The Virginia State Tax Form 760 is available on the Virginia Department of Taxation website. The form is downloadable in Adobe Portable Document Format, also known as PDF.
Taxpayers may determine the necessity of filing the Virginia State Tax Form 760 based on two basic factors. The first is based on residence in Virginia, whether domiciliary or actual. Domiciliary residents have a permanent home in Virginia, but may live in another state or country. Members of the military or students that matriculate in another state and report a permanent home address in Virginia are domiciliary residents. Workers that accept employment in another state or country but maintain a residence in Virginia are also domiciliary residents.
Actual residents are taxpayers that have either kept a home or been physically in Virginia for at least 183 days of the taxable year. Actual residents can also be domiciliary residents. However, military personnel and U.S. Congressmen and women who are domiciliary residents of another state do not need to file a Form 760, as long as they have not received income from Virginia businesses.
The second factor is based on the Virginia Adjusted Gross Income (VAGI). Single residents or married residents filing separately with a VAGI of $11,950 or more must file Form 760. Married residents filing jointly with a combined VAGI of $23,900 or more must also file Form 760. Residents with a VAGI below these thresholds may file Form 760 if they wish to receive a tax refund.