CODE OF VIRGINIA

EXEMPTIONS AND EXCLUSIONS (§ 58.1-321)

A. No tax levied pursuant to § 58.1-320 is imposed, nor any return required to
be filed by:

   1.  A single individual where the Virginia adjusted gross income for such
   taxable year is less than $ 5,000 for taxable years beginning on and after
   January 1, 1987, but before January 1, 2004.A single individual where the
   Virginia adjusted gross income plus the modification specified in subdivision
   D 5 of § 58.1-322 for such taxable year is less than $ 5,000 for taxable
   years beginning on and after January 1, 2004, but before January 1, 2005.A
   single individual where the Virginia adjusted gross income plus the
   modification specified in subdivision D 5 of § 58.1-322 for such taxable year
   is less than $ 7,000 for taxable years beginning on and after January 1, 2005,
   but before January 1, 2008.A single individual where the Virginia adjusted
   gross income plus the modification specified in subdivision D 5 of § 58.1-322
   for such taxable year is less than $ 11,250 for taxable years beginning on and
   after January 1, 2008, but before January 1, 2010.A single individual where
   the Virginia adjusted gross income plus the modification specified in
   subdivision D 5 of § 58.1-322 for such taxable year is less than $ 11,650 for
   taxable years beginning on and after January 1, 2010, but before January 1,
   2012.A single individual where the Virginia adjusted gross income plus the
   modification specified in subdivision D 5 of § 58.1-322 for such taxable year
   is less than $ 11,950 for taxable years beginning on and after January 1,
   2012.

   2.  An individual and spouse if their combined Virginia adjusted gross income
   for such taxable year is less than $ 8,000 for taxable years beginning on and
   after January 1, 1987, (or one-half of such amount in the case of a married
   individual filing a separate return) but before January 1, 2004.An individual
   and spouse if their combined Virginia adjusted gross income plus the
   modification specified in subdivision D 5 of § 58.1-322 is less than $ 8,000
   for taxable years beginning on and after January 1, 2004, (or one-half of such
   amount in the case of a married individual filing a separate return) but
   before January 1, 2005; less than $ 14,000 for taxable years beginning on and
   after January 1, 2005, (or one-half of such amount in the case of a married
   individual filing a separate return) but before January 1, 2008; less than $
   22,500 for taxable years beginning on and after January 1, 2008, (or one-half
   of such amount in the case of a married individual filing a separate return)
   but before January 1, 2010; less than $ 23,300 for taxable years beginning on
   and after January 1, 2010, (or one-half of such amount in the case of a
   married individual filing a separate return) but before January 1, 2012; and
   less than $ 23,900 for taxable years beginning on and after January 1, 2012,
   (or one-half of such amount in the case of a married individual filing a
   separate return).For the purposes of this section “Virginia adjusted
   gross income” means federal adjusted gross income for the taxable years
   with the modifications specified in § 58.1-322 B, § 58.1-322 C and the
   additional deductions allowed under § 58.1-322 D 2 b and D 5 for taxable
   years beginning before January 1, 2004. For taxable years beginning on and
   after January 1, 2004, Virginia adjusted gross income means federal adjusted
   gross income with the modifications specified in subsections B and C of §
   58.1-322.

B. Persons in the armed forces of the United States stationed on military or
naval reservations within Virginia who are not domiciled in Virginia shall not
be held liable to income taxation for compensation received from military or
naval service.

HISTORY: Code 1950, §§ 58-151.03, 58.1-016; 1971, Ex. Sess., c. 171; 1972, cc.
310, 827; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675; 1987, c. 9; 1993, c.
803; 2004, Sp. Sess. I, c. 3; 2007, cc. 527, 543.