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Exemptions

General Information

Effective for taxable years beginning on or after January 1, 2008, Virginia law allows an exemption of $930* for each of the following:

  • Yourself (and Spouse): Each filer is allowed one personal exemption. For married couples, each spouse is entitled to an exemption. When using Spouse Tax Adjustment, each spouse must claim his or her own personal exemption. (Amount was previously $900 per exemption)
  • Dependents: An exemption may be claimed for each dependent claimed on your federal income tax return. If you are using Filing Status 3 or Spouse Tax Adjustment, see the special notes for claiming dependent exemptions. (Amount was previously $900 per exemption)

In addition, Virginia law allows an exemption of $800* for each of the following:

  • Age 65 or over: Each filer who is age 65 or over by January 1 may claim an additional exemption. When a married couple uses the Spouse Tax Adjustment, each spouse must claim his or her own age exemption.
  • Blindness: Each filer who is considered blind for federal income tax purposes may claim an additional exemption. When a married couple uses Spouse Tax Adjustment, each spouse must claim his or her own exemption for blindness.

*Part-year residents must prorate their exemption amounts, based on their period of residency in Virginia, using the worksheet included in the part-year resident instruction booklet.

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How Many Exemptions Can You Claim?

You will usually claim the same number of personal and dependent exemptions that you claimed on your federal return. The Virginia tax return provides a checklist of exemptions by category (yourself, dependents, etc.) to help you choose the correct number of exemptions. If the filing status on your Virginia return is different from the filing status you used on your federal return, the total number of exemptions allowed on both returns will not be the same.

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Special Note for Filing Status 3

If you filed a joint federal return but are required to file a separate Virginia return, claim those exemptions you would have been entitled to claim if you had filed a separate federal return. One person may not claim less than a whole exemption for themselves or their dependents.

Example

On your federal return, you filed jointly and your adjusted gross income is $50,000. Of that amount, your income is $10,000. Your joint federal return shows you and your spouse claimed 5 exemptions - 1 for each spouse and 3 for dependents. You must claim your own exemption. To determine whether you are entitled to claim any exemptions for your dependents, you must apply the federal rules for separate filing.

Under federal rules, you must demonstrate that you provided at least 50% of a dependent's support in order to claim an exemption for the dependent. Because your share of the federal adjusted gross income ($10,000) is only 20% of the joint income reported ($50,000.), it is unlikely that you could prove 50% support for any of the dependents. Accordingly, you will be allowed to claim only your own personal exemption on your separate Virginia return.

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Special Note for Form 760-PY Filers

If you use Filing Status 4 on your Virginia return, each spouse must claim his or her own personal exemptions under the column showing their income.

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Last Updated 12/19/2014 11:20

 

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