| 1. Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Virginia residents, lived at their present location all year, and one or both had income. |
|
Main Info Screen. W-2 Form. Virginia gives an exclusion for military income. To exclude the military income properly you must check the Military box on the bottom of the W-2 form for the military member's income.
Virginia 760 Form. A joint resident Virginia income tax return is prepared. You must enter the Locality Code. Outside Virginia enter 900. Look up codes to view the options available. Virginia Resident and Nonresident Subtractions. Review this form to ensure that the military income is exempted on line 38. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00.
Complete all other fields and forms with red or required information. |
|
2. Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Virginia, while the other member is a resident of a different state. A Virginia income tax return must be prepared due to the taxpayer or spouse having Virginia earned income. |
|
Main Info Screen. If one spouse is not a resident, a separate return MUST be filed. For this example, the taxpayer is a resident of Virginia while the spouse is a resident of North Dakota. W-2 Form. Virginia gives an exclusion for military income. To exclude the military income properly you must check the Military box on the bottom of the W-2 form for the military member's income.
Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states. Virginia
760 Form.
A married filing separate resident Virginia income tax return should
be prepared. You must check the box for the Taxpayer to generate
a married filing separate return. You must enter the
Locality Code. Outside Virginia enter 900.
Look up codes
to view the options available.
Virginia Resident and Nonresident Subtractions. Review this form to ensure that the military income is exempted on line 38. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00.
Review the remainder of the Virginia Form 760 to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required information. |
|
3. Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state. The spouse and taxpayer must file a Virginia tax return due to one or both having Virginia earned income. |
|
Main Info Screen. If both members are residents of another state, the parties should file as nonresidents. For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Virginia income tax return because the spouse worked in Virginia. Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states. Virginia Form 763. A married filing separate non-resident Virginia income tax return should be prepared. You must enter the State of Residence. You must enter the Name of the city or county in which the principle place of business, employment, or income source in Virginia was located. Look up codes to view the options available. You must check the box for the Spouse (the person with the Virginia income) to generate a married filing separate return. This form is used to subtract out the other-states (Wisconsin) income. Review the remainder of the Virginia Form 763 to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required information. |
|
4. Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Virginia during the tax year. The taxpayer is a resident of a different state. The Spouse is a part-year resident of Virginia. The Spouse and taxpayer must file a Virginia tax return due to one or both of them having Virginia earned income and possibly income from another state. |
|
Main Info Screen. For this example, the taxpayer is in the military and a resident of Indiana. The taxpayer and spouse moved from Virginia to North Dakota during the year. The spouse was a resident of Virginia but is now changing their residency to North Dakota for tax purposes. The spouse therefore was a part-year resident of both Virginia and North Dakota and must file a Virginia income tax return because the spouse worked in Virginia. Part Year Resident States Worksheet. Review form to ensure income is split correctly for the appropriate states. Virginia Form 760PY. A married filing separate part-year resident Virginia income tax return should be prepared. You must enter the Name of the city or county in which the principle place of business, employment, or income source in Virginia was located. Look up codes to view the options available. You must enter the dates of residency. You must check the box for the Spouse (the person with the Virginia income) to generate a married filing separate return. This form is used to subtract out all the other-states (Indiana and North Dakota) income. Review the remainder of the Virginia Form 760PY to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required information. |
|
5. Married or Single Military Resident of Virginia with Income from Another State - Taxpayer is single. The taxpayer must file a Virginia tax return due to him or her having Virginia earned income. |
|
Main Info Screen. For this example the taxpayer is a military member stationed in North Dakota but a resident of Virginia. The taxpayer had a job in North Dakota therefore having North Dakota earned income. Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states. Virginia 104 Form. A resident Virginia income tax return is prepared. Virginia taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example). You must enter the Locality Code. Outside Virginia enter 900. Look up codes to view the options available.
Virginia Resident and Nonresident Subtractions. Review this form to ensure that the military income is exempted on line 38. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00.
Virginia 760 Form, Page 3, Schedule OSC. Credit Computation must be prepared to give a credit for taxes paid to North Dakota. You must complete the other states tax return first, then enter the amount of tax from the other states tax return. This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them. Line 3 is the amount of income earned in the other state (North Dakota). Line 5 is the amount of income tax liability on the (North Dakota) tax return. Ensure lines 1 and 6 are answered as in the example. A copy of the other state's return must be attached to the Virginia return if not e-filed.
Complete all other fields and forms with red or required information. |
| 6. Amended Return - An amended Virginia return must be filed because the taxpayer received new tax information after their Virginia return was filed. |
| Federal 1040X Form.
Before making any changes to the tax return add the US 1040X form to the tax
return. You must check the box under Income and Deductions to lock in the
entries in Column A - Original amount or as previously adjusted.
Virginia - Virginia Individual Income Tax Return. The same Virginia Form that was used to file the return is used to amend the return. You must check Amended Return and the box to lock in the original refund or balance due before making any changes to the return.
Make whatever changes are required to the federal tax return. For this example, a new W-2 was received.
Virginia - Virginia Individual Income Tax Return. Determine if the taxpayer is receiving an additional refund or owes money.
Amended returns can not be e-filed. The taxpayer must mail the federal 1040X and any state amended returns if required to be filed. |
