INSTRUCTIONS: VIRGINIA UNIFIED NONRESIDENT INDIVIDUAL INCOME TAX RETURN (Form 765)

Pass-through entities can document multiple nonresident individual income taxes on income deriving from Virginia using a form 765. This form is found on the website of the Virginia Department of Taxation.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 1: Give the legal name of the pass-through entity, its address, and its federal employer identification number and Virginia account number.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 2: Check the boxes where indicated if filing a form concerning a legal name or address change, an amended return, or one with a 760C attached.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 3: Enter your Virginia income on line 1.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 4: Skip to Part II on the second page. You will need to complete lines 1 through 11 here to determine your total additions. Transfer line 11 from column B here to line 2 on the first page.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 5: Add lines 1 and 2. Enter the resulting sum on line 3.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 6: Complete lines 12 through 17 on the second page to determine your total subtractions. Transfer line 17 from column B there to line 4 on the first page.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 7: Subtract line 4 from line 3. Enter the resulting difference on line 5.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 8: Enter the amount of tax owed rounded to the nearest whole dollar on line 6.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 9: Complete lines 7 through 12 as instructed to determine your tax liability owed or refund due.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 10: Complete lines 13 through 17 as applicable to receive your refund on overpayments or calculate your penalty and interest owed on underpayment or late payment and filing.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 11: An authorized representative of the pass-through entity should sign and date the form, as well as providing their daytime telephone number.

Virginia Unified Nonresident Individual Income Tax Return 765 Step 12: Any paid preparer should sign and date the form, as well as providing all requested identifying information.