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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>62449</law_id><section_number>58.1-341.1</section_number><catch_line>Returns of individuals; required information</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="4">Accounting, Returns, Procedures for Individuals</unit></structure><text>
						<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"/></a></p></section>
						<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:
			a. 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>&#x2019;s tax information, as provided in clause (xxii) of subsection C of &#xA7;&#xA0;<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>&#x2019;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
			b. 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"/></a></p></section>
						<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:
				a. 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>&#x2019;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
				b. Space for an <span class="dictionary">individual</span> to voluntarily include the following information: date of birth; email address; dependent&#x2019;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"/></a></p></section>
						<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:
				a. 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>&#x2019;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
				b. 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"/></a></p></section>
						<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"/></a></p></section></text><history>1994, c. 632; 2020, cc. 916, 917; 2021, Sp. Sess. I, c. 162.</history><metadata></metadata></law>
