VA-760 and VA-763 and VA-760PY

Tax law in the Commonwealth of Virginia requires that virtually all individuals who resided in Virginia and/or who earned more than $11,950.00 after in 2015 in Virginia must file a state income tax return.  The income amount includes wages, non-qualified scholarships, fellowships/grants, prizes, self-employment wages, taxable reimbursements, etc.

Before beginning a Virginia income tax return, first complete the required federal income tax return.  The due date for the Virginia income tax return is May 1.  Maintain tax records for at least three years from the due date of the return or the date the return was filed, whichever is later. If the Internal Revenue Service requires you to keep your federal records for a longer period, keep your state records for the same period of time.

One may contact the Virginia Department of Taxation with general questions or specific questions related to completing a tax form.

Which Form To File:

• Residents of Virginia must file a Form 760. (A person is considered a resident if they have been living in Virginia for more than 183 days in a calendar year). An instruction booklet with return mailing address is also available.
• Nonresidents of Virginia must file a Form 763. (A person is considered a nonresident of Virginia if they lived in Virginia for less than 183 days in a calendar year). An instruction booklet with return mailing address is also available on the website.
• Part-Year Residents of Virginia file a Form 760PY. (A person is considered a part-year resident of Virginia if they lived in VA for less than 183 days AND did not return once they left.  An example of someone who would need to complete a 760PY is an NRA student who graduated from UR in May and left the country and did not return in the fall). An instruction booklet with return mailing address is also available on the website.