Instructions for Form 765 Unified Nonresident Individual Income Tax Return (Composite Return) - Virginia

Form 765 Schedule L Unified Nonresident Individual Income Tax Return List of Participants - Virginia

This document contains official instructions for Form 765 , Unified Nonresident Individual Income Tax Return (Composite Return) - a form released and collected by the Virginia Department of Taxation. An up-to-date fillable Form 765 Schedule L is available for download through this link.

FAQ

Q: What is Form 765?
A: Form 765 is the Unified Nonresident Individual Income Tax Return (Composite Return) in Virginia.

Q: Who needs to file Form 765?
A: Nonresident individuals who have income from Virginia sources and elect to be part of a composite filing by a partnership or an electing nonresident shareholder need to file Form 765.

Q: What is a composite return?
A: A composite return is a method for nonresident individuals who have income from Virginia sources to be included in a joint filing by a partnership or an electing nonresident shareholder.

Q: What information is required on Form 765?
A: Form 765 requires information about the taxpayer's personal details, income from Virginia sources, and any credits or payments made.

Q: Are there any deadlines for filing Form 765?
A: Yes, the deadline for filing Form 765 is the same as the due date for filing the partnership or electing nonresident shareholder return, usually on or before the 15th day of the fourth month following the close of the taxable year.