763: Nonresident Individual Income Tax Return (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form 763 is the 2025 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 tax owed or a refund.
Who files this form
Form 763 is Virginia’s Nonresident Individual Income Tax Return for tax year 2025. The supplied form does not state income thresholds or full rules for who must file.
For married taxpayers using filing status 2, a joint return, both spouses must have Virginia income.
When it's due
The 2025 Virginia Form 763 is due May 1, 2026.
What you'll need
- A complete copy of your federal tax return and all required Virginia enclosures.
- Forms W-2, W-2G, 1099, and VK-1 to support Virginia income tax withheld, as applicable to you and your spouse.
- Applicable schedules used for entries on the return: Schedule 763 ADJ, Virginia Schedule A, Schedule OSC, Schedule CR, and Schedule VAC.
- Form 760C or 760F, if applicable to the addition to tax reported on line 32.
Have your Social Security number, birth date, address, state of residence, and applicable spouse information ready. The form also asks for the Virginia city or county where your principal business, employment, or income source is located, plus its locality code.
For direct deposit, provide your bank routing number, account number, and whether the account is checking or savings.
How to file
- Complete and sign the return. If filing jointly, both spouses must sign.
- Enclose a complete copy of your federal tax 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 indicated box if paying by credit or debit card.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Using federal taxable income on line 1. The form specifically asks for federal adjusted gross income, not federal taxable income.
- Leaving out required attachments. Enclose your complete federal return and required Virginia enclosures, including applicable withholding forms.
- Claiming both deduction types. Enter the standard deduction on line 11 only if you do not claim itemized deductions on line 10.
- Using too many decimal places. Enter the nonresident allocation percentage to one decimal place only.
- Missing a spouse’s signature. Both spouses must sign a joint return.
- Requesting an international direct deposit. Direct deposit is limited to domestic accounts.
Questions people ask
How do I calculate the nonresident allocation percentage?
In the Nonresident Allocation Percentage section on page 2, divide line 14, column B, Virginia sources, by line 14, column A, all sources. Express the result as a percentage to one decimal place, such as 5.4%, 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.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 29 lets you enter the amount of your line 28 overpayment to credit to 2026 estimated income tax.
Where do I report an extension payment?
Report an extension payment submitted using Form 760IP on line 22.
Can I authorize Virginia to discuss my return with my preparer?
Yes. The form includes an authorization for the Department of Taxation to discuss the return with your preparer.