Virginia form 763 2025

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Nonresidents of Virginia must file a Form 763. (A person is considered a nonresident of Virginia if they lived in Virginia for less than 183 days in a calendar year). An instruction booklet with return mailing address is also available on the website. Part-Year Residents of Virginia file a Form 760PY.
Due by May 1, 2024. Mail to the Department of Taxation, P.O. Box 1498, Richmond, Virginia 23218-1498.
Nonresident -- A person who is not a resident or part-year resident, but who receives taxable income from Virginia sources is a nonresident for income tax purposes. Nonresidents file Form 763.
2022 Form 763S, Virginia Special Nonresident Claim For Individual Income Tax Withheld.
Returns that cannot be filed electronically: 763S Virginia Special Nonresident Claim for Individual Income Tax Withheld. Any Virginia income tax return when the federal return is a U.S. Nonresident Alien or Dual-Status Income Tax return (Form 1040NR or 1040NR-EZ)
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The state of Virginia allows a special nonresident claim for taxes paid to the state by nonresidents in error, or under special circumstances. Both spouses must complete a separate Form 763-S when both filers have Virginia income tax withheld.
The PTE is required to withhold 5% of the share of taxable income from Virginia sources that is allocable to each nonresident owner. The amount of withholding tax may be reduced by any tax credits that were earned by the PTE and allowable by the Code of Virginia that pass through to nonresident owners.

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