Substitute Forms Specifications

Overview

The Virginia Department of Taxation (Department) designed this page to provide overall standards and specifications for Substitute Forms.

 

The "Substitute Forms" (i.e. substitute versions of existing official tax forms) are required to be specially formatted and displayed to ensure proper processing of customer information via the Department's paper processing systems. Details that are specific to each form/return/schedule/voucher are provided separately in "Spec Documents", which are also located on this page.

Software Partner Agreement

Every tax year the Department requires all software vendors to complete and submit the applicable Software Partner Agreement(s). Details for this requirement are provided in the agreement documents below. 

  • Virginia Substitute Forms Software Partner Agreement - Tax Year 2016
  • Virginia Electronic Filing Software Partner Agreement - Tax Year 2016

Resources

Use the Substitute Forms email box for comments/questions in addition to the information covered in the Resources and the Specifications below.

Substitute Forms Specifications

Specifications are provided for each form / form package that is part of the Substitute Forms Approval process.

 

Only the forms listed in the table below go through the Substitute Forms Approval Process. If a form is not listed, review the Forms section of our website to determine the appropriate name field format and length. Forms not listed below must not be sent for Substitute Forms approval.

 

Each document details requirements specific to the form and includes an image of the form in its completed state (when applicable). A version with grid lines displayed is also provided for voucher-sized forms and the 760CG series. Full size forms with 1D Barcodes are grouped together by tax type.

 

Please note - Individual Income, Corporation, Pass-Through Entity and Insurance Premiums forms require annual updates as preparation for the next tax year. The substitute versions of these forms will be removed from this page and replaced with new versions once the tax year updates are complete.

Individual Income Tax

Individual Income Tax - Substitute Forms
Form Form Description Form
Revision Date
Spec
Posting Date
PDF 760CG Exact Positioning Specifications - - - - - -
Spreadsheet 760CG Exact Positioning Specifications - - - - - -
Test Scripts 760CG Substitute Forms - Test Scripts - - - - - -
760CG Series - Grid Individual Income Tax Forms & Schedules - Grid Version - - - - - -
760CG Series - No Grid Individual Income Tax Forms & Schedules - No Grid Version - - - - - -
760CG - Schedule FED Schedule FED - Form 760CG Details - - - - - -
Individual Income Tax -
1D Barcodes
Forms 760C, 760F, 760PY, 760PY-ADJ, 760PY-INC, 763, 763-ADJ, 763S, 765, 770,
Schedule CR, Schedule L, Schedule OSC, Schedule VAC & Schedule VACS
- - - - - -
760ES Estimated Income Tax Payment Voucher - Individual - - - - - -
760IP Automatic Extension Payment Coupon - Individual - - - - - -
760PFF 760 Payment Coupon - Farmers, Fishermen & Merchant Seamen Only - - - - - -
760PMT 760 Payment Coupon - - - - - -
770ES Estimated Income Tax Payment Voucher - Estates, Trusts & Unified Nonresidents - - - - - -
770IP Automatic Extension Payment Voucher - 770 & 765 - - - - - -
CU-7 Consumer's Use Tax Return For Individuals - - - - - -

Top

Corporation and Pass-Through Entity Tax

Corporation and Pass-Through Entity Tax - Substitute Forms
Form Form Description Form
Revision Date
Spec
Posting Date
Corporation and PTE Tax -
1D Barcodes
Forms 500, 500A, 500AB, 500AC, 500ADJ, 500C, 500CR, 500EC, 500EL, 500FED,
500MT,500NOLD, 500T, 502, 502A, 502ADJ & VK-1
- - - - - -
500CP Automatic Extension Payment Coupon - Corporate - - - - - -
500ES Estimated Income Tax Payment Voucher - Corporate - - - - - -
500V Corporate Income Tax Payment Coupon - - - - - -
502V PTE Tax Payment Voucher - - - - - -
502-VK1 PDF PTE Tax Schedule - Consolidated VK-1 (PDF) - - - - - -
502-VK1 Excel PTE Tax Schedule - Consolidated VK-1 (Excel) - - - - - -
VK1 Specs PTE Tax Schedule - Consolidated VK-1 (Design & Form Specifications) - - - - - -
502-W PTE Withholding Tax Payment Voucher - - - - - -

Top

Insurance Premiums License Tax

Insurance Premiums License Tax - Substitute Forms
Form Form Description Form
Revision Date
Spec
Posting Date
Insurance Premiums License Tax -
1D Barcodes
Forms 800, 800ADJ, 800B, 800C, 800CR, 800RET, 802 & 844 - - - - - -
800ES Estimated Tax Payment Voucher - Insurance Premiums - - - - - -
800IES Initial Estimated Tax Payment Voucher & Registration (R-1A) - - - - - -
800V Insurance Premiums License Tax Payment Voucher - - - - - -
801 Surplus Lines Brokers Tax Return - Quarterly - - - - - -
802V Surplus Lines Brokers Tax Payment Voucher - Annual Reconciliation - - - - - -

Top

Sales and Use Tax

Sales and Use Tax - Substitute Forms
Form Form Description Form
Revision Date
Spec
Posting Date
Sales and Use Tax -
1D Barcodes
AST-3, MVR-420, MVR-420B, ST-6, ST-6B, ST-6R, ST-7, ST-8, ST-8B,
ST-8R, ST-9, ST-9B, ST-9R, VM-2 & VM2-B
- - - 10/20/15
AST-2 Dealer's Aircraft Sales & Use Tax Return 05/2006 05/16/14
DM-1 Digital Media Fee Tax Return 07/2013 05/16/14
MVR-420V Motor Vehicle Rental Tax Voucher 03/2014 05/16/14
ST-6V Direct Pay Permit Sales Tax Payment Voucher 07/2015 03/28/16
ST-7V Business Consumer's Use Tax Payment Voucher 03/2016 03/28/16
ST-8V Out-of-State Dealer's Use Tax Payment Voucher 07/2015 10/20/15
ST-9V Retail Sales & Use Tax Payment Voucher 03/2013 10/20/15
T-1 Tire Recycling Fee Tax Return 06/2013 05/16/14
VM-2V Vending Machine Dealer's Sales Tax Voucher 03/2016 03/28/16
WCT-2 Dealer's Monthly Return of Watercraft Sales & Use Tax 01/2015 10/20/15

Top

Withholding Tax

Withholding Tax - Substitute Forms
Form Form Description Form
Revision Date
Spec
Posting Date
VA-5 Monthly Monthly Withholding Tax Return 04/2015 10/20/15
VA-5 Quarterly Quarterly Withholding Tax Return 04/2015 10/20/15
VA-6 Annual / Final Withholding Tax Reconciliation 04/2014 10/20/15
VA-6H Household Annual Withholding Tax Reconciliation 04/2014 10/20/15
VA-15 Semi-Weekly Withholding Tax Payment 02/2015 10/20/15
VA-16 Quarterly Withholding Reconciliation of VA-15 Payments 02/2015 10/20/15

Top

Miscellaneous

Miscellaneous - Substitute Forms
Form Form Description Form
Revision Date
Spec
Posting Date
Miscellaneous Taxes -
1D Barcodes
Forms 404, 1034, 1035, CT-75, CT-75B & TT-8 - - - 10/20/15
CO-1 Corn Assessment Tax Return 05/2006 05/16/14
CT-75V Communication Taxes Voucher 04/2015 10/20/15
CX-1 Cotton Assessment Tax Return 08/2006 05/16/14
EG-1 Egg Excise Tax Return 04/2015 10/20/15
Form 200 Litter Tax Return 03/2016 03/28/16
PN-1 Peanut Excise Tax Return 05/2013 05/16/14
SG-1 Small Grains Assessment Tax Return 07/2005 05/16/14
SH-1 Sheep Assessment Tax Return 05/2006 05/16/14
TT-8V Tobacco Products Tax Voucher 02/2015 10/20/15

Top

 

Last Updated 06/03/2016 13:03