763-S: Claim for Individual Income Tax Withheld (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 763-S is a special nonresident claim for a refund of individual income tax withheld for 2025. 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 a special nonresident claim for a refund of Virginia income tax withheld. For tax year 2025, select the exemption category that applies to you:
- Commuter state exemption: You commuted daily from your residence to work in Virginia, and your only Virginia-source income was wages and salaries subject to tax in the District of Columbia or Kentucky. You did not live in Virginia or have Virginia as your domicile or legal residence at any time.
- Domiciliary state exemption: You were a domiciliary or legal resident of 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 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 for services performed in Virginia. Complete the military spouse qualification page first. You may elect your servicemember spouse’s residence or domicile, your own residence or domicile, or your spouse’s permanent duty station as your residence for tax purposes. This exemption is for military spouses, not dependents.
- Tax withheld in error by employer: You were not a Virginia domiciliary or legal resident at any time, performed no services in Virginia, and your employer mistakenly withheld Virginia tax from your wages and salaries.
If both spouses had Virginia income tax withheld, each must complete a separate Form 763-S.
When it's due
For tax year 2025, Form 763-S is due May 1, 2026.
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. If no card has been issued, check the box provided.
- One or more residence-supporting documents listed on the form: a Leave & Earning Statement (LES) for the year, a current driver’s license from the applicable elected domicile state, DD Form 2058 (State of Legal Residence Certificate), or another document identified in the space provided. Check the boxes for the documents you enclose.
- A copy of the tax-year state income tax return filed with your elected state of residence, if you answered yes to that filing question. If that state has no income tax, check the box provided.
The military spouse page also asks for your spouse’s military service and duty station information, your marriage state and date, and information about any Virginia business or income-producing property.
How to file
- Fill in your identifying information and home address.
- In Step I, enter your exemption category number and check the state or enter its two-letter abbreviation as requested. For the military spouse exemption, complete the second page first.
- In Step II, enter the Virginia tax withheld that you want refunded. For an amended claim, enter the full refund amount as it should have appeared on the original return.
- Attach copies of your withholding statements. In Step III, enclose a complete state-of-residence income tax return if your state has an individual income tax, and check the box.
- For direct deposit, enter your bank routing number, account number, and account type. Only domestic accounts are allowed. If you leave this section incomplete, your refund will be issued by check.
- Sign and date the claim and provide your phone number.
Mail the claim 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.
- Submitting incomplete military spouse information. Complete every question and provide the requested documentation before claiming category 3. Missing responses or documents could delay your refund.
- Using one claim for both spouses. Each spouse must complete a separate Form 763-S if both had Virginia income tax withheld.
- Entering only an adjustment on an amended claim. Enter the full refund amount as it should have been reported on the original return.
- Expecting direct deposit without completing the bank section. An incomplete section means a refund by check. International deposits are not allowed.
Questions people ask
Can my spouse and I use one Form 763-S?
No. If both of you had Virginia income tax withheld, each must complete a separate Form 763-S.
How will I receive my refund?
You can complete the direct deposit section for a domestic checking or savings account. If that section is not completed, your refund will be issued by check. International deposits are not allowed.
What amount should I enter on an amended claim?
Enter the full refund amount as it should have been reported on the original return.
Does the military spouse exemption cover dependents?
No. It applies only to spouses of military servicemembers, not dependents.
Which residence can I elect for the military spouse exemption?
You may elect your servicemember spouse’s residence or domicile, your own residence or domicile, or your spouse’s permanent duty station. Enter the elected state’s two-letter abbreviation on the military spouse qualification page and in category 3 on the first page.