{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-324.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-324.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-324.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-324.html"}],"law_id":76604,"edition_id":1,"section_id":76604,"structure_id":15071,"section_number":"58.1-324","catch_line":"Married individuals","history":"Code 1950, \u00a7\u00a7 58-151.012, 58-151.013; 1971, Ex. Sess., c. 171; 1972, c. 827; 1973, cc. 198, 345, 458; 1974, c. 682; 1975, c. 46; 1976, cc. 528, 694, 781; 1977, cc. 297, 612; 1978, cc. 67, 158; 1979, cc. 226, 596; 1981, cc. 402, 414; 1982, c. 633; 1983, cc. 452, 472; 1984, cc. 153, 162, 636, 674, 675, 729; 2017, c. 444; 2020, c. 900.","full_text":"A\n\nIf the federal taxable income of married individuals is determined on separate federal returns, their Virginia taxable incomes shall be separately determined.B\n\nIf the federal taxable income of married individuals is determined on a joint federal return, or if neither files a federal return:1\n\nTheir tax shall be determined on their joint Virginia taxable income; or2\n\nSeparate taxes may be determined on their separate Virginia taxable incomes if they so elect.C\n\nWhere married individuals have not separately reported and claimed items of income, exemptions and deductions for federal income tax purposes, and have not elected to file a joint Virginia income tax return, such items allowable for Virginia income tax purposes shall be allocated and adjusted as follows:1\n\nIncome shall be allocated to the spouse who earned the income or with respect to whose property the income is attributable.2\n\nAllowable deductions with respect to trade, business, production of income, or employment shall be allocated to the spouse to whom attributable.3\n\nNonbusiness deductions, where properly taken for federal income tax purposes, shall be allowable for Virginia income tax purposes, but shall be allocable between married individuals as they may mutually agree. For this purpose, “nonbusiness deductions” consist of allowable deductions not described in subdivision 2.4\n\nWhere the standard deduction or low income allowance is properly taken pursuant to subdivision 1 a of § 58.1-322.03, such deduction or allowance shall be allocable between married individuals as they may mutually agree.5\n\nPersonal exemptions properly allowable for federal income tax purposes shall be allocated for Virginia income tax purposes as married individuals may mutually agree; however, exemptions for taxpayer and spouse together with exemptions for old age and blindness must be allocated respectively to the spouse to whom they relate.D\n\nWhere allocations are permitted to be made under subsection C pursuant to agreement between married individuals, and they have failed to agree as to those allocations, such allocations shall be made between them in a manner corresponding to the treatment for federal income tax purposes of the items involved, under regulations prescribed by the Department.","order_by":null,"text":{"0":{"id":275003,"text":"If the federal taxable income of married individuals is determined on separate federal returns, their Virginia taxable incomes shall be separately determined.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275004,"text":"If the federal taxable income of married individuals is determined on a joint federal return, or if neither files a federal return:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":275005,"text":"Their tax shall be determined on their joint Virginia taxable income; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":275006,"text":"Separate taxes may be determined on their separate Virginia taxable incomes if they so elect.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":275007,"text":"Where married individuals have not separately reported and claimed items of income, exemptions and deductions for federal income tax purposes, and have not elected to file a joint Virginia income tax return, such items allowable for Virginia income tax purposes shall be allocated and adjusted as follows:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"C1"},"5":{"id":275008,"text":"Income shall be allocated to the spouse who earned the income or with respect to whose property the income is attributable.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"6":{"id":275009,"text":"Allowable deductions with respect to trade, business, production of income, or employment shall be allocated to the spouse to whom attributable.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"7":{"id":275010,"text":"Nonbusiness deductions, where properly taken for federal income tax purposes, shall be allowable for Virginia income tax purposes, but shall be allocable between married individuals as they may mutually agree. For this purpose, “nonbusiness deductions” consist of allowable deductions not described in subdivision 2.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"8":{"id":275011,"text":"Where the standard deduction or low income allowance is properly taken pursuant to subdivision 1 a of § 58.1-322.03, such deduction or allowance shall be allocable between married individuals as they may mutually agree.","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"9":{"id":275012,"text":"Personal exemptions properly allowable for federal income tax purposes shall be allocated for Virginia income tax purposes as married individuals may mutually agree; however, exemptions for taxpayer and spouse together with exemptions for old age and blindness must be allocated respectively to the spouse to whom they relate.","type":"section","prefixes":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4","next_prefix":"D"},"10":{"id":275013,"text":"Where allocations are permitted to be made under subsection C pursuant to agreement between married individuals, and they have failed to agree as to those allocations, such allocations shall be made between them in a manner corresponding to the treatment for federal income tax purposes of the items involved, under regulations prescribed by the Department.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C5"}},"ancestry":[{"id":15071,"edition_id":1,"name":"Individual Income Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:51:58","date_modified":"2026-06-26 03:51:58","permalink":{"id":253971,"object_type":"structure","relational_id":15071,"identifier":"2","token":"58.1\/I\/3\/2","url":"\/58.1\/I\/3\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62270,"structure_id":15071,"section_number":"58.1-320","catch_line":"Imposition of tax","url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","metadata":false},{"id":77087,"structure_id":15071,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","metadata":false},{"id":74654,"structure_id":15071,"section_number":"58.1-322","catch_line":"Virginia taxable income of residents","url":"\/58.1-322\/","token":"58.1\/I\/3\/2\/58.1-322","metadata":false},{"id":85168,"structure_id":15071,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","url":"\/58.1-322.01\/","token":"58.1\/I\/3\/2\/58.1-322.01","metadata":false},{"id":81784,"structure_id":15071,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","url":"\/58.1-322.02\/","token":"58.1\/I\/3\/2\/58.1-322.02","metadata":false},{"id":79461,"structure_id":15071,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","url":"\/58.1-322.03\/","token":"58.1\/I\/3\/2\/58.1-322.03","metadata":false},{"id":67865,"structure_id":15071,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","url":"\/58.1-322.04\/","token":"58.1\/I\/3\/2\/58.1-322.04","metadata":false},{"id":82610,"structure_id":15071,"section_number":"58.1-322.1","catch_line":"Expired","url":"\/58.1-322.1\/","token":"58.1\/I\/3\/2\/58.1-322.1","metadata":false},{"id":68261,"structure_id":15071,"section_number":"58.1-322.2","catch_line":"Expired","url":"\/58.1-322.2\/","token":"58.1\/I\/3\/2\/58.1-322.2","metadata":false},{"id":60516,"structure_id":15071,"section_number":"58.1-323","catch_line":"Repealed","url":"\/58.1-323\/","token":"58.1\/I\/3\/2\/58.1-323","metadata":false},{"id":87236,"structure_id":15071,"section_number":"58.1-323.1","catch_line":"Repealed","url":"\/58.1-323.1\/","token":"58.1\/I\/3\/2\/58.1-323.1","metadata":false},{"id":76604,"structure_id":15071,"section_number":"58.1-324","catch_line":"Married individuals","url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","metadata":false},{"id":57460,"structure_id":15071,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},{"id":86632,"structure_id":15071,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","metadata":false}],"previous_section":{"id":87236,"structure_id":15071,"section_number":"58.1-323.1","catch_line":"Repealed","url":"\/58.1-323.1\/","token":"58.1\/I\/3\/2\/58.1-323.1","metadata":false},"next_section":{"id":57460,"structure_id":15071,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-324\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 827; in 1973, chapters 198, 345, and 458; in 1974, chapter 682; in 1975, chapter 46; in 1976, chapters 528, 694, and 781; in 1977, chapters 297 and 612; in 1978, chapters 67 and 158; in 1979, chapters 226 and 596; in 1981, chapters 402 and 414; in 1982, chapter 633; in 1983, chapters 452 and 472; in 1984, chapters 153, 162, 636, 674, 675, and 729; in 2017, chapter 444<\/a>; in 2020, chapter 900<\/a>.<\/p>","references":[{"id":57268,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","order_by":null,"url":"\/58.1-520\/"}],"refers_to":[{"id":79461,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","order_by":null,"url":"\/58.1-322.03\/"}],"permalink":{"id":254017,"object_type":"law","relational_id":76604,"identifier":"58.1-324","token":"58.1\/I\/3\/2\/58.1-324","url":"\/58.1-324\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","dublin_core":{"Title":"Married individuals","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-324","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If the federal taxable income of married individuals<\/span> is determined on separate federal returns, their Virginia taxable incomes shall be separately determined. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the federal taxable income of married individuals<\/span> is determined on a joint federal return, or if neither files a federal return: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Their tax shall be determined on their joint Virginia taxable income; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Separate taxes may be determined on their separate Virginia taxable incomes if they so elect. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Where married individuals<\/span> have not separately reported and claimed items of income, exemptions and deductions for federal income tax purposes, and have not elected to file a joint Virginia income tax return, such items allowable for Virginia income tax purposes shall be allocated and adjusted as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Income shall be allocated to the spouse who earned the income or with respect to whose property the income is attributable. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Allowable deductions with respect to trade, business, production of income, or employment shall be allocated to the spouse to whom attributable. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Nonbusiness deductions, where properly taken for federal income tax purposes, shall be allowable for Virginia income tax purposes, but shall be allocable between married individuals<\/span> as they may mutually agree. For this purpose, “nonbusiness deductions” consist of allowable deductions not described in subdivision 2. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Where the standard deduction or low income allowance is properly taken pursuant to subdivision 1 a of § 58.1-322.03<\/a>, such deduction or allowance shall be allocable between married individuals<\/span> as they may mutually agree. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Personal exemptions properly allowable for federal income tax purposes shall be allocated for Virginia income tax purposes as married individuals<\/span> may mutually agree; however, exemptions for taxpayer<\/span> and spouse together with exemptions for old age and blindness must be allocated respectively to the spouse to whom they relate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Where allocations are permitted to be made under subsection C pursuant to agreement between married individuals<\/span>, and they have failed to agree as to those allocations, such allocations shall be made between them in a manner corresponding to the treatment for federal income tax purposes of the items involved, under regulations prescribed by the Department<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMARRIED INDIVIDUALS (\u00a7 58.1-324)\n\nA. If the federal taxable income of married individuals is determined on\nseparate federal returns, their Virginia taxable incomes shall be separately\ndetermined.\n\nB. If the federal taxable income of married individuals is determined on a joint\nfederal return, or if neither files a federal return:\n\n 1. Their tax shall be determined on their joint Virginia taxable income; or\n\n 2. Separate taxes may be determined on their separate Virginia taxable incomes\n if they so elect.\n\nC. Where married individuals have not separately reported and claimed items of\nincome, exemptions and deductions for federal income tax purposes, and have not\nelected to file a joint Virginia income tax return, such items allowable for\nVirginia income tax purposes shall be allocated and adjusted as follows:\n\n 1. Income shall be allocated to the spouse who earned the income or with\n respect to whose property the income is attributable.\n\n 2. Allowable deductions with respect to trade, business, production of income,\n or employment shall be allocated to the spouse to whom attributable.\n\n 3. Nonbusiness deductions, where properly taken for federal income tax\n purposes, shall be allowable for Virginia income tax purposes, but shall be\n allocable between married individuals as they may mutually agree. For this\n purpose, “nonbusiness deductions” consist of allowable deductions\n not described in subdivision 2.\n\n 4. Where the standard deduction or low income allowance is properly taken\n pursuant to subdivision 1 a of § 58.1-322.03, such deduction or allowance\n shall be allocable between married individuals as they may mutually agree.\n\n 5. Personal exemptions properly allowable for federal income tax purposes\n shall be allocated for Virginia income tax purposes as married individuals may\n mutually agree; however, exemptions for taxpayer and spouse together with\n exemptions for old age and blindness must be allocated respectively to the\n spouse to whom they relate.\n\nD. Where allocations are permitted to be made under subsection C pursuant to\nagreement between married individuals, and they have failed to agree as to those\nallocations, such allocations shall be made between them in a manner\ncorresponding to the treatment for federal income tax purposes of the items\ninvolved, under regulations prescribed by the Department.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.012, 58-151.013; 1971, Ex. Sess., c. 171; 1972,\nc. 827; 1973, cc. 198, 345, 458; 1974, c. 682; 1975, c. 46; 1976, cc. 528, 694,\n781; 1977, cc. 297, 612; 1978, cc. 67, 158; 1979, cc. 226, 596; 1981, cc. 402,\n414; 1982, c. 633; 1983, cc. 452, 472; 1984, cc. 153, 162, 636, 674, 675, 729;\n2017, c. 444; 2020, c. 900.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}