No, you would not list your dependent children income on your Virginia state return.
If your children earned income it would be included in their gross income and must be reported on his or her individual tax return.
Residents of Virginia (including dependents and students) must file an individual income tax return if:
- Single, and Virginia adjusted gross income is $11,950 or more
- Married, filing a joint or combined return, and total Virginia adjusted gross income for both spouses is $23,900 or more
- Married, filing a separate return, and Virginia adjusted gross income is $11,950 or more
If your children's income is below the filing threshold (as stated above) for their filing status, but Virginia income tax was withheld from any payments you received, file a return to apply for a refund of the Virginia individual income tax withheld.
