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) for Virginia.

Q: Who should file Form 765?
A: Individuals who are nonresidents of Virginia but have income from Virginia sources and are part of a composite return should file Form 765.

Q: What is a composite return?
A: A composite return is a single return filed by a group of nonresident individuals who have income from the same Virginia source.

Q: Can residents of Virginia file Form 765?
A: No, Form 765 is specifically for nonresidents of Virginia.

Q: Do I need to file Form 765 if I don't have any income from Virginia sources?
A: No, if you have no income from Virginia sources, you do not need to file Form 765.

Q: What is the deadline for filing Form 765?
A: Form 765 must be filed by the due date of the Virginia income tax return, which is usually May 1st.

Q: Are there any penalties for late filing of Form 765?
A: Yes, if you fail to file Form 765 by the due date, you may be subject to penalties and interest.