Form 770es - Virginia Estimated Income Tax Payment Voucher For Estates, Trusts And Unified Nonresidents - 2014
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VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
FOR ESTATES, TRUSTS AND UNIFIED NONRESIDENTS
FORM 770ES
Form 770ES Vouchers and Instructions
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.
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I. FILING REQUIREMENTS - ESTATES, TRUSTS AND
FARMERS, FISHERMEN and MERCHANT SEAMEN
UNIFIED NONRESIDENTS
If the qualifications of a farmer, fisherman or merchant
If your Virginia income tax liability, after subtracting any
seaman are met, you only need to file Payment Voucher 4 by
allowable credits, is expected to be more than $150 and, in
January 15, 2015. If you file your 2014 income tax return on
the case of an estate, if the 2014 taxable year ends two or
or before March 1, 2015, and pay the entire tax at that time,
more years after the decedent’s death, then you must make
you are not required to file Form 770ES for 2014.
estimated income tax payments using Form 770ES.
FISCAL YEAR TAXPAYERS
An estate, trust or unified nonresident filer must use its
If you report income on a fiscal year basis, substitute the
Federal Employer Identification Number (FEIN) in place of the
15th day of the 4th month for May 1, the 15th day of the
taxpayer’s Social Security Number. Do not use the decedent’s
6th month for June 15, the 15th day of the 9th month for
Social Security Number. If the FEIN has not been received,
September 15 and the 15th day of the 1st month of the
enter “Applied for.” If you do not have a FEIN, you should
succeeding taxable year for January 15. For example, if
contact the Internal Revenue Service at 1-800-TAX-FORM
a taxpayer has a taxable year that ends on June 30, the
(1-800-829-3676) to obtain federal Form SS-4 (Application
first Form 770ES return would be due on October 15. The
for Employer Identification Number).
remaining estimated payments would be due on December
Estates, trusts and unified nonresidents are not required
15, March 15 and July 15 of the succeeding taxable year.
to file Form 770ES if:
Indicate the beginning month of your fiscal year in the space
provided on the Form 770ES Voucher.
(a) in the case of an estate only, the 2014 taxable year
ends less than two years after the death of the
III. HOW TO ESTIMATE
decedent; or
You must pay at least 90% of your tax liability during the
(b) Virginia income tax can reasonably be expected to
year by having income tax withheld and/or making timely
be $150 or less for the 2014 taxable year.
payments of estimated tax. Worksheets are available on
the Department's website to help you determine if you are
II. WHEN TO FILE
required to file Form 770ES. Use the Tax Rate Schedule on
If you are required to file and the due date falls on a
Page 2 or, for additional information and guidance, refer to
Saturday, Sunday or legal holiday, you may file your return
the instructions for the return that you will file.
on the next succeeding day that is not a Saturday, Sunday
If you are required to file Form 770ES, complete the form
or legal holiday.
using the payment amount from the Estimated Income Tax
File Form 770ES Payment Voucher 1 by May 1, 2014.
Worksheet. When filing each voucher, include your check or
Estimated income tax payments must be made in full on or
money order for the amount computed for the quarter.
before May 1, 2014, or in equal installments on or before May
If your expected Virginia tax liability changes during the
1, 2014, June 15, 2014, September 15, 2014 and January
year, recompute your estimated tax to determine how much
15, 2015.
your remaining payments should increase or decrease.
Complete the worksheet and make payments in accordance
When making your next Form 770ES payment, enter the new
with the instructions on the vouchers. If you overpaid your
amount of estimated income tax due for the quarter.
2013 income tax and chose to apply the overpayment to
your 2014 estimated income tax, that overpayment may be
partially or fully applied to any installment.
6201124 Rev 08/13
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