Virginia Military Filing Information
Members of the Military - Members of the Armed Forces serving in a combat zone receive either the same individual income tax filing and payment extensions as those granted to them by the IRS, plus an additional fifteen days, or a one-year extension, whichever date is later. All extensions also apply to spouses of military personnel. Service families may wish, however, to file their individual income tax returns before the extended deadlines to receive refunds. Service members who claim this extension should write “Combat Zone” on the top of tax returns, as well as any notice issued by the Virginia Department of Taxation to combat zone personnel regarding tax collection or examination on the outside of the return envelopes used to mail the return.
In addition, every member of the armed services deployed outside of the United States is allowed an extension of his or her due date. The extension will expire 90 days following the completion of deployment. Service members who claim this extension should write “Overseas Noncombat” on the top of their tax returns.
You are an actual resident if:
You maintained an abode in Virginia or were physically present in Virginia for more than 183 total days during the taxable year, even if you are a domiciliary resident of another state or country.
If you are an actual resident of Virginia, you may be required to file as a resident in Virginia and in your domiciliary state. In this situation, you should claim a credit on the return filed in the state of your legal domicile for taxes paid to Virginia.
Military Personnel and Members of the U.S. Congress: If you are a member of the armed forces or of the U.S. Congress who is a domiciliary (legal) resident of another state, you are not subject to taxation as an actual resident of Virginia even if you maintained an abode in Virginia for more than 183 days. However, if you have income from Virginia sources other than your active duty or congressional pay, you may be required to file a Form 763, Nonresident Income Tax Return.
Spouses of Military Personnel: Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, a spouse of a military servicemember may be exempt from Virginia income tax on wages if (1) the servicemember is present in Virginia in compliance with military orders; (2) the spouse is present in Virginia solely to be with the servicemember; and (3) they both must maintain the same non-Virginia domicile state. More information is available in Tax Bulletin 09-10 and Tax Bulletin 10-1 available on the website at www.tax.virginia.gov.
NOTE: If you are filing with this status the state requires you to paper file the return along with
Form 763-S request for refund.
Adjustments to Income for Military Members include:
Congressional Medal of Honor Recipients
Enter the amount of military retirement income you received as an individual awarded the Medal of Honor. Military Death Gratuity Payments - Retroactive to taxable year 2001, survivors of military personnel killed in the line of duty may claim a subtraction for military death gratuity payments made after September 11,2001, to the extent that the payments were included in federal adjusted gross income. Report on Schedule ADJ, Line 6, Code 46. of Section 58.1-322(C)(31) of the Code of Virginia.
Operation Joint Endeavor Combat Pay
Enter the amount of combat pay for service in support of Operation Joint Endeavor that was included in federal adjusted gross income.
Military Pay and Allowances Attributable to Active Duty Service in a Combat Zone or a Qualified Hazardous Duty Area
Enter any military pay and allowances earned while serving by the order of the President of the United States with the consent of Congress in a combat zone or qualified hazardous duty area treated as a combat zone for federal tax purposes pursuant to Section 112 of the Internal Revenue Code that has not been otherwise subtracted, deducted or exempted from federal adjusted gross income.
Basic Military Pay
Some taxpayers who qualify as military personnel stationed inside or outside Virginia and who are on extended active duty for more than 90 days can subtract up to $15,000 of military basic pay received during the taxable year. If the military basic pay does not exceed $15,000, then the entire amount may be subtracted. If the basic military pay is over $15,000, then the subtraction is reduced by the amount exceeding $15,000. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00. If your basic military pay is $30,000 or more, you are not entitled to a subtraction. On joint returns, each spouse can qualify for the subtraction. If you claim this subtraction, you cannot claim a credit for Low Income Individuals.
For more information, please see the instructions for VA form 760.
Additional Information for Military Members:
Virginia Military Family Relief Fund (MFRF)
In 2006, with support from the Virginia Legislature, Governor Tim Kaine established the Military Family Relief Fund (MFRF). This is a quick response grant program to assist military and Family members of the Virginia National Guard and the United States Reserve Components who are residents of Virginia, and, who are called to active duty for periods in excess of 90 days in support of Operation Enduring Freedom and Operation Iraqi Freedom and up to 180 days after their return. The Military Family Relief Fund assists military families with urgent or emergency needs relating to living expenses including but not limited to food, housing, utilities, and medical services. Each need is considered on its own merit.
Voluntary Contributions Virginia National Guard Family Programs
Ft. Pickett, BLDG 316
Blackstone, VA 23824
(434) 298-6129 or 1-800-542-40280
Military Spouse's Residency Relief Act:
Are you exempt from filing Virginia income tax returns under the Act? Yes, provided you are present in Virginia solely to be with your service member spouse who is permanently stationed there in compliance with military orders, you and your spouse have the same domicile or legal state of residence, and the income you received in Virginia is from wages or salaries earned as an employee, or is derived from certain limited self-employment. You must meet all of these criteria to qualify. For further information click here
NOTE: If you are filing with this status the state requires you to paper file the return along with Form 763-S request for refund.