Thanks for the quick reply.
I have looked at that webpage as well but I'm not sure I understand how it's consistent with the actual law. While I agree with the comment about the standard deduction, the exemption is a bit different. In fact, that same page also states "You will usually claim the same number of personal and dependent exemptions that you claimed on your federal return." The exception to this rule, it notes, is when you have different filing statuses on your Federal and Virginia returns, which is not the case in the scenario. Not to mention, no one is "claiming" exemptions on their federal return at the moment, and haven't for several years, so the webpage is clearly out of date. Furthermore, my read of VA§ 58.1-322.03(2)(a) does limit the exemptions you claim on your return to those that you would qualify for on your Federal return (so, not a dependent). I guess I'm wondering where in the Virginia regs this law written in VA§ 58.1-322.03 is overridden, because I just can't seem to find it.
Certainly don't expect you do hunt down the governing section of the Virginia Code and I do really appreciate the quick reply.
