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Virginia Free Printable 2020 Virginia Form 763 Nonresident Individual Income Tax Instructions for 2021 Virginia Nonresident Income Tax Instructions

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Nonresident Income Tax Instructions
2020 Virginia Form 763 Nonresident Individual Income Tax Instructions

2020 Virginia Form 763 Nonresident Individual Income Tax Instructions Are you taking advantage of filing electronically? FASTER REFUND File electronically and request your refund as a direct deposit into your bank account. FEWER MISTAKES Electronic filing does the math for you and helps avoid costly mistakes, such as transposing numbers and calculation errors. EASY TO USE Follow step-by-step instructions for easy guidance through completing your return. PROOF OF RECEIPT When you file electronically, you’ll get a confirmation your return was received. CONFIDENTIALITY Our electronic filing options meet strict security guidelines to protect your identity and personal information. CONVENIENCE Access your tax account from anywhere 24/7. www.tax.virginia.gov Va. Dept. of Taxation 2614090 Rev. 12/20 Virginia Tax Online Services www.tax.virginia.gov Get Your Tax Refund Faster Using e-File Last year, over 3.6 million Virginia taxpayers used IRS e-File services to file their state and federal income tax returns. e-File is faster, safe and convenient. Use one of these Electronic Filing (e-File) options offered by participating software companies: • Free File - A free federal and state income tax preparation and electronic filing program available to taxpayers based on income and other eligibility requirements. • Free Fillable Forms - Online versions of the Virginia resident return and schedules that allow you to enter tax information just as you would if you were completing a paper form and then submit the return electronically through e-File. • Paid e-File - Commercial tax preparation and e-File software available online or over-the-counter for personal use and through tax preparers. Visit our website to find out more about these options, including links to e-File providers. Look Up Your Form 1099-G/1099-INT Information Online Form 1099-G/1099-INT may be downloaded securely and printed from our website. Check Your Refund Status e-File combined with Direct Deposit is the fastest way to receive your refund. To check your status, visit www.tax.virginia.gov or call 804.367.2486. See below for approximate refund turnaround time frames. To reduce the risk of refund fraud, the Virginia Department of Taxation uses various processes to validate tax refunds prior to issuance. These processes could delay the receipt of your refund. • If you e-File your return, 95% of refunds are generally processed within 1 week but could take up to 4 weeks. • If you file a paper tax return, your refund will generally be processed within 8 weeks. • If you mail your tax return using Certified Mail, it could take an additional 3 weeks. Make Online Payments • Make an Estimated Tax Payment, a Filing Extension Payment, a Return Payment or pay a Tax Bill online using Bank Debit or EFT Debit. Visit www.tax.virginia.gov. • Pay by credit or debit card at www.tax.virginia.gov/payments. The Department’s Individual Online Services Has New Features Visit our website. From your personal home page you can: • View total estimated payments made for the current tax year and any overpayment you may have carried forward to the current year from your previous year’s tax return. • Update your address and phone numbers in your personal profile at any time. • View your transaction history including return status, refunds, payments and correspondence sent to you by the Department. Refund Fraud Prevention The Virginia Department of Taxation takes the protection of your information seriously. Additional Steps to Protect You – and the Commonwealth As identity theft and refund fraud become more widespread, we are enlisting the support of taxpayers, tax preparers, employers, and payroll providers to stop tax fraud. Due to these changes, we may request additional information from you. In addition, we may take longer than in previous years to process your tax return. We are committed to safeguarding taxpayer information. WHAT YOU CAN DO Take these steps to protect yourself from related identity theft and refund fraud: If you think that you are a victim of identity theft, we suggest you take the following steps: • Do not provide personal information by mail, phone, email, or text to an unknown person • Submit Form 14039 Identity Theft Affidavit to the IRS • File your taxes early – and file electronically • Contact the Virginia Department of Taxation’s Identity Theft Information line at 804.404.4185 • Be sure you have all W-2s and other withholding statements before you file • Contact the three credit bureaus and your bank(s) to notify them • Include your Virginia Driver’s License Identification number and Issue Date on your return • Contact your local police or sheriff’s department to file a criminal complaint Thank you for helping us prevent refund fraud. For additional information, please see our website at www.tax.virginia.gov. Table of Contents What’s New.................................................................................................................................................. 1 Reminders.................................................................................................................................................... 2 General Information ................................................................................................................................... 3 Where to Get Forms and Assistance ....................................................................................................... 3 Estimated Income Tax Filing...................................................................................................................... 3 Amended Return Filing.............................................................................................................................. 3 Deceased Taxpayers................................................................................................................................. 4 Record Keeping......................................................................................................................................... 4 Filing Requirements ................................................................................................................................... 4 Filing Threshold......................................................................................................................................... 4 Residency Status....................................................................................................................................... 5 Which Form to File.................................................................................................................................... 6 When to File.............................................................................................................................................. 7 Where to File............................................................................................................................................. 8 Balance Due Returns................................................................................................................................ 8 Avoid Common Mistakes ........................................................................................................................... 8 How to Assemble Your Return .................................................................................................................. 8 Form 763 Line Instructions........................................................................................................................ 8 Name, Address and Social Security Number (SSN).................................................................................. 8 Check Boxes............................................................................................................................................. 9 Filing Status............................................................................................................................................... 9 Exemptions.............................................................................................................................................. 10 Age Deduction Worksheet........................................................................................................................11 Payment Options..................................................................................................................................... 15 Refund Options........................................................................................................................................ 16 Nonresident Allocation Percentage Table................................................................................................ 16 Line Instructions for Virginia Schedule 763 ADJ................................................................................... 17 Fixed Date Conformity Update................................................................................................................ 17 Additions to Federal Adjusted Gross Income.......................................................................................... 17 Subtractions from Federal Adjusted Gross Income................................................................................. 18 Deductions from Virginia Adjusted Gross Income................................................................................... 22 Computation for Tax Credit for Low-Income Individuals or Virginia Earned Income Credit..................... 24 Addition to Tax, Penalty and Interest....................................................................................................... 25 Instructions for Virginia Schedule VAC................................................................................................... 26 Virginia529 and ABLEnow Contributions................................................................................................. 26 Other Voluntary Contributions................................................................................................................. 26 Credit for Taxes Paid to Another State ................................................................................................... 31 Schedule OSC Line Instructions.............................................................................................................. 31 Tax Rate Schedule..................................................................................................................................... 33 Mailing Addresses and Telephone Numbers ................................................... Back Cover of this Booklet WHAT’S NEW Recyclable Materials Tax Credit Changes: For taxable years beginning on and after January 1, 2020, but before January 1, 2025, taxpayers may claim the Recyclable Materials Processing Equipment Tax Credit for machinery and equipment used predominantly in or on the premises of facilities that are predominantly engaged in advanced recycling. “Advanced recycling” is defined as the operation of a single-stream or multi-stream recycling plant that converts waste materials into new materials for resale by processing them and breaking them down into their raw constituents. This includes the operation of a materials recovery facility or materials reclamation facility that receives, separates, and prepares recyclable materials for sale to end-user manufacturers. See Schedule CR Instructions for more information. Virginia’s a’s Fixed Date Conformity with the Internal Revenue Code: Virginia’s date of conformity with the Internal Revenue Code (IRC) was advanced from December 31, 2018 to December 31, 2019, subject to certain exceptions. exceptions Additional information about conformity adjustments and other legislative changes required as a result of the 2020 General Assembly are addressed in Tax Bulletin 20-1 posted on the Department’s website at www.tax.virginia.gov. Virginia will continue to deconform from the following: bonus depreciation allowed for certain assets under federal law; the five-year carryback of certain federal net operating loss (NOL) deductions generated in the 2008 or 2009 taxable years; the federal income treatment of applicable high yield discount obligations; and the federal income tax treatment of cancellation of debt income realized in connection with certain business debts. Changes to Research and Development Tax Credits: The application due date for the Forms MRD and RDC has been extended from July 1 to September 1 of the calendar year following the close of the taxable year in which expenses related to these credits were paid or incurred. Changes to Certain Itemized Deductions: Individuals will continue to reference the instructions for Federal Schedule A (Form 1040) when itemizing deductions, but with certain exceptions. Communities of Opportunity Tax Credit Changes: For taxable years beginning on or after January 1, 2020, but before January 1, 2025, landlords renting a qualified housing unit located in an eligible census tract within the WashingtonArlington-Alexandria Metropolitan Statistical Area may qualify for the Communities of Opportunity Tax Credit. Under prior law, only landlords with qualified housing units located on eligible census tracts within either the Richmond Metropolitan or Virginia Beach-Norfolk-Newport News Metropolitan Statistical Areas qualified for the credit. See Schedule 500CR Instructions for more information. A sunset date of January 1, 2025, has been imposed on the credit. For taxable years beginning on or after January 1, 2019, Virginia deconforms from the suspension of the overall limitation on itemized deductions, commonly known as the Pease limitation. For Taxable Year 2020, Virginia will deconform from the increase in the medical expense deduction. See Virginia Schedule A and the Schedule A Instructions for more information. Report of Change in Federal Taxable Income: Recent legislation clarifies when taxpayers must report federal adjustments to the Department, effective July 1, 2020. For more information, see additional instructions in the Amended Returns section on Page 3 of these instructions. Green Job Creation Tax Credit Sunset Date Extension: The sunset date for the Green Job Creation Tax credit has been extended from January 1, 2021, to January 1, 2025. Amended Return Reason Codes: Taxpayers filing amended returns must now use codes to indicate the reason the return is being amended. See the Amended Returns section of these instructions for a list of the new amended reason codes. Motion Picture Tax Credit Changes: For taxable years beginning on and after July 1, 2020, but before January 1, 2027, the Virginia Film Office within the Virginia Tourism Authority may issue and a taxpayer may claim Motion Picture Production Tax Credits in future fiscal years other than the taxable year in which the Virginia production activities are completed. The Department is prohibited from paying interest on any prospective or future credits issued. See Schedule CR Instructions for more information. New Addition and Subtraction Codes Related to Certain Pass-Through Entity Amended Returns: Income related to certain partnership adjustments that result from federal tax changes and other changes to federal taxable income must be added to the owner’s individual income tax return if the income was not previously reported on the original Virginia return AND the partnership did not elect to file an amended return on behalf of its owners. See Code 19 “Federal Partnership Income Addition” on Page 18 of these instructions. See Page 22 for information on Code 59 “Federal Partnership Income Subtraction.” 1 REMINDERS Extension for Filing Income Tax Returns: All taxpayers are granted an automatic 6-month extension of time to file their income tax returns. No application for extension is required; however, any tentative tax due must be paid with an extension voucher, Form 760IP, by the original due date for filing the return. You can file and pay your tentative tax online using the Department’s eForms or Individual Online Services. Payments are made electronically and you may schedule payments to be made on a future date. Electronic Filing Requirements for Certain Taxpayers: For taxable years beginning on or after January 1, 2018 individuals are required to file and remit payment using an electronic medium if (i) any installment payment of estimated tax exceeds or can reasonably be expected to exceed $7,500, (ii) any payment made with regard to a return or extension of time to file exceeds $7,500, or (iii) the taxpayer’s estimated total tax liability exceeds $30,000. If any of the thresholds above apply to you, all future individual income tax payments must be made electronically. This includes all payments for estimated taxes, extensions of time to file, and any other amounts due when a return is filed. Consumer’s Use Tax: If you purchased merchandise by Internet, telephone, or mail, or you purchased any merchandise outside Virginia and paid no sales tax you may be required to pay Consumer’s Use Tax. Report the applicable tax on Form 763, Line 33. Litter Tax: Every manufacturer, wholesaler, distributor or retailer of the following products is subject to the Litter Tax. • Food for Human or Pet Consumption • Groceries • Cigarettes and Tobacco • Soft Drinks and Carbonated Waters • Distilled Spirits, Wine, Beer and Other Malt Beverages • Newspaper or Magazines • Paper Products and Household Paper • Glass and Metal Containers • Plastic or Fiber Containers made of Synthetic Material • Cleaning Agents and Toiletries • Nondrug Drugstore Sundries • Motor Vehicle Parts Businesses become subject to the tax on the first January 1 they are in business. The Litter Tax return, Form 200, and payment of the tax are due on May 1 of each year, for the preceding calendar year. File and pay your Litter Tax Return online using the Department’s eForms. Complete the online version of the Litter Tax Return as you would if you were completing a paper form. Payments are made electronically and you may schedule payments to be made on a future date. If you are unable to file and pay electronically you may request a waiver. You can obtain the waiver request form at www.tax.virginia.gov or by calling 804.367.8037. Civil and Criminal Penalties: The civil penalty for filing a false or fraudulent return or for failing or refusing to file any return with intent to evade the tax, is an additional penalty of 100% of the correct tax. Any individual who willfully fails or refuses to file a return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor. In addition, an individual who makes any false statements on a return, with intent to defraud the Commonwealth, shall be guilty of a Class 6 felony. Debt Collection: Before issuing any refunds, Virginia law requires the Department to check for any outstanding debt with agencies of the Commonwealth of Virginia, Virginia local governments and the Virginia court system. If any such debt is found, regardless of the type of tax return filed, all or part of your refund may be withheld to help satisfy the debt and the processing of your return will be delayed. In addition, the Department is authorized to submit eligible state income and business tax debts to the U.S. Department of Treasury Offset Program (TOP). Once a debt is submitted, the U.S. Department of Treasury will withhold or reduce your eligible federal tax refund or federal vendor payment by the amount of your debt. The Internal Revenue Code authorizes this process, known as “offset.” Offset of federal refunds is only one source of funds that the Department of Taxation may use to satisfy an outstanding tax bill. Your state income tax refund and payments from other state agencies may be withheld to satisfy an outstanding tax bill as well. Because of timing differences in obtaining funds from various sources, it is possible for us to receive funds from more than one source to satisfy the same debt. If this happens, the overpaid amount will be released upon receipt of the funds. You do not need to contact the Department to request your refund. Direct Deposit: Due to electronic banking rules, the Department will not allow direct deposits to or through foreign financial institutions. Attempting to use direct deposit to transfer funds electronically to a financial institution outside the territorial jurisdiction of the United States will significantly delay your refund. Visit www.tax.virginia.gov for details. Tax-Related Identity Theft: Tax-related identity theft occurs when someone uses your Social Security Number to file a tax return claiming a fraudulent refund. Often, an identity thief will use your Social Security Number to file a return early in the year. You may not be aware that you are a victim until you file your return and learn one already has been filed. We apply stringent scrutiny to all tax returns in an attempt to detect fraudulent tax refunds. If you receive a letter from us asking for additional information to verify that you are the actual taxpayer filing a return, please respond immediately. To learn more about identity theft and how to protect yourself, see the following resources: • IRS Taxpayer Guide to Identity Theft • IRS Identity Protection Tips • Virginia Attorney General • Federal Trade Commission 2 GENERAL INFORMATION • If the corporation is an owner of a partnership and receives Form 502FED-1, Virginia Partnership-Level Federal Adjustments Report, from the partnership and needs to file an amended Virginia return in order to report its distributive share of the partnership-level adjustment, the corporation must enclose a copy of Form 502FED-1 with the amended return. WHERE TO GET FORMS AND ASSISTANCE Where to Get Forms • Download returns and schedules from the Department’s website www.tax.virginia.gov. • Order forms by phone. Call 804.367.8031. If you are an owner of a partnership and receive Form 502FED-1, Virginia Partnership-Level Federal Adjustments Report, from the partnership and need to file an amended Virginia return in order to report the distributive share of the partnership-level adjustment, you must enclose a copy of Form 502FED-1 with the amended return. Assistance • Call Customer Services at 804.367.8031. TTY users dial 7-1-1 between 8:30 a.m. and 5:00 p.m. • Mail requests for information to Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115 (Do not mail your return to this address). • Contact the Department for assistance at www.tax.virginia.gov. • Call or visit your Commissioner of the Revenue, Director of Finance or Director of Tax Administration. Check the list on the back cover for contact information. Any taxpayer filing an amended federal return must also file an amended state return and must pay any additional tax and interest due, if applicable. More information about the processes and deadlines by which taxpayers are required to report information and pay any associated taxes to the Department is available on the Department’s website at www.tax.virginia.gov. ESTIMATED INCOME TAX FILING If you file an amended return with any other state that results in a change that would affect your Virginia income tax, you must file an amended Virginia tax return within 1 year. If you did not have enough income tax withheld, you may need to pay estimated income tax. Generally, you are required to make payments of estimated income tax if your estimated Virginia tax liability exceeds your Virginia withholding and other tax credits by more than $150. If the change reduces the tax, by law the Department may issue a refund only if the amended return is filed within: • 3 years from the due date of the original return, including valid filing extensions; To make estimated tax payments online, visit the Department’s website: www.tax.virginia.gov or file Form 760ES. • 1 year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Virginia tax attributable to the federal change or correction; If you owe a large amount of tax, you may need to increase the amount of tax withheld or make estimated tax payments during the year. • 1 year from the final determination of the amended return of any other state or change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction; You may be penalized if you underpaid your estimated tax or did not have enough tax withheld. AMENDED RETURN FILING When to File Individuals are required to report to the Department federal adjustments and pay any additional amounts due within one year after the final determination date of such adjustments (“the oneyear requirement”). For the purposes of the one-year requirement, the “final determination date” is defined as one of the following: • 2 years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return; or • If the federal adjustment is the result of an audit or other action by the IRS, the final determination date is defined as the first day on which no federal adjustments arising from that audit or other action remain to be finally determined. For agreements required to be signed by the IRS and the taxpayer, the final determination date is defined as the date on which the last party signed the agreement. • 2 years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment. Form 763 If you are filing an amended return, check the amended return box. In addition, enter the appropriate amended return reason code (see below) in the space provided. Select the reason code that best indicates why your return is being amended and enclose the appropriate documentation. • If the federal adjustment is the result of an audit or other action by the IRS, and the taxpayer filed as a member of a Virginia combined or consolidated return, the final determination date is defined as the first day on which no related federal adjustments arising from that audit remain to be finally determined for the entire group. Code • If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request or if it is a federal adjustment reported on an amended federal return or other similar report, the final determination date is defined as the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed. 3 Amended Return Reason 01 NOL 02 PTE Federal Adjustment – Enclose Form 502FED-1 03 Federal Audit (other than PTE) – Enclose copy of IRS final determination 04 Nonrefundable or Refundable Tax Credit Change 30 Other – Enclose Explanation Do not make any adjustments to the amended return to show that you received a refund or paid a balance due as a result of the original return. link for Virginia Administrative Code and find Title 23 Taxation. Select Agency 10, Department of Taxation and Chapter 110 Individual Income Tax. General instructions are provided in 23VAC10-110-80 and 23VAC10-110-81. Use the worksheet for amended returns below to determine if you are due a refund or if any additional tax due should be paid with your amended return. DECEASED TAXPAYERS Surviving Spouse filing Joint Return: As the surviving spouse, you are considered the primary taxpayer. To complete your return: • List your name, Social Security Number and Date of Birth first on the return. • Include your spouse’s name, Social Security Number and Date of Birth in the fields labeled for spouse. • Fill-in the Deceased oval next to the field for your spouse’s Date of Birth. • Any refund issued will be made payable to the surviving spouse. The refund may be direct deposited. • No additional documentation or forms are required. Single Filers: If you are the court-appointed or certified Personal Representative (also referred to as Executor or Administrator) of the decedent’s estate, include a copy of the court certificate showing your appointment with the return. • Any refund issued will be made payable to the estate of the decedent • The refund will be issued as a check. The check may be cashed or deposited with the endorsement of the court-appointed Personal Representative. Worksheet for Amended Returns 1. Income tax paid with original return, plus additional income tax paid after it was filed..........1___________________ 2. Add Line 1 above and Line 26 from amended Form 763 and enter the total here.............2___________________ 3. Overpayment, if any, as shown on original return or as previously adjusted..................3___________________ 4. Subtract Line 3 from Line 2.....4___________________ 5. If Line 4 above is less than Line 18 on amended Form 763, subtract Line 4 above from Line 18 on amended Form 763. This is the Tax You Owe...................................5___________________ 6. Refund. If Line 18 on amended Form 763 is less than Line 4 above, subtract Line 18 on amended Form 763 from Line 4 above. This is the Tax You Overpaid...................................6___________________ Joint Filers, both Taxpayers Deceased: Follow the instructions for Single Filers. Important: If a refund is due, the refund will be issued in the name of the surviving spouse or the estate of the decedent(s) unless a properly completed copy of federal Form 1310 is provided. When filing electronically, the Form 1310 must be included with the federal filing. Required Enclosures If you filed an amended federal return, enclose a copy of your federal Form 1040X or other claim form and supporting material with your amended Virginia return to substantiate the amendment. In addition, a copy of the final determination made by the IRS should be included to verify acceptance of the amended federal return. If amending your Virginia return for other reasons, enclose a statement explaining why you are amending your return. Show any computations necessary to verify the adjustments you are making. Submit your check or money order with your return if you owe a balance due. Also, include additional Forms W-2, 1099 or VK-1 with your return if claiming more income tax withheld than what was claimed on your original return. RECORD KEEPING Keep your tax records for at least 3 years from the due date of the return or the date the return was filed, whichever is later. If the IRS requires you to keep your federal records for a longer period of time, keep your state records for the same period of time. FILING REQUIREMENTS Filing Threshold Filing requirements are based on your residency status and the amount of your income. Dependents and students are subject to the same filing requirements as anyone else. • Nonresidents of Virginia with income at or above the filing threshold must file if any of their income is from Virginia sources. Federal Adjustments If your federal income tax return was adjusted by the IRS during the taxable year, an amended Virginia return must be filed within 1 year after the final determination of such federal change, correction or renegotiation. Include a copy of the federal adjustments. See “When to File” earlier in this section for additional information. • Residents of Virginia with income at or above the minimum filing threshold must file. Net Operating Losses For information on Virginia residency requirements, please read the next section, “Residency Status.” Although there is no express statutory provision for a separate Virginia net operating loss available for carryback or carryover, the amount of federal net operating loss is the starting point in computing the amount of deduction to be allowed on the Virginia return. Check the amended return box located on the front of Form 763, indicating that this is an amended return. Also, place the reason code “01” in the adjacent box, indicating the return is the result of a net operating loss (NOL) carryback. Be sure to enclose a complete copy of your federal amended return, if applicable. General instructions for computing the NOL can be obtained from the Virginia Administrative Code (Title 23, Taxation) website at law.lis.virginia.gov/. Select the If your Virginia Adjusted Gross Income (VAGI) is at or above the threshold amount shown in the following table, you are required to file. VAGI is the Adjusted Gross Income on your federal return plus any Virginia additions from Line 2, minus any Virginia subtractions from Line 8. Information on Virginia additions and subtractions is included in the instructions later in this booklet. 4 If your income is only from wages, salaries and interest from a savings or checking account, your VAGI is usually the same as the federal adjusted gross income shown on your federal return. Once you have computed your VAGI, check the chart below to see if you need to file a Virginia income tax return. are domiciliary residents of another state while attending college in Virginia or the spouses* and dependents of members of the U.S. armed forces stationed in Virginia. Although this residency classification does not apply to members of the U.S. Congress, it does apply to members of their families and staffs. *The spouse of a military service member may be exempt from Virginia individual income tax on income from services performed in Virginia if (i) the service member is present in Virginia in compliance with military orders; (ii) the spouse is in Virginia solely to be with the service member; and (iii) they both maintain domicile in another state that is the same for both spouses. For more information, see Tax Bulletin 09-10 and Tax Bulletin 10-1 which are available on the Department’s website at www.tax.virginia.gov. YOU DO NOT HAVE TO FILE IF YOU ARE: Single and your VAGI is less than................... $11,950 Married filing a joint return (both must have Virginia Source Income) and your combined VAGI is less than.............................$23,900 Married, spouse has no income from any source and your VAGI is less than........... $11,950 Nonresidents Married filing separately (on separate forms) and your VAGI is less than................... $11,950 Nonresidents of Virginia with Virginia Adjusted Gross Income at or above the filing threshold must file if any of their income is from Virginia sources. Income from Virginia sources is income received from labor performed, business done, or property located in Virginia, including gains from sales, exchanges or other dispositions of real estate and intangible personal property having a situs in Virginia. Virginia source income includes income passed through from a partnership, S corporation or limited liability company that does business in Virginia. It also includes business income and proceeds from real estate transactions passed through by a Virginia trust. It generally does not include personal savings account interest or dividends from an individual’s stock market investments. If you are not required to file, but you had Virginia income tax withheld or you made estimated payments, you are entitled to a refund of the amount withheld or paid. You must file a return to get a refund. We periodically review and update the Department’s records to make sure that we have correct return information. Sometimes, we have to contact taxpayers to confirm that they did not need to file for a given year. As a result, even if you do not need to file a return for 2020, you may receive an inquiry at a later date to verify your VAGI. RESIDENCY STATUS Residents Those who maintain legal domicile in another state and live in Virginia less than 183 days of the taxable year (or do not live in Virginia at all) are nonresidents. Also, members of the U.S. armed forces who have another state as their home of record (legal domicile) are generally classified as nonresidents of Virginia, even though they may be stationed in Virginia for years. Every Virginia resident whose Virginia Adjusted Gross Income is at or above the minimum filing threshold must file. Any “federal area” such as a military or naval reservation, federal agency or federal administration that is inside the geographical boundaries of Virginia is considered a location in Virginia and non-active duty residents of those areas are subject to Virginia income tax just like residents of any other location in the state. Exceptions for Certain Nonresidents If you are a nonresident of Virginia who commutes daily to work in Virginia from Kentucky or the District of Colum­bia, you do not have to file if: • You have no actual place of abode in Virginia at any time during the year; • Salaries and wages are your only Virginia source income; and • Your salaries and wages are subject to income taxation by Kentucky or the District of Columbia. You may be required to file as a resident in two states if you are an actual resident of one state and a domiciliary resident of another state (see definitions below). If you are in this situation, you may be able to take a credit on the return filed in the state of your legal domicile. Refer to the instructions for Schedule OSC on Page 31 of these instructions for more information on the credit for tax paid to another state. Domiciliary Residents If you are a nonresident of Virginia who is a resident of Maryland, Pennsylvania or West Virginia and you earn salaries and wages in Virginia, you are exempt from filing a Virginia income tax return and paying Virginia income tax if: • Your only income from sources in Virginia is from salaries and wages; and • Your salaries and wages are subject to income taxation by Maryland, Pennsylvania or West Virginia. If you are a domiciliary resident of Kentucky, Mary­l and, Pennsylvania, West Virginia or the District of Co­lumbia and have income from Virginia sources other than wages and salaries, (such as business income or gain from the sale of a residence), you must file a Vir­ginia Nonresident Individual Income Tax Return, Form 763, and pay tax on income not specifically exempted above. Spouses of Military Personnel: For Taxable Year 2018 and after, the Servicemember Civil Relief Act (SCRA), as amended by Veterans Benefits and Transition Act, provides that the spouse of a servicemember may to elect to use the same residence for state Anyone who maintains a legal domicile (residence) in Virginia, whether living in or out of Virginia, is a domiciliary resident. This includes members of the U.S. armed forces who have Virginia as their home of record. Domiciliary residents have their permanent place of residence in Virginia. Any person who has not abandoned their legal domicile in Virginia and established legal domicile in another state remains a domiciliary resident of Virginia, even if residing in another jurisdiction for a number of years. In determining domicile, the Department considers many factors. Some of the more common indicators of domicile are: voter registration; motor vehicle and personal property registration; business pursuits; expressed intent; conduct; leaseholds and situs of real property owned. Actual Residents Anyone, other than a member of the U.S. armed forces or the U.S. Congress, who maintains a place of abode (i.e., home) in Virginia for a total of more than 183 days of the taxable year while having legal domicile (residence) in another state or country is an actual resident of Virginia. This category often includes students who 5 tax purposes as that of the servicemember. Under the SCRA, an electing spouse of a military servicemember may be exempt from Virginia income tax on wages if the servicemember is present in Virginia in compliance with military orders. More information is available in Tax Bulletin 19-2 available on the website at www. tax.virginia.gov. Tax Withheld in Error by Employer: If Virginia tax was withheld from your income in error, you should file Form 763-S to obtain a refund. If you meet any of the exceptions above and had Virginia withholding, you may need to file Form 763-S, Virginia Special Nonresident Claim For Individual Income Tax Withheld to claim your refund. Kentucky, Maryland, Pennsylvania or West Virginia are not required to file if they meet the criteria described in the previous section under “Exceptions for Certain Nonresidents.” Residents of states other than those in “Exceptions for Certain Nonresidents” do not qualify for a filing exception. Usually, when 1 spouse is a resident and the other spouse is a nonresident, each spouse whose income is at or above the filing threshold, must file separately. The resident spouse must file on Form 760. The nonresident spouse must file Form 763. There are only 3 circumstances in which such a couple can file jointly on the same return. If both spouses have income and all of the nonresident’s income is Virginia source income, a joint resident return (Form 760 ) may be filed. If both spouses elect to determine their joint Virginia taxable income as if they were both Virginia residents, a joint resident return may be filed. Also, if the nonresident spouse has no income at all, a joint resident return may be filed. Part-Year Residents You may be a part-year resident if your residency in Virginia began or ended during the taxable year. Residents who move into or out of Virginia during the taxable year and do not fall into either category below are generally considered full-year residents. • Virginia residents who move out of Virginia during the taxable year and become domiciliary residents of another state are partyear residents, provided they do not move back to Virginia for at least 6 months. • Those who move into Virginia during the taxable year and become either domiciliary or actual residents of Virginia are also considered part-year residents. The distinction between full-year and part-year residents is important in deciding which form to file and what income is taxable in Virginia. To compute Virginia Adjusted Gross Income (VAGI) and determine if VAGI meets the minimum filing threshold, partyear residents who file Form 760PY are allowed a subtraction from federal adjusted gross income equal to the amount of income attributable to residence outside Virginia. If you are a part-year resident and you do not file the correct form, you will not compute the correct amount of tax. See the next section, “WHICH FORM TO FILE.” Members of the Armed Forces Active duty pay for members of the armed forces is taxable only in the state of legal domicile, regardless of where stationed. You must file as a nonresident if you are in the military, domiciled in another state and have any other income that is from Virginia sources. The spouse of a military service member may be exempt from Virginia individual income tax on income from services performed in Virginia if (i) the service member is present in Virginia in compliance with military orders; (ii) the spouse is in Virginia solely to be with the service member; and (iii) the spouse elects to use the same residence for state tax purposes as that of the servicemember. For more information, see Tax Bulletin 09-10 and Tax Bulletin 10-1 available on the Department’s website at www.tax.virginia.gov. Use Form 763 if you are in the military, domiciled in another state and have any other income that is from Virginia sources. Examples follow. If a married couple lives in Virginia for the entire year, but is domiciled in Alabama, and has nonmilitary income from Virginia sources that is attributable to both spouses, the spouse on active duty must file Form 763, using Filing Status 4. Generally, the state of domicile will allow credit for tax paid to Virginia on the earned income that is taxed in both states. If the nonmilitary spouse’s domicile changed to Virginia during the year, Form 760PY must be filed, using Filing Status 3, to pay tax on income earned after becoming a Virginia resident. Spouses of Military Personnel: Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, a spouse of a military servicemember may be exempt from Virginia income tax on wages if (i) the servicemember is present in Virginia in compliance with military orders; (ii) the spouse is present in Virginia solely to be with the servicemember; and (iii) the spouse elects to use the same residence for state tax purposes as that of the servicemember. If the spouse is not exempt from Virginia income tax see “Married Taxpayers” above. More information is available in Tax Bulletin 09-10 and Tax Bulletin 10-1 available on the website at www.tax.virginia.gov. WHICH FORM TO FILE Residents File Form 760 File Form 760 if you are a part-year resident and all of your income came from Virginia sources or was received while you were a Virginia resident. This will allow you to claim the full exemption and standard or itemized deduction instead of computing partial amounts as required for part-year residents filing Form 760PY. Part-Year Residents File Form 760PY As a general rule, part-year residents file Form 760PY. If 1 spouse is a full-year resident and the other is a part-year resident, the couple may file together on Form 760PY. The part-year resident spouse will compute a prorated exemption amount. The full-year resident spouse will claim the full exemption amount. If you are a part-year resident who received Virginia source income, as well as other income, during the portion of the year you lived in another state, you need to file 2 Virginia returns for the taxable year. File Form 760PY to report the income attributable to your period of Virginia residency. File Form 763, the nonresident return, to report the Virginia source income received as a nonresident. Unified Nonresident Composite Filers File Form 765 Partnerships, S corporations and limited liability companies may file, on behalf of their nonresident partners, shareholders, or members, a unified return (Form 765) thereby relieving these persons of the responsibility of filing a Virginia nonresident individual return. An owner of a pass-through entity may also need to file a nonresident return (Form 763) to report Virginia source income that was not included on a Form 765. Income reported on a unified return would be subtracted on the Form 763 using Code 50 (Pass-Through Entity Income) on Lines 6b - 6d of the Schedule 763 ADJ. Nonresidents File Form 763 Generally, nonresidents with income from Virginia sources must file a Virginia return if their income is at or above the filing threshold. Nonresidents who earn salaries and wages in Virginia and pay tax on those salaries and wages to the District of Columbia, 6 Other Frequently Used Virginia Forms Fiscal Year Filers Virginia Schedule A • Required if claiming itemized deductions on the Virginia return Schedule 763 ADJ - Required for: • Additions to federal adjusted gross income • Subtractions from federal adjusted gross income • Deductions from Virginia Adjusted Gross Income • Credit for Low-Income Individuals • Addition to tax, penalty and interest Schedule ADJS • Required for Additions, Subtractions and Deductions from Virginia Adjusted Gross Income. in excess of the lines provided on Schedule 763 ADJ Schedule VAC • Required for contributions to Virginia529 Accounts, ABLEnow Accounts and Other Voluntary Contributions Schedule CR • Required to claim most tax credits. For some Schedule CR credits, other forms are required. Form 760C • Required to compute the addition to tax for individuals, estates and trusts Form 760F • Required to compute the addition to tax for farmers, fishermen and merchant seamen Form760IP • Used to make an extension payment Form CU-7 • Consumer’s Use Tax Return Form 760ES • Used to make estimated tax payments Form 763-S • Used by nonresidents to claim a refund of Virginia tax withheld if not required to file Schedule OSC • Required to claim credit for taxes paid to another state Form 502FED-1 • Required for partners filing an amended return due to a federal partnership audit and change in taxable income If your taxable year is not January 1 through December 31, your return must be postmarked by the 15th day of the 4th month following the close of your fiscal year. When filing by paper, you should write “FISCAL YEAR FILER” across the top of page 1 of your return and enclose a statement indicating the beginning and ending months of your 12-month fiscal year. If you file after the due date or do not pay the full amount due by the due date, you may have to pay penalties and interest Overseas Rule If you are living or traveling outside the United States or Puerto Rico (including persons in the military or naval service on duty outside the United States and Puerto Rico), you must file your return by July 1, 2021. Be sure to check the appropriate box to the left of the name and address section. Members of the Military - Members of the armed forces serving in a combat zone receive either the same individual income tax filing and payment extensions as those granted to them by the IRS, plus an additional 15 days, or a 1-year extension, whichever date is later. All extensions also apply to spouses of military personnel. Service families may wish, however, to file their individual income tax returns before the extended deadlines to receive refunds. Service members claiming this extension should write “Combat Zone” across the top of their tax returns and on the envelopes used to mail their returns. Such combat zone personnel should similarly write “Combat Zone” across the top of their correspondence, and on the envelope used to mail the correspondence, when responding to any notices issued by the Department regarding tax collection or examination. More information can be obtained from Tax Bulletin 05-5, available in the Laws, Rules, and Decisions Section of the Department’s website at www.tax.virginia.gov. In addition, every member of the armed services deployed outside of the United States is allowed an extension of their due date. The extension will expire 90 days following the completion of deployment. Service members who claim this extension should write “Overseas Noncombat” on the top of their tax returns. Extension Requests Extension Provisions: Virginia law provides an automatic 6-month filing extension for income tax returns. No application for extension is required. The extension is for filing the return, not for payment of the tax; therefore, you must pay at least 90% of your tax by the due date, May 1 for calendar year filers. To make a payment of tentative tax, use Form 760IP. WHEN TO FILE Calendar Year Filers - May 1, 2021 If you file your return within 6 months after the due date but do not meet the 90% payment requirement, an extension penalty of 2% per month will apply to the balance of tax due with your return from the due date through the date your return is filed, to a maximum of 12% of the tax due. Interest will also accrue on any balance of tax due with a return filed within the extension period, regardless of whether the 90% payment requirement is met. If your taxable year is January 1, 2020 - December 31, 2020, your individual income tax return must be postmarked no later than May 1, 2021, to avoid late filing penalties and interest. When filing by mail, the envelope must be postmarked by the due date. Put the correct postage on your envelope. If your return is sent back to you because of insufficient postage, you are liable for the penalties and interest if the postmark on the remailed return is after the due date. Tax returns or payments of taxes remitted by a commercial delivery service will be considered timely filed if received in an envelope or sealed container bearing a confirmation of shipment on or before midnight of the day the return or payment is due. If you file your return within 6 months after the due date but do not pay the tax due at the time of filing, the unpaid balance will be subject to a late payment penalty of 6% per month from the date of filing through the date of payment, to a maximum of 30%. The late payment penalty will be assessed in addition to any extension penalty that may apply. The automatic extension provisions apply only to returns that are filed within 6 months from the due date. If you file your return more than 6 months after the due date, a late filing penalty of 30% will apply to the balance of tax due with your return. If the due date falls on a Saturday, Sunday or legal holiday, you may file your return on the next day that is not a Saturday, Sunday or legal holiday. 7 HOW TO ASSEMBLE YOUR RETURN Refund Returns - You do not need to file an extension if you cannot file by the due date and you are certain that your return will result in a refund. This is because the late filing penalty is not assessed on refund returns. To receive a refund, however, you must file within 3 years of the due date. If you completed any of the forms or schedules listed below, you must enclose them with your Virginia return. Place these forms behind your Virginia return in the following order. • If filing both Form 760PY and Form 763, enclose Form 763 behind Form 760PY so that the title of Form 763 can be seen over the top of the title of Form 760PY. Enclose a statement over the Form W-2 on Form 760PY stating that “Form 763 is enclosed behind Form 760PY.” • Virginia Forms - Schedule 763 ADJ - Virginia Schedule A - Schedule ADJS - Schedule OSC - Schedule CR - Schedule of Income - Schedule VAC - Form 760C or Form 760F - Forms 304, 306, or 306B - Form 502FED-1 - Any additional documentation as required. Do not use staples. Foreign Income Exclusion - If you qualify for the federal foreign income exclusion and have requested an extension of time for filing your federal return, you may apply for an extension of time to file your state return. You will be granted an extension for 30 days after the date you expect to qualify for the exclusion. You must apply by letter on or before the 1st day of the 7th month following the close of your taxable year and enclose a copy of the approved federal extension with your return when you file. WHERE TO FILE To file by mail, use the mailing address listed on the back cover of this booklet for the city or county in which all or the principal part of income from Virginia sources was derived. Returns can be filed directly with the Virginia Department of Taxation. Most nonresident returns can also be filed electronically. • Federal Forms - Complete copy of your federal income tax return. - If claiming credit for income tax paid to another state on Schedule OSC, enclose a complete copy of the state tax return filed with the other state. Do not use staples. BALANCE DUE RETURNS You can pay by credit card or online, and most taxpayers also have the option to pay by check. See the “Payment Options” section on Page 15 of these instructions for more details. If you can pay by check and choose to do so, make your check payable to the Treasurer of the city or county in which you reside. Make sure your Social Security Number is on your check and make a notation that it is your 2020 income tax payment. Withholding Forms Be sure to include Forms W-2, W-2G, 1099 and VK-1 that indicate the same amount of Virginia income tax withheld as the amount you claim on your return. Enclose these with your return. When enclosing Form VK-1, fold in half and enclose in front of return. To pay by credit card, visit www.tax.virginia.gov/payments to pay on the Internet. If you choose this option, fill in the check box on Line 35 of Form 763, indicating this type of payment. You will be assessed a fee by the company processing the transaction. Payments Submit check with your return. If paying by credit card, please check the box on Line 35 of Form 763. Make an online payment from your checking or savings account for balance due returns using Web Payments at www.tax.virginia.gov. Important: If you make your payment by check after filing your return, do not submit a copy of your previously filed return with your payment. If you have already filed your return with your Local Commissioner of the Revenue and did not indicate you were paying by credit card, call your Local Commissioner of the Revenue’s office for the correct jurisdiction code prior to initiating your credit card payment. Phone numbers are listed on the inside back cover of this booklet. FORM 763 LINE INSTRUCTIONS NAME, ADDRESS AND SOCIAL SECURITY NUMBER (SSN) AVOID COMMON MISTAKES • Sign your return. • Make sure your name, address and Social Security Number(s) are correct. • Be sure to complete all applicable check boxes. • Verify all entries and check all math. • If you itemized deductions, make sure you complete Line 10 on Form 763. • Be sure to include the front and back of all documents. • Put the correct postage on your envelope. If your return is sent back to you because of insufficient postage, you are liable for the penalties and interest if the postmark on the remailed return is after the due date. • File your original return. Do not file a photocopy. Name Enter your complete name (including middle initial) and mailing address in the boxes provided. If filing a joint return, Filing Status 2, enter the complete name of your spouse. If you are married filing separate returns (Filing Status 3 or 4), DO NOT enter your spouse’s name in the spouse name box. Instead enter your spouse’s name on the Filing Status 3 or 4 line below the address box. Address Enter your home street address. Do not enter a P.O. Box unless mail is not delivered to your street address. Social Security Number (SSN) Be sure your Social Security Number is entered correctly. The Social Security Number entered in the “Your Social Security Number” box, must be the number of the person whose name is shown first. 8 FILING STATUS Privacy Act The Privacy Act of 1974 requires any federal, state or local government agency that requests individuals to dis­close their Social Security Numbers to inform those individ­uals whether the disclosure is mandatory or voluntary, by what statutory or other authority the number is requested and how it will be used. The following information is provided to comply with these requirements. Disclosure of the Social Security Number is mandatory pursu­ant to these instructions, as set forth under Va. Code § 58.1-209. The Social Security Number is used as a means of identification for the filing and retrieval of income tax returns and is also used to verify the identity of individuals for income tax refund purposes. Enter the correct number in the box to identify your filing status. In most cases, your filing status will be the same as the one you selected on your federal return. If claiming Filing Status 3 or Filing Status 4, enter your spouse’s name on the line provided in the Filing Status section and your spouse’s Social Security Number in the name and address section of the return. Single (Filing Status 1) Use this filing status if you claimed one of the following federal filing status­es on your federal return: Single, Head of Household, or Qualifying Widow(er). If you claimed the Head of Household filing status on your fed­eral return, check the “Single” filing status box and the “Head of Household” box. Date of Birth Please be sure to provide this information. It is used to assist in the verification of taxpayer identity. If you are filing a joint return, enter your date of birth and your spouse’s date of birth in the same order as your names and Social Security Numbers. Married, Filing Joint Return (Filing Status 2) BOTH spouses must have Virginia source income. You and your spouse may choose to file a joint return if both have Virginia Source Income and: • you computed your federal income tax liabilities together on a joint federal return; or • neither of you was required to file a federal return. City or County Enter the name of the city or county where the principal place of business, employment or income source in Virginia is located. Check the appropriate city or county box, and enter, in the next box to the right, the 3-digit locality code from the back cover of this booklet for the city or county you entered. When using Filing Status 2 or 3 on Form 763, your spouse’s exemption is in­cluded in the “Spouse” column. Do not claim your spouse as a dependent. Married, Spouse Has No Income from Any Source (Filing Status 3) CHECK BOXES Below the name and address section, there are several check boxes. Please check all boxes that apply. • Amended Return Check this box if this is an amended return. For more information, please refer to the “Amended Return” section of these instructions. • Amended Return Reason Code If this is an amended return, enter reason code in box. See reason code chart on Page 3 of these instructions. • Dependent on Another’s Return Check the box if you can be claimed as a dependent on someone else’s return. If you check this box, see the instruction for Line 11. • Name(s) and Address Different Than Shown on 2019 Virginia Return Check this box if your name or your spouse’s name or address is different than the one shown on your 2019 Virginia Return. • Qualifying Farmer, Fisherman or Merchant Seaman Check this box if you are a self-employed farmer, fishermen or merchant seaman and at least two-thirds of your gross income is from those employments. This information is used to identify farmers, fishermen and merchant seamen subject to special rules for paying estimated tax. See “Addition To Tax For Underpayment Of Tax” section in these instructions for details. • Overseas on Due Date Check this box if you were living or traveling outside the United States and Puerto Rico (including serving in the military or naval service), on May 1, 2021. You must file your return by July 1, 2021. Both spouses must file under this status if: • federal income tax liabilities are determined on a joint federal return; or • neither files a federal return; or • one spouse files a separate return and the other spouse has no gross income and was not a dependent of another taxpayer. Note that in this case, the standard deduction is limited to $4,500. Married, Filing Separate Returns (Filing Status 4) A separate return must be filed if one of the following applies: • both spouses are nonresidents and both have income from Virginia sources, but do not elect to file jointly; • both spouses are nonresidents and both have income, but only one has income from Virginia sources; or • one is a resident and the other is a nonresident with income from Virginia sources and they do not elect to file a joint res­ident return. A spouse may claim only those personal exemptions, itemized deductions and other deductions that could have been claimed had a separate federal return been completed. If the number of dependent exemptions or the amount of itemized deductions cannot be accounted for separately, they must be proportionately allocated between each spouse based on the income attributable to each. For exam­ple, if you file a joint federal return, one of you is a nonresident and you are unable to account separately for the child and dependent care deduction, that deduction must be proportionately allocated between each spouse based on the income attributable to each. One spouse may never claim less than a whole personal exemption. Even in the case where spouses have equal income and one child, only one spouse may claim that child. • Earned Income Tax Credit Claimed on Federal Return If you claimed an Earned Income Tax Credit on your 2020 federal return, enter the amount claimed. 9 EXEMPTIONS Line 4 - Age Deduction Are you eligible to claim an age deduction? Enter the number of exemptions allowed in the appropriate boxes. The first exemption box has been completed for you. If claiming an Age Deduction, see the Age Deduction instructions and complete the Age Deduction Worksheet on Page 11 in order to calculate the Qualifying Age Deduction. For 2020, taxpayers born on or before January 1, 1956 may qualify to claim an age deduction based on birth date, filing status and income. A taxpayer who qualifies to claim an age deduction may NOT also claim a disability income subtraction, Credit for LowIncome Individuals, or Virginia ea
Extracted from PDF file 2020-virginia-form-763-instructions.pdf, last modified December 2020

More about the Virginia Form 763 Instructions Individual Income Tax TY 2020

Nonresidents of Virginia need to file Form 763 for their Virginia income taxes. use this booklet to help you fill out and file your nonresident income tax form.

We last updated the Nonresident Income Tax Instructions in February 2021, so this is the latest version of Form 763 Instructions, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 763 Instructions directly from TaxFormFinder. You can print other Virginia tax forms here.

Other Virginia Individual Income Tax Forms:

TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 760 Resident Individual Income Tax Return
Form VA-4 Employee's Withholding Exemption Certificate
Form 760ES VA Estimated Income Tax Payment Vouchers and Instructions for Individuals
Form 763 Instructions Nonresident Income Tax Instructions
Schedule ADJ Virginia Income Adjustments Schedule

Download all VA tax forms View all 136 Virginia Income Tax Forms


Form Sources:

Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form 763 Instructions from the Department of Taxation in February 2021.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Virginia Form 763 Instructions

We have a total of six past-year versions of Form 763 Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form 763 Instructions

2020 Virginia Form 763 Nonresident Individual Income Tax Instructions

2019 Form 763 Instructions

2019 Virginia Form 763 Nonresident Individual Income Tax Instructions

2018 Form 763 Instructions

2018 Virginia Form 763 Nonresident Individual Income Tax Instructions

2017 Form 763 Instructions

2017 Virginia Form 763 Nonresident Individual Income Tax Instructions

2016 Form 763 Instructions

2016 Virginia Form 763 Nonresident Individual Income Tax Instructions


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