2026 Virginia Estimated Income Tax Payment Vouchers - Form 760ES for Individuals - Filing Requirements and Instructions

Sep 19, 2026

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2026 Virginia income tax payment voucher instructions for Form 760ES guide individuals on estimated tax filing and payment. It explains when taxpayers must make quarterly estimated payments based on expected liability, withheld income tax, and credits, including specific rules for eligible farmers, fishermen, and merchant seamen. The document details key dates for filing vouchers, exceptions to estimated payments, how to estimate using worksheets, and a tax rate schedule plus potential tax credits and adjustments.

LanguageEnglish

CategoryForms

FormatPDF

Pages8

Reading Time3 min

AccessFree to download

Form 760ES Filing Requirements - Individuals

When to File

Farmers, Fishermen, and Merchant Seamen

How to Estimate

Tax Rate Schedule

Tax Credits and Adjustments

2026 VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS FORM 760ES FOR INDIVIDUALS Form 760ES Vouchers and Instructions | [www.tax.virginia.gov](www.tax.virginia.gov) | | --- | | Effective for payments made on and after July 1, 2022, individuals must submit all income tax payments electronically if any payment exceeds $1,500 or the sum of all payments is expected to exceed $6,000 . This includes estimated, extension, and return [payments. Visit our website at](payments. Visit our website at www.tax.virginia.gov for)[ www.tax.virginia.gov](payments. Visit our website at www.tax.virginia.gov for)[ for](payments. Visit our website at www.tax.virginia.gov for) information on electronic payment options. | | Form 760ES is used by individuals to make estimated income tax payments. Filing is required only for individuals whose income and net tax due exceed the amounts specified in Section I. If you are required to make estimated income tax payments, but do not, you may be liable for an additional charge, which is explained in Section VIII. Information on when to file is in Section II. Estates, trusts, and unified nonresident composite return filers should use Form 770ES. | I. FILING REQUIREMENTS-INDIVIDUALS For taxable years beginning on and after January 1, 2026, if your Virginia income tax liability, after subtracting income tax withheld and any allowable credits, is expected to be more than $1,000, then you must make estimated tax payments or have additional income tax withheld throughout the year from your wages or other income. Farmers, fishermen and merchant seamen with 2/3 of their estimated Virginia gross income from self-employed farming, fishing or being a merchant seaman have special filing requirements, which allow them to make fewer payments. See Farmers, Fishermen and Merchant Seamen in Section II for more information. You are not required to make estimated tax payments if: (a) you are single and your expected Virginia adjusted gross income (Line 1, Estimated Income Tax Worksheet on Page 3) is less than $11,950; (b) you are married, filing jointly and your combined expected Virginia adjusted gross income (Line 1, Estimated Income Tax Worksheet on Page 3) is less than $23,900; (c) you are married, filing separately, and your separate expected Virginia adjusted gross income (Line 1, Estimated Income Tax Worksheet on Page 3) is less than $11,950; or (d) your expected estimated tax liability exceeds your withholding and tax credits by $1,000 or less. II. WHEN TO FILE Make estimated payments online or file Form 760ES Payment Voucher 1 by May 1, 2026. Estimated income tax payments must be made in full on or before May 1, 2026, or in equal installments on or before May 1, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. When the last day on which a tax return may be filed or a tax may be paid falls on a Saturday, Sunday or legal holiday, you may file and make payment without penalty or interest on the next succeeding business day. Complete the worksheet and make payments in accordance with the instructions on the vouchers. If you overpaid your 2025 income tax and chose to apply the overpayment to your 2026 estimated income tax, that overpayment may be partially or fully applied to any installment. FARMERS, FISHERMEN, and MERCHANT SEAMEN If the qualifications of a farmer, fisherman, or merchant seaman are met, you only need to file Payment Voucher 4 by January 15, 2027. If you file your 2026 income tax return on or before March 1, 2027, and pay the entire tax at that time, you are not required to file Form 760ES for 2026. III. HOW TO ESTIMATE You must pay at least 90% of your tax liability during the year by having income tax withheld and/or making timely payments of estimated tax. Worksheets are available on the Department's website to help you determine if you are required to make estimated payments. Use the Tax Rate Schedule below for additional information and guidance. Refer t

FAQs

Who is required to make estimated income tax payments using Form 760ES for 2026?

Individuals must make estimated payments if their expected Virginia income tax liability, after withholding and credits, is more than $1,000 for taxable years beginning on or after January 1, 2026.

What are the key due dates for estimated tax payments in 2026?

Estimated payments must be made by May 1, 2026, or in equal installments by May 1, 2026, June 15, 2026, September 15, 2026, and January 15, 2027.

How can eligible farmers, fishermen, and merchant seamen file fewer vouchers?

If qualifications are met, only Payment Voucher 4 needs to be filed by January 15, 2027, and filing the 2026 return and paying the full tax by March 1, 2027 eliminates the requirement to file Form 760ES for 2026.

Sep 19, 2026

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