For the Virginia (VA) state return when you are a nonresident see the instructions below for the VA filing status requirement.
- Filing Status 2 - Married, Filing a Joint Return: You and your spouse may file a joint return if:
- (1) you filed a joint federal return; or
- (2) neither of you was required to file a federal income tax return; and
- (3) both spouses had income from Virginia sources.
- If only one spouse had income from Virginia sources, a separate return must be filed under Status 4.
- If one spouse had Virginia source income and the other spouse had no income from any sources, use Filing Status 3.
Income from Virginia sources is income received from labor performed, business done, or property located in Virginia, including gains from sales, exchanges or other dispositions of real estate and intangible personal property having a situs in Virginia.
Find out how to prepare separate state returns here: How do I prepare joint federal and separate state returns?
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