BASIC
INFORMATION
WHO (must
file):
Residents:
Single: Must file if your Virginia gross
income is greater than $5,000 or more.
Married Filing Separate: Must file if
your Virginia gross income is greater than
$4,000 or more.
Married Filing Jointly: Must file if your
Virginia gross income is greater than
$8,000 or more.
Nonresidents:
Single: Must file if your Virginia gross
income is greater than $5,000 or more.
Married Filing Separate: Must file if
your Virginia gross income is greater than
$4,000 or more.
Married Filing Jointly: Must file if your
Virginia gross income is greater than
$8,000 or more.
WHAT (forms do
you file)
Residents:
Form 760 Virginia Individual Income Tax
Return
Nonresidents:
Form 763 Virginia Individual Income Tax
Return
WHEN (are the
tax returns due)
Original due date: May 1st
Extended due date: October 15th
WHERE (do you
mail the tax returns)
Mail the return to the address for the
locality where you resided on January 1,
2004.
Locality addresses are provided on the
inside back cover of instruction booklet.
