If a person would have been required to file an income tax return for a given tax year, but died before filing a return, a final Virginia Individual Income Tax return should be filed by the surviving spouse, executor or administrator. The same filing status used on the final federal income tax return should be used on the final Virginia return. If a final federal income tax return is required to be filed for a decedent for the year of death, a final Virginia return is also required.
The final Virginia return should include the entire federal adjusted gross income (FAGI) reported on the federal return, which should reflect taxable income received prior to the date of death. Taxable income received on or after the date of death is income of the person's estate, and may be subject to Fiduciary Income Tax.
For additional information on Virginia tax requirements for decedents, see