Virginia State Income Tax

What is VA Income Tax

The State of Virginia levies an income tax on all income earned by Virginia residents, whether actual or legal residents, or Virginia Income earned by non-residents or part-year residents. The tax is based on the Federal Adjusted Gross Income.

In most cases, your federal adjusted gross income (line 21 on form 1040A; and line 37 on form 1040) plus any Virginia additions and minus any Virginia subtractions computed on Schedule ADJ, is called Virginia Adjusted Gross Income. It does not include standard or itemized deductions, the child and dependent care expense deduction, or personal exemptions. See the Virginia Resident Individual Income Tax Booklet, or call our office for details. Except for Part-Year residents, Virginia Adjusted Gross Income does NOT exclude income from outside of Virginia.

Who Must File VA State Income Tax

If your Virginia Adjusted Gross Income (VAGI) is under the amounts listed according to your filing status below; you do not have to file a Virginia return, except to receive a refund of any Virginia Income tax withheld.

You must file if you are:

  • Single and your VAGI is $11,650 or more
  • Married filing jointly and your combined VAGI is $23,300 or more
  • Married filing separately and your VAGI is $11,650 or more

To determine Virginia Adjusted Gross Income (VAGI) complete lines 1 through 9 of the Virginia State Tax Form 760. If the amount on line 9 is less than the amount shown above for your filing status, your Virginia income tax is -0- 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:

Skip to line 17 and enter -0- as your tax then
Complete lines 18 - 31.

If the amount on line 9 is more than the amount shown above for your filing status, complete lines 10 through 14, calculate your Virginia Income Tax according to the tax tables on page 34 through 42 and record it on line 15. Compute Spouse Tax Adjustment according to worksheet on page 14 of the instructions and subtract computed amount from line 15 in order to determine tax liability (line 17). Compute lines 18 through 31 to determine whether enough tax has been withheld or paid in quarterly as estimates. If you owe additional taxes record that amount on line 30. If you are receiving a refund record that amount on line 31.

Be sure to attach the required documentation to the return, you and your spouse (if appropriate) must sign and date the return.

Forward the completed to return to the:
                      Commissioner of Revenue
                      Rockbridge County
                      P O Box 1160
                      Lexington, VA 24450

Filing Options:

e-file your return online:

Electronic Filing, or e-file for short, is used to electronically prepare and file your IRS and State tax return over the Internet. There are several commercial tax preparation software companies that participate as an e-file provider. Most of these software companies have websites that provide taxpayers with on-line options for completing and filing returns electronically and many taxpayers qualify for FREE e-file. Visit the Virginia Department of Taxation website to find out more about providers of free and paid e-file services  -  Virginia Department of Taxation.

File your return on paper:

Tax forms can be obtained at the Government Center in Verona in the Commissioner of the Revenue's office
Most commercial tax preparation software provides the ability to print a copy of your state tax return
Download returns and schedules from the Virginia Department of Taxation website
Order forms online through the Virginia Department of Taxation website or call (804)440-2541

Important Tips & Reminders:

  • Use Black Ink for Handprinted Returns (do not use pencil please)
  • Refunds for electronically filed returns typically are issued in about 1 week
  • Refunds for paper returns typically take about 4 weeks from the date received in Richmond
  • If a paper check is requested add an additional week to the wait time