Virginia Unified Nonresident Individual Income Tax Return

Unified Nonresident Individual Income Tax Return
2023 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)Unified Nonresident Individual
Income Tax Return
Virginia Department of Taxation
(Composite Return)
P.O. Box 760
2023 Virginia
Form 765

Richmond, VA 23218-0760

For Qualified Owners of a Pass‑Through Entity (PTE)

*VA0765123888*

FISCAL or SHORT Year Filer: Beginning Date:
Ending Date:

Legal Name of Pass-Through Entity

Check if –
Change in Address

Number and Street

Legal Name Change
Amended Return
Enter Reason Code________

Address Continued

FEIN

City or Town, State, and ZIP Code

Virginia Account Number

760C Enclosed

Part I – Participants’ Combined Income
1. Virginia income (from Part II, Line 5)............................................................................................................................ 1.

2. Total additions (from Part II, Line 11, Column B).......................................................................................................... 2.

3. Subtotal. Add Line 1 and Line 2................................................................................................................................... 3.

4. Total subtractions (from Part II, Line 17, Column B)..................................................................................................... 4.

5. Virginia taxable income. Subtract Line 4 from Line 3................................................................................................... 5.

6. Amount of tax............................................................................................................................................................... 6.

7. Estimated tax paid for 2023 taxable year............................................................................................. 7.

8. Extension payment (from Form 770IP)................................................................................................ 8.

9. Total credits (from enclosed Schedule CR).......................................................................................... 9.

10. Total payments and credits. Add Lines 7, 8, and 9..................................................................................................... 10.

11. If Line 6 is greater than Line 10, enter the difference and skip to Line 15. This is the income tax you owe. .................. 11.

12. If Line 10 is greater than Line 6, enter the difference. This is the tax overpayment amount...................................... 12.

13. Amount of overpayment you want credited to next year’s estimated tax................................................................... 13.

14. Subtract Line 13 from Line 12. This is the overpayment amount............................................................................... 14.

15. Addition to tax, penalty, and interest
(a) Addition to tax. Enter amount from Form 760C, if applicable.................................................15(a).

(b) Penalty – See instructions. If owed, check applicable box and enter amount:
Late Filing Penalty or

Extension Penalty.........................................................15(b).

(c) Interest – Compute on amount from Line 11..........................................................................15(c).

(d) Add Lines 15(a)–15(c)............................................................................................................15(d).

16. If you owe tax on Line 11, add Lines 11 and 15(d) –or– If Line 14 is an overpayment and
Line 15(d) is greater than Line 14, enter the difference. This is the AMOUNT YOU OWE. Enclose payment.......... 16.

17. If Line 14 is greater than Line 15(d), Subtract Line 15(d) from Line 14. This is YOUR REFUND.............................. 17.

Complete and enclose Schedule L.
I, the undersigned owner or authorized representative of the pass-through entity declare under the penalties provided by law that this return (including any
accompanying schedules, statements, and enclosures) has been examined by me and is, to the best of my knowledge and belief, a true, correct, and complete
return, made in good faith, for the taxable year stated, pursuant to the tax laws of the Commonwealth of Virginia. I declare that the pass-through entity has
made a diligent effort to ensure that the owners who are participating in this return are qualified to do so. I further declare that the pass-through entity has in its
possession a signed statement from each owner participating in the return that grants the pass-through entity the authority to act on the owners’ behalf in the
matter of the return and that indicates the owners’ understanding and acceptance of all the terms and conditions for the filing of such a return.
I authorize the Department of Taxation to discuss this return with my preparer. If yes, check here.
Signature of Owner or Authorized Representative

Title

Printed Name of Owner or Authorized Representative
Individual or Firm, Signature of Preparer
Address
Va. Dept. of Taxation 2601018-W Rev. 07/23

Date
Phone Number

Phone Number

Preparer’s FEIN, PTIN, or SSN

Date
Approved Vendor Code

2023 Virginia
Form 765

PTE FEIN_______________________________

Page 2

*VA0765223888*

Part II – Summary of Participants’ Income and Virginia Modifications from Schedules VK-1
Aggregate means the sum of the participants’ amounts from the Schedules VK-1 for the referenced line item. Before completing
the lines below, see the instructions.

Virginia Income
1. Apportionable income (aggregate Schedules VK-1, Page 1, Line 6)..............................................1.

2. Virginia apportionment percentage (Schedule VK-1, Page 1, Line 7).............................................2.

3. Virginia apportioned income (multiply Line 1 by Line 2)..................................................................3.

4. Income allocated to Virginia (aggregate Schedules VK-1, Page 1, Line 4).....................................4.

5. Add Lines 3 and 4..........................................................................................................................5.

Column B *
Apportioned

Column A
Aggregate

Virginia Additions
6. Conformity – depreciation (aggregate Schedules VK-1, Page 1, Line 8).....................6.

7. Conformity – other (aggregate Schedules VK-1, Page 1, Line 9)...............................7.

8. Total conformity additions (add Line 6 and Line 7)......................................................8.

9. Interest on municipal or state obligations other than from Virginia
(Aggregate Schedules VK-1, Page 1, Line 11)............................................................9.

10. a-b. Enter addition codes and amounts for individual income tax only
(aggregate Schedules VK-1, Page 1, Line 12).
Code
10a.

............. 10a.

10b.

............. 10b.

.....11.

12. Conformity – depreciation (aggregate Schedules VK-1, Page 1, Line 14)...................12.

13. Conformity– other (aggregate Schedules VK-1, Page 1, Line 15)............................13.

14. Total conformity subtractions (add Line 12 and Line 13)...........................................14.

15. Income from U.S. obligations (aggregate Schedules VK-1, Page 1, Line 16)...........15.

11. Total Additions. (Add Lines 8 through 10b.)
If claiming more than 2 additions, use the Schedule ADJS to report additions
in excess of 2. Include the total of all additions on this line and check the box.

Virginia Subtractions

16. a-c. Enter subtraction codes and amounts for individual income tax only
(aggregate Schedules VK-1, Page 1, Line 17).
Certification Number (if applicable)

Code

16a.

............. 16a.

16b.

............. 16b.

16c.

............. 16c.

17. Total Subtractions. (Add Lines 14 through 16c.)
If claiming more than 3 subtractions, use the Schedule ADJS to report subtractions
in excess of 3. Include the total of all subtractions on this line and check the box.

.....17.

* Multiply amount in Column A by the Virginia apportionment percentage from Form 765, Part II, Line 2.

Extracted from PDF file 2023-virginia-form-765.pdf, last modified July 2022

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More about the Virginia Form 765 Individual Income Tax Tax Credit TY 2023

We last updated the Unified Nonresident Individual Income Tax Return in January 2024, so this is the latest version of Form 765, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 765 directly from TaxFormFinder. You can print other Virginia tax forms here.

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Related Virginia Individual Income Tax Forms:

TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Virginia Form 765.

Form Code	Form Name
765 Schedule L	765 Schedule L - Unified Nonresident Income Tax Return List of Participants Tax Return

Download all VA tax forms View all 136 Virginia Income Tax Forms

Form Sources:

Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form 765 from the Department of Taxation in January 2024.

Show Sources >

Form 765 is a Virginia Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Virginia Form 765

We have a total of thirteen past-year versions of Form 765 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 765

2023 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)

2022 Form 765

2022 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)

2021 Form 765

2021 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)

2020 Form 765

2020 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)

2019 Form 765

2019 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)

2018 Form 765

2018 Form 765 - Unified Nonresident Individual Income Tax Return (Composite Return)

2017 Form 765

2017 Form 765 - Virginia Unified Nonresident Individual Income Tax Return

2016 Form 765

Form 765 - 2016 Unified Nonresidernt Individual Income Tax Return

765 - Unified Nonresident Individual Income Tax Return

2015 Form 765

765 15 ER Final 06 29 15.indd

2014 Form 765

765 14 Final WEB 12 11 14.indd

2013 Form 765

765 13 Web Final 12 16 13.indd

2012 Form 765

765 12 Final Web 12 05 12.indd

2011 Form 765

765 11 WEB 12 21 11.indd

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