Form 760-PFF                     2022 Tax Due Return Payment Coupon for 
                                      Farmers, Fishermen and Merchant Seamen

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 760-PFF is only to be used by Farmers, Fishermen and Merchant seamen. If you file using Virginia Form 760, 760PY or 
763, and are not a Farmer, Fisherman or Merchant Seaman, use voucher 760PMT to make your income tax payments.

                     TO BE SURE THAT YOUR PAYMENT IS APPLIED CORRECTLY, 
                                       FOLLOW THESE INSTRUCTIONS:
If you filed a 2022 Form 760, Form 760PY or Form 763 and owe tax, but did not send in your payment with the return, use this 
form to send in your payment for all previously filed returns.
     •  If the return was filed electronically through e-File or mailed directly to the Department, make your check payable to 
        the Department of Taxation and mail the payment with the voucher below to:
                                            Virginia Department of Taxation 
                                                        P.O. Box 1478 
                                                     Richmond, VA 23218-1478
     •  If the return was filed with the Commissioner of the Revenue for your locality, make your check payable to your local 
        Treasurer and mail the payment to your locality so that the payment will be credited to your account at the local office. 
Please do not send a paper copy of your return with your payment. If a paper copy of the return is sent, the payment will not 
be properly posted to the account.

                                 COMPLETE THE PAYMENT COUPON BY  
                     INCLUDING THE FOLLOWING INFORMATION:
Social Security Number and Spouse’s Social Security Number (if filing a joint return). This must match the information on your 
return.
Your name and spouse’s name (if filing a joint return), address, and phone number.
The amount of the enclosed payment. 
Make sure that your Social Security Number is written on the check. 
Due Date: 
Please note that if your full payment is not postmarked by May 1, 2023, you may be sent a bill for tax, penalty and interest. 
A qualifying farmer, fisherman or merchant seaman, must make payment by March 1, 2023 to avoid underpayment penalty. If 
the due date falls on a Saturday, Sunday, or legal holiday, file Form 760-PFF and make payment on the next business day.
For additional information visit www.tax.virginia.gov or call (804) 367-8031.

Detach Form 760-PFF here. Complete this form and mail it with your check to the address shown on the form.

760-PFF  Va. Dept. of Taxation   2601034   Rev. 06/22

Form 760-PFF         2022 Tax Due Return Payment Coupon for Farmers, Fishermen and 
                     Merchant Seamen                    Your Social Security Number Spouse’s Social Security Number
(DOC ID 764)         Please do not staple

To Be Used For Payments On Previously 
Filed 2022 Individual Income Tax Returns Only
0000000000 7648888 122009                                             If your return was filed through e-File or submitted directly to 
                                                                      the Department, make your check payable to the Department of 
                                                                      Taxation and mail to the VA Department of Taxation, P. O. Box 
                                                                      1478, Richmond, VA 23218-1478. 
Name(s)
                                                                      If  your  return  was  filed  with  your  local  Commissioner  of  the 
                                                                      Revenue, make your check payable to your local Treasurer  and 
Address                                                               send your payment to the locality where you filed the return. 

City                                  State          ZIP

Daytime Phone Number                                                Amount of 
                                                                    Payment                               .0   0