763: Nonresident Individual Income Tax Return (2024)
Virginia · Virginia Tax · Used for tax years 2024
Form 763 is Virginia’s 2024 nonresident individual income tax return. It reports income from all sources and Virginia sources, calculates nonresident taxable income, and accounts for deductions, payments, and credits to determine the amount owed or refunded.
Who files this form
Form 763 is Virginia’s nonresident individual income tax return for tax year 2024. The form does not state income thresholds or full filing requirements.
For married taxpayers using filing status 2, Married, Filing Joint Return, both spouses must have Virginia income.
When it's due
The 2024 Virginia Form 763 is due May 1, 2025.
What you'll need
- A complete copy of your federal tax return, plus all required Virginia enclosures.
- Forms W-2, W-2G, 1099, and VK-1, as applicable, for Virginia income tax withheld on lines 19a and 19b.
- Schedule 763 ADJ, if you report adjustments, deductions, certain credits, or additions to tax, penalty, and interest from that schedule.
- Virginia Schedule A, if you claim itemized deductions.
- Schedules OSC, CR, or VAC, as applicable to the credits or contributions you report.
- Form 760C or 760F, if applicable to line 32. Enclose the form and check the box on that line.
For direct deposit, have your bank routing number, account number, and account type available.
How to file
Sign and date your return. Both spouses must sign a joint return. Enclose a complete copy of your federal return and all required Virginia enclosures.
If you owe an amount on line 35, enclose payment or pay at www.tax.virginia.gov. Check the box on line 35 if paying by credit or debit card.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Using federal taxable income on line 1. Enter federal adjusted gross income instead.
- Leaving out required enclosures. The form calls for a complete copy of your federal return and all required Virginia enclosures.
- Entering the allocation percentage with too many decimal places. Use one decimal place, such as 5.4%.
- Missing a spouse’s signature on a joint return. Both spouses must sign.
- Requesting an international direct deposit. Direct deposit is limited to domestic accounts.
- Leaving out the Virginia locality. The form marks as important the city or county where your principal place of business, employment, or income source is located.
Questions people ask
How do I calculate the nonresident allocation percentage?
Divide line 14, column B, Virginia Sources, by line 14, column A, All Sources. Express the result as a percentage to one decimal place and enter it on page 1, line 16.
What happens if I do not fill out the direct deposit section?
Your refund will be issued by check. Direct deposit is available only for domestic accounts.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 29 lets you enter the amount of your overpayment to credit to 2025 estimated income tax.
Where do I report my extension payment?
Report an extension payment submitted using Form 760IP on line 22.