What Is the Minimum Income to File Taxes in Virginia?

Virginia operates a state-level income tax system that requires individuals who live in the state or earn income within its borders to file an annual tax return, provided they meet specific income criteria. The determination of whether a person needs to file is based on a combination of their income level, age, and residency status. Understanding these requirements is the first step in complying with state tax law.

Virginia Filing Thresholds for Full-Year Residents

The primary figure used to determine if a full-year Virginia resident must file a tax return is their Virginia Adjusted Gross Income (VAGI). VAGI is calculated starting with your federal Adjusted Gross Income (AGI) and then applying specific Virginia subtractions and additions. For the 2024 tax year—the return you file in 2025—the filing thresholds are directly tied to your filing status.

For individuals under the age of 65, the filing requirement is triggered if their VAGI is $11,950 or more for those filing as Single or Married Filing Separately. For those who are Married Filing Jointly, the combined VAGI must be $23,900 or more to necessitate filing a return. It is important to accurately calculate your VAGI to see if you meet these requirements.

While the filing thresholds are the same regardless of age, Virginia provides a tax benefit for seniors. Taxpayers age 65 and older may be eligible for an age deduction of up to $12,000. This deduction, which can reduce your overall taxable income, is based on your birth date, filing status, and income level.

Your filing status for your Virginia return must match the status used on your federal return. The common statuses are Single, Married Filing Jointly, and Married Filing Separately. However, an exception exists: if one spouse is a Virginia resident and the other is a non-resident, they are required to file separate Virginia tax returns.

Filing Rules for Part-Year Residents and Nonresidents

The tax filing obligations for individuals who were not full-year residents of Virginia are distinct. A part-year resident is someone who moved into or out of Virginia during the tax year. A nonresident is an individual who does not live in Virginia but earned income from a source within the state. Both groups must assess their income from all sources and their income specifically from Virginia.

The primary concept for these filers is “Virginia-source income.” This includes earnings from wages for a job performed in Virginia, income from rental properties located in the state, or profits from a business conducted within Virginia’s borders. Earning this type of income can create a filing requirement even if you live in another state.

For part-year residents and nonresidents, a tax return is required if they have any Virginia-source income and their total income from all sources exceeds the filing thresholds established for full-year residents. If this dual condition is met, they must file a Virginia tax return. Part-year residents use Form 760PY, while nonresidents use Form 763.

This dual requirement prevents individuals with high overall incomes from avoiding Virginia tax on income earned within the state simply because they do not reside there. The calculation requires careful separation of income earned inside and outside of Virginia to correctly determine the tax liability on the Virginia-sourced portion.

Filing to Receive a Refund

There are situations where an individual’s income falls below the mandatory filing thresholds, yet filing a tax return is still a financially sound decision. This is most common when a person has had Virginia income tax withheld from their paychecks. Filing a return is the only method to have that withheld money returned to you if it exceeds any tax you might owe.

Tax withholding is an amount an employer deducts from an employee’s paycheck and sends to the state tax agency as a prepayment of your estimated annual tax liability. If your total income for the year is low enough that you don’t owe any state tax, the withheld money is rightfully yours. You must file a return to claim your refund.

Consider a college student who works a summer job in Virginia or a part-time employee whose annual earnings do not reach the filing threshold. Even with low earnings, their employer may have withheld state taxes from each paycheck. By filing a Virginia income tax return, these individuals can receive a full refund of the taxes that were withheld.

Failing to file in this scenario means you are forfeiting your own money. Virginia law specifies that a claim for a refund of overpaid taxes must be filed within three years from the due date of the return. The process involves completing the standard tax form and reporting your income and withholding.