Virginia Income Tax Forms and Virginia Income Tax Rate Information

By | December 23, 2015

Virginia Income Tax E-File Information

Tax sites must retain VA 8453 and all supporting documents for three years. Mail rejected returns to regular mailing address (different for each county in VA- see instructions).


Information About Virginia Income Tax Returns

NOTE: Virginia residents may file their Virginia (and federal) return using Virginia’s individual efile program, a web based tax return and payment program. VA free-file is free, fast, and secure. For more information, go to: VA Department of Taxation and click the individual link and then click on the “Online Services” link (Online Services). There is also a link titled “Where’s my Refund?” Regardless of how a return is filed, you can check the status of the refund online by clicking that link.


Who must file Virginia income tax?

Same rules for residents, part-year residents, and non-residents- must file if Single, with Virginia AGI over $11,950; if Married, filing a joint or combined return, with total Virginia AGI for both spouses over $23,900; if Married, filing a separate return, with VAGI over $11,950.


Who is a Virginia Resident for Income Tax Purposes?

There are two types of Virginia residents: “domiciliary” and “actual”.

 A domiciliary resident of another state may also be an “actual” resident of Virginia.

 A Virginia residency may be either full year or part-year.

 A non-resident of Virginia may be required to file a Virginia return.

A domiciliary (legal) resident of Virginia makes his or her permanent home in Virginia. Most domiciliary residents actually live in Virginia; however, actual presence in the state is not required. If legal domicile has been established in Virginia, the person is a domiciliary resident until that person moves to a new location with the bona fide intention of making a fixed and permanent home there. Members of the armed forces who have Virginia as their home of record are domiciliary residents, even if stationed outside of Virginia.

An actual resident is a person who maintains an abode in Virginia for more than a total of 183 days of the taxable year. It is possible to be an actual resident of Virginia and a domiciliary resident of another state or country.


Other Virginia Income Tax Residency Rules

A member of the armed forces who is not a domiciliary resident of Virginia is not subject to taxation as an “actual” resident of Virginia even if the person maintained an abode in Virginia for more than 183 days. However, if the armed forces member has income from Virginia sources other than active duty pay, then that person may be required to file a Form 763, Nonresident return. The spouse or dependent of a member of the armed forces must determine his or her own residency status and filing obligations even if filing a joint federal return. See pages 5 and 6 of Form 760 Instructions.


What are Virginia Tax income tax forms?

All forms can be found at: VA Forms Webpage. For residents, file Form 760. For Part-Year residents, file Form 760PY. For nonresidents, file Form 763.

See page 6 of instructions for exceptions for nonresidents of KY, D.C., MD, PA, WV: Form 760 Instructions.


What are Virginia income tax deductions, income exemptions, and income exclusions?

$930 per person for taxable year 2014, an additional $800 each per person for blindness and taxpayers age 65 or older.

If you or your spouse were born on or before January 1, 1950, you may qualify to claim an age deduction of up to $12,000 each for 2014. The age deduction you may claim depends upon your birth date, filing status and income. See page 9 of Form 760 Instructions.


Virginia Income Tax Deductions

Deduction: For taxable year 2014, taxpayers born on or before January 1, 1939, may deduct $12,000 from their income provided they have not claimed a disability subtraction or Credit for Low Income Individuals or Virginia Earned Income Credit. Taxpayers born on or between January 2, 1939, and January 1, 1950, may claim an income-based age deduction. The income-based age deduction is based on the taxpayer’s adjusted federal adjusted gross income (AFAGI). For married taxpayers, regardless of residency status, the income-based age deduction must always be computed using both spouses’ AFAGI. Depending upon the taxpayer(s) AFAGI, the income-based age deduction could range between $0 and $12,000. For more information see pages 9 and 10 of instructions at: Form 760 Instructions.

For taxable year 2014 Standard Deduction: Single- $3000; Married Filing Jointly or combined-$6000; Married Filing Separately- $3000. If taxpayer itemized on federal return MUST itemize on VA return. Itemized deductions follow Federal Schedule A, with a subtraction for state and local income tax paid.


What are Virginia capital gains?

Taxed as ordinary income. Follows federal rules


When are Virginia taxes due?

May 1, 2016. If the due date falls on a Saturday, Sunday or legal holiday, you may file your tax return on the next business day.

If you are living or traveling outside the United States and Puerto Rico (including serving in the military) on May 1, 2015, the due date of your return is July 1, 2015. If July 1 falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. Fill in the overseas oval near the bottom of page 1 of Virginia Form 760. 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 avoid penalty. To make a payment of tentative tax, use Form 760IP.


Members of the Military Filing Virginia Taxes

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 fifteen days, or a one-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 who claim this extension should write “Combat Zone” on the top of tax returns, as well as any notice issued by the Virginia Department of Taxation to combat zone personnel regarding tax collection or examination, and on the outside of the return envelopes used to mail the return.

In addition, every member of the armed services deployed outside of the United States is allowed an extension of his or her 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. See page 4 of Form 760 Instructions.


Virginia Tax Contact Information

Virginia Department of Taxation
P.O. Box 1115
Richmond, VA 23218-1115


General Information:      (804) 367-8031

Web site:                           Virginia Department of Taxation

Forms:                               Virginia Tax Forms

Online Services:                (804) 367-8031

Refund status:                    Where Is My Refund WebpageHandbook:                  Handbook for Tax Preparers


Virginia Income Tax State filing addresses:

Payment enclosed:                                                      Refund expected or no payment:

Virginia Department of Taxation                                  Virginia Department of Taxation

P.O. Box 760                                                              P.O. Box 1498

Richmond, VA 23218-0760                                         Richmond, VA 23218-1498