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INSTRUCTIONS FOR COMPLETING. FORM 770. VIRGINIA FIDUCIARY INCOME TAX. RETURNS FOR 2016. COMMONWEALTH OF VIRGINIA. DEPARTMENT OF TAXATION. RICHMOND, VIRGINIA. Fiduciary Forms, 141 Schedule K-1, Schedule K-1 Resident or Part-Year Resident Beneficiary's Share of Fiduciary Adjustment (for tax years 2000-2002). Appendices contain the first and revised sets of user instructions , sample Pub Type— Guides - Non - Classroom ( 055 ) — Reports - Descriptive ( 141 )Income tax return filed by a Fiduciary, or Fiduciaries, for an estate or trust that has either (1) Arizona taxable income for the year or (2) gross income