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FORM 770IP Virginia Fiduciary and Unified Nonresident
Automatic Extension Payment Voucher
For use when filing Form 770 or Form 765
This form is for use by Fiduciary Taxpayers and Pass-Through Entities filing for Unified Nonresident Taxpayers only. If you
are making an individual income tax extension payment, use Form 760IP.
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. Visit our website atwww.tax.virginia.gov for information on electronic
payment options.
Virginia automatically grants all taxpayers a 6-month extension Form 770IP. Instructions for the worksheet and the form are on the
of time to file their fiduciary or unified nonresident tax returns. back. If additional tax is due when you file your return, you may owe
• For calendar year filers, the filing date is automatically extended penalty and interest charges in addition to the tax.
to November 1. When and Where to File Form 770IP
• You are NOT required to file Form 770IP in order to obtain this The quickest and most convenient way to make payment is online
automatic extension. at the Department’s website www.tax.virginia.gov using eForms
or Web Upload.
• An extension of time to file does NOT extend the amount of
time you have to make your payment. Alternatively, if you are using software you may be able to submit
your payment through e-File. You may also be able to set up your
• You must pay any tentative tax due by May 1.
estimated payments via debit EFT with future payment dates.
• Penalties and interest will accrue on all late payments.
If you are paying with a paper check or money order, file Form
Purpose of Form 770IP 770IP along with your payment as soon as you realize you owe any
Form 770IP, Automatic Fiduciary and Unified Nonresident additional tax. The 2022 Form 770IP must be postmarked by May 1,
Extension Payment, is a payment coupon and worksheet that 2023 to avoid interest and penalties. For fiscal year filers, file Form
provides taxpayers who are unable to file their Fiduciary or Unified 770IP on or before the due date of your return with payment of the
Nonresident income tax return by May 1 a means of calculating and balance due to avoid interest and penalties.
remitting a payment to avoid penalty and interest.
If the due date falls on a Saturday, Sunday or legal holiday, Form
Who Must File Form 770IP 770IP, with payment, may be filed on the next day that is not a
Form 770IP is required if BOTH of the following apply to you: Saturday, Sunday or legal holiday.
1. You cannot file your fiduciary or unified nonresident income tax Be sure to write your FEIN, taxable year and “VA 770IP” on
return by the due date; and your payment.
2. You owe tax (this is determined by completing the Tentative Tax Send the completed Form 770IP, with payment, to:
Computation Worksheet on the back of this page). Department of Taxation
Do not file Form 770IP if you determine that you do NOT owe P.O. Box 1478
additional tax. Richmond, VA 23218-1478
Completing Form 770IP Penalty for Failure to Timely File and Pay the Tax Due
Complete the Tentative Tax Computation Worksheet on the back, Virginia law provides for an automatic 6-month filing extension,
then enter the payment amount in the Payment Amount box on but you must pay at least 90% of your tax liability by the due date,

Detach here and mail with your tentative tax payment. Keep the worksheet with your other tax records.

Automatic Extension Payment New Filer or Address Has Changed
770IP 2022 Fiscal Year Filer. Enter Dates Below:
(Doc ID 773)
Do not file Form 770IP if no payment is due Beginning (MM/DD/YY)
or if you make this payment electronically. Ending (MM/DD/YY)

0000000000 7738888 000000
For use by Fiduciary, Pass-Through
FEIN of Estate or Trust or Unified Nonresident
Entity and Unified Nonresident
Taxpayers only
Name of Estate or Trust or Unified Nonresident
Be sure to include payment.
Name and Title of Fiduciary or Unified Nonresident Representative
Payment Amount
Address (Number and Street) of Fiduciary or Unified Nonresident Representative

City, State and ZIP Code .00
6201122 Rev. 06/22

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which is May 1 for calendar year filers.  If you file your return within   Fiscal Year Filers
6 months after the due date but do not meet the 90% payment                If  your  taxable  year  is  for  a  period  other  than  from  January  1 
requirement, the balance of tax due with your return will be subject       to December 31, check the Fiscal Year Filer box and write the 
to  an  extension  penalty  of  2%  per  month,  from  the  due  date      beginning  and  ending  dates  of  your  fiscal  year  in  the  spaces 
through the date of filing, to a maximum of 12%.  If you file within       provided.
the extension period but do not pay the full balance of tax due            Name, Address and FEIN
with your return, the balance due will be subject to a late payment        Please clearly print or type your name, address and FEIN for which 
penalty of 6% per month from the date of filing through the date of        an automatic extension payment is being made.
payment, up to a maximum of 30%. 
                                                                           Compute Your Tentative Tax
The  late  payment  penalty  will  be  assessed  in  addition  to  any     Transfer the information from Line 4 of the Tentative Tax Computation 
extension penalty that may apply.                                          Worksheet to Form 770IP.
If  you  file  your  return  more  than  6  months  after  the  due  date, Tentative Tax
the extension will be void and a late filing penalty of 30% will be        Use the Tentative Tax Worksheet to calculate your tentative tax.
applied to the balance of tax due with the return.
                                                                           Daytime Phone Number
Tentative Tax Computation Worksheet Instructions                           Enter your daytime telephone number.
You must refer to the income tax return you will file for the taxable 
year to compute your tentative tax on Line 1 of the Tentative Tax          Where To Get Forms
Computation Worksheet.                                                     Most  Virginia  tax  forms  are  available  from  our  website:  
                                                                           www.tax.virginia.gov. Forms can be obtained from the Department 
                                                                           of Taxation by calling (804) 367-8031.

                                               Tentative Tax Computation Worksheet 
  1.  Total Virginia income tax I (we) expect to owe.                                                            1
  2.  Payments and credits:
(a)  Virginia income tax withheld                                           2(a)
(b)  Virginia estimated tax payments                                        2(b)
(c)  Overpayment credit from previous taxable year                          2(c)
  3.  Total [add Lines 2(a), 2(b) and 2(c)].                                                                     3
  4.  Balance due (subtract Line 3 from Line 1). Transfer to Form 770IP.                                         4
                      Detach here and mail with your tentative tax payment. Keep the worksheet (above) with your other tax records.

Form 770IP - Page 2

  Tax Preparer’s Name                         Date    Daytime Phone Number                   FEIN or PTIN

  Tax Preparer’s Address                                                                     Firm Name

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