{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-341.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-341.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-341.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-341.1.html"}],"law_id":62449,"edition_id":1,"section_id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","history":"1994, c. 632; 2020, cc. 916, 917; 2021, Sp. Sess. I, c. 162.","full_text":"A\n\nFor all taxable years beginning on and after January 1, 1995, the Department of Taxation shall include in any packet of instructions and forms for individual income tax returns an application to register to vote by mail and appropriate instructions for the completion and mailing of the application to register to vote. The form of the application shall be prescribed and the instructions shall be provided by the State Board of Elections.B\n\n1. For taxable years beginning on and after January 1, 2021, the Department of Taxation shall include on the appropriate individual income tax return forms the following:\n\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual, or spouse in the case of a married taxpayer filing jointly, or any dependent of the individual (i) is an uninsured individual at the time the return is filed (ii) voluntarily consents to the Department of Taxation providing the individual&#8217;s tax information, as provided in clause (xxii) of subsection C of \u00a7 58.1-3, to the Department of Medical Assistance Services for purposes of affirming that the individual, the individual&#8217;s spouse, or any dependent of the individual meets the income eligibility for medical assistance. Such information shall not be used to determine an individual is ineligible for medical assistance; and\n\t\t\tb. Space for an individual to voluntarily include a preferred method for the Department of Medical Assistance Services to contact the individual for purposes of an eligibility determination.2\n\nFor taxable years beginning on and after January 1, 2022, the Department of Taxation shall include on the appropriate individual income tax return forms the following:\n\t\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual, or spouse in the case of a married taxpayer filing jointly, or any dependent of the individual voluntarily consents to the Department of Taxation providing the individual&#8217;s tax information to the Department of Social Services and the Department of Medical Assistance Services as provided in clause (xxii) of subsection C of &#xA7; 58.1-3; and\n\t\t\t\tb. Space for an individual to voluntarily include the following information: date of birth; email address; dependent&#8217;s name and date of birth, and preferred method for the Department of Social Services and the Department of Medical Assistance Services to contact the individual for purposes of an eligibility determination.3\n\nFor taxable years beginning on and after January 1, 2023, the Department of Taxation shall include on the appropriate individual income tax return forms the following:\n\t\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual, or spouse in the case of a married taxpayer filing jointly, or any dependent of the individual voluntarily consents to the Department of Taxation providing the individual&#8217;s tax information to the Virginia Health Benefit Exchange pursuant to clause (xxiv) of subsection C of &#xA7; 58.1-3; and\n\t\t\t\tb. Space for an individual to voluntarily include a preferred method for the Virginia Health Benefit Exchange to contact the individual for purposes of an eligibility determination.4\n\nInformation obtained pursuant to this subsection shall not be used to determine an individual is ineligible for medical assistance.","order_by":null,"text":{"0":{"id":227759,"text":"For all taxable years beginning on and after January 1, 1995, the Department of Taxation shall include in any packet of instructions and forms for individual income tax returns an application to register to vote by mail and appropriate instructions for the completion and mailing of the application to register to vote. The form of the application shall be prescribed and the instructions shall be provided by the State Board of Elections.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":227760,"text":"1. For taxable years beginning on and after January 1, 2021, the Department of Taxation shall include on the appropriate individual income tax return forms the following:\n\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual, or spouse in the case of a married taxpayer filing jointly, or any dependent of the individual (i) is an uninsured individual at the time the return is filed (ii) voluntarily consents to the Department of Taxation providing the individual&#8217;s tax information, as provided in clause (xxii) of subsection C of \u00a7 58.1-3, to the Department of Medical Assistance Services for purposes of affirming that the individual, the individual&#8217;s spouse, or any dependent of the individual meets the income eligibility for medical assistance. Such information shall not be used to determine an individual is ineligible for medical assistance; and\n\t\t\tb. Space for an individual to voluntarily include a preferred method for the Department of Medical Assistance Services to contact the individual for purposes of an eligibility determination.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B2"},"2":{"id":227761,"text":"For taxable years beginning on and after January 1, 2022, the Department of Taxation shall include on the appropriate individual income tax return forms the following:\n\t\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual, or spouse in the case of a married taxpayer filing jointly, or any dependent of the individual voluntarily consents to the Department of Taxation providing the individual&#8217;s tax information to the Department of Social Services and the Department of Medical Assistance Services as provided in clause (xxii) of subsection C of &#xA7; 58.1-3; and\n\t\t\t\tb. Space for an individual to voluntarily include the following information: date of birth; email address; dependent&#8217;s name and date of birth, and preferred method for the Department of Social Services and the Department of Medical Assistance Services to contact the individual for purposes of an eligibility determination.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B","next_prefix":"B3"},"3":{"id":227762,"text":"For taxable years beginning on and after January 1, 2023, the Department of Taxation shall include on the appropriate individual income tax return forms the following:\n\t\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual, or spouse in the case of a married taxpayer filing jointly, or any dependent of the individual voluntarily consents to the Department of Taxation providing the individual&#8217;s tax information to the Virginia Health Benefit Exchange pursuant to clause (xxiv) of subsection C of &#xA7; 58.1-3; and\n\t\t\t\tb. Space for an individual to voluntarily include a preferred method for the Virginia Health Benefit Exchange to contact the individual for purposes of an eligibility determination.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"4":{"id":227763,"text":"Information obtained pursuant to this subsection shall not be used to determine an individual is ineligible for medical assistance.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3"}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","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":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","metadata":false},{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},{"id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","metadata":false},{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},{"id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","metadata":false},{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},{"id":76366,"structure_id":14178,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":83671,"structure_id":14178,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":78857,"structure_id":14178,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":false},{"id":66119,"structure_id":14178,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":84849,"structure_id":14178,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":84920,"structure_id":14178,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":55352,"structure_id":14178,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":67265,"structure_id":14178,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":false},{"id":70052,"structure_id":14178,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":60485,"structure_id":14178,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":64676,"structure_id":14178,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":false},{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},{"id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","metadata":false},{"id":75466,"structure_id":14178,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":76506,"structure_id":14178,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":false},{"id":76606,"structure_id":14178,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":76663,"structure_id":14178,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":false},{"id":82423,"structure_id":14178,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":false},{"id":85251,"structure_id":14178,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":false},{"id":56960,"structure_id":14178,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":false},{"id":69437,"structure_id":14178,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":false},{"id":70299,"structure_id":14178,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":false},{"id":78012,"structure_id":14178,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},"next_section":{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-341.1\/","history_text":"<p>This law was first created in 1994. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?941+ful+CHAP0632\">632<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. 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. That modification is as follows: in 2020, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP0916\">916<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP0917\">917<\/a>.<\/p>","references":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":254269,"object_type":"law","relational_id":62449,"identifier":"58.1-341.1","token":"58.1\/I\/3\/4\/58.1-341.1","url":"\/58.1-341.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","dublin_core":{"Title":"Returns of individuals; required information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-341.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> For all taxable years beginning on and after January 1, 1995, the <span class=\"dictionary\">Department<\/span> of Taxation shall include in any packet of instructions and forms for <span class=\"dictionary\">individual<\/span> income tax returns an application to register to vote by mail and appropriate instructions for the completion and mailing of the application to register to vote. The form of the application shall be prescribed and the instructions shall be provided by the State Board of Elections. <a id=\"paragraph-227759\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-341.1\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> 1. For taxable years beginning on and after January 1, 2021, the <span class=\"dictionary\">Department<\/span> of Taxation shall include on the appropriate <span class=\"dictionary\">individual<\/span> income tax return forms the following:\n\t\t\ta. A checkoff box or similar mechanism for indicating whether the <span class=\"dictionary\">individual<\/span>, or spouse in the case of a married <span class=\"dictionary\">taxpayer<\/span> filing jointly, or any dependent of the <span class=\"dictionary\">individual<\/span> (i) is an uninsured <span class=\"dictionary\">individual<\/span> at the time the return is filed (ii) voluntarily consents to the <span class=\"dictionary\">Department<\/span> of Taxation providing the <span class=\"dictionary\">individual<\/span>&#8217;s tax information, as provided in clause (xxii) of subsection C of \u00a7&nbsp;<a class=\"law\" title=\"Secrecy of information; penalties\" href=\"\/58.1-3\/\">58.1-3<\/a>, to the <span class=\"dictionary\">Department<\/span> of Medical Assistance Services for purposes of affirming that the <span class=\"dictionary\">individual<\/span>, the <span class=\"dictionary\">individual<\/span>&#8217;s spouse, or any dependent of the <span class=\"dictionary\">individual<\/span> meets the income eligibility for medical assistance. Such information shall not be used to determine an <span class=\"dictionary\">individual<\/span> is ineligible for medical assistance; and\n\t\t\tb. Space for an <span class=\"dictionary\">individual<\/span> to voluntarily include a preferred method for the <span class=\"dictionary\">Department<\/span> of Medical Assistance Services to contact the <span class=\"dictionary\">individual<\/span> for purposes of an eligibility determination. <a id=\"paragraph-227760\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-341.1\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> For taxable years beginning on and after January 1, 2022, the <span class=\"dictionary\">Department<\/span> of Taxation shall include on the appropriate <span class=\"dictionary\">individual<\/span> income tax return forms the following:\n\t\t\t\ta. A checkoff box or similar mechanism for indicating whether the <span class=\"dictionary\">individual<\/span>, or spouse in the case of a married <span class=\"dictionary\">taxpayer<\/span> filing jointly, or any dependent of the <span class=\"dictionary\">individual<\/span> voluntarily consents to the <span class=\"dictionary\">Department<\/span> of Taxation providing the <span class=\"dictionary\">individual<\/span>&#8217;s tax information to the <span class=\"dictionary\">Department<\/span> of Social Services and the <span class=\"dictionary\">Department<\/span> of Medical Assistance Services as provided in clause (xxii) of subsection C of &#xA7; <a class=\"law\" title=\"Secrecy of information; penalties\" href=\"\/58.1-3\/\">58.1-3<\/a>; and\n\t\t\t\tb. Space for an <span class=\"dictionary\">individual<\/span> to voluntarily include the following information: date of birth; email address; dependent&#8217;s name and date of birth, and preferred method for the <span class=\"dictionary\">Department<\/span> of Social Services and the <span class=\"dictionary\">Department<\/span> of Medical Assistance Services to contact the <span class=\"dictionary\">individual<\/span> for purposes of an eligibility determination. <a id=\"paragraph-227761\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-341.1\/#B2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> For taxable years beginning on and after January 1, 2023, the <span class=\"dictionary\">Department<\/span> of Taxation shall include on the appropriate <span class=\"dictionary\">individual<\/span> income tax return forms the following:\n\t\t\t\ta. A checkoff box or similar mechanism for indicating whether the <span class=\"dictionary\">individual<\/span>, or spouse in the case of a married <span class=\"dictionary\">taxpayer<\/span> filing jointly, or any dependent of the <span class=\"dictionary\">individual<\/span> voluntarily consents to the <span class=\"dictionary\">Department<\/span> of Taxation providing the <span class=\"dictionary\">individual<\/span>&#8217;s tax information to the Virginia Health Benefit Exchange pursuant to clause (xxiv) of subsection C of &#xA7; <a class=\"law\" title=\"Secrecy of information; penalties\" href=\"\/58.1-3\/\">58.1-3<\/a>; and\n\t\t\t\tb. Space for an <span class=\"dictionary\">individual<\/span> to voluntarily include a preferred method for the Virginia Health Benefit Exchange to contact the <span class=\"dictionary\">individual<\/span> for purposes of an eligibility determination. <a id=\"paragraph-227762\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-341.1\/#B3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> Information obtained pursuant to this subsection shall not be used to determine an <span class=\"dictionary\">individual<\/span> is ineligible for medical assistance. <a id=\"paragraph-227763\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-341.1\/#B4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRETURNS OF INDIVIDUALS; REQUIRED INFORMATION (\u00a7 58.1-341.1)\n\nA. For all taxable years beginning on and after January 1, 1995, the Department\nof Taxation shall include in any packet of instructions and forms for individual\nincome tax returns an application to register to vote by mail and appropriate\ninstructions for the completion and mailing of the application to register to\nvote. The form of the application shall be prescribed and the instructions shall\nbe provided by the State Board of Elections.\n\nB. 1. For taxable years beginning on and after January 1, 2021, the Department\nof Taxation shall include on the appropriate individual income tax return forms\nthe following:\n\t\t\ta. A checkoff box or similar mechanism for indicating whether the individual,\nor spouse in the case of a married taxpayer filing jointly, or any dependent of\nthe individual (i) is an uninsured individual at the time the return is filed\n(ii) voluntarily consents to the Department of Taxation providing the\nindividual&#8217;s tax information, as provided in clause (xxii) of subsection C\nof \u00a7 58.1-3, to the Department of Medical Assistance Services for purposes of\naffirming that the individual, the individual&#8217;s spouse, or any dependent\nof the individual meets the income eligibility for medical assistance. Such\ninformation shall not be used to determine an individual is ineligible for\nmedical assistance; and\n\t\t\tb. Space for an individual to voluntarily include a preferred method for the\nDepartment of Medical Assistance Services to contact the individual for purposes\nof an eligibility determination.\n\n   2. For taxable years beginning on and after January 1, 2022, the Department of\n   Taxation shall include on the appropriate individual income tax return forms\n   the following:\n   \t\t\t\ta. A checkoff box or similar mechanism for indicating whether the\n   individual, or spouse in the case of a married taxpayer filing jointly, or any\n   dependent of the individual voluntarily consents to the Department of Taxation\n   providing the individual&#8217;s tax information to the Department of Social\n   Services and the Department of Medical Assistance Services as provided in\n   clause (xxii) of subsection C of &#xA7; 58.1-3; and\n   \t\t\t\tb. Space for an individual to voluntarily include the following\n   information: date of birth; email address; dependent&#8217;s name and date of\n   birth, and preferred method for the Department of Social Services and the\n   Department of Medical Assistance Services to contact the individual for\n   purposes of an eligibility determination.\n\n   3. For taxable years beginning on and after January 1, 2023, the Department of\n   Taxation shall include on the appropriate individual income tax return forms\n   the following:\n   \t\t\t\ta. A checkoff box or similar mechanism for indicating whether the\n   individual, or spouse in the case of a married taxpayer filing jointly, or any\n   dependent of the individual voluntarily consents to the Department of Taxation\n   providing the individual&#8217;s tax information to the Virginia Health\n   Benefit Exchange pursuant to clause (xxiv) of subsection C of &#xA7; 58.1-3;\n   and\n   \t\t\t\tb. Space for an individual to voluntarily include a preferred method for\n   the Virginia Health Benefit Exchange to contact the individual for purposes of\n   an eligibility determination.\n\n   4. Information obtained pursuant to this subsection shall not be used to\n   determine an individual is ineligible for medical assistance.\n\nHISTORY: 1994, c. 632; 2020, cc. 916, 917; 2021, Sp. Sess. I, c. 162.","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}}