Standard Deduction

If you claimed the standard deduction on your federal income tax return, you must also claim the standard deduction on your Virginia return. Virginia standard deduction amounts are:

Filing Status Description Standard Deduction 1 All Returns - Single $8,750 2 All Returns - Married, Filing Jointly $17,500 3 Form 760 (resident) - Married, filing separate returns $8,750 3 Form 760PY (part-year resident) - Married, filing separate returns $8,750* 3 Form 763 (nonresident) - Married, spouse has no income from any source $8,750 4 Form 760 (resident) N/A 4 Form 760-PY (part-year resident) - Married, filing separately on a combined return $17,500* 4 Form 763 (nonresident) - Married, filing separate returns $8,750

* Part-year residents must prorate the standard deduction based on their period of residency. For details, see the instructions for Form 760-PY .