Every Virginia resident whose Virginia adjusted gross income is at or above the minimum threshold must file.
Complete Form 760, Lines 1 through 9, to determine your Virginia adjusted gross income (VAGI). If the amount on Line 9 is less than the amount shown below for your filing status, your Virginia income tax is $0.00 and you are entitled to a refund of any withholding or estimated tax paid. You must file a return to receive a refund. To claim a refund in these cases, Complete Lines 10 through 16 and enter “0” as your tax on Lines 17 and 19. Then complete Lines 20 through 38. You must file if you are:
Single and your VAGI is $11,950 or more
Married filing jointly and combined VAGI is $23,900 or more
Married filing separately and your VAGI is $11,950 or more