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Instructions for Form 765
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Instructions for 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 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: Nonresident individuals who have Virginia source income and are part of a composite return filing by a pass-through entity.
Q: What is a pass-through entity?A: A pass-through entity is a business entity (such as a partnership or S corporation) that does not pay income tax itself, but instead passes its income, deductions, and credits through to its owners or shareholders.
Q: What is a composite return?A: A composite return is a tax return filed by a pass-through entity on behalf of its qualifying nonresident owners or shareholders. It allows the owners or shareholders to pay their share of Virginia income tax through the pass-through entity, rather than filing their own individual tax returns.
Q: Can I file Form 765 as an individual filer?A: No, Form 765 is only for nonresident individuals who are part of a composite return filing by a pass-through entity.
Q: What information do I need to complete Form 765?A: You will need your personal information, Virginia income information, and information about the pass-through entity filing the composite return.
Q: Is there a deadline for filing Form 765?A: Yes, the deadline for filing Form 765 is the same as the due date for the pass-through entity's income tax return, which is usually the 15th day of the fourth month following the close of the taxable year.
Q: Can I e-file Form 765?A: No, Form 765 cannot be e-filed. It must be mailed to the Virginia Department of Taxation.
Q: Are there any penalties for late filing of Form 765?A: Yes, there may be penalties for late filing or late payment of the tax due. It is important to file and pay on time to avoid penalties and interest charges.
Instruction Details:
- This 8-page document is available for download in PDF;
- Might not be applicable for the current year. Choose a more recent version;
- Complete, printable, and free.
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