It depends but if you need to file a federal income tax return, you will be required to file a nonresident VA return related to any amount of VA-source income as well.
So if
your federal adjusted gross income (AGI) is more than the VA AGI filing
requirement and you have any
VA-source income, you will be required to file a VA nonresident
state income tax return.
According to the VA Department of Revenue, you will have a VA nonresident
filing requirement if your income is
- 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
Virginia adjusted gross income is your federal
adjusted gross income (from your federal income tax return) plus any Virginia
additions, minus the Age Deduction and any Virginia subtractions. Virginia
adjusted gross income does not include standard or itemized deductions, the
child and dependent care expense deduction, personal exemptions or other
deductions from income.
Nonresidents with income from Virginia sources
are subject to the same filing requirements as residents. This means that the
filing threshold for a nonresident is determined by Virginia adjusted gross
income computed as a resident, including income from all sources. The filing
threshold for a nonresident cannot be based solely on income from Virginia
sources.
