If your Virginia income tax liability, after subtracting income tax withheld and any allowable credits, is expected to be more than $150, then you must make estimated tax payments on Form 760ES (or have additional income tax withheld throughout the year from your wages or other income).
For more information, see Form 760ES. You are not required to file Form 760ES if:
- You are married and your combined expected Virginia adjusted gross income is less than $23,900
- You are married, filing separately, and your separate expected Virginia adjusted gross income is less than $11,950
- You are single and your expected Virginia adjusted gross income is less than $11,950
See the Estimated Income Tax Worksheet on page 3 of Form 760ES.