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Virginia senior tax guide
Last updated: 13 September 2026
Virginia offers older taxpayers several breaks, but they work differently. Social Security is not taxed by Virginia, while many pensions, individual retirement account (IRA) withdrawals, and 401(k) withdrawals can be taxable. People age 65 or older may also qualify for a Virginia age deduction, age exemption, local property-tax relief, and free tax preparation.
This guide covers the 2025 Virginia return filed in 2026 and key rules for 2026 planning. It is general information, not personal tax advice.
Bottom Line
Start with your federal return, then check Virginia-specific breaks. For a 2025 Virginia resident return, taxable Social Security included federally is subtracted on the state return. A taxpayer born on or before January 1, 1961 may qualify for an age deduction of up to $12,000. Homeowners should also ask their locality about senior real-estate tax relief because Virginia has no single statewide program with one income limit.
If you want broader federal context, use the GFS national senior tax guide.
Need help with a tax notice now?
Do not ignore a Virginia tax bill, levy notice, or dated letter. Read it first, then call the number on the notice or Virginia Tax. If you owe the balance but cannot pay in full, a Virginia payment plan may be available after billing. If you disagree, follow the notice’s response or appeal instructions before the deadline.
Start here
- Gather the federal return first. Virginia starts with federal adjusted gross income, not federal taxable income.
- Check the senior-specific Virginia lines. Look for the Social Security subtraction, age deduction, and age-65 exemption before you assume your retirement income is fully taxable.
- Ask locally about property tax. If you own and live in your home, contact your city or county tax office about elderly or disabled real-estate tax relief.
Quick Virginia tax map for seniors
| Issue | Virginia rule | Best first step |
|---|---|---|
| Social Security | Not taxed by Virginia when properly subtracted from federal adjusted gross income. | Check Form 760, Line 5. |
| Pensions, IRA, 401(k) | Generally taxable when included in federal adjusted gross income unless a specific Virginia subtraction applies. | Check age and special subtractions. |
| Age deduction | Up to $12,000 per eligible taxpayer for 2025; income limits apply to many people born after January 1, 1939. | Use the 2025 age worksheet. |
| Age exemption | An additional $800 exemption is available for each filer who is age 65 or older under Virginia’s age rule. | Check exemption Section B. |
| Property tax | Local city or county programs may offer exemption, deferral, or both. | Call the local tax office. |
| 2025 return deadline | May 1, 2026 for most calendar-year filers; automatic filing extension is six months. | File promptly if still unfiled. |
What changed for the 2026 filing season
The return most Virginia residents filed in 2026 covers tax year 2025. Several changes matter to older taxpayers.
- Virginia standard deduction increased. For tax year 2025, Virginia raised the standard deduction to $8,750 for single filers and married people filing separately, and $17,500 for married couples filing jointly. Virginia says the same amounts remain in place for tax year 2026. See the state’s 2025 filing changes and current Virginia deduction amounts.
- A new federal senior deduction began. For 2025 through 2028, eligible people age 65 or older may claim an additional federal deduction of up to $6,000 each. It begins to phase out when modified adjusted gross income is over $75,000 for an individual or $150,000 for a joint return. Married taxpayers must file jointly to claim it. This federal rule is separate from Virginia’s age deduction. The federal senior deduction page explains the rule.
- Virginia corrected 2025 itemized-deduction treatment. A May 28, 2026 Virginia Tax notice says taxpayers affected by the federal state-and-local-tax deduction cap may need a different Schedule A calculation than early 2025 instructions suggested. People who filed before the update and used the prior cap may need to consider an amended return. Read the itemized-deduction update before amending.
Reality check: A new federal deduction does not automatically become a matching Virginia deduction. Virginia starts with federal adjusted gross income and then applies its own additions, subtractions, deductions, and exemptions.
Virginia income-tax rules seniors should know
Virginia tax rates
Virginia’s individual income-tax rates are 2% on taxable income up to $3,000, 3% from $3,001 through $5,000, 5% from $5,001 through $17,000, and 5.75% over $17,000. These are marginal brackets, not one rate applied to every dollar. See the official Virginia tax-rate schedule.
For 2025, Virginia adjusted gross income below $11,950 for single or married filing separately, or below $23,900 for married filing jointly, produces zero Virginia income tax under the filing-threshold rule. You may still need to file for a refund. See the 2025 Form 760 instructions.
Virginia standard deduction and itemizing
If you took the federal standard deduction, Virginia generally requires the Virginia standard deduction. If you itemized federally, Virginia generally requires Virginia itemized deductions, with state adjustments. For 2025, the Virginia standard deduction is $8,750 for single and married filing separately and $17,500 for married filing jointly.
How Virginia taxes retirement income
| Income | Virginia treatment | What to check |
|---|---|---|
| Social Security | Virginia does not tax the taxable Social Security amount included in federal adjusted gross income. | State subtraction and federal taxability. |
| Tier 1 railroad benefits | Taxable Tier 1 benefits included federally are subtracted for Virginia. | Correct railroad benefit type. |
| Pension or annuity | Usually follows federal adjusted gross income unless a specific subtraction applies. | Age deduction and prior taxed contributions. |
| IRA or 401(k) | Generally taxable when included federally. | Age deduction; basis and special subtraction rules. |
| Eligible military benefits | Up to $40,000 may be subtracted for tax year 2025 and later if the benefits meet Virginia’s rule. | Benefit type and federal inclusion. |
Social Security is not taxed by Virginia
Virginia law allows a subtraction for Social Security and equivalent Tier 1 Railroad Retirement benefits that were included in federal adjusted gross income. That means a federal taxable Social Security amount should not simply stay in Virginia taxable income. The Virginia Tax Social Security subtraction page explains the state treatment.
Federal tax is different. Depending on filing status and other income, part of Social Security may be taxable on the federal return. The IRS Social Security tax rules explain the federal calculation.
Pensions, IRAs, and 401(k) withdrawals
Virginia does not make all retirement income tax-free. Pension, annuity, traditional IRA, and 401(k) distributions included federally generally enter the Virginia calculation unless a specific subtraction applies. A narrow rule may apply to certain retirement contributions previously taxed by another state, so movers should have a preparer review their records.
Military retirement and survivor benefits
Virginia allows a military benefits subtraction of up to $40,000 for tax year 2025 and later for eligible military benefits included in federal income. Eligible categories include qualifying military retirement and certain Survivor Benefit Plan payments. The prior age restriction was removed, so the subtraction is not limited to veterans age 55 or older. Check the current military benefits subtraction before claiming it.
Veterans may also want the GFS guide to Virginia veteran benefits for non-tax assistance.
Virginia senior deductions and exemptions
Age deduction up to $12,000
For the 2025 return, taxpayers born on or before January 1, 1961 may qualify for an age deduction of up to $12,000 each. The rule has two parts:
- If you were born on or before January 1, 1939, you may claim the full $12,000 age deduction.
- If you were born from January 2, 1939 through January 1, 1961, the deduction is income-based. Virginia uses adjusted federal adjusted gross income after specified adjustments and after removing taxable Social Security and Tier 1 railroad benefits from the age-deduction calculation.
For a single filer, the maximum deduction is reduced dollar for dollar when adjusted federal adjusted gross income exceeds $50,000. For married taxpayers, the combined threshold is $75,000, including married people filing separately. The 2025 age-deduction instructions include the worksheet.
Do not use an old birth-date cutoff. Some general Virginia Tax pages still show the prior January 1, 1960 date. For the 2025 return, the current Form 760 instructions use January 1, 1961.
Extra $800 age exemption
Virginia also allows a separate $800 exemption for each filer who meets the age-65 rule. A married couple may claim two if both spouses qualify. See the age exemption rules.
Federal enhanced senior deduction
For 2025 through 2028, an eligible taxpayer age 65 or older may claim up to $6,000 through the federal enhanced senior deduction, or up to $12,000 on a joint return if both spouses qualify. Married taxpayers must file jointly to claim it. It phases out at higher modified adjusted gross income. This does not replace Virginia’s age deduction or $800 age exemption. The IRS 2025 senior tax guide explains the federal rule.
Property-tax relief for older Virginia homeowners
Virginia property taxes are local. State law lets localities create exemptions, deferrals, or combined programs for qualifying owner-occupants age 65 or older. A locality may also cover people who are permanently and totally disabled. The home generally must be the person’s sole dwelling.
There is no single statewide income limit, net-worth limit, benefit amount, or deadline. Review the Virginia property-tax law, then ask the local Commissioner of the Revenue, finance office, or tax administration office for the local form.
See GFS Virginia property-tax relief, our property-tax terms guide, or the property-tax relief finder for the next step.
Reality check: A property-tax deferral is not the same as an exemption. A deferral postpones payment and can create a later balance under local rules. Ask whether interest, a lien, repayment at sale, or repayment from the estate applies before choosing a deferral.
Other Virginia taxes that can affect seniors
Sales tax on groceries and medicines
Food for home consumption and certain essential personal-hygiene products are taxed at a reduced 1% rate statewide. See Virginia’s grocery tax rules. Prescription drugs and many medical items are exempt; the state lists current medical sales exemptions.
Estate, inheritance, and probate taxes
Virginia Tax says the Commonwealth no longer has a general estate tax or inheritance tax, though limited historical rules can still apply. A separate probate tax may apply. Read the estate and inheritance rules before handling an estate.
Free and low-cost tax help in Virginia
IRS Tax Counseling for the Elderly (TCE) focuses especially on taxpayers age 60 and older. Volunteer Income Tax Assistance (VITA) also serves qualifying taxpayers. Use the IRS free tax preparation page or call 1-800-906-9887.
AARP Foundation Tax-Aide offers free preparation with a focus on adults over 50 with low to moderate income; membership is not required. The locator is closed in September 2026 and should reopen for the next filing season. Call 1-888-227-7669 or check AARP Foundation Tax-Aide.
Virginia also lists free electronic filing options with vendor-specific rules. Check Virginia Free File before choosing a product.
For broader help with benefits or paperwork, Virginia’s aging network can be useful. GFS has a directory of Virginia aging agencies, and our senior tax-help guide explains national help routes.
How to start without wasting time
- Finish the federal return first. Form 760 starts with federal adjusted gross income.
- Use 2025 instructions. Avoid an old age or standard-deduction rule.
- Separate retirement income. Social Security, pensions, IRAs, railroad, and military benefits can differ.
- Check property tax locally. State filing software does not apply local senior relief.
- File even if unpaid. Filing and payment are separate duties.
Documents to gather
- Photo identification and Social Security numbers for the return.
- 2025 federal Form 1040 or 1040-SR and all schedules.
- Forms SSA-1099 and RRB-1099, if applicable.
- Forms 1099-R for pensions, annuities, IRAs, and retirement plans.
- W-2, 1099-INT, 1099-DIV, brokerage forms, and other income records.
- Military-benefit records if claiming the military subtraction.
- Prior-year Virginia return and estimated-payment records.
- Property-tax bill, deed or ownership proof, and local income/asset documents if applying for local real-estate tax relief.
- Any Virginia Tax notice, including the issue date and response deadline.
If you owe, are delayed, or get a notice
If you missed the May 1 deadline
Virginia’s regular due date for a 2025 calendar-year resident return was May 1, 2026. Virginia gives an automatic six-month extension to file, but the extension does not extend the time to pay. Since November 1, 2026 is a Sunday, the next business day is Monday, November 2, 2026. Review the official Virginia filing deadlines and file as soon as you can.
If you cannot pay in full
Send the return even if you cannot pay everything. Virginia Tax says a payment plan can be set up after you receive a bill. Many individual taxpayers can use self-service plans, and individual income-tax plans may run as long as five years in appropriate cases. Review the payment-plan rules. Penalties and interest may continue, so a shorter affordable plan usually costs less.
Denied, delayed, or overwhelmed
If Virginia Tax changes your return or sends a bill you do not understand, compare the notice with your filed return and supporting papers. Respond by the date printed on the notice. For account questions, Virginia Tax individual customer service is 804-367-8031, Monday through Friday, 8:30 a.m. to 5 p.m. For collections questions, call 804-367-8045. Current numbers and hours are on the Virginia Tax contact page.
If taxes are only one part of a larger money problem, the GFS guide to Virginia senior assistance can help you check other programs that may reduce monthly costs.
Reality checks
- Federal and Virginia rules differ. A federal deduction may have no Virginia match.
- Age 65 does not exempt all retirement income.
- Property-tax relief is local. Limits and deadlines can differ by county or city.
- Free tax sites are seasonal.
- Software depends on correct entries. Check military and retirement income coding.
Common mistakes to avoid
- Leaving federally taxable Social Security in Virginia taxable income without the state subtraction.
- Using a 2024 age-deduction cutoff for a 2025 return.
- Adding the federal $6,000 senior deduction to Virginia’s $12,000 age deduction as if they were one rule.
- Assuming every pension or IRA withdrawal is exempt because you are over 65.
- Missing the separate $800 Virginia age exemption.
- Waiting for the state income-tax filing season to ask about local property-tax relief.
- Ignoring a tax notice because you cannot pay the full amount.
Phone scripts you can use
Virginia income-tax question
“I am filing my 2025 Virginia return and I am over 65. I need help checking the age deduction, Social Security subtraction, and age exemption. Which line or worksheet should I use for my situation?”
Local property-tax office
“I am age 65 or older and this home is my main residence. Does this locality offer real-estate tax exemption or deferral for older homeowners? What are the income, net-worth, and application-deadline rules?”
Free tax-help site
“I need help preparing a federal and Virginia return with retirement income. Do you handle Social Security, pension or IRA income, and the Virginia age deduction? What documents should I bring?”
Virginia collections
“I received a Virginia tax bill and cannot pay it in full. What payment-plan options are available on my account, what will interest and penalties do during the plan, and what is the shortest affordable term I can request?”
Official and local resources
| Need | Contact | Useful question |
|---|---|---|
| Virginia return | Virginia Tax: 804-367-8031 | Which form, subtraction, or deduction applies? |
| Virginia tax bill | Collections: 804-367-8045 | Can I set up a payment plan? |
| Free preparation | VITA/TCE: 1-800-906-9887 | Is a nearby site open? |
| Tax-Aide | AARP: 1-888-227-7669 | When does the local site reopen? |
| Property tax | City or county tax office | What are this year’s relief rules? |
If you mail a Virginia return or need the contact for your locality, use the official Virginia locality directory. Local offices can also help with some return-preparation questions.
Resumen en español
Virginia no cobra impuesto estatal sobre los beneficios del Seguro Social que se restan correctamente del ingreso federal. Para la declaración de Virginia de 2025, presentada en 2026, una persona nacida el 1 de enero de 1961 o antes puede calificar para una deducción por edad de hasta $12,000. Muchas pensiones, distribuciones de IRA y retiros de 401(k) sí pueden estar sujetos al impuesto de Virginia.
Los propietarios de vivienda de 65 años o más deben preguntar a su ciudad o condado sobre alivio del impuesto a la propiedad. Los límites de ingresos, patrimonio y las fechas límite cambian según la localidad. Para ayuda gratuita con impuestos, llame al programa VITA/TCE al 1-800-906-9887. Para preguntas sobre una declaración de Virginia, llame a Virginia Tax al 804-367-8031.
Si recibe una carta o factura de impuestos, no la ignore. Revise la fecha límite de respuesta y llame al número indicado en la carta si no entiende el cambio.
Frequently asked questions
Does Virginia tax Social Security benefits?
No. Virginia subtracts Social Security included in federal adjusted gross income. Federal rules are different, so part of the benefit may still be taxable federally.
Does Virginia tax pensions, IRA withdrawals, and 401(k) withdrawals?
Usually, yes, when the distribution is in federal adjusted gross income and no Virginia subtraction applies. The age deduction or another special subtraction may reduce the amount.
What is Virginia’s age deduction for 2025?
For the 2025 return, a taxpayer born on or before January 1, 1961 may qualify for up to $12,000. For many people born after January 1, 1939, the deduction is reduced as income rises.
Is the new federal $6,000 senior deduction the same as Virginia’s age deduction?
No. It is a separate federal deduction. Virginia has its own age deduction and age-65 exemption, so check the federal and Virginia returns separately.
When was the 2025 Virginia income-tax return due?
For most calendar-year filers, the 2025 return was due May 1, 2026. The automatic six-month filing extension runs to Monday, November 2, 2026 because November 1 is a Sunday; payment was not extended.
Where do I apply for senior property-tax relief in Virginia?
Apply through your city or county. Localities may offer exemptions, deferrals, or both for qualifying homeowners age 65 or older, and local income, asset, benefit, and deadline rules vary.
Can Virginia seniors get free tax preparation?
Yes. TCE, VITA, and AARP Foundation Tax-Aide offer free preparation for qualifying taxpayers. TCE focuses especially on people age 60 and older, and local availability is seasonal.
What if I owe Virginia tax but cannot pay it all at once?
File the return. After Virginia Tax issues a bill, many individuals can request a payment plan. Interest and penalties may continue, so contact the agency promptly.
About This Guide
Sources
This guide uses official federal, Virginia, local-law, and other high-trust sources linked in the article.
Editorial note
This guide is produced under the GFS Editorial Standards using official and other high-trust sources. GrantsForSeniors.org is not affiliated with any government agency and is not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Despite careful verification, errors may occur. Readers may email info@grantsforseniors.org with corrections.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, funding, and availability can change. Readers should confirm current details directly with the responsible official program before acting.
Last updated: 13 September 2026 · Next review: 13 December 2026
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