Virginia 760ES - VA Estimated Income Tax Payment Vouchers and Instructions for Individuals

760ES - VA Estimated Income Tax Payment Vouchers and Instructions for Individuals
2024 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
2024
FOR INDIVIDUALS
FORM 760ES
Form 760ES Vouchers and Instructions
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 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
If your Virginia income tax liability, after subtracting income
tax withheld and any allowable credits, is expected to be more
than $150, 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 $150 or less.
II. WHEN TO FILE
Make estimated payments online or file Form 760ES
Payment Voucher 1 by May 1, 2024. Estimated income tax
payments must be made in full on or before May 1, 2024,
or in equal installments on or before May 1, 2024, June 15,
2024, September 15, 2024, and January 15, 2025.
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 2023
income tax and chose to apply the overpayment to your 2024
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, 2025. If you file your 2024 income tax return on
or before March 1, 2025, and pay the entire tax at that time,
you are not required to file Form 760ES for 2024.
III. HOW TO ESTIMATE
You must pay 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 to the instructions
for the return that you will file.
If you are required to make estimated payments and file
Form 760ES, complete the form using the payment amount
from Line 15 of the Estimated Income Tax Worksheet For
Individuals. When filing each voucher, include your check
or money order for the amount computed for the quarter.
If your expected Virginia adjusted gross income changes during
the year, recompute your estimated tax to determine how much
your remaining payments should increase or decrease. When
making your next Form 760ES payment, enter the new amount
of estimated income tax due for the quarter.
TAX RATE SCHEDULE
IF YOUR VIRGINIA TAXABLE INCOME IS:
Not over $3,000, your tax is 2% of your Virginia taxable income.
but not
your tax
of excess
over...
over...
is...
over...
$	3,000

$	5,000

$	60	 +	

3%

$	3,000

$	5,000

$	17,000

$	120	 +	

5%

$	5,000

$	720	 +	 5.75%

$	17,000

$	17,000

TAX CREDITS and ADJUSTMENTS
You may claim an expected tax credit or adjustment on the
worksheet if:
(a)	 you are a resident of Virginia and you will pay income
tax to another state as a nonresident, except for the
states of Arizona, California, Oregon or the District
of Columbia;

(b) you are a resident of one or more of the states listed above
and you will pay income tax to Virginia as a nonresident;
(c) you expect to qualify for one of the other available
individual income tax credits; or
(d) you qualify for the Spouse Tax Adjustment on Form 760.
For more information on determining if you qualify for any
credits, see the instructions for the Virginia income tax return
that you expect to file.
The personal exemptions, itemized or standard deductions
and the child and dependent care deductions, if claimed,
must be adjusted if you are a part-year resident. Refer to the
Form 760PY instructions for details on computing these items.
Itemized deductions may be adjusted by Conformity items.
Refer to the income tax instructions for further information.
IV. CHANGES IN INCOME OR EXEMPTIONS
Even if you do not expect your income from sources other than
wages on which Virginia tax is withheld for 2024 to be large
enough to require making estimated income tax payments as
of May 1, 2025, a change in income, deductions or exemptions
may require you to file later in the year. If you later determine
that you need to file, see the PAYMENT SCHEDULE.
If you file your 2024 income tax return and pay the balance
of tax due in full by March 1, 2025, you are not required to
make the estimated tax payment that would normally be due
on January 15, 2025. If you file your return after March 1
without making the January payment, or if you have not paid
the proper amount of estimated tax on any earlier due date,
you may be liable for an additional charge for underpayment
of estimated tax, computed on Form 760C. See Section VIII
and the Form 760C instructions for more information.

Va. Dept of Taxation, 2601037, Rev. 09/23

V. WHO MAY FILE A JOINT FORM 760ES
Spouses may file a joint declaration unless (a) they are legally
separated or divorced, (b) they have different taxable years,
or (c) one spouse is a nonresident of Virginia (unless both
are required to file a Virginia return).
If you file a joint Form 760ES, but do not file a joint income tax
return, the estimated tax may be treated as the estimated tax
of either spouse, or may be divided between both spouses
as mutually agreed. Be sure to include the social security
number for both spouses.
VI. WHERE TO FILE
Electronic Filing: The Department provides two secure
online options for submitting estimated payments: eForms and
Individual Online Payments. Payments are made by Debit EFT
and you may schedule your payment for a future date.
Estimated payments may also be made using an ACH Credit
transaction through your bank. Some banks may charge a fee
for this service. An Electronic Payment Guide is available on
the Department’s website with information on how to submit
ACH Credit payments to the Department.
Alternatively, if you are using software you may be able to
submit your payment through e-File. You may also be able
to set up your estimated payments via debit EFT with future
payment dates.

Mail: If you choose not to file online, you may send your
voucher and payment directly to the Department of Taxation,
P.O. Box 1478, Richmond, VA 23218 or to the Virginia city
or county where you live. A complete list of addresses is at
the end of this document.
If you are a nonresident, file with the Department of Taxation
or with the Virginia city or county in which the principal portion
of the income from Virginia sources was received.
VII. WHERE TO GET HELP AND FORMS
If you need assistance completing your return, call or visit the
Commissioner of the Revenue, Director of Finance or Director
of Tax Administration for your city or county or the Department
of Taxation. Requests for information may also be addressed
to the: Virginia Department of Taxation, P.O. Box 1115,
Richmond, VA 23218-1115, or call 804-367-8031. Do not
mail your income tax return to this address.
Forms may be downloaded from the Department's website
or requests may be addressed to: Virginia Department of
Taxation, P.O. Box 1317, Richmond, VA 23218-1317, or
call 804-367-8031. Do not mail your income tax return to
this address.
Visit the Department's website, www.tax.virginia.gov, where
you can obtain filing information, get answers to common
questions, download forms and more.
VIII. UNDERPAYMENT OF ESTIMATED INCOME TAX
Generally, an addition to tax is imposed by law if at least 90%
(662/3% if you are a farmer, fisherman or merchant seaman) of
your total tax liability is not paid throughout the year by timely
withholding and/or installments of estimated tax. The addition
to tax does not apply if each required installment is paid on
time and meets one of the following exceptions:
(a) is at least 90% (662/3% if you are a farmer, fisherman
or merchant seaman) of the amount due on the basis
of annualized income;
(b) is at least 90% (662/3% if you are a farmer, fisherman
or merchant seaman) of the amount due on the basis
of the actual taxable income;
(c) is based on a tax computed by using your income for
the preceding taxable year and the current year’s tax
rates and exemptions;
(d) is equal to or exceeds the prior year’s tax liability for
each installment period and the prior year return was
for a full year and reflected an income tax liability; or
(e) the sum of all installment underpayments for the
taxable year is $150 or less.
If you do not meet an exception, your underpayment
computation will be based on 90% of the current year’s income
tax liability or 100% of your liability for the preceding year,
whichever is less. The addition to tax is computed on Form
760C (Form 760F for farmers, fishermen or merchant seamen).

2024 ESTIMATED INCOME TAX WORKSHEET FOR INDIVIDUALS
PART I - COMPUTE YOUR ESTIMATED 2024 VIRGINIA INCOME TAX

See the instruction book for the income tax return you will file to determine the amounts for Lines 1 through 4.
1. Expected Virginia ADJUSTED GROSS INCOME subject to tax in 2024 (includes the age deduction plus
additions to and subtractions from federal adjusted gross income).
	Refer to Section I to see if you are required to file Form 760ES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2a.	If you will itemize deductions on your 2024 federal return, enter the estimated total of those deductions,
less state and local tax (Conformity adjustments should be made where applicable).. . . . . . . . . . . . . . . . . 2a

A

SPOUSE USE	
ONLY when using	
filing Status 4 on	
Form 760PY

B

YOURSELF
Use for all
other filers

OR

2b.	If you will not itemize deductions, enter the standard deduction amount for your filing status.
Information on standard deduction thresholds is available on the website at www.tax.virginia.gov. . . . . 2b
3. Expected amount of qualifying child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4. Personal exemptions (Personal exemptions X $930. Exemptions for "65 or older" & "Blind" X $800). . . . . 4
5. Add Line 2a OR Line 2b, Line 3 and Line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6. Estimated Virginia Taxable Income (Line 1 less Line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7. Virginia Income Tax for the amount on Line 6 (See Tax Rate Schedule in Section III). . . . . . . . . . . . . . . . . 7
8. Tax Adjustments (See Tax Credits and Adjustments in Section III). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9. Your Estimated 2024 Virginia Income Tax (Line 7 less Line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10.	Total Estimated 2024 Virginia Income Tax (Line 9, Column A plus Column B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10

Refer to Section I before continuing to see if you are required to make estimated income tax payments.

PART II - COMPUTE YOUR ESTIMATED INCOME TAX PAYMENTS

11. Estimated 2024 Virginia income tax (Enter the amount from Line 10 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11
12. Amount you estimate will be withheld from your wages for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12
13. Estimated income tax due (Line 11 less Line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13
14. Enter the number of payments required (See Section II or the Payment Schedule below) . . . . . . . . . . . . . . . . . . . . . . . . . . .  14
15. INSTALLMENT PAYMENT AMOUNT. Divide the amount on Line 13 by the number of payments on Line 14.
(If you had a 2023 overpayment credit, subtract the amount of the overpayment credit that you are applying to
this installment.) Enter the amount here and on Form 760ES. Enclose your check or money order for this amount*. . .  15
* To pay electronically, visit www.tax.virginia.gov/payments. Use the estimated tax payment record section on the next page to record your tax payments.

PAYMENT SCHEDULE

The estimated income tax return and payment of an individual, other than a self-employed farmer, fisherman, or merchant seaman is to be filed on or
before May 1 of the taxable year, unless the requirements to file are not met until after April 15. Use the table below to determine the number and amount
of each installment payment.
IF THE REQUIREMENTS ARE
FIRST MET IN THE TAXABLE
YEAR -

NUMBER OF
PAYMENTS
REQUIRED

FILE FORM
760ES ON OR
BEFORE

THE FOLLOWING PERCENTAGES OF THE ESTIMATED
USE VOUCHER TAX ARE TO BE PAID ON OR BEFORE —
NUMBER
May 1

June 15

September 15

on or before April 15th

4

May 1, 2024

1

25%

25%

25%

25%

after April 15th and before June 2nd

3

June 15, 2024

2

..........

331/3%

331/3%

331/3%

after June 1st and before Sept. 2nd

2

Sept. 15, 2024

3

..........

..........

50%

50%

after Sept. 1st and before Dec. 31st

1

Jan. 15, 2025

4

..........

..........

..........

100%

2024 FORM 760ES - Voucher 1

Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

 Check if this is a new address.
 Check here if this is your first payment for

LOCALITY NO.

January 15

FOR OFFICE USE

this taxable year.

DUE MAY 1, 2024

0000000000 7628888 124052 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

 Address (Number and Street) of Taxpayer
City, State and ZIP Code
Daytime Phone Number

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment
. 00

2024 ESTIMATED TAX PAYMENT RECORD
Payment
Made With:
Voucher 1
Voucher 2
Voucher 3
Voucher 4
Total

Date

Check or Money
Order Number

Check or Money
Order Payment
Amount

Overpayment
Credit Applied

Total Amount
Paid

2024 FORM 760ES - Voucher 2
Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE JUNE 15, 2024

0000000000 7628888 124060 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment

 Address (Number and Street) of Taxpayer

. 00

City, State and ZIP Code
Daytime Phone Number

2024 FORM 760ES - Voucher 3
Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	 Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE SEPTEMBER 15, 2024

0000000000 7628888 124095 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment

 Address (Number and Street) of Taxpayer

. 00

City, State and ZIP Code
Daytime Phone Number

2024 FORM 760ES - Voucher 4
Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE JANUARY 15, 2025

0000000000 7628888 125016 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

 Address (Number and Street) of Taxpayer
City, State and ZIP Code
Daytime Phone Number

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment
. 00

2024 FORM 760ES MAILING ADDRESSES AND PHONE NUMBERS

Filing online is the fastest and easiest way to make payments. If you do not file online, mail your Form 760ES and payment
directly to the Department of Taxation, P.O. Box 1478, Richmond, VA 23218 or use the listing below to look up the mailing
address for the county or city where you intend to file.
Use this column for the first voucher filed for the taxable year.

Use this column for subsequent vouchers.

* Denotes Department of Taxation

* Denotes Department of Taxation

Commissioner of the Revenue

City/County	
001 Accomack County. . . .
003 Albemarle County* . . .
510 Alexandria City *. . . . .
005 Alleghany County. . . .
007 Amelia County . . . . . .
009 Amherst County . . . . .
011 Appomattox Co. . . . . .
013 Arlington County*. . . .
015 Augusta County . . . . .
017 Bath County. . . . . . . .
019 Bedford County. . . . .
021 Bland County . . . . . . .
023 Botetourt County. . . .
520 Bristol City . . . . . . . . .
025 Brunswick County. . . .
027 Buchanan County. . . .
029 Buckingham Co.. . . . .
530 Buena Vista City. . . . .
031 Campbell County . . . .
033 Caroline County. . . . .
035 Carroll County*. . . . . .
036 Charles City Co*. . . . .
037 Charlotte County. . . .
540 Charlottesville City. . .
550 Chesapeake City . . . .
041 Chesterfield Co.. . . . .
043 Clarke County*. . . . . .
570 Colonial Hgts. City . . .
580 Covington City . . . . . .
045 Craig County. . . . . . .
047 Culpeper County. . . .
049 Cumberland Co.. . . . .
590 Danville City. . . . . . . .
051 Dickenson County . . .
053 Dinwiddie County. . . .
595 Emporia City. . . . . . . .
057 Essex County. . . . . . .
600 Fairfax City. . . . . . . . .
		
059 Fairfax County*. . . . . .
610 Falls Church City . . . .
		
061 Fauquier County. . . . .
063 Floyd County . . . . . . .
065 Fluvanna County*. . . .
620 Franklin City. . . . . . . .
067 Franklin County . . . . .
		
069 Frederick County*. . . .
630 Fredericksburg City . .
640 Galax City*. . . . . . . . .
071 Giles County. . . . . . . .
073 Gloucester County. . .
075 Goochland County. . .
077 Grayson County. . . . .
079 Greene County*. . . . .
081 Greensville County. . .
		
083 Halifax County . . . . . .
650 Hampton City. . . . . . .
085 Hanover County. . . . .
660 Harrisonburg City. . . .
087 Henrico County*. . . . .
089 Henry County. . . . . . .
091 Highland County. . . . .
670 Hopewell City. . . . . . .
093 Isle of Wight Co.. . . . .
095 James City County. . .
097 King & Queen Co.. . .
		
099 King George Co.. . . . .
		
101 King William Co.*. . . .

Local Phone	
757-787-5747. .
434-296-5852. .
703-746-4800. .
540-863-6640	
804-561-2158. .
434-946-9310. .
434-352-7450. .
703-228-4017. .
540-245-5640. .
540-839-7231. .
540-586-7621. .
276-688-4291. .
540-928-2050. .
276-645-7316. .
434-848-2313. .
276-935-6542. .
434-969-4972. .
540-261-8611. .
434-332-9518. .
804-633-8042. .
276-730-3080. .
804-652-2161. .
434-542-5546. .
434-970-3160. .
757-382-6455. .
804-748-1281. .
540-955-5108. .
804-520-9280. .
540-965-6350. .
540-864-6241. .
540-727-3443. .
804-492-4280. .
434-799-5145. .
276-926-1646. .
804-469-4500. .
434-634-5405. .
804-443-4737. .
703-385-7885. .
703-222-8234. .
703-248-5450. .
540-422-8163. .
540-745-9345. .
434-591-1940. .
757-562-8552. .
540-483-3083. .
540-665-5681. .
540-372-1004. .
276-236-2528. .
540-921-3321. .
804-693-3451. .
804-556-5807. .
276-773-2381. .
434-985-5211. .
434-348-4227. .
434-476-3314. .
757-727-6690. .
804-365-6129. .
540-432-7704. .
804-501-4263. .
276-634-4690. .
540-468-2142. .
804-541-2237. .
757-365-6272. .
757-253-6695. .
804-785-5976. .
540-775-4664. .
804-769-4942. .

Address	
ZIP Code
P.O. Box 186, Accomac . . . . . . . . . . . 23301
P.O. Box 1478, Richmond.. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . .23218-1478
P.O. Box 269, Amelia Court House. . . 23002
P.O. Box 719, Amherst. . . . . . . . . . . . 24521
P.O. Box 125, Appomattox. . . . . . . . . 24522
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 959, Verona. . . . . . . . . . . . . 24482
P.O. Box 130, Warm Springs . . . . . . . 24484
122 E. Main St., Ste. 103, Bedford. . . 24523
P.O. Box 130, Bland. . . . . . . . . . . . . . 24315
57 S. Center Dr., Daleville . . . . . . . . . 24083
497 Cumberland St., Rm. 101, Bristol. . 24201
P.O. Box 669, Lawrenceville. . . . . . . . 23868
P.O. Box 1042, Grundy. . . . . . . . . . . . 24614
P.O. Box 138, Buckingham. . . . . . . . . 23921
2039 Sycamore Ave., Buena Vista. . . 24416
P.O. Box 66, Rustburg . . . . . . . . . . . . 24588
P.O. Box 819, Bowling Green. . . . . . . 22427
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 308, Charlotte C.H.. . . . . . . 23923
P.O. Box 2964, Charlottesville. . . . 22902-2964
P.O. Box 15285, Chesapeake . . . . . . 23328
P.O. Box 124, Chesterfield. . . . . . . . . 23832
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 3401, Colonial Hgts. . . . . . . 23834
P.O. Drawer 58, Covington. . . . . . . . . 24426
P.O. Box 186, New Castle . . . . . . . . . 24127
P.O. Box 1807, Culpeper . . . . . . . . . . 22701
P.O. Box 77, Cumberland. . . . . . . . . . 23040
P.O. Box 480, Danville. . . . . . . . . . . . 24543
P.O. Box 1067, Clintwood. . . . . . . . . . 24228
P.O. Box 104, Dinwiddie. . . . . . . . . . . 23841
P.O. Box 956, Emporia. . . . . . . . . . . . 23847
P.O. Box 879, Tappahannock. . . . . . . 22560
Room 224, City Hall,10455 Armstrong St.,
Fairfax. . . . . . . . . . . . . . . . . . . . . . . . . 22030
P.O. Box 1478, Richmond. . . . . 23218-1478
300 Park Ave., Ste. 202W,
Falls Church. . . . . . . . . . . . . . . . 22046-3301
P.O. Box 149, Warrenton . . . . . . . . . . 20188
P.O. Box 777, Floyd. . . . . . . . . . . . . . 24091
P.O. Box 1478, Richmond. . . . . 23218-1478
207 West Second Ave., Franklin. . . . . 23851
1255 Franklin St., Suite 102,
Rocky Mount. . . . . . . . . . . . . . . . . . .  24151
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 644, Fredericksburg. . . . . . . 22404
P.O. Box 1478, Richmond. . . . . 23218-1478
130 N. Main St., Pearisburg. . . . . . . . 24134
6489 Main St., Ste. 137, Gloucester. . 23061
P.O. Box 60, Goochland. . . . . . . . . . . 23063
P.O. Box 126, Independence. . . . . . . 24348
P.O. Box 1478, Richmond. . . . . 23218-1478
1781 Greensville Co. Cir., Room 132,
Emporia . . . . . . . . . . . . . . . . . . . . . . . 23847
P.O. Box 1847, Halifax. . . . . . . . . . . . 24558
P.O. Box 636, Hampton . . . . . . . 23669-0636
P.O. Box 129, Hanover. . . . . . . . . . . . 23069
409 S Main St., Harrisonburg. . . 22801-3610
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1077, Collinsville. . . . . 24078-1077
P.O. Box 148, Monterey. . . . . . . . . . . 24465
P.O. Box 1604, Hopewell. . . . . . . . . . 23860
P.O. Box 107, Isle of Wight. . . . . 23397-0107
P.O. Box 283, Williamsburg . . . . . . . . 23187
P.O. Box 178,
King & Queen Court House . . . . . . . . 23085
10459 Courthouse Dr., Suite 101,
King George. . . . . . . . . . . . . . . . 22485-3865
P.O. Box 1478, Richmond. . . . . 23218-1478

Treasurer

City/County	
Local Phone	
001 Accomack County. . . . 757-787-5738. .
003 Albemarle County*. . . 434-296-5851. .
510 Alexandria City* . . . . . 703-746-4800. .
005 Alleghany County. . . . 540-863-6630. .
007 Amelia County . . . . . . 804-561-2145. .
009 Amherst County . . . . . 434-946-9318. .
011 Appomattox Co. . . . . . 434-352-5200. .
013 Arlington County*. . . . 703-228-4017. .
015 Augusta County . . . . . 540-245-5660. .
017 Bath County. . . . . . . . 540-839-7256. .
019 Bedford County. . . . . 540-586-7670. .
021 Bland County . . . . . . . 276-688-3741. .
023 Botetourt County. . . . 540-928-2030. .
520 Bristol City . . . . . . . . . 276-645-7311. .
025 Brunswick County. . . . 434-848-2512. .
027 Buchanan County. . . . 276-935-6550. .
029 Buckingham Co.. . . . . 434-969-4744. .
530 Buena Vista City. . . . . 540-261-8621. .
031 Campbell County . . . . 434-332-9590. .
033 Caroline County. . . . . 804-633-5291. .
035 Carroll County*. . . . . . 276-730-3080. .
036 Charles City Co*. . . . . 804-652-2161. .
037 Charlotte County. . . . 434-542-5125. .
540 Charlottesville City. . . 434-970-3146. .
550 Chesapeake City . . . . 757-382-6281. .
041 Chesterfield Co.. . . . . 804-748-1201. .
043 Clarke County*. . . . . . 540-955-5160. .
570 Colonial Hts. City . . . . 804-520-9321. .
580 Covington City . . . . . . 540-965-6340. .
045 Craig County. . . . . . . 540-864-5641. .
047 Culpeper County. . . . 540-727-3442. .
049 Cumberland Co.. . . . . 804-492-4297. .
590 Danville City. . . . . . . . 434-799-5140. .
051 Dickenson County . . . 276-926-1610. .
053 Dinwiddie County . . . 804-469-4500. .
595 Emporia City. . . . . . . . 434-634-2349. .
057 Essex County. . . . . . . 804-443-4371. .
600 Fairfax City. . . . . . . . . 703-385-7900. .
		
059 Fairfax County*. . . . . . 703-222-8234. .
610 Falls Church City . . . . 703-248-5046. .
		
061 Fauquier County. . . . . 540-422-8180. .
063 Floyd County . . . . . . . 540-745-9357. .
065 Fluvanna County*. . . . 434-591-1945. .
620 Franklin City. . . . . . . . 757-562-8544. .
067 Franklin County . . . . . 540-483-3078. .
		
069 Frederick County*. . . . 540-665-5681. .
630 Fredericksburg City . . 540-372-1001. .
640 Galax City*. . . . . . . . . 276-236-2131. .
071 Giles County. . . . . . . . 540-921-1240. .
073 Gloucester County. . . 804-693-2141. .
075 Goochland County. . . 804-556-5806. .
077 Grayson County. . . . . 276-773-2371. .
079 Greene County*. . . . . 434-985-5214. .
081 Greensville County. . . 434-348-4229. .
			
083 Halifax County . . . . . . 434-476-3318. .
650 Hampton City. . . . . . . 757-727-6374. .
085 Hanover County. . . . . 804-365-6050. .
660 Harrisonburg City. . . . 540-432-7705. .
087 Henrico County*. . . . . 804-501-4263. .
089 Henry County. . . . . . . 276-634-4675. .
091 Highland County. . . . . 540-468-2265. .
670 Hopewell City. . . . . . . 804-541-2240. .
093 Isle of Wight Co.. . . . . 757-365-6228. .
095 James City County. . . 757-253-6705. .
097 King & Queen Co.. . . 804-785-5978. .
		
099 King George Co.. . . . . 540-775-2571. .
		
101 King William Co.*. . . . 804-769-4931. .

Address	
ZIP Code
P.O. Box 296, Accomac . . . . . . . . . . . 23301
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 730, Amelia Court House. . . 23002
P.O. Box 449, Amherst. . . . . . . . . . . . 24521
P.O. Box 689, Appomattox. . . . . . . . . 24522
P.O. Box 1478, Richmond.
Richmond. . . . . 23218-1478
P.O. Box 590, Verona. . . . . . . . . . . . . 24482
P.O. Box 306, Warm Springs . . . . . . . 24484
122 E. Main St., Ste. 101, Bedford. . . 24523
P.O. Box 145, Bland. . . . . . . . . . . . . . 24315
P.O. Box 100, Fincastle . . . . . . . . . . . 24090
497 Cumberland St., Rm. 102, Bristol. . 24201
228 N. Main Street, Lawrenceville . . . 23868
P.O. Box 1056, Grundy. . . . . . . . . . . . 24614
P.O. Box 106, Buckingham. . . . . . . . . 23921
2039 Sycamore Ave., Buena Vista . . .24416
P.O. Box 37, Rustburg . . . . . . . . . . . . 24588
P.O. Box 431, Bowling Green. . . . . . . 22427
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 267, Charlotte C.H.. . . . . . . 23923
P.O. 2854, Charlottesville. . . . . . 22902-2854
P.O. Box 16495, Chesapeake . . . . . . 23328
P.O. Box 70, Chesterfield. . . . . . . . . . 23832
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 3401, Colonial Heights . . . . 23834
P.O. Box 878, Covington . . . . . . . . . . 24426
P.O. Box 57, New Castle . . . . . . . . . . 24127
P.O. Box 1447, Culpeper . . . . . . . . . . 22701
P.O. Box 28, Cumberland. . . . . . . . . . 23040
P.O. Box 1565, Danville. . . . . . . . . . . 24543
P.O. Box 708, Clintwood. . . . . . . . . . . 24228
P.O. Box 178, Dinwiddie. . . . . . . . . . . 23841
P.O. Box 511, Emporia. . . . . . . . . . . . 23847
P.O. Box 489, Tappahannock. . . . . . . 22560
City Hall, Room 234, 10455 Armstrong St.,
Fairfax. . . . . . . . . . . . . . . . . . . . . . . . . 22030
P.O. Box 1478, Richmond. . . . . 23218-1478
300 Park Ave., Ste. 201W,
Falls Church . . . . . . . . . . . . . . . 22046-3301
P.O. Box 149, Warrenton . . . . . . . . . . 20188
P.O. Box 789, Floyd. . . . . . . . . . . . . . 24091
P.O. Box 1478, Richmond. . . . . 23218-1478
207 West Second Ave., Franklin.. . . . 23851
1255 Franklin St. Suite 101,
Rocky Mount. . . . . . . . . . . . . . . . . . . . 24151
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 267, Fredericksburg. . . . . . . 22404
P.O. Box 1478, Richmond. . . . . 23218-1478
130 N. Main St., Pearisburg. . . . . . . . 24134
6489 Main St., Gloucester . . . . . 23061-6102
P.O. Box 188, Goochland. . . . . . . . . . 23063
P.O. Box 127, Independence. . . . . . . 24348
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1055,
Emporia . . . . . . . . . . . . . . . . . . . . . . . 23847
P.O. Box 825, Halifax. . . . . . . . . . . . . 24558
P.O. Box 638, Hampton . . . . . . . 23669-0638
P.O. Box 200, Hanover. . . . . . . . . . . . 23069
P.O. Box 1007, Harrisonburg. . . 22803-1007
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 218, Collinsville. . . . . . 24078-0218
P.O. Box 512, Monterey. . . . . . . . . . . 24465
P.O. Box 199, Hopewell. . . . . . . . . . . 23860
P.O. Box 79, Isle of Wight. . . . . . . . . . 23397
P.O. Box 8701, Williamsburg . . . . . . . 23187
P.O. Box 98,
King and Queen Courthouse . . . . . . . 23085
10459 Courthouse Dr., Suite 100,
King George. . . . . . . . . . . . . . . . 22485-3865
P.O. Box 1478, Richmond. . . . . 23218-1478

2024 FORM 760ES MAILING ADDRESSES AND PHONE NUMBERS
Use this column for the first voucher filed for the taxable year.

Use this column for subsequent vouchers.

* Denotes Department of Taxation

* Denotes Department of Taxation

Treasurer

Commissioner of the Revenue

City/County	
Local Phone	 Address	
ZIP Code
103 Lancaster County. . . . 804-462-7920. . 8311 Mary Ball Rd., Ste. 203,
		
Lancaster. . . . . . . . . . . . . . . . . . . . . . 22503
105 Lee County. . . . . . . . . 276-346-7722. . P.O. Box 96, Jonesville. . . . . . . . . . . . 24263
678 Lexington City	
540-462-3701	 300 E Washington St.,
			
Lexington . . . . . . . . . . . . . . . . . . . . . . 24450
107 Loudoun County* 	
703-777-0260. . P.O. Box 1478, Richmond. . . . . 23218-1478
109 Louisa County. . . . . . 540-967-3432. . 1 Woolfolk Ave, Ste. 203, Louisa . . . . 23093
111 Lunenburg County	
434-696-2516	 11512 Courthouse Rd., Lunenburg . . 23952
680 Lynchburg City. . . . . . 434-455-3870. . P.O. Box 858, Lynchburg . . . . . . 24505-0858
113 Madison County. . . . . 540-948-4421. . P.O. Box 56, Madison. . . . . . . . . . . . . 22772
683 Manassas City*. . . . . 703-257-8222. . P.O. Box 1478, Richmond. . . . . 23218-1478
685 Manassas Park City*. 703-335-8825. . P.O. Box 1478, Richmond. . . . . 23218-1478
690 Martinsville City*. . . . . 276-403-5131. . P.O. Box 1478, Richmond. . . . . 23218-1478
115 Mathews County*. . . . 804-725-7168. . P.O. Box 1478, Richmond. . . . . 23218-1478
117 Mecklenburg Co.. . . . . 434-738-6191. . P.O. Box 360, Boydton. . . . . . . . . . . . 23917
119 Middlesex County. . . . 804-758-5331. . P.O. Box 148, Saluda. . . . . . . . . . . . . 23149
121 Montgomery Co.*.. . . 540-382-5710. . P.O. Box 1478, Richmond. . . . . 23218-1478
125 Nelson County . . . . . . 434-263-7070. . P.O. Box 246, Lovingston. . . . . . . . . . 22949
127 New Kent County* . . . 804-966-9610. . P.O. Box 1478, Richmond. . . . . 23218-1478
700 Newport News City. . . 757-926-8653. . 2400 Washington Ave., Newport News.23607
710 Norfolk City. . . . . . . . . 757-664-7885. . P.O. Box 2260, Norfolk. . . . . . . . 23501-2260
131 Northampton Co. . . . . 757-678-0446. . P.O. Box 65, Eastville. . . . . . . . . . . . . 23347
133 Northumberland Co.. . 804-580-4600. . P.O. Box 309, Heathsville. . . . . . . . . . 22473
720 Norton City. . . . . . . . . 276-679-0031. . P.O. Box 347, Norton. . . . . . . . . . . . . 24273
135 Nottoway County . . . . 434-645-9317. . P.O. Box 5, Nottoway. . . . . . . . . . . . . 23955
137 Orange County. . . . . . 540-672-4441. . P.O. Box 389, Orange. . . . . . . . . . . . . 22960
139 Page County. . . . . . . . 540-743-3840. . 103 S. Court St., Suite C, Luray. . . . . 22835
141 Patrick County*. . . . . . 276-694-7131. . P.O. Box 1478, Richmond. . . . . 23218-1478
730 Petersburg City*. . . . . 804-733-2315. . P.O. Box 1478, Richmond. . . . . 23218-1478
143 Pittsylvania Co.. . . . . . 434-432-7940. . P.O. Box 272, Chatham . . . . . . . 24531-0272
735 Poquoson City . . . . . . 757-868-3020. . 500 City Hall Ave., Poquoson. . . . . . . 23662
740 Portsmouth City . . . . . 757-393-8773. . 801 Crawford St., Portsmouth . . . . . . 23704
145 Powhatan County. . . . .  804-598-5616. . . 3834 Old Buckingham Rd., Suite C,
			
Powhatan . . . . . . . . . . . . . . . . . . . . . . . . . 23139
147 Prince Edward Co.. . . 434-392-3231. . P.O. Box 446, Farmville . . . . . . . . . . . 23901
149 Prince George Co.. . . 804-722-8740. . P.O. Box 155, Prince George . . . . . . 23875
153 Prince William Co.*. . . 703-792-6710. . P.O. Box 1478, Richmond. . . . . 23218-1478
155 Pulaski County. . . . . . 540-980-7750. . 52 W. Main Street, Suite 200, Pulaski .24301
750 Radford City* . . . . . . . 540-731-3613. . P.O. Box 1478, Richmond. . . . . 23218-1478
157 Rappahannock Co.. . . 540-675-5370. . P.O. Box 115, Washington . . . . . . . . . 22747
760 Richmond City *. . . . . 804-646-5195. . P.O. Box 1478, Richmond. . . . . 23218-1478
159 Richmond County. . . . 804-333-3722. . P.O. Box 366, Warsaw. . . . . . . . . . . . 22572
770 Roanoke City . . . . . . . 540-853-6543. . P.O. Box 718, Roanoke . . . . . . . . . . . 24004
161 Roanoke County. . . . . 540-772-2049. . P.O. Box 21709, Roanoke . . . . . . . . . 24018
163 Rockbridge Co.. . . . . . 540-463-3431. . P.O. Box 1160, Lexington. . . . . . . . . . 24450
165 Rockingham Co.. . . . . 540-564-3000. . 20 E. Gay St., Harrisonburg. . . . . . . . 22802
167 Russell County. . . . . . 276-889-8018. . 137 Highland Dr., Ste C, Lebanon. . . 24266
775 Salem City . . . . . . . . . 540-375-3019. . P.O. Box 869, Salem. . . . . . . . . . . . . .24153
169 Scott County. . . . . . . . 276-386-7692. . 190 Beech Street, Suite 206,
		
Gate City. . . . . . . . . . . . . . . . . . . . . . . 24251
171 Shenandoah Co.*. . . . 540-459-6170. . P.O. Box 1478, Richmond. . . . . 23218-1478
173 Smyth County *. . . . . 276-782-4040. . P.O. Box 985, Marion. . . . . . . . . . . . . 24354
175 Southampton Co.. . . . 757-653-3030. . P.O. Box 760, Courtland. . . . . . . . . . . 23837
177 Spotsylvania Co.. . . . 540-507-7058. . P.O. Box 175, Spotsylvania . . . . . . . . 22553
179 Stafford County. . . . . . 540-658-4132. . P.O. Box 98, Stafford . . . . . . . . . 22555-0098
790 Staunton City . . . . . . . 540-332-3829. . P.O. Box 4, Staunton . . . . . . . . . 24402-0004
800 Suffolk City. . . . . . . . . 757-514-4260. . P.O. Box 1459, Suffolk. . . . . . . . 23439-1459
181 Surry County. . . . . . . 757-294-5225. . P.O. Box 35, Surry . . . . . . . . . . . . . . . 23883
183 Sussex County. . . . . . 434-246-1030. . P.O. Box 1398, Sussex. . . . . . . . . . . . 23884
185 Tazewell County. . . . . 276-385-1235. . 135 Court St., Ste. 301, Tazewell. . . . 24651
810 Virginia Beach City. . . 757-385-4483. . 2401 Courthouse Dr., Bldg.1,
		
Virginia Beach. . . . . . . . . . . . . . . . . . .23456
187 Warren County. . . . . . 540-635-2651. . P.O. Box 1775, Front Royal . . . . . . . . 22630
191 Washington Co. . . . . . 276-676-6270. . 1 Government Center Place, Ste. C,
	
Abingdon . . . . . . . . . . . . . . . . . . . . . . 24210
820 Waynesboro City . . . . 540-942-6610. . 503 W. Main St., Ste. 107,
		
Waynesboro. . . . . . . . . . . . . . . . . . . . 22980
193 Westmoreland Co.. . . 804-493-0113. . P.O. Box 68, Montross. . . . . . . . . . . . 22520
830 Williamsburg City. . . . 757-220-6150. . P.O. Box 245, Williamsburg . . . . . . . . 23187
840 Winchester City*. . . . . 540-667-1815. . P.O. Box 1478, Richmond. . . . . 23218-1478
195 Wise County. . . . . . . . 276-328-3556. . P.O. Box 1278, Wise. . . . . . . . . . . . . . 24293
197 Wythe County. . . . . . . 276-223-6015. . 225 S. 4th St., Room 101, Wytheville. 24382
199 York County . . . . . . . . 757-890-3381. . P.O. Box 90, Yorktown . . . . . . . . 23690-0090

City/County	

Local Phone	

Address	

ZIP Code

103 Lancaster County. . . . 804-462-5630. . 8311 Mary Ball Rd., Suite 204,
		
Lancaster. . . . . . . . . . . . . . . . . . . . . . 22503
105 Lee County. . . . . . . . . 276-346-7716. . P.O. Box 70, Jonesville. . . . . . . . . . . . 24263
678 Lexington City. . . . . . . 540-462-3707. . P.O. Box 920,
			
Lexington . . . . . . . . . . . . . . . . . . . . . . 24450
107 Loudoun County*. . . . 703-777-0280. . P.O. Box 1478, Richmond. . . . . 23218-1478
109 Louisa County. . . . . . 540-967-3435. . 1 Woolfolk Ave., Ste. 202, Louisa. . . . 23093
111 Lunenburg County . . . 434-696-3354. . 11512 Courthouse Rd., Lunenburg . . 23952
680 Lynchburg City. . . . . . 434-455-4242. . 900 Church St., Lynchburg . . . . . . . . 24504
113 Madison County. . . . . 540-948-4409. . P.O. Box 309, Madison. . . . . . . . . . . . 22727
683 Manassas City*. . . . . 703-257-8222. . P.O. Box 1478, Richmond. . . . . 23218-1478
685 Manassas Park City*	 703-335-8835	 P.O. Box 1478,Richmond. . . . . . 23218-1478
690 Martinsville City*. . . . . 276-403-5240. . P.O. Box 1478, Richmond. . . . . 23218-1478
115 Mathews County*. . . . 804-725-2341. . P.O. Box 1478, Richmond. . . . . 23218-1478
117 Mecklenburg Co.. . . . . 434-738-6191. . P.O. Box 250, Boydton. . . . . . . . . . . . 23917
119 Middlesex County. . . . 804-758-5302. . P.O. Box 182, Saluda. . . . . . . . . . . . . 23149
121 Montgomery Co.*. . . . 540-382-5723. . P.O. Box 1478, Richmond. . . . . 23218-1478
125 Nelson County . . . . . . 434-263-7060. . P.O. Box 100, Lovingston. . . . . . . . . . 22949
127 New Kent County* . . . 804-966-9615. . P.O. Box 1478, Richmond. . . . . 23218-1478
700 Newport News City. . . 757-926-8740. . P.O. Box 975, Newport News. . . . . . . 23607
710 Norfolk City. . . . . . . . . 757-664-7800. . P.O. Box 3215, Norfolk. . . . . . . . 23514-3215
131 Northampton Co. . . . . 757-678-0450. . P.O. Box 598, Eastville. . . . . . . . . . . . 23347
133 Northumberland Co.. . 804-580-5201. . P.O. Box 297, Heathsville. . . . . . . . . . 22473
720 Norton City . . . . . . . . 276-679-7246. . P.O. Box 618, Norton. . . . . . . . . . . . . 24273
135 Nottoway County . . . . 434-645-9318. . P.O. Box 85, Nottoway. . . . . . . . . . . . 23955
137 Orange County. . . . . . 540-672-2656. . P.O. Box 469, Orange. . . . . . . . . . . . . 22960
139 Page County. . . . . . . . 540-743-3840. . 103 S. Court St., Ste. C, Luray. . . . . . 22835
141 Patrick County*. . . . . . 276-694-7257. . P.O. Box 1478, Richmond. . . . . 23218-1478
730 Petersburg City*. . . . . 804-733-2322. . P.O. Box 1478, Richmond. . . . . 23218-1478
143 Pittsylvania Co.. . . . . . 434-432-7960. . P.O. Box 230, Chatham . . . . . . . 24531-0230
735 Poquoson City . . . . . . 757-868-3015. . 500 City Hall Ave., Poquoson. . . . . . . 23662
740 Portsmouth City . . . . . 757-393-8651. . 801 Crawford St., Portsmouth . . . . . . 23704
145 Powhatan County. . . . 804-598-5625. . 3834 Old Buckingham Rd., Ste. D,
		
Powhatan . . . . . . . . . . . . . . . . . . . . . . 23139
147 Prince Edward Co.. . . 434-392-3454. . P.O. Box 522, Farmville . . . . . . . . . . . 23901
149 Prince George Co.. . . 804-722-8750. . P.O. Box 156, Prince George . . . . . . 23875
153 Prince William Co.* . . 703-792-6710. . P.O. Box 1478, Richmond. . . . . 23218-1478
155 Pulaski County. . . . . . 540-980-7785. . 52 W. Main St., Ste.100, Pulaski . . . . 24301
750 Radford City* . . . . . . . 540-731-3661. . P.O. Box 1478, Richmond. . . . . 23218-1478
157 Rappahannock Co. . . 540-675-5360. . P.O. Box 37, Washington. . . . . . . . . . 22747
760 Richmond City*. . . . . . 804-646-6474. . P.O. Box 1478, Richmond. . . . . 23218-1478
159 Richmond County. . . . 804-333-3555. . P.O. Box 400, Warsaw. . . . . . . . . . . . 22572
770 Roanoke City . . . . . . . 540-853-2561. . P.O. Box 1451, Roanoke . . . . . . . . . . 24007
161 Roanoke County. . . . . 540-772-2056. . P.O. Box 21009, Roanoke . . . . . . . . . 24018
163 Rockbridge Co.. . . . . . 540-463-2613. . P.O. Box 784, Lexington. . . . . . . . . . . 24450
165 Rockingham Co.. . . . . 540-564-3053. . P.O. Box 471, Harrisonburg. . . . 22803-0471
167 Russell County. . . . . . 276-889-8028. . 137 Highland Dr., Ste. B, Lebanon. . . 24266
775 Salem City . . . . . . . . . 540-375-3024. . P.O. Box 869, Salem. . . . . . . . . . . . . .24153
169 Scott County. . . . . . . . 276-386-7742. . 190 Beech St., Suite 205,
		
Gate City. . . . . . . . . . . . . . . . . . . . . . . 24251
171 Shenandoah Co.*. . . . 540-459-6170. . P.O. Box 1478, Richmond. . . . . 23218-1478
173 Smyth County. . . . . . . 276-782-4059. . P.O. Box 549, Marion. . . . . . . . . . . . . 24354
175 Southampton Co.. . . . 757-653-3025. . P.O. Box 250, Courtland. . . . . . . . . . . 23837
177 Spotsylvania Co.. . . . 540-507-7058. . P.O. Box 100, Spotsylvania . . . . . . . . 22553
179 Stafford County. . . . . . 540-658-8700. . P.O. Box 68, Stafford . . . . . . . . . 22555-0068
790 Staunton City . . . . . . . 540-332-3833. . P.O. Box 474, Staunton . . . . . . . 24402-0474
800 Suffolk City. . . . . . . . . 757-514-4275. . P.O. Box 1583, Suffolk. . . . . . . . . . . . 23439
181 Surry County. . . . . . . 757-294-5206. . P.O. Box 286, Surry . . . . . . . . . . . . . . 23883
183 Sussex County. . . . . . 434-246-1087. . P.O. Box 1399, Sussex. . . . . . . . . . . . 23884
185 Tazewell County. . . . . 276-385-1300. . P.O. Box 969, Tazewell. . . . . . . . 24651-0969
810 Virginia Beach City. . . 757-385-4445. . 2401 Courthouse Dr., Bldg 1.,
		
Virginia Beach. . . . . . . . . . . . . . . . . . .23456
187 Warren County. . . . . . 540-635-2215. . P.O. Box 1540, Front Royal . . . . . . . . 22630
191 Washington Co. . . . . . 276-676-6272. . 1 Government Center Place, Ste. B,
		
Abingdon. . . . . . . . . . . . . . . . . . . . . . 24210
820 Waynesboro City . . . . 540-942-6606. . 503 W. Main St., Ste. 105,
		
Waynesboro. . . . . . . . . . . . . . . . . . . . 22980
193 Westmoreland Co.. . . 804-493-0124. . P.O. Box 730, Montross. . . . . . . . . . . 22520
830 Williamsburg City. . . . 757-220-6155. . P.O. Box 886, Williamsburg . . . . . . . . 23187
840 Winchester City*. . . . . 540-667-1815. . P.O. Box 1478, Richmond. . . . . 23218-1478
195 Wise County. . . . . . . . 276-328-4077. . P.O. Box 1308, Wise. . . . . . . . . . . . . . 24293
197 Wythe County. . . . . . . 276-223-6070. . 225 S. 4th St., Rm. 104, Wytheville. . 24382
199 York County . . . . . . . . 757-890-3420 . P.O. Box 251, Yorktown . . . . . . . 23690-0251