{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-326.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-326.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-326.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-326.html"}],"law_id":371681,"edition_id":2,"section_id":371681,"structure_id":52896,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","history":"Code 1950, \u00a7 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675; 2020, c. 900.","full_text":"If either spouse is a resident and the other spouse is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes on such single or separate forms as may be required by the Department, unless both elect to determine their joint Virginia taxable income as if both were residents.\n\n","order_by":null,"text":{"0":{"id":1385955,"text":"If either spouse is a resident and the other spouse is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes on such single or separate forms as may be required by the Department, unless both elect to determine their joint Virginia taxable income as if both were residents.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52896,"edition_id":2,"name":"Individual Income Tax","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52888,"metadata":{"child_laws":14,"child_structures":0},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:35:50","permalink":{"id":1480973,"object_type":"structure","relational_id":52896,"identifier":"2","token":"58.1\/I\/3\/2","url":"\/58.1\/I\/3\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371570,"structure_id":52896,"section_number":"58.1-320","catch_line":"Imposition of tax","url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","metadata":false},{"id":371577,"structure_id":52896,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","metadata":false},{"id":371612,"structure_id":52896,"section_number":"58.1-322","catch_line":"Virginia taxable income of residents","url":"\/58.1-322\/","token":"58.1\/I\/3\/2\/58.1-322","metadata":{"court_decisions":{"0":{"name":"Virginia Dept. of Taxation v. Davenport","case_number":"Record 961270","citation":"253 Va. 228","date":"1997-02-28","url":"https:\/\/www.courtlistener.com\/opinion\/1060067\/virginia-dept-of-taxation-v-davenport\/","abstract":" .\u202f.\u202f. JUSTICE HASSELL .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"1":{"name":"Arlington County v. White","case_number":"Record 991374","citation":"528 S.E.2d 706","date":"2000-04-21","url":"https:\/\/www.courtlistener.com\/opinion\/1059632\/arlington-county-v-white\/","abstract":" .\u202f.\u202f. JUSTICE KINSER, .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"2":{"name":"Commonwealth v. General Electric Co.","case_number":"Record 850577","citation":"372 S.E.2d 599","date":"1988-09-23","url":"https:\/\/www.courtlistener.com\/opinion\/1222923\/commonwealth-v-general-electric-co\/","abstract":" .\u202f.\u202f. 372 S.E.2d 599 (1988) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"3":{"name":" .\u202f.\u202f. Commonwealth of Virginia, Department of Taxation v. 1887 .\u202f.\u202f. ","case_number":"0598222","citation":null,"date":"2023-05-23","url":"https:\/\/www.courtlistener.com\/opinion\/9401156\/commonwealth-of-virginia-department-of-taxation-v-1887-holdings-inc\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"4":{"name":"Courtney R. Herbert v. Guy R. Joubert","case_number":"1847224","citation":null,"date":"2025-02-25","url":"https:\/\/www.courtlistener.com\/opinion\/10339007\/courtney-r-herbert-v-guy-r-joubert\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"5":{"name":"Harper v. Virginia Department of Taxation","case_number":"Record 900770; Record 900792","citation":"401 S.E.2d 868","date":"1991-03-01","url":"https:\/\/www.courtlistener.com\/opinion\/1312447\/harper-v-virginia-department-of-taxation\/","abstract":" .\u202f.\u202f. 401 S.E.2d 868 (1991) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":371606,"structure_id":52896,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","url":"\/58.1-322.01\/","token":"58.1\/I\/3\/2\/58.1-322.01","metadata":false},{"id":371607,"structure_id":52896,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","url":"\/58.1-322.02\/","token":"58.1\/I\/3\/2\/58.1-322.02","metadata":false},{"id":371608,"structure_id":52896,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","url":"\/58.1-322.03\/","token":"58.1\/I\/3\/2\/58.1-322.03","metadata":false},{"id":371609,"structure_id":52896,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","url":"\/58.1-322.04\/","token":"58.1\/I\/3\/2\/58.1-322.04","metadata":false},{"id":371610,"structure_id":52896,"section_number":"58.1-322.1","catch_line":"Expired","url":"\/58.1-322.1\/","token":"58.1\/I\/3\/2\/58.1-322.1","metadata":false},{"id":371611,"structure_id":52896,"section_number":"58.1-322.2","catch_line":"Expired","url":"\/58.1-322.2\/","token":"58.1\/I\/3\/2\/58.1-322.2","metadata":false},{"id":371635,"structure_id":52896,"section_number":"58.1-323","catch_line":"Repealed","url":"\/58.1-323\/","token":"58.1\/I\/3\/2\/58.1-323","metadata":false},{"id":371634,"structure_id":52896,"section_number":"58.1-323.1","catch_line":"Repealed","url":"\/58.1-323.1\/","token":"58.1\/I\/3\/2\/58.1-323.1","metadata":false},{"id":371647,"structure_id":52896,"section_number":"58.1-324","catch_line":"Married individuals","url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","metadata":false},{"id":371668,"structure_id":52896,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},{"id":371681,"structure_id":52896,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","metadata":false}],"previous_section":{"id":371668,"structure_id":52896,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-326\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 2020, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP0900\">900<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481027,"object_type":"law","relational_id":371681,"identifier":"58.1-326","token":"58.1\/I\/3\/2\/58.1-326","url":"\/58.1-326\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","dublin_core":{"Title":"Married individuals when one nonresident","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-326","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If either spouse is a <span class=\"dictionary\">resident<\/span> and the other spouse is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes on such single or separate forms as may be required by the <span class=\"dictionary\">Department<\/span>, unless both elect to determine their joint Virginia taxable income as if both were <span class=\"dictionary\">residents<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMARRIED INDIVIDUALS WHEN ONE NONRESIDENT (\u00a7 58.1-326)\n\nIf either spouse is a resident and the other spouse is a nonresident, separate\ntaxes shall be determined on their separate Virginia taxable incomes on such\nsingle or separate forms as may be required by the Department, unless both elect\nto determine their joint Virginia taxable income as if both were residents.\n\nHISTORY: Code 1950, \u00a7 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675; 2020,\nc. 900.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}