- | --- | | Spouse’s first name (joint returns only) | M. I. | | Last name including suffix | | | Number and Street – If this is a change, you must fill in oval | | | | | | City, town, or post office | | State | | ZIP Code | You Spouse You Spouse I/we authorize the sharing of certain information from Form 760 and Schedule HCI with the Dept. of Medical Assistance Services (DMAS), the Dept. of Social Services (VDSS), and the Virginia Health Benefit Exchange (VHBE) to determine eligibility for medical assistance services and/or health coverage as described in the instructions. Fill in all ovals that apply: Name or Filing Status changed Virginia return not filed last year Dependent on another’s return Qualifying farmer, fisherman or merchant seaman Amended Return-Reason Code Overseas on due date Federal Schedule C filed Earned Income Crediton federal return Amount claimed: Customer ID VA Driver’s License Information Issue Date You Spouse Exemptions Add Sections A and B. Enter the sum on Line 12. Spouse if You Filing Status 2 Dependents Total Section A Filing Status Enter in box (1 = Single, 2 = Joint, and 3 = Married Filing Separately) Code Federal head of household? Filing Status 1 only YES If Filing Status 3, enter spouse's SSN in the Spouse's Social Security Number box at top of form and enter Spouse’s Name 1 You 65 or over + + + Spouse 65 or over + You Blind = X $930 = Spouse Blind Total Section B + = X $800 = - - -Do you need to file? See Line 9 and Instructions- - - 1. Adjusted Gross Income from federal return-Not federal taxable income ....................................... 1 2. Additions from enclosed Schedule ADJ, Line 3....................................................................................2 3. Add Lines 1 and 2 ................................................................................................................................ 3 4. Age Deduction. See Instructions. Be sure to provide date of birth above. You . 00 + Spouse . 00 = 4 5. Social Security and equivalent Tier 1 Railroad Retirement benefits if taxable on federal return ........... 5 6. State Income Tax refund or overpayment credit (reported as income on federal return) ...................... 6 7. Subtractions from enclosed Schedule ADJ, Line 7 .............................................................................. 7 8. Add Lines 4, 5, 6, and 7 ....................................................................................................................... 8 9. Virginia Adjusted Gross Income (VAGI) -Subtract Line 8 from Line 3. Enter the result on this line. Note: If less than $11,950 for Filing Status 1 or 3; or $23,900 for Filing Status 2, your tax is $0.00 ....9 10. Itemized Deductions from Virginia Schedule A. See instructions........................................................ 10 11. If you do not claim itemized deductions on Line 10, enter standard deduction. See instructions....... 11 12. Exemptions. Sum of total from Exemption Section A plus Exemption Section B ................................ 12 13. Deductions from Schedule ADJ, Line 9 ............................................................................................... 13 14. Add Lines 10, 11, 12, and 13 ............................................................................................................. 14 15. Virginia Taxable Income-Subtract Line 14 from Line 9 ................................................................ 15 LAR DLAR DTD LTD $ | | | | | | | | --- | --- | --- | --- | --- | --- | WEB Page 2 2025 Form 760 16. Amount of Tax from Tax Table or Tax

FAQs

What is the purpose of Virginia Form 760 for 2025?

It is the Virginia Resident Income Tax Return used to report income, compute Virginia tax, and reconcile tax owed or overpayment for 2025.

What filing and handling instructions apply to this form?

The form instructs filers to file by May 1, 2026 and to use black ink.

How are Virginia income tax totals determined on the form?

The form calculates Virginia Adjusted Gross Income and taxable income, determines the amount of tax, then adds/subtracts withholding, estimated payments, credits, and adjustments to arrive at tax owed or overpayment.

Sep 19, 2026

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