Article: 50461
Overview
When filing a joint federal return but opting to file a separate Virginia return (often used for the Spouse Tax Adjustment), Virginia requires you to allocate income, deductions, and credits between spouses. This allocation is done using the Adjusted Gross Income (AGI) Split Worksheet.
When is the AGI Split Worksheet Required?
You must complete the VA AGI Split Worksheet if:
- You filed a joint federal return and are now filing separately for Virginia (or splitting credits between spouses),
- You wish to claim the Spouse Tax Adjustment, or
- You need to show how income, adjustments, and deductions are split between taxpayer and spouse.
Note: Even if you are filing jointly in Virginia, the AGI split may still be required for allocating certain credits or tax benefits.
What Does the Worksheet Include?
The worksheet allows you to split the following between Taxpayer and Spouse:
- Wages, interest, dividends, self-employment income, etc.
- Adjustments to income such as IRA deductions, student loan interest, etc.
- State-level AGI modifications, if applicable (e.g., VA-specific additions/subtractions).
These values impact on each person’s tax liability and eligibility for credits, including the Spouse Tax Adjustment.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select Virginia.
- Click on the General tab.
- Click on Adjusted Gross Income Split Worksheet to open the form.
- Enter all applicable information.
- Click Save once complete.
Additional Resources
For further information see: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf