You must file a Virginia state income tax return if your Virginia Adjusted Gross Income (VAGI) reaches $11,950 as a single filer or $23,900 as a married couple filing jointly.1Virginia Department of Taxation. Who Must File Those are the minimum income levels to file taxes in Virginia, and they apply whether or not you actually end up owing anything. The catch is that VAGI isn’t the same as the gross wages on your W-2, so the number you compare against the threshold may be lower than you think.
Virginia Filing Thresholds by Status
Full-year residents file Form 760 once VAGI reaches the limit for their filing status:1Virginia Department of Taxation. Who Must File
- Single or Married Filing Separately: $11,950
- Married Filing Jointly: $23,900
There’s a prerequisite worth knowing. You only need to file a Virginia return if you’re also required to file a federal return. If your federal income is low enough that the IRS doesn’t require one, Virginia generally won’t require one either, even if your VAGI technically exceeds the state threshold.1Virginia Department of Taxation. Who Must File
Why Your VAGI May Be Lower Than Your Gross Income
Virginia Adjusted Gross Income starts with your Federal Adjusted Gross Income and then applies state-specific additions and subtractions on Schedule ADJ. Several of those subtractions can pull your VAGI well below your federal number, sometimes enough to erase a filing requirement:
- All Social Security and Tier 1 Railroad Retirement benefits included in your federal AGI are fully subtracted. Virginia doesn’t tax this income at all.2Virginia Department of Taxation. Subtractions
- Interest from U.S. Treasury bonds and other federal obligations is subtracted because Virginia cannot tax it.
- Service members on extended active duty for more than 90 days can subtract up to $15,000 of basic pay. The subtraction shrinks dollar-for-dollar once basic pay exceeds $15,000 and disappears at $30,000.3Virginia Department of Taxation. Military Tax Tips
A retiree living on $20,000 in Social Security and $8,000 in Treasury bond interest might assume they’re over the threshold because their federal AGI exceeds $11,950. After both subtractions, their VAGI could be zero.
Virginia also adds some income back. The most common addition is interest earned on bonds issued by other states, which the federal government doesn’t tax but Virginia does. Few filers see this move the needle enough to create a filing requirement that wasn’t already there.
The Age Deduction for Older Filers
If you were born on or before January 1, 1939, you can subtract up to $12,000 from your VAGI. If you were born between January 2, 1939, and January 1, 1960, that $12,000 phases out dollar-for-dollar once your adjusted federal AGI exceeds $50,000 (single) or $75,000 (married).2Virginia Department of Taxation. Subtractions If you were born after January 1, 1960, the age deduction is not available regardless of your current age.
Virginia also provides an extra $800 personal exemption for each filer age 65 or older by January 1 of the tax year, and another $800 for each filer who is legally blind under federal guidelines.4Virginia Department of Taxation. Exemptions Those exemptions don’t change the filing threshold itself, but combined with the age deduction they’re the reason many retirees drop out of the filing requirement entirely.
Part-Year Residents and Nonresidents
If you moved into or out of Virginia during the year, file Form 760PY as a part-year resident. Your exemptions and deductions are prorated based on how much of the year you lived in the state.5Virginia Department of Taxation. Residency Status
Nonresidents who earn Virginia-source income (wages for work performed in the state, business income, or rental income from Virginia property) file Form 763. The same $11,950 and $23,900 thresholds apply, measured only against that Virginia-source income. A nonresident must also file if they’re required to file a federal return and have any Virginia-source income at all, even below the threshold.5Virginia Department of Taxation. Residency Status
Resident and nonresident aliens follow the same Virginia residency rules. Federal treaty exemptions may apply, but absent a specific treaty provision, a foreign national living or earning income in Virginia faces the standard filing requirements.5Virginia Department of Taxation. Residency Status
When to File Even if You’re Under the Threshold
Being below the minimum doesn’t always mean you should skip filing. You’ll want to send a return anyway in these situations:
- Your employer withheld Virginia income tax from your paychecks. Filing Form 760 is the only way to get that money refunded. This is the most common reason low-income filers submit a return.
- You qualify for a refundable credit. Virginia offers a refundable Earned Income Tax Credit and a Credit for Low-Income Individuals, both of which require a filed return to claim.6Virginia Department of Taxation. Virginia Earned Income Tax Credit (EITC) and Credit for Low Income Individuals
- You had income not subject to withholding and your expected Virginia tax exceeded $150 for the year. In that case, you were required to make estimated payments, and you must file to reconcile them.7Virginia Department of Taxation. Individual Estimated Tax Payments
If you’re owed a refund and don’t file, you have three years to claim it. After that, the money is forfeited.
Dependents With Their Own Income
A dependent claimed on someone else’s federal return must file a Virginia return if two things are true: they’re required to file a federal return, and their VAGI meets or exceeds $11,950.1Virginia Department of Taxation. Who Must File On the federal side, a single dependent under 65 must file if their unearned income exceeds $1,350 for tax year 2025, a figure that adjusts annually for inflation.8Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information A teenager with a summer job and a small investment account can trip the federal requirement without realizing it, which then pulls Virginia into the picture.
Deadline and What Happens if You File Late
Virginia returns are due May 1, roughly two weeks after the federal April 15 deadline.9Virginia Department of Taxation. When to File If May 1 lands on a weekend or holiday, the deadline shifts to the next business day.
Virginia grants an automatic six-month extension to file, moving the deadline to November 1 with no application required.9Virginia Department of Taxation. When to File The extension covers paperwork, not payment. If you owe, you still must pay by May 1 to avoid penalties and interest.
If you owe tax and miss the deadline without paying, Virginia charges a penalty of 6% of the tax due for each month the return is late, up to 30%.10Virginia Code Commission. Virginia Code 58.1-347 – Penalty for Failure to File Income Tax Returns in Time A return five months late hits the cap. Interest on the unpaid tax accrues separately on top of that penalty. If you don’t owe any tax, there’s no late-filing penalty.