According to Virginia Instructions for Form 760, you must file a Virginia tax return IF:
- You are a resident, nonresident or part year resident of Virginia and you have to file a federal income tax return.
- You must also file if your adjusted gross income is equal or greater than that allowed for your filing status.
- Single, $11,950
- Married Filing Jointly, $23,900
- Married Filing Separately, $11,950
Virginia states that the filing status you use on your federal return is generally the filing status you will use on your Virginia return. An exception would be if you are a married couple but you are a resident of Virginia and your spouse is a nonresident of the state. In this case, you can file separate returns.
For more information, see: