A. On or before May 1 of each year if an individual's taxable year is thecalendar year, or on or before the fifteenth day of the fourth monthfollowing the close of a taxable year other than the calendar year, an incometax return under this chapter shall be made and filed by or for:
1. Every resident individual, except as provided in § 58.1-321, required tofile a federal income tax return for the taxable year, or having Virginiataxable income for the taxable year;
2. Every nonresident individual having Virginia taxable income for thetaxable year, except as provided in § 58.1-321.
Notwithstanding the foregoing, every member of the armed services of theUnited States deployed outside of the United States shall be allowed anautomatic extension to file an income tax return. Such extension shall expire90 days following the completion of such member's deployment. For purposes ofthis section, "the armed services of the United States" includes activeduty service with the regular Armed Forces of the United States or theNational Guard or other reserve component.
B. If the federal income tax liability of husband or wife is determined on aseparate federal return, their Virginia income tax liabilities and returnsshall be separate. If the federal income tax liabilities of husband and wife(other than a husband and wife described in subdivision 2 of subsection A)are determined on a joint federal return, or if neither files a federalreturn:
1. They shall file a joint Virginia income tax return, and their taxliabilities shall be joint and several; or
2. They may elect to file separate Virginia income tax returns if they complywith the requirements of the Department in setting forth information (whetheror not on a single form), in which event their tax liabilities shall beseparate unless such husband and wife file separately on a combined return.The election permitted under this subsection may be made or changed at anytime within three years from the last day prescribed by law for the timelyfiling of the return.
C. If either husband or wife is a resident and the other is a nonresident,they shall file separate Virginia income tax returns on such single orseparate forms as may be required by the Department, in which event their taxliabilities shall be separate except as provided in subsection D, unless bothelect to determine their joint Virginia taxable income as if both wereresidents, in which event their tax liabilities shall be joint and several.
D. If husband and wife file separate Virginia income tax returns on a singleform pursuant to subsection B or C, and:
1. If the sum of the payments by either spouse, including withheld andestimated taxes, exceeds the amount of the tax for which such spouse isseparately liable, the excess may be applied by the Department to the creditof the other spouse if the sum of the payments by such other spouse,including withheld and estimated taxes, is less than the amount of the taxfor which such other spouse is separately liable;
2. If the sum of the payments made by both spouses with respect to the taxesfor which they are separately liable, including withheld and estimated taxes,exceeds the total of the taxes due, refund of the excess may be made payableto both spouses.
The provisions of this subsection shall not apply if the return of eitherspouse includes a demand that any overpayment made by him or her shall beapplied only on account of his or her separate liability.
E. The return for any deceased individual shall be made and filed by hisexecutor, administrator, or other person charged with his property.
F. The return for an individual who is unable to make a return by reason ofminority or other disability shall be made and filed by his guardian,committee, fiduciary or other person charged with the care of his person orproperty (other than a receiver in possession of only a part of hisproperty), or by his duly authorized agent.
(Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c.796; 1984, c. 675; 2008, c. 591.)
A. On or before May 1 of each year if an individual's taxable year is thecalendar year, or on or before the fifteenth day of the fourth monthfollowing the close of a taxable year other than the calendar year, an incometax return under this chapter shall be made and filed by or for:
1. Every resident individual, except as provided in § 58.1-321, required tofile a federal income tax return for the taxable year, or having Virginiataxable income for the taxable year;
2. Every nonresident individual having Virginia taxable income for thetaxable year, except as provided in § 58.1-321.
Notwithstanding the foregoing, every member of the armed services of theUnited States deployed outside of the United States shall be allowed anautomatic extension to file an income tax return. Such extension shall expire90 days following the completion of such member's deployment. For purposes ofthis section, "the armed services of the United States" includes activeduty service with the regular Armed Forces of the United States or theNational Guard or other reserve component.
B. If the federal income tax liability of husband or wife is determined on aseparate federal return, their Virginia income tax liabilities and returnsshall be separate. If the federal income tax liabilities of husband and wife(other than a husband and wife described in subdivision 2 of subsection A)are determined on a joint federal return, or if neither files a federalreturn:
1. They shall file a joint Virginia income tax return, and their taxliabilities shall be joint and several; or
2. They may elect to file separate Virginia income tax returns if they complywith the requirements of the Department in setting forth information (whetheror not on a single form), in which event their tax liabilities shall beseparate unless such husband and wife file separately on a combined return.The election permitted under this subsection may be made or changed at anytime within three years from the last day prescribed by law for the timelyfiling of the return.
C. If either husband or wife is a resident and the other is a nonresident,they shall file separate Virginia income tax returns on such single orseparate forms as may be required by the Department, in which event their taxliabilities shall be separate except as provided in subsection D, unless bothelect to determine their joint Virginia taxable income as if both wereresidents, in which event their tax liabilities shall be joint and several.
D. If husband and wife file separate Virginia income tax returns on a singleform pursuant to subsection B or C, and:
1. If the sum of the payments by either spouse, including withheld andestimated taxes, exceeds the amount of the tax for which such spouse isseparately liable, the excess may be applied by the Department to the creditof the other spouse if the sum of the payments by such other spouse,including withheld and estimated taxes, is less than the amount of the taxfor which such other spouse is separately liable;
2. If the sum of the payments made by both spouses with respect to the taxesfor which they are separately liable, including withheld and estimated taxes,exceeds the total of the taxes due, refund of the excess may be made payableto both spouses.
The provisions of this subsection shall not apply if the return of eitherspouse includes a demand that any overpayment made by him or her shall beapplied only on account of his or her separate liability.
E. The return for any deceased individual shall be made and filed by hisexecutor, administrator, or other person charged with his property.
F. The return for an individual who is unable to make a return by reason ofminority or other disability shall be made and filed by his guardian,committee, fiduciary or other person charged with the care of his person orproperty (other than a receiver in possession of only a part of hisproperty), or by his duly authorized agent.
(Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c.796; 1984, c. 675; 2008, c. 591.)
A. On or before May 1 of each year if an individual's taxable year is thecalendar year, or on or before the fifteenth day of the fourth monthfollowing the close of a taxable year other than the calendar year, an incometax return under this chapter shall be made and filed by or for:
1. Every resident individual, except as provided in § 58.1-321, required tofile a federal income tax return for the taxable year, or having Virginiataxable income for the taxable year;
2. Every nonresident individual having Virginia taxable income for thetaxable year, except as provided in § 58.1-321.
Notwithstanding the foregoing, every member of the armed services of theUnited States deployed outside of the United States shall be allowed anautomatic extension to file an income tax return. Such extension shall expire90 days following the completion of such member's deployment. For purposes ofthis section, "the armed services of the United States" includes activeduty service with the regular Armed Forces of the United States or theNational Guard or other reserve component.
B. If the federal income tax liability of husband or wife is determined on aseparate federal return, their Virginia income tax liabilities and returnsshall be separate. If the federal income tax liabilities of husband and wife(other than a husband and wife described in subdivision 2 of subsection A)are determined on a joint federal return, or if neither files a federalreturn:
1. They shall file a joint Virginia income tax return, and their taxliabilities shall be joint and several; or
2. They may elect to file separate Virginia income tax returns if they complywith the requirements of the Department in setting forth information (whetheror not on a single form), in which event their tax liabilities shall beseparate unless such husband and wife file separately on a combined return.The election permitted under this subsection may be made or changed at anytime within three years from the last day prescribed by law for the timelyfiling of the return.
C. If either husband or wife is a resident and the other is a nonresident,they shall file separate Virginia income tax returns on such single orseparate forms as may be required by the Department, in which event their taxliabilities shall be separate except as provided in subsection D, unless bothelect to determine their joint Virginia taxable income as if both wereresidents, in which event their tax liabilities shall be joint and several.
D. If husband and wife file separate Virginia income tax returns on a singleform pursuant to subsection B or C, and:
1. If the sum of the payments by either spouse, including withheld andestimated taxes, exceeds the amount of the tax for which such spouse isseparately liable, the excess may be applied by the Department to the creditof the other spouse if the sum of the payments by such other spouse,including withheld and estimated taxes, is less than the amount of the taxfor which such other spouse is separately liable;
2. If the sum of the payments made by both spouses with respect to the taxesfor which they are separately liable, including withheld and estimated taxes,exceeds the total of the taxes due, refund of the excess may be made payableto both spouses.
The provisions of this subsection shall not apply if the return of eitherspouse includes a demand that any overpayment made by him or her shall beapplied only on account of his or her separate liability.
E. The return for any deceased individual shall be made and filed by hisexecutor, administrator, or other person charged with his property.
F. The return for an individual who is unable to make a return by reason ofminority or other disability shall be made and filed by his guardian,committee, fiduciary or other person charged with the care of his person orproperty (other than a receiver in possession of only a part of hisproperty), or by his duly authorized agent.
(Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c.796; 1984, c. 675; 2008, c. 591.)
