My daughter made only $400 in Virginia. Does she need to file a State Tax Return for Virginia?

[rauldominguezs]

My daughter is a College student. She worked in Florida and South Carolina in 2015. She made only $400 in Virginia. Does she need to file a State Tax Return for Virginia? She has to file a Federal Tax return because she made over $8000 in Florida but Florida has no State Taxes.

[SweetieJean]

What was her 2015 legal state of residence?

[rauldominguezs]

South Carolina

[DianeW · Accepted solution]

No, a Virginia income tax return is not required.  The Virginia filing requirements are listed here for your convenience.  As you can see she is below the filing requirement for a single filer.

She should file only South Carolina if required.

Residents (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

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. Complete lines 1-9 on Form 760 to compute your Virginia adjusted gross income. 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.

[rauldominguezs]

Thank you for the information!