Virginia state income tax — ITIN filer guide

Virginia uses a graduated income tax from 2% to 5.75% (tax year 2025), administered by the Virginia Department of Taxation (Virginia Tax). This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2% – 5.75% · 4 brackets

  • State return form: Form 760
  • Deadline (tax year 2025): May 1, 2027 — Virginia's standard due date; since May 1, 2027 falls on a Saturday, returns are due the next business day (Monday, May 3, 2027)
  • Who must file: Virginia adjusted gross income of $11,950+ (single or MFS) or $23,900+ (MFJ) — per tax.virginia.gov who-must-file (thresholds unchanged for years; page does not state a tax year)
  • State sales tax: 5.3%
  • Special regime: Virginia's individual filing deadline is May 1, not April 15 — a one-of-a-kind state quirk.
  • Scheduled change: The refundable 20% EITC option was funded 'through 2026' in the state budget — its status for TY2027+ depends on the next budget.

Virginia refund timing

  • E-filed returns: Up to 4 weeks for e-filed returns
  • Paper returns: Up to 10 weeks for paper returns (add ~3 more weeks if sent by certified mail)
  • Check your Virginia refund status

State tax agency

  • Virginia Department of Taxation (Virginia Tax) — tax.virginia.gov
  • Phone: 804-367-2486 (automated refund line, 24/7)
  • Free filing option: No state-run portal (legacy iFile was retired) — Virginia Free File vendor offers listed at tax.virginia.gov, or VITA

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Virginia state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form 760
  3. Apply state-specific deductions and credits
  4. E-file — No state-run portal (legacy iFile was retired) — Virginia Free File vendor offers listed at tax.virginia.gov, or VITA
  5. Or visit a VITA site for free in-person preparation

Virginia state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Virginia Earned Income Tax Credit — 20% refundable (through TY2026), or alternatively a 20% nonrefundable EITC or the Credit for Low Income Individuals — one of the three of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

All Virginia EITC variants are computed from 'the federal earned income tax credit claimed that year' — you must have actually claimed the federal EITC (SSN required), so ITIN filers are excluded. Virginia is not among the states extending EITC to ITIN filers.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Virginia Department of Taxation (Virginia Tax).

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.