Withheld amounts credited to individual taxpayer; withholding statement to be filed with return

Va. Code Ann. § 58.1-480
in effect
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The amount deducted and withheld under this article during any calendar year from the wages of any individual shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning. As a prerequisite to obtaining such credit the individual taxpayer must file with his income tax return one copy of the withholding statement provided for by § 58.1-478 . Code 1950, § 58-151.17; 1962, c. 612; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-480/Fetched: 10/16/2026

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Va. Code Ann. § 58.1-480 — Withheld amounts credited to individual taxpayer; withholding statement to be filed with return | Code of Virginia (Aug. 2026 snapshot) | Corpus