Virginia Tax Form 760PMT - ELF/iFile Payment Voucher Instructions

General Instructions for Form 760-PMT

• If you filed a 2008 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 on or before the due date.
• This form can be used to make a payment for taxable year 2008 electronic or paper returns.
• 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:

• Your 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.
• Check the box if you are a qualifying farmer, fisherman or merchant seaman. To avoid underpayment penalty, you must file Form 760 and pay the entire tax due by March 1, 2009.
• The amount of the enclosed payment.
• Make sure that your Social Security Number is written on the check. Mail your payment and the payment coupon below to :

  Virginia Department of Taxation
  P. O. Box 1478
  Richmond, VA 23218-1478

Due Date: Please note that if your full payment is not postmarked by May 1, 2009, you will be sent a bill for tax, penalty and interest. If you check the box for a qualifying farmer, fisherman or merchant seaman, you must make your payment by March 1, 2009, to avoid underpayment penalty. For additional information visit: www.tax.virginia.gov or call (804) 367-8031.