2025 Form 763 Instructions
Virginia Nonresident Individual Income Tax Instructions
Download or Print 2025 Virginia Form 763 Instructions
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About Virginia Form 763 Instructions
Virginia Form 763 instructions explain how nonresidents complete Form 763, the Virginia Nonresident Income Tax Return. Use this booklet to review filing requirements and exceptions, complete each return line, allocate income between all sources and Virginia sources, and identify the schedules or supporting documents to include with your return.
The 2025 booklet includes filing and extension guidance, an age deduction worksheet, payment and refund options, a tax rate schedule, and mailing addresses. It explains the Nonresident Allocation Percentage section on page 2 of Form 763 and provides line instructions for Schedule 763 ADJ, Schedule VAC, and Schedule OSC. Virginia Schedule A and the Schedule A instructions are published separately.
Full-year Virginia residents generally use the Form 760 instructions, while part-year residents generally use the Form 760PY instructions. Certain nonresidents who are exempt from Virginia income tax but had Virginia tax withheld may qualify to use Form 763-S to request a refund instead. Review the filing exceptions before choosing a return.
Virginia Form 763 Instructions PDF Files by Year
Click any of the Virginia Form 763 Instructions 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 | Nonresident Individual Income Tax Return |
| Schedule 763 ADJ | Schedule of Adjustments for Nonresidents |
| Schedule A | Virginia Itemized Deductions |
| Schedule A Instructions | Virginia Itemized Deductions Instructions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 Virginia Form 763 Instructions.
What are the 2025 Virginia Form 763 Instructions used for?
Use the Form 763 instructions with Form 763 to prepare a Virginia nonresident individual income tax return. The booklet explains filing requirements, income allocation, line-by-line entries, deductions, credits, payments, refunds, and mailing guidance.
Who should use Virginia Form 763 instructions?
Nonresidents with Virginia-source income use this booklet to determine whether they must file Form 763 and how to complete it. The instructions also explain exceptions for certain nonresidents, including qualifying residents of neighboring states and military families. Working in Virginia does not automatically mean you must file Form 763.
Where are the nonresident income allocation instructions?
The Nonresident Allocation Percentage Table instructions begin on printed page 18 of the 2025 booklet. Use them to complete the allocation section on page 2 of Form 763. That section compares income from all sources with income from Virginia sources and provides the percentage entered on Line 16 of the return.
Which schedules do the Form 763 instructions cover?
The booklet contains line instructions for Schedule 763 ADJ, Schedule VAC, and Schedule OSC. It also explains when other supporting forms are needed. Virginia Schedule A and its itemized deduction instructions are separate PDFs.
Where can I find the Form 763 mailing addresses?
The final two pages of the 2025 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 Form 763 Nonresident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Virginia Form 763 Nonresident Income Tax Return. 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.