Bulletin Number
VTB 87-12
Tax Type
Individual Income Tax
Description
Policy for Married Nonresident Individual Income Tax Returns
Topic
Taxpayers
Date Issued
07-06-1987
Attached to this tax bulletin is a recent order of the Tax Commissioner setting forth the policy of the Department of Taxation when a nonresident individual and his spouse both have income from Virginia sources. The attached order also provides instructions to Commissioners of the Revenue for the processing of nonresident individual income tax returns.
The policy and instructions set forth in the attached order should be followed by all Commissioners of the Revenue in their processing of all nonresident individual income tax returns.
ORDER SETTING FORTH THE POLICY OF THE DEPARTMENT
Pursuant to the authority vested in the Tax Commissioner by §§ 58.1-202 and 58.1-3105 of the Code of Virginia, It Is Ordered that the policy set forth below be followed by all Commissioners of the Revenue:
- A nonresident individual and his spouse both of whom have income from Virginia sources may file separate income tax returns. In filing such separate returns, the nonresident individual and his spouse may each claim as a standard deduction the lesser of: $650, or 15% of the total of line 5 and line 25 on Form 763, not to exceed $1,000.
The nonresident individual and his spouse may not proportionally allocate the standard deduction based on each's respective share of total joint income.
It Is Further Ordered that the policy set forth above has been and shall be effective for all income tax returns filed by nonresident individuals.
It Is Finally Ordered that income tax returns filed by nonresident individuals shall not be detained by a Commissioner of the Revenue, but shall be processed in accordance with departmental policy. Such returns shall be forwarded to the department by the Commissioner of the Revenue for processing in the same manner as returns for resident individuals.
Enter: Virginia Department of Taxation
Tax Bulletins