2025 Form 763
Virginia Nonresident Income Tax Return
Download or Print 2025 Virginia Form 763
Use the embedded PDF viewer above to preview the 2025 Form 763 and access any PDF tools available in your browser. The large buttons below the viewer provide another way to download, print, or email yourself a link to this page. Prior-year versions of this PDF are available further down the page.
About Virginia Form 763
Virginia Form 763 is the individual income tax return for nonresidents with income from Virginia sources who meet the filing requirements. It calculates Virginia taxable income and tax, reports withholding and other payments, and determines whether you owe tax or are due a refund. Review the Form 763 instructions for filing requirements and exceptions, including the rules for certain residents of neighboring states and military families.
The 2025 Form 763 PDF contains the main two-page nonresident return. It includes filing status and exemption fields, income and deduction lines, tax and credit calculations, payment and refund fields, direct deposit information, and signature lines. The Nonresident Allocation Percentage section is included on page 2. Supporting schedules and the full line item instructions are published separately.
Use the allocation section to report income from all sources and from Virginia sources as directed by the instructions. Transfer the resulting percentage to Line 16 on page 1, then use it to calculate nonresident taxable income on Line 17. Use Schedule 763 ADJ for applicable Virginia adjustments and Schedule A if you itemize deductions.
Full-year Virginia residents generally use Form 760, while part-year residents generally use Form 760PY. Certain nonresidents who are exempt from Virginia income tax but had Virginia tax withheld may qualify to request a refund using Form 763-S instead. Check the instructions before choosing between Form 763 and Form 763-S.
Virginia Form 763 PDF Files by Year
Click any of the Virginia Form 763 PDF links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
Related Virginia Nonresident Income Tax Forms
Need to download more state income tax forms? View the 2025 Virginia nonresident tax forms list.
| Form Code | Form Name |
|---|---|
| Form 763 Instructions | Nonresident Individual Income Tax Instructions |
| Schedule 763 ADJ | Schedule of Adjustments for Nonresidents |
| Schedule A | Virginia Itemized Deductions |
| Form 763-S | Claim for Individual Income Tax Withheld |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2025 Virginia Form 763.
When is 2025 Virginia Form 763 due?
For tax year 2025, Virginia Form 763 is generally due May 1, 2026. If you need more time to file, review the extension rules in the Form 763 instructions. An extension to file does not extend the time to pay any tax due.
Who should use Virginia Form 763?
Use Form 763 if you are a Virginia nonresident with Virginia-source income and are required to file a Virginia income tax return. The filing rules include exceptions for certain nonresidents, so working in Virginia does not automatically mean you must file this return. Review the Form 763 instructions to determine which rules apply to you.
Does Form 763 include the nonresident allocation section?
Yes. Page 2 of the 2025 Form 763 PDF contains the Nonresident Allocation Percentage section. Column A reports income from all sources, and Column B reports income from Virginia sources as directed by the instructions. Enter the percentage from Line 15 of that section on Line 16 of the return, then calculate nonresident taxable income on Line 17.
Where can I find the Form 763 instructions?
You can view, download, and print the Form 763 instructions from our Virginia nonresident instructions page. The booklet explains filing requirements, income allocation, return lines, tax calculations, supporting schedules, and mailing guidance.
Where do I mail Virginia Form 763?
The Form 763 instructions list mailing addresses for local Commissioner of the Revenue offices and the Virginia Department of Taxation. Use the local address for the city or county where all or the principal part of your Virginia-source income was derived, or mail directly to the Department. Follow the booklet's address instructions for a refund return or a return with tax due.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 763 Nonresident Income Tax Return. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 763 Nonresident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 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.
- Virginia Code § 58.1-325, Virginia Taxable Income of Nonresident Individuals. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.