You must file an income tax return in Virginia if:

  • you are a resident of Virginia, part-year resident, or a nonresident, and 
  • you are required to file a federal income tax return, and
  • you have Virginia adjusted gross income equal to or greater than the amounts below: 
Filing Status Income Threshold
Single or married filing separately $11,950
Married filing jointly $23,900


Who should file?

File a return to get a refund if:

  • your Virginia adjusted gross income is less than the required amount for your filing status, and 
  • income tax was withheld from any payments you received

Should you file if you owe nothing?

You are not required to file if you don't owe any taxes and will not receive a refund. However, we periodically review and update our records to make sure that we have the correct return information on file. As a result, even if you didn't need to file a return for a given year, we may send you a letter later asking you to verify your Virginia adjusted gross income.

If your address or personal information has changed since you last filed a Virginia return, you should let us know to make sure you receive any correspondence we send.