If you’re a Virginia employee filling out the VA-4, you should claim yourself on the VA-4 by writing “1” on Line 1 of the Personal Exemption Worksheet, unless someone else claims you as a dependent on their Virginia return. Each exemption you claim is worth $930 against your Virginia taxable income, so skipping your own means the state withholds more tax from every paycheck than it needs to.1Virginia Department of Taxation. Exemptions
Virginia’s withholding form still uses a straightforward exemption-based system, even though the federal W-4 dropped personal allowances in 2020. Claiming yourself is the default starting point for almost every working adult in the state.
The One Reason to Skip Line 1
The common reason to leave Line 1 blank and enter “0” for yourself is that someone else — usually a parent — claims you as a dependent on their Virginia return. This most often applies to college students working part-time jobs while their parents still list them as dependents. Claiming yourself in that situation can lead to under-withholding, because the exemption is really being used on the other return.
Some employees deliberately leave Line 1 blank even though they’re entitled to the exemption, hoping for a larger refund at tax time. That works, but it’s an interest-free loan to the state. The money sits in Richmond all year instead of in your paycheck.
Where Line 1 Fits in the Rest of the Worksheet
The Personal Exemption Worksheet on the VA-4 is short. Line 1 asks whether you’re claiming yourself. Line 2 asks whether you’re married and your spouse isn’t already claiming an exemption on their own VA-4; if both are true, you write another “1.” Line 3 is for the number of dependents you’ll claim on your Virginia income tax return, not counting your spouse. Lines 5 and 6 add exemptions if you or your spouse are 65 or older or legally blind.2Virginia Department of Taxation. Form VA-4 Virginia Employees Withholding Allowance Certificate
You total everything on Line 8, and that single number goes on the VA-4 certificate you hand to your employer. Each personal exemption (yourself, spouse, dependents) reduces Virginia taxable income by $930. The age and blindness exemptions are worth $800 each.1Virginia Department of Taxation. Exemptions
What Claiming Yourself Does to Your Paycheck
The higher your total exemptions, the less Virginia income tax gets withheld from each paycheck. A lower number means more tax comes out.
The goal is to land close to zero when you file your Virginia Form 760 at year’s end, owing little and getting little back. Claiming too few exemptions means Virginia holds your money without paying you interest on it. Claiming too many means you’ll owe a lump sum in April and could face an underpayment penalty.3Virginia Department of Taxation. Individual Estimated Tax Payments
For most single employees with one job and no unusual income, claiming yourself and stopping there produces withholding that lines up reasonably well with the actual bill.
When the Default Answer Gets Complicated
Two Jobs or a Working Spouse
If you hold more than one job or your spouse also works, the combined household income gets taxed at higher effective rates than either employer’s withholding tables assume on their own. The fix is to claim all your calculated exemptions on the VA-4 for your highest-paying job, and claim zero on every other VA-4.2Virginia Department of Taxation. Form VA-4 Virginia Employees Withholding Allowance Certificate
Each employer withholds as if their paycheck were your only income. When wages from a second job stack on top of your primary income on Form 760, they fall into a higher bracket than the second employer withheld against. Claiming zero on the secondary VA-4 makes up the difference. If both spouses earn similar amounts, the same logic applies: one spouse claims the exemptions, the other claims zero.
Non-Wage Income
Interest, dividends, and rental income aren’t subject to employer withholding, but they are subject to Virginia tax at rates topping out at 5.75%.4Virginia Department of Taxation. Tax Rate Schedule and Tax Table If you have meaningful outside income, you may want to reduce your VA-4 allowances or request additional withholding on the form so your paycheck covers the full year’s bill. Ignoring outside income is one of the most common reasons people end up owing Virginia money in April.
Claiming “Exempt” Instead of a Number
You can write “Exempt” on the VA-4 instead of a number, but only if you meet both conditions: you had zero Virginia income tax liability last year and you expect zero this year. Close to zero doesn’t count — it means you literally owed nothing.2Virginia Department of Taxation. Form VA-4 Virginia Employees Withholding Allowance Certificate Students with very low earnings and certain part-year residents are the most common candidates.
Exempt status expires every year. You must file a new VA-4 claiming exemption for each calendar year you qualify. If your circumstances change mid-year and you expect to owe Virginia tax, you must submit a new VA-4 within ten days of that change. Falsely claiming exempt status can trigger penalties and interest on the full amount that should have been withheld.
Filing Status Affects the Math
Virginia’s filing status categories don’t perfectly mirror the federal ones. Single, Head of Household, and Qualifying Surviving Spouse on your federal return all become Filing Status 1 (Single) on your Virginia return. Married Filing Jointly federally translates to Filing Status 2.5Virginia Department of Taxation. Filing Status When only one spouse earns income, Filing Status 2 is the standard choice.
Filing status affects the standard deduction built into your withholding, so getting it wrong throws off the calculation regardless of what you put on Line 1. Virginia’s standard deduction for 2026 is $8,750 for single filers and $17,500 for married couples filing jointly.6Virginia Department of Taxation. Deductions Under current law, those amounts are scheduled to revert to $3,000 and $6,000 after tax year 2026, though legislation is pending to make the higher amounts permanent.7Virginia Legislative Information System. SB7 – 2026 Regular Session
Updating the Form Later
You can submit a new VA-4 to your employer at any time. There’s no limit on how often you update it, and your employer must use the new number once they process it. The form you filed when you started the job stays in effect until you replace it.
If you’ve had a big income change — new job, bonus, side income, marriage, a child — update the VA-4 right away rather than waiting until January. Running the numbers once a year when you file your Form 760 keeps the surprises manageable, and if your Line 1 answer needs to change, you can fix it that afternoon.