Early Release Forms

Early release versions of the 2026 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
FormLast updated
2026 760 Resident Individual Income Tax ReturnJune 29, 2026
2026 760 Resident Individual Income Tax InstructionsSept. 8, 2026
2026 760PY Part-Year Resident Individual Income Tax ReturnAugust 6. 2026
2026 760PY Part-Year Resident Individual Income Tax InstructionsSept. 15, 2026
2026 763 Nonresident Individual Income Tax ReturnJuly 15, 2026
2026 763 Nonresident Individual Income Tax InstructionsSept. 11, 2026
2026 Schedule A Virginia Itemized DeductionsSept 15, 2026
2026 Schedule A Virginia Itemized Deductions InstructionsSept. 9, 2026
2026 Schedule ADJ Schedule of AdjustmentsAugust 6. 2026
2026 Schedule ADJS Supplemental Schedule of AdjustmentsJune 30, 2026
2026 Schedule 760PY ADJ Schedule of Adjustments for Part-Year ResidentsJuly 13, 2026
2026 Schedule PY ADJS Supplemental Schedule of Adjustments for Part-Year ResidentsAugust 6. 2026
2026 Schedule 763 ADJ Schedule of Adjustments for NonresidentsJuly 16, 2026
2026 763-S Claim for Individual Income Tax WithheldJuly 15, 2026
2026 Schedule CR Credit Computation ScheduleJuly 7, 2026
2026 Schedule CR Credit Computation InstructionsAugust 18, 2026
2026 Schedule HCI Health Care Information ScheduleAugust 13, 2026
2026 Schedule INC Schedule of IncomeJuly 14, 2026
2026 Schedule OSC Credit for Tax Paid to Another StateJuly 1, 2026
2026 Schedule VAC Contributions ScheduleJune 30, 2026
2026 Schedule VACS Supplemental Contributions ScheduleJune 30, 2026
2026 760-PMT Payment Coupon for Previously Filed Individual Income Tax ReturnJuly 8, 2026
2026 760IP Virginia Automatic Extension PaymentAugust 6. 2026
2026 760PFF Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen, and Merchant SeamenJuly 8, 2026
2027 760ES Virginia Estimated Income Tax Payment Vouchers and Instructions for IndividualsJuly 31, 2026
2027 762 Return of Tangible Personal Property, Machinery and Tools, and Merchant's CapitalSept 15, 2026
Fiduciary Income Tax
Corporation Income Tax
FormLast updated
2026 Form 500 Corporation Income TaxJune 8, 2026
2026 Form 500 Corporation Income Tax InstructionsSept. 2, 2026
2026 Form 500C Underpayment Estimated Tax by CorporationsAugust 6, 2026
2026 Form 500C Underpayment of Estimated Tax by Corporations InstructionsJune 16, 2026
2026 Form 500CP Corporate Income Tax Automatic Extension Payment VoucherJune 15, 2026
2026 500EC Electric Cooperative Modified Net Income Tax ReturnJune 16, 2026
2026 500EC Electric Cooperative Modified Net Income Tax InstructionsAugust 20, 2026
2026 Form 500HS Home Service Contract Provider Minimum Tax ComputationJune 22, 2026
2026 Form 500HS Home Service Contract Provider Minimum Tax Computation InstructionsJune 22, 2026
2026 Form 500NOLD Corporation Application for Refund Carryback of Net Operating LossJune 23, 2026
2026 Form 500NOLD Corporation Application for Refund Carryback of Net Operating Loss InstructionsAugust 22, 2026
2026 Form 500T Telecommunications Companies Minimum TaxJune 23, 2026
2026 Form 500T Telecommunications Companies Minimum Tax InstructionsAugust 24, 2026
2026 Form 500V Corporation Income Tax Payment VoucherJune 25, 2026
2026 Schedule 500A Corporation Allocation and Apportionment of IncomeJune 8, 2026
2026 Schedule 500A Corporation Allocation and Apportionment of Income InstructionsAugust 19, 2026
2026 Schedule 500AB Schedule of Related Entity Add Backs and ExceptionsAugust 6, 2026
2026 Schedule 500AB Schedule of Related Entity Add Backs and Exceptions InstructionsAugust 18, 2026
2026 Schedule 500AC Affiliated Corporations Consolidated and Combined FilersJune 9, 2026
2026 Schedule 500ADJ Corporation Schedule of AdjustmentsJune 12, 2026
2026 Schedule 500ADJS Corporation Income Tax Supplemental Schedule of AdjustmentsJune 15, 2026
2026 Schedule 500CR Credit Computation Schedule for CorporationsJune 17, 2026
2026 Schedule 500CR Credit Computation Schedule for Corporations InstructionsAugust 21, 2026
2026 Schedule 500EL Electric Suppliers Corporation Minimum Tax and Credit ScheduleJune 17, 2026
2026 Schedule 500EL Electric Suppliers Corporation Minimum Tax and Credit Schedule InstructionsAugust 21, 2026
2026 Schedule 500FED Corporation Schedule of Federal Line Items    June 22, 2026
2026 Schedule 500MT Electric Cooperatives Minimum Tax and Credit ScheduleJune 25, 2026
2026 Schedule 500MT Electric Cooperatives Minimum Tax and Credit Schedule InstructionsAugust 21, 2026
2027 Form 500ES Corporation Estimated Income Tax VouchersJune 25, 2026
Bank Franchise Tax
Pass-through Entity Returns and Schedules
FormLast updated
2026 Form 502 Pass-Through Entity Return of IncomeAugust 11, 2026
2026 Form 502 Pass-Through Entity Return of Income InstructionsSept. 2, 2026
2026 Form 502V Virginia Pass-Through Entity Tax Payment VoucherJuly 22, 2026
2026 502A Multistate Pass-Through EntityJuly 18, 2026
2026 502ADJ Pass-Through Entity Schedule of AdjustmentsJuly 21, 2026
2026 502ADJS Pass-Through Entity Supplemental Schedule of AdjustmentsJuly 21, 2026
2026 Form 502FED-1 Virginia Partnership-Level Federal Adjustments Report - Summary of Partnership-Level ChangesJuly 30, 2026
2026 Form 502FED-2 Virginia Partnership-Level Federal Adjustments Report - Partnership Pays Elections ComputationJuly 31, 2026
2026 Instructions for Forms 1 & 2 Partnership-Level Federal Adjustments ReportsJuly 31, 2026
2026 502W Pass-Through Entity Withholding Tax Payment Voucher and InstructionsJuly 23, 2026
2026 502 VK-1 Owner's Share of Income and Virginia Modifications and CreditsJuly 22, 2026
2026 502 SVK-1 Supplemental Schedule of Owner's Share of Virginia ModificationsJuly 23, 2026
2026 Form 502PTET Instruction PackageAugust 12, 2026
2026 Form 502PTET InstructionsAugust 12, 2026
2026 765 Unified Nonresident Individual Income Tax ReturnJuly 24, 2026
2026 765 Unified Nonresident Individual Income Tax InstructionsSept 16, 2026
2026 765 Schedule L Unified Nonresident Individual Income Tax Return List of ParticipantsJuly 23, 2026
Insurance Premiums License Tax
FormLast updated
2026 Form 800 Insurance Premiums License Tax ReturnJuly 28, 2026
2026 Form 800 Insurance Premiums License Tax InstructionsAugust 19, 2026
2026 800A Insurance Premiums License Tax WorksheetJuly 29, 2026
2026 800ADJ Insurance Premiums License Tax Schedule of AdjustmentsJuly 29, 2026
2026 800B Guaranty Fund Assessment Credit WorksheetJuly 31, 2026
2026 800C Underpayment of Estimated Insurance Premiums License TaxAugust 4, 2026
2026 800CR Insurance Premiums License Tax Credit ScheduleAugust 5, 2026
2026 800RET Retaliatory Tax ReportAugust 5, 2026
2026 800RET CR Application for Retaliatory Costs Tax CreditAugust 3, 2026
2026 800V Insurance Premiums License Payment VoucherAugust 6, 2026
2026 Form 801 Surplus Lines Brokers Quarterly Tax ReportAugust 10, 2026
2026 Form 802 Surplus Lines Brokers Annual Reconciliation TaxAugust 11, 2026
2026 844 Statement of ExemptionAugust 6, 2026
2027 800ES Insurance Premiums License Tax Estimated Payment VouchersAugust 12, 2026
Credit Schedules
Form Last updated
2026 Form ABM Agricultural Best Management Practices Tax Credit ApplicationAugust 26, 2026
2026 Form AEC Conservation Tillage and Precision Agricultural Equipment Tax Credit ApplicationAugust 19, 2026
2026 Form BFC Biodiesel and Green Diesel Fuel Producers Tax Credit ApplicationAugust 13, 2026
2026 Forms FCD-1/FCD-2 Food Donation Tax Credit Application and Donation CertificationAugust 17, 2026
2026 Form FSD Application for Firearm Safety Device Tax CreditMay 24, 2026
2026 Form FWV Farm Wineries and Vineyards Tax Credit ApplicationAugust 14, 2026
2026 Form LPC-1 Application for a Land Preservation Tax CreditAugust 27, 2026
2026 Form LPC-1 Schedule A Land Preservation Credit - Allocation Schedule and Calculation of FeeAugust 28, 2026
2026 Form MPC Virginia Motion Picture Production Tax Credit Refund ApplicationAugust 18, 2026
2026 Form RMC Application for Recycling Materials Processing EquipmentAugust 25, 2026
2026 Form TCA Pass-through Tax Credit Allocation FormAugust 20, 2026
2026 Form TMR Designation of Tax Matters Representative for Agricultural Best Management Practices CreditAugust 27, 2026