{"data":{"id":"us-va/23vac10-120-321","jurisdiction":"us-va","citation":"23VAC10-120-321","heading":"Separate return; description; filing","body":"A. Description. A separate return shows only the income, expenses, gains, losses, allocable income, and apportionment factors of the filing corporation. All affairs of other members of the affiliated group are ignored unless § 58.1-446 of the Code of Virginia applies.\n\nB. Filing. If the affiliated group filed a consolidated federal return and the filing corporation files a separate Virginia return, a complete copy of the federal consolidated return must be filed with the Virginia return. If the federal return is so voluminous that it is impractical to file a complete copy with the Virginia return, the complete federal return must be made available to the department upon request. A worksheet must accompany the federal consolidated return, showing the adjustments and eliminations for consolidation in form similar to that set forth in 23VAC10-120-322 C.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 120. Corporation Income Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter120/section321/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:13Z","sha256":"1718bec133b2b3efa16454b5fbb376f7a472438541ba09b930bc96011e2dfff7","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-120-320","next":"us-va/23vac10-120-322"},"notice":"GroundRules: Original legal text. Not legal advice."}