Va. Code § 58.1-326

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-326 - Married individuals when one nonresident

If either spouse is a resident and the other spouse is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes on such single or separate forms as may be required by the Department, unless both elect to determine their joint Virginia taxable income as if both were residents.

Va. Code § 58.1-326

Code 1950, § 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675; 2020, c. 900.

Amended by Acts 2020 c. 900, § 1, eff. 7/1/2020.