{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-341.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-341.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-341.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-341.html"}],"law_id":68211,"edition_id":1,"section_id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","history":"Code 1950, \u00a7 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c. 796; 1984, c. 675; 2008, c. 591; 2020, c. 900.","full_text":"A\n\nOn or before May 1 of each year if an individual’s taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed by or for:1\n\nEvery resident individual, except as provided in § 58.1-321, required to file a federal income tax return for the taxable year, or having Virginia taxable income for the taxable year;2\n\nEvery nonresident individual having Virginia taxable income for the taxable year, except as provided in § 58.1-321.\n\t\t\t\tNotwithstanding the foregoing, every member of the armed services of the United States deployed outside of the United States shall be allowed an automatic extension to file an income tax return. Such extension shall expire 90 days following the completion of such member’s deployment. For purposes of this section, “the armed services of the United States” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.B\n\nIf the federal income tax liability of either spouse is determined on a separate federal return, their Virginia income tax liabilities and returns shall be separate. If the federal income tax liabilities of married individuals (other than married individuals described in subdivision A 2 ) are determined on a joint federal return, or if neither files a federal return:1\n\nThey shall file a joint Virginia income tax return, and their tax liabilities shall be joint and several; or2\n\nThey may elect to file separate Virginia income tax returns if they comply with the requirements of the Department in setting forth information (whether or not on a single form), in which event their tax liabilities shall be separate unless such married individuals file separately on a combined return. The election permitted under this subsection may be made or changed at any time within three years from the last day prescribed by law for the timely filing of the return.C\n\nIf either spouse is a resident and the other is a nonresident, they shall file separate Virginia income tax returns on such single or separate forms as may be required by the Department, in which event their tax liabilities shall be separate except as provided in subsection D, unless both elect to determine their joint Virginia taxable income as if both were residents, in which event their tax liabilities shall be joint and several.D\n\nIf married individuals file separate Virginia income tax returns on a single form pursuant to subsection B or C, and:1\n\nIf the sum of the payments by either spouse, including withheld and estimated taxes, exceeds the amount of the tax for which such spouse is separately liable, the excess may be applied by the Department to the credit of the other spouse if the sum of the payments by such other spouse, including withheld and estimated taxes, is less than the amount of the tax for which such other spouse is separately liable;2\n\nIf the sum of the payments made by both spouses with respect to the taxes for which they are separately liable, including withheld and estimated taxes, exceeds the total of the taxes due, refund of the excess may be made payable to both spouses.\n\t\t\t\tThe provisions of this subsection shall not apply if the return of either spouse includes a demand that any overpayment made by him shall be applied only on account of his separate liability.E\n\nThe return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property.F\n\nThe return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.","order_by":null,"text":{"0":{"id":246875,"text":"On or before May 1 of each year if an individual’s taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed by or for:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":246876,"text":"Every resident individual, except as provided in § 58.1-321, required to file a federal income tax return for the taxable year, or having Virginia taxable income for the taxable year;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":246877,"text":"Every nonresident individual having Virginia taxable income for the taxable year, except as provided in § 58.1-321.\n\t\t\t\tNotwithstanding the foregoing, every member of the armed services of the United States deployed outside of the United States shall be allowed an automatic extension to file an income tax return. Such extension shall expire 90 days following the completion of such member’s deployment. For purposes of this section, “the armed services of the United States” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":246878,"text":"If the federal income tax liability of either spouse is determined on a separate federal return, their Virginia income tax liabilities and returns shall be separate. If the federal income tax liabilities of married individuals (other than married individuals described in subdivision A 2 ) are 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":"A2","next_prefix":"B1"},"4":{"id":246879,"text":"They shall file a joint Virginia income tax return, and their tax liabilities shall be joint and several; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"5":{"id":246880,"text":"They may elect to file separate Virginia income tax returns if they comply with the requirements of the Department in setting forth information (whether or not on a single form), in which event their tax liabilities shall be separate unless such married individuals file separately on a combined return. The election permitted under this subsection may be made or changed at any time within three years from the last day prescribed by law for the timely filing of the return.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"6":{"id":246881,"text":"If either spouse is a resident and the other is a nonresident, they shall file separate Virginia income tax returns on such single or separate forms as may be required by the Department, in which event their tax liabilities shall be separate except as provided in subsection D, unless both elect to determine their joint Virginia taxable income as if both were residents, in which event their tax liabilities shall be joint and several.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"7":{"id":246882,"text":"If married individuals file separate Virginia income tax returns on a single form pursuant to subsection B or C, and:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"8":{"id":246883,"text":"If the sum of the payments by either spouse, including withheld and estimated taxes, exceeds the amount of the tax for which such spouse is separately liable, the excess may be applied by the Department to the credit of the other spouse if the sum of the payments by such other spouse, including withheld and estimated taxes, is less than the amount of the tax for which such other spouse is separately liable;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"9":{"id":246884,"text":"If the sum of the payments made by both spouses with respect to the taxes for which they are separately liable, including withheld and estimated taxes, exceeds the total of the taxes due, refund of the excess may be made payable to both spouses.\n\t\t\t\tThe provisions of this subsection shall not apply if the return of either spouse includes a demand that any overpayment made by him shall be applied only on account of his separate liability.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"E"},"10":{"id":246885,"text":"The return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2","next_prefix":"F"},"11":{"id":246886,"text":"The return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-341\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1978, chapter 796; in 1984, chapter 675; in 2008, chapter 591<\/a>; in 2020, chapter 900<\/a>.<\/p>","references":false,"refers_to":[{"id":77087,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","order_by":null,"url":"\/58.1-321\/"}],"permalink":{"id":254265,"object_type":"law","relational_id":68211,"identifier":"58.1-341","token":"58.1\/I\/3\/4\/58.1-341","url":"\/58.1-341\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","dublin_core":{"Title":"Returns of individuals","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-341","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> On or before May 1 of each year if an individual<\/span>’s taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed by or for: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Every resident<\/span> individual<\/span>, except as provided in § 58.1-321<\/a>, required to file a federal income tax return for the taxable year, or having Virginia taxable income for the taxable year; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Every nonresident individual<\/span> having Virginia taxable income for the taxable year, except as provided in § 58.1-321<\/a>.\n\t\t\t\tNotwithstanding the foregoing, every member of the armed services of the United States<\/span> deployed outside of the United States shall be allowed an automatic extension to file an income tax return. Such extension shall expire 90 days following the completion of such member’s deployment. For purposes of this section, “the armed services of the United States<\/span>” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the federal income tax liability of either spouse is determined on a separate federal return, their Virginia income tax liabilities and returns shall be separate. If the federal income tax liabilities of married individuals<\/span> (other than married individuals<\/span> described in subdivision A 2 ) are 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> They shall file a joint Virginia income tax return, and their tax liabilities shall be joint and several; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> They may elect to file separate Virginia income tax returns if they comply with the requirements of the Department<\/span> in setting forth information (whether or not on a single form), in which event their tax liabilities shall be separate unless such married individuals<\/span> file separately on a combined return. The election permitted under this subsection may be made or changed at any time within three years from the last day prescribed by law<\/span> for the timely filing of the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If either spouse is a resident<\/span> and the other is a nonresident, they shall file separate Virginia income tax returns on such single or separate forms as may be required by the Department<\/span>, in which event their tax liabilities shall be separate except as provided in subsection D, unless both elect to determine their joint Virginia taxable income as if both were residents<\/span>, in which event their tax liabilities shall be joint and several. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If married individuals<\/span> file separate Virginia income tax returns on a single form pursuant to subsection B or C, and: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If the sum of the payments by either spouse, including withheld and estimated taxes, exceeds the amount of the tax for which such spouse is separately liable, the excess may be applied by the Department<\/span> to the credit of the other spouse if the sum of the payments by such other spouse, including withheld and estimated taxes, is less than the amount of the tax for which such other spouse is separately liable; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If the sum of the payments made by both spouses with respect to the taxes for which they are separately liable, including withheld and estimated taxes, exceeds the total of the taxes due, refund of the excess may be made payable to both spouses.\n\t\t\t\tThe provisions of this subsection shall not apply if the return of either spouse includes a demand that any overpayment made by him shall be applied only on account of his separate liability. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The return for any deceased individual<\/span> shall be made and filed by his executor, administrator, or other person charged with his property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The return for an individual<\/span> who is unable to make a return by reason of minority or other disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession<\/span> of only a part of his property), or by his duly authorized agent. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS OF INDIVIDUALS (\u00a7 58.1-341)\n\nA. On or before May 1 of each year if an individual’s taxable year is the\ncalendar year, or on or before the fifteenth day of the fourth month following\nthe close of a taxable year other than the calendar year, an income tax return\nunder this chapter shall be made and filed by or for:\n\n 1. Every resident individual, except as provided in § 58.1-321, required\n to file a federal income tax return for the taxable year, or having Virginia\n taxable income for the taxable year;\n\n 2. Every nonresident individual having Virginia taxable income for the taxable\n year, except as provided in § 58.1-321.\n \t\t\t\tNotwithstanding the foregoing, every member of the armed services of the\n United States deployed outside of the United States shall be allowed an\n automatic extension to file an income tax return. Such extension shall expire\n 90 days following the completion of such member’s deployment. For\n purposes of this section, “the armed services of the United\n States” includes active duty service with the regular Armed Forces of\n the United States or the National Guard or other reserve component.\n\nB. If the federal income tax liability of either spouse is determined on a\nseparate federal return, their Virginia income tax liabilities and returns shall\nbe separate. If the federal income tax liabilities of married individuals (other\nthan married individuals described in subdivision A 2 ) are determined on a\njoint federal return, or if neither files a federal return:\n\n 1. They shall file a joint Virginia income tax return, and their tax\n liabilities shall be joint and several; or\n\n 2. They may elect to file separate Virginia income tax returns if they comply\n with the requirements of the Department in setting forth information (whether\n or not on a single form), in which event their tax liabilities shall be\n separate unless such married individuals file separately on a combined return.\n The election permitted under this subsection may be made or changed at any\n time within three years from the last day prescribed by law for the timely\n filing of the return.\n\nC. If either spouse is a resident and the other is a nonresident, they shall\nfile separate Virginia income tax returns on such single or separate forms as\nmay be required by the Department, in which event their tax liabilities shall be\nseparate except as provided in subsection D, unless both elect to determine\ntheir joint Virginia taxable income as if both were residents, in which event\ntheir tax liabilities shall be joint and several.\n\nD. If married individuals file separate Virginia income tax returns on a single\nform pursuant to subsection B or C, and:\n\n 1. If the sum of the payments by either spouse, including withheld and\n estimated taxes, exceeds the amount of the tax for which such spouse is\n separately liable, the excess may be applied by the Department to the credit\n of the other spouse if the sum of the payments by such other spouse, including\n withheld and estimated taxes, is less than the amount of the tax for which\n such other spouse is separately liable;\n\n 2. If the sum of the payments made by both spouses with respect to the taxes\n for which they are separately liable, including withheld and estimated taxes,\n exceeds the total of the taxes due, refund of the excess may be made payable\n to both spouses.\n \t\t\t\tThe provisions of this subsection shall not apply if the return of either\n spouse includes a demand that any overpayment made by him shall be applied\n only on account of his separate liability.\n\nE. The return for any deceased individual shall be made and filed by his\nexecutor, administrator, or other person charged with his property.\n\nF. The return for an individual who is unable to make a return by reason of\nminority or other disability shall be made and filed by his guardian, committee,\nfiduciary or other person charged with the care of his person or property (other\nthan a receiver in possession of only a part of his property), or by his duly\nauthorized agent.\n\nHISTORY: Code 1950, \u00a7 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978,\nc. 796; 1984, c. 675; 2008, c. 591; 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}}