763-S: Claim for Individual Income Tax Withheld (2024)
Virginia · Virginia Tax · Used for tax years 2024
Virginia Form 763-S is a special nonresident claim for a refund of individual income tax withheld for 2024. It records your exemption category and the amount of Virginia tax withheld that you are requesting to be refunded.
Who files this form
Form 763-S is Virginia’s special nonresident claim for a refund of Virginia income tax withheld. For 2024, select the exemption category that applies to you:
- Commuter state exemption: You commuted daily from your home in the District of Columbia or Kentucky to work in Virginia. Your only Virginia-source income was wages and salaries subject to tax in that state or district. You did not live in Virginia or have Virginia as your domicile or legal residence at any time.
- Domiciliary state exemption: Your domicile or legal residence was Maryland, Pennsylvania, or West Virginia. Your only Virginia-source income was wages and salaries subject to tax in that state. You were not an actual Virginia resident and did not maintain a place of abode in Virginia for more than 183 days in total.
- Military spouse exemption: For at least one day of the tax year, you were married to a servicemember serving in compliance with military orders, and your Virginia income was solely income for services performed in Virginia. Complete the second-page qualification questions before claiming this exemption. It applies only to spouses, not dependents.
- Tax withheld in error by employer: You were not domiciled in or a legal resident of Virginia at any time, performed no services in Virginia, and your employer mistakenly withheld Virginia tax from your wages and salary.
If both spouses had Virginia income tax withheld, each must complete a separate Form 763-S.
When it's due
The 2024 Form 763-S is due May 1, 2025.
What you'll need
- Copies of your withholding statements. These are required to support the refund requested.
- A complete copy of your state-of-residence income tax return, if you are a resident of a state with an individual income tax.
- Federal Form 1310, if applicable, when the primary taxpayer is deceased.
For the military spouse exemption, also provide:
- A copy of your military spouse ID card, or check the box if one has not been issued.
- One or more documents supporting your elected tax residence: a Leave & Earning Statement (LES) for the year, a current driver’s license from your or your servicemember spouse’s domicile state, as applicable to your election, DD Form 2058 (State of Legal Residence Certificate), or another document identified on the form.
- A copy of the tax-year state income tax return filed with your elected state, if you answered yes to the filing question.
Have your spouse’s duty station locations and assignment dates, discharge date if applicable, and your marriage state and date available to complete the military spouse questions. For direct deposit, provide your bank routing number, account number, and account type.
How to file
- Enter your identifying information and select your exemption category in Step I. Check the applicable state or enter the requested two-letter state abbreviation. For the military spouse exemption, complete page 2 first.
- In Step II, enter the amount of Virginia tax withheld that you are requesting as a refund. Attach copies of your withholding statements.
- In Step III, attach a complete copy of your state-of-residence income tax return if your state has an individual income tax, and check the box.
- Complete the direct deposit section if you want your refund deposited into a domestic checking or savings account. Otherwise, the refund will be issued by check.
- Sign and date the form, and mail it to:
Department of Taxation
P.O. Box 1498
Richmond, Virginia 23218-1498
Common mistakes
- Leaving out withholding statements. The form requires copies.
- Omitting your state-of-residence return. To avoid delays, enclose a complete copy if your state has an individual income tax, and check the Step III box.
- Leaving military spouse questions or documents incomplete. The form warns that incomplete responses or missing documentation could delay your refund.
- Using one form for both spouses. Each spouse must complete a separate Form 763-S when both have Virginia income tax withheld.
- Entering only the refund adjustment on an amended claim. Enter the full refund amount as it should have appeared on the original return.
- Requesting an international direct deposit. Direct deposit is limited to domestic accounts.
Questions people ask
How will I receive my refund?
Complete the direct deposit section for a deposit to a domestic checking or savings account. If you leave that section incomplete, your refund will be issued by check. International deposits are not allowed.
Can my spouse and I use the same Form 763-S?
No. If both spouses have Virginia income tax withheld, each must complete a separate Form 763-S.
What amount should I enter on an amended claim?
Enter the full refund amount as it should have been reported on the original return.
Which residence can a military spouse elect for tax purposes?
You may elect your servicemember spouse’s residence or domicile, your own residence or domicile, or your servicemember spouse’s permanent duty station. Enter the elected state’s two-letter abbreviation on page 2 and in Category 3 on page 1.
Does the military spouse exemption apply to dependents?
No. The form says this exemption applies only to spouses of military servicemembers, not dependents.