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Who Must File

Taxable Years 2008 - 2012

The filing threshold for individuals increased from $7,000 to $11,250 for 2008 and 2009. For married couples, the filing threshold increased from $14,000 to $22,500 for 2008 and 2009. Filing threshold changes for taxable years 2008 - 2012 are shown below.

Filing Status	2008 - 2009	2010 - 2011	2012 & Beyond
Single or Married Filing Separately	$11,250	$11,650	$11,950
Joint	$22,500	$23,300	$23,900

Residents (including dependents and students) must file an individual income tax return if:

• Single, and Virginia adjusted gross income is $11,250 or more
• Married, filing a joint or combined return, and total Virginia adjusted gross income for both spouses is $22,500 or more
• Married, filing a separate return, and Virginia adjusted gross income is $11,250 or more

Virginia adjusted gross income is your federal adjusted gross income (from your federal income tax return) plus any Virginia additions, minus the Age Deduction and any Virginia subtractions. Complete lines 1-9 on Form 760 to compute your Virginia adjusted gross income. Virginia adjusted gross income does not include standard or itemized deductions, the child and dependent care expense deduction, personal exemptions or other deductions from income.

Nonresidents with income from Virginia sources are subject to the same filing requirements as residents. This means that the filing threshold for a nonresident is determined by Virginia adjusted gross income computed as a resident (see line 10 of Form 763), including income from all sources. The filing threshold for a nonresident cannot be based solely on income from Virginia sources.

Special Note for Spouses of Military Personnel: Federal law changes enacted in 2009 have created tax relief for certain spouses of members of the military, as outlined in What's New.

Part-Year Residents are also subject to the same filing requirements as residents. In computing Virginia adjusted gross income for a part-year resident (see line 10 of Form 760PY), the Virginia subtractions include the subtraction for income received while living in another state.

Who Should File

If your income is below the filing threshold for your filing status, but Virginia income tax was withheld from any payments you received, file a return to apply for a refund of the Virginia individual income tax withheld.