This version of the form is not currently in use and is provided for reference only. Download this version of Form 765 for the current year.
This is a legal form that was released by the Virginia Department of Taxation - a government authority operating within Virginia. Check the official instructions before completing and submitting the form.
Q: What is Form 765?
A: Form 765 is the Unified Nonresident Individual Income Tax Return (Composite Return) for the state of Virginia.
Q: Who needs to file Form 765?
A: Nonresident individuals with income from Virginia sources and their resident pass-through entities who elect to have the tax paid by the entity.
Q: What is a composite return?
A: A composite return is a single tax return filed on behalf of nonresident individuals by a pass-through entity.
Q: What income is subject to Virginia nonresident income tax?
A: Income from Virginia sources, including wages, business income, rental income, and gains from the sale of Virginia property.
Q: Can I use Form 765 if I am a resident of Virginia?
A: No, Form 765 is specifically for nonresident individuals.
Q: When is the deadline to file Form 765?
A: The deadline to file Form 765 is the same as the individual income tax return deadline, which is usually April 15th.
Q: Are there any penalties for not filing Form 765?
A: Yes, failure to file Form 765 or failure to pay the tax due may result in penalties and interest.
Q: Can I e-file Form 765?
A: Yes, Form 765 can be e-filed using approved tax preparation software or through a tax professional.
Q: Do I need to include payment with Form 765?
A: Yes, any tax due must be paid at the time of filing the return.
Form Details:
Download a fillable version of Form 765 by clicking the link below or browse more documents and templates provided by the Virginia Department of Taxation.