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2023 VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
FORM 760ES FOR INDIVIDUALS
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 FARMERS, FISHERMEN and MERCHANT SEAMEN
If your Virginia income tax liability, after subtracting income If the qualifications of a farmer, fisherman or merchant
tax withheld and any allowable credits, is expected to be more seaman are met, you only need to file Payment Voucher 4 by
than $150, then you must make estimated tax payments or January 15, 2024. If you file your 2023 income tax return on
have additional income tax withheld throughout the year from or before March 1, 2024, and pay the entire tax at that time,
your wages or other income. you are not required to file Form 760ES for 2023.
Farmers, fishermen and merchant seamen with 2/ of their
3 III. HOW TO ESTIMATE
estimated Virginia gross income from self-employed farming,
fishing or being a merchant seaman have special filing You must pay least 90% of your tax liability during the year by
requirements, which allow them to make fewer payments. having income tax withheld and/or making timely payments of
See Farmers, Fishermen and Merchant Seamen in Section estimated tax. Worksheets are available on the Department's
II for more information. website to help you determine if you are required to make
estimated payments. Use the Tax Rate Schedule below for
You are not required to make estimated tax payments if:
additional information and guidance. Refer to the instructions
(a) you are single and your expected Virginia adjusted for the return that you will file.
gross income (Line 1, Estimated Income Tax Worksheet
If you are required to make estimated payments and file
on Page 3) is less than $11,950;
Form 760ES, complete the form using the payment amount
(b) you are married, filing jointly and your combined from Line 15 of the Estimated Income Tax Worksheet For
expected Virginia adjusted gross income (Line 1, Individuals. When filing each voucher, include your check
Estimated Income Tax Worksheet on Page 3) is less or money order for the amount computed for the quarter.
than $23,900;
If your expected Virginia adjusted gross income changes
(c) you are married, filing separately, and your separate during the year, recompute your estimated tax to determine
expected Virginia adjusted gross income (Line 1, how much your remaining payments should increase or
Estimated Income Tax Worksheet on Page 3) is less decrease. When making your next Form 760ES payment,
than $11,950; or enter the new amount of estimated income tax due for the
(d) your expected estimated tax liability exceeds your quarter.
withholding and tax credits by $150 or less.
TAX RATE SCHEDULE
II. WHEN TO FILE IF YOUR VIRGINIA TAXABLE INCOME IS:
Make estimated payments online or file Form 760ES Not over $3,000, your tax is 2% of your Virginia taxable income.
Payment Voucher 1 by May 1, 2023. Estimated income tax but not your tax of excess
over...
payments must be made in full on or before May 1, 2023, over... is... over...
or in equal installments on or before May 1, 2023, June 15, $ 3,000 $ 5,000 $ 60 + 3% $ 3,000
2023, September 15, 2023, and January 15, 2024.
$ 5,000 $ 17,000 $ 120 + 5% $ 5,000
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, $ 17,000 $ 720 + 5.75% $ 17,000
you may file and make payment without penalty or interest TAX CREDITS and ADJUSTMENTS
on the next succeeding business day.
You may claim an expected tax credit or adjustment on the
Complete the worksheet and make payments in accordance worksheet if:
with the instructions on the vouchers. If you overpaid your 2022 (a) you are a resident of Virginia and you will pay income
income tax and chose to apply the overpayment to your 2023 tax to another state as a nonresident, except for the
estimated income tax, that overpayment may be partially or states of Arizona, California, Oregon or the District
fully applied to any installment.
of Columbia;

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                                         (b)  you are a resident of one or more of the states listed  Alternatively, if you are using software you may be able to 
                                               above and you will pay income tax to Virginia as a  submit your payment through e-File.  You may also be able 
                                               nonresident;                                                 to set up your estimated payments via debit EFT with future 
                                         (c)  you expect to qualify for one of the other available  payment dates. 
                                               individual income tax credits; or                            Mail:  If you choose not to file online, you may send your 
                                         (d)  you qualify for the Spouse Tax Adjustment on Form             voucher and payment directly to the Department of Taxation, 
                                               760.                                                         P.O. Box 1478, Richmond, VA 23218 or to the Virginia city 
                                         For more information on determining if you qualify for any         or county where you live.  A complete list of addresses is at 
                                         credits, see the instructions for the Virginia income tax return   the end of this document.
                                         that you expect to file.                                           If you are a nonresident, file with the Department of Taxation 
                                         The personal exemptions, itemized or standard deductions           or with the Virginia city or county in which the principal portion 
                                         and the child and dependent care deductions, if claimed,           of the income from Virginia sources was received.      
                                         must be adjusted if you are a part-year resident. Refer to the 
                                                                                                            VII. WHERE TO GET HELP AND FORMS
                                         Form 760PY instructions for details on computing these items.
                                                                                                            If you need assistance completing your return, call or visit the 
                                         Itemized deductions may be adjusted by Fixed Date 
                                                                                                            Commissioner of the Revenue, Director of Finance or Director 
                                         Conformity items. Refer to the income tax instructions for 
                                                                                                            of Tax Administration for your city or county or the Department 
                                         further information.
                                                                                                            of Taxation. Requests for information may also be addressed 
                                         IV. CHANGES IN INCOME OR EXEMPTIONS                                to the: Virginia Department of Taxation, P.O. Box 1115, 
                                                                                                            Richmond, VA 23218-1115, or call 804-367-8031. Do not 
                                         Even if you do not expect your income from sources other 
                                                                                                            mail your income tax return to this address.  
                                         than wages on which Virginia tax is withheld for 2023 to 
                                         be large enough to require making estimated income tax             Forms may be downloaded from the Department's website 
                                         payments as of  May 1, 2023, a change in income, deductions        or requests may be addressed to:    Virginia Department of 
                                         or exemptions may require you to file later in the year.  If       Taxation, P.O. Box 1317, Richmond, VA 23218-1317, or 
                                         you later determine that you need to file, see the PAYMENT         call804-367-8031.  Do not mail your income tax return to 
                                         SCHEDULE.                                                          this address.
                                         If you file your 2023 income tax return and pay the balance        Visit the Department's website, www.tax.virginia.gov, where 
                                         of tax due in full by March 1, 2024, you are not required to       you can obtain filing information, get answers to common 
                                         make the estimated tax payment that would normally be due          questions, download forms and more.
                                         on January 15, 2024. If you file your return after March 1 
                                                                                                            VIII. UNDERPAYMENT OF ESTIMATED INCOME TAX
                                         without making the January payment, or if you have not paid 
                                         the proper amount of estimated tax on any earlier due date,        Generally, an addition to tax is imposed by law if at least 90% 
                                                                                                            2
                                         you may be liable for an additional charge for underpayment        (66 /3%  if you are a farmer, fisherman or merchant seaman) of 
                                         of estimated tax, computed on Form 760C. See Section VIII          your total tax liability is not paid throughout the year by timely 
                                         and the Form 760C instructions for more information.               withholding and/or installments of estimated tax. The addition 
                                                                                                            to tax does not apply if each required installment is paid on 
                                         V. WHO MAY FILE A JOINT FORM 760ES                                 time and meets one of the following exceptions:
                                                                                                                                  2
                                         Spouses may file a joint declaration unless (a) they are legally   (a)  is at least 90% (66 /3% if you are a farmer, fisherman 
                                         separated or divorced, (b) they have different taxable years,            or merchant seaman) of the amount due on the basis 
                                         or (c) one spouse is a nonresident of Virginia (unless both              of annualized income;
                                                                                                                                  2
                                         are required to file a Virginia return).                           (b)  is at least 90% (66 /3% if you are a farmer, fisherman 
                                         If you file a joint Form 760ES, but do not file a joint income tax       or merchant seaman) of the amount due on the basis 
                                         return, the estimated tax may be treated as the estimated tax            of the actual taxable income;
                                         of either spouse, or may be divided between both spouses           (c)  is based on a tax computed by using your income for 
                                         as mutually agreed.  Be sure to include the social security              the preceding taxable year and the current year’s tax 
                                         number for both spouses.                                                 rates and exemptions;
                                                                                                            (d)  is equal to or exceeds the prior year’s tax liability for 
                                         VI. WHERE TO FILE                                                        each installment period and the prior year return was 
                                         Electronic  Filing:    The  Department  provides  two  secure            for a full year and reflected an income tax liability; or
                                         online  options  for  submitting  estimated  payments:  eForms     (e)  the sum of all installment underpayments for the 
                                         and Individual Online Payments. Payments are made by                     taxable year is $150 or less.
                                         Debit EFT and you may schedule your payment for a future 
                                         date.                                                              If  you  do  not  meet  an  exception,  your  underpayment 
                                                                                                            computation will be based on 90% of the current year’s 
                                         Estimated payments may also be made using an ACH Credit            income tax liability or 100% of your liability for the preceding 
                                         transaction through your bank. Some banks may charge a fee         year, whichever is less. The addition to tax is computed on 
                                         for this service. An Electronic Payment Guide is available on      Form 760C (Form 760F for farmers, fishermen or merchant 
                                         the Department’s website with information on how to submit         seamen).
Va. Dept of Taxation, 2601037, Rev.06/22 ACH Credit payments to the Department.

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2023 ESTIMATED INCOME TAX WORKSHEET FOR INDIVIDUALS SPOUSE USE YOURSELF
PART I - COMPUTE YOUR ESTIMATED 2023 VIRGINIA INCOME TAX ONLY when using Use for all
filing Status 4 on other filers
See the instruction book for the income tax return you will file to determine the amounts for Lines 1 through 4. Form 760PY
1. Expected Virginia ADJUSTED GROSS INCOME subject to tax in 2023 (includes the age deduction plus A B
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 2023 federal return, enter the estimated total of those deductions,
less state and local tax (Fixed Date Conformity adjustments should be made where applicable). ....... 2a
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 2023 Virginia Income Tax (Line 7 less Line 8) .................................. 9
10. Total Estimated 2023 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 2023 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 2022 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, see the Department's website www.tax.virginia.gov/payments. Use the estimated tax payment record section 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 NUMBER OF FILE FORM USE VOUCHER THE FOLLOWING PERCENTAGES OF THE ESTIMATED
FIRST MET IN THE TAXABLE PAYMENTS 760ES ON OR NUMBER TAX ARE TO BE PAID ON OR BEFORE —
YEAR - REQUIRED BEFORE May 1 June 15 September 15 January 15
on or before April 15th 4 May 1, 2023 1 25% 25% 25% 25%
after April 15th and before June 2nd 3 June 15, 2023 2 . . . . . . . . . . 331/3% 331/3% 331/3%
after June 1st and before Sept. 2nd 2 Sept. 15, 2023 3 . . . . . . . . . . . . . . . . . . . . 50% 50%
after Sept. 1st and before Dec. 31st 1 Jan. 15, 2024 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100%

2023 FORM 760ES - Voucher 1 LOCALITY NO. FOR OFFICE USE
 Check if this is a new address.
Doc ID 762
VIRGINIA ESTIMATED INCOME TAX  Check here if this is your first payment for
PAYMENT VOUCHER FOR INDIVIDUALS this taxable year.
DUE MAY 1, 2023

0000000000 7628888 123056 000 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
Your Social Security Number (SSN) Spouse's SSN (if filing a joint return) where you intend to file.
If you file with the Department, make your check payable to
First Name MI Last Name the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.
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 Amount of payment

City, State and ZIP Code
. 00
Daytime Phone Number

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           2023 ESTIMATED TAX PAYMENT RECORD

Payment    Date Check or Money Check or Money Overpayment    Total Amount 
Made With:      Order Number   Order Payment  Credit Applied Paid
                               Amount

Voucher 1

Voucher 2

Voucher 3

Voucher 4

Total

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2023 FORM 760ES - Voucher 2                         Check if this is a new address.             LOCALITY NO.                   FOR OFFICE USE 
Doc ID 762 
VIRGINIA ESTIMATED INCOME TAX                      Check here if this is your first payment for 
PAYMENT VOUCHER  FOR INDIVIDUALS                    this taxable year. 
DUE JUNE 15, 2023

0000000000 7628888 123064 000
                                                                                               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 
 Your Social Security Number (SSN)             Spouse's SSN (if filing a joint return)         where you intend to file.

First Name                                     MI Last Name                                    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. 
Spouse's First Name (if filing a joint return) MI Spouse's Last Name (if filing a joint return)
                                                                                                 Amount of payment
 Address (Number and Street) of Taxpayer

City, State and ZIP Code                                                                                                        . 00

Daytime Phone Number

2023 FORM 760ES - Voucher 3                         Check if this is a new address.             LOCALITY NO.                   FOR OFFICE USE 
Doc ID 762 
VIRGINIA ESTIMATED INCOME TAX                      Check here if this is your first payment for 
PAYMENT VOUCHER  FOR INDIVIDUALS                    this taxable year. 
DUE SEPTEMBER 15, 2023

0000000000 7628888 123099 000                                                                  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 
 Your Social Security Number (SSN)             Spouse's SSN (if filing a joint return)         where you intend to file.
                                                                                               If you file with the Department, make your check payable to 
First Name                                     MI Last Name                                    the Department of Taxation. If you file locally, make your check 
                                                                                               payable to your local Treasurer. 
Spouse's First Name (if filing a joint return) MI Spouse's Last Name (if filing a joint return)
                                                                                                 Amount of payment
 Address (Number and Street) of Taxpayer

City, State and ZIP Code
                                                                                                                                . 00
Daytime Phone Number

2023 FORM 760ES - Voucher 4                         Check if this is a new address.             LOCALITY NO.                   FOR OFFICE USE 
Doc ID 762 
VIRGINIA ESTIMATED INCOME TAX                      Check here if this is your first payment for 
PAYMENT VOUCHER  FOR INDIVIDUALS                    this taxable year. 
DUE JANUARY 15, 2024

0000000000 7628888 124011 000                                                                  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 
 Your Social Security Number (SSN)             Spouse's SSN (if filing a joint return)         where you intend to file.
                                                                                               If you file with the Department, make your check payable to 
First Name                                     MI Last Name                                    the Department of Taxation. If you file locally, make your check 
                                                                                               payable to your local Treasurer. 
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                                                         Amount of payment

City, State and ZIP Code
                                                                                                                                . 00
Daytime Phone Number

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  2023 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. 
  Commissioner of the Revenue                                                                                 Treasurer
                    * Denotes Department of Taxation                                                         * Denotes Department of Taxation
City/County         Local Phone          Address                       ZIP Code          City/County         Local Phone             Address                     ZIP Code
001 Accomack County ... 757-787-5747 . P.O. Box 186, Accomac  ...... 23301-0186          001 Accomack County ... 757-787-5738 . P.O. Box 296, Accomac  ...... 23301-0296
003 Albemarle County*  .. 434-296-5851 . P.O. Box 1478, Richmond. .... 23218-1478        003 Albemarle County* .. 434-296-5851 . P.O. Box 1478, Richmond. . . . . 23218-1478
510 Alexandria City * .... 703-746-4800 . P.O. Box 1478, Richmond. . . . . 23218-1478    510 Alexandria City*  .... 703-746-4800 . P.O. Box 1478, Richmond. . . . . 23218-1478
005 Alleghany County ... 540-863-6640  P.O. Box 1478, Richmond. . . . . .23218-1478  005 Alleghany County ... 540-863-6630 . P.O. Box 1478, Richmond. . . . . 23218-1478
007 Amelia County  ..... 804-561-2158 . P.O. Box 269, Amelia  .............23002         007 Amelia County  ..... 804-561-2145 . P.O. Box 730, Amelia  .............23002
009 Amherst County .... 434-946-9310 . P.O. Box 719, Amherst ............24521           009 Amherst County .... 434-946-9318 . P.O. Box 449, Amherst ............24521
011 Appomattox Co.  .... 434-352-7450 . P.O. Box 125, Appomattox .........24522          011 Appomattox Co.  .... 434-352-5200 . P.O. Box 689, Appomattox .........24522
013 Arlington County* ... 703-228-4017 . P.O. Box 1478, Richmond. . . . . 23218-1478     013 Arlington County* ... 703-228-3255 . P.O. Box 1478, Richmond. . . . . 23218-1478
015 Augusta County  .... 540-245-5640 . P.O. Box 959, Verona .............24482          015 Augusta County  .... 540-245-5660 . P.O. Box 590, Verona .............24482
017 Bath County ....... 540-839-7231 . P.O. Box 130, Warm Springs .......24484           017 Bath County ....... 540-839-7256 . P.O. Box 306, Warm Springs .......24484
019 Bedford County. . . . .  540-586-7621 . 122 E. Main St., Ste. 103, Bedford ...24523  019 Bedford County. . . . .  540-586-7670 . 122 E. Main St., Ste. 101, Bedford ......24523
021 Bland County ...... 276-688-4291 . P.O. Box 130, Bland ..............24315           021 Bland County ...... 276-688-3741 . P.O. Box 145, Bland ..............24315
023 Botetourt County. . . .  540-928-2050 . 57 S. Center Dr., Daleville  .........24083  023 Botetourt County. . . .  540-928-2030 . P.O. Box 100, Fincastle  ...... 24090-0100
520 Bristol City  ........ 276-645-7316 . 497 Cumberland St., RM 101,  Bristol 24201     520 Bristol City  ........ 276-645-7311 . 497 Cumberland St., RM 102, Bristol .24201
025 Brunswick County ... 434-848-2313 . P.O. Box 669,                                    025 Brunswick County ... 434-848-2512 . 228 N. Main Street, Room 104,
                                         Lawrenceville ...................23868                                                      Lawrenceville  ...................23868
027 Buchanan County ... 276-935-6542 . P.O. Box 1042, Grundy ............24614           027 Buchanan County ... 276-935-6551 . P.O. Box 1056, Grundy ............24614
029 Buckingham Co. .... 434-969-4972 . P.O. Box 138, Buckingham .........23921           029 Buckingham Co. .... 434-969-4744 . P.O. Box 106, Buckingham .........23921
530 Buena Vista City .... 540-261-8610 . 2039 Sycamore Ave., Buena Vista ...24416        530 Buena Vista City .... 540-261-8620 . 2039 Sycamore Ave., Buena Vista   . .24416
031 Campbell County ... 434-332-9518 . P.O. Box 66, Rustburg  ............24588          031 Campbell County ... 434-332-9590 . P.O. Box 37, Rustburg  ............24588
033 Caroline County .... 804-633-8042 . P.O. Box 819, Bowling Green .......22427         033 Caroline County .... 804-633-5291 . P.O. Box 431, Bowling Green .......22427
035 Carroll County* ..... 276-730-3080 . P.O. Box 1478, Richmond. . . . . 23218-1478     035 Carroll County* ..... 276-730-3060 . P.O. Box 1478, Richmond. . . . . 23218-1478
036 Charles City Co*. ... 804-652-2161 . P.O. Box 1478, Richmond. . . . . 23218-1478     036 Charles City Co*. ... 804-652-4738 . P.O. Box 1478, Richmond. . . . . 23218-1478
037 Charlotte County. . . .  434-542-5546 . P.O. Box 308, Charlotte C.H. .......23923    037 Charlotte County. . . .  434-542-5125 . P.O. Box 267, Charlotte C.H. .......23923
540 Charlottesville City .. 434-970-3160 . P.O. Box 2964, Charlottesville ........ 22902 540 Charlottesville City .. 434-970-3146 . P.O. 2854, Charlottesville ..... 22902-2854
550 Chesapeake City  ... 757-382-6736 . P.O. Box 15285, Chesapeake  ......23328          550 Chesapeake City  ... 757-382-6281 . P.O. Box 16495, Chesapeake  ......23328
041 Chesterfield Co. .... 804-748-1281 . P.O. Box 124, Chesterfield .........23832       041 Chesterfield Co. .... 804-748-1201 .    P.O. Box 70, Chesterfield ..........23832
043 Clarke County ...... 540-955-5108 . P.O. Box 1478, Richmond. . . . . 23218-1478      043 Clarke County ...... 540-955-5160 . P.O. Box 1478, Richmond. . . . . 23218-1478
570 Colonial Hgts. City .. 804-520-9280 . P.O. Box 3401, Colonial Heights  ...  23834    570 Colonial Hts. City ... 804-520-9321 . P.O. Box 3401,Colonial Heights   ....23834
580 Covington City  ..... 540-965-6350 . P.O. Drawer 58, Covington .........24426        580 Covington City  ..... 540-965-6342 . P.O. Box 878, Covington  ..........24426
045 Craig County. . . . . . .  540-864-6241 . P.O. Box 186, New Castle  .........24127   045 Craig County. . . . . . .  540-864-5641 . P.O. Box 57, New Castle  ..........24127
047 Culpeper County. . . .  540-727-3443 . P.O. Box 1807, Culpeper  ..........22701      047 Culpeper County. . . .  540-727-3442 . P.O. Box 1447, Culpeper  ..........22701
049 Cumberland Co. .... 804-492-4280 . P.O. Box 77, Cumberland ..........23040           049 Cumberland Co. .... 804-492-4297 . P.O. Box 28, Cumberland ..........23040
590 Danville City ....... 434-799-5145 . P.O. Box 480, Danville ............24543        590 Danville City ....... 434-799-5140 . P.O. Box 1565, Danville ...........24543
051 Dickenson County  .. 276-926-1646 . P.O. Box 1067, Clintwood ..........24228         051 Dickenson County  .. 276-926-1610 . P.O. Box 708, Clintwood ...........24228
053 Dinwiddie County ... 804-469-4500 . P.O. Box 104, Dinwiddie ...........23841         053 Dinwiddie County . . .  804-469-4500 . P.O. Box 178, Dinwiddie ...........23841
595 Emporia City ....... 434-634-5405 . P.O. Box 956, Emporia ............23847          595 Emporia City ....... 434-634-2349 . P.O. Box 511, Emporia ............23847
057 Essex County ...... 804-443-4737 . P.O. Box 879, Tappahannock .......22560           057 Essex County ...... 804-443-4371 . P.O. Box 489, Tappahannock .......22560
600 Fairfax City ........ 703-385-7885 . Room 224, City Hall,10455 Armstrong St.,        600 Fairfax City ........ 703-385-7900 . Room 234, City Hall,10455 Armstrong St.,
                                         Fairfax .........................22030                                                      Fairfax .........................22030
059 Fairfax County * .... 703-222-8234 . P.O. Box 1478, Richmond. . . . . 23218-1478     059 Fairfax County* ..... 703-222-8234 . P.O. Box 1478, Richmond. . . . . 23218-1478
610 Falls Church City  ... 703-248-5065 . 300 Park Ave., #202W,                          610 Falls Church City  ... 703-248-5046 . 300 Park Ave., #201W, 
                                         Falls Church ............... 22046-3301                                                     Falls Church   .............. 22046-3301
061 Fauquier County .... 540-422-8163 . P.O. Box 149, Warrenton ..... 20188-0149         061 Fauquier County .... 540-422-8180 . P.O. Box 677, Warrenton ..........20188
063 Floyd County  ...... 540-745-9345 . 100 E. Main St., Box 5, Floyd .......24091       063 Floyd County  ...... 540-745-9357 . 100 E. Main St., Rm 202, Floyd .....24091
065 Fluvanna County* ... 434-591-1940 . P.O. Box 1478, Richmond. . . . . 23218-1478      065 Fluvanna County* ... 434-591-1945 . P.O. Box 1478, Richmond. . . . . 23218-1478
620 Franklin City ....... 757-562-8852 . 207 West Second Ave., Franklin .....23851       620 Franklin City ....... 757-562-8543 . 207 West Second Ave., Franklin. ....23851
067 Franklin County  .... 540-483-3083 . 1255 Franklin St., Suite 102,                   067 Franklin County  .... 540-483-3078 . 1255 Franklin St. Suite 101,
                                         Rocky Mount ....................24151                                                       Rocky Mount ....................24151
069 Frederick County* ... 540-665-5681 . P.O. Box 1478, Richmond. . . . . 23218-1478     069 Frederick County* ... 540-665-5607 . P.O. Box 1478, Richmond. . . . . 23218-1478
630 Fredericksburg City  . 540-372-1004 . P.O. Box 644, Fredericksburg .......22404      630 Fredericksburg City  . 540-372-1001 . P.O. Box 267, Fredericksburg .......22404
640 Galax City* ........ 276-236-2528 . P.O. Box 1478, Richmond. . . . . 23218-1478      640 Galax City* ........ 276-236-2131 . P.O. Box 1478, Richmond. . . . . 23218-1478
071 Giles County ....... 540-921-3321 . 130 N. Main St., Pearisburg ........24134        071 Giles County ....... 540-921-1240 . 130 N. Main St., Pearisburg ........24134
073 Gloucester County .. 804-693-3451 . 6489 Main St., Ste. 137, Gloucester ..23061      073 Gloucester County .. 804-693-2141 . 6489 Main St., Gloucester .... 23061-6102
075 Goochland County .. 804-556-5807 . P.O. Box 60, Goochland ...........23063           075 Goochland County .. 804-556-5806 . P.O. Box 188, Goochland ..........23063
077 Grayson County .... 276-773-2381 . P.O. Box 126, Independence .......24348           077 Grayson County .... 276-773-2371 . P.O. Box 127, Independence .......24348
079 Greene County* .... 434-985-5211 . P.O. Box 1478, Richmond. . . . . 23218-1478       079 Greene County* .... 434-985-1456 . P.O. Box 1478, Richmond. . . . . 23218-1478
081 Greensville County .. 434-348-4227 . 1781 Greensville Co. Cir., Room 132,            081 Greensville County .. 434-348-4229 . P.O. Box1055, 
                                         Emporia  .......................23847                                                       Emporia  .......................23847
083 Halifax County  ..... 434-476-3314 . P.O. Box 1847, Halifax ............24558        083 Halifax County  ..... 434-476-3318 . P.O. Box 825, Halifax .............24558
650 Hampton City ...... 757-727-6690 . P.O. Box 636, Hampton  ...... 23669-0636          650 Hampton City ...... 757-727-6374 . P.O. Box 638, Hampton  ...... 23669-0638
085 Hanover County .... 804-365-6129 . P.O. Box 129, Hanover ............23069           085 Hanover County .... 804-365-6050 . P.O. Box 200, Hanover ............23069
660 Harrisonburg City ... 540-432-7704 . 409 S Main St., Harrisonburg .. 22801-3610      660 Harrisonburg City ... 540-432-7705 . P.O. Box 1007, Harrisonburg .. 22803-1007
087 Henrico County* .... 804-501-4263 . P.O. Box 1478, Richmond. . . . . 23218-1478      087 Henrico County* .... 804-501-4729 . P.O. Box 1478, Richmond. . . . . 23218-1478
089 Henry County ...... 276-634-4690 . P.O. Box 1077, Collinsville .... 24078-1077       089 Henry County ...... 276-634-4675 . P.O. Box 218, Collinsville ..... 24078-0218
091 Highland County .... 540-468-2142 . P.O. Box 148, Monterey ...........24465          091 Highland County .... 540-468-2265 . P.O. Box 512, Monterey ...........24465
670 Hopewell City ...... 804-541-2237 . P.O. Box 1604, Hopewell ..........23860          670 Hopewell City ...... 804-541-2240 . P.O. Box 199, Hopewell ...........23860
093 Isle of Wight Co. .... 757-365-6301 . P.O. Box 107, Isle of Wight .... 23397-0107    093 Isle of Wight Co. .... 757-365-6228 . P.O. Box 79, Isle of Wight ..... 23397-0079
095 James City County .. 757-253-6695 . P.O. Box 283, Williamsburg  ........23187        095 James City County .. 757-253-6705 . P.O. Box 8701, Williamsburg  .......23187
097 King & Queen Co.. . .  804-785-5976 . P.O. Box 178,                                  097 King & Queen Co.. . .  804-785-5978 . P.O. Box 98, 
                                         King & Queen Court House ........23085                                                      King and Queen Courthouse .......23085
099 King George Co. .... 540-775-4664 . 10459 Courthouse Dr., Suite 101,                 099 King George Co. .... 540-775-2571 . 10459 Courthouse Dr., Suite 100,
                                         King George ............... 22485-3865                                                      King George ....................22485

- 8 -

  2023 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.
  Commissioner of the Revenue                                                                                     Treasurer
                     * Denotes Department of Taxation                                                            * Denotes Department of Taxation
City/County           Local Phone        Address                            ZIP Code          City/County        Local Phone           Address                       ZIP Code
101 King William Co. .... 804-769-4941 . P.O. Box 1478, Richmond. . . . . 23218-1478          101 King William Co. .... 804-769-4930 . P.O. Box 1478, Richmond. . . . . 23218-1478
103 Lancaster County ... 804-462-7920 . 8311 Mary Ball Rd., Ste. 203,                         103 Lancaster County ... 804-462-5630 . 8311 Mary Ball Rd., Suite 204,
                                         Lancaster ......................22503                                                         Lancaster ......................22503
105 Lee County ........ 276-346-7722 . P.O. Box 96, Jonesville ............24263              105 Lee County ........ 276-346-7716 . P.O. Box 70, Jonesville ............24263
678 Lexington City   540-462-3701  300 E Washington St., Ste 103                              678 Lexington City ...... 540-462-3707 . P.O. Box 920, 
                                  Lexington  ......................24450                                                               Lexington ......................24450
107 Loudoun County*  703-777-0260 . P.O. Box 1478, Richmond. . . . . 23218-1478               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       109 Louisa County. . . . . .  540-967-3435 . 1 Woolfolk Ave., Ste. 202, Louisa ....23093
111 Lunenburg County  .. 434-696-2516 . 11512 Courthouse Rd., Ste. 101                        111 Lunenburg County  .. 434-696-3354 . 11512 Courthouse Rd.,Suite 100,
                                         Lunenburg  .....................23952                                                         Lunenburg  .....................23952
680 Lynchburg City ..... 434-455-3870 . P.O. Box 858, Lynchburg ..... 24505-0858              680 Lynchburg City ..... 434-455-4242 . 900 Church St., Lynchburg  ........24504
113 Madison County .... 540-948-4421 . P.O. Box 56, Madison .............22727                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       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           685 Manassas Park City*  703-335-8835 . P.O. Box 1478, Richmond. . . . . 23218-1478
690 Martinsville City* .... 276-403-5131 . P.O. Box 1478, Richmond. . . . . 23218-1478        690 Martinsville City* .... 276-403-5240 . P.O. Box 1478, Richmond. . . . 23218-14783
115 Mathews County* ... 804-725-7168 . 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 360, Boydton ............23917               117 Mecklenburg Co. .... 434-738-6191 . P.O. Box 250, Boydton ............23917
119 Middlesex County ... 804-758-5331 . P.O. Box 1478, Richmond. . . . . 23218-1478           119 Middlesex County ... 804-758-5302 . P.O. Box 1478, Richmond. . . . . 23218-1478
121 Montgomery Co. .... 540-382-5710 . 755 Roanoke St., Ste. 1-A,                             121 Montgomery Co. .... 540-382-5723 . 755 Roanoke St., Suite 1B,
                                         Christiansburg  ............. 24073-3170                                                      Christiansburg  ............. 24073-3169
125 Nelson County ..... 434-263-7070 . P.O. Box 246, Lovingston ..........22949               125 Nelson County ..... 434-263-7060 . P.O. Box 100, Lovingston ..........22949
127 New Kent County ... 804-966-9610 . P.O. Box 1478, Richmond. . . . . 23218-1478            127 New Kent County ... 804-966-9615 . P.O. Box 1478, Richmond. . . . . 23218-1478
700 Newport News City .. 757-926-8653 . 2400 Washington Ave., Newport News 23607              700 Newport News City .. 757-926-8740 . P.O. Box 975, Newport News .......23607
710 Norfolk City ........ 757-664-7885 . P.O. Box 2260, Norfolk ....... 23501-2260            710 Norfolk City ........ 757-664-7800 . P.O. Box 3215, Norfolk ....... 23514-3215
131 Northampton Co.  ... 757-678-0446 . P.O. Box 65, Eastville .............23347             131 Northampton Co.  ... 757-678-0450 . P.O. Box 598, Eastville ............23347
133 Northumberland Co. . 804-580-4600 . P.O. Box 309, Heathsville ..........22473             133 Northumberland Co. . 804-580-5201 . P.O. Box 297, Heathsville ..........22473
720 Norton City ........ 276-679-0031 . P.O. Box 347, Norton .............24273               720 Norton City . . . . . . . .  276-679-7246 . P.O. Box 618, Norton .............24273
135 Nottoway County  ... 434-645-9317 . P.O. Box 5, Nottoway .............23955               135 Nottoway County  ... 434-645-9318 . P.O. Box 85, Nottoway ............23955
137 Orange County ..... 540-672-4441 . P.O. Box 389, Orange .............22960                137 Orange County ..... 540-672-2656 . P.O. Box 469, Orange .............22960
139 Page County ....... 540-743-3840 . 103 S. Court St., Suite C, Luray .....22835            139 Page County ....... 540-743-3975 . 103 S. Court St., Ste. A, Luray ......22835
141 Patrick County* ..... 276-694-7131 . P.O. Box 1478, Richmond. . . . . 23218-1478          141 Patrick County* ..... 276-694-7257 . P.O. Box 1478, Richmond. . . . . 23218-1478
730 Petersburg City ..... 804-733-2315 . P.O. Box 1478, Richmond. . . . . 23218-1478          730 Petersburg City ..... 804-733-2322 . P.O. Box 1478, Richmond. . . . . 23218-1478
143 Pittsylvania Co. ..... 434-432-7940 . P.O. Box 272, Chatham  ...... 24531-0272            143 Pittsylvania Co. ..... 434-432-7960 . P.O. Box 230, Chatham  ...... 24531-0230
735 Poquoson City  ..... 757-868-3020 . 500 City Hall Ave., Poquoson .......23662             735 Poquoson City  ..... 757-868-3015 . P.O. Box 2319, Poquoson  .... 23662-0319
740 Portsmouth City .... 757-393-8773 . 801 Crawford St., Portsmouth  ......23704             740 Portsmouth City .... 757-393-8651 . 801 Crawford St., Portsmouth  ......23704
145 Powhatan County ..... 804-598-5616 ...3834 Old Buckingham Rd., Suite C,                   145 Powhatan County ... 804-598-5625 . 3834 Old Buckingham Rd., Ste. D, 
                                         Powhatan  .........................23139                                                      Powhatan  ......................23139
147 Prince Edward Co. .. 434-392-3231 . P.O. Box 446, Farmville  ...........23901             147 Prince Edward Co. .. 434-392-3454 . P.O. Box 522, Farmville  ...........23901
149 Prince George Co. .. 804-722-8740 . P.O. Box 155, Prince George   ......23875             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         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          155 Pulaski County ..... 540-980-7785 . 52 W. Main St., Ste.100, Pulaski  ....24301
750 Radford City*  ...... 540-731-3613 . P.O. Box 1478, Richmond. . . . . 23218-1478          750 Radford City*  ...... 540-731-3661 . P.O. Box 1478, Richmond. . . . . 23218-1478
157 Rappahannock Co. .. 540-675-5370 . P.O. Box 115, Washington  .........22747               157 Rappahannock Co.  . 540-675-5360 . P.O. Box 37, Washington ..........22747
760 Richmond City * .... 804-646-5195 . P.O. Box 1478, Richmond. . . . . 23218-1478           760 Richmond City* ..... 804-646-6474 . P.O. Box 1478, Richmond. . . . . 23218-1478 
159 Richmond County ... 804-333-3722 . P.O. Box 366, Warsaw ............22572                 159 Richmond County ... 804-333-3555 . P.O. Box 400, Warsaw ............22572
770 Roanoke City ...... 540-853-6543 . P.O. Box 718, Roanoke  ...........24004                770 Roanoke City ...... 540-853-2561 . P.O. Box 1451, Roanoke  ..........24007
161 Roanoke County .... 540-772-2049 . P.O. Box 21709, Roanoke  .........24018                161 Roanoke County .... 540-772-2056 . P.O. Box 21009, Roanoke  .........24018
163 Rockbridge Co. ..... 540-463-3431 . P.O. Box 1160, Lexington ..........24450              163 Rockbridge Co. ..... 540-463-2613 . P.O. Box 784, Lexington ...........24450
165 Rockingham Co. .... 540-564-3071 . 20 E. Gay St., Harrisonburg ........22802              165 Rockingham Co. .... 540-564-3053 . P.O. Box 471, Harrisonburg ... 22803-0471
167 Russell County ..... 276-889-8018 . 137 Highland Dr., Ste C, Lebanon ...24266             167 Russell County ..... 276-889-8028 . 137 Highland Dr., Ste B, Lebanon ...24266
775 Salem City  ........ 540-375-3019 . P.O. Box 869, Salem. . . . . . . . . 24153-0869       775 Salem City  ........ 540-375-3024 . P.O. Box 869, Salem. . . . . . . . . 24153-0869
169 Scott County ....... 276-386-7692 . 190 Beech Street, Suite 206,                          169 Scott County ....... 276-386-7742 . 190 Beech St., Suite 205,
                                         Gate City .......................24251                                                        Gate City .......................24251
171 Shenandoah Co.* ... 540-459-6170 . P.O. Box 1478, Richmond. . . . . 23218-1478            171 Shenandoah Co.* ... 540-459-6180 . P.O. Box 1478, Richmond. . . . . 23218-1478
173 Smyth County ...... 276-782-4040 . P.O. Box 985, Marion .............24354                173 Smyth County ...... 276-782-4059 . P.O. Box 549, Marion .............24354
175 Southampton Co. ... 757-653-3030 . P.O. Box 760, Courtland ...........23837               175 Southampton Co. ... 757-653-3025 . P.O. Box 250, Courtland ...........23837
177 Spotsylvania Co.. . . .  540-507-7054 . P.O. Box 175, Spotsylvania  ........22553         177 Spotsylvania Co.. . . .  540-507-7058 . P.O. Box 100, Spotsylvania  ........22553
179 Stafford County ..... 540-658-4132 . P.O. Box 98, Stafford  ........ 22555-0098           179 Stafford County ..... 540-658-8700 . P.O. Box 68, Stafford  .............22555
790 Staunton City ...... 540-332-3829 . P.O. Box 4, Staunton  ........ 24402-0004             790 Staunton City ...... 540-332-3833 . P.O. Box 474, Staunton  ...........24402
800 Suffolk City ........ 757-514-4260 . P.O. Box 1459, Suffolk ....... 23439-1459            800 Suffolk City ........ 757-514-4275 . P.O. Box 1583, Suffolk ............23439
181 Surry County. . . . . . .  757-294-5225 . P.O. Box 35, Surry  ...............23883        181 Surry County. . . . . . .  757-294-5206 . P.O. Box 286, Surry  ..............23883
183 Sussex County ..... 434-246-1030 . P.O. Box 1398, Sussex ............23884                183 Sussex County ..... 434-246-1087 . P.O. Box 1399, Sussex ............23884
185 Tazewell County .... 276-385-1235 . 135 Court St., Ste. 301, Tazewell ....24651           185 Tazewell County .... 276-385-1300 . P.O. Box 969, Tazewell ....... 24651-0969
810 Virginia Beach City .. 757-385-4483 . 2401 Courthouse Dr., Bldg.1,                        810 Virginia Beach City .. 757-385-4445 . 2401 Courthouse Dr., Bldg 1.,
                                         Virginia Beach. . . . . . . . . . . . . . 23456-9002                                          Virginia Beach. . . . . . . . . . . . . . 23456-9018
187 Warren County ..... 540-635-2651 . P.O. Box 1775, Front Royal  ... 22630-0038             187 Warren County ..... 540-635-2215 . P.O. Box 1540, Front Royal  ... 22630-1540
191 Washington Co. .... 276-676-6270 . One Government Center Place, Ste. C,                   191 Washington Co. .... 276-676-6272 . One Government Center Place, Ste. B,
                                         Abingdon  ................. 24210-8484                                                         Abingdon ................. 24210-8484
820 Waynesboro City  ... 540-942-6612 . 503 W. Main St., Rm. 107,                             820 Waynesboro City  ... 540-942-6606 . 503 W. Main St., Room 105,
                                         Waynesboro ....................22980                                                          Waynesboro ....................22980
193 Westmoreland Co. .. 804-493-0113 . P.O. Box 68, Montross ............22520                193 Westmoreland Co. .. 804-493-0124 . P.O. Box 730, Montross ...........22520
830 Williamsburg City ... 757-220-6150 . P.O. Box 245, Williamsburg  ........23187            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          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                195 Wise County ....... 276-328-4077 . P.O. Box 1308, Wise ..............24293
197 Wythe County ...... 276-223-6015 . 225 S. 4th St., Ste. 101, Wytheville ..24382           197 Wythe County ...... 276-223-6070 . 225 S. 4th St., Rm. 104, Wytheville ..24382
199 York County  ....... 757-890-3381 . P.O. Box 90, Yorktown  ....... 23690-0090             199 York County  ....... 757-890-3420    P.O. Box 251, Yorktown  ...... 23690-0251

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