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2023 VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
FOR ESTATES, TRUSTS, AND PASS THROUGH ENTITIES FILING
FORM 770ES ON BEHALF OF UNIFIED NONRESIDENTS
Form 770ES Vouchers and Instructions
Effective for payments made on and after July 1, 2022, Pass-Through Entities must submit all unified nonresident 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.
Form 770ES is used to make estimated income tax payments. Filing is required only for estates, trusts and pass-through
entities filing a unified return for nonresident owners (unified nonresidents) 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, explained in Section VII. Information on when to file is in Section II.
Visit www.tax.virginia.gov.
I. FILING REQUIREMENTS - ESTATES OR TRUSTS AND January 15, 2024. If you file your 2023 income tax return on
PASS THROUGH ENTITIES FILING ON BEHALF OF or before March 1, 2024, and pay the entire tax at that time,
UNIFIED NONRESIDENTS you are not required to file Form 770ES for 2024.
If your Virginia income tax liability, after subtracting any FISCAL YEAR TAXPAYERS
allowable credits, is expected to be more than $150 and, in If you report income on a fiscal year basis, substitute the 15th
the case of an estate, if the 2023 taxable year ends two or day of the 4th month for May 1, the 15th day of the 6th month
more years after the decedent’s death, then you must make for June 15, the 15th day of the 9th month for September 15
estimated income tax payments using Form 770ES. and the 15th day of the 1st month of the succeeding taxable
An estate, trust or pass-through entity filing on behalf year for January 15. For example, if a taxpayer has a taxable
of unified nonresidents must use its Federal Employer year that ends on June 30, the first Form 770ES return would
Identification Number (FEIN) in place of the taxpayer’s Social be due on October 15. The remaining estimated payments
Security Number. Do not use the decedent’s Social Security would be due on December 15, March 15 and July 15 of the
Number. If the FEIN has not been received, enter “Applied succeeding taxable year. Indicate the beginning month of your
for.” If you do not have a FEIN, you should contact the fiscal year in the space provided on the Form 770ES Voucher.
Internal Revenue Service at 1-800-TAX-FORM (1-800-829-
3676) to obtain federal Form SS-4 (Application for Employer III. HOW TO ESTIMATE
Identification Number). You must pay at least 90% of your tax liability during the
Estates, trusts and pass-through entities filing on behalf of year by having income tax withheld and/or making timely
unified nonresidents are not required to file Form 770ES if: payments of estimated tax. Worksheets are available on
the Department's website to help you determine if you are
(a) in the case of an estate only, the 2023 taxable year required to file Form 770ES. Use the Tax Rate Schedule
ends less than two years after the death of the below for additional information and guidance, refer to the
decedent; or instructions for the return that you will file.
(b) Virginia income tax can reasonably be expected to If you are required to file Form 770ES, complete the form
be $150 or less for the 2023 taxable year. using the payment amount from the Estimated Income Tax
Worksheet. When filing each voucher, include your check or
II. WHEN TO FILE
money order for the amount computed for the quarter.
File Form 770ES Payment Voucher 1 by May 1, 2023.
Estimated income tax payments must be made in full on or If your expected Virginia tax liability changes during the year,
before May 1, 2023, or in equal installments on or before May recompute your estimated tax to determine how much your
1, 2023, June 15, 2023, September 15, 2023 and January remaining payments should increase or decrease. When
15, 2024. making your next Form 770ES payment, enter the new
amount of estimated income tax due for the quarter.
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, TAX RATE SCHEDULE
you may file and make payment without penalty or interest IF YOUR VIRGINIA TAXABLE INCOME IS:
on the next succeeding business day. Not over $3,000, your tax is 2% of your Virginia taxable income.
Complete the worksheet and make payments in accordance but not your tax of excess
over...
with the instructions on the vouchers. If you overpaid your over... is... over...
2022 income tax and chose to apply the overpayment to $ 3,000 $ 5,000 $ 60 + 3% $ 3,000
your 2023 estimated income tax, that overpayment may be
partially or fully applied to any installment. $ 5,000 $ 17,000 $ 120 + 5% $ 5,000
$ 17,000 $ 720 + 5.75% $ 17,000
FARMERS, FISHERMEN and MERCHANT SEAMEN
If the qualifications of a farmer, fisherman or merchant
seaman are met, you only need to file Payment Voucher 4 by
6201124 Rev. 09/22

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TAX CREDITS and ADJUSTMENTS SCHEDULE for information on which voucher to file. File
You may claim an expected tax credit or adjustment on the the remaining vouchers directly with the Department of
worksheet if: Taxation or with the Treasurer in that city or county using the
addresses at the end of this document.
(a) you will pay income tax to another state as a
nonresident, except for the states of Arizona, VI. WHERE TO GET HELP AND FORMS
California, Oregon or the District of Columbia; If you need assistance completing your return, call or visit
(b) you are a resident of one or more of the states listed the Commissioner of the Revenue, Director of Finance or
above and you will pay income tax to Virginia as a Director of Tax Administration for your city or county or the
nonresident; or Department of Taxation. Requests for information may also
(c) you expect to qualify for one of the other available be addressed to the Virginia Department of Taxation,
fiduciary income tax credits. P. O. Box 1115, Richmond, VA 23218-1115, or call 804-367-
8031. Do not mail your income tax return to this address or
For more information on determining if you qualify for any to the address below.
credits, see the instructions for Form 770.
Requests for forms from the Department of Taxation can be
IV. CHANGES IN INCOME OR EXEMPTIONS addressed to: Virginia Department of Taxation, P. O. Box
1317, Richmond, VA 23218-1317, or call 804-367-8031.
Even if you do not expect your income for 2022 to be large
enough to require making estimated income tax payments as Visit the Department's website, www.tax.virginia.gov, where
of May 1, 2023, a change in income may require you to file you can obtain filing information, get answers to common
later in the year. If you later determine that you need to file, questions, download forms and more.
see the PAYMENT SCHEDULE.
VII. UNDERPAYMENT OF ESTIMATED INCOME TAX
If you file your 2023 income tax return and pay the balance 2
of tax due in full by March 1, 2024, you are not required to An addition to tax is imposed by law if at least 90% (66 / %3
make the estimated tax payment that would normally be due if you are a farmer, fisherman or merchant seaman) of your
on January 15, 2024. If you file your return after March 1 total tax liability is not paid throughout the year by timely
without making the January payment, or if you have not paid withholding and/or installments of estimated tax except in
the proper amount of estimated tax on any earlier due date, certain situations. The addition to tax does not apply if each
you may be liable for an additional charge for underpayment required installment is paid on time and meets one of the
of estimated tax, computed on Form 760C. See Section VII following exceptions:
2
and the Form 760C instructions for more information. (a) is at least 90% (66 /3% if you are a farmer, fisherman
or merchant seaman) of the amount due on the basis
V. WHERE TO FILE of annualized income;
2
Electronic Filing: The Department provides two secure (b) is at least 90% (66 /3% if you are a farmer, fisherman
online options for submitting estimated payments: eForms or merchant seaman) of the amount due on the basis
and Web Upload. Payments are made by Debit EFT and of the actual taxable income;
you may schedule your payment for a future date. Estimated
payments may also be made using an ACH Credit transaction (c) is based on a tax computed by using your income for
through your bank. Some banks may charge a fee for this the preceding taxable year and the current year’s tax
service. An Electronic Payment Guide is available on the rates and exemptions;
Department’s website with information on how to submit ACH (d) is equal to or exceeds the prior year’s tax liability for
Credit payments to the Department. each installment period and the prior year return was
If you have been granted a waiver, send your voucher for a full year and reflected an income tax liability; or
Mail:
and payment directly to the Department of Taxation, P.O. (e) the sum of all installment underpayments for the
Box 1478, Richmond, VA 23218 or the address shown taxable year is $150 or less.
for the Commissioner of the Revenue, Director of Finance If you do not meet an exception, your underpayment
or Director of Tax Administration for the Virginia city or computation will be based on 90% of the current year’s
county in which the fiduciary qualified. If there has been income tax liability or 100% of your liability for the preceding
no qualification in Virginia, file the first voucher in the city or year, whichever is less. The addition to tax is computed on
county in which the fiduciary resides, does business or has Form 760C (Form 760F for farmers, fishermen or merchant
an office or wherein any of the beneficiaries may reside. If seamen).
filing is not required until after May 1, see the PAYMENT

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                                                   2023 ESTIMATED INCOME TAX WORKSHEET
                          For Estates, Trusts and Pass-Through Entities filing on behalf of Unified Nonresidents
1 Expected federal taxable income of the estate, trust or VA income from unified nonresident                                                                          1
  returns   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .
2 Fiduciary’s share of Virginia modifications or net modifications from unified nonresident returns                                                                   2
3 Estimated Virginia taxable income (Line 1 less Line 2)  . . . . . . . . . . . . . . . . . . . . . . . . . .  .                                                      3
4 Virginia income tax for the amount on Line 3 (See Section III)  . . . . . . . . . . . . . . . . . . . . .  .                                                        4
5 Tax credits (See Section III)                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                             5
6 ESTIMATE OF THE FIDUCIARY, UNIFIED NONRESIDENT RETURN OR  
  ESTATE INCOME TAX (Line 4 less Line 5)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                                                       6
7 Enter the number of payments required (See the Payment Schedule below)   . . . . . . . . . . .  .                                                                   7
8 PAYMENT AMOUNT. Divide the amount on Line 6 by the number of payments on Line 7. 
  (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 770ES. Enclose your 
  check or money order for this amount  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                                                  8

                                                                  PAYMENT SCHEDULE
The estimated income tax return and payment of a fiduciary, estate, trust or pass-through entity 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. (Fiscal year filers substitute 
the corresponding fiscal year months for the months specified in this table.)
  If the Requirements Are First                    Number of      File Form          Use     The Following Percentages of the Estimated Tax Are 
      Met in the Taxable Year -                    Payments       770ES on           Voucher        to Be Paid on or Before-
                                                   Required       or Before          Number  May 1  June 15                                                            September 15 January 15
on or before April 15                              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 770ES - Voucher 1
Doc ID 772                                            Check if this is a new address.              LOCALITY NO.                                                           FOR OFFICE USE 
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHER  
FOR ESTATES, TRUSTS AND PASS THROUGH ENTITIES         Check here if this is your first payment for 
FILING UNIFIED NONRESIDENT RETURNS
CALENDAR YEAR FILERS: DUE MAY 1, 2023 OR                          this taxable year. 
FISCAL YEAR FILERS: BEGINNING MONTH: ___________________
                                                                                             Mail your voucher and payment to the Virginia Department of 
0000000000 7728888 000000 000                                                                Taxation, P. O. Box 1478, Richmond, VA 23218-1478 or see pages 
                                                                                             7-8 and use the mailing address shown for your city or county.
 FEIN for Estate, Trust or Pass-Through Entity                                               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. 
 Name of Estate, Trust or Pass-Through Entity

 Name and Title of Fiduciary or Pass-Through Entity

  Address (Number and Street) of Fiduciary or Pass-Through Entity                                   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 770ES - Voucher 2 LOCALITY NO. FOR OFFICE USE
Doc ID 772  Check if this is a new address.
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHER
FOR ESTATES, TRUSTS AND PASS THROUGH ENTITIES  Check here if this is your first payment for
FILING UNIFIED NONRESIDENT RETURNS
CALENDAR YEAR FILERS: DUE JUNE 15, 2023 OR this taxable year.
FISCAL YEAR FILERS: BEGINNING MONTH: ___________________
Mail your voucher and payment to the Virginia Department of
0000000000 7728888 000000 000 Taxation, P. O. Box 1478, Richmond, VA 23218-1478 or see pages
7-8 and use the mailing address shown for your city or county.
FEIN for Estate, Trust or Pass-Through Entity If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
Name of Estate, Trust or Pass-Through Entity payable to your local Treasurer.

Name and Title of Fiduciary or Pass-Through Entity

Address (Number and Street) of Fiduciary or Pass-Through Entity Amount of payment

City, State and ZIP Code
. 00
Daytime Phone Number

2023 FORM 770ES - Voucher 3 LOCALITY NO. FOR OFFICE USE
Doc ID 772  Check if this is a new address.
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHER
FOR ESTATES, TRUSTS AND PASS THROUGH ENTITIES  Check here if this is your first payment for
FILING UNIFIED NONRESIDENT RETURNS
CALENDAR YEAR FILERS: DUE SEPTEMBER 15, 2023 OR this taxable year.
FISCAL YEAR FILERS: BEGINNING MONTH: ___________________
Mail your voucher and payment to the Virginia Department of
0000000000 7728888 000000 000 Taxation, P. O. Box 1478, Richmond, VA 23218-1478 or see pages
7-8 and use the mailing address shown for your city or county.
FEIN for Estate, Trust or Pass-Through Entity If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
Name of Estate, Trust or Pass-Through Entity payable to your local Treasurer.

Name and Title of Fiduciary or Pass-Through Entity

Address (Number and Street) of Fiduciary or Pass-Through Entity Amount of payment

City, State and ZIP Code
. 00
Daytime Phone Number

2023 FORM 770ES - Voucher 4 LOCALITY NO. FOR OFFICE USE
Doc ID 772  Check if this is a new address.
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHER
FOR ESTATES, TRUSTS AND PASS THROUGH ENTITIES  Check here if this is your first payment for
FILING UNIFIED NONRESIDENT RETURNS
CALENDAR YEAR FILERS: DUE JANUARY 15, 2024 OR this taxable year.
FISCAL YEAR FILERS: BEGINNING MONTH: ___________________
Mail your voucher and payment to the Virginia Department of
0000000000 7728888 000000 000 Taxation, P. O. Box 1478, Richmond, VA 23218-1478 or see pages
7-8 and use the mailing address shown for your city or county.
FEIN for Estate, Trust or Pass-Through Entity 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.
Name of Estate, Trust or Pass-Through Entity

Name and Title of Fiduciary or Pass-Through Entity

Address (Number and Street) of Fiduciary or Pass-Through Entity Amount of payment

City, State and ZIP Code
. 00
Daytime Phone Number

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No text to extract.

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  2023 FORM 770ES 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 770ES 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 770ES 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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