Virginia VA Estimated Income Tax Payment Vouchers and Instructions for Individuals

VA Estimated Income Tax Payment Vouchers and Instructions for Individuals
2022 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals
VIRGINIA ESTIMATED INCOME TAX PAYMENT VOUCHERS
2022
FOR INDIVIDUALS
FORM 760ES
Form 760ES Vouchers and Instructions
www.tax.virginia.gov
Effective for payments made on and after July 1, 2021, individuals must submit all income tax payments electronically if any
payment exceeds $2,500 or the sum of all payments is expected to exceed $10,000. This includes estimated, extension,
and return payments. Visit our website at www.tax.virginia.gov for information on electronic payment options.
Form 760ES is used by individuals to make estimated income tax payments. Filing is required only for individuals whose income
and net tax due exceed the amounts specified in Section I. If you are required to make estimated income tax payments, but
do not, you may be liable for an additional charge, which is explained in Section VIII. Information on when to file is in Section
II. Estates, trusts and unified nonresident composite return filers should use Form 770ES.
I. FILING REQUIREMENTS - INDIVIDUALS
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 or
have additional income tax withheld throughout the year from
your wages or other income.
Farmers, fishermen and merchant seamen with 2/3 of their
estimated Virginia gross income from self-employed farming,
fishing or being a merchant seaman have special filing
requirements, which allow them to make fewer payments.
See Farmers, Fishermen and Merchant Seamen in Section
II for more information.
You are not required to make estimated tax payments if:
(a)	 you are single and your expected Virginia adjusted
gross income (Line 1, Estimated Income Tax Worksheet
on Page 3) is less than $11,950;
(b)	 you are married, filing jointly and your combined
expected Virginia adjusted gross income (Line 1,
Estimated Income Tax Worksheet on Page 3) is less
than $23,900;
(c)	 you are married, filing separately, and your separate
expected Virginia adjusted gross income (Line 1,
Estimated Income Tax Worksheet on Page 3) is less
than $11,950; or
(d)	 your expected estimated tax liability exceeds your
withholding and tax credits by $150 or less.

FARMERS, FISHERMEN and MERCHANT SEAMEN
If the qualifications of a farmer, fisherman or merchant
seaman are met, you only need to file Payment Voucher 4 by
January 15, 2023. If you file your 2022 income tax return on
or before March 1, 2023, and pay the entire tax at that time,
you are not required to file Form 760ES for 2022.

II. WHEN TO FILE
Make estimated payments online or file Form 760ES
Payment Voucher 1 by May 1, 2022. Estimated income tax
payments must be made in full on or before May 1, 2022,
or in equal installments on or before May 1, 2022, June 15,
2022, September 15, 2022, and January 15, 2023.
When the last day on which a tax return may be filed or a
tax may be paid falls on a Saturday, Sunday or legal holiday,
you may file and make payment without penalty or interest
on the next succeeding business day.
Complete the worksheet and make payments in accordance
with the instructions on the vouchers. If you overpaid your 2021
income tax and chose to apply the overpayment to your 2022
estimated income tax, that overpayment may be partially or
fully applied to any installment.

IF YOUR VIRGINIA TAXABLE INCOME IS:
Not over $3,000, your tax is 2% of your Virginia taxable income.
but not
your tax
of excess
over...
over...
is...
over...

III. HOW TO ESTIMATE
You must pay least 90% of your tax liability during the year by
having income tax withheld and/or making timely payments of
estimated tax. Worksheets are available on the Department's
website to help you determine if you are required to make
estimated payments. Use the Tax Rate Schedule on the
following page for additional information and guidance. Refer
to the instructions for the return that you will file.
If you are required to make estimated payments and file
Form 760ES, complete the form using the payment amount
from Line 15 of the Estimated Income Tax Worksheet For
Individuals. When filing each voucher, include your check
or money order for the amount computed for the quarter.
If your expected Virginia adjusted gross income changes
during the year, recompute your estimated tax to determine
how much your remaining payments should increase or
decrease. When making your next Form 760ES payment,
enter the new amount of estimated income tax due for the
quarter.
TAX RATE SCHEDULE

$	3,000

$	5,000

$	60	 +	

3%

$	3,000

$	5,000

$	17,000

$	120	 +	

5%

$	5,000

$	720	 +	 5.75%

$	17,000

$	17,000

TAX CREDITS and ADJUSTMENTS
You may claim an expected tax credit or adjustment on the
worksheet if:
(a)	 you are a resident of Virginia and you will pay income
tax to another state as a nonresident, except for the
states of Arizona, California, Oregon or the District
of Columbia;

(b)	 you are a resident of one or more of the states listed
above and you will pay income tax to Virginia as a
nonresident;
(c)	 you expect to qualify for one of the other available
individual income tax credits; or
(d)	 you qualify for the Spouse Tax Adjustment on Form
760.
For more information on determining if you qualify for any
credits, see the instructions for the Virginia income tax return
that you expect to file.
The personal exemptions, itemized or standard deductions
and the child and dependent care deductions, if claimed,
must be adjusted if you are a part-year resident. Refer to the
Form 760PY instructions for details on computing these items.
Itemized deductions may be adjusted by Fixed Date
Conformity items. Refer to the income tax instructions for
further information.
IV. CHANGES IN INCOME OR EXEMPTIONS
Even if you do not expect your income from sources other
than wages on which Virginia tax is withheld for 2022 to
be large enough to require making estimated income tax
payments as of May 1, 2022, a change in income, deductions
or exemptions may require you to file later in the year. If
you later determine that you need to file, see the PAYMENT
SCHEDULE.
If you file your 2022 income tax return and pay the balance
of tax due in full by March 1, 2023, you are not required to
make the estimated tax payment that would normally be due
on January 15, 2022. If you file your return after March 1
without making the January payment, or if you have not paid
the proper amount of estimated tax on any earlier due date,
you may be liable for an additional charge for underpayment
of estimated tax, computed on Form 760C. See Section VIII
and the Form 760C instructions for more information.

Va. Dept of Taxation, 2601037, Rev.06/21

V. WHO MAY FILE A JOINT FORM 760ES
Spouses may file a joint declaration unless (a) they are legally
separated or divorced, (b) they have different taxable years,
or (c) one spouse is a nonresident of Virginia (unless both
are required to file a Virginia return).
If you file a joint Form 760ES, but do not file a joint income tax
return, the estimated tax may be treated as the estimated tax
of either spouse, or may be divided between both spouses
as mutually agreed. Be sure to include the social security
number for both spouses.
VI. WHERE TO FILE
Electronic Filing: The Department provides two secure
online options for submitting estimated payments: eForms
and Individual Online Payments. Payments are made by
Debit EFT and you may schedule your payment for a future
date.
Estimated payments may also be made using an ACH Credit
transaction through your bank. Some banks may charge a fee

for this service. An Electronic Payment Guide is available on
the Department’s website with information on how to submit
ACH Credit payments to the Department.
Mail: If you choose not to file online, you may send your
voucher and payment directly to the Department of Taxation,
P.O. Box 1478, Richmond, VA 23218 or to the Virginia city
or county where you live. A complete list of addresses is at
the end of this document.
If you are a nonresident, file with the Department of Taxation
or with the Virginia city or county in which the principal portion
of the income from Virginia sources was received.
VII. WHERE TO GET HELP AND FORMS
If you need assistance completing your return, call or visit the
Commissioner of the Revenue, Director of Finance or Director
of Tax Administration for your city or county or the Department
of Taxation. Requests for information may also be addressed
to the: Virginia Department of Taxation, P.O. Box 1115,
Richmond, VA 23218-1115, or call 804-367-8031. Do not
mail your income tax return to this address.
Forms may be downloaded from the Department's website
or requests may be addressed to: Virginia Department of
Taxation, P.O. Box 1317, Richmond, VA 23218-1317, or
call 804-367-8031. Do not mail your income tax return to
this address.
Visit the Department's website, www.tax.virginia.gov, where
you can obtain filing information, get answers to common
questions, download forms and more.
VIII. UNDERPAYMENT OF ESTIMATED INCOME TAX
Generally, an addition to tax is imposed by law if at least 90%
(662/3% if you are a farmer, fisherman or merchant seaman) of
your total tax liability is not paid throughout the year by timely
withholding and/or installments of estimated tax. The addition
to tax does not apply if each required installment is paid on
time and meets one of the following exceptions:
(a)	 is at least 90% (662/3% if you are a farmer, fisherman
or merchant seaman) of the amount due on the basis
of annualized income;
(b)	 is at least 90% (662/3% if you are a farmer, fisherman
or merchant seaman) of the amount due on the basis
of the actual taxable income;
(c)	 is based on a tax computed by using your income for
the preceding taxable year and the current year’s tax
rates and exemptions;
(d)	 is equal to or exceeds the prior year’s tax liability for
each installment period and the prior year return was
for a full year and reflected an income tax liability; or
(e)	 the sum of all installment underpayments for the
taxable year is $150 or less.
If you do not meet an exception, your underpayment
computation will be based on 90% of the current year’s
income tax liability or 100% of your liability for the preceding
year, whichever is less. The addition to tax is computed on
Form 760C (Form 760F for farmers, fishermen or merchant
seamen).

2022 ESTIMATED INCOME TAX WORKSHEET FOR INDIVIDUALS
PART I - COMPUTE YOUR ESTIMATED 2022 VIRGINIA INCOME TAX

	

See the instruction book for the income tax return you will file to determine the amounts for Lines 1 through 4.
	 1.	 Expected Virginia ADJUSTED GROSS INCOME subject to tax in 2022 (includes the age deduction plus
additions to and subtractions from federal adjusted gross income).
		
Refer to Section I to see if you are required to file Form 760ES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
	 2a.	If you will itemize deductions on your 2022 federal return, enter the estimated total of those deductions,
less state and local tax (Fixed Date Conformity adjustments should be made where applicable).. . . . . . . . 2a
			
OR
	 2b.	If you will not itemize deductions, enter the standard deduction amount for your filing status.
		 Single: $4,500; Married, filing joint or combined return: $9,000; Married, filing separately: $4,500. . . . . . . 2b
	 3.	 Expected amount of qualifying child and dependent care expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
	 4.	 Personal exemptions (Personal exemptions X $930. Exemptions for "65 or older" & "Blind" X $800). . . . . 4
	 5.	 Add Line 2a OR Line 2b, Line 3 and Line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5	
	 6.	 Estimated Virginia Taxable Income (Line 1 less Line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
	 7.	 Virginia Income Tax for the amount on Line 6 (See Tax Rate Schedule in Section III). . . . . . . . . . . . . . . . . 7
	 8.	 Tax Adjustments (See Tax Credits and Adjustments in Section III). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

	
	
	

A

SPOUSE USE	
ONLY when using	
filing Status 4 on	
Form 760PY

B

YOURSELF
Use for all
other filers

	 9.	 Your Estimated 2022 Virginia Income Tax (Line 7 less Line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10.	Total Estimated 2022 Virginia Income Tax (Line 9, Column A plus Column B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10

		 Refer to Section I before continuing to see if you are required to make estimated income tax payments.
	
	
	
	
	

PART II - COMPUTE YOUR ESTIMATED INCOME TAX PAYMENTS

11. Estimated 2022 Virginia income tax (Enter the amount from Line 10 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11
12. Amount you estimate will be withheld from your wages for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12
13. Estimated income tax due (Line 11 less Line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13
14. Enter the number of payments required (See Section II or the Payment Schedule below) . . . . . . . . . . . . . . . . . . . . . . . . . . .  14
15. INSTALLMENT PAYMENT AMOUNT. Divide the amount on Line 13 by the number of payments on Line 14.
(If you had a 2021 overpayment credit, subtract the amount of the overpayment credit that you are applying to
this installment.) Enter the amount here and on Form 760ES. Enclose your check or money order for this amount*. . .  15

	
	 * To pay electronically, see the Department's website www.tax.virginia.gov/payments. Use the estimated tax payment record section to record your
tax payments.

PAYMENT SCHEDULE

The estimated income tax return and payment of an individual, other than a self-employed farmer, fisherman, or merchant seaman is to be filed on or
before May 1 of the taxable year, unless the requirements to file are not met until after April 15. Use the table below to determine the number and amount
of each installment payment.
IF THE REQUIREMENTS ARE
FIRST MET IN THE TAXABLE
YEAR -

NUMBER OF
PAYMENTS
REQUIRED

FILE FORM
760ES ON OR
BEFORE

THE FOLLOWING PERCENTAGES OF THE ESTIMATED
USE VOUCHER TAX ARE TO BE PAID ON OR BEFORE —
NUMBER
May 1

June 15

September 15

January 15

on or before April 15th

4

May 1, 2022

1

25%

25%

25%

25%

after April 15th and before June 2nd

3

June 15, 2022

2

..........

33 /3%

1

1

331/3%

33 /3%

after June 1st and before Sept. 2nd

2

Sept. 15, 2022

3

..........

..........

50%

50%

after Sept. 1st and before Dec. 31st

1

Jan. 15, 2023

4

..........

..........

..........

100%

2022 FORM 760ES - Voucher 1

Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	 Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE MAY 1, 2022

0000000000 7628888 122051 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

 Address (Number and Street) of Taxpayer
City, State and ZIP Code
Daytime Phone Number

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment
. 00

2022 ESTIMATED TAX PAYMENT RECORD
Payment
Made With:
Voucher 1
Voucher 2
Voucher 3
Voucher 4
Total

Date

Check or Money
Order Number

Check or Money
Order Payment
Amount

Overpayment
Credit Applied

Total Amount
Paid

2022 FORM 760ES - Voucher 2
Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE JUNE 15, 2022

0000000000 7628888 122068 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment

 Address (Number and Street) of Taxpayer

. 00

City, State and ZIP Code
Daytime Phone Number

2022 FORM 760ES - Voucher 3
Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	 Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE SEPTEMBER 15, 2022

0000000000 7628888 122092 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment

 Address (Number and Street) of Taxpayer

. 00

City, State and ZIP Code
Daytime Phone Number

2022 FORM 760ES - Voucher 4
Doc ID 762

VIRGINIA ESTIMATED INCOME TAX
PAYMENT VOUCHER FOR INDIVIDUALS

	Check if this is a new address.
	 Check here if this is your first payment for

LOCALITY NO.

FOR OFFICE USE

this taxable year.

DUE JANUARY 15, 2023

0000000000 7628888 123013 000
 Your Social Security Number (SSN)

Spouse's SSN (if filing a joint return)

First Name

MI Last Name

Spouse's First Name (if filing a joint return)

MI Spouse's Last Name (if filing a joint return)

 Address (Number and Street) of Taxpayer
City, State and ZIP Code
Daytime Phone Number

Mail your voucher and payment to the Virginia Department of
Taxation, P. O. Box 1478, Richmond, VA 23218-1478, or see
pages 7-8 and use the address listed for the city or county
where you intend to file.
If you file with the Department, make your check payable to
the Department of Taxation. If you file locally, make your check
payable to your local Treasurer.

Amount of payment
. 00

2022 FORM 760ES MAILING ADDRESSES AND PHONE NUMBERS

Filing online is the fastest and easiest way to make payments. If you do not file online, mail your Form 760ES and payment
directly to the Department of Taxation, P.O. Box 1478, Richmond, VA 23218 or use the listing below to look up the mailing
address for the county or city where you intend to file.
Use this column for the first voucher filed for the taxable year.

Use this column for subsequent vouchers.

* Denotes Department of Taxation

* Denotes Department of Taxation

Commissioner of the Revenue

City/County	
001 Accomack County. .  .  .
003 Albemarle County* . .  .
510 Alexandria City *.  .  .  .  .
005 Alleghany County.  .  .  .

Local Phone	
757-787-5747. .
434-296-5851. .
703-746-4800. .
540-863-6640	

007 Amelia County .  .  .  .  .  .
009 Amherst County .  .  .  .  .
011 Appomattox Co. .  .  .  .  .
013 Arlington County* .  .  .  .
015 Augusta County .  .  .  .  .
017 Bath County .  .  .  .  .  .  .  .
019 Bedford County. . . . .
021 Bland County .  .  .  .  .  .  .
023 Botetourt County. . . .
520 Bristol City .  .  .  .  .  .  .  .  .
025 Brunswick County. .  .  .
027 Buchanan County.  .  .  .
029 Buckingham Co..  .  .  .  .
530 Buena Vista City.  .  .  .  .
031 Campbell County .  .  .  .
033 Caroline County .  .  .  .  .
035 Carroll County*.  .  .  .  .  .
036 Charles City Co*. .  .  .  .
037 Charlotte County. . . .
540 Charlottesville City .  .  .
550 Chesapeake City .  .  .  .
041 Chesterfield Co. .  .  .  .  .
043 Clarke County. .  .  .  .  .  .
570 Colonial Hgts. City .  .  .
580 Covington City .  .  .  .  .  .
045 Craig County. . . . . . .
047 Culpeper County. . . .
049 Cumberland Co..  .  .  .  .
590 Danville City.  .  .  .  .  .  .  .
051 Dickenson County .  .  .
053 Dinwiddie County.  .  .  .
595 Emporia City.  .  .  .  .  .  .  .
057 Essex County.  .  .  .  .  .  .
600 Fairfax City.  .  .  .  .  .  .  .  .
		
059 Fairfax County * .  .  .  .  .
610 Falls Church City .  .  .  .
		
061 Fauquier County.  .  .  .  .
063 Floyd County .  .  .  .  .  .  .
065 Fluvanna County*.  .  .  .
620 Franklin City.  .  .  .  .  .  .  .
067 Franklin County .  .  .  .  .
		
069 Frederick County*. .  .  .
630 Fredericksburg City . .
640 Galax City*.  .  .  .  .  .  .  .  .
071 Giles County.  .  .  .  .  .  .  .
073 Gloucester County .  .  .
075 Goochland County .  .  .
077 Grayson County.  .  .  .  .
079 Greene County* .  .  .  .  .
081 Greensville County.  .  .
		
083 Halifax County .  .  .  .  .  .
650 Hampton City .  .  .  .  .  .  .
085 Hanover County.  .  .  .  .
660 Harrisonburg City.  .  .  .
087 Henrico County*.  .  .  .  .
089 Henry County.  .  .  .  .  .  .
091 Highland County.  .  .  .  .
670 Hopewell City.  .  .  .  .  .  .
093 Isle of Wight Co..  .  .  .  .
095 James City County.  .  .
097 King & Queen Co.. . .
		

804-561-2158. .
434-946-9310. .
434-352-7450. .
703-228-4017. .
540-245-5640. .
540-839-7231. .
540-586-7621. .
276-688-4291. .
540-928-2050. .
276-645-7316. .
434-848-2313. .
276-935-6542. .
434-969-4972. .
540-261-8610. .
434-332-9518. .
804-633-8042. .
276-730-3080. .
804-652-2161. .
434-542-5546. .
434-970-3160. .
757-382-6736. .
804-748-1281. .
540-955-5108. .
804-520-9280. .
540-965-6350. .
540-864-6241. .
540-727-3443. .
804-492-4280. .
434-799-5145. .
276-926-1646. .
804-469-4500. .
434-634-5405. .
804-443-4737. .
703-385-7885. .
703-324-3857. .
703-248-5065. .
540-422-8163. .
540-745-9345. .
434-591-1940. .
757-562-1157. .
540-483-3083. .
540-665-5681. .
540-372-1004. .
276-236-2528. .
540-921-3321. .
804-693-3451. .
804-556-5807. .
276-773-2381. .
434-985-5211. .
434-348-4227. .
434-476-3314. .
757-727-6690. .
804-365-6129. .
540-432-7704. .
804-501-4263. .
276-634-4690. .
540-468-2142. .
804-541-2237. .
757-365-6301. .
757-253-6695. .
804-785-5976. .

Address	
ZIP Code
P.O. Box 186, Accomac .  .  .  .  .  .  . 23301-0186
P.O. Box 1478, Richmond..  .  .  .  . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
9212 Winterberry Ave., Ste E,
Covington.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24426
P.O. Box 269, Amelia . .  .  .  .  .  .  .  .  .  .  .  . 23002
P.O. Box 719, Amherst.  .  .  .  .  .  .  .  .  .  .  . 24521
P.O. Box 125, Appomattox .  .  .  .  .  .  .  .  . 24522
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 959, Verona.  .  .  .  .  .  .  .  .  .  .  .  . 24482
P.O. Box 130, Warm Springs .  .  .  .  .  .  . 24484
122 E. Main St., Ste. 103, Bedford.  .  . 24523
P.O. Box 130, Bland.  .  .  .  .  .  .  .  .  .  .  .  .  . 24315
57 S. Center Dr., Daleville .  .  .  .  .  .  .  .  . 24083
497 Cumberland St., RM 101, Bristol.24201
P.O. Box 669, Lawrenceville. .  .  .  .  .  .  . 23868
P.O. Box 1042, Grundy. .  .  .  .  .  .  .  .  .  .  . 24614
P.O. Box 138, Buckingham. .  .  .  .  .  .  .  . 23921
2039 Sycamore Ave., Buena Vista.  .  . 24416
P.O. Box 66, Rustburg .  .  .  .  .  .  .  .  .  .  .  . 24588
P.O. Box 819, Bowling Green.  .  .  .  .  .  . 22427
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 308, Charlotte C.H..  .  .  .  .  .  . 23923
P.O. Box 2964, Charlottesville.  .  .  .  .  .  .  . 22902
P.O. Box 15285, Chesapeake .  .  .  .  .  . 23328
P.O. Box 124, Chesterfield.  .  .  .  .  .  .  .  . 23832
P.O. Box 67, Berryville .  .  .  .  .  .  .  .  .  .  .  . 22611
P.O. Box 3401, Colonial Heights .  .  .  . 23834
P.O. Drawer 58, Covington.  .  .  .  .  .  .  .  . 24426
P.O. Box 186, New Castle .  .  .  .  .  .  .  .  . 24127
P.O. Box 1807, Culpeper .  .  .  .  .  .  .  .  .  . 22701
P.O. Box 77, Cumberland.  .  .  .  .  .  .  .  .  . 23040
P.O. Box 480, Danville .  .  .  .  .  .  .  .  .  .  .  . 24543
P.O. Box 1067, Clintwood. .  .  .  .  .  .  .  .  . 24228
P.O. Box 104, Dinwiddie.  .  .  .  .  .  .  .  .  .  . 23841
P.O. Box 956, Emporia.  .  .  .  .  .  .  .  .  .  .  . 23847
P.O. Box 879, Tappahannock.  .  .  .  .  .  . 22560
Room 224, City Hall,10455 Armstrong St.,
Fairfax. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22030
P.O. Box 1478, Richmond. . . . . 23218-1478
300 Park Ave., #202W,
Falls Church.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22046-3301
P.O. Box 149, Warrenton .  .  .  .  .  . 20188-0149
100 E. Main St., Box 5, Floyd.  .  .  .  .  .  . 24091
P.O. Box 1478, Richmond. . . . . 23218-1478
207 West Second Ave., Franklin. .  .  .  . 23851
1255 Franklin St., Suite 102,
Rocky Mount. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24151
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 644, Fredericksburg. .  .  .  .  .  . 22404
P.O. Box 1478, Richmond. . . . . 23218-1478
130 N. Main St., Pearisburg.  .  .  .  .  .  .  . 24134
6489 Main St., Ste. 137, Gloucester. . 23061
P.O. Box 60, Goochland.  .  .  .  .  .  .  .  .  .  . 23063
P.O. Box 126, Independence.  .  .  .  .  .  . 24348
P.O. Box 1478, Richmond. . . . . 23218-1478
1781 Greensville Co. Cir., Room 132,
Emporia .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23847
P.O. Box 1847, Halifax .  .  .  .  .  .  .  .  .  .  .  . 24558
P.O. Box 636, Hampton .  .  .  .  .  .  . 23669-0636
P.O. Box 129, Hanover.  .  .  .  .  .  .  .  .  .  .  . 23069
409 S Main St., Harrisonburg.  .  . 22801-3610
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1077, Collinsville .  .  .  .  . 24078-1077
P.O. Box 148, Monterey .  .  .  .  .  .  .  .  .  .  . 24465
P.O. Box 1604, Hopewell .  .  .  .  .  .  .  .  .  . 23860
P.O. Box 107, Isle of Wight. .  .  .  . 23397-0107
P.O. Box 283, Williamsburg .  .  .  .  .  .  .  . 23187
P.O. Box 178,
King & Queen Court House .  .  .  .  .  .  .  . 23085

Treasurer

City/County	
001 Accomack County. .  .  .
003 Albemarle County*.  .  .
510 Alexandria City* .  .  .  .  .
005 Alleghany County.  .  .  .
		
007 Amelia County .  .  .  .  .  .
009 Amherst County .  .  .  .  .
011 Appomattox Co. .  .  .  .  .
013 Arlington County*.  .  .  .
015 Augusta County .  .  .  .  .
017 Bath County.  .  .  .  .  .  .  .
019 Bedford County. . . . .
021 Bland County .  .  .  .  .  .  .
023 Botetourt County. . . .
520 Bristol City .  .  .  .  .  .  .  .  .
025 Brunswick County. .  .  .
		
027 Buchanan County.  .  .  .
029 Buckingham Co..  .  .  .  .
530 Buena Vista City.  .  .  .  .
031 Campbell County .  .  .  .
033 Caroline County.  .  .  .  .
035 Carroll County*.  .  .  .  .  .
036 Charles City Co*. .  .  .  .
037 Charlotte County. . . .
540 Charlottesville City.  .  .
550 Chesapeake City .  .  .  .
041 Chesterfield Co..  .  .  .  .
043 Clarke County. .  .  .  .  .  .
570 Colonial Hts. City .  .  .  .
580 Covington City .  .  .  .  .  .
045 Craig County. . . . . . .
047 Culpeper County. . . .
049 Cumberland Co..  .  .  .  .
590 Danville City.  .  .  .  .  .  .  .
051 Dickenson County .  .  .
053 Dinwiddie County . . .
595 Emporia City.  .  .  .  .  .  .  .
057 Essex County.  .  .  .  .  .  .
600 Fairfax City.  .  .  .  .  .  .  .  .
		
059 Fairfax County*. .  .  .  .  .
610 Falls Church City .  .  .  .
		
061 Fauquier County.  .  .  .  .
063 Floyd County .  .  .  .  .  .  .
065 Fluvanna County*.  .  .  .
620 Franklin City.  .  .  .  .  .  .  .
067 Franklin County .  .  .  .  .
		
069 Frederick County*. .  .  .
630 Fredericksburg City . .
640 Galax City*.  .  .  .  .  .  .  .  .
071 Giles County.  .  .  .  .  .  .  .
073 Gloucester County.  .  .
075 Goochland County.  .  .
077 Grayson County.  .  .  .  .
079 Greene County*.  .  .  .  .
081 Greensville County.  .  .
083 Halifax County .  .  .  .  .  .
650 Hampton City.  .  .  .  .  .  .
085 Hanover County.  .  .  .  .
660 Harrisonburg City.  .  .  .
087 Henrico County*.  .  .  .  .
089 Henry County.  .  .  .  .  .  .
091 Highland County.  .  .  .  .
670 Hopewell City.  .  .  .  .  .  .
093 Isle of Wight Co..  .  .  .  .
095 James City County.  .  .
097 King & Queen Co.. . .
		

Local Phone	
757-787-5738. .
434-296-5851. .
703-746-4800. .
540-863-6630. .
804-561-2145. .
434-946-9318. .
434-352-5200. .
703-228-4017. .
540-245-5660. .
540-839-7256. .
540-586-7670. .
276-688-3741. .
540-928-2030. .
276-645-7311. .
434-848-2512. .
276-935-6551. .
434-969-4744. .
540-261-8620. .
434-332-9590. .
804-633-5291. .
276-730-3060. .
804-652-4738. .
434-542-5125. .
434-970-3146. .
757-382-6281. .
804-748-1201. .
540-955-5160. .
804-520-9321. .
540-965-6340. .
540-864-5641. .
540-727-3442. .
804-492-4297. .
434-799-5140. .
276-926-1610. .
804-469-4500. .
434-634-2349. .
804-443-4371. .
703-385-7900. .
703-324-3857. .
703-248-5046. .
540-422-8180. .
540-745-9357. .
434-591-1945. .
757-562-8543. .
540-483-3078. .
540-665-5607. .
540-372-1001. .
276-236-2131. .
540-921-1240. .
804-693-2141. .
804-556-5806. .
276-773-2371. .
434-985-1456. .
434-348-4229. .
434-476-3318. .
757-727-6374. .
804-365-6050. .
540-432-7705. .
804-501-4729. .
276-634-4675. .
540-468-2265. .
804-541-2240. .
757-365-6228. .
757-253-6705. .
804-785-5978. .

Address	
ZIP Code
P.O. Box 296, Accomac .  .  .  .  .  .  . 23301-0296
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
9212 Winterberry Ave., Ste. F,
Covington.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24426
P.O. Box 730, Amelia . .  .  .  .  .  .  .  .  .  .  .  . 23002
P.O. Box 449, Amherst.  .  .  .  .  .  .  .  .  .  .  . 24521
P.O. Box 689, Appomattox.  .  .  .  .  .  .  .  . 24522
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 590, Verona.  .  .  .  .  .  .  .  .  .  .  .  . 24482
P.O. Box 306, Warm Springs .  .  .  .  .  .  . 24484
122 E. Main St., Ste. 101, Bedford.  .  .  .  .  . 24523
P.O. Box 145, Bland.  .  .  .  .  .  .  .  .  .  .  .  .  . 24315
P.O. Box 100, Fincastle .  .  .  .  .  .  . 24090-0100
497 Cumberland St., RM 102, Bristol. 24201
228 N. Main Street, Room 104,
Lawrenceville . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23868
P.O. Box 1056, Grundy. .  .  .  .  .  .  .  .  .  .  . 24614
P.O. Box 106, Buckingham. .  .  .  .  .  .  .  . 23921
2039 Sycamore Ave., Buena Vista . . .24416
P.O. Box 37, Rustburg .  .  .  .  .  .  .  .  .  .  .  . 24588
P.O. Box 431, Bowling Green.  .  .  .  .  .  . 22427
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 267, Charlotte C.H..  .  .  .  .  .  . 23923
P.O. 2854, Charlottesville.  .  .  .  .  . 22902-2854
P.O. Box 16495, Chesapeake .  .  .  .  .  . 23328
P.O. Box 70, Chesterfield.  .  .  .  .  .  .  .  .  . 23832
P.O. Box 537, Berryville.  .  .  .  .  .  .  .  .  .  . 22611
P.O. Box 3401,Colonial Heights .  .  .  . 23834
P.O. Drawer 878, Covington.  .  .  .  .  .  .  . 24426
P.O. Box 57, New Castle .  .  .  .  .  .  .  .  .  . 24127
P.O. Box 1447, Culpeper .  .  .  .  .  .  .  .  .  . 22701
P.O. Box 28, Cumberland.  .  .  .  .  .  .  .  .  . 23040
P.O. Box 1565, Danville.  .  .  .  .  .  .  .  .  .  . 24543
P.O. Box 708, Clintwood. .  .  .  .  .  .  .  .  .  . 24228
P.O. Box 178, Dinwiddie.  .  .  .  .  .  .  .  .  .  . 23841
P.O. Box 511, Emporia.  .  .  .  .  .  .  .  .  .  .  . 23847
P.O. Box 489, Tappahannock.  .  .  .  .  .  . 22560
Room 234, City Hall,10455 Armstrong St.,
Fairfax. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22030
P.O. Box 1478, Richmond. . . . . 23218-1478
300 Park Ave., #201W,
Falls Church .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22046-3301
P.O. Box 677, Warrenton .  .  .  .  .  .  .  .  .  . 20188
100 E. Main St., Rm 202, Floyd.  .  .  .  . 24091
P.O. Box 1478, Richmond. . . . . 23218-1478
207 West Second Ave., Franklin..  .  .  . 23851
1255 Franklin St. Suite 101,
Rocky Mount. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24151
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 267, Fredericksburg. .  .  .  .  .  . 22404
P.O. Box 1478, Richmond. . . . . 23218-1478
130 N. Main St., Pearisburg.  .  .  .  .  .  .  . 24134
6489 Main St., Gloucester .  .  .  .  . 23061-6102
P.O. Box 188, Goochland.  .  .  .  .  .  .  .  .  . 23063
P.O. Box 127, Independence.  .  .  .  .  .  . 24348
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box1055, Emporia .  .  .  .  .  .  .  .  .  .  . 23847
P.O. Box 825, Halifax.  .  .  .  .  .  .  .  .  .  .  .  . 24558
P.O. Box 638, Hampton .  .  .  .  .  .  . 23669-0638
P.O. Box 200, Hanover.  .  .  .  .  .  .  .  .  .  .  . 23069
P.O. Box 1007, Harrisonburg.  .  . 22803-1007
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 218, Collinsville.  .  .  .  .  . 24078-0218
P.O. Box 512, Monterey.  .  .  .  .  .  .  .  .  .  . 24465
P.O. Box 199, Hopewell.  .  .  .  .  .  .  .  .  .  . 23860
P.O. Box 79, Isle of Wight. .  .  .  .  . 23397-0079
P.O. Box 8701, Williamsburg .  .  .  .  .  .  . 23187
P.O. Box 98,
King and Queen Courthouse .  .  .  .  .  .  . 23085

2022 FORM 760ES MAILING ADDRESSES AND PHONE NUMBERS
Use this column for the first voucher filed for the taxable year.

Use this column for subsequent vouchers.

* Denotes Department of Taxation

* Denotes Department of Taxation

Treasurer

Commissioner of the Revenue

City/County	
Local Phone	
099 King George Co.. .  .  .  . 540-775-4664. .
		
101 King William Co..  .  .  .  . 804-769-4941. .
103 Lancaster County.  .  .  . 804-462-7920. .
		
105 Lee County.  .  .  .  .  .  .  .  . 276-346-7722. .
678 Lexington City	
540-462-3701	
			
107 Loudoun County* 	
703-777-0260. .
109 Louisa County. . . . . . 540-967-3432. .
111 Lunenburg County .  .  . 434-696-2516. .
			
680 Lynchburg City .  .  .  .  .  . 434-455-3870. .
113 Madison County .  .  .  .  . 540-948-4421. .
683 Manassas City*. . . . . 703-257-8222. .
685 Manassas Park City*. 703-335-8825. .
690 Martinsville City*.  .  .  .  . 276-403-5131. .
115 Mathews County*.  .  .  . 804-725-7168. .
117 Mecklenburg Co.. .  .  .  . 434-738-6191. .
119 Middlesex County.  .  .  . 804-758-5331. .
121 Montgomery Co..  .  .  .  . 540-382-5710. .
		
125 Nelson County .  .  .  .  .  . 434-263-7070. .
127 New Kent County.  .  .  . 804-966-9610. .
700 Newport News City.  .  . 757-926-8653. .
710 Norfolk City.  .  .  .  .  .  .  .  . 757-664-7885. .
131 Northampton Co. .  .  .  . 757-678-0446. .
133 Northumberland Co.. . 804-580-4600. .
720 Norton City.  .  .  .  .  .  .  .  . 276-679-0031. .
135 Nottoway County .  .  .  . 434-645-9317. .
137 Orange County.  .  .  .  .  . 540-672-4441. .
139 Page County. .  .  .  .  .  .  . 540-743-3840. .
141 Patrick County*. .  .  .  .  . 276-694-7131. .
730 Petersburg City. .  .  .  .  . 804-733-2315. .
143 Pittsylvania Co.. .  .  .  .  . 434-432-7940. .
735 Poquoson City .  .  .  .  .  . 757-868-3020. .
740 Portsmouth City .  .  .  .  . 757-393-8773. .
145 Powhatan County.  .  .  .  . 804-598-5616.  .  .
			
147 Prince Edward Co..  .  . 434-392-3231. .
149 Prince George Co. .  .  . 804-722-8740. .
153 Prince William Co.*. .  . 703-792-6710. .
155 Pulaski County.  .  .  .  .  . 540-980-7750. .
750 Radford City* .  .  .  .  .  .  . 540-731-3613. .
157 Rappahannock Co.. .  . 540-675-5370. .
760 Richmond City * .  .  .  .  . 804-646-5195. .
159 Richmond County.  .  .  . 804-333-3722. .
770 Roanoke City .  .  .  .  .  .  . 540-853-6543. .
161 Roanoke County. .  .  .  . 540-772-2049. .
163 Rockbridge Co.. .  .  .  .  . 540-463-3431. .
165 Rockingham Co..  .  .  .  . 540-564-3071. .
167 Russell County.  .  .  .  .  . 276-889-8018. .
775 Salem City .  .  .  .  .  .  .  .  . 540-375-3019. .
169 Scott County.  .  .  .  .  .  .  . 276-386-7692. .
		
171 Shenandoah Co.*.  .  .  . 540-459-6170. .
173 Smyth County.  .  .  .  .  .  . 276-782-4040. .
175 Southampton Co..  .  .  . 757-653-3030. .
177 Spotsylvania Co.. . . . 540-507-7054. .
179 Stafford County. .  .  .  .  . 540-658-4132. .
790 Staunton City .  .  .  .  .  .  . 540-332-3829. .
800 Suffolk City.  .  .  .  .  .  .  .  . 757-514-4260. .
181 Surry County. . . . . . . 757-294-5225. .
183 Sussex County.  .  .  .  .  . 434-246-1030. .
185 Tazewell County.  .  .  .  . 276-385-1239. .
810 Virginia Beach City.  .  . 757-385-4483. .
		
187 Warren County.  .  .  .  .  . 540-635-2651. .
191 Washington Co. .  .  .  .  . 276-676-6270. .
	
820 Waynesboro City .  .  .  . 540-942-6612. .
		
193 Westmoreland Co. .  .  . 804-493-0113. .
830 Williamsburg City .  .  .  . 757-220-6150. .
840 Winchester City .  .  .  .  . 540-667-1815. .
195 Wise County.  .  .  .  .  .  .  . 276-328-3556. .
197 Wythe County.  .  .  .  .  .  . 276-223-6015. .
199 York County .  .  .  .  .  .  .  . 757-890-3381. .

Address	
ZIP Code
10459 Courthouse Dr., Suite 101,
King George.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22485-3865
P.O. Box 1478, Richmond. . . . . 23218-1478
8311 Mary Ball Rd., Ste. 203,
Lancaster .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22503
P.O. Box 96, Jonesville. .  .  .  .  .  .  .  .  .  .  . 24263
300 E Washington St., Ste 103
Lexington .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24450
P.O. Box 1478, Richmond. . . . . 23218-1478
1 Woolfolk Ave, Ste. 203, Louisa .  .  .  . 23093
11512 Courthouse Rd., Ste. 101
Lunenburg .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23952
P.O. Box 858, Lynchburg .  .  .  .  .  . 24505-0858
P.O. Box 56, Madison.  .  .  .  .  .  .  .  .  .  .  .  . 22727
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 360, Boydton.  .  .  .  .  .  .  .  .  .  .  . 23917
P.O. Box 148, Saluda.  .  .  .  .  .  .  .  . 23149-0148
755 Roanoke St., Ste. 1-A,
Christiansburg .  .  .  .  .  .  .  .  .  .  .  .  .  . 24073-3170
P.O. Box 246, Lovingston.  .  .  .  .  .  .  .  .  . 22949
P.O. Box 99, New Kent.  .  .  .  .  .  .  .  .  .  .  . 23124
2400 Washington Ave., Newport News.23607
P.O. Box 2260, Norfolk.  .  .  .  .  .  .  . 23501-2260
P.O. Box 65, Eastville.  .  .  .  .  .  .  .  .  .  .  .  . 23347
P.O. Box 309, Heathsville.  .  .  .  .  .  .  .  .  . 22473
P.O. Box 347, Norton .  .  .  .  .  .  .  .  .  .  .  .  . 24273
P.O. Box 5, Nottoway .  .  .  .  .  .  .  .  .  .  .  .  . 23955
P.O. Box 389, Orange. .  .  .  .  .  .  .  .  .  .  .  . 22960
103 S. Court St., Suite C, Luray.  .  .  .  . 22835
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 272, Chatham .  .  .  .  .  .  . 24531-0272
500 City Hall Ave., Poquoson.  .  .  .  .  .  . 23662
801 Crawford St., Portsmouth .  .  .  .  .  . 23704
3834 Old Buckingham Rd., Suite C,
Powhatan .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23139
P.O. Box 446, Farmville .  .  .  .  .  .  .  .  .  .  . 23901
P.O. Box 155, Prince George .  .  .  .  .  . 23875
P.O. Box 1478, Richmond. . . . . 23218-1478
52 W. Main Street, Suite 200, Pulaski .24301
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 115, Washington .  .  .  .  .  .  .  .  . 22747
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 366, Warsaw .  .  .  .  .  .  .  .  .  .  .  . 22572
P.O. Box 718, Roanoke .  .  .  .  .  .  .  .  .  .  . 24004
P.O. Box 21709, Roanoke .  .  .  .  .  .  .  .  . 24018
P.O. Box 1160, Lexington.  .  .  .  .  .  .  .  .  . 24450
20 E. Gay St., Harrisonburg.  .  .  .  .  .  .  . 22802
137 Highland Dr., Ste C, Lebanon.  .  . 24266
P.O. Box 869, Salem. . . . . . . . . 24153-0869
190 Beech Street, Suite 206,
Gate City. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24251
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 985, Marion .  .  .  .  .  .  .  .  .  .  .  .  . 24354
P.O. Box 760, Courtland.  .  .  .  .  .  .  .  .  .  . 23837
P.O. Box 175, Spotsylvania .  .  .  .  .  .  .  . 22553
P.O. Box 98, Stafford .  .  .  .  .  .  .  .  . 22555-0098
P.O. Box 4, Staunton .  .  .  .  .  .  .  .  . 24402-0004
P.O. Box 1459, Suffolk .  .  .  .  .  .  .  . 23439-1459
P.O. Box 35, Surry .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23883
P.O. Box 1398, Sussex. .  .  .  .  .  .  .  .  .  .  . 23884
135 Court St., Ste. 301, Tazewell.  .  .  . 24651
2401 Courthouse Dr., Bldg.1,
Virginia Beach. . . . . . . . . . . . . . 23456-9002
P.O. Box 1775, Front Royal .  .  .  . 22630-0038
One Government Center Place, Ste. C,
Abingdon .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24210-8484
503 W. Main St., Rm. 107,
Waynesboro.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22980
P.O. Box 68, Montross .  .  .  .  .  .  .  .  .  .  .  . 22520
P.O. Box 245, Williamsburg .  .  .  .  .  .  .  . 23187
P.O. Box 1478, Richmond. . . . . 23218-1478
P.O. Box 1278, Wise. .  .  .  .  .  .  .  .  .  .  .  .  . 24293
225 S. 4th St., Ste. 101, Wytheville .  . 24382
P.O. Box 90, Yorktown .  .  .  .  .  .  .  . 23690-0090

City/County	

Local Phone	

099 King George Co.. .  .  .  .
		
101 King William Co..  .  .  .  .
103 Lancaster County.  .  .  .
		
105 Lee County.  .  .  .  .  .  .  .  .
678 Lexington City. .  .  .  .  .  .
107 Loudoun County*.  .  .  .
109 Louisa County. . . . . .
111 Lunenburg County .  .  .
		
680 Lynchburg City.  .  .  .  .  .
113 Madison County.  .  .  .  .
683 Manassas City*. . . . .
685 Manassas Park City*.
690 Martinsville City*.  .  .  .  .
115 Mathews County*.  .  .  .
117 Mecklenburg Co.. .  .  .  .
119 Middlesex County.  .  .  .
121 Montgomery Co..  .  .  .  .
		
125 Nelson County .  .  .  .  .  .
127 New Kent County.  .  .  .
700 Newport News City.  .  .
710 Norfolk City.  .  .  .  .  .  .  .  .
131 Northampton Co. .  .  .  .
133 Northumberland Co.. .
720 Norton City . . . . . . . .
135 Nottoway County .  .  .  .
137 Orange County.  .  .  .  .  .
139 Page County. .  .  .  .  .  .  .
141 Patrick County*. .  .  .  .  .
730 Petersburg City. .  .  .  .  .
143 Pittsylvania Co.. .  .  .  .  .
735 Poquoson City .  .  .  .  .  .
740 Portsmouth City .  .  .  .  .
145 Powhatan County.  .  .  .
		
147 Prince Edward Co..  .  .
149 Prince George Co..  .  .
153 Prince William Co.* . .
155 Pulaski County.  .  .  .  .  .
750 Radford City* .  .  .  .  .  .  .
157 Rappahannock Co. . .
760 Richmond City*. .  .  .  .  .
159 Richmond County.  .  .  .
770 Roanoke City .  .  .  .  .  .  .
161 Roanoke County. .  .  .  .
163 Rockbridge Co.. .  .  .  .  .
165 Rockingham Co..  .  .  .  .
167 Russell County.  .  .  .  .  .
775 Salem City .  .  .  .  .  .  .  .  .
169 Scott County.  .  .  .  .  .  .  .
		
171 Shenandoah Co.*.  .  .  .
173 Smyth County.  .  .  .  .  .  .
175 Southampton Co..  .  .  .
177 Spotsylvania Co.. . . .
179 Stafford County. .  .  .  .  .
790 Staunton City .  .  .  .  .  .  .
800 Suffolk City.  .  .  .  .  .  .  .  .
181 Surry County. . . . . . .
183 Sussex County.  .  .  .  .  .
185 Tazewell County.  .  .  .  .
810 Virginia Beach City.  .  .
		
187 Warren County.  .  .  .  .  .
191 Washington Co. .  .  .  .  .
		
820 Waynesboro City .  .  .  .
		
193 Westmoreland Co..  .  .
830 Williamsburg City.  .  .  .
840 Winchester City .  .  .  .  .
195 Wise County.  .  .  .  .  .  .  .
197 Wythe County.  .  .  .  .  .  .
199 York County .  .  .  .  .  .  .  .

540-775-2571. . 10459 Courthouse Dr., Suite 100,
King George.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22485
804-769-4930. . P.O. Box 1478, Richmond. . . . . 23218-1478
804-462-5630. . 8311 Mary Ball Rd., Suite 204,
Lancaster.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22503
276-346-7716. . P.O. Box 70, Jonesville. .  .  .  .  .  .  .  .  .  .  . 24263
540-462-3707. . P.O. Box 920, Lexington.  .  .  .  .  .  .  .  .  .  . 24450
703-777-0260. . P.O. Box 1478, Richmond. . . . . 23218-1478
540-967-3435. . 1 Woolfolk Ave., Ste. 202, Louisa.  .  .  . 23093
434-696-3354. . 11512 Courthouse Rd.,Suite 100,
Lunenburg .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23952
434-455-4242. . 900 Church St., Lynchburg .  .  .  .  .  .  .  . 24504
540-948-4409. . P.O. Box 309, Madison.  .  .  .  .  .  .  .  .  .  .  . 22727
703-257-8222. . P.O. Box 1478, Richmond. . . . . 23218-1478
703-335-8835. . P.O. Box 1478, Richmond. . . . . 23218-1478
276-403-5240. . P.O. Box 1478, Richmond. . . . 23218-14783
804-725-2341. . P.O. Box 1478, Richmond. . . . . 23218-1478
434-738-6191. . P.O. Box 250, Boydton.  .  .  .  .  .  .  .  .  .  .  . 23917
804-758-5302. . P.O. Box 182 Saluda .  .  .  .  .  .  .  .  . 23149-0182
540-382-5723. . 755 Roanoke St., Suite 1B,
Christiansburg .  .  .  .  .  .  .  .  .  .  .  .  .  . 24073-3169
434-263-7060. . P.O. Box 100, Lovingston.  .  .  .  .  .  .  .  .  . 22949
804-966-9615. . P.O. Box 109, New Kent.  .  .  .  .  .  .  .  .  .  . 23124
757-926-8740. . P.O. Box 975, Newport News.  .  .  .  .  .  . 23607
757-664-7800. . P.O. Box 3215, Norfolk.  .  .  .  .  .  .  . 23514-3215
757-678-0450. . P.O. Box 598, Eastville.  .  .  .  .  .  .  .  .  .  .  . 23347
804-580-5201. . P.O. Box 297, Heathsville.  .  .  .  .  .  .  .  .  . 22473
276-679-7246. . P.O. Box 618, Norton.  .  .  .  .  .  .  .  .  .  .  .  . 24273
434-645-9318. . P.O. Box 85, Nottoway.  .  .  .  .  .  .  .  .  .  .  . 23955
540-672-2656. . P.O. Box 469, Orange. .  .  .  .  .  .  .  .  .  .  .  . 22960
540-743-3975. . 103 S. Court St., Ste. A, Luray.  .  .  .  .  . 22835
276-694-7257. . P.O. Box 1478, Richmond. . . . . 23218-1478
804-733-2322. . P.O. Box 1478, Richmond. . . . . 23218-1478
434-432-7960. . P.O. Box 230, Chatham .  .  .  .  .  .  . 24531-0230
757-868-3015. . P.O. Box 2319, Poquoson .  .  .  .  . 23662-0319
757-393-8651. . 801 Crawford St., Portsmouth .  .  .  .  .  . 23704
804-598-5625. . 3834 Old Buckingham Rd., Ste. D,
Powhatan. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23139
434-392-3454. . P.O. Box 522, Farmville .  .  .  .  .  .  .  .  .  .  . 23901
804-722-8750. . P.O. Box 156, Prince George .  .  .  .  .  . 23875
703-792-6710. . P.O. Box 1478, Richmond. . . . . 23218-1478
540-980-7785. . 52 W. Main St., Ste.100, Pulaski .  .  .  . 24301
540-731-3661. . P.O. Box 1478, Richmond. . . . . 23218-1478
540-675-5360. . P.O. Box 37, Washington.  .  .  .  .  .  .  .  .  . 22747
804-646-6474. . P.O. Box 1478, Richmond. . . . . 23218-1478
804-333-3555. . P.O. Box 400, Warsaw.  .  .  .  .  .  .  .  .  .  .  . 22572
540-853-2561. . P.O. Box 1451, Roanoke .  .  .  .  .  .  .  .  .  . 24007
540-772-2056. . P.O. Box 21009, Roanoke .  .  .  .  .  .  .  .  . 24018
540-463-2613. . P.O. Box 784, Lexington.  .  .  .  .  .  .  .  .  .  . 24450
540-564-3053. . P.O. Box 471, Harrisonburg.  .  .  . 22803-0471
276-889-8028. . 137 Highland Dr., Ste B, Lebanon .  .  . 24266
540-375-3024. . P.O. Box 869, Salem. . . . . . . . . 24153-0869
276-386-7742. . 190 Beech St., Suite 205,
Gate City. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24251
540-459-6180. . P.O. Box 1478, Richmond. . . . . 23218-1478
276-782-4059. . P.O. Box 549, Marion.  .  .  .  .  .  .  .  .  .  .  .  . 24354
757-653-3025. . P.O. Box 250, Courtland.  .  .  .  .  .  .  .  .  .  . 23837
540-507-7058. . P.O. Box 100, Spotsylvania .  .  .  .  .  .  .  . 22553
540-658-8700. . P.O. Box 68, Stafford .  .  .  .  .  .  .  .  .  .  .  .  . 22555
540-332-3833. . P.O. Box 474, Staunton .  .  .  .  .  .  .  .  .  .  . 24402
757-514-4275. . P.O. Box 1583, Suffolk.  .  .  .  .  .  .  .  .  .  .  . 23439
757-294-5206. . P.O. Box 286, Surry .  .  .  .  .  .  .  .  .  .  .  .  .  . 23883
434-246-1087. . P.O. Box 1399, Sussex. .  .  .  .  .  .  .  .  .  .  . 23884
276-385-1300. . P.O. Box 969, Tazewell.  .  .  .  .  .  .  . 24651-0969
757-385-4445. . 2401 Courthouse Dr., Bldg 1.,
Virginia Beach. . . . . . . . . . . . . . 23456-9018
540-635-2215. . P.O. Box 1540, Front Royal .  .  .  . 22630-1540
276-676-6272. . One Government Center Place, Ste. B,
Abingdon.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24210-8484
540-942-6606. . 503 W. Main St., Room 105,
Waynesboro.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22980
804-493-0124. . P.O. Box 730, Montross.  .  .  .  .  .  .  .  .  .  . 22520
757-220-6155. . P.O. Box 886, Williamsburg .  .  .  .  .  .  .  . 23187
540-667-1815. . P.O. Box 1478, Richmond. . . . . 23218-1478
276-328-4077. . P.O. Box 1308, Wise. .  .  .  .  .  .  .  .  .  .  .  .  . 24293
276-223-6070. . 225 S. 4th St., Rm. 104, Wytheville.  . 24382
757-890-3420 . P.O. Box 251, Yorktown .  .  .  .  .  .  . 23690-0251

Address	

ZIP Code