Virginia General Information

The appropriate federal forms and schedules are provided with the Virginia income tax return.

Nonresident and Part-Year Returns

A Virginia nonresident return, Form 763, is prepared when a "Residency Code" of "N" is entered on the Virginia General worksheet and the "Home State Code" on the Basic Data worksheet is not "VA".

A Virginia part-year return, Form 760PY, is prepared when a "Residency Code" of "P" is entered on the Virginia General worksheet. Enter the dates of residency in the Date residency began and Date residency ended fields.

FS and State Code

The "FS" and "State" fields provide the ability to control which entries carry to the federal or state tax return(s).

FS	State	Action
blank	blank	Federal and home state
F	blank	Federal only
S	blank	Home state only
blank	XX	Federal and indicated state**
F	XX	Federal and indicated state
S	XX	Indicated state only

** On multi-state returns, this entry is included in income on the federal return, the full-year resident state return and the indicated state. This entry scheme applies to items of income only. It does not apply to state withholding, other tax payments, footnotes, credits or additional taxes since these items relate to only the indicated state.

The first column is the FS code. The word "blank" in this column indicates no entry was made in the FS code field. The only other possible entries are "F" or "S".

The second column is the state code. The word "blank" indicates no entry was made. "XX" represents the alphabetic state code.

The third column specifies the returns that include the entries in the related fields following the FS and state entries.

TSJ Coding

Filing Status Optimization

Two separate tax return files can be produced from one original set of worksheets or entries. The basis for segregating the return information is the existing "TS" or "TSJ" code boxesfields, the "FSO" fields, and any other taxpayer/spouse designations on the federal, state or city interview forms.

Processing options related to the Filing Status Optimization are available on the Return Options worksheet. This feature is only available to in-office users and can be requested using the menu selection "Options"/"Split Joint Return" on joint returns only. Once the option is selected, two additional separate returns are created that must then be accessed individually for further processing such as additional entries, corrections, calculation, review and printing.

The Filing Status Comparison, which can be requested on the Return Options worksheet, can be used in advance to approximate the tax effect of filing separate returns and accordingly can be used as a basis for deciding which joint returns to split.

Virginia Filing Status

If a part-year Virginia return is filed and the federal filing status is married filing joint, Virginia allows the filing status of married filing separately combined on the same return or married filing joint. A nonresident taxpayer and spouse do not have the option of filing married filing separately on the same return. A nonresident taxpayer and spouse who file a joint federal return may file a joint Virginia return only if they BOTH have Virginia source income. Otherwise, the taxpayer or spouse with Virginia source income must file married filing separately. For part-year and nonresident filers only, the Virginia income tax return is prepared based on the filing status which minimizes the state tax liability for the combined incomes of the taxpayer and spouse. To force a joint return, enter a "1" on the Virginia General worksheet, Basic Data section, State Filing Status Code field. To force a combined separate return, enter a "2."

State Taxable Income Basis

Resident: The Virginia Form 760 starts with adjusted gross income from the federal return. Adjustments to federal adjusted gross income are added/subtracted to calculate Virginia adjusted gross income.

Nonresident: Taxable income on Form 763 is computed as if the taxpayer were a resident, then multiplied by the nonresident allocation percentage calculated on page 2 of Form 763. A Virginia nonresident return will be prepared if the home state code on the Basic Data worksheet is not "VA" and a residency code of "N" is entered on the Virginia General worksheet, Residency section.

Part-Year Resident: Income attributable to the period of residence outside of Virginia is included as a deduction from federal adjusted gross income to arrive at Virginia adjusted gross income. If itemized deductions are claimed on the federal return, Itemized deductions must be claimed on the Virginia return. The subtraction of itemized deductions from Virginia adjusted gross income is limited to the expenses claimed on federal Schedule A for which payment was made while a resident of Virginia. The only exception is moving expenses (deductible only if the taxpayer moved INTO Virginia during the tax year). The standard deduction is prorated based on the ratio of income attributable to the period of Virginia residence to federal adjusted gross income. Personal exemptions are prorated on the basis of the number of days of residence in Virginia in the tax year to 365 days. A Virginia part-year return is prepared when a residency code of "P" is entered on the Virginia General worksheet, Residency section and dates of residency on the Virginia General worksheet, Residency section are completed.

Where's My Refund

To check the status of a Virginia refund, visit: https://www.tax.virginia.gov/wheres-my-refund.

Driver's License ID Card Information

To learn more about the collection of driver's license / ID Card information, visit: https://www.tax.virginia.gov/refund-fraud-prevention.

Extended Due Dates

Per VA tax bulletin 20-5, all payments including return, extension, and estimate payments, originally due between April 1, 2020 and June 1, 2020, have been extended to June 1, 2020. If payment is made in full by June 1, 2020, penalties and interest have been waived for the payment. If the payment is made after June 1, 2020, interest will accrue beginning at the original due date.