Early release versions of the 2025 annual forms are available below. Circumstances may require modification to these documents prior to their official release in December. We will update this page with new forms and instructions when available.

Download current and past years forms and instructions.

Individual Income Tax
Form Last Updated
2025 760 Resident Individual Income Tax Return May 22, 2025
2025 760PY Part-Year Resident Individual Income Tax Return May 12, 2025
2025 763 Nonresident Individual Income Tax Return May 12, 2025
2025 Schedule ADJ Schedule of Adjustments August 14, 2025
2025 Schedule ADJS Supplemental Schedule of Adjustments May 22, 2025
2025 Schedule 760PY ADJ Schedule of Adjustments for Part-Year Residents May 12, 2025
2025 Schedule PY ADJS Supplemental Schedule of Adjustments for Part-Year Residents December 23, 2024
2025 Schedule 763 ADJ Schedule of Adjustments for Nonresidents May 12, 2025
2025 763-S Claim for Individual Income Tax Withheld December 20, 2024
2025 765 Unified Nonresident Individual Income Tax Return June 27, 2025
2025 765 Schedule L Unified Nonresident Individual Income Tax Return List of Participants June 27, 2025
2025 Schedule CR Credit Computation Schedule August 20, 2025
2025 Schedule INC Schedule of Income May 12, 2025
2025 Schedule OSC Credit for Tax Paid to Another State May 22, 2025
2025 Schedule VAC Contributions Schedule May 22, 2025
2025 Schedule VACS Supplemental Contributions Schedule for the Virginia College Savings Plan May 22, 2025
2025 760-PMT Payment Coupon for Previously Filed Individual Income Tax Return May 20, 2025
2025 760IP Virginia Automatic Extension Payment June 16, 2025
2025 760PFF Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen, and Merchant Seamen May 20, 2025
2026 762 Return of Tangible Personal Property, Machinery and Tools, and Merchant's Capital May 22, 2025
Fiduciary Income Tax
Corporation Income Tax
Form Last Updated
2025 Form 500 Corporation Income Tax June 10, 2025
2025 Form 500C Underpayment Estimated Tax by Corporations June 10, 2025
2025 Form 500CP Corporate Income Tax Automatic Extension Payment Voucher June 10, 2025
2025 500EC Electric Cooperative Modified Net Income Tax Return June 10, 2025
2025 Form 500HS Home Service Contract Provider Minimum Tax Computation June 10, 2025
2025 Form 500NOLD Corporation Application for Refund Carryback of Net Operating Loss June 10, 2025
2025 Form 500T Telecommunications Companies Minimum Tax June 10, 2025
2025 Form 500V Corporation Income Tax Payment Voucher June 10, 2025
2025 Schedule 500A Corporation Allocation and Apportionment of Income June 10, 2025
2025 Schedule 500AB Schedule of Related Entity Add Backs and Exceptions June 10, 2025
2025 Schedule 500AC Affiliated Corporations Consolidated and Combined Filers June 10, 2025
2025 Schedule 500ADJ Corporation Schedule of Adjustments June 10, 2025
2025 Schedule 500ADJS Corporation Income Tax Supplemental Schedule of Adjustments June 10, 2025
2025 Schedule 500CR Credit Computation Schedule for Corporations June 10, 2025
2025 Schedule 500EL Electric Suppliers Corporation Minimum Tax and Credit Schedule June 10, 2025
2025 Schedule 500FED Corporation Schedule of Federal Line Items June 10, 2025
2025 Schedule 500MT Electric Cooperatives Minimum Tax and Credit Schedule June 10, 2025
2026 Form 500ES Corporation Estimated Income Tax Vouchers June 10, 2025

 

Pass-through Entity Returns and Schedules
Insurance Premium License Tax
Form Last Updated
2025 Form 800 Insurance Premiums License Tax Return July 1, 2025
2025 800A Insurance Premiums License Tax Worksheet July 1, 2025
2025 800ADJ Insurance Premiums License Tax Schedule of Adjustments July 1, 2025
2025 800B Guaranty Fund Assessment Credit Worksheet July 1, 2025
2025 800C Underpayment of Estimated Insurance Premiums License Tax July 1, 2025
2025 800CR Insurance Premiums License Tax Credit Schedule July 1, 2025
2025 800RET Retaliatory Tax Report July 1, 2025
2025 800RET CR Application for Retaliatory Costs Tax Credit July 1, 2025
2025 800V Insurance Premiums License Payment Voucher July 1, 2025
2025 Form 802 Surplus Lines Brokers Annual Reconciliation Tax July 1, 2025
2025 844 Statement of Exemption July 1, 2025
2026 800ES Insurance Premiums License Tax Estimated Payment Vouchers July 1, 2025

 

Credit Schedules
Form Last Updated
2025 Form 304 Major Business Facility Job Tax Credit and Instructions July 22, 2025
2025 Form EDC Qualified Equity and Subordinated Debt Investments Tax Credit Application and Instructions July 22, 2025
2025 Form ITF International Trade Facility Tax Credit Recapture Form and Instructions July 22, 2025
2025 Form QBA Designation as a Qualified Business for the Qualified Equity and Subordinated Debt Investments Tax Credit Application and Instructions July 22, 2025
2025 Form RMC Recyclable Materials Processing Equipment Tax Credit Application and Instructions July 22, 2025
2025 Form TCD-1 Tax Credit Disclosure Agreement or Authorization to Disclose Confidential Tax Information Relating to Tax Credits July 22, 2025
2025 Form WTC Worker Training Tax Credit Application and Instructions July 22, 2025