                                 CODE OF VIRGINIA

RETURNS OF INDIVIDUALS (§ 58.1-341)

A. On or before May 1 of each year if an individual&#8217;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. Every resident individual, except as provided in &#xA7; 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. Every nonresident individual having Virginia taxable income for the taxable
   year, except as provided in &#xA7; 58.1-321.
   				Notwithstanding 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&#8217;s deployment. For
   purposes of this section, &#8220;the armed services of the United
   States&#8221; includes active duty service with the regular Armed Forces of
   the United States or the National Guard or other reserve component.

B. 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:

   1. They shall file a joint Virginia income tax return, and their tax
   liabilities shall be joint and several; or

   2. 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.

C. 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.

D. If married individuals file separate Virginia income tax returns on a single
form pursuant to subsection B or C, and:

   1. 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;

   2. 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.
   				The 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. The return for any deceased individual shall be made and filed by his
executor, administrator, or other person charged with his property.

F. 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.

HISTORY: Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978,
c. 796; 1984, c. 675; 2008, c. 591; 2020, c. 900.