Virginia Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen and Merchant Seamen

Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen and Merchant Seamen
2023 Form 760-PFF, Payment Coupon for Farmers, Fishermen and Merchant Seamen
Form 760-PFF	

2023 Tax Due Return Payment Coupon for
Farmers, Fishermen and Merchant Seamen

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 760-PFF is only to be used by Farmers, Fishermen and Merchant seamen. If you file using Virginia Form 760, 760PY or
763, and are not a Farmer, Fisherman or Merchant Seaman, use voucher 760PMT to make your income tax payments.

TO BE SURE THAT YOUR PAYMENT IS APPLIED CORRECTLY,
FOLLOW THESE INSTRUCTIONS:

If you filed a 2023 Form 760, Form 760PY or Form 763 and owe tax, but did not send in your payment with the return, use this
form to send in your payment for all previously filed returns.
•	 If the return was filed electronically through e-File or mailed directly to the Department, make your check payable to
the Department of Taxation and mail the payment with the voucher below to:
Virginia Department of Taxation
P.O. Box 1478
Richmond, VA 23218-1478
•	 If the return was filed with the Commissioner of the Revenue for your locality, make your check payable to your local
Treasurer and mail the payment to your locality so that the payment will be credited to your account at the local office.
Please do not send a paper copy of your return with your payment. If a paper copy of the return is sent, the payment will not
be properly posted to the account.

COMPLETE THE PAYMENT COUPON BY
INCLUDING THE FOLLOWING INFORMATION:

Social Security Number and Spouse’s Social Security Number (if filing a joint return). This must match the information on your
return.
Your name and spouse’s name (if filing a joint return), address, and phone number.
The amount of the enclosed payment.
Make sure that your Social Security Number is written on the check.
Due Date:
Please note that if your full payment is not postmarked by May 1, 2024, you may be sent a bill for tax, penalty and interest.
A qualifying farmer, fisherman or merchant seaman, must make payment by March 1, 2024 to avoid underpayment penalty. If
the due date falls on a Saturday, Sunday, or legal holiday, file Form 760-PFF and make payment on the next business day.
For additional information visit www.tax.virginia.gov or call (804) 367-8031.
Detach Form 760-PFF here. Complete this form and mail it with your check to the address shown on the form.
760-PFF Va. Dept. of Taxation 2601034 Rev. 06/23

Form 760-PFF	
(DOC ID 764)	

2023 Tax Due Return Payment Coupon for Farmers, Fishermen and
Merchant Seamen
Your Social Security Number
Spouse’s Social Security Number
Please do not staple

To Be Used For Payments On Previously
Filed 2023 Individual Income Tax Returns Only

0000000000 7648888 123005

If your return was filed through e-File or submitted directly to
the Department, make your check payable to the Department of
Taxation and mail to the VA Department of Taxation, P. O. Box
1478, Richmond, VA 23218-1478.

Name(s)

If your return was filed with your local Commissioner of the
Revenue, make your check payable to your local Treasurer and
send your payment to the locality where you filed the return.

Address

City

Daytime Phone Number

State

ZIP

Amount of
Payment

.0

0