Virginia Virginia Income Tax Instructional Booklet

Virginia Income Tax Instructional Booklet
2024 Form 760 Resident Individual Income Tax Instructions
VIRGINIA
2024 Form 760

Resident Individual
Income Tax Instructions
u Please file electronically! u
Filing on paper means waiting longer for your refund.
Here are 6 advantages of filing electronically:
l	FASTER REFUND – File electronically and request your refund as a direct deposit into your bank account.
l

	

	
FEWER MISTAKES – Electronic filing does the math for you and helps avoid costly mistakes, such as 	

transposing numbers and calculation errors.

l

	
	
E
	ASY TO USE – Follow step-by-step instructions for easy guidance through completing your return.

l

	
PROOF OF RECEIPT – When you file electronically, you’ll get a confirmation your return was received.
	

l	 CONFIDENTIALITY – Our electronic filing options meet strict security guidelines to protect your 	

	

identity and personal information.

l

C
	ONVENIENCE – Access your tax account from anywhere 24/7.

www.tax.virginia.gov
Va. Dept. of Taxation 2614089 Rev. 09/24

Virginia Tax Online Services
www.tax.virginia.gov
Get Your Tax Refund Faster Using e-File
Last year, over 4 million Virginia taxpayers used IRS e-File services to file their state and federal income
tax returns. e-File is faster, safe and convenient. Use one of these Electronic Filing (e-File) options
offered by participating software companies:
•	

Free File - A free federal and state income tax preparation and electronic filing program available
to taxpayers based on income and other eligibility requirements.

•	

Paid e-File - Commercial tax preparation and e-File software available online or over-the-counter
for personal use and through tax preparers.

Visit our website to find out more about these options, including links to e-File providers.

Look Up Your Form 1099-G/1099-INT Information Online
	

Form 1099-G/1099-INT may be downloaded securely and printed from our website.

Check Your Refund Status
e-File combined with Direct Deposit is the fastest way to receive your refund. To check your status,
visit www.tax.virginia.gov or call 804.367.2486. See below for approximate refund turnaround time
frames. To reduce the risk of refund fraud, the Virginia Department of Taxation uses various processes
to validate tax refunds prior to issuance. These processes could delay the receipt of your refund.
•	

If you e-File your return, refunds are generally processed within 1 week but
could take up to 4 weeks.

•	

If you file a paper tax return, your refund will generally be processed within 8 weeks.

•	

If you mail your tax return using Certified Mail, it could take an additional 3 weeks.

Make Online Payments
	

To make an Estimated Tax Payment, a Filing Extension Payment, a Return Payment or pay a Tax
Bill online from your bank account, credit or debit card, visit www.tax.virginia.gov/payments.

Take Advantage of More Individual Online Services
From your personal home page you can:
•	

View total estimated payments made for the current tax year and any overpayment you may
have carried forward to the current year from your previous year’s tax return.

•	

Update your address and phone numbers in your personal profile at any time.

•	

View your transaction history including return status, refunds, payments and correspondence
sent to you by the Department.

• 	 Set up to receive alerts and reminders.

Refund Fraud Prevention
The Virginia Department of Taxation takes the protection of your information seriously.

Additional Steps to Protect You – and the Commonwealth
As identity theft and refund fraud become more widespread, we are enlisting the support of taxpayers, tax
preparers, employers, and payroll providers to stop tax fraud. Due to these changes, we may request additional
information from you. In addition, we may take longer than in previous years to process your tax return.

We are committed to safeguarding taxpayer information.

WHAT YOU CAN DO
Take these steps to protect yourself from
related identity theft and refund fraud:

If you think that you are a victim of identity
theft, we suggest you take the following steps:

•	 Do not provide personal information
by mail, phone, email, or text to an
unknown person

•	 Submit Form 14039 Identity Theft
Affidavit to the IRS

•	 File your taxes early – and file
electronically

•	 Contact the Virginia Department of
Taxation’s Identity Theft Information line
at 804.404.4185

•	 Be sure you have all W-2s and other
withholding statements before you file

•	 Contact the three credit bureaus and
your bank(s) to notify them

•	 Include your Virginia Driver’s License
Identification number and Issue Date on
your return

•	 Contact your local police or sheriff’s
department to file a criminal complaint

Thank you for helping us prevent refund fraud.
For additional information, please see our website at www.tax.virginia.gov.

Health Insurance for Uninsured Children
Does your child need health insurance?
Call 1.866.873.2647, contact your local Department of Social Services, or visit www.coverva.org/en/famis
to learn if your children might qualify.

Table of Contents
What’s New......................................................................................................................................1
Reminders........................................................................................................................................2
Filing Options, Forms and Assistance..............................................................................................3
Do You Need to File a Virginia Income Tax Return?........................................................................3
When to File Your Return.................................................................................................................3
Where to File....................................................................................................................................4
Amended Returns............................................................................................................................4
Residency Status and Choosing the Right Form to File...................................................................5
Getting Started.................................................................................................................................7
Do You Need to Complete Virginia Schedule ADJ?.........................................................................7
Assembling Your Return...................................................................................................................7
Form 760 Line Instructions...............................................................................................................7
Age 65 and Older Deduction Worksheet........................................................................................10
Itemized or Standard Deductions................................................................................................... 11
Spouse Tax Adjustment Worksheet................................................................................................12
Payment Options............................................................................................................................15
Refund Options..............................................................................................................................16
Schedule ADJ Line Instructions......................................................................................................17
	 Additions to Income.....................................................................................................................17
	 Subtractions from Income............................................................................................................18
	 Deductions from Income..............................................................................................................22
	 Tax Credit for Low-Income Individuals or Virginia Earned Income Credit....................................24
Addition to Tax, Penalty and Interest..............................................................................................25
Schedule VAC Line Instructions.....................................................................................................25
	 Commonwealth Savers Contributions.........................................................................................25
	 Other Voluntary Contributions......................................................................................................26
Voluntary Contribution Organizations.............................................................................................27
Library Foundations........................................................................................................................29
Public School Foundations.............................................................................................................30
Credit for Taxes Paid to Another State...........................................................................................31
Schedule OSC Line Instructions.................................................................................................32
About Virginia Schedule CR...........................................................................................................33
Tax Rate Schedule.........................................................................................................................35
List of Localities and Mailing Addresses.........................................................................................45

What’s New
Virginia’s Conformity to the Internal Revenue Code

Increase in Standard Deduction

Virginia continues to conform to the Internal Revenue Code
on a rolling basis, subject to certain exceptions. This allows
Virginia to conform to federal tax changes to the IRC as
soon as they are enacted by Congress. This also allows
Virginia to conform to the Inflation Reduction Act and the
Consolidated Appropriations Act of 2023. Conformity
refers to how closely Virginia follows definitions and other
provisions of the federal tax code, including the definition of
income. The legislation passed by the General Assembly in
2023 sets guidelines for future federal law changes and their
impact on Virginia returns. If changes are made to federal
law that could impact your return and require adjustments,
Virginia Tax will post information about this on its website at
www.tax.virginia.gov.

Legislation enacted during the 2023 General Assembly
session increased the standard deduction for Taxable Year
2024 from $8,000 to $8,500 for single filers and from $16,000
to $17,000 for married filers filing jointly. The increase in the
standard deduction is scheduled to sunset after Taxable
Year 2025 and revert to the standard deduction amounts that
applied prior to Taxable Year 2019: $3,000 for single filers
and $6,000 for married couples filing jointly.

Virginia will continue to deconform from the following: bonus
depreciation allowed for certain assets under federal law;
the five-year carryback of certain federal net operating loss
(NOL) deductions generated in the 2008 or 2009 taxable
years; the federal income treatment of applicable high yield
discount obligations; and the federal income tax treatment
of cancellation of debt income realized in connection with
certain business debts. In addition, Virginia will continue
to deconform from the following temporary changes made
by the Coronavirus Aid, Relief, and Economic Security
(“CARES”) Act: suspension of certain NOL limitations for
Taxable Years 2018, 2019, and 2020 and increasing the
business interest limitation for Taxable Year 2019 and 2020.
At the time these instructions were published, the only
required conformity adjustments were those mentioned
above. However, if legislation is enacted that results in
changes to the IRC for the 2024 taxable year, taxpayers
may need to make adjustments to their Virginia returns that
are not described in these instructions. Information about
any such adjustments will be posted on the Department’s
website at www.tax.virginia.gov.
Changes to Residency Status for Military Personnel and
Spouses of Military Personnel
For Taxable Year 2023 and after, if you are a servicemember
serving in compliance with military orders or the spouse
of such servicemember, the federal Servicemember Civil
Relief Act (“SCRA”), as amended by the Veterans Auto and
Education Improvement Act, allows you to elect to use the
following locations for purposes of taxation:
•	 The residence or domicile of the member,

Business Interest Deduction Increase
Effective for taxable years beginning on or after January 1,
2024, the Business Interest Deduction has increased from
30% to 50%.
Credit Changes
The Agricultural Best Management Practices Tax Credit
sunset date has been extended from January 1, 2025, to
January 1, 2030.
The Conservation Tillage and Precision Agriculture
Equipment Tax Credit sunset date has been extended from
January 1, 2026, to January 1, 2030.
The sunset date for the Communities of Opportunity Tax
Credit has been extended from January 1, 2025 to January
1, 2026. Several changes have been made to the credit
limitations and allocations.
The Firearm Safety Device Tax Credit was expanded to
include any device that, when installed on a firearm, is
designed to prevent the firearm from being operated without
first deactivating the device. Under current law, “firearm safety
device” is defined to include only firearm storage devices,
such as gun safes, gun cases, and lock boxes.
Effective for taxable years beginning on or after January 1,
2024, the amount of the Land Preservation Tax Credit that
may be claimed by each taxpayer, including amounts carried
over from prior taxable years, cannot exceed $20,000.
Several changes were made to the Education Improvement
Scholarships Tax Credit program including extension of the
sunset date for certain disability-related provisions; increasing
the aggregate amount of scholarships that may be provided
by all eligible scholarship foundations.
More information about changes to tax credits is provided in
the Instructions for 2024 Virginia Schedule CR and on the
Department’s website at www.tax.virginia.gov.

•	 The residence or domicile of the spouse, or
•	 The permanent duty station of the member.
Servicemembers and spouses are not required to elect the
same residence for state tax purposes. No form is required to
be filed with the Department of Taxation to make this election;
however, you should maintain any records needed to show
that the elected state met the requirements of SCRA.

Page 1

Reminders

Extension for Filing Income Tax Returns: All taxpayers
are granted an automatic 6-month extension of time to file
their income tax returns. No application for extension is
required; however, any tentative tax due must be paid with
an extension voucher, Form 760IP, by the original due date
for filing the return.

You can file and pay your tentative tax online using the
Department’s eForms or Individual Online Services. Payments
are made electronically and you may schedule payments to
be made on a future date.
Electronic Filing Requirements for Certain Taxpayers:
Individuals are required to file and remit payment using an
electronic medium if (i) any installment payment of estimated
tax exceeds or can reasonably be expected to exceed $1,500,
(ii) any payment made with regard to a return or extension of
time to file exceeds $1,500, or (iii) the taxpayer’s estimated
total tax liability exceeds $6,000. If any of the thresholds
above apply to you, all future individual income tax payments
must be made electronically. This includes all payments for
estimated taxes, extensions of time to file, and any other
amounts due when a return is filed.
Consumer’s Use Tax: If you purchased merchandise by
Internet, telephone, or mail, or you purchased any merchandise
outside Virginia and paid no sales tax you may be required
to pay Consumer’s Use Tax. Report the applicable tax on
Form 760, Line 33.
Litter Tax: Every manufacturer, wholesaler, distributor or
retailer of the following products is subject to the Litter Tax.
•	
•	
•	
•	
•	
•	
•	
•	
•	
•	
•	
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Food for Human or Pet Consumption
Groceries
Cigarettes and Tobacco
Soft Drinks and Carbonated Waters
Distilled Spirits, Wine, Beer and Other Malt
Beverages
Newspaper or Magazines
Paper Products and Household Paper
Glass and Metal Containers
Plastic or Fiber Containers made of Synthetic
Material
Cleaning Agents and Toiletries
Nondrug Drugstore Sundries
Motor Vehicle Parts

Businesses become subject to the tax on the first January
1 they are in business. The Litter Tax return, Form 200, and
payment of the tax are due on May 1 of each year, for the
preceding calendar year.
File and pay your Litter Tax Return online using the
Department’s eForms. Complete the online version of the
Litter Tax Return as you would if you were completing a
paper form. Payments are made electronically and you may
schedule payments to be made on a future date.
If you are unable to file and pay electronically you may
request a waiver. You can obtain the waiver request form at
www.tax.virginia.gov or by calling 804.367.8037.

Civil and Criminal Penalties: The civil penalty for filing a
false or fraudulent return or for failing or refusing to file any
return with intent to evade the tax, is an additional penalty of
100% of the correct tax.
Any individual who willfully fails or refuses to file a return,
at the time or times required by law, shall be guilty of a
Class 1 misdemeanor. In addition, an individual who makes
any false statements on a return, with intent to defraud the
Commonwealth, shall be guilty of a Class 6 felony.
Debt Collection: Before issuing any refunds, Virginia law
requires the Department to check for any outstanding debt
with agencies of the Commonwealth of Virginia, Virginia local
governments and the Virginia court system. If any debt is
found, regardless of the type of tax return filed, all or part of
your refund may be withheld to help satisfy the debt and the
processing of your return will be delayed.
In addition, the Department is authorized to submit eligible
state income and business tax debts to the U.S. Department
of Treasury Offset Program (TOP). Once a debt is submitted,
the U.S. Department of Treasury will withhold or reduce your
eligible federal tax refund or federal vendor payment by the
amount of your debt. The Internal Revenue Code authorizes
this process, known as “offset.”
Offset of federal refunds is only one source of funds that the
Department of Taxation may use to satisfy an outstanding tax
bill. Your state income tax refund and payments from other
state agencies may be withheld to satisfy an outstanding
tax bill as well.
Because of timing differences in obtaining funds from various
sources, it is possible for us to receive funds from more than
one source to satisfy the same debt. If this happens, the
overpaid amount will be released upon receipt of the funds. You
do not need to contact the Department to request your refund.
Direct Deposit: Due to electronic banking rules, the
Department will not allow direct deposits to or through
foreign financial institutions. Attempting to use direct deposit
to transfer funds electronically to a financial institution outside
the territorial jurisdiction of the United States will significantly
delay your refund. Visit www.tax.virginia.gov for details.
Tax-Related Identity Theft: Tax-related identity theft
occurs when someone uses your Social Security Number
to file a tax return claiming a fraudulent refund. Often, an
identity thief will use your Social Security Number to file a
return early in the year. You may not be aware that you are
a victim until you file your return and learn one already has
been filed. We apply stringent scrutiny to all tax returns in
an attempt to detect fraudulent tax refunds. If you receive a
letter from us asking for additional information to verify that
you are the actual taxpayer filing a return, please respond
immediately. To learn more about identity theft and how to
protect yourself, see the following resources:
•	 IRS Taxpayer Guide to Identity Theft
•	 IRS Identity Protection Tips
•	 Virginia Attorney General
•	 Federal Trade Commission

Page 2

Filing Options, Forms and Assistance
Filing Options
•	

e-File your return online: Electronic filing is used to
prepare and file your federal and state tax returns over
the Internet. Please visit the Department at www.tax.
virginia.gov to find out more about these programs.
If you file online do not send a paper copy of your return.

•	

File your return on paper:
•	

Use commercial tax preparation software and print
a copy of your state tax return

•	

Use our online fillable forms: download, type in
your filing information, then print

•	

Order forms by calling 804.367.8031

If you fill out your tax return by hand, you can avoid processing
delays by printing your information so it can be easily read.
Please use black ink and not pencil.
Virginia Tax does not acknowledge receipt of paper filed
returns and/or payments. If you need confirmation of delivery,
consider using USPS Postal Service Tracking.
Assistance
•	 For assistance, visit the Department’s website at
www.tax.virginia.gov
•	

Call Customer Service at 804.367.8031.
For TTY users dial 7.1.1

•	

Mail requests for information to:
Virginia Department of Taxation
P.O. Box 1115
Richmond, Virginia 23218-1115
Please do not mail your return to this address.

•	

Call or visit your Local Commissioner of the Revenue,
Director of Finance, or Director of Tax Administration
for information or return preparation assistance. Check
Page 45 for a list of localities and contact information.

Do You Need to File a
Virginia Income Tax Return?
Every Virginia resident whose Virginia adjusted gross income
is at or above the minimum threshold must file.
Complete Form 760, Lines 1 through 9, to determine your
Virginia adjusted gross income (VAGI). If the amount on Line
9 is less than the amount shown below for your filing status,
your Virginia income tax is $0.00 and you are entitled to a
refund of any withholding or estimated tax paid. You must
file a return to receive a refund. To claim a refund in these
cases, complete Lines 10 through 15 and enter “0” as your
tax on Lines 16 and 18. Then complete Lines 19 through
36. You must file if you are:
Single and your VAGI is $11,950 or more

When to File Your Return
Filing by mail or commercial delivery service: If you
are mailing several documents, please consider using a flat
envelope to ensure proper handling and faster processing.
When filing by mail, the envelope must be postmarked by the
due date. Put the correct postage on your envelope. If your
return is sent back to you because of insufficient postage,
you are liable for penalties and interest if the postmark on the
remailed return is after the due date. Tax returns or payment
of taxes remitted by a commercial delivery service will be
considered timely filed if they are received in an envelope
or sealed container bearing a confirmation of shipment on
or before midnight of the day the return or payment is due.
Calendar year filer: If your taxable year is January 1, 2024
- December 31, 2024, your individual income tax return must
be postmarked no later than May 1, 2025, to avoid penalties
and interest. When the last day on which a tax return may
be filed or a tax may be paid falls on a Saturday, Sunday or
legal holiday, you may file and make payment without penalty
or interest on the next succeeding business day.
Fiscal year filer: If your taxable year is any consecutive
12-month period other than January-December, your
individual income tax return must be postmarked by the 15th
day of the 4th month following the end of your fiscal year.
When filing, you should write “Fiscal Year Filer” across the
top of Page 1 of Form 760 and enclose a statement indicating
the beginning and ending months of your fiscal year.
Outside U.S. If you are living or traveling outside the United
States or Puerto Rico (including persons in the military or
naval service on duty outside the United States and Puerto
Rico), you must file your return by July 1, 2025. Fill in the
overseas on due date oval on Page 1 of Form 760.
Weekends and holidays: If the due date falls on a Saturday,
Sunday or legal holiday, your return must be postmarked by
the next business day.
Extension provisions: Virginia law provides an automatic
6-month filing extension for income tax returns. No
application for extension is required. The extension is for
filing the return, not for payment of the tax; therefore, you
must pay at least 90% of your tax by the due date, May 1 for
calendar year filers, to avoid penalty. To make a payment of
tentative tax, use Form 760IP.
Foreign income exclusion: If you qualify for the federal
foreign income exclusion and have requested an extension
of time for filing your federal return, you may apply for an
extension of time to file your state return. You will be granted
an extension for 30 days after the date you expect to qualify
for the federal exclusion. You must apply for an extension
of time to file your state return by letter on or before the 1st
day of the 7th month following the close of your taxable year
and enclose a copy of the approved federal extension with
your return when you file.

Members of the military: Members of the Armed Forces
Married filing jointly and combined VAGI is $23,900
serving in a combat zone receive either the same individual
or more
income tax filing and payment extensions as those granted
Married filing separately and your VAGI is $11,950 or
to them by the IRS, plus an additional 15 days, or a 1-year
more
Page 3

extension, whichever date is later. All extensions also apply
to spouses of military personnel. Service families may wish,
however, to file their individual income tax returns before the
extended deadlines to receive refunds. Service members
claiming this extension should write “Combat Zone” across
the top of their tax returns and on the envelopes used to mail
their returns. Such combat zone personnel should similarly
write “Combat Zone” across the top of correspondence, and
on the envelope used to mail the correspondence, when
responding to notices issued by the Department. See Tax
Bulletin 05-5, available in the Laws, Rules, and Decisions
Section of the Department’s website at www.tax.virginia.
gov for more information.
In addition, every member of the armed services deployed
outside of the United States is allowed an extension of their
due date. The extension will expire 90 days following the
completion of deployment. Service members who claim this
extension should write “Overseas Noncombat” on the top of
their tax returns.
Additional information for spouses of military personnel is
provided in the Residency Status and Choosing the Right
Form to File section later in this booklet.

Where to File
Use e-File to electronically file your federal and state tax
returns at the same time. Software programs that provide
e-File capability are available online and for purchase
in stores. All e-File software will automatically check for
completeness, correct errors, generate the applicable
schedules and provide the option to transmit the return
to the IRS and/or the Department’s electronic processing
systems. Some vendors will allow taxpayers to file their
returns electronically for free based on certain qualifiers.
To file by mail, use the list of mailing addresses beginning
on Page 45 and look up the city or county where you live, or
file directly with the Department. Local phone numbers are
also provided.
For more information about filing by e-File and filing by
mail, go to www.tax.virginia.gov.

Amended Returns
Individuals are required to report to the Department federal
adjustments and pay any additional amounts due within one
year after the final determination date of such adjustments
(“the one-year requirement”). For the purposes of the oneyear requirement, the “final determination date” is defined
as one of the following:
•	 If the federal adjustment is the result of an audit or other
action by the IRS, the final determination date is defined as
the first day on which no federal adjustments arising from
that audit or other action remain to be finally determined.
For agreements required to be signed by the IRS and the
taxpayer, the final determination date is defined as the
date on which the last party signed the agreement.
•	 If the federal adjustment is the result of an audit or other
action by the IRS, and the taxpayer filed as a member

of a Virginia combined or consolidated return, the final
determination date is defined as the first day on which no
related federal adjustments arising from that audit remain
to be finally determined for the entire group.
•		 If the federal adjustment results from filing an amended
federal return, a federal refund claim, or an administrative
adjustment request or if it is a federal adjustment reported
on an amended federal return or other similar report, the
final determination date is defined as the day on which the
amended return, refund claim, administrative adjustment
request, or other similar report was filed.
If the IRS provided documentation that acknowledges
acceptance of your federal amended return, enclose a copy
with the Virginia amended return.
If you are an owner of a partnership and receive Form
502FED-1, Virginia Partnership-Level Federal Adjustments
Report, from the partnership and need to file an amended
Virginia return in order to report the distributive share of the
partnership-level adjustment, you must enclose a copy of
Form 502FED-1 with the amended return.
Any taxpayer filing an amended federal return must also file
an amended state return and must pay any additional tax
and interest due, if applicable.
If you file an amended return with any other state that affects
your Virginia income tax, you must file an amended Virginia
return within one year. The Department may issue a refund
only if the amended return is filed within:
•		 3 years from the due date of the original return, including
valid filing extensions;
•	 1 year from the final determination of the amended federal
return or federal change, whichever is later, provided that
the allowable refund is not more than the decrease in
Virginia tax attributable to the federal change or correction;
•	 1 year from the final determination of the amended return
of any other state or change or correction in the income
tax of the taxpayer for any other state, provided that the
refund does not exceed the amount of the decrease in
Virginia tax attributable to such change or correction;
•	 2 years from the filing of an amended Virginia return
resulting in the payment of additional tax, provided that
the current amended return raises issues relating solely
to the prior amended return and that the refund does not
exceed the amount of the tax payment made as a result
of the prior amended return; or
•	 2 years from the payment of an assessment, provided
the amended return raises issues relating only to the prior
assessment and the refund does not exceed the amount
of tax paid on the prior assessment.
Complete a new return using the corrected figures, as if
it were the original return. Do not make any adjustments
to the amended return to show that you received a refund
or paid a balance due as the result of the original return.
Use the worksheet for amended returns below to determine
if you are due a refund or if any additional tax due should
be paid with your amended return. If your amended return
results in additional tax due, interest must be paid on the tax

Page 4

Residency Status and
Choosing the Right Form to File

you owe from the due date of your original return to the date
that the amended return is filed or postmarked.

Amended Return
If you are filing an amended return, fill in the amended return
oval. In addition, enter the appropriate amended return
reason code (see below) in the space provided. Select the
reason code that best indicates why your return is being
amended and enclose the appropriate documentation.
Code

Federal Return Amended or Adjusted –
Enclose copy of IRS final determination,
if applicable

04

Virginia Return – Changes to subtractions,
deductions, additions, and credits

01

NOL

02

Partnership Level Federal Adjustment –
Enclose Form 502FED-1

05

Pass-Through Entity Elective
Tax Payment Credit

30

Other – Enclose Explanation

•	 A domiciliary resident of another state may also be an
actual resident of Virginia.
•	 Virginia residency may be either full-year or part-year.
•	 A nonresident of Virginia may be required to file a Virginia
return.

Amended Return Reason

03

•	 There are two types of Virginia residents: domiciliary
and actual.

•	 To determine which Virginia return you should file, first
determine if you were a resident of Virginia at any time
during the taxable year.
•	 If you are a servicemember serving in compliance with
military orders or the spouse of such a servicemember,
follow the special rules under ‘Military Personnel and
Spouses of Military Personnel,’ explained below.
Step 1: Determine your residency status
Domiciliary Resident

If the amended return is the result of a net operating loss
(NOL) carryback, use the general instructions for computing
the NOL from the Virginia Administrative Code (Title 23,
Taxation) website at law.lis.virginia.gov. Select the link for
Virginia Administrative Code and find Title 23 Taxation.
Select Agency 10, Department of Taxation and Chapter 110
Individual Income Tax. General instructions are provided
in 23VAC10-110-80 and 23VAC10-110-81. Enclose a
complete copy of your amended federal return and the
Virginia Modification Worksheet, if applicable.
Worksheet for Amended Returns
1.	 Income tax paid with
original return, plus
additional income tax
paid after it was filed............1_________________
2.	 Add Line 1 above and
Line 26 from amended
Form 760 and enter the
total here..............................2_________________
3.	 Overpayment, if any, as
shown on original return or
as previously adjusted.........3_________________
4.	 Subtract Line 3
from Line 2...........................4_________________
5.	 If Line 4 above is less than
Line 18 on amended Form
760, subtract Line 4 above
from Line 18 on amended
Form 760. This is the Tax
You Owe..............................5_________________
6.	 Refund. If Line 18 on
amended Form 760 is less
than Line 4 above, subtract
Line 18 on amended Form
760 from Line 4 above. This
is the Tax You Overpaid.......6_________________ 	

You are a domiciliary (legal) resident if your permanent home
is in Virginia. Your permanent home is where, whenever you
are absent, you intend to return. Every person has one and
only one domiciliary residence at a time. Most domiciliary
residents actually live in Virginia; however, actual presence in
Virginia is not required. If you have established legal domicile
in Virginia, you are a domiciliary resident until you establish
legal domicile in another state.
•	 Members of the armed forces who claim Virginia as
their home of record are domiciliary residents, even if
stationed outside of Virginia.
•	 A domiciliary resident who accepts employment outside
of Virginia, but who does not abandon Virginia as their
domiciliary residence, even if outside of Virginia for many
years, remains a domiciliary resident of Virginia. This
includes domiciliary residents who accept employment
outside of the United States.
Actual Resident
You are an actual resident if:
You maintained an abode in Virginia or were physically
present in Virginia for more than 183 total days during the
taxable year, even if you are a domiciliary resident of another
state or country.
If you are an actual resident of Virginia, you may be required
to file as a resident in Virginia and in your domiciliary state.
In this situation, you should claim a credit on the return filed
in the state of your legal domicile for taxes paid to Virginia.
Students: The rules for determining the residency status of
a student are the same as for anyone else.
Special Rules
Members of the U.S. Congress: If you are a member of the
U.S. Congress who is a domiciliary (legal) resident of another
state, you are not subject to taxation as an actual resident of
Virginia even if you maintained an abode in Virginia for more
than 183 days. However, if you have income from Virginia

Page 5

sources other than your congressional pay, you may be
required to file a Form 763, Nonresident Income Tax Return.

Step 2: Determine which income tax return
	
you should file

Spouses, Dependents and Congressional Staff Members:
The exemption for members of the U.S. Congress does not
apply to spouses, dependents or congressional staff members.
If you are a spouse or dependent of a member of the U.S.
Congress or you are employed by a member of the U.S.
Congress, you must determine your own residency status
and filing obligations, even if you filed a joint federal return.

Virginia Residents

Military Personnel and Spouses of Military Personnel:
For Taxable Year 2023 and after, if you are a servicemember
serving in compliance with military orders or the spouse
of such servicemember, the federal Servicemember Civil
Relief Act (“SCRA”), as amended by the Veterans Auto and
Education Improvement Act, allows you to elect to use the
following locations for purposes of taxation:
•	 The residence or domicile of the member,
•	 The residence or domicile of the spouse, or
•	 The permanent duty station of the member.
Servicemembers and spouses are not required to elect the
same residence for state tax purposes. No form is required to
be filed with the Department of Taxation to make this election;
however, you should maintain any records needed to show
that the elected state met the requirements of SCRA.
If you elect a state other than Virginia under SCRA, the
following two types of income are exempted from Virginia
individual income tax:
•	 A servicemembers’ active duty pay, and
•	 A spouses’ income from Virginia sources for services
performed (such as wages received as an employee).
These two types of income will be referred to as “SCRA
protected income.”
If you had Virginia income tax withheld from your SCRA
protected income, you may file Form 763-S, Virginia Special
Nonresident Claim for Individual Income Tax Withheld to
request a refund. Going forward, you may need to indicate on
Form VA-4 that such income is exempt from withholding by
checking the line on that Form that references SCRA.
If the servicemember begins or ceases to serve in compliance
with military orders during the taxable year you may be required
to file Form 760PY, Part-Year Resident Income Tax Return
(see the instructions to Form 760PY for more information).
If you have income from Virginia sources other than SCRAprotected income, you must file Form 763, Nonresident
Income Tax Return (see the instructions to Form 763 for
more information) to report and pay Virginia income tax on
such income.

File Form 760, Resident Return, if:
•	 You were an actual or domiciliary resident for the entire
year; or
•	 You were an actual or domiciliary resident for a portion
of the year, but all of your income for the entire year was
from Virginia sources.
File Form 760PY, Part-Year Resident Return, if:
•	 You moved into Virginia during the taxable year and
became either an actual or domiciliary resident; or
•	 You moved out of Virginia during the taxable year and
became a domiciliary resident of another state, provided
that you did not move back to Virginia within six months.
Note to Part-Year Residents: If you had Virginia source
income during the taxable year while you were a nonresident,
you may also be required to file Form 763, Nonresident
Return. See Nonresidents, below.
Married Taxpayers: If one spouse is a Virginia resident and
the other is a nonresident, you may not file a joint Virginia
return unless you both elect to determine your joint Virginia
taxable income as if you were both Virginia residents. If the
spouses do not make an election, the resident spouse will file
either Form 760 or Form 760PY, while the nonresident spouse
will file Form 763, if applicable. However, if one spouse is a
full-year resident and the other spouse is a part-year resident,
you may file a joint return using Form 760PY. See the Form
760PY instructions for additional information.
Nonresidents
File Form 763, Nonresident Return, if:
You had income from Virginia sources, other than interest
from personal savings accounts, interest or dividends from
an individual stock market investment, or pension payments
from a Virginia payor.
Income from Virginia sources includes:
1.	 Items of income gain, loss and deductions attributable
to: a) The ownership of any interest in real or tangible
personal property in Virginia; b) A business trade,
profession, or occupation carried on in Virginia; and c)
Prizes paid by the Virginia Lottery and gambling winnings
from wagers placed or paid at a location in Virginia.
2.	 Income from intangible personal property, including
annui­ties, dividends, interest, royalties and gains from
the dis­position of intangible personal property employed
by an individual in a business, trade, profession or
occupation carried on in this state.

If you elect Virginia (or are unable to elect a state other than
Virginia) under SCRA, you are a Virginia resident and must file
Form 760, Resident Income Tax Return. Your SCRA-protected
income is not exempt from Virginia income tax.

Page 6

If you were a Virginia resident for part of the year and you
also received Virginia source income during your period
of residence outside Virginia, you must file Form 760PY
and Form 763. The Virginia source income reported on
Form 763 will be only the Virginia source income you
received while a nonresident.

Exceptions for Certain Nonresidents
An exception to the filing requirement for nonresidents applies
to certain residents of Kentucky, the District of Columbia,
Maryland, Pennsylvania, and West Virginia if their only
Virginia source income is from salaries and wages. See
below for qualifications. If residents of these states received
other income from Virginia sources that is not specifically
exempted, it must be reported as Virginia source income on
Form 763, the Virginia Nonresident Return.
Kentucky and the District of Columbia: If you were
a resident of Kentucky or the District of Columbia who
commuted daily to work in Virginia, you are not required to
file a Form 763 Nonresident Return, provided that 1) you had
no actual place of abode in Virginia at any time during the
taxable year, and 2) your only income from Virginia sources
was salaries and wages, and 3) your salary and wages
were subject to income taxation by Kentucky or the District
of Columbia.

•	 Subtractions from FAGI not reported on Form 760
•	 Deductions from VAGI not reported on Form 760
•	 Credit for Low-Income Individuals, Virginia Earned
Income Credit, Refundable Virginia Earned Income
Credit
•	 Addition to tax
•	 Penalties and Interest

Assembling Your Return
If you file your return by paper, enclose the original Virginia
Form 760, Schedule ADJ, Schedule VAC, Schedule OSC
and Schedule CR. Do not send photocopies of these
forms. Photocopies of all other supporting documents are
acceptable.
Other Frequent Enclosures With Form 760
•	 Forms W-2, 1099 and VK-1 showing Virginia
withholding
•	 Virginia Schedule A
•	 Schedule ADJ
•	 Schedule ADJS
•	 Schedule VAC
•	 Schedule OSC
•	 Schedule CR
•	 Form 760C or Form 760F
•	 Virginia Credit Schedules
•	 Other Virginia Statements or Schedules
•	 Other required enclosures

Maryland, Pennsylvania and West Virginia: If you were a
resident of Maryland, Pennsylvania or West Virginia and you
earned salaries and wages in Virginia, you do not have to file
a Form 763, Nonresident Return, provided that 1) your only
income from Virginia sources was salaries and wages, and
2) you were present in Virginia for 183 days or less during the
taxable year, and 3) your salaries and wages were subject to
taxation by Maryland, Pennsylvania, or West Virginia.
Tax Withheld in Error by Employer: If Virginia tax was
withheld from your income in error, you should file Form
763-S to obtain a refund.
If you meet any of the exceptions above and had Virginia
withholding, you may need to file Form 763-S, Virginia Special
Nonresident Claim For Individual Income Tax Withheld, to
claim your refund.

Getting Started

Do not use staples.
REMINDER: Keep copies of your completed Form 760 and
all supporting documentation for 3 years.

Form 760 Line Instructions
Name and Address

Before you begin to prepare your Virginia Form 760, you
will need the following:

Enter your name and mailing address in the space provided.
If you use Filing Status 3 (married filing separate returns),
do not enter your spouse’s name in the spouse name field.
Instead, enter your spouse’s name in the space beside the
Filing Status code box.

•	 Your completed federal income tax return.
•	 W-2, 1099 and VK-1 forms with Virginia withholding.
•	 Virginia Schedule ADJ. See next section.
•	 Schedule OSC and other state income tax returns filed, if
you are claiming the credit for tax paid to another state.
•	 Virginia Schedule CR. See Page 33.
•	 Virginia Schedule VAC. See Page 25.
If you are filing an amended return, you will need copies of
the records supporting the change to your return, as well
as your original return.

Do You Need to Complete
Virginia Schedule ADJ?
Complete Virginia Schedule ADJ if you need to report any
of the following:

Address Change: If your address has changed since last
filing, fill in the oval in the street address area.
Social Security Number
Enter your Social Security Number and the first four letters
of your last name in the boxes. If using Filing Status 2, you
must also enter the Social Security Number and first four
letters of your spouse’s last name. If using Filing Status 3,
enter your spouse’s Social Security Number and record your
spouse’s name on the line beside the Filing Status code box.
Privacy Act. In compliance with the Privacy Act of 1974,
disclosure of your Social Security Number is mandatory under
Va. Code § 58.1-209. Your Social Security Number is used
both as a means of identifying your income tax return and
of verifying the identity of individuals claiming tax refunds.

•	 Additions to Federal Adjusted Gross Income (FAGI)
Page 7

Date of Birth
Please be sure to provide your date of birth. This information
is used by the Department to verify taxpayer identity. If you are
filing a joint return, enter your date of birth and your spouse’s
date of birth in the same order as your names and Social
Security Numbers.

is authorized to disclose to DMAS, VDSS and the Virginia
Health Benefit Exchange certain dependent information
and the individual’s or spouse’s:
• Name;
• Address;
• Social Security number;
• Date of birth;
• Number and type of personal exemptions;
• Tax-filing status; and
• Adjusted gross income

Deceased Taxpayers
Surviving Spouse filing Joint Return: As the surviving
spouse, you are considered the primary taxpayer. To
complete your return:
•	 List your name, Social Security Number and Date of Birth
first on the return
•	 Include your spouse’s name, Social Security Number
and Date of Birth in the fields labeled for “Spouse”
•	 Fill in the Deceased oval next to the field for your spouse’s
Date of Birth
•	 Any refund issued will be made payable to the surviving
spouse. The refund may be direct deposited
•	 No additional documentation is required
Single Filers: If you are the court-appointed or certified
Personal Representative (also referred to as Executor or
Administrator) of the decedent’s estate, include a copy of
the court certificate showing your appointment.
•	 Any refund issued will be made payable to the estate of
the decedent
•	 The refund will be issued as a check. The check may be
cashed or deposited with the endorsement of the courtappointed Personal Representative
Joint Filers, both Taxpayers Deceased: Follow the
instructions for Single Filers.
Important: If a refund is due, the refund will be issued in the
name of the surviving spouse or the estate of the decedent(s)
unless a properly completed copy of federal Form 1310 is
provided. When filing electronically, the Form 1310 must be
included with the federal filing.
Locality Code: Use the list beginning on Page 45 to look up
the 3-digit code for the locality in which you lived on January 1,
2025. Enter the corresponding number in the boxes provided
on Form 760. Local school funding is allocated based in part
on this information.
Facilitated Health Insurance Enrollment: The Department
of Taxation is required to include on individual income
tax returns a checkoff allowing taxpayers to consent to
the Department of Taxation providing certain taxpayer
information to the Department of Medical Assistance
Services (DMAS), the Department of Social Services
(VDSS) and the Virginia Health Benefit Exchange (VHBE).
The information is shared with DMAS and VDSS for
purposes of affirming that the individual, spouse, or any
dependents meet the income eligibility requirements for
medical assistance. The information is shared with the
Virginia Health Benefit Exchange for those persons who
do not meet the income eligibility requirement for medical
assistance and would like to determine eligibility for health
coverage through Virginia’s Insurance Marketplace. If the
individual or spouse voluntarily consents, the Department

The Department is only authorized to disclose information
to DMAS, VDSS and the Virginia Health Benefit Exchange
upon entering a written agreement regarding the disclosure
of taxpayer information.
If you would like for the Department of Taxation to disclose
certain information to DMAS, VDSS and the Virginia Health
Benefit Exchange for the purposes set forth above, fill in
the requisite oval on Page 1 of Form 760. Also complete
Schedule HCI (Healthcare Information) and enclose with
your return.
Ovals
Fill in any ovals that apply.
•	 Name or filing status has changed
•	 Virginia return not filed last year
•	 Dependent on another’s return
•	 Qualifying farmer, fisherman or merchant seaman.
Fill in this oval if at least 2/3 of your gross income is
a result of self-employment as a farmer, fisherman or
merchant seaman.
•	 Amended Return. Fill in oval and enter the amended
return reason code from the list provided on Page 5 of
these instructions.
•	 Overseas on due date. If you were overseas on May 1,
2025, fill in this oval and enclose a statement explaining
your situation. Your return is due by July 1, 2025.
•	 Federal Schedule C filed with federal return
•	 Earned Income Tax Credit claimed on federal return.
If you claimed an Earned Income Tax Credit on your
federal return, fill in the oval and enter the amount of the
federal credit claimed.
Virginia Driver’s License Information
Enter your Virginia Driver’s License Identification number and
Issue Date. If you do not have a Virginia driver’s license, but
have a Virginia ID Card, enter the identification number and
issue date from the ID Card. If filing a joint return, enter the
information for both spouses. Providing this information is
optional. It is requested for taxpayer identification purposes
as part of ongoing efforts to combat identity theft and fraud.
Filing Status
In most cases, your filing status will be the same as the one
you selected on your federal return. Enter the applicable
number to indicate your filing status.
1 = Single
2 = Joint
3 = Married filing separately

Page 8

Fill in the Head of Household oval if your filing status is Single
and you checked the Head of Household box on your federal
return. For more information, go to the filing status section on
the Department’s website: www.tax.virginia.gov.
If using Filing Status 3, enter the spouse’s Social Security
Number at the top of the form and the spouse’s name on
the line provided.
If one spouse is a Virginia resident and the other is a
nonresident, you may not file a joint Virginia return unless
you both elect to determine your joint Virginia taxable income
as if you were both Virginia residents. If the spouses do not
make such election, the resident spouse must file a separate
return (Form 760) using Filing Status 3. If the nonresident
spouse has Virginia source income to report, he or she must
file a separate return using Form 763. The spouses must
compute their itemized deductions and allocate exemptions
for dependents as if they had filed separate federal returns.
As a general rule, the spouse claiming an exemption for a
dependent must be reporting at least half of the total federal
adjusted gross income. In addition, each spouse must be able
to support their claim of itemized deductions. If the underlying
expenses for itemized deductions cannot be accounted for
separately, each spouse must claim a proportionate share
of the deductions based on their respective share of the joint
federal adjusted gross income.
Exemptions
Enter the number of exemptions allowed in the boxes.
Dependents: Generally, you may claim the same number
of dependent exemptions allowed on your federal re­turn. If
using Filing Status 3, see the Filing Status instructions in the
previous section for the rules on claiming dependents. You
may never claim less than a whole exemption. The same
dependent may not be claimed on separate returns.
Multiply the sum of exemptions claimed in the “You,”
“Spouse” and “Dependents” boxes by $930.
65 or Older: To qualify for the additional personal exemption
for age 65 or older, you must have been age 65 or older on
or before January 1, 2025.
Blind: To qualify for the additional personal exemption for
the blind, you must have been consid­ered blind for federal
income tax purposes.
Multiply the sum of exemptions claimed for “65 or older”
and “Blind” by $800.
Low-Income Individuals: You cannot claim the 65 or older or
Blind exemptions if you also claimed a Credit for Low-Income
Individuals on Line 23 of Form 760.
Exemption Amount: Add the dollar amount from Section A
to the dollar amount from Section B. Enter this amount on
Line 12.
Note for Filing Status 3: Each spouse must determine
exemptions as if separate federal returns had been filed,
using the federal rules for separate reporting. If dependent
exemptions can­not be accounted for separately, they must

be proportionately allocated between each spouse based
on each spouse’s income. One spouse may never claim less
than a whole personal exemption.
Dollar Amounts
All amounts entered on your return must be rounded to
the nearest dollar. Amounts less than 50 cents should
be rounded down while all amounts of 50 cents - 99 cents
should be rounded up. Rounding to the nearest dollar
improves accuracy and reduces processing time.
Line 1 Federal Adjusted Gross Income
Enter the federal adjusted gross income from your federal
return. If married filing separately (Filing Status 3), enter
only the amount of income attributable to you. Be sure to
use the federal adjusted gross income amount, NOT federal
taxable income.
Line 2 Additions
If you reported any additions on Schedule ADJ, enter the
total amount from Line 3 of Schedule ADJ.
Line 3 Add Lines 1 and 2 and enter the total.
Line 4 Age Deduction
Are you eligible to claim an age deduction? For the 2024
taxable year, taxpayers born on or before January 1, 1960,
may qualify to claim an age deduction based on their birth
date, filing status and income. A taxpayer who claims an age
deduction may NOT claim a disability income subtraction,
Credit for Low-Income Individuals, Virginia Earned Income
Credit, or Refundable Virginia Earned Income Credit.
For married taxpayers, each eligible spouse may take either
an age deduction or a disability income subtraction. Neither
spouse may claim an age deduction if one spouse claimed
a Credit for Low-Income Individuals, Virginia Earned Income
Credit, or Refundable Virginia Earned Income Credit, even
if filing separate returns. Claim the deduction or subtraction
that gives you the greatest tax benefit.
If you or your spouse are not claiming a disability subtraction
or a credit for earned or low-income and your birth date is on
or before January 1, 1960, read below.
Taxpayers Age 65 and Older
If you or your spouse were born on or before January 1,
1960, you may qualify to claim an age deduction of up to
$12,000 each for 2024. The age deduction you may claim
depends on your birth date, filing status and income.
If your birth date is:
•	 On or before January 1, 1939: You may claim an age
deduction of $12,000. If you are married, each spouse
born on or before January 1, 1939, may claim a $12,000
age deduction. For individuals born after January 1, 1939,
the age deduction is based on the criteria below.
•	 On or between January 2, 1939, and January 1,
1960: Your age deduction is based on your income.
A taxpayer’s income, for purposes of determining an
income-based age deduction, is the taxpayer’s adjusted

Page 9

Age 65 and Older Deduction Worksheet

FOR 2024: Only taxpayers born on or between January 2, 1939, and January 1, 1960, claiming an income-based age
deduction for the 2024 taxable year are required to complete this worksheet. Married taxpayers must enter the combined
income of both spouses, regardless of filing status or whether one or both spouses claim an income-based age deduction.
1. Enter the number of taxpayers born on or between January 2, 1939, and January 1, 1960, who are
claiming an income-based age deduction for Age 65 and Older.
A.		
Filing Status 1, Single: Enter 1.
B.		
All Married Taxpayers:
•	 If one spouse is claiming an income-based age deduction: Enter 1.
•	 If both spouses are eligible to claim an income-based age deduction and both spouses
are filing Virginia returns, regardless of whether you are filing jointly or separately: Enter 2.
2. Enter your Federal Adjusted Gross Income (FAGI).
A.		Filing Status 1, Single: Enter your FAGI from your federal return.
B.		All Married Taxpayers: Enter the combined FAGI for you and your spouse
from your federal return(s).
3. 	Enter your conformity addition, if applicable.
A.		Filing Status 1, Single: Enter your conformity addition.
B.	 	All Married Taxpayers: Enter the combined conformity addition for you and your spouse.
4. 	Add Line 2 and Line 3 and enter the total.
5. 	Enter your conformity subtraction, if applicable.
A.		Filing Status 1, Single: Enter your conformity subtraction.
B.		All Married Taxpayers: Enter the combined conformity subtraction for you and your spouse.
6. Subtract Line 5 from Line 4 and enter the difference.
7. 	Enter your Social Security and Tier 1 Railroad Benefits.
A.		Filing Status 1, Single: Enter taxable benefits from your federal return.
B.		All Married Taxpayers: Enter the combined taxable benefits for you and your spouse
from 	your federal return(s).	
8. Subtract Line 7 from Line 6 and enter the difference. This is your AFAGI.
9. Enter the income limit for your age deduction - A. Filing Status 1, Single: enter $50,000
				B. All Married Taxpayers: enter $75,000
10. If Line 8 is less than Line 9, your AFAGI is below the threshold.
A.		Filing Status 1, Single: Enter $12,000 here and on your return.

You

Spouse

You

Spouse

B.		All Married Taxpayers: Enter $12,000 for each spouse claiming
an income-based age deduction here and on your return(s).
11. If Line 8 is greater than Line 9, subtract Line 9 from Line 8 and enter the difference.
12. Multiply Line 1 by $12,000 and enter the result.
13. If Line 11 is greater than Line 12:

You do not qualify for an age deduction.

If married and you are computing an income-based age deduction
for both spouses, neither spouse qualifies for an age deduction.

14. If Line 12 is greater than Line 11, subtract Line 11 from Line 12 and enter the difference.
A.		Filing Status 1, Single: This is your age deduction. Enter on your return.
B.		Married Taxpayer and only one spouse claiming an income-based age deduction:
This is your age deduction. Enter on your return.
C.		Married Taxpayers and both spouses claiming an income-based age deduction: Go to Line 15.
15. Married Taxpayers and both spouses are claiming an income-based age deduction:
			
Divide Line 14 by 2.
			Enter the result in the “You” and “Spouse” columns. Enter on your return(s).

To compute the age deduction, use the calculator at www.tax.virginia.gov or this worksheet.
Page 10

federal adjusted gross income or “AFAGI.” A taxpayer’s
AFAGI is the taxpayer’s federal adjusted gross income,
modified for any conformity adjustments and reduced by
any taxable Social Security and Tier 1 Railroad Benefits.
For Filing Status 1, single taxpayers, the maximum
allowable age deduction of $12,000 is reduced $1 for
every $1 the taxpayer’s AFAGI exceeds $50,000.
For all married taxpayers, whether filing jointly or
separately, the maximum allowable age deduction of
$12,000 each is reduced $1 for every $1 the married
taxpayers’ joint AFAGI exceeds $75,000.
All Married Taxpayers: A married taxpayer’s income-based
age deduction is always determined using the married
taxpayers’ joint AFAGI. Regardless of whether filing jointly
or separately, if you are married, your income-based age
deduction is determined using the combined income of both
spouses. If both spouses are claiming an income-based age
deduction, regardless of whether filing jointly or separately,
the married taxpayers must compute a joint age deduction
first, then allocate half of the joint deduction to each spouse.
Line 5 Social Security Act and Equivalent Tier 1 Railroad
Retirement Act Benefits
Enter the amount of taxable social security and/or Tier 1
Railroad Retirement Act Benefits that you included in your
federal adjusted gross income.
Do not include Tier 2 Railroad Retirement Benefits and Other
Railroad Retirement and Railroad Unemployment Benefits.
See instructions for Schedule ADJ to determine if these
benefits can be included as other subtractions.
Line 6 State Income Tax Refund or Overpayment
Credit
Enter the amount of any state income tax refund or
overpayment credit that you reported as income on your
federal return.
Line 7 Subtractions
If you reported any other subtractions on Virginia Schedule
ADJ, enter the total amount from Line 7 of Schedule ADJ.
Line 8 Add Lines 4, 5, 6, and 7 and enter the total.
Line 9 Virginia Adjusted Gross Income
Subtract Line 8 from Line 3 and enter the result. If the amount
on Line 9 is less than the amount shown below for your filing
status, your Virginia income tax is $0.00 and you are entitled
to a refund of any withholding or estimated tax paid. You must
file a return to receive a refund. To claim a refund in these
cases, complete Lines 10 through 15 and enter “0” as your
tax on Lines 16 and 18. Then complete Lines 19 through 36.
You are required to file a return if you are:
Single and your VAGI is $11,950 or more
Married filing jointly and combined VAGI is $23,900 or
more
Married filing separately and your VAGI is $11,950 or
more

Itemized or Standard Deductions

Assembly Session are provided in tax bulletins posted on
the Department’s website at www.tax.virginia.gov.
Property and other taxes included as deductions on your
federal return are also allowed on your Virginia return. If one
spouse claims itemized deductions, the other spouse must
also claim itemized deductions. Do not complete Line 10 if
claiming the standard deduction. Skip to Line 11.
Line 10 Itemized Deductions
You must claim itemized deductions on your Virginia return
if you claimed itemized deductions on your federal return.
If a joint federal return was filed and you are filing separate
returns in Virginia (Filing Status 3), itemized deductions
that cannot be accounted for separately must be allocated
proportionately between spouses based on each spouse’s
share of the combined federal adjusted gross income.
If you claimed itemized deductions, enter the amount from
Line 19 of the Virginia Schedule A and enclose this schedule
with your return. See the Virginia Schedule A instructions for
more information.
Line 11 Standard Deduction
If you claimed the standard deduction on your federal return,
you must also claim the standard deduction on your Virginia
return. Legislation enacted during the 2023 General Assembly
session increases the standard deduction from $8,000 to
$8,500 for single filers and from $16,000 to $17,000 for
married filers filing jointly. Under this Act, the increase in
the standard deduction is scheduled to sunset after Taxable
Year 2025 and revert to the standard deduction amounts that
applied prior to Taxable Year 2019: $3,000 for single filers
and $6,000 for married couples filing jointly.
Enter on Line 11 the amount listed below that corresponds
with your filing status.
Filing Status 1

Enter $8,500

Filing Status 2

Enter $17,000

F