Complete Tax

Residents (including dependents and students) must file an individual income tax return if:

1. Single, and Virginia adjusted gross income is $11,250 or more
   
   
2. Married, filing a joint or combined return, and total Virginia adjusted gross income for both spouses is $22,500 or more.
   
   
3. Married, filing a separate return, and Virginia adjusted gross income is $11,250 or more.