Virginia Tax-Aide - Virginia Income Tax

For use by AARP Foundation Tax-Aide volunteers only. AARP Foundation Tax-Aide creates materials for exclusive use by Tax-Aide volunteers only. All other use is prohibited unless written permission is granted.

Virginia State Scope Policy - The statement of scope policy for all Virginia tax counselors.

Virginia Resources Folder

Virginia Volunteer Resource Guide - The guide to preparing 1) Virginia resident and part-year returns; 2) DC, MD, NC and WV reciprocity and resident returns; and 3) federal returns. Bookmark this for your Chromebook account. Contains the following tables and charts:

VA Guide Flows / No Flows Chart - Lists data items flow automatically from the federal return to the Virginia and those data items that must be entered manually in the Virginia return.

VA Income Tax Return Codes - List of codes for Virginia additions, subtractions, and deductions.

VA Intake Checklist - Questions for taxpayers wishing to file a Virginia return.

VA-MD-DC Treatment of Income and Deductions - A chart that compares treatment of various items of income and deductions by jurisdiction.

Request for Refund of Withholding Made in Error - Provides instruction for recovering taxes withheld in error by DC, KY, MD, PA, and WV.

VA Filing Thresholds - Displays VA filing thresholds compared to federal filing thresholds

VA Part-Year Returns - Detailed procedures for part-year returns with a worksheet.

VA Spouse Tax Adjustment Graphic

VA 2024 Legislative Summary - Legislative summary as of July 6, 2024, including new tax legislation.

VA 2025 Legislative Summary - Legislative summary as of June 10, 2025, including new tax legislation.

VA 2026 Legislative Summary - Legislative summary as of July 6, 2026, including new tax legislation.

VA Forms and Instructions - Virginia Department of Taxation

The following charts are contained in the Virginia Volunteer Resource Guide:

Key State Numbers TY26

Due May 1

Filing Threshold:

$11,950 (S, MFS) $23,900 (MFJ)

Standard Deduction:

$8,750 (S) $17,500 (MFJ)

Military Retiree Subtraction:

$40,000 regardless of age

Chromebook Helpful Hints

Accessing Our Virginia Tax-Aide Website Using Incognito Window

Bookmarking Our Virginia Tax-Aide Website

ERO Training Resources Folder

ERO Site Plan for Accurate Return Filing and Tracking

VA Income Tax Return Info (Rulings of the Tax Commissioner, FAQ's) (click to open)

Virginia Tax Laws, Rules, & Decisions individual income tax search page

Ruling 14-73: Out-of-State Tax Credit for Gambling Winnings Not Allowed

Ruling 94-281: Tax Exempt Interest Income for Virginia Income Tax Purposes

Virginia's Military Benefits Subtraction (Military Retirement Subtraction)

Tax Bulletin 85-20: Subtraction of Railroad Retirement Benefits From Virginia Taxable Income

Mail Tax Due: VA Dep't of Taxation Mail for Refund: VA Dep't of Taxation

PO Box 760 PO Box 1498

Richmond VA 23218-0760 Richmond VA 23218-1498