Tax Type
Individual Income Tax
Description
Validity of foreign divorce decrees
Topic
Returns/Payments/Records
Date Issued
01-12-1982
January 12, 1982
Re: Request for Ruling/Individual Income Tax
Dear**************:
This will reply to your letter of November 23, 1981 in which you request a ruling on your filing status for purposes of the Virginia income tax.
The statutory requirements which are applicable to the determination of filing status are found in Virginia Code § 58-151.062. The provisions of this section reference federal filing requirements for determining the filing status of a husband and wife, and set forth the requirements for individuals.
The Virginia income tax statutes make no reference to the validity of foreign divorce decrees. The question is resolved by the courts, and it is to the state courts that the Internal Revenue Service looks in determining federal filing status. Therefore, your filing status for Virginia income tax purposes is dependent upon your status for federal income tax purposes.
If it is determined that you are a single taxpayer or head of household for federal filing purposes, you will file as a single taxpayer for Virginia purposes. If you are determined to be a married person for federal purposes, you will be similarly classified for Virginia purposes and should file your return in accordance with Virginia Code § 58-151.062. If you have any additional questions, please feel free to contact us.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner