Residents (including dependents and students) must file an individual income tax return if:
- Single, and Virginia adjusted gross income is $11,950 or more
- Married, filing a joint or combined return, and total Virginia adjusted gross income for both spouses is $23,900 or more
- Married, filing a separate return, and Virginia adjusted gross income is $11,950 or more
Virginia adjusted gross income is your federal adjusted gross income (from your federal income tax return) plus any Virginia additions, minus the Age Deduction and any Virginia subtractions. Complete lines 1-9 on Form 760 to compute your Virginia adjusted gross income. Virginia adjusted gross income does not include standard or itemized deductions, the child and dependent care expense deduction, personal exemptions or other deductions from income.
Nonresidents with income from Virginia sources are subject to the same filing requirements as residents. This means that the filing threshold for a nonresident is determined by Virginia adjusted gross income computed as a resident, including income from all sources. The filing threshold for a nonresident cannot be based solely on income from Virginia sources.
Part-Year Residents are also subject to the same filing requirements as residents. In computing Virginia adjusted gross income for a part-year resident, the Virginia subtractions include the subtraction for income received while living in another state.
Who Should File
If your income is below the filing threshold for your filing status, but Virginia income tax was withheld from any payments you received, file a return to apply for a refund of the Virginia individual income tax withheld.