2025 Form 763-S
Virginia Special Nonresident Claim for Individual Income Tax Withheld
Download or Print 2025 Virginia Form 763-S
Use the embedded PDF viewer above to preview the 2025 Form 763-S 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-S
Virginia Form 763-S is used to request a refund of Virginia income tax withheld when you qualify for one of the special nonresident exemption categories listed on the form. The categories cover qualifying commuters, residents of certain states, military spouses, and employees whose employers withheld Virginia tax in error. Read the requirements for your category before completing the claim.
The 2025 PDF contains two pages. Page 1 includes the exemption categories, refund amount, direct deposit fields, signature lines, and mailing instructions. Page 2 contains the Military Spouse Qualification questions and lists supporting documents for filers claiming that exemption.
Enclose copies of your withholding statements. The form also asks residents of states with an individual income tax to include a complete copy of their state of residence income tax return. Military spouse claimants must complete page 2 and provide the documentation requested there. If both spouses had Virginia income tax withheld, each spouse must complete a separate Form 763-S.
Form 763-S is a separate refund claim, not a schedule attached to Form 763. Nonresidents who need to report taxable Virginia-source income generally use Form 763 instead. Review the exemption categories on Form 763-S and the Form 763 instructions if you are unsure which form applies.
Virginia Form 763-S PDF Files by Year
Click any of the Virginia Form 763-S 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 |
| Form 763 Instructions | Nonresident Individual Income Tax Instructions |
| Form 760PY | Part-Year Resident Individual Income Tax Return |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2025 Virginia Form 763-S.
When is 2025 Virginia Form 763-S due?
The 2025 Form 763-S lists a due date of May 1, 2026. Complete the applicable exemption category, enter the Virginia withholding you are requesting back, sign the claim, and include the required supporting documents.
Who can use Virginia Form 763-S?
Use Form 763-S only if you meet the requirements of one of its four exemption categories: Commuter State Exemption, Domiciliary State Exemption, Military Spouse Exemption, or Tax Withheld in Error by Employer. The form states the residency and income conditions for each category. Being a nonresident alone does not establish eligibility for this refund claim.
What documents should I include with Form 763-S?
Include copies of your withholding statements and, if you are a resident of a state with an individual income tax, the complete state income tax return requested by the form. Military spouse claimants must also complete the second page and provide the supporting documentation it requests. Follow the requirements for your exemption category to avoid processing delays.
Can spouses file one joint Form 763-S?
No. The form directs each spouse to complete a separate Form 763-S when both have Virginia income tax withheld. Each spouse should complete and sign their own claim and provide the supporting documents that apply.
Where do I mail Virginia Form 763-S?
The 2025 form directs you to mail the completed claim to the Virginia Department of Taxation, P.O. Box 1498, Richmond, VA 23218-1498. Include the required withholding statements and other supporting documents. The mailing address is printed near the bottom of page 1.
Last updated: October 26, 2026
References:
- 2025 Virginia Form 763-S Special Nonresident Claim for Individual Income Tax Withheld. 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.
- Virginia Code § 58.1-342, Special Cases in Which Nonresident Need Not File Virginia Return. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.