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

Form 765 Unified Nonresident Individual Income Tax Return (Composite Return) - 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 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: Nonresident individuals who have income from Virginia sources and are members of a pass-through entity (such as a partnership or a limited liability company) that conducts business in Virginia should file Form 765.

Q: What is a composite return?
A: A composite return is a tax return filed by a pass-through entity on behalf of its nonresident owners.

Q: What is the purpose of Form 765?
A: The purpose of Form 765 is to report and pay income tax on behalf of nonresident owners of a pass-through entity.

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 taxable year.