The state of Virginia taxes all income that is earned in the state, as well as some unearned income. Even if you are not required to file a federal tax return, you may still be required to file a Virginia state tax return. Be sure to check with the state's tax laws to see what the filing requirements are for you personally. The Virginia filing deadline for the 2010 tax year is May 2, 2011.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760Instr.pdf 

It is also important to note that the regulations for state income tax codes vary, so if you are a new resident to Virginia, you will need to familiarize yourself with the state's particular guidelines, especially if you have been filing your own state taxes elsewhere.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760Instr.pdf 

The first step to preparing Virginia taxes is to gather your relevant tax information and documents. To complete the state tax form properly, you will need the following:

1. Your full name and current mailing address
2. Your Social Security number
3. Your spouse's name and Social Security number, if you are filing a joint tax return
4. A copy of your federal income tax return, if you are filing one
5. The total of your Virginia state taxes paid––This will either be taxes you paid yourself or taxes that were withheld from your wages. You can generally find this information on Form W-2 or Form 1099.
6. If you are self-employed, you will need to total your earned income and expenses yourself.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760Instr.pdf 

If you are filing a federal tax return as well, you should complete that before you begin working on your state return. You will be using some of the information from your IRS return to complete your Virginia return, and it will help you to have all of your essential figures in one place.http://www.irs.gov/pub/irs-pdf/f1040.pdf  

If you are not required to file a federal tax return, then you should obtain a copy of Form 1040 to figure your federal adjusted gross income, or AGI. You can also consult a tax professional for help to calculate your AGI, since you will need this figure on your state return.http://www.irs.gov/pub/irs-pdf/f1040.pdf   

Now that you have all of your essential tax documents, you will need to obtain the proper state tax forms. In Virginia, the state tax return is a Form 760 "Virginia Resident Individual Income Tax Return."http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760.pdf When you obtain this form, be sure to get the accompanying instructions as well.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760Instr.pdf 

If you have access to the Internet, you can download both the form and the instructions from the Virginia Department of Taxation website. If you do not have Internet access, you can usually pick up a copy of these forms at your local library. You can also request a copy by contacting the Department of Taxation directly.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760.pdf 

Once you download the form, you can print it out and complete it by hand if you are filing by mail. If you prefer to file electronically, you can do so for free through several online tax service providers.http://www.tax.virginia.gov/site.cfm?alias=FreeFile 

If you are using tax preparation software or a tax preparation website to file your federal return, you can usually choose to file your state return along with it for an additional fee. This option is generally the most convenient, since the software can directly import the information you need directly from your federal return.

If you are filing electronically, you can simply enter your important tax information and follow the prompts on the screen to complete your return. If your return ends in a balance due, you will be presented with options for payment. If your return ends in a refund, you will have options as to how you would like to receive your money.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760.pdf  

If you are completing your form by hand, use black ink and write clearly. You will want to consult the Form 760 instructions as you go. This will help you to properly calculate your tax liability as well as any state credits you are eligible to claim. If you get stuck at any point, stop and read the appropriate section in the instructions to be sure you are correctly figuring your tax.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760.pdf

Begin the form by completing the name and address portion at the top. After choosing your filing status and listing your dependents, enter the amount of your federal adjusted gross income on line 1. Make any income adjustments on lines 2 through 8 to arrive at your Virginia adjusted gross income on line 9. Use lines 10 through 13 to claim applicable deductions and subtract these from the Virginia AGI to calculate your taxable income on line 14. Consult the tax tables and enter the amount of tax owed on line 15. After you subtract your withholding and qualifying credits, you will end with either a balance due on line 30 or a refund on line 31.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760.pdf 

When you have completed your return, sign and date it. If you are filing jointly with your spouse, he or she will need to sign and date it as well. Make a copy of it for your own records. Then you will enclose your return, along with any payment due, in an envelope and send it to the address stated on the return. Be sure it is postmarked by May 2, 2011.http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760.pdf If you will be unable to complete your return before the filing deadline, you'll need to begin the process of filing for a Virginia state tax extension.