Virginia tax forms & filing.

Things to know about filing in Virginia

• Virginia's state filing deadline is May 1, not April 15. Tax must still be paid by May 1 to avoid penalty and interest.
• Virginia has reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia for wage income. Residents working in those states pay only Virginia tax on wages.
• Virginia offers a Subtraction for Age 65 and Older that excludes a portion of income for older residents (subject to income limits) — frequently missed in DIY software.
• Virginia has its own resident definition based on domicile + statutory presence (183 days). The 183-day rule combined with domicile can establish residency even for short-term assignees.

Northern Virginia commuter patterns — VA, DC, and MD reciprocity

The DC/VA/MD reciprocity ecosystem is one of the cleaner multi-state setups in the country. If you're a Virginia resident working in DC or Maryland, you pay only Virginia tax on those wages — no DC or MD nonresident return required. Same in reverse: DC and MD residents working in Virginia pay only their resident-state tax on wages.

What the reciprocity does NOT cover: self-employment income, rental income, K-1 partnership income, and other non-wage income. If you live in Virginia and have rental property in DC or Maryland, you'll file a nonresident return in the property's state and claim a Virginia credit for taxes paid. Same logic for cross-state K-1 income from a non-Virginia partnership.

For dual-state federal employees in the DMV metro (rotating between agencies in DC, VA, and MD), the reciprocity simplifies the wage side significantly. Outside-of-wage income still needs the multi-state mapping we walk through at intake.

Virginia Age 65+ subtraction — what to claim

Virginia offers an income subtraction for residents age 65 or older that excludes a portion of taxable income from the Virginia return. The subtraction phases out for higher-income filers based on Adjusted Federal AGI — so it's most valuable to lower- and middle-income retirees.

Eligibility runs by age as of the last day of the tax year. Both spouses on a joint return can each claim the subtraction if both qualify by age, doubling the benefit for senior couples.

This is one of the most-missed Virginia line items in DIY software because the eligibility test runs through Adjusted Federal AGI and is conditional on multiple factors. We confirm at intake for any client who turned 65 during or before the tax year.

Where's my refund?

The Virginia Department of Taxation runs the official refund-status tracker. You'll need your Social Security number, filing status, and exact refund amount (in some cases, the tax year and a return-amount input).

Check your Virginia refund status →

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

Virginia-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the Virginia Department of Taxation as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the Virginia Department of Taxation website →