Virginia Form 763 at a glance
What it is: Form 763 is the 2025 Virginia Nonresident Income Tax Return.
Where and when to file: Due May 1, 2026.
Who signs: Sign on Your Signature and Date; for the Spouse's Signature, if a joint return, both must sign.
What to bring and attach to Virginia Form 763
Enclose a complete copy of your federal tax return and all other required Virginia enclosures.
A filled-in Virginia Form 763 example: a single filer with wages from Virginia
How to fill out Virginia Form 763, box by box
Names, Social Security Numbers, address and birth dates
Enter First Name, MI, Last Name, Suffix and Your Social Security Number, and check if deceased.
Enter the Spouse's First Name (Filing Status 2 Only), MI, Last Name, Suffix and Spouse's Social Security Number, and check if deceased.
Enter the Present Home Address (Number and Street or Rural Route), City, Town, or Post Office, State and ZIP Code.
Enter Your Birth Date (mm-dd-yyyy) and the Spouse's Birth Date (mm-dd-yyyy).
State of Residence and Virginia City or County
Enter the State of Residence and the Name of Virginia City or County in which principal place of business, employment, or income source is located, mark City OR County and enter the Locality Code.
Check Applicable Boxes
Under Check Applicable Boxes, mark Amended Return and enter the Reason Code, or mark Name(s) or Address Different than Shown on 2024 VA Return.
Mark Overseas on Due Date, Dependent on Another's Return, Qualifying Farmer, Fisherman, or Merchant Seaman, or EIC Claimed on federal return.
Filing Status
Enter Filing Status Code in the Filing Status box: 1 = Single. Federal head of household? YES; 2 = Married, Filing Joint Return - both must have Virginia income; 3 = Married, Spouse Has No Income From Any Source; 4 = Married, Filing Separate Returns.
If Filing Status 3 or 4, enter spouse's SSN in the Spouse's Social Security Number box at top of form and enter Spouse's Name.
Exemptions
Exemptions: Add Sections 1 and 2. Enter the sum on Line 12.
In Section 1, add You, Spouse if Filing Status 2 or 3 and Dependents, then X $930 = Total Section 1 (checked November 8, 2026).
In Section 2, enter You 65 or over, Spouse 65 or over, You Blind and Spouse Blind, then X $800 = Total Section 2 (checked November 8, 2026).
Lines 1 to 9
Line 1: Adjusted Gross Income from federal return - Not federal taxable income.
Line 2: Additions from Schedule 763 ADJ, Line 3.
Line 3: Add Lines 1 and 2.
Line 4: Age Deduction (See instructions and the Age Deduction Worksheet); Enter Birth Dates above. Enter Your Age Deduction on Line 4a and Your Spouse's Age Deduction on Line 4b.
Line 5: Social Security Act and equivalent Tier 1 Railroad Retirement Act benefits reported on your federal return.
Line 6: State income tax refund or overpayment credit reported as income on your federal return.
Line 7: Subtractions from Schedule 763 ADJ, Line 7.
Line 8: Add Lines 4a, 4b, 5, 6, and 7.
Line 9: Virginia Adjusted Gross Income (VAGI). Subtract Line 8 from Line 3.
Lines 10 to 19a
Line 10: Itemized Deductions from Virginia Schedule A, if applicable. See instructions.
Line 11: If you do not claim itemized deductions on Line 10, enter standard deduction. See instructions.
Line 12: Exemption amount. Enter the total amount from the Exemption Sections 1 and 2.
Line 13: Deductions from Schedule 763 ADJ, Line 9.
Line 14: Add Lines 10, 11, 12, and 13.
Line 15: Virginia Taxable Income computed as a resident. Subtract Line 14 from Line 9.
Line 16: Enter the percentage from Nonresident Allocation Section on Page 2 (Enter to one decimal place only).
Line 17: Nonresident Taxable Income. (Multiply Line 15 by percentage on Line 16).
Line 18: Income Tax from Tax Table or Tax Rate Schedule.
Line 19a: Your Virginia income tax withheld. Enclose Forms W-2, W-2G, 1099, and VK-1.
Lines 19b to 25
Line 19b: Spouse's Virginia income tax withheld. Enclose Forms W-2, W-2G, 1099, and VK-1.
Line 20: 2025 Estimated Tax Payments.
Line 21: 2024 overpayment credited to 2025 estimated tax.
Line 22: Extension Payment - submitted using Form 760IP.
Line 23: Credit for Low-Income Individuals or Virginia Earned Income Credit from Schedule 763 ADJ, Line 17.
Line 24: Total credits from Schedule OSC.
Line 25: Credits from Schedule CR, Section 5, Line 1A.
Lines 26 to 28
Line 26: Total payments and credits. Add Lines 19a through 25.
Line 27: If Line 18 is larger than Line 26, enter the difference. This is the INCOME TAX YOU OWE.
Line 28: If Line 26 is larger than Line 18, enter the difference. This is the OVERPAYMENT AMOUNT.
Lines 29 to 34
Line 29: Amount of overpayment on Line 28 to be CREDITED TO 2026 ESTIMATED INCOME TAX.
Line 30: Commonwealth Savers (formerly Virginia529 and ABLE) Contributions from Schedule VAC, Section I, Line 6.
Line 31: Other Voluntary Contributions from Schedule VAC, Section II, Line 14.
Line 32: Addition to Tax, Penalty, and Interest from enclosed Schedule 763 ADJ, Line 21. See instructions. Enclose 760C or 760F and check here.
Line 33: Sales and Use Tax is due on Internet, mail order, and out-of-state purchases (Consumer's Use Tax). See instructions. Check here if no sales and use tax is due.
Line 34: Add Lines 29 through 33.
Lines 35 and 36
Line 35: If you owe tax on Line 27, add Lines 27 and 34 - OR - If you have an overpayment on Line 28 and Line 34 is larger than Line 28, enter the difference. This is the AMOUNT YOU OWE. Enclose payment or pay at www.tax.virginia.gov. Check here if paying by credit or debit card - See instructions.
Line 36: If Line 28 is larger than Line 34, subtract Line 34 from Line 28. This is the amount to be REFUNDED TO YOU.
Direct Bank Deposit
If the Direct Deposit section is not completed, your refund will be issued by check. For DIRECT BANK DEPOSIT, Domestic Accounts Only, No International Deposits, enter Your Bank Routing Transit Number and Your Bank Account Number and mark Checking or Savings.
Nonresident Allocation Percentage
Under Nonresident Allocation Percentage, enter Lines 1 through 13 in A - All Sources and B - Virginia Sources, then on the TOTAL line add Lines 1 through 13 and enter each column total here.
Line 1 is Wages, salaries, tips, etc. Line 2 is Interest income. Line 3 is Dividends. Line 4 is Alimony received. Line 5 is Business income or loss. Line 6 is Capital gain or loss/capital gain distributions. Line 7 is Other gains or losses.
Line 8 is Taxable pensions, annuities, and IRA distributions. Line 9 is Rents, royalties, partnerships, estates, trusts, S corporations, etc. Line 10 is Farm income or loss. Line 11 is Other income. Line 12 is Interest on obligations of other states from Schedule 763 ADJ, Line 1. Line 13 is Lump-sum and accumulation distributions included on Sch. 763 ADJ, Line 3.
Line 15: Nonresident allocation percentage - Divide Line 14 B, by Line 14 A. Compute percentage to one decimal place (e.g., 5.4%). Enter on Page 1, Line 16.
Signatures, authorizations, dates and phone
Mark the box to authorize the Dept. of Taxation to discuss this return with the preparer.
Mark the box to agree to obtain Form 1099-G at www.tax.virginia.gov.
The undersigned declare under penalty provided by law that they have examined this return and to the best of their knowledge, it is a true, correct, and complete return.
Sign on Your Signature and Date; for the Spouse's Signature, if a joint return, both must sign.
Enter Your Phone Number and Date; for a joint return, enter the Spouse's Phone Number.
Common questions about Virginia Form 763
Is there a deadline?
Due May 1, 2026.
Sources
[1] Virginia Form 763 (Rev. 04/26), Nonresident Income Tax Return, Virginia Department of Taxation (the Official source link on this page).