{"data":{"id":"us-va/23vac10-112-21","jurisdiction":"us-va","citation":"23VAC10-112-21","heading":"Declarations of estimated tax; contents of declaration","body":"In the declaration required under 23VAC10-112-20, the individual shall state:\n\n1. The amount which he estimates as the amount of individual income tax for which he will be liable for the taxable year;\n\n2. 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;\n\n3. 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\n\n4. Such other information as may be required by the Commissioner. Form 760ES is currently in use for this purpose.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 112. Declaration of Estimated Income Tax by Individuals"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter112/section21/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:11Z","sha256":"2c5b2114be01bb6fed007f728d13f1e4ed856b87ec358592bf9b5dcc31062dd0","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-112-20","next":"us-va/23vac10-112-22"},"notice":"GroundRules: Original legal text. Not legal advice."}