For Virginia State Tax, if using a married, filing separately (status 3), but filed a federal married, filing jointly: Do you use just the individuals income?

[VictoriaD75]

Yes. Per the Virginia instructions:

If you and your spouse filed separate federal returns, you may use this filing status. If you and your spouse filed a joint federal return, but only one of you is a Virginia resident, the resident must use Filing Status 3. When using Filing Status 3, complete your tax return as follows: (1) Compute your federal adjusted gross income as though you had filed separately on your federal return; (2) claim only the personal and dependent exemptions, itemized deductions (if claimed on your federal return), and child and dependent care expense amounts that you could claim if you had filed a separate federal return. If one spouse claimed itemized deductions, the other spouse must also. (3) Be sure to provide your spouse's name and social security number in the spaces included on the return for that information.

You will need to calculate the income as though you had filed separately on the Federal return for state reporting.

Virginia Filing Status

[EThree1]

Thank you @VictoriaD75 for the quick response and information! Just one more check on that then - I'm having to manually do this one part because I'm filling multiple state returns (I'm military and we've move - when I'm calculating the income, I can subtract the amount of interest I had via an 1098-E, correct? If so, on the schedule of income, would that 1098-E amount fall under: 1. Interest and dividends or 6. Other income adjustments (enclose explanation)

Thanks in advance!

[AnnetteB6]

Yes, you can subtract the student loan interest if the loan was in your name.  It would not be in the interest and dividends section, that is for taxable income, not an adjustment.  It would more likely fall under the income adjustments section since it is an income adjustment on the Federal return.  

@EThree1

[Sam Hopi]

on married filing separately worksheet low income credit worksheet asks VA Adjusted Gross Income of spouse.

What if I do not have his gross income, however; he has income but I do not know how much it is.  

[DMarkM1]

You will need the information to claim the credit.  Click here for more information on the low income credits available in VA.  Below is an extract from the Credit for Low Income Individuals. 

Note for married couples filing separately:

Only one spouse may claim the credit. The spouse claiming the credit must include the other spouse’s VAGI, and the VAGI of any dependent the other spouse claims, in their total family VAGI to determine their eligibility for the credit. 

What makes up family VAGI?

Virginia adjusted gross income (VAGI):

Federal adjusted gross income (from your federal income tax return)
+ any required additions to income
-  your Social Security income and any allowable subtractions from income. 
Virginia adjusted gross income

For further details, please see Form 760. 

To calculate your family’s VAGI, combine your VAGI with that of your spouse and any dependents you have, even if they were not required to file a Virginia income tax return.

[Sam Hopi]

Sorry it was very technical, I did not get it. If I do not have or do not know his AGI, what can I do? Can I skip it this form? Enter zero for his AGI is fine? I was wondering that this form goes to IRS and VA state or it is a record for tax payer? To calculate VAGI please provide an example. Thanks.

[HopeS]

No, you cannot show zero for his AGI.  See DMarkM1 comments on how to compute Virginia AGI. Below is the link to Form 760-ADJ. The credit is shown on page 2 of the Form.  Please review both pages of the Form to get a better understanding of the calculation.

Form  760 adj

@Sam Hopi 

[Sam Hopi]

This is also my question and I did not see the answer. If I do not have or I do not her gross income what can I do? would I have clear answer instead the explaining of credit low income since I understood about what you meant. I have no info about her income and should file married separately.

[Sam Hopi]

Did you get your answer?

[Cynthiad66]

If you do not have his AGI, leave it blank.  VA can bring the returns together if necessary.  Compute your AGI and keep it moving.  Here are the VA instructions again.  If all else fails, you will just have to print and mail the state return with a note.

Filing Status 3 - Married, Filing a Separate Return: If you and your spouse filed separate federal returns, you may use this filing status. If you and your spouse filed a joint federal return, but only one of you is a Virginia resident, the resident must use Filing Status 3. 

When using Filing Status 3, complete your tax return as follows: (1) Compute your federal adjusted gross income as though you had filed separately on your federal return; (2) claim only the personal and dependent exemptions, itemized deductions (if claimed on your federal return), and child and dependent care expense amounts that you could claim if you had filed a separate federal return. If one spouse claimed itemized deductions, the other spouse must also. (3) Be sure to provide your spouse's name and social security number in the spaces included on the return for that information.

@Sam Hopi

[Sam Hopi]

This is not my answer so that can not leave it blank since should that box an amount otherwise can not e-file it. 

[Cynthiad66]

The following paragraph is from the VA Dept. of Revenue.  See the link below.

If you and your spouse filed separate federal returns, you may use this filing status. If you and your spouse filed a joint federal return, but only one of you is a Virginia resident, the resident must use Filing Status 3. When using Filing Status 3, complete your tax return as follows: (1) Compute your federal adjusted gross income as though you had filed separately on your federal return; (2) claim only the personal and dependent exemptions, itemized deductions (if claimed on your federal return), and child and dependent care expense amounts that you could claim if you had filed a separate federal return. If one spouse claimed itemized deductions, the other spouse must also. (3) Be sure to provide your spouse's name and social security number in the spaces included on the return for that information.

VA Filing Status of MFS

@Sam Hopi