Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 112. Declaration of Estimated Income Tax by Individuals
12/1/2022

23VAC10-112-21. Declarations of estimated tax; contents of declaration.

In the declaration required under 23VAC10-112-20, the individual shall state:

1. The amount which he estimates as the amount of individual income tax for which he will be liable for the taxable year;

2. The amount, if any, which he estimates will be withheld from wages for the taxable year as required by § 58.1-460 et seq. of the Code of Virginia;

3. The excess of the amount estimated under subdivision 1 of this section over the amount estimated under subdivision 2 of this section shall be considered the estimated tax for the taxable year to be paid by the individual as hereinafter provided; and

4. Such other information as may be required by the Commissioner. Form 760ES is currently in use for this purpose.

Statutory Authority

§§ 58.1-203 and 58.1-490 of the Code of Virginia.

Historical Notes

Derived from VR630-2-490.2 § 2; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after January 1, 1987.

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