File State tax?

[dansole26]

Hello,

My son while away in his last semester of college in Virginia earned less than than the single $11,950 threshold.

He began work in NJ and his NJ income for 2023 will in itself be greater than the Virginia threshold.

Is he requried to file Virginia State Taxes?

Thanks

[Hal_Al]

Q. Is he required to file Virginia State Taxes?

A. Yes, as you surmised it's because his total income for the year is more than  the Virginia threshold.

 • Nonresidents of Virginia with (Total) income at or above the filing threshold must file if any of their income is from Virginia sources. 

Virginia computes your total taxable income (after deductions) then applies a non-resident (or part year resident) percentage. 

Virginia Web Site:

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 your Virginia adjusted gross income. 

[dansole26]

While I was waiting for a response I found this at the Virginia Department of taxation.

There's 2 "ands" there LOL

Seems contradictory from the other site

https://www.tax.virginia.gov/who-must-file

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

[Hal_Al]

Note that the definition of "Virginia Adjusted Gross Income" includes all your income, for the year, no matter where sourced.