2013 ESTIMATED INCOME TAX WORKSHEET
For Estates, Trusts and Unified Nonresidents
1 Expected federal taxable income of the estate, trust or VA income of unified nonresident . . . 1
2 Fiduciary’s share of Virginia modifications or net modifications of unified nonresident . . . . . . 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 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 2012 overpayment credit, subtract the amount of the overpayment credit that
you are applying to this installment.) Enter the amount here and on Form 770ES.
Attach your check or money order for this amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
PAYMENT SCHEDULE
The estimated income tax return and payment of a fiduciary, estate, trust or unified nonresident filer 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.)
The Following Percentages of the Estimated Tax Are
Number of
File Form
Use
to Be Paid on or Before-
If the Requirements Are First
Payments
770ES on
Voucher
Met in the Taxable Year -
Required
or Before
Number
May 1
June 15
September 15
January 15
on or before April 15
4
May 1, 2013
1
25%
25%
25%
25%
/
after April 15th and before June 2nd
3
June 15, 2013
2
.....
1
1
1
33
%
33
/
%
33
/
%
3
3
3
after June 1st and before Sept. 2nd
2
Sept. 15, 2013
3
.....
.....
50%
50%
after Sept. 1st and before Dec. 31st
1
Jan. 15, 2014
4
.....
.....
.....
100%
2013 FORM 770ES - Voucher 1
LOCALITY NO.
Doc ID 772
FOR OFFICE USE
Check here if this is the first time you
VIRGINIA ESTIMATED INCOME TAX
have filed Form 770ES or if this is a
PAYMENT VOUCHER FOR ESTATES, TRUSTS AND
new address.
UNIFIED NONRESIDENTS
CALENDAR YEAR FILERS: DUE MAY 1, 2013 OR
FISCAL YEAR FILERS: BEGINNING MONTH: ______________
Make your check payable to the Treasurer of the city or
0000000000 7720000 113050
county in which the fiduciary qualified.
If this is your first payment for this taxable year,
CHECK BOX and mail payment to your Commissioner
FEIN for Estate, Trust or Unified Filer
of the Revenue, Director of Finance or Director of Tax
Administration.
Name of Estate, Trust or Unified Filer
Mail all other vouchers to the Treasurer.
Name and Title of Fiduciary or Unified Filer
Addresses are at the end of this document.
Amount of payment
Address (Number and Street) of Fiduciary or Unified Filer
City, State and ZIP Code
00
.
Daytime Phone Number