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 Virginia adjusted gross income (VAGI) is equal or greater than that allowed for your filing status.
- Single - $11,950
- Married Filing Jointly - $23,900
- Married Filing Separately - $11,950
Do I need to file if I do not owe ?
You are not required to file if you don't owe any taxes and will not receive a refund. However, the State Department will periodically review and update their records to make sure that they have the correct return information on file. As a result, even if you didn't need to file a return for a given year, they may send you a letter later asking you to verify your Virginia adjusted gross income.
Can I file a different filing status than my federal?
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.
What if I work in a reciprocal state of Virginia?
Virginia has reciprocal agreements with District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. Virginia also has agreements with Kentucky, Maryland, North Carolina, and West Virginia called a Border State agreement. If the other state is Arizona, California or Oregon, special rules apply. See the reciprocal state article link listed below for complete instructions on how to file both state returns.