If i don't have a 2022 tax liability why do i have to file 760c?
Form 760C is required to be filed in Virginia if your tax is underpaid during any estimated tax installment due date, unless your overall tax liability for 2023 is $150 or less. This is true even if you have a refund when you file your tax return. Please see 2022 Instructions for Form 760C for more details.
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