Virginia State Tax Return

Virginia Individual Income Tax Provisions

Like many of the other states that tax residents, Virginia uses a joint filing system to assess taxes to married couples. In a joint system, both spouses combine their income into a single amount, which the state then uses to tax. This method plays into the concept of the family as one single economic entity, and therefore should be taxed as a single unit.

Also in conjunction with many other states that assess income tax, Virginia uses the federal adjusted gross income as its tax base. However, there are a few differences which should be noted, as some sources of income aren't taxed.

Exemptions

The following sources of income are not included in the tax base for state residents:

• Interest from U.S. Government bonds
• Lottery winnings less than $600
• Unemployment compensation
• Social Security benefits
• Active Duty Military CZE and up to $15,000 of basic military pay if on extended active duty
• Up to $3,000 of state National Guard pay
• Capital gains from land sales for open space use
• Long-term capital gains from investments in state-certified technology businesses
• Capital gains relating to historic rehabilitation tax credit

Deductions

Virginia uses a standard deduction of $3,000 for those who file single, head of household, or married, filing single. For joint filers, the state standard deduction is increased to $6,000. Other deductions include:

• Deductions based on age and income for residents aged 65 and older
• Child and dependent care expenses
• $1,000 per child for foster parents
• Bone marrow donor screening fees
• State college savings plans distributions and refunds
• Continuing teacher education expenses
• Prepaid funeral, medical, and dental premiums
• Long-term health care insurance premiums
• Contributions to Virginia public school construction grants
• Income from tobacco quota buyouts
• Sales tax paid on energy efficient appliances
• Organ and tissue donation expenses
• Mileage for charitable organizations
• Dealer disposition property income
• Up to $20,000 in disability income

State and local income taxes, as well as federal income taxes are not deductible.

2023 Virginia Tax Rates

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Virginia	Services Available
Preparation	Preparation of a state tax return for Virginia is available for $29.95.
E-File	E-File is available for Virginia.
Direct Deposit	Direct Deposit is available for Virginia.
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Non-Resident E-File	E-Filing non-resident VA state returns is not available.
Filing Deadline	4/18/2023

VA Counties	VA Cities
Accomack	Accomac, Assawoman, Atlantic, Belle Haven, Bloxom, Chincoteague Islan, Craddockville, Davis Wharf, Greenbackville, Greenbush, Hacksneck, Hallwood, Harborton, Horntown, Jenkins Bridge, Keller, Locustville, Mappsville, Mears, Melfa, Modest Town, Nelsonia, New Church, Oak Hall, Onancock, Onley, Painter, Parksley, Pungoteague, Quinby, Sanford, Saxis, Tangier, Tasley, Temperanceville, Wachapreague, Wallops Island, Wattsville, Withams
Albemarle	Batesville, Charlottesville, Covesville, Crozet, Earlysville, Esmont, Free Union, Greenwood, Howardsville, Ivy, Keene, Keswick, North Garden, Scottsville, White Hall
Alexandria City	Alexandria
Alleghany	Iron Gate, Low Moor, Selma
Amelia	Amelia Court House, Jetersville, Mannboro
Amherst	Amherst, Clifford, Madison Heights, Monroe, Sweet Briar
Appomattox	Appomattox, Evergreen, Pamplin, Spout Spring
Arlington	Arlington, Fort Myer
Augusta	Augusta Springs, Churchville, Craigsville, Crimora, Deerfield, Fishersville, Fort Defiance, Greenville, Lyndhurst, Middlebrook, Mint Spring, Mount Sidney, Mount Solon, New Hope, Staunton, Steeles Tavern, Stuarts Draft, Swoope, Verona, West Augusta, Weyers Cave
Bath	Bacova, Hot Springs, Millboro, Warm Springs, Williamsville
Bedford	Big Island, Coleman Falls, Forest, Goode, Goodview, Hardy, Huddleston, Lowry, Moneta, Montvale, Thaxton, Villamont
Bedford City	Bedford
Bland	Bastian, Bland, Ceres, Rocky Gap
Botetourt	Blue Ridge, Buchanan, Cloverdale, Daleville, Eagle Rock, Fincastle, Glen Wilton, Oriskany, Roanoke, Troutville
Bristol City	Bristol
Brunswick	Alberta, Brodnax, Dolphin, Ebony, Freeman, Gasburg, Lawrenceville, Meredithville, Rawlings, Valentines, Warfield, White Plains
Buchanan	Big Rock, Davenport, Grundy, Harman, Hurley, Keen Mountain, Mavisdale, Maxie, Oakwood, Pilgrims Knob, Raven, Rowe, Shortt Gap, Vansant, Whitewood, Wolford
Buckingham	Arvonia, Buckingham, Dillwyn, New Canton
Buena Vista City	Buena Vista
Campbell	Altavista, Brookneal, Concord, Evington, Gladys, Long Island, Lynch Station, Lynchburg, Naruna, Rustburg
Caroline	Bowling Green, Corbin, Ladysmith, Milford, Port Royal, Rappahannock Acade, Ruther Glen, Sparta, Woodford
Carroll	Cana, Dugspur, Fancy Gap, Hillsville, Lambsburg, Laurel Fork, Woodlawn
Charles City	Charles City, Ruthville
Charlotte	Charlotte Court Ho, Cullen, Drakes Branch, Keysville, Phenix, Randolph, Red House, Red Oak, Saxe, Wylliesburg
Charlottesville Ci	Charlottesville
Chesapeake City	Chesapeake
Chesterfield	Chester, Chesterfield, Midlothian, Moseley, Richmond
Clarke	Berryville, Bluemont, Boyce, Millwood, Paris, White Post
Clifton Forge City	Clifton Forge
Colonial Heights C	Colonial Heights
Covington City	Covington
Craig	New Castle, Paint Bank
Culpeper	Amissville, Boston, Brandy Station, Culpeper, Elkwood, Jeffersonton, Lignum, Mitchells, Rapidan, Reva, Richardsville, Rixeyville, Stevensburg, Viewtown
Cumberland	Cartersville, Cumberland
Danville City	Danville
Dickenson	Bee, Birchleaf, Breaks, Clinchco, Clintwood, Haysi, McClure, Nora, Trammel
Dinwiddie	Ammon, Carson, Church Road, Dewitt, Dinwiddie, Ford, McKenney, Sutherland, Wilsons
Essex	Caret, Center Cross, Champlain, Dunnsville, Hustle, Laneview, Loretto, Millers Tavern, Tappahannock
Fairfax	Alexandria, Annandale, Burke, Centreville, Chantilly, Clifton, Dunn Loring, Fairfax, Falls Church, Fort Belvoir, Great Falls, Greenway, Herndon, Lorton, McLean, Merrifield, Mount Vernon, Newington, Oakton, Reston, Springfield, Vienna, West McLean
Fairfax City	Fairfax, Fairfax Station
Falls Church City	Falls Church
Fauquier	Bealeton, Broad Run, Calverton, Casanova, Catlett, Delaplane, Goldvein, Hume, Markham, Marshall, Midland, Orlean, Rectortown, Remington, Somerville, Sumerduck, The Plains, Upperville, Warrenton
Floyd	Check, Copper Hill, Floyd, Indian Valley, Willis
Fluvanna	Bremo Bluff, Fork Union, Kents Store, Palmyra, Troy
Franklin	Boones Mill, Callaway, Ferrum, Glade Hill, Henry, Penhook, Redwood, Rocky Mount, Union Hall, Wirtz
Franklin City	Franklin
Frederick	Brucetown, Clear Brook, Cross Junction, Gore, Middletown, Star Tannery, Stephens City, Stephenson, Winchester
Fredericksburg Cit	Fredericksburg
Galax City	Galax
Giles	Eggleston, Glen Lyn, Goldbond, Narrows, Newport, Pearisburg, Pembroke, Rich Creek, Ripplemead, Staffordsville
Gloucester	Achilles, Ark, Bellamy, Bena, Dutton, Gloucester, Gloucester Point, Hayes, Maryus, Ordinary, Schley, Severn, Ware Neck, White Marsh, Wicomico, Woods Cross Roads, Zanoni
Goochland	Beaumont, Columbia, Crozier, Fife, Goochland, Gum Spring, Hadensville, Maidens, Manakin Sabot, Oilville, Richmond, Sandy Hook, State Farm
Grayson	Elk Creek, Fries, Independence, Mouth of Wilson, Trout Dale, Volney, Whitetop
Greene	Dyke, Quinque, Ruckersville, Stanardsville
Greensville	Emporia, Jarratt, Skippers
Halifax	Alton, Clover, Cluster Springs, Crystal Hill, Halifax, Nathalie, Republican Grove, Scottsburg, South Boston, Vernon Hill, Virgilina
Hampton City	Fort Monroe, Hampton
Hanover	Ashland, Beaverdam, Doswell, Hanover, Mechanicsville, Montpelier, Rockville, Studley
Harrisonburg City	Harrisonburg
Henrico	Glen Allen, Highland Springs, Richmond, Sandston
Henry	Axton, Bassett, Collinsville, Fieldale, Ridgeway, Spencer, Stanleytown
Highland	Blue Grass, Doe Hill, Head Waters, McDowell, Monterey, Mustoe
Hopewell City	Hopewell
Isle of Wight	Battery Park, Carrollton, Carrsville, Isle of Wight, Rescue, Smithfield, Windsor, Zuni
James City	Jamestown, Norge, Toano, Williamsburg
King and Queen	Bruington, King and Queen Cou, Little Plymouth, Mascot, Mattaponi, Newtown, Saint Stephens Chu, Shacklefords, Stevensville, Walkerton
King George	Dahlgren, Dogue, Jersey, King George, Ninde, Rollins Fork, Sealston
King William	Aylett, King William, Manquin, West Point
Lancaster	Irvington, Kilmarnock, Lancaster, Lively, Merry Point, Mollusk, Morattico, Nuttsville, Weems, White Stone
Lee	Ben Hur, Blackwater, Dryden, Ewing, Jonesville, Keokee, Pennington Gap, Rose Hill, Saint Charles
Lexington City	Lexington
Loudoun	Aldie, Arcola, Ashburn, Chantilly, Dulles, Hamilton, Leesburg, Lincoln, Lovettsville, Middleburg, Paeonian Springs, Philomont, Purcellville, Round Hill, Sterling, Waterford
Louisa	Bumpass, Louisa, Mineral, Trevilians
Lunenburg	Dundas, Fort Mitchell, Kenbridge, Lunenburg, Victoria
Lynchburg City	Lynchburg
Madison	Aroda, Banco, Brightwood, Etlan, Graves Mill, Haywood, Hood, Leon, Locust Dale, Madison, Madison Mills, Oakpark, Pratts, Radiant, Rochelle, Syria, Wolftown, Woodberry Forest
Manassas City	Manassas
Manassas Park City	Manassas
Martinsville City	Martinsville
Mathews	Bohannon, Cardinal, Cobbs Creek, Diggs, Foster, Grimstead, Gwynn, Hallieford, Hudgins, Mathews, Moon, New Point, North, Onemo, Port Haywood, Susan
Mecklenburg	Baskerville, Boydton, Bracey, Buffalo Junction, Chase City, Clarksville, La Crosse, Nelson, Skipwith, South Hill
Middlesex	Christchurch, Church View, Deltaville, Hardyville, Hartfield, Jamaica, Locust Hill, Saluda, Topping, Urbanna, Wake, Water View
Montgomery	Blacksburg, Christiansburg, McCoy, Pilot, Riner, Roanoke, Shawsville
Nelson	Afton, Arrington, Faber, Gladstone, Lovingston, Massies Mill, Montebello, Nellysford, Norwood, Piney River, Roseland, Schuyler, Shipman, Tyro, Wingina
New Kent	Barhamsville, Lanexa, New Kent, Providence Forge, Quinton
Newport News City	Fort Eustis, Newport News
Norfolk City	Norfolk
Northampton	Birdsnest, Cape Charles, Capeville, Cheriton, Eastville, Exmore, Franktown, Jamesville, Machipongo, Marionville, Nassawadox, Oyster, Seaview, Townsend, Wardtown, Willis Wharf
Northumberland	Burgess, Callao, Edwardsville, Heathsville, Lottsburg, Ophelia, Reedville, Wicomico Church
Norton City	Norton
Nottoway	Blackstone, Burkeville, Crewe, Nottoway
Orange	Barboursville, Burr Hill, Gordonsville, Locust Grove, Montpelier Station, Orange, Rhoadesville, Somerset, Unionville
Page	Luray, Rileyville, Shenandoah, Stanley
Patrick	Ararat, Claudville, Critz, Meadows of Dan, Patrick Springs, Stuart, Vesta, Woolwine
Petersburg City	Petersburg
Pittsylvania	Blairs, Callands, Cascade, Chatham, Dry Fork, Gretna, Hurt, Java, Keeling, Pittsville, Ringgold, Sandy Level, Sutherlin
Poquoson City	Poquoson
Portsmouth City	Portsmouth
Powhatan	Macon, Powhatan
Prince Edward	Farmville, Green Bay, Hampden Sydney, Meherrin, Prospect, Rice
Prince George	Disputanta, Fort Lee, Prince George
Prince William	Bristow, Catharpin, Dumfries, Gainesville, Haymarket, Manassas, Nokesville, Occoquan, Quantico, Triangle, Woodbridge
Pulaski	Belspring, Draper, Dublin, Hiwassee, New River, Newbern, Parrott, Pulaski
Radford City	Radford
Rappahannock	Amissville, Castleton, Chester Gap, Flint Hill, Huntly, Sperryville, Washington, Woodville
Richmond	Farnham, Haynesville, Sharps, Village, Warsaw
Richmond City	Richmond, University of Rich
Roanoke	Bent Mountain, Catawba, Elliston, Roanoke, Vinton
Roanoke City	Roanoke
Rockbridge	Brownsburg, Fairfield, Glasgow, Goshen, Natural Bridge, Natural Bridge Sta, Raphine, Rockbridge Baths, Vesuvius
Rockingham	Bergton, Bridgewater, Broadway, Criders, Dayton, Elkton, Fulks Run, Grottoes, Hinton, Keezletown, Lacey Spring, Linville, McGaheysville, Mount Crawford, Penn Laird, Pleasant Valley, Port Republic, Singers Glen, Timberville
Russell	Castlewood, Cleveland, Dante, Honaker, Lebanon, Rosedale, Swords Creek
Salem City	Salem
Scott	Duffield, Dungannon, Fort Blackmore, Gate City, Hiltons, Nickelsville, Weber City
Shenandoah	Basye, Edinburg, Fishers Hill, Fort Valley, Maurertown, Mount Jackson, New Market, Orkney Springs, Quicksburg, Strasburg, Toms Brook, Woodstock
Smyth	Atkins, Broadford, Chilhowie, Marion, Saltville, Seven Mile Ford, Sugar Grove
Southampton	Boykins, Branchville, Capron, Courtland, Drewryville, Ivor, Newsoms, Sedley
Spotsylvania	Fredericksburg, Partlow, Spotsylvania, Thornburg
Stafford	Brooke, Fredericksburg, Garrisonville, Hartwood, Quantico, Ruby, Stafford
Staunton City	Staunton
Suffolk City	Suffolk
Surry	Claremont, Dendron, Elberon, Spring Grove, Surry
Sussex	Stony Creek, Sussex, Wakefield, Waverly, Yale
Tazewell	Amonate, Bandy, Bishop, Bluefield, Boissevain, Burkes Garden, Cedar Bluff, Doran, Falls Mills, Horsepen, Jewell Ridge, North Tazewell, Pocahontas, Pounding Mill, Red Ash, Richlands, Tannersville, Tazewell
Virginia Beach Cit	Virginia Beach
Warren	Bentonville, Front Royal, Linden, Middletown
Washington	Abingdon, Damascus, Emory, Glade Spring, Meadowview, Mendota
Waynesboro City	Waynesboro
Westmoreland	Coles Point, Colonial Beach, Hague, Kinsale, Montross, Mount Holly, Oldhams, Sandy Point, Stratford, Zacata
Williamsburg City	Williamsburg
Winchester City	Winchester
Wise	Andover, Appalachia, Big Stone Gap, Coeburn, East Stone Gap, Pound, Saint Paul, Stonega, Wise
Wythe	Austinville, Barren Springs, Cripple Creek, Crockett, Ivanhoe, Max Meadows, Rural Retreat, Speedwell, Wytheville
York	Hampton, Lackey, Lightfoot, Seaford, Yorktown