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2022 Virginia           Unified Nonresident Individual 
Form 765                                    Income Tax Return                                                                             *VA0765122888*
Virginia Department of Taxation
P.O. Box 760                              (Composite Return)
Richmond, VA 23218-0760                                                              FISCAL or SHORT Year Filer:                                 Beginning Date: 
For Qualified Owners of a Pass‑Through Entity (PTE)                                                                                              Ending Date:
Check if –                     Legal Name of Pass-Through Entity

    Change in Address          Number and Street
    Legal Name Change
    Amended Return             Address Continued                                                                                                 FEIN

    Enter Reason Code  _______ 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.                     00
2.  Total additions (from Part II, Line 11, Column B) .........................................................................................................                 2.                     00
3.  Subtotal. Add Line 1 and Line 2...................................................................................................................................          3.                     00
4.  Total subtractions (from Part II, Line 17, Column B) ....................................................................................................                   4.                     00
5.  Virginia taxable income. Subtract Line 4 from Line 3 ..................................................................................................                     5.                     00
6.  Amount of tax ..............................................................................................................................................................6.                     00
7.  Estimated tax paid for 2022 taxable year ............................................................................................ 7.                                           00
8.  Extension payment (from Form 770IP)................................................................................................ 8.                                             00
9.  Total credits (from enclosed Schedule CR). ........................................................................................ 9.                                             00
10. Total payments and credits. Add Lines 7, 8, and 9 ....................................................................................................10.                                          00
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.                                                                00
12. If Line 10 is greater than Line 6, enter the difference. This is the tax overpayment amount .....................................                     12.                                          00
13. Amount of overpayment you want credited to next year’s estimated tax ..................................................................               13.                                          00
14. Subtract Line 13 from Line 12. This is the overpayment amount ..............................................................................          14.                                          00
15. Addition to tax, penalty, and interest
    (a)  Addition to tax. Enter amount from Form 760C, if applicable ................................................                     15(a).                                       00
    (b)  Penalty – See instructions. If owed, check applicable box and enter amount:
             Late Filing Penalty    or          Extension Penalty ........................................................15(b).                                                       00
    (c)  Interest – Compute on amount from Line 11 .........................................................................              15(c).                                       00
    (d)  Add Lines 15(a)–15(c) ...........................................................................................................15(d).                                       00
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.                                                                                00
17. If Line 14 is greater than Line 15(d), Subtract Line 15(d) from Line 14. This is YOUR REFUND .............................                            17.                                          00
                                                   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                                                                                         Date

Printed Name of Owner or Authorized Representative                                                                                               Phone Number

Individual or Firm, Signature of Preparer          Phone Number                      Preparer’s FEIN, PTIN, or SSN                                                                 Date

Address                                                                                                                                                                            Approved Vendor Code

Va. Dept. of Taxation  2601018-W  Rev. 07/22



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2022 Virginia
                             PTE FEIN  ______________________________
Form 765                                                                                                                                       *VA0765222888*
Page 2 

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.    00
2.  Virginia apportionment percentage (Schedule VK-1, Page 1, Line 7) ............................................                             2.    %
3.  Virginia apportioned income (multiply Line 1 by Line 2) .................................................................                  3.    00
4.  Income allocated to Virginia (aggregate Schedules VK-1, Page 1, Line 4) ....................................                               4.    00
5.  Add Lines 3 and 4 .........................................................................................................................5.    00

                                                                                                               Column A                              Column B *
Virginia Additions                                                                                             Aggregate                             Apportioned
6.  Fixed date conformity – depreciation (aggregate Schedules VK-1, Page 1, Line 8) ...6.                                                         00            00
7.  Fixed date conformity – other (aggregate Schedules VK-1, Page 1, Line 9) .............7.                                                      00            00
8.  Total fixed date conformity additions (add Line 6 and Line 7) ....................................8.                                          00            00
9.  Interest on municipal or state obligations other than from Virginia 
    (Aggregate Schedules VK-1, Page 1, Line 11) ........................................................... .9                                    00            00
10. a‑b.  Enter addition codes and amounts for individual income tax only 
        (aggregate Schedules VK-1, Page 1, Line 12).
                                                                 Code
                                                    10a.                  ............. 10a.                                                      00            00
                                                    10b.                  ............. 10b.                                                      00            00
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.     .... 11.                                               00            00

Virginia Subtractions
12. Fixed date conformity – depreciation (aggregate Schedules VK-1, Page 1, Line 14) ..12.                                                        00            00
13. Fixed date conformity – other (aggregate Schedules VK-1, Page 1, Line 15). ........13.                                                        00            00
14. Total fixed date conformity subtractions (add Line 12 and Line 13). ........................14.                                               00            00
15. Income from U.S. obligations (aggregate Schedules VK-1, Page 1, Line 16) ..........15.                                                        00            00
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.                                                      00            00
16b.                                                                      ............. 16b.                                                      00            00
16c.                                                                      ............. 16c.                                                      00            00
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.                                                00            00

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






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