Virginia Nonresident Income Tax Instructions

Nonresident Income Tax Instructions
2023 Virginia Form 763 Nonresident Individual Income Tax Instructions
VIRGINIA
2023 Form 763

Non-Resident Individual
Income Tax Instructions
u Please file electronically! u
Filing on paper means waiting longer for your refund.
Here are 6 advantages 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. 11/23

Virginia Tax Online Services
www.tax.virginia.gov
Get Your Tax Refund Faster Using e-File
Last year, over 3.9 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.

•	

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
	

To make an Estimated Tax Payment, a Filing Extension Payment, a Return Payment or pay a Tax
Bill online from your bank account, credit or debit card, visit www.tax.virginia.gov/payments.

Take Advantage of More Individual Online Services
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.
• 	 Set up to receive alerts and reminders.

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.................................................................................................................................................... 3
Forms and Assistance ............................................................................................................................... 4
Estimated Income Tax Filing...................................................................................................................... 4
Amended Return Filing.............................................................................................................................. 4
Deceased Taxpayers................................................................................................................................. 5
Record Keeping......................................................................................................................................... 5
Filing Requirements ................................................................................................................................... 5
Filing Threshold......................................................................................................................................... 5
Residency Status....................................................................................................................................... 6
Which Form to File.................................................................................................................................... 7
When to File.............................................................................................................................................. 8
Where to File............................................................................................................................................. 9
Balance Due Returns................................................................................................................................ 9
Avoid Common Mistakes ........................................................................................................................... 9
How to Assemble Your Return .................................................................................................................. 9
Form 763 Line Instructions...................................................................................................................... 10
Name, Address and Social Security Number (SSN)................................................................................ 10
Check Boxes........................................................................................................................................... 10
Filing Status..............................................................................................................................................11
Exemptions...............................................................................................................................................11
Age Deduction Worksheet....................................................................................................................... 13
Payment Options..................................................................................................................................... 17
Refund Options........................................................................................................................................ 18
Nonresident Allocation Percentage Table................................................................................................ 18
Line Instructions for Schedule 763 ADJ.................................................................................................. 19
Conformity Update................................................................................................................................... 19
Additions to Federal Adjusted Gross Income.......................................................................................... 20
Subtractions from Federal Adjusted Gross Income................................................................................. 21
Deductions from Virginia Adjusted Gross Income................................................................................... 25
Computation for Tax Credit for Low-Income Individuals or Virginia Earned Income Credit..................... 27
Addition to Tax, Penalty and Interest....................................................................................................... 29
Instructions for Schedule VAC................................................................................................................. 29
Virginia529 and Virginia ABLE Contributions.......................................................................................... 29
Other Voluntary Contributions................................................................................................................. 30
Voluntary Contribution Organizations..................................................................................................... 31
Library Foundations.................................................................................................................................. 33
Public School Foundations...................................................................................................................... 34
Credit for Taxes Paid to Another State ................................................................................................... 35
Schedule OSC Line Instructions.............................................................................................................. 35
Tax Rate Schedule..................................................................................................................................... 36
Mailing Addresses and Telephone Numbers ................................................... Back Cover of this Booklet

What’s New
Virginia’s
a’s Conformity with the Internal Revenue Code

Increase in Standard Deduction

Effective for taxable years beginning January 1, 2023,
Virginia will conform to the Internal Revenue Code (IRC)
on a rolling basis, including any federal extenders, subject
to certain exceptions. This allows Virginia to conform to
federal tax changes to the IRC as soon as they are enacted
by Congress. This also allows Virginia to conform to the
Inflation Reduction Act and the Consolidated Appropriations
Act of 2023.

New legislation enacted during the 2022 General Assembly
session increased the standard deduction for Taxable Year
2023 from $4,500 to $8,000 for single filers and from $9,000
to $16,000 for married filers filing jointly. Under this Act, the
increase in the standard deduction is scheduled to sunset
after Taxable Year 2025 and revert to the standard deduction
amounts that applied prior to Taxable Year 2019: $3,000 for
single filers and $6,000 for married couples filing jointly.

Conformity refers to how closely Virginia follows definitions
and other provisions of the federal tax code, including
the definition of income. The 2023 General Assembly
passed legislation that conforms Virginia’s tax law to the
federal tax code on a rolling basis, with certain exceptions.
The legislation also sets guidelines for future federal law
changes and their impact on Virginia returns.

Elective Pass-Through Entity Tax
Legislation enacted during the 2023 General Assembly,
applicable for Taxable Years 2021-2025, expanded PTET
eligibility by removing the requirement that a PTE must be
100% owned by natural persons or persons eligible to be
shareholders of an S corporation.
An “eligible owner” is a direct owner of a pass-through entity
who is a natural person subject to individual income tax
or an estate or trust subject to fiduciary income tax. The
elective PTE tax only applies to the pro rata or distributive
share of income, gain, loss, or deduction attributable to
eligible owners.

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.

New Firearm Safety Device Tax Credit
New legislation enacted in the 2023 General Assembly
establishes a nonrefundable individual income tax credit of
up to $300 for the cost incurred in the purchase of one or
more firearm safety devices in an eligible transaction. The
credit may be taken for taxable years beginning January 1,
2023, but before January 1, 2028. See the Schedule CR
Instructions for more details on claiming this credit.

In addition, Virginia will continue to deconform from the
following temporary changes made by the Coronavirus Aid,
Relief, and Economic Security (“CARES”) Act: suspension
of certain NOL limitations for Taxable Years 2018, 2019,
and 2020 and increasing the business interest limitation
for Taxable Year 2019 and 2020. See Tax Bulletin 21-4 for
more information.
At the time these instructions were published, the only
required conformity adjustments were those mentioned
above. However, if legislation is enacted that results in
changes to the IRC for the 2023 taxable year, taxpayers may
need to make adjustments to their Virginia returns that are
not described in these instructions. Information about any
such adjustments will be posted at www.tax.virginia.gov.

Changes to Virginia National Guard Income Subtraction

Changes to Certain Itemized Deductions

Changes to Food Crop Donation Tax Credit

Individuals will continue to reference the instructions for
Federal Schedule A (Form 1040) when itemizing deductions,
but with certain exceptions.

Effective for taxable years beginning on and after January 1,
2023, several changes have been made to the Food Crop
Donation Tax Credit. The sunset date of the credit has been
extended to taxable years beginning before January 1, 2028.
In addition, the amount of the tax credit has increased from
30% to 50% of the fair market value of qualifying donations,
and the maximum annual amount of tax credits that a
taxpayer can earn has increased from $5,000 to $10,000.

Effective for taxable years beginning on and after January
1, 2023, individuals receiving wages or salaries for active or
inactive service in the Virginia National Guard, ranking O6 and
below, are entitled to a subtraction not to exceed income for 39
calendar days of service or $5,500, whichever is less. For more
details, see “Subtractions From Income” in these instructions.

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 2023, Virginia will
deconform from the increase in the medical expense
deduction. See Virginia Schedule A and the Schedule A
Instructions for more information.

1

What’s New (continued)
The credit has been expanded to include donations of
“wholesome food,” defined as food that meets all quality
standards imposed by federal, state, and local laws
or regulations, including food that may not be readily
marketable due to appearance, age, freshness, grade,
surplus, or other condition.

Effective July 1, 2023, the deadline for filing a complete
application for the Land Preservation Tax Credit for
conveyances made on or after January 1, 2017 has been
extended. The deadline is extended for any number of
days exceeding 90 during which the application is being
reviewed for verification of conservation value by the
Department of Conservation and Recreation, provided that
the application is otherwise complete at the time of the
original filing deadline.

The credit has been renamed “Food Donation Tax Credit”
as it can now be claimed on the basis of donations of
wholesome foods in addition to donations of food crops
grown in the Commonwealth. See Forms FCD-1, FCD-2,
and their instructions for more information.

Changes to the Livable Home Tax Credit
For fiscal years beginning on and after July 1, 2023, the
aggregate cap of the Livable Home Tax Credit has increased
from $1 million to $2 million. The Department of Housing
and Community Development (DHCD) will equally split the
total amount of credits available between (i) the purchase
or construction of new residences and (ii) the retrofitting or
renovation of existing residences or residential structures or
units. As a result, the amount of credits available for each
category has increased from $500,000 to $1 million per
fiscal year.

Changes to Green Job Creation Tax Credit
For taxable years beginning on and after January 1, 2023, the
definition of “green job” has been expanded to add methane
extracted in Planning District 2 to the list of renewable,
alternative energy sources eligible for the newly renamed
Green and Alternative Energy Job Creation Tax Credit.
The credit was previously named “Green Job Creation Tax
Credit.” See Form GJC for additional information.

For taxable years beginning on and after January 1, 2023,
the allowable tax credit amount each taxpayer may claim
has increased to (i) $6,500 for the purchase of each new
residence or the construction of each new residential
structure or unit or (ii) 50% of the total amount expended,
but not to exceed $6,500, for the retrofitting or renovation of
each existing residence or residential structure or unit. See
Schedule CR Instructions for more information.

Changes to the Land Preservation Tax Credit
For taxable years beginning on and after January 1, 2023,
the amount of the Land Preservation Tax Credit that may
be claimed by each taxpayer, including amounts carried
over from prior taxable years, cannot exceed $50,000. For
taxable years beginning before January 1, 2023, the credit
was limited to $20,000 per taxpayer per year. See Form
LPC-1 Instructions for details.

2

Reminders
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.

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.

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.

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.

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.

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 $1,500,
(ii) any payment made with regard to a return or extension of
time to file exceeds $1,500, or (iii) the taxpayer’s estimated
total tax liability exceeds $6,000. 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.

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.”

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.

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.

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

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.

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.
3

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

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.
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 processes and deadlines by which
taxpayers are required to report information and pay any
associated taxes is available at www.tax.virginia.gov.
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 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;
•	 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;
•	 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;
•	 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
•	 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.

Form 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.
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 232181115 (Do not mail your return to this address).
•	 Visit 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.

Estimated Income Tax Filing

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.
To make estimated tax payments online, visit
www.tax.virginia.gov or file Form 760ES.
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.
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 one-year requirement”). For the purposes of the oneyear requirement, the “final determination date” is defined
as one of the following:
•	 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.
•	 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.
•	 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.

Code

Amended Return Reason

03

Federal Return Amended or Adjusted – Enclose
copy of IRS final determination, if applicable

04

Virginia Return – Changes to subtractions,
deductions, additions, and credits

01

NOL

02

Partnership Level Federal Adjustment – Enclose
Form 502FED-1

05

Pass-Through Entity Elective Tax Payment

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.
4

the result of a net operating loss (NOL) carryback. Be sure to
enclose a complete copy of your federal amended return
and the Virginia Modification Worksheet, 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 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.
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_________________ 	
Additional 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.

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.
•	 Check the “Deceased” box for your spouse.
•	 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 courtappointed Personal Representative.
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.

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.

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.
Net Operating Losses
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

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.
•	 Residents of Virginia with income at or above the minimum
filing threshold must file.
5

For information on Virginia residency requirements, please
read the next section, “Residency Status.”
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.
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.
	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
Married filing separately (on separate
forms) and your VAGI is less than............$11,950
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 2023, you may receive an inquiry at a later
date to verify your VAGI.

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 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 available at www.tax.virginia.gov.
Nonresidents
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.
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.
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.

Residency Status

Residents
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.
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 35 of these instructions for more
information on the credit for tax paid to another state.
Domiciliary Residents
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
6

Which Form To File

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, Mary­land,
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.

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.
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, 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.
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,

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 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 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 763S 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.
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 part-year 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, part-year 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.”

7

Form 760C

see Tax Bulletin 09-10 and Tax Bulletin 10-1 available 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.

•	 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
Form 760IP
•	 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

When To File
Calendar Year Filers - May 1, 2023
If your taxable year is January 1, 2023 - December 31, 2023,
your individual income tax return must be postmarked no later
than May 1, 2024, 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 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.
Fiscal Year Filers
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, 2024. Be sure to check the
appropriate box to the left of the name and address section.

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.
Other Frequently Used Virginia Forms
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.

8

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. See Tax Bulletin
05-5, 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.
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 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.
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.
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.

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 17 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 2023
income tax payment.
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.
Make an online payment from your checking or savings
account for balance due returns using Web Payments at
www.tax.virginia.gov.
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.

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.

How To Assemble Your Return
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
9

a statement over the Form W-2 on Form 760PY stating
that “Form 763 is enclosed behind Form 760PY.”
Virginia Forms
•	 Schedule 763 ADJ
•	 Schedule ADJS
•	 Schedule CR
•	 Schedule VAC
•	 Forms 304, 306D
•	 	Virginia Schedule A
•	 Schedule OSC
•	 Schedule of Income
•	 Form 760C or Form 760F
•	 Form 502FED-1	
•	 Any additional documentation as required.
Do not use staples.
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.
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.
Payments
Submit check with your return. If paying by credit card, please
check the box on Line 35 of Form 763.

Security Numbers to inform whether the disclosure is
mandatory or voluntary, by what statutory or other authority
the number is requested and how it will be used.
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.
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.
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.

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 4 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 2022
Virginia Return
		
Check this box if your name, spouse’s name or address
is different than the one on your 2022 Virginia Return.
•	 	 Qualifying Farmer, Fisherman or Merchant Seaman
		
Check this box if you are a self-employed farmer, fisherman
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, 2024. You must file
your return by July 1, 2024.
•		Earned Income Tax Credit Claimed on Federal Return

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.

Form 763 Line Instructions

Name, Address and Social Security Number
(SSN)

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.
Privacy Act
The Privacy Act of 1974 requires any federal, state or local
government agency that requests dis­c losure of Social

		 If you claimed an Earned Income Tax Credit on your 2023
federal return, enter the amount claimed.

10

Filing Status

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.

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)/Qualifying Surviving
Spouse. 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.
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