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 Virginia.
Q: Who needs to file Form 765?
A: Nonresident individuals who have income from Virginia sources and are part of a pass-through entity (such as an LLC or partnership) need to file Form 765.
Q: What is the purpose of Form 765?
A: The purpose of Form 765 is to report and pay taxes on income earned from Virginia sources by nonresident individuals through pass-through entities.
Q: Is Form 765 only for nonresidents of Virginia?
A: Yes, Form 765 is specifically for nonresident individuals.
Q: Is Form 765 a composite return?
A: Yes, Form 765 is a composite return, which means that the pass-through entity reports the income on behalf of its nonresident individual members.
Q: What information is required on Form 765?
A: Form 765 requires information about the pass-through entity, such as its name, address, and identification number, as well as information about each nonresident individual member, including their name, address, and share of Virginia source income.
Q: When is Form 765 due?
A: Form 765 is due on or before the 15th day of the fourth month following the close of the pass-through entity's taxable year.
Q: Can Form 765 be filed electronically?
A: No, Form 765 cannot be filed electronically. It must be filed by mail.
Q: Are there any penalties for not filing Form 765?
A: Yes, failure to file Form 765 or pay the tax due may result in penalties and interest being imposed by the Virginia Department of Taxation.
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.