If an individual files as single on the Virginia return, but checks the Head of Household indicator, is the filer still considered single for purposes of computing the age deduction?
Yes. For purposes of computing the age deduction, the rules for married couples apply to filers whose returns reflect a filing status of “joint” or “married, filing separately.” On Form 760-PY, these rules also apply to filers using the status “married, filing separately on this combined return.” The worksheet and examples for the new income-based age deduction show AFAGI limitations of $50,000 for single taxpayers and $75,000 for married taxpayers. Why isn’t the limitation for married taxpayers set at $100,000, which would be twice the single limit? Under the provisions of the legislation that created the income-based age deduction, House Bill 5018, the income limitations for single and married taxpayers are specified as $50,000 and $75,000, respectively. The thresholds are not defined as percentages based on filing status.
Related Questions
- Can a spouse in a same-sex marriage who lives together with the other spouse, and who files head of household (HOH) for federal purposes, use the HOH filing status for state purposes as well?
- If an individual files as single on the Virginia return, but checks the Head of Household indicator, is the filer still considered single for purposes of computing the age deduction?
- Can a spouse in a same-sex marriage file as head of household (HOH) on a California return?
