Spouse Tax Adjustment

Use the Calculator below to compute the Spouse Tax Adjustment (STA) amount to enter on your Virginia income tax return. The STA allows married couples to file joint returns without paying higher taxes than if they had filed separately.

How it works:

Virginia tax rates increase with income: 2% up to $3,000; 3% from $3,000 to $5,000; 5% from $5,000 to $17,000; and 5.75% for income over $17,000. Both incomes reported on jointly filed returns benefit from the lower tax rates if the STA is used.

Married couples filing jointly on Form 760 may reduce their tax by up to $259 with the STA if each spouse received income during the taxable year.

Joint taxable income must be over $3,000 and both parties must have taxable income to benefit from this adjustment.

Two-income couples filing a joint return will not pay more tax than the combined tax that would be due if separate returns were filed.

Example

A couple has combined Virginia taxable income of $47,000. One spouse's income is $35,000 and the other spouse's income is $12,000. Without the STA, their Virginia tax is $2,445. With the STA, both spouses benefit from the lower tax rates. Using the STA Calculator, the couple computes the STA of $220, reducing their taxes to $2,225.

Spouse Tax Adjustment Calculator:

Instructions:
Select Tax Year. Enter amounts for Yourself and Spouse in their respective columns. Select the Calculate button. Then enter Calculated Results from below into your return.
Yourself Spouse
  1. (Federal Form 1040 line 7; 1040A line 7; 1040EZ line 1)
  2. (Federal Form 1040 line 8a + 9a; 1040A line 8a + 9a; 1040EZ line 2)
  3. (Federal Form 1040 line 10)
  4. (Federal Form 1040 line 12)
  5. (Federal Form 1040 line 13 + 14; 1040A line 10)
  6. (Federal Form 1040 line 15b + 16b; 1040A line 11b + 12b)
  7. (Federal Form 1040 line 17)
  8. (Federal Form 1040 lines 11 + 18 + 19 + 20b + 21; 1040A lines 13 +14b; 1040EZ line 3)
  9. (Federal Form 1040 line 36; 1040A line 20)
  10. (VA Form 760, line 2)
  11. (VA Form 760, line 4)
  12. (VA Form 760, line 5)
  13. (VA Form 760, line 6)
  14. (VA Form 760, line 7)
  15. (VA Form 760, line 16)
Calculated Results
Amount of Tax
VA Form 760, Line 17
Your VAGISpouse's VAGISpouse Tax Adjustment
VA Form 760, Line 18

Last Updated 08/28/2014 12:01