23 Va. Admin. Code § 10-120-321 - Separate Return; Description; Filing.

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.

B. 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.