2025 Virginia Income Tax Forms
Printable VA State Tax Forms, Schedules, and Instructions
If you are preparing a Virginia income tax return for the first time, start by identifying your residency status. Full-year residents generally use Form 760. Part-year residents generally use Form 760PY. Nonresidents with income from Virginia sources generally use Form 763. Choosing the right resident, part-year resident, or nonresident form matters because Virginia provides a separate return and instructions for each residency type.
Below you will find the most common 2025 Virginia income tax forms, schedules, and instructions grouped by residency type. Each residency group begins with the return, instructions, and supporting schedules that taxpayers commonly need to get started. If you are not sure which residency status applies to you, review the Form 760 instructions, Form 760PY instructions, and Form 763 instructions before choosing a form. Forms used later for tax calculations, credits, payments, or other situations are listed under Other Forms.
2025 Full-Year Virginia Resident Tax Forms
You are generally a full-year Virginia resident if Virginia was your legal domicile for the entire tax year. You may also be treated as a resident if you maintained a place of abode in Virginia for more than 183 days during the year. Full-year residents begin with Form 760 and the Form 760 instructions.
As you complete your Virginia resident return, the form and line item instructions will tell you when to prepare additional schedules, credit forms, supporting worksheets, or payment forms. Use Schedule ADJ if you need to report Virginia additions, subtractions, or deductions. Use Schedule A and its instructions if you itemize deductions.
| Form Code | Form Name |
|---|---|
| Form 760 | Resident Individual Income Tax Return |
| Form 760 Instructions | Resident Individual Income Tax Return Instructions |
| Schedule ADJ | Virginia Schedule of Adjustments |
| Schedule A | Virginia Itemized Deductions |
| Schedule A Instructions | Virginia Itemized Deductions Instructions |
2025 Part-Year Virginia Resident Tax Forms
You are generally a part-year Virginia resident if you moved into Virginia during the year with the intent to become a resident, or moved out during the year to become a resident of another state. Part-year residents begin with Form 760PY and the Form 760PY instructions. The Schedule of Income helps part-year residents separate Virginia income from amounts connected to another state.
As you complete your Virginia part-year resident return, the form and line item instructions will tell you when to prepare additional schedules, credit forms, supporting worksheets, or payment forms. Complete the Schedule of Income first and attach it to Form 760PY. Use Schedule 760PY ADJ when the instructions direct you to report Virginia adjustments or certain credits, and use Schedule A and its instructions if you itemize deductions.
| Form Code | Form Name |
|---|---|
| Form 760PY | Part-Year Resident Individual Income Tax Return |
| Form 760PY Instructions | Part-Year Resident Individual Income Tax Instructions |
| 760PY Schedule of Income | Schedule of Income for Part-Year Resident Individual Income Tax Return |
| Schedule 760PY ADJ | Schedule of Adjustments for Part-Year Residents |
| Schedule A | Virginia Itemized Deductions |
| Schedule A Instructions | Virginia Itemized Deductions Instructions |
2025 Virginia Nonresident Tax Forms
You are generally a Virginia nonresident if you were neither a resident nor a part-year resident during the tax year. Nonresidents with income from Virginia sources begin with Form 763 and the Form 763 instructions. Some nonresident filers may also need Schedule 763 ADJ, while qualifying special nonresidents may use Form 763-S to claim a refund of Virginia income tax withheld.
As you complete your Virginia nonresident return, the form and line item instructions will tell you when to prepare additional schedules, credit forms, supporting worksheets, or payment forms. Use Schedule 763 ADJ when the instructions direct you to report Virginia additions, subtractions, deductions, or certain credits, and use Schedule A and its instructions if you itemize deductions. Form 763-S is a separate refund claim and is not a supporting schedule for Form 763.
| Form Code | Form Name |
|---|---|
| Form 763 | Nonresident Individual Income Tax Return |
| Form 763 Instructions | Nonresident Individual Income Tax Instructions |
| Schedule 763 ADJ | Schedule of Adjustments for Nonresidents |
| Schedule A | Virginia Itemized Deductions |
| Schedule A Instructions | Virginia Itemized Deductions Instructions |
| Form 763-S | Claim for Individual Income Tax Withheld |
2025 Other Virginia Individual Income Tax Forms
These Virginia individual income tax forms may apply whether you file as a resident, part-year resident, or nonresident. They are less commonly used than the main return forms listed above, but they are necessary when the form or line item instructions ask you to use them.
Common situations include calculating income tax, making a payment, filing for an extension, amending a return, documenting withholding, claiming credits, providing health care information, changing an address, or following up on a refund claim.
| Form Code | Form Name |
|---|---|
| Form 760 Tax Tables | Virginia Tax Rate Schedule and Income Tax Table |
| Form 760ES | Virginia Estimated Income Tax Payment Vouchers and Instructions for Individuals |
| Form 760C | Underpayment of Estimated Tax by Individuals, Estates and Trusts |
| Form 760C Instructions | Instructions for Form 760C, Underpayment of Virginia Estimated Tax by Individuals, Estates and Trusts |
| Form 760F | Form and Instructions for Underpayment of Estimated Tax by Farmers and Fishermen |
| Form 760IP | Virginia Automatic Extension Payment |
| Form 760-PFF | Payment Coupon for Previously Filed Individual Income Tax Returns by Farmers, Fishermen and Merchant Seamen |
| Form 760-PMT | Payment Coupon for Previously Filed Individual Income Tax Returns |
| Schedule ADJS | Supplemental Schedule of Adjustments |
| Schedule PY ADJS | Supplemental Schedule of Adjustments for Part-Year Residents |
| Schedule CR | Credit Computation Schedule for Forms 760, 760PY, 763 and 765 |
| Schedule CR Instructions | Credit Computation Schedule Instructions |
| Schedule HCI | Health Care Information Schedule |
| Schedule OSC | Credit for Tax Paid to Another State |
| Schedule VAC | Virginia Contributions Schedule |
| Schedule VACS | Supplemental Contributions Schedule for the Virginia College Savings Plan |
Need More Virginia Tax Forms?
The Virginia tax forms you prepare will depend on your residency status, types of income, deductions, claimed credits, and whether you are making a payment or expecting a refund. Remember that if you earned income from more than one state, you may need to prepare an income tax return for each additional state. If you need a Virginia form that is not listed above, visit the official Virginia Department of Taxation individual income tax forms page for the complete state list.
Last updated: October 26, 2026
References:
- Individual Income Tax Forms. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Residency Status. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 760 Resident Individual Income Tax Return. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 760PY Part-Year Resident Individual Income Tax Return. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 763 Nonresident Individual Income Tax Return. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Code § 58.1-302, Definitions. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.
- Virginia Code § 58.1-303, Residency for Portion of Tax Year. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.