Commissioner of Revenue

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Virginia State Income Tax

All individuals, estates and trusts with the following income must file a Virginia Income Tax Return:

  • Single and Federal Adjusted Gross Income is greater than or equal to $7,000

  • Married filing joint and Federal Adjusted Gross Income is greater than or equal to $14,000

  • Married filing separate and Federal Adjusted Gross Income is greater than or equal to $7,000

  • A nonresident with taxable income from Virginia sources

  • Part-year residents with taxable income from Virginia sources

  • Individuals who earn less than the required amount to file, but had withholding or paid estimated payments must file to receive a refund

This office has all Virginia Individual & Fiduciary filing forms available for your use.  Failure to receive a form does not relieve you of your obligation to file before the deadline.  Should you need assistance, call or visit our office.  Please bring a copy of your Federal Return including all schedules.  The deadline for filing is May 1; however if this falls on a weekend or legal holiday, the deadline is the next business day.  Any payment due must be attached to your return.  

Virginia offers you several ways to file your tax return: 

1.      Traditional paper method by US mail.  Forms can be obtained at local tax offices, most libraries and post offices or from the state tax website www.tax.virginia.gov

2.      E-File allows you to file your Virginia tax return electronically at the same time you file your Federal forms.  This can be done through your tax preparer or at home using your personal computer and approved tax preparation software.  A list of approved software packages is available on the state tax website www.tax.virginia.gov

3.      I-File is the newest and most convenient way to file.  Available 24 hours a day, seven days a week, there is no charge to use this service.  You must have last year’s Virginia refund/tax due amount from your return when using I-file.  Access can be obtained from the state website www.tax.virginia.gov

 

Tax Rates

2002 .55 per $100
2001 .60 per $100
2000 .60 per $100

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