Joint return (e.g., “S”, “R”, etc.) (S) Dependent
(dear) Joint return (e.g. “R”, “J”) (R) Spouse
(joint) Sole or Primary joint return (e.g. “D”, “N” and “S”) (S) Sole (e.g. “D”, “M”, etc.)
(dear) Spouse
(joint) Dependent Spousal
(dear) If the dependent filing status is “D” or “N” for unmarried dependent parents, the dependent filing status must be “W” for parents of unmarried children. For unmarried children without dependent parents, use the “D” filing status. In all cases, a copy of the child file should be filed. The dependent filing status must also include the child's birthdate and mother/father's social security numbers.
To file a Virginia income tax return for a dependent filing under the dependent filing status W or S, please consult the “For a Non-” Filing Adult” and “For a Child under 18” sections.
In summary, if your total adjusted gross income for the year is at least 50,000 for non-domiciled joint returns and 100,000 for married partners, your dependent status is a non-resident of Virginia and you can file an individual income tax return with the dependent filing status W or S. If your total adjusted gross income is at least 125,000 (e.g., married partners), your dependency status is a nonresident of Virginia. If your combined filing status for 2014 is a nonresident of Virginia, you will need to see the Form SS-4 or Form SS-4A prior to filing for tax purposes.
NOTE: For filing status purposes only, nonresidents are considered domiciled (subject to taxation) in Virginia even if they are not in fact domiciled in Virginia. Only your home state determines your residency status in Virginia for income tax purposes. To verify your non-resident status, call the Virginia Revenue Division, Taxpayer Help, or email We are unable to offer special exemptions from Virginia tax if you are not resident in Virginia.
How to Obtain Your Social Security Number
To establish residency in Virginia, you must have a valid social security number.
Purpose of Virginia Form 760
The Virginia Department of Taxation is committed to stopping refund fraud and protecting your information. Do not provide personal information by mail, phone, email, or text to an unknown person. File your taxes early -and file electronically. Be sure you have all W-2s and other withholding statements before you file. The Litter Tax is limited to $20 million for each fiscal year. Every manufacturer, wholesaler, distributor of products is subject to the following products following the following. Litter taxes are due on the first January 1 of each year and payment of the tax is due on May 1.