December 7, 2018
Re: § 58.1-1821 Appeal: Individual Income Tax
Dear *****:
This will respond to your letter in which you seek correction of the individual income tax assessment issued to ***** (the “Taxpayer”) for the taxable year ended December 31, 2013.
FACTS
The Taxpayer originally filed a Virginia individual income tax return separately from his spouse for the 2013 taxable year. Later, the Department received an amended 2013 joint return. The Department processed the joint return and issued an assessment. The Taxpayer appeals the assessment, contending he did not consent to, know of, or sign the joint return.
DETERMINATION
If a taxpayer who is otherwise required to file a Virginia income tax return files a federal income tax return separately from his or her spouse, the taxpayer must also file a separate Virginia return. See Virginia Code § 58.1-324. The Taxpayer and the Internal Revenue Service (IRS) have stipulated before the United States Tax Court that the Taxpayer filed a separate 2013 federal income tax return and that he did not file or intend to file an amended federal return that changed his filing status to joint.
Because the Taxpayer did not file a valid joint federal return, he was not eligible to be included on a joint Virginia return. The assessment will be revised accordingly, and a refund issued as warranted. Nothing in this determination should be construed to affect the Virginia income tax liability, if any, of the Taxpayer’s spouse for the 2013 taxable year.
The Code of Virginia sections cited are available on-line at www.tax.virginia.gov in the Laws, Rules & Decisions section of the Department’s web site. If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/1634-C