Retirement income may be taxed differently in Virginia than in other states. For example, Virginia taxes military pension income and does not tax Social Security income.  As a general rule, if an item of income is included in your Federal Adjusted Gross Income on your federal return, it is also taxed by Virginia unless the Virginia instructions specifically state that it should be subtracted from your Federal Adjusted Gross Income on the Virginia return.

If you have recently retired or anticipate retiring soon, determine if the Virginia income tax withheld from your retirement income is sufficient.  If no tax is withheld, you may need to make Estimated Tax payments to cover the tax owed.

For more information on estimating Virginia tax and making payments of Estimated Tax, see the Estimated Payment Information page on the Department's website.  To determine  whether Virginia taxes your specific types of income, review the instructions on Subtractions from Income in the individual form instructions, which are also located on the Department's website. 

If you are required to pay income tax to a state other than Virginia, please read the following.

• Generally, Virginia residents may not claim a credit for taxes paid to Arizona, California, Oregon, or the District of Columbia. 
• Only nonresidents filing Virginia Form 763 may claim credit for taxes paid to Arizona, California, Oregon, or the District of Columbia. 
• Part-year residents filing Form 760PY may not claim a credit for taxes paid to another state on income they received during their period of residence outside of Virginia.
• The credit computation is based on the qualifying taxable income and the qualifying tax liability reported to the other state(s).  If no tax is paid to the other state(s), you may not claim an out-of-state credit on your Virginia return.
• Taxpayers receiving a refund of all taxes withheld by or paid to Maryland, the District of Columbia, Kentucky, Pennsylvania or West Virginia may not claim the out-of-state tax credit on their Virginia returns for taxes paid to the District or  these states.
• The total allowable credit for taxes paid to another state(s) is limited to the net Virginia tax liability on your Virginia return. 
• If you qualify to claim credit for taxes paid to more than one state, other than Virginia, you must provide a separate computation for each state and a complete copy of the other states' returns. 

For additional information visit the Credit for Tax Paid to Other States page of the Department's website or review the forms and instructions also located on the Department's website.

If you have not yet done so, it is time to get ready to file your return.

• Gather your tax records in advance and make sure that you have all your records, including W-2s and 1099s, before you begin filling out your return. 
• Make sure that you have all of your information, all of your spouse's information if you are married, and all of the information for any dependents listed on your returns. 
•  Do not wait until the last minute to file your return.  File early to avoid the last minute rush to meet the deadline.  Even if you owe money, you can file early but not pay until the due date. You can e-File your return and by using Direct Debit, schedule payment for any date in the future right up to, and including, the due date.  This allows taxpayers to choose when they pay without the risk of forgetting to send their payment if they choose to wait. Visit the Department's website for more information.

e-File to get your refund up to six weeks faster; it's fast, easy, secure and normally contains fewer errors that may delay your refund. 

• Free File - If your federal adjusted gross income is less than $57,000,you qualify for this FREE program and can e-file your federal and state tax returns for free. 
• Free Fillable Forms -If you do not qualify for Free File, this free, electronic, online version of the Form 760 resident return and schedules allow you to complete your Virginia return by entering your information as if you were completing a paper return. 
• e-File - If one of the other options does not work for you, use other available e-File software.  Shop around to find the software that is right for you. 

The fastest way to get your refund is to e-File your return and use Direct Deposit. 

• Refunds using any e-File option requesting Direct Deposit take approximately 1 week.
• Refunds using any e-File option requesting a Refund Debit Card take approximately 2 weeks.
• Refunds from paper filed returns requesting Direct Deposit take approximately 6 weeks.
• Refunds from paper filed returns requesting aRefund Debit Card take approximately 7 weeks.

The Virginia Tax Refund Debit Card Replaces Paper Refund Checks

• There are two options for receiving your refund: direct deposit and the new refund debit card.
• Requesting a paper refund check is no longer an option.
• Please visit the Department's website for complete information including where and how to use the refund debit card, how to use the refund debit card for free, what transactions and fees are associated, how the refund debit card works for joint filers, and more.

Important Information for Military Spouses

• The Military Spouses Residency Relief Act provides an exemption from income and personal property taxes when certain criteria are met. 
• Spouses of military service members do not automatically become liable for income and personal property taxes as Virginia residents in certain cases. 
• Visit the Department's website for details.

Filing Season Customer Service Hours

• Telephone service hours for general and account-specific questions are 8:30 AM to 5:00 PM, Monday through Friday.
• Live Chat service hours for general questions are 8:00 AM to 8:00 PM, Monday through Friday, and Saturday from 8:30AM until noon.
• Walk-in hours are 8:30 AM - 4:30 PM, Monday - Friday.