                                 CODE OF VIRGINIA

MARRIED INDIVIDUALS WHEN ONE NONRESIDENT (§ 58.1-326)

If either spouse is a resident and the other spouse is a nonresident, separate
taxes shall be determined on their separate Virginia taxable incomes on such
single or separate forms as may be required by the Department, unless both elect
to determine their joint Virginia taxable income as if both were residents.

HISTORY: Code 1950, § 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675; 2020,
c. 900.