Sample Opt Out Letter. Virginia law does not provide for students to 'opt out' of the SOL tests.But it does allow parents to refuse participation in SOL testing for their children. Sample opt-out letters are provided to notify the school of a parent's decision to refuse testing for their child. Completing and signing this form will indicate that you have elected to not have your return e-Filed. Reason for opt out: Taxpayer's signature. Date. Your letter does not have to explain why you are refusing testing. You should include: That you are "refusing participation"