Va. Dept. of Taxation 2614089 Rev. 06/23
VIRGINIA
2022 Form 760
Resident Individual Income Tax Booklet
u Please le electronically! u
Filing on paper means waiting longer for your refund.
Here are 6 advantages of ling electronically:
lFASTER REFUND – File electronically and request your refund as a direct deposit into your bank
account.
lFEWER MISTAKES – Electronic ling does the math for you and helps avoid costly mistakes, such
as transposing numbers and calculation errors.
lEASY TO USE – Follow step-by-step instructions for easy guidance through completing your
return.
lPROOF OF RECEIPT – When you le electronically, you’ll get a conrmation your return was
received.
l CONFIDENTIALITY – Our electronic ling options meet strict security guidelines to protect your
identity and personal information.
lCONVENIENCE – Access your tax account from anywhere 24/7.
www.tax.virginia.gov
Virginia Tax Online ServicesVirginia Tax Online Services
www.tax.virginia.gov
Get Your Tax Refund Faster Using e-File
Last year, over 3.8 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, 95% of 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:
• Do not provide personal information
by mail, phone, email, or text to an
unknown person
• File your taxes early – and file
electronically
• Be sure you have all W-2s and other
withholding statements before you file
• Include your Virginia Driver’s License
Identification number and Issue Date on
your return
If you think that you are a victim of identity theft,
we suggest you take the following steps:
• Submit Form 14039 Identity Theft
Affidavit to the IRS
• Contact the Virginia Department of
Taxation’s Identity Theft Information line
at 804.404.4185
• Contact the three credit bureaus and
your bank(s) to notify them
• 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 .......................................................................................................................................3
Filing Options, Forms and Assistance .............................................................................................4
Do You Need to File a Virginia Income Tax Return? .......................................................................4
When to File Your Return ................................................................................................................4
Where to File ...................................................................................................................................5
Amended Returns............................................................................................................................5
Residency Status and Choosing the Right Form to File ..................................................................6
Getting Started ................................................................................................................................8
Do You Need to Complete Virginia Schedule ADJ? ........................................................................8
Assembling Your Return .................................................................................................................. 8
Form 760 Line Instructions ..............................................................................................................8
Age 65 and Older Deduction Worksheet ....................................................................................... 11
Spouse Tax Adjustment Worksheet ...............................................................................................13
Schedule ADJ Line Instructions .....................................................................................................18
Additions to Income ....................................................................................................................18
Subtractions from Income ........................................................................................................... 19
Deductions from Income ............................................................................................................. 23
Tax Credit for Low-Income Individuals or Virginia Earned Income Credit ...................................25
Addition to Tax, Penalty and Interest .............................................................................................26
Schedule VAC Line Instructions ....................................................................................................27
Virginia529 and ABLE Contributions ...........................................................................................27
Other Voluntary Contributions .....................................................................................................28
Voluntary Contributions (Information on Organizations) ................................................................28
Library Foundation Contributions ..................................................................................................30
Public School Foundation Contributions........................................................................................31
Credit for Taxes Paid to Another State ..........................................................................................32
Schedule OSC Line Instructions ................................................................................................ 33
About Virginia Schedule CR ..........................................................................................................34
Tax Rate Schedule ........................................................................................................................35
List of Localities and Mailing Addresses ........................................................................................45
Page 1
What’s New
known as the Pease limitation. For Taxable Year
2022, Virginia will deconform from the increase in the
medical expense deduction. See Virginia Schedule A
and the Schedule A Instructions for more information.
Facilitated Health Care Enrollment: Taxpayers
have the option to indicate that they and/or their
dependents agree to the sharing of certain tax return
information with the Virginia Department of Medical
Assistance Services (DMAS) and the Department of
Social Services (DSS). If the authorization oval below
the address section on Form 760 is marked, preferred
contact details and other tax return information
will be provided to DMAS and DSS for purposes of
determining eligibility for income-based medical
assistance programs. See Page 9 instructions for
details.
Increase in Standard Deduction: New legislation
enacted during the 2022 General Assembly session
increases the standard deduction from $4,500 to $8,000
percent for the six-month period of July 2022 through
December 2022. The increase for Taxable Year 2023
is contingent on annual revenue growth of at least
met for either taxable year, the standard deduction for
that taxable year will be $7,500 for single individuals
and $15,000 for married persons. 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
Refundable Virginia Earned Income Tax Credit:
For taxable years beginning January 1, 2022 and
before January 1, 2026, Virginia residents may claim a
Refundable Virginia Earned Income Tax Credit (“EITC”).
Instead of claiming one of the two nonrefundable credits
already available, new legislation allows eligible Virginia
residents to claim a refundable individual income tax
credit equal to 15 percent of the federal EITC claimed
for the same taxable year. Nonresidents and part-year
residents are ineligible for the refundable credit. See
instructions for details on eligibility and rules on claiming
this credit.
Virginia’s Fixed Date Conformity with the Internal a’s Fixed Date Conformity with the Internal
Revenue Code:Revenue Code: Virginia’s date of conformity with the Virginia’s date of conformity with the
Internal Revenue Code (IRC) was advanced from Internal Revenue Code (IRC) was advanced from
December 31, 2020 to December 31, 2021December 31, 2020 to December 31, 2021, subject to subject to
certain exceptionscertain exceptions. This legislation also allows Virginia
to generally conform to the American Rescue Plan
to recipients of certain coronavirus disease 2019
(COVID-19) business assistance programs during
Taxable Years 2021 and 2019. Please see Tax Bulletin
22-1, posted on the Department’s website at www.
tax.virginia.gov, for additional information regarding
Virginia’s conformity with the IRC and adjustments
that may be required as a result of this legislation.
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. See Tax Bulletin 21-4
for more information.
At the time these instructions were published, the only
required fixed date conformity adjustments were those
mentioned above. However, if legislation is enacted
that results in changes to the IRC for the 2022 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 Certain Itemized Deductions:
for Federal Schedule A (Form 1040) when itemizing
deductions, but with certain exceptions.
For taxable years beginning on or after January 1,
2019, Virginia deconforms from the suspension of the
overall limitation on itemized deductions, commonly
Page 2
New Military Benefits Subtraction: For taxable
years beginning on and after January 1, 2022, certain
military benefits received by an individual age 55 or
older may be subtracted from Virginia taxable income.
The maximum amount of the subtraction is $10,000 in
Taxable Year 2022. For further explanation about this
subtraction, see instructions.
Beneficial Hardwood Management (Reforestation
and Afforestation) Tax Credit:
years beginning on and after January 1, 2022, but
before January 1, 2025, a nonrefundable individual
income tax credit is available for expenses incurred
acres of forestland, or a one-acre minimum hardwood
expenditures up to $1,000.
“Eligible expenditures” are direct expenses incurred by
management practices pursuant to best practices
developed by the Department of Forestry. For more
details, see Schedule CR Instructions.
Deduction for Eligible Educators: For taxable years
beginning on and after January 1, 2022, but before
January 1, 2025, an individual income tax deduction
is allowed for up to $500 for the amount actually paid
or incurred for eligible educator qualifying expenses.
An “Eligible educator” is an individual who for at least
900 hours during the taxable year served as a Virginia
licensed teacher, instructor, student counselor, special
needs personnel, principal, or student aide for public
or private primary and secondary school students in
Virginia. See instructions for more information.
Food Crop Donation Tax Credit Sunset Date
Extension: The sunset date for the Food Crop Donation
Tax Credit has been extended through taxable year
2022.
Major Business Facility Tax Credit Sunset Date
Extension: The sunset date for the Major Business
Facility Tax Credit has been extended from July 1, 2022,
to July 1, 2025.
Changes to Worker Training Tax Credit: The sunset
date of the portion of the Worker Training Tax Credit for
eligible worker training has been extended from July 1,
2022, to July 1, 2025. The sunset date of the portion of
the Worker Training Tax Credit for a business primarily
engaged in manufacturing has been extended from
January 1, 2022, to January 1, 2025.
For taxable years beginning on and after January
1, 2022, the credit has been expanded by allowing
businesses to earn credits with respect to courses at
any Virginia public institution of higher education. See
Form WTC and Schedule CR instructions for more
information.
Expansion of Community of Opportunity Tax
Credit: The Community of Opportunity Tax Credit has
been expanded by permitting certain landlords with
in Virginia with poverty rates of less than 10% to
qualify for the credit. Under prior law, the credit was
limited to census tracts in the Richmond Metropolitan,
Virginia Beach-Norfolk-Newport News Metropolitan,
and Washington-Arlington-Alexandria Metropolitan
Statistical Areas. See Schedule CR instructions for
complete details.
New Elective Pass-Through Entity Tax: New
legislation enacted in the 2022 General Assembly
allows a qualifying pass-through entity (PTE) to make
an annual election for taxable years 2021 through 2025
to pay income tax at a rate of 5.75 percent at the entity
level. A “qualifying PTE” must meet certain guidelines.
There is also a corresponding refundable income tax
credit for taxable years 2021 through 2025 for income
tax paid by a qualifying PTE, if the PTE pays the
elective income tax imposed at the entity level. Due to
the timing of this legislation and because many PTEs
2022 legislative session, there are special provisions
for taxable year 2021. Taxpayers should consult Tax
Bulletin 22-6 for more information regarding the delayed
implementation of this legislation for taxable year 2021
returns. Complete details are available in the Schedule
CR instructions.
Page 3
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.
• 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
Reminders Reminders
Page 4
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.
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
Married filing jointly and combined VAGI is $23,900
or more
Married filing separately 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, 2022
- December 31, 2022, your individual income tax return must
be postmarked no later than May 1, 2023, 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, 2023. 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
serving in a combat zone receive either the same individual
income tax filing and payment extensions as those granted
to them by the IRS, plus an additional 15 days, or a 1-year
Page 5
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 one-
year 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.
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
amended return, refund claim, administrative adjustment
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.
return within one year. The Department may issue a refund
• 3 years from the due date of the original return, including
• 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.
Page 6
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
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 Amended Return Reason
03 Federal Return Amended or Adjusted –
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
30 Other – Enclose Explanation
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 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 ________________
Residency Status and Choosing the
Right Form to File
• There are two types of Virginia residents: domiciliary
and actual.
• 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.
• To determine which Virginia return you should file, first
determine if you were a resident of Virginia at any time
during the taxable year.
Step 1: Determine your residency status
Domiciliary Resident
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.
Military Personnel and Members of the U.S. Congress: If
you are a member of the armed forces or of the U.S. Congress
Page 7
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 sources other than
your active duty or congressional pay, you may be required
to file a Form 763, Nonresident Income Tax Return.
Spouses, Dependents and Congressional Staff Members:
The exemption for members of the armed forces and the
U.S. Congress does not apply to spouses (see below),
dependents or congressional staff members. If you are a
spouse or dependent of a member of the armed forces or
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.
Spouses of Military Personnel: For Taxable Year 2018
and after, the Servicemember Civil Relief Act (SCRA), as
amended by Veterans Benefits and Transition Act, provides
that the spouse of a servicemember may elect to use
the same residence for state tax purposes as that of the
servicemember. Under the SCRA, an electing spouse of a
military servicemember may be exempt from Virginia income
tax on wages if the servicemember is present in Virginia in
compliance with military orders. More information is available
in Tax Bulletin 19-2 available on the website at www.tax.
virginia.gov.
Step 2: Determine which income tax return you should
file
Virginia Residents
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
annui ties, dividends, interest, royalties and gains from
the dis position of intangible personal property employed
by an individual in a business, trade, profession or
occupation carried on in this state.
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.
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.
Spouses of Military Personnel: Under the Servicemember
Civil Relief Act, as amended by the Military Spouses
Residency Relief Act, a spouse of a military servicemember
may be exempt from Virginia income tax on wages if (i) the
servicemember is present in Virginia in compliance with
military orders; (ii) the spouse is present in Virginia solely
Page 8
to be with the servicemember; and (iii) they both maintain
the same non-Virginia domicile state. More information is
available in Tax Bulletin 09-10 and Tax Bulletin 10-1 available
on the website at www.tax.virginia.gov.
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
Before you begin to prepare your Virginia Form 760, you
will need the following:
• 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 34.
• Virginia Schedule VAC. See Page 27.
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:
• Additions to Federal Adjusted Gross Income (FAGI)
• 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.
REQUIRED 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
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
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.
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.
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.
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
Page 9
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 court-
appointed 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 on Page 45 to look up the 3-digit
code for the locality in which you lived on January 1, 2023.
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
the Department of Taxation providing certain taxpayer
information to the Department of Medical Assistance
Services (DMAS) and the Department of Social Services
or any dependents meet the income eligibility requirements
for medical assistance. If the individual or spouse voluntarily
consents, the Department is authorized to disclose to DMAS
and DSS certain dependent information and the individual’s
or spouse’s:
• Name;
• Address;
• Social Security number;
• Date of birth;
• Number and type of personal exemptions;
• Adjusted gross income
The Department is only authorized to disclose information
to DMAS and DSS 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 and DSS for the purposes set
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 6 of
these instructions.
• Overseas on due date. If you were overseas on
May 1, 2023, fill in this oval and enclose a statement
explaining your situation. Your return is due by July 1,
2023.
• 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
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 Departments’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 re turn. If
Page 10
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, 2023.
Blind: To qualify for the additional personal exemption for
the blind, you must have been consid ered 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 can not 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 2022
taxable year, taxpayers born on or before January 1, 1958,
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, 1958, read below.
Taxpayers Age 65 and Older
If you or your spouse were born on or before January 1,
1958, you may qualify to claim an age deduction of up to
$12,000 each for 2022. 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,
1958: 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
federal adjusted gross income or “AFAGI.” A taxpayer’s
AFAGI is the taxpayer’s federal adjusted gross income,
modified for any fixed date 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.
Page 11
Age 65 and Older Deduction Worksheet
FOR 2022: Only taxpayers born on or between January 2, 1939, and January 1, 1958, claiming an income-based
age deduction for the 2022 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, 1958, 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 fixed date conformity (FDC) addition, if applicable.
A. Filing Status 1, Single: Enter your FDC addition.
B. All Married Taxpayers: Enter the combined FDC addition for you and your spouse.
4. Add Line 2 and Line 3 and enter the total.
5. Enter your fixed date conformity (FDC) subtraction, if applicable.
A. Filing Status 1, Single: Enter your FDC subtraction.
B. All Married Taxpayers: Enter the combined FDC subtraction for you and your spouse.
6.
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 - Filing Status 1, Single: enter $50,000
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.
B. All Married Taxpayers: Enter $12,000 for each spouse claiming an income-based age
deduction here and on your return(s).
You Spouse
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).
You Spouse
To compute the age deduction, use the calculator at www.tax.virginia.gov or this worksheet.
Page 12
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
Note: Additional information regarding deductions and other
changes required as a result of the 2022 General Assembly
Session are provided in Tax Bulletin 22-1 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.
New legislation enacted during the 2022 General Assembly
increases the standard deduction contingent on annual
revenue growth of at least five percent for the six-month
period of July 2022 through December 2022. The standard
deduction increases from $4,500 to $8,000 for single filers
and from $9,000 to $16,000 for married filers filing jointly. If
the five percent growth rate is not met, the standard deduction
will be $7,500 for single individuals and $15,000 for married
persons 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.
Enter on Line 11 the amount listed below that corresponds
with your filing status.
Filing Status 1 Enter $8,000
Filing Status 2 Enter $16,000
Filing Status 3 Enter $8,000
Do not complete Line 10 when claiming a
standard deduction.
Dependent on Another’s Return - If you can be claimed as
a dependent on the federal return of another taxpayer, your
standard deduction is limited to the amount of your earned
income. Enter the smaller of the amount of earned income
or the standard deduction amount on Line 11.
Line 12. Exemptions
Enter the sum of the total dollar amount from Exemption
Section A and the total dollar amount from Exemption Section
B.
Line 13. Deductions
If you reported any deductions on Schedule ADJ, enter the
total amount from Line 9 of Schedule ADJ. You must enclose
the Schedule ADJ with your return.
Line 14. Add Lines 10, 11, 12 and 13 and enter the total.
Line 15. Virginia Taxable Income
Subtract Line 14 from Line 9.
Line 16. Amount of Tax
To compute your tax, you can use either the tax table or the
tax rate schedule on Page 35, or use the Tax Calculator on
the Department’s website.
Line 17. Spouse Tax Adjustment (STA)
Couples filing jointly under Filing Status 2 may reduce their
tax by up to $259 with the STA if both have taxable income
to report and their combined taxable income on Line 15 is
more than $3,000.
Use the STA Worksheet on Page 13 or the STA Calculator
on the website at www.tax.virginia.gov to complete this line.
Enter the computed STA amount on Line 17 of Form 760. You
must also enter the Virginia Adjusted Gross Income (VAGI)
for your spouse.
Using the STA, couples filing joint returns will not pay higher
taxes than if they had filed separate returns.
HOW IT WORKS: Virginia tax rates increase with income: 2%
up to $3,000; 3% from $3,001 to $5,000; 5% from $5,001 to
$17,000; and 5.75% for income over $17,000. The STA lets
both incomes reported on jointly filed returns benefit from
the lower tax rates.
EXAMPLE: The Smiths have combined Virginia taxable
income of $47,000.
One spouse’s taxable income is $35,000 and the other
spouse’s taxable income is $12,000. Without the STA, their
Virginia tax is $2,445. With the STA, both spouses benefit
from the lower tax rates.
Page 13
Worksheet for Determining Separate Virginia Adjusted Gross Income
STEP 1 – Determine Separate Federal Adjusted Gross Income You Spouse
1. Wages, salaries, etc.........................................................................................................................1
2. Taxable interest and dividend income ..............................................................................................2
3. Taxable refunds, adjustments or offsets of state and local income tax ............................................3
4. Business income ..............................................................................................................................4
5. Capital gains/losses and other gains/losses ................................................................................... 5
6. Taxable pensions, annuities and IRA distributions .......................................................................... 6
7. Rents, royalties, partnerships, estates, trusts, etc. ......................................................................... 7
8. Other income (farm income, taxable social security, etc.) ...............................................................8
9. Gross income - add Lines 1 through 8 .............................................................................................9
10. Adjustments to gross income .........................................................................................................10
11. FAGI - subtract Line 10 from Line 9 ............................................................................................... 11
(The total of both columns should equal your joint FAGI reported on your 1040)
STEP 2 – Determine Separate Virginia Adjusted Gross Income
12. Total additions to FAGI (Form 760, Line 2) ....................................................................................12
13. Subtotal - add Lines 11 and 12 ......................................................................................................13
14. Age Deduction (Form 760, Line 4) .................................................................................................14
15. Social Security Act and Tier 1 Railroad Retirement Act Benefits (Form 760, Line 5) ....................15
16. State income tax refund or overpayment credit reported as income on your federal return
(Form 760, Line 6) .........................................................................................................................16
17. Other Subtractions (Form 760, Line 7) ..........................................................................................17
18. Total Subtractions from FAGI – add Lines 14, 15, 16, and 17 .......................................................18
19. Subtract Line 18 from Line 13. These are your separate VAGI amounts to be used on
Line 1 of the Spouse Tax Adjustment Worksheet ........................................................................19
(The total of both columns should equal your combined VAGI reported on Line 9 of your 760)
Be sure to enter your spouse’s VAGI
amount on Form 760, Line 17.
Spouse Tax Adjustment Worksheet
1. Enter the portion of the Virginia Adjusted Gross Income (VAGI) on Line 9 of Form 760 that is related to each spouse .....
Use the worksheet at the bottom of the page to compute the separate VAGI for each spouse.
2. Enter separate personal exemption amounts. Enter a 1 in the boxes that apply and multiply the total by $800
Add $930 to the total to compute the personal exemptions for you and spouse.
65 or over Blind Total
You: + = x $800 = + $930 = ......................
Spouse: + = x $800 = + $930 = ......................
3. Subtract Line 2 from Line 1. If either amount is 0 or less, stop here; you do not qualify for this credit ..............................
PART 2: CALCULATE YOUR TAX ADJUSTMENT
4. Enter the taxable income from Line 15 on Form 760 ..........................................................................................................
5. Enter the smaller amount from Line 3 above. If this amount is larger than $17,000 and Line 4 is larger
than $34,000, skip to Line 12 and enter $259 as the credit ...........................................................................................
6. Subtract Line 5 from Line 4 (if $0 or less, enter $0) ............................................................................................................
7. Divide the amount on Line 4 by 2 ........................................................................................................................................
8. Enter the tax on the smaller amount from Line 5 or Line 7. Refer to the tax table or rate schedule .................................
9. Enter the tax on the larger amount from Line 6 or Line 7. Refer to the tax table or rate schedule ....................................
10. Add Lines 8 and 9 ...............................................................................................................................................................
11. Enter the tax from Line 16 on Form 760 .............................................................................................................................
12. TAX ADJUSTMENT: Subtract Line 10 from Line 11. Enter this amount on Line 17 of Form 760 .....................................
PART 1: SEPARATE YOUR INCOME AND EXEMPTIONS
The Spouse Tax Adjustment cannot exceed $259
Be sure to enter the Virginia Adjusted Gross Income for your spouse on Line 17 of Form 760.
You Spouse
Page 14
Line 27. Tax You Owe
If Line 26 is smaller than Line 18, subtract Line 26 from Line
18. This is the amount of tax you owe.
Line 28. Overpayment Amount
If Line 18 is smaller than Line 26, subtract Line 18 from Line
26. This is the amount of tax you have overpaid.
Line 29. Credit to Next Year’s Estimated Tax
If you would like some or all of your overpayment from Line
28 credited to your estimated taxes for next year, enter the
amount on Line 29.
Line 30. Virginia529
SM
and ABLE Contributions
If you would like to contribute some or all of your refund
to one or more Virginia529 or ABLE
accounts, enter the
amount from Schedule VAC, Part I, Section B, Line 6.
Line 31. Other Contributions from Schedule VAC
If you contributed to one or more other voluntary contribution
organizations listed in the income tax instructions, enter the
amount from Schedule VAC, Part II, Section D, Line 14.
Line 32. Addition to Tax, Penalty and Interest
Enter the amount from Schedule ADJ, Line 21. If you
completed Form 760C or Form 760F, fill in the oval and
enclose a copy even if you have no addition to tax on Line
18 of Schedule ADJ.
Line 33. Sales and Use Tax (Consumer’s Use Tax)
If you purchased merchandise from retailers without
paying sales tax you must pay the sales tax directly to the
Department. When retail sellers do not collect sales tax, it
becomes the purchaser’s responsibility to pay the sales tax
(i.e., consumer’s use tax). Report any sales tax amount you
owe on your return. If you do not owe sales tax, mark the
corresponding oval on your form.
Taxable Purchases
In general, the Virginia sales and use tax applies to all
purchases, leases, or rentals of tangible personal property.
Regardless of the source of the purchase, if you were
not charged sales tax and your purchases are shipped or
brought into Virginia, you are required to pay the use tax.
This includes purchases made through websites, shopping
networks, mail order catalogs, and any out-of-state retailers.
Taxable items include, but are not limited to, food, furniture,
carpets, clothing, linens, appliances, computers, books,
CDs, DVDs, artwork, antiques and jewelry. Separately stated
shipping and delivery charges are not taxable, but “handling”
and any combined “shipping and handling” charges are
taxable. Nonprescription drugs and proprietary medicines
purchased for the cure, mitigation, treatment, or prevention
of disease in human beings are exempt from the tax.
Using the STA Calculator at www.tax.virginia.gov, the Smiths
compute the STA of $220, reducing their taxes to $2,225.
Line 18. Net Amount of Tax
Subtract Line 17 from Line 16 and enter the difference on
Line 18.
Line 19a. Virginia Tax Withheld During the 2022 taxable
year
Enter the amount of Virginia tax withheld from your W-2,
1099 and VK-1 form(s) in the box labeled “Your Virginia
Withholding”.
Line 19b.
If filing a joint return, enter the amount of Virginia tax withheld
from your spouse’s W-2, and VK-1 form(s) in the box labeled
“Spouse’s Virginia Withholding”.
Line 20. Estimated Payments for the 2022 taxable year
If you did not have enough income tax withheld this year,
you may need to increase the amount of tax withheld or pay
estimated income tax for 2023. Generally, you are required
to make payments of estimated income tax if your estimated
Virginia tax liability exceeds your Virginia withholding and
other tax credits by more than $150. To make estimated
payments, file Form 760ES or file online at www.tax.
virginia.gov.
Line 21. Overpayment from prior year
Enter amount of 2021 overpayment applied toward 2022
estimated tax.
Line 22. Extension Payments
Enter the amount of tentative tax paid with your Form 760IP
or the amount paid if you made an extension payment on
the Department’s website.
Line 23. Tax Credit for Low-Income Individuals, Virginia
Earned Income Credit, Refundable Virginia Earned
Income Credit
If you claimed one of the above credits, enter the total amount
from Line 17 of Schedule ADJ. Refer to Page 25 of this
instruction booklet for additional information.
Line 24. Credit for Tax Paid to Another State
Enter the amount of credit for tax paid to another state that
you claimed on Schedule OSC, Line 21. Refer to Page 33
for additional information. You must enclose Schedule
OSC and a copy of each state return for which you are
claiming credit. The other state’s return must show the
computation of tax due.
Line 25. Credits from enclosed Schedule CR
If you claimed any credits on Virginia Schedule CR, enter the
amount from Section 5, Part 1, Line 1A of Virginia Schedule CR.
Note: The Credit for Low-Income Individuals, the Credit for
Taxes Paid to Another State and most credits from Schedule
CR are nonrefundable. The total of all nonrefundable credits
cannot exceed your tax liability as shown on Line 18 of Form
760.
Line 26. Total Payments and Credits
Add the amounts on Lines 19a through 25.
Page 15
Tax Rates:
The general sales tax rate for Virginia is 5.3% (4.3% state
tax and 1 % local tax).
• Northern Virginia and Hampton Roads Regions - There
is an additional 0.7% state tax imposed in the localities that
make up Northern Virginia and Hampton Roads, making
the rate in these areas 6% (5% state tax and 1% local tax).
• Central Virginia Region -
there is an additional 0.7% state tax imposed in the
localities that make up Central Virginia Region, making
the rate in these areas 6% (5% state tax and 1% local tax).
• Historic Triangle Region - There is an additional 1.0%
state tax imposed in the localities that make up Historic
Triangle. These localities are within the Hampton Roads
Region, making the rate in these areas 7% (6% state tax
and 1% local tax).
• Additional Local Option Tax - Several localities have
adopted an additional 1% local option sales and use tax.
This tax is in addition to the one percent general local sales
and use tax authorized under current law. The combined
tax in these localities is 6.3% (4.3% state tax, 1% local
tax and 1% additional local option tax). See participating
localities under the 6.3% tax rate below.
• Sales of Eligible Food Items and Personal Hygiene
Products - During 2022, these items are subject to a
reduced sales tax rate of 2.5% (1.5% state tax and 1%
local tax).
7% General Rate
Apply the 7% rate to items delivered to locations in Historic
Triangle region:
Historic Triangle Region
• James City County • York County
• Williamsburg City
6.3% General Rate
Apply the 6.3% rate to items delivered to the following
localities: Charlotte, Gloucester, Halifax, Henry, Northampton
also adopted an additional 1% local option sales and use tax.
6% General Rate
Apply the 6% rate to items delivered to locations in the Hampton
Roads, Northern Virginia and Central Virginia regions:
Hampton Roads Region
• Chesapeake City • Franklin City
• Hampton City • Newport News City
• Norfolk City • Poquoson City
• Portsmouth City •
• Virginia Beach City • Isle of Wight County
• Southampton County
Northern Virginia Region
• Alexandria City • Fairfax City
• Falls Church City • Manassas City
• Manassas Park City • Arlington County
• Fairfax County • Loudoun County
• Prince William County
Central Virginia Region
• Charles City County • Henrico County
• • New Kent County
• Goochland County • Powhatan County
• Hanover County • Richmond City
5.3% General Rate
Apply in all other Virginia cities and counties.
2.5% Food For Home Consumption and Personal Hygiene
Products Tax Rate
During 2022, the 2.5% rate applies in all Virginia cities and
counties.
You can use the table below to estimate the tax you owe for
purchases under $1,000. For purchases of $1,000 or more
use the worksheet at the end of this section.
Sales Tax Estimation Table
Use this to estimate the amount you owe for unpaid sales tax. See
instructions for guidance.
Estimated
Taxable
Purchases
Sales Tax
At
least
But
less
than
General Merchandise
Food and
Personal
Hygiene
Products
7%
Rate
6.3%
Rate
6%
Rate
5.3%
Rate
2.5%
Rate
$ - $ 25 $ 1 $ 1 $ 1 $ 1 $ 0
$ 25 $ 50 $ 3 $ 2 $ 2 $ 2 $ 1
$ 50 $ 75 $ 4 $ 4 $ 4 $ 3 $ 2
$ 75 $100 $ 6 $ 6 $ 5 $ 5 $ 2
$100 $125 $ 8 $ 7 $ 7 $ 6 $ 3
$125 $150 $ 10 $ 9 $ 8 $ 7 $ 3
$150 $175 $ 11 $ 10 $ 10 $ 9 $ 4
$175 $200 $ 13 $ 12 $ 11 $ 10 $ 5
$200 $225 $ 15 $ 13 $ 13 $ 11 $ 5
$225 $250 $ 17 $ 15 $ 14 $ 13 $ 6
$250 $275 $ 18 $ 17 $ 16 $ 14 $ 7
$275 $300 $ 20 $ 18 $ 17 $ 15 $ 7
$300 $325 $ 22 $ 20 $ 19 $ 17 $ 8
$325 $350 $ 24 $ 21 $ 20 $ 18 $ 8
$350 $375 $ 25 $ 23 $ 22 $ 19 $ 9
$375 $400 $ 27 $ 24 $ 23 $ 21 $ 10
$400 $425 $ 29 $ 26 $ 25 $ 22 $ 10
$425 $450 $ 31 $ 28 $ 26 $ 23 $ 11
$450 $475 $ 32 $ 29 $ 28 $ 25 $ 12
$475 $500 $ 34 $ 31 $ 29 $ 26 $ 12
$500 $525 $ 36 $ 32 $ 31 $ 27 $ 13
$525 $550 $ 38 $ 34 $ 32 $ 28 $ 13
$550 $575 $ 39 $ 35 $ 34 $ 30 $ 14
$575 $600 $ 41 $ 37 $ 35 $ 31 $ 15
$600 $625 $ 43 $ 39 $ 37 $ 32 $ 15
$625 $650 $ 45 $ 40 $ 38 $ 34 $ 16
$650 $675 $ 46 $ 42 $ 40 $ 35 $ 17
$675 $700 $ 48 $ 43 $ 41 $ 36 $ 17
$700 $725 $ 50 $ 45 $ 43 $ 38 $ 18
Page 16
Sales Tax Estimation Table
Use this to estimate the amount you owe for unpaid sales tax. See
instructions for guidance.
Estimated
Taxable
Purchases
Sales Tax
At
least
But
less
than
General Merchandise
Food and
Personal
Hygiene
Products
7%
Rate
6.3%
Rate
6%
Rate
5.3%
Rate
2.5%
Rate
$725 $750 $ 52 $ 46 $ 44 $ 39 $ 18
$750 $775 $ 53 $ 48 $ 46 $ 40 $ 19
$775 $800 $ 55 $ 50 $ 47 $ 42 $ 20
$800 $825 $ 57 $ 51 $ 49 $ 43 $ 20
$825 $850 $ 59 $ 53 $ 50 $ 44 $ 21
$850 $875 $ 60 $ 54 $ 52 $ 46 $ 22
$875 $900 $ 62 $ 56 $ 53 $ 47 $ 22
$900 $925 $ 64 $ 57 $ 55 $ 48 $ 23
$925 $950 $ 66 $ 59 $ 56 $ 50 $ 23
$950 $975 $ 67 $ 61 $ 58 $ 51 $ 24
$975 $1,000 $ 69 $ 62 $ 59 $ 52 $ 25
The Department may review your account and send you a
bill if it is determined you underestimated your tax liability.
Sales and Use Tax Worksheet
A. General
Merchandise
5.3%, 6.0%,
6.3% or 7.0%*
B. Food and
Personal
Hygiene
Products
2.5%
1. Enter Taxable
Purchases
2. Multiply by sales
tax rate
3. Add Line 2,
Columns A and B
Enter the total on Form 760, Line 33. If you have no sales and
*Use the tax rate for your city or county
Line 34.
Add Lines 29 through 33.
Line 35. Amount You Owe
If you owe tax on Line 27, add Lines 27 and 34 and enter
the total. -OR- If Line 28 is less than Line 34, subtract Line
28 from Line 34 and enter the difference.
PAYMENT OPTIONS
If your bank does not honor your payment to the Department,
the Department may impose a penalty of $35, as authorized
by Va. Code § 2.2-614.1. This penalty will be assessed
in addition to other penalties, such as the penalty for late
payment of a tax.
The fastest and easiest way to make your payments is to file
and pay online with VATAX Online Services for Individuals
or with eForms. Payments are made electronically and you
may schedule payments to be made on a future date. An
electronic return payment can also be made through e-File.
You must submit your payment electronically if:
• any installment payment of estimated tax exceeded
$1,500,
• any payment made with regard to a return or an
extension of time to file exceeded $1,500, or
• the total estimated income tax due for any taxable year
exceeded $6,000.
If you are not required to submit payments electronically,
you have the option to pay by check.
Web Payments: Use the Department’s website www.tax.
virginia.gov/payments to make a payment online. Payments
are electronically transferred from your savings or checking
account. There is no fee charged by the Department.
Check: If you file your return locally, make your check
payable to the Treasurer or Director of Finance of the city
or county in which you reside; otherwise, make your check
payable to the Department of Taxation. See Page 45 for a
listing of localities. Make sure your Social Security Number
is on your check and make a notation that it is your 2022
Virginia income tax payment.
John Smith
Mary Smith
100 Main Street
Richmond, VA 23220
PAY TO THE
ORDER OF
ANYTOWN BANK
Anytown, VA 20000
1234
FOR
Routing
number
Account
number
Date
Dollars
$
Do not include
the check number
l
: 250250025
l
: 202021
ll
86
1234
SAMPLE
Important: The Department
of Taxation is not responsible
for a lost refund if you
enter the wrong account
information. Check with
your financial institution
to get the correct routing
and account numbers and
to make sure your direct
deposit will be accepted. Do
not use the routing number
on a deposit slip if it is
different from the routing
number on your checks.
Page 17
If you file but do not pay with the return, you will be billed
if your payment is not submitted by May 1st. To submit a
payment separately from the return, but on or before May
1st, go to the Department’s website and download the
Form 760PMT. Important: If you make your payment by
check after filing your return, do not submit a copy of your
previously filed return with your payment.
Credit or Debit Card: If you file your return locally, call your
Commissioner of the Revenue’s office for instructions on how
to pay. Phone numbers are listed beginning on Page 45.
If you file electronically or mail your return directly to the
Department of Taxation, visit www.tax.virginia.gov/
payments to pay on the Internet. The company processing
the transaction will assess an additional fee. Prior to
payment, you will be informed of the fee and will have the
option to cancel the transaction at that time with no charge.
After you complete the transaction be sure to fill in the oval
on Line 35 indicating that you have arranged for a credit or
debit card payment.
Line 36
If Line 28 is greater than Line 34, enter the difference in the
box. This is your refund.
REFUND OPTIONS
If you do not choose the direct deposit option for your refund
by filling in the applicable information on Form 760, the
Department of Taxation will issue a refund check to you.
Direct Deposit - Get your refund faster: Have your refund
deposited directly into your bank account. Fill in the bank
account information and indicate whether the account number
is for a checking or savings account.
Note: 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.
Bank Routing Number: Enter your bank’s 9-digit routing
transit number printed on the bottom of your check. The first
2 digits of the routing number must be 01 through 12 or 21
through 32. Do not use a deposit slip to verify the number.
It may contain internal routing numbers that are not part of
the actual routing number.
Bank Account Number: Enter your bank account number
up to 17 digits. Do not enter hyphens, spaces or special
symbols. Enter the number from left to right and leave any
unused boxes blank. Do not include the check number.
Remember: It is always faster and more efficient to file your
return electronically.
Fill in All Ovals that Apply
• I (We) authorize the Department of Taxation to discuss
my (our) return with my (our) preparer. By marking this
oval you are authorizing the Department of Taxation to
respond directly to inquiries from your preparer without
contacting you separately for authorization.
• Electronic Form 1099-G. Mark this oval if you would
like to obtain your Form 1099-G/1099-INT statement
electronically instead of receiving a copy by mail. Paper
copies of these statements will be mailed to taxpayers
who do not opt into the electronic delivery method. If
you previously selected the electronic delivery method
and decide to change, submit a written request to the
Department using the contact information on Page 4 of
this booklet. Form 1099-G/1099-INT is an informational
statement issued by the Department in January of each
year to report payments made or credited to taxpayers
during the previous calendar year. These statements
must be used in preparing federal returns by taxpayers
who itemize deductions. The statement is also provided
to those who receive interest payments of $10 or
more during the year. Form 1099-G/1099-INT may be
downloaded securely and printed from the Department’s
website, www.tax.virginia.gov.
Signature(s)
Be sure to sign and date your return. If filing jointly, both
spouses must sign the return. In so doing, you agree that
filing jointly on this return makes you jointly and severally
liable for the tax due and any refunds will be paid jointly.
Include your phone numbers in the spaces provided.
ID Theft PIN
If we are notified that your personal information has been
compromised, we may assign you a 7-character personal
identification number or PIN to be used on your Virginia
income tax return. We mail new PINs to eligible taxpayers
each year in November or early December. You do
not need to request a new one each year, we will send
it automatically. Your PIN is only active for the calendar
year for which it was assigned. Use your calendar year
2023 PIN on your 2022 individual tax return filed in 2023.
If you also submit your 2021 return in 2023, you should
use the same Virginia PIN on that return as well. Do not
use an expired PIN or a PIN assigned by the IRS. While
most taxpayers do not receive a Virginia PIN, if you are
issued a Virginia PIN include all alphabetical and numerical
characters on your return. If you received a Virginia PIN
and cannot locate it, call 804.367.8031 for a replacement.
Tax Preparer Information
If you paid someone to prepare your return, the preparer
should provide their contact information in the spaces
provided.
Any person who prepares, or employs one or more individuals
to prepare, 50 or more individual income tax returns for
compensation is required to file all individual income tax
returns using e-File. An income tax return preparer does not
include volunteers who prepare tax returns for the elderly or
poor as part of a nonprofit organization’s program.
Tax preparers may request a hardship waiver to these filing
requirements by completing and submitting Form 8454P. For
additional information, visit www.tax.virginia.gov.
Paid tax preparers are required to complete the Filing
Election field located at the bottom of Page 2 of Form 760
using one of the codes below.
Page 18
Code 2 - Taxpayer opted out of electronic filing.
Code 3 - Preparer prepares less than 50 returns annually.
Code 4 - Preparer capable of electronic filing, but return
cannot be accepted electronically.
Code 5 - Preparer has a hardship waiver.
Code 6 - Preparer capable of electronic filing, but not yet
approved as electronic return originator by IRS.
Preparer PTIN
Enter the preparer’s identification number provided by the
IRS. For taxable years beginning on or after January 1,
2019, an income tax return preparer who has the primary
responsibility for the overall substantive accuracy of the
preparation of a return or claim for refund is required to
include their Preparer Tax Identification Number (PTIN) on
such return.
Schedule ADJ Line Instructions
FIXED DATE CONFORMITY UPDATE FOR 2022
Virginia’s Fixed Date Conformity with the Internal a’s Fixed Date Conformity with the Internal
Revenue Code:Revenue Code: Virginia’s date of conformity with the Internal Virginia’s date of conformity with the Internal
Revenue Code (IRC) was advanced from December 31, Revenue Code (IRC) was advanced from December 31,
2020 to December 31, 2021, subject to certain exceptions2020 to December 31, 2021, subject to certain exceptions.
Additional information about conformity adjustments and
other legislative changes required as a result of the 2022 2022
General Assembly is provided inGeneral Assembly is provided in Tax Bulletin 22-1 posted
on the Department’s website at www.tax.virginia.gov.
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.
See Tax Bulletin 21-4 for more information.
Additions to Income
Enter your name in the box in the top left corner of Schedule
ADJ (both names if filing jointly) and the Social Security
Number of the primary taxpayer as shown on your Virginia
Individual Income Tax Return.
Line 1. Interest on obligations of other states. Enter
the amount of any interest on obligations of other states
not included in your Federal Adjusted Gross Income,
which is taxable in Virginia, less related expenses.
Line 2. Other additions to Federal Adjusted Gross
Income
Line 2a. Fixed Date Conformity Additions
A. Bonus Depreciation If you claimed a federal depreciation
deduction and one or more of the depreciable assets
received the special 30% or 50% bonus depreciation
deduction under IRC § 168(k) in any taxable year from
2001 through 2022, or the bonus depreciation under IRC
§§ 168(l), 168(m), 1400L, or 1400N, then depreciation
must be recomputed for Virginia purposes as if such
assets did not receive such bonus depreciation. If your
total 2022 Virginia depreciation calculation is less than
your 2022 federal depreciation calculation, then the
difference must be recognized as an addition.
Enter the amount that should be added to Federal
Adjusted Gross Income based upon the recomputation
of allowable
depreciation. ........................A. ________________
B. Other Fixed Date Conformity Additions - If you are
required to make any Other Fixed Date Conformity
additions listed in the Fixed Date Conformity Update for
2022 above, enter the total amount of such additions
on this line. Also, please enclose a schedule and
explanation of such additions.
Enter any other Fixed Date
Conformity additions
here ...................................B. ________________
C. Enter the total of Lines A and
B above and on Schedule
ADJ, Line 2a ........................ C. ________________
Lines 2b - 2c Other Additions
On Lines 2b - 2c, enter the 2 digit code listed below, followed
by the amount, for any additions to federal adjusted gross
income in the categories listed below.
If claiming more than two additions on Lines 2b-2c of
Schedule ADJ, use the supplemental Schedule ADJS
to provide the code and amount for each addition in
excess of two. Enter the total of all additions on Line
3 of Schedule ADJ and fill in the oval at the bottom of
the form. Be sure to enclose Schedule ADJS with your
return.
Code Description
10 Interest on federally exempt U.S. obligations - Enter
the amount of interest or dividends exempt from federal
income tax, but taxable in Virginia, less related expenses.
11 Accumulation distribution income - Enter the
taxable income used to compute the partial tax on an
accumulated distribution as reported on federal Form
4970.
12 Lump-sum distribution income - If you received a
lump-sum distribution from a qualified retirement plan and
used the 20% capital gain election, the 10-year averaging
option, or both on federal Form 4972, complete the table
below:
Enter the total amount of distribution
subject to federal tax (ordinary
income and capital gain)...............1.
Enter the total federal minimum
distribution allowance, federal death
tax exclusion .................................2.
Subtract Line 2 from Line 1. Enter
this amount on Line 2b or 2c of your
Virginia Schedule ADJ. .................3.
Page 19
14 Income from Dealer Disposition of Property - Enter
the amount that would be reported under the installment
method from certain dispositions of property. If, in a prior
year, the taxpayer was allowed a subtraction for certain
income from dealer dispositions of property made on or
after January 1, 2009, in the years following the year
of disposition, the taxpayer is required to add back
the amount that would have been reported under the
installment method. Each disposition must be tracked
separately for purposes of this adjustment.
17 First-Time Home Buyer Savings Accounts - To the
extent excluded from federal adjusted gross income, an
account holder must add any loss attributable to their first-
time home buyer savings account that was deducted as
a capital loss for federal income tax purposes. For more
information, see the First-Time Home Buyer Savings
Account Guidelines, available in the Laws, Rules &
Decisions section of the Department’s website at www.
tax.virginia.gov.
18 Food Crop Donation - To the extent a credit is allowed
for growing food crops in the Commonwealth and
donating the crops to a nonprofit food bank, an addition
to the taxpayer’s federal adjusted gross income is
required for any amount claimed by the taxpayer as a
federal income tax deduction for such donation.
19 Federal Partnership Income Addition - Income
related to a federal partnership audit must be added
to the owner’s income tax return if the income was not
previously reported on the original Virginia return. The
amount of the addition is equal to the income that was
not included in Virginia taxable income. When reporting
this addition, enclose the partnership’s completed Form
502FED-1.
20 Pass-Through Entity Tax Add Back - If you claim a
Pass-Through Entity Elective Tax Payment Credit on
Schedule CR, you must add back your pro-rata share
of any deduction for state and local income taxes paid
by the qualifying pass-through entity.
99 Other - Enter the amount of any other income not included
in federal adjusted gross income, which is taxable in
Virginia. If you are filing by paper, enclose an explanation
and supporting documentation, if applicable. If you are
filing electronically, provide a detailed explanation in the
space provided by the software program.
Line 3. Total Additions
Add Lines 1 through 2c and enter the total in the box. Enter
this amount on Line 2 of Virginia Form 760.
Subtractions from Income
To the extent included in federal adjusted gross income, the
following subtractions are allowed on the Virginia return. No
amount previously excluded from FAGI can be claimed as a
subtraction in computing Virginia taxable income. The same
income may not be included in more than one subtraction.
Special instructions for members of the military Virginia
law provides 3 subtractions for military servicemembers.
• military pay and allowances earned while serving in a
combat zone or qualified hazardous duty area (Va. Code
§ 58.1-322.02 13);
• military basic pay for personnel on extended active duty
for periods in excess of 90 consecutive days (Va. Code
§ 58.1-322.02 15); and
• wages or salaries received for active and inactive service
in the National Guard of the Commonwealth (Va. Code
§ 58.1-322.02 8).
Servicemembers may be eligible for more than one
subtraction, but the same income may not be included in
more than one subtraction. For example, a servicemember
may not deduct the same income for both the military basic
pay subtraction and the National Guard subtraction.
Line 4. Obligations of the U.S.
Enter the amount of any income (interest, dividends and gain)
from obligations of the U.S. that are included in your federal
adjusted gross income, but are exempt from Virginia state tax.
Income from obligations issued by the following
organizations IS NOT taxable in Virginia: Tennessee
Valley Authority, Federal Deposit Insurance Corporation;
Federal Home Loan Bank; Federal Intermediate Credit Bank;
Governments of Guam, Puerto Rico and Virgin Islands; U.S.
Treasury bills, notes, bonds and savings bonds; Federal Land
Bank; Federal Reserve Stock; Farm Credit Bank; Export-
Import Bank of the U.S.; U.S. Postal Service; and Resolution
Trust Corporation.
Income from obligations issued by the following
organizations IS taxable in Virginia: Federal Home
Loan Mortgage Corporation, Federal National Mortgage
Association, Government National Mortgage Association,
Inter-American Development Bank, and International Bank
for Reconstruction and Development.
Line 5. Disability Income
Enter the amount of disability income reported as wages
(or payments in lieu of wages) on your federal return for
permanent and total disability. On joint returns, each
spouse can qualify for the deduction. Individuals can subtract
up to $20,000 of disability income, as defined under IRC §
22(c)(2)(b)(iii).
Enter YOUR subtraction on Line 5a and your SPOUSE’S
subtraction on Line 5b.
A taxpayer cannot claim an age deduction on Line 4 of Form
760 and a subtraction for disability income. Claim the one
that benefits you the most. For married taxpayers filing a
joint return, each taxpayer may claim, if applicable, an age
deduction or a subtraction for disability income.
If your disability is from social security please ensure that the
subtraction is not taken twice on the same income source.
The taxable portion of social security is already allowed as
a subtraction on line 5 of the tax return.
Note: Once taxpayers reach mandatory retirement age (as
defined by the IRS), disability income becomes retirement
income.
Page 20
Line 6. Other subtractions from federal adjusted gross
income
Line 6a. Fixed Date Conformity Subtractions
A. Bonus Depreciation If you claimed a federal depreciation
deduction and one or more of the depreciable assets
received the special 30% or 50% bonus depreciation
deduction under IRC § 168(k) in any taxable year from
2001 through 2022, or the bonus depreciation under IRC
§§ 168(l), 168(m), 1400L, or 1400N, then depreciation
must be recomputed for Virginia purposes as if the
assets did not receive such bonus depreciation. If your
total 2022 Virginia depreciation calculation is more
than your 2022 federal depreciation calculation, then
the difference must be recognized as a subtraction.
Enter the amount that should be subtracted from Federal
Adjusted Gross Income based upon the recomputation of
allowable depreciation.
A. ........................................... __________________
B. Other Fixed Date Conformity Subtractions - If you
are required to make any Other Fixed Date Conformity
subtractions listed in the Fixed Date Conformity
Update for 2022 above, enter the total amount of such
subtractions on this line. Also, please enclose a schedule
and explanation of such additions.
B. ........................................... __________________
C. Add Lines A and B. Enter here
and on Schedule ADJ, Line
6(a) ......................................... C. _________________
Lines 6b - 6d. Other subtractions On Lines 6b-6d, enter
the 2-digit code in the boxes on Schedule ADJ, followed by
the amount, for any subtractions from federal adjusted gross
income listed below.
Other Subtractions for Lines 6b - 6d
If you have more than 3 subtractions on Lines 6b-6d of
Schedule ADJ, use the supplemental Schedule ADJS to
provide the code and amount for each subtraction in
excess of 3. Enter the total of all subtractions on Line
7 of Schedule ADJ and fill in the oval at the bottom of
the form. Be sure to enclose Schedule ADJS with your
return.
Certification Number - Some subtractions require a
preapproval application. If the application is approved,
and you are issued a 9-digit certification number, enter this
number in the space provided beside the subtraction code.
Code Description
20 Income from Virginia Obligations - Enter the amount
of income from Virginia obligations that you included in
your federal adjusted gross income. Income from Virginia
obligations would include interest on Virginia state bonds
or municipal obligations and gains from sales of those
obligations that are included in your federal adjusted
gross income.
21 Federal Work Opportunity Tax Credit Wages - Enter the
amount of wages or salaries eligible for the federal Work
Opportunity Tax Credit that you included in your federal
adjusted gross income. Do not enter the federal credit
amount.
22 Tier 2 and Other Railroad Retirement and Railroad
Unemployment Benefits - Enter the amount of Tier 2
vested dual benefits and other Railroad Retirement Act
benefits and Railroad Unemployment Insurance Act
benefits included in federal adjusted gross income and
reported on your federal return as a taxable pension or
annuity.
24 Virginia Lottery Prizes - Enter the sum of all prizes
under $600 awarded to you by the Virginia Lottery
Department to the extent that you included them in your
federal adjusted gross income.
28 Virginia National Guard Income - Enter the amount
of wages or salaries for active and inactive service in
the National Guard of the Commonwealth of Virginia
for persons of rank O3 and below included in federal
adjusted gross income. This amount may not exceed
the amount of income received for 39 days or $3,000,
whichever is less. Reminder: This subtraction does not
apply to members of the active or reserve units of the
Army, Navy, Air Force or Marines, or the National Guard
of other states or the District of Columbia. If you claim this
subtraction, you cannot claim a Credit for Low-Income
Individuals, Virginia Earned Income Credit, or Refundable
Virginia Earned Income Credit.
30 Military Pay and Allowances Attributable to Active
Duty Service in a Combat Zone or a Qualified
Hazardous Duty Area - To the extent included in federal
adjusted gross income and not otherwise subtracted,
deducted or exempted, enter military pay and allowances
earned while serving by the order of the President of
the United States with the consent of Congress in a
combat zone or qualified hazardous duty area treated
as a combat zone for federal tax purposes pursuant to
IRC § 112.
31 Retirement Plan Income Previously Taxed by Another
State - Enter the amount of retirement income received
during the taxable year on which the contributions were
taxed in another state, but were deductible from federal
adjusted gross income during the same period. The total
amount of this subtraction cannot exceed the amount
of the contributions previously taxed by another state,
usually in a previous year.
Virginia Supplemental retirement (VRS) does not qualify
as previously taxed distributions for taxes paid to another
state. Virginia does not previously tax contributions on
the Virginia retirement plan.
34 Virginia529 or ABLE Income Distribution or Refund
- Enter the amount of any income included in federal
adjusted gross income that is attributable to a distribution
of benefits or a refund from the Virginia529 or ABLE, in
the event of a beneficiary’s death, disability or receipt of
scholarship.
Page 21
37 Unemployment Compensation Benefits - Enter
the amount of unemployment compensation benefits
received during the taxable year reported as income on
your federal income tax return.
38 Military Basic Pay - Military service personnel may
subtract up to $15,000 of military basic pay received
during the taxable year, provided they are on extended
active duty for a period in excess of 90 consecutive days.
Military personnel stationed inside or outside Virginia are
eligible. This subtraction is allowed for military basic pay
that is included in federal adjusted gross income and is
not included in another subtraction, such as the Virginia
National Guard Income Subtraction. If the military
basic pay does not exceed $15,000, then the entire
amount may be subtracted. If the basic military pay is
over $15,000, then the subtraction is reduced by the
amount exceeding $15,000. For every $1.00 of income
over $15,000, the maximum subtraction is reduced by
$1.00. If your basic military pay is $30,000 or more, you
are not entitled to a subtraction. On joint returns, each
spouse can qualify for the subtraction. If you claim this
subtraction, you cannot claim a Credit for Low-Income
Individuals, Virginia Earned Income Credit, or Refundable
Virginia Earned Income Credit.
39 Federal and State Employees - Any individual who
qualifies as a federal or state employee earning $15,000
or less in annual salary from all employment can subtract
up to $15,000 of the salary from that state or federal job.
If both spouses on a joint return qualify, each spouse may
claim the subtraction. The subtraction cannot exceed
the actual salary received. If you claim this subtraction,
you cannot claim a Credit for Low-Income Individuals,
Virginia Earned Income Credit, or Refundable Virginia
Earned Income Credit.
40 Income Received by Holocaust Victims - To the extent
included in your federal adjusted gross income, subtract
any income resulting from the return or replacement of
assets stolen during the Holocaust and throughout the
time period leading up to, during, and directly after World
War II as a result of: Nazi persecution, an individual being
forced into labor against their will, transactions with or
actions of the Nazi regime, treatment of refugees fleeing
Nazi persecution, or holding of such assets by entities
or persons in the Swiss Confederation.
44 Congressional Medal of Honor Recipients - Enter the
amount of military retirement income you received as an
individual awarded the Congressional Medal of Honor.
49 Certain Death Benefit Payments - Allows a beneficiary
taxpayer to subtract the death benefit payments received
from an annuity contract that are subject to federal
income taxation, for taxable years beginning on or after
January 1, 2007. In order to qualify for this subtraction, a
death benefit payment is required to meet the following
criteria: 1) the death benefit payment is made pursuant
to an annuity contract with an insurance company; 2) the
payment must be awarded to the beneficiary in a lump
sum; and 3) the payment must be subject to taxation at
the federal level. The death benefit subtraction is not
permitted for payments from a retirement plan.
51 Gains from Land Preservation - To the extent a
taxpayer’s federal gain includes gain or loss recognized
on the sale or transfer of a Land Preservation Tax Credit,
the taxpayer is required to subtract the gain or add back
the loss on their Virginia return.
52 Certain Long-Term Capital Gains - Provided the long-
term capital gain or investment services partnership income
is attributable to an investment in a “qualified business” as
defined in Va. Code §58.1-339.4 or any other technology
business approved by the Secretary of Technology or the
Secretary of Commerce and Trade, it may be allowed
as a subtraction. The business must have its principal
facility in Virginia and less than $3 million in annual
revenues for the fiscal year preceding the investment.
The investment must be made between the dates of
April 1, 2010, and June 30, 2020. Taxpayers claiming the
Qualified Equity and Subordinated Debt Credit cannot
claim this subtraction relating to investments in the same
business. In addition, no investment is “qualified” for this
deduction if the business performs research in Virginia on
human embryonic stem cells and no subtraction would
be allowed to an individual taxpayer who claimed the
Venture Capital Investment subtraction for the same
investment.
53 Historic Rehabilitation - To the extent included in federal
adjusted gross income, any amount of gain or income
recognized by a taxpayer in connection with the Historic
Rehabilitation Tax Credit is allowed as a subtraction on
the Virginia return.
54 First-Time Home Buyer Savings Accounts - To the
extent included in federal adjusted gross income, an
individual may subtract any income attributable to a
first-time home buyer savings account that was taxed as
interest, capital gains, or other income for federal income
tax purposes.
Distributions from a first-time home buyer savings
account may only be used for the purpose of paying or
reimbursing the down payment and allowable closing
costs for the purchase of a single-family residence in
Virginia by a qualified beneficiary. The subtractions
claimed by an account holder in all prior taxable years
are subject to recapture in the taxable year in which
account funds are withdrawn for any other purpose even
if the withdrawal occurred after the expiration of Virginia’s
three-year statute of limitations.
To claim the subtraction, an individual must designate
an account as a first-time home buyer savings account.
An individual may designate an account by submitting
documentation with their Virginia income tax return for
the first taxable year in which such individual claims the
subtraction. An individual must submit documentation
for each account that they are designating. Include the
following information:
• The name and address of the financial institution that
maintains the account;
Page 22
• The names of any other individuals with an ownership
interest in the account;
• The account number or other account identifier;
• The type of principal (cash or marketable securities)
contributed to the account as of the last day of the
taxable year;
• The amount of principal and interest in the account
as of the last day of the taxable year;
• The amount of any withdrawals from the account
during the taxable year; and
• The account beneficiary or beneficiaries.
After designating an account as a first-time home
buyer savings account, the account holder is required
to include updated information for the account for all
future taxable years in which he or she is required to
file a Virginia income tax return. If an account holder
has designated more than one existing first-time home
buyer savings account, the account holder is required
to submit updated information for each account. More
information is available in the First-Time Home Buyer
Savings Account Guidelines, which are available in the
Laws, Rules & Decisions section of the Department’s
website at www.tax.virginia.gov.
55 Discharge of Student Loans - Effective for taxable
years beginning on and after January 1, 2015, a
subtraction is allowed for income attributable to the
discharge of a student loan due to the student’s death.
For purposes of this subtraction, “student loan” means
the same as the term is defined under IRC § 108(f).
This is a loan to an individual to assist that individual in
attending an educational organization that was made by:
• The United States, or an instrumentality or agency
thereof;
• A state, territory, or possession of the United States,
or the District of Columbia, or any political subdivision
thereof;
• Certain tax-exempt public benefit corporations
that have assumed control over a state, county,
or municipal hospital and whose employees are
deemed public employees under state law;
• Charitable educational organizations, if the loan
was made: pursuant to an agreement with one of
the above-listed entities; or pursuant to a program
designed to encourage its students to serve in
occupations or areas with unmet needs, and under
which the services provided by the students are for or
under the direction of a governmental unit or certain
tax-exempt organizations.
This subtraction is not applicable to the discharge of
private loans. This subtraction does not apply to loans
that are already excluded from federal income taxation.
56 Venture Capital Investment - For taxable years
beginning on or after January 1, 2018 taxpayers may
claim an individual income tax subtraction for income
attributable to an investment in a Virginia venture capital
account made on or after January 1, 2018, but before
December 31, 2023. For the purposes of this subtraction,
income includes, but is not limited to, investment
services partnership interest income, otherwise known
as investment partnership carried interest income.
In order for the subtraction to be claimed on the investors’
income tax returns, the fund in which they invest must be
certified by the Department as a Virginia venture capital
account for the year of the investment. If the fund is
approved, a 9-digit certification number will be provided.
Enter this number in the space
provided beside the subtraction code.
No subtraction is allowed to an individual taxpayer: for an
investment in a company that is owned or operated by a
family member or affiliate of the taxpayer; who claimed
the subtraction for certain long-term capital gains for the
same investment; who claimed the Qualified Equity and
Subordinated Debt Investments Tax Credit for the same
investment; or who claimed the Real Estate Investment
Trust subtraction for the same investment.
57 Real Estate Investment Trust - For taxable years
beginning on and after January 1, 2019, taxpayers
may claim a subtraction for income attributable to an
investment in a Virginia real estate investment trust
made on or after January 1, 2019 but before December
31, 2024.
In order for the subtraction to be claimed on the investors’
income tax returns, the real estate investment trust in
as a Virginia real estate investment trust for the taxable
year during which the investment was made. If the fund is
provided by the subtraction code.
No subtraction is allowed to an individual taxpayer: for an
investment in a company that is owned or operated by a
family member or affiliate of the taxpayer; who claimed
the subtraction for certain long-term capital gains or
Venture Capital Investments for the same investment;
or who claimed the Qualified Equity and Subordinated
Debt Investments Tax Credit for the same investment.
For more information, see the Form REIT instructions.
58 Gain from Eminent Domain - For taxable years
beginning on or after January 1, 2019, taxpayers may
claim a subtraction for any gain recognized from the
taking of real property by condemnation proceedings.
59 Federal Partnership Income Subtraction - Income
related to a federal partnership audit may be subtracted
from Virginia taxable income if the income was previously
reported on the owner’s Virginia return. The amount of
the subtraction is equal to the federal taxable income that
was included in the owner’s Virginia original income tax
return but should not have been reported. When claiming
this subtraction, include a copy of the partnership’s Form
502FED-1.
60 Military Benefits Subtraction - For taxable years
beginning on and after January 1, 2022, certain military
benefits received by an individual age 55 or older may
be may be subtracted from Virginia taxable income. The
Page 23
maximum amount of the subtraction is $10,000 in Taxable
Year 2022; $20,000 in Taxable Year 2023; $30,000
for Taxable Year 2024; and $40,000 for Taxable Year
2025 and after. If a joint return is filed by two married
members of the military both receiving qualifying benefits,
each spouse would be able to take advantage of the
maximum subtraction amount for his or her qualifying
benefits. “Military benefits” are defined as any military
retirement income received for service in the Armed
Forces of the United States; qualified military benefits
received pursuant to § 134 of the Internal Revenue Code
regarding certain military benefits; benefits paid to the
surviving spouse of a veteran of the Armed Forces of the
United States under the Survivor Benefit Plan program
established by the U.S. Department of Defense; and
military benefits paid to the surviving spouse of a veteran
of the Armed Forces of the United States. This subtraction
is not allowed if a credit, exemption, subtraction, or
deduction is claimed for the same income pursuant to
any other provision of Virginia or federal law.
Taxpayers and surviving spouses are eligible for the
Military Benefits Subtraction if they turn 55 at any time
during the taxable year for which the subtraction is taken.
99 Other - Enter the amount of any other subtraction included
in federal adjusted gross income which is not taxable in
Virginia. If you are filing by paper, enclose an explanation
and supporting documentation, if applicable. If you are
filing electronically, provide a detailed explanation in the
space provided by the software program.
Enclose an explanation for other subtractions.
Line 7. Total Subtractions Add Lines 4 through 6d. Enter
the sum in the box to the right and on Line 7 of Form 760.
Deductions from Income
Lines 8a - 8c. Deductions On Lines 8a-8c, enter the 3-digit
code, listed in the following table, in the boxes on Schedule
ADJ, followed by the amount, for any deductions from Virginia
adjusted gross income in the categories listed below.
Do not fill in the loss box unless you are claiming a bank
franchise deduction (Code 112) or a business interest
deduction recovery (Code 117). See the instructions at
the end of this section.
Other Deductions for Lines 8a-8c
If you have more than 3 deductions on Lines 8a-8c of
Schedule ADJ, use the supplemental Schedule ADJS
to provide the code and amount for each deduction in
excess of 3. Enter the total of all deductions on Line
9 of Schedule ADJ and fill in the oval at the bottom of
the form. Be sure to enclose Schedule ADJS with your
return.
Code Description
101 Child and Dependent Care Expenses - Enter the
amount on which the federal credit for child and
dependent care is based. This is the amount on federal
Form 2441 that is multiplied by the decimal amount - up
to $3,000 for one dependent and $6,000 for two or more.
DO NOT ENTER THE FEDERAL CREDIT AMOUNT.
102 Foster Care Deduction - Foster parents may claim a
deduction of $1,000 for each child residing in their home
under permanent foster care, as defined in the Code
of Virginia, provided that they claim the foster child as
a dependent on their federal and Virginia income tax
returns.
103 Bone Marrow Screening Fee - Enter the amount of the
fee paid for an initial screening to become a possible
bone marrow donor, provided you were not reimbursed
for the fee and did not claim a deduction for the fee on
your federal return.
104 Virginia529 Account Contributions - If you are under
age 70 on or before December 31 of the taxable year,
enter the lesser of $4,000 or the amount contributed
during the taxable year to each Virginia529 account
(Virginia 529 prePAID, Virginia 529 inVEST, College
America, CollegeWealth). If you contributed more
than $4,000 per account during the taxable year, you
may carry forward any undeducted amounts until the
contribution has been fully deducted. However, if you are
age 70 or older on or before December 31 of the taxable
year, you may deduct the entire amount contributed
during the taxable year. Only the owner of record for an
account may claim a deduction for contributions made.
105 Continuing Teacher Education - A licensed primary or
secondary school teacher may enter a deduction equal
to 20% of unreimbursed tuition costs incurred to attend
continuing teacher education courses that are required
as a condition of employment, provided these expenses
were not deducted from federal adjusted gross income.
106 Long-Term Health Care Premiums - Enter the amount
of premiums paid for long-term health care insurance,
provided you did not claim a deduction for long-term
health care insurance premiums on your federal
return. The Virginia deduction for long-term health care
insurance premiums is completely disallowed if you
claimed a federal income tax deduction of any amount
for long-term health care insurance premiums paid
during the taxable year.
107 Virginia Public School Construction Grants Program
and Fund - Enter the amount of total contributions to the
Virginia Public School Construction Grants Program and
Fund, provided that you have not claimed a deduction
for this amount on your federal income tax return.
108 Tobacco Quota Buyout - Allows a deduction from
taxable income for payments received in the preceding
year in accordance with the Tobacco Quota Buyout
Program of the American Jobs Creation Act of 2004 to
the extent included in federal adjusted gross income.
For example, on your 2022 Virginia return you may
deduct the portion of such payments received in 2021
that is included in your 2021 federal adjusted gross
income; while payments received in 2022 may generate
a deduction on your 2023 Virginia return. Individuals
cannot claim a deduction for a payment that has been,
or will be, subtracted by a corporation unless the
subtraction is shown on a Schedule VK-1 you received
from an S Corporation. If you chose to accept payment
Page 24
in installments, the gain from the installment received
in the preceding year may be deducted. If, however,
you opted to receive a single payment, 10% of the gain
recognized for federal purposes in the year that the
payment was received may be deducted in the following
year and in each of the 9 succeeding taxable years.
109 Sales Tax Paid on Certain Energy Efficient Equipment
or Appliances - Allows an income tax deduction for
20% of the sales tax paid on certain energy efficient
equipment or appliances, up to $500 per year. If filing a
joint return, you may deduct up to $1,000.
110 Organ and Tissue Donor Expenses - Allows a
deduction for unreimbursed expenses that are paid by
a living organ and tissue donor that have not been taken
as a medical deduction on the taxpayer’s federal income
tax return. The amount of the deduction is the lesser of
$5,000 or the actual amount paid by the taxpayer. If
filing a joint return, the deduction is limited to $10,000
or the actual amount paid.
111 Charitable Mileage - Enter the difference between 18
cents per mile and the charitable mileage deduction per
mile allowed on Virginia Schedule A. If you used actual
expenses for the charitable mileage deduction, and
those expenses were less than 18 cents per mile, then
you may use the difference between actual expenses
and 18 cents per mile.
112 Virginia Bank Franchise Tax - A shareholder of a bank
may be required to make certain adjustments to their
federal adjusted gross income. Such adjustments are
required only if the shareholder invests in a bank that
(1) is subject to the Virginia Bank Franchise Tax for state
tax purposes (see Va. Code § 58.1-1207) and (2) has
elected to be taxed as a small business corporation (S
corporation) for federal tax purposes.
Computation of Virginia Bank Franchise Tax
Deduction
If an adjustment is required, complete the worksheet below
to determine the amount of your adjustment. Enclose
a copy of Schedule K-1 provided to you by the bank.
a. If your allocable share of the
income or gain of the bank was
included in federal adjusted
gross income, enter the
amount here. .........................
b. If your allocable share of the
losses or deductions of the
bank was included in federal
adjusted gross income, enter
the amount here. ...................
c. Enter the value of any
distributions paid or distributed
to you by the bank to the
extent that such distributions
were excluded from federal
adjusted gross income...........
d. Add Line b and Line c ............
e. Subtract Line d from Line a.
This is your net deduction
amount. If this amount is
negative you must enter the
amount on Schedule ADJ, Line
“LOSS”...................................
113 Income from Dealer Disposition of Property -
Allows an adjustment for certain income from dealer
dispositions of property made on or after January 1,
2009. In the year of disposition the adjustment will be a
subtraction for gain attributable to installment payments
to be made in future taxable years provided that (i) the
gain arises from an installment sale for which federal law
does not permit the dealer to elect installment reporting
of income, and (ii) the dealer elects installment treatment
of the income for Virginia purposes on or before the due
tax return. In subsequent taxable years the adjustment
will be an addition for gain attributable to any payments
made during the taxable year with respect to the
disposition. In the years following the year of disposition,
the taxpayer would be required to add back the amount
that would have been reported under the installment
method. Each disposition must be tracked separately
for purposes of this adjustment.
114 Prepaid Funeral, Medical, or Dental Insurance
Premiums - You may be allowed a deduction of
payments for (i) a prepaid funeral insurance policy that
covers you or (ii) medical or dental insurance premiums
for any person for whom you may claim a deduction
for such premiums under federal income tax laws. To
qualify for this deduction, you must be age 66 or older
with earned income of at least $20,000 for the year and
federal adjusted gross income not in excess of $30,000
for the year. The deduction is not allowed for any portion
of premiums for which you have been reimbursed, have
claimed a deduction for federal income tax purposes,
have claimed another Virginia income tax deduction or
subtraction, or have claimed a federal income tax credit
or any Virginia income tax credit.
115 ABLEnow Account Contributions - Effective for
taxable years beginning on or after January 1, 2016, you
may claim a deduction for the amount contributed during
the taxable year to an ABLEnow account. No deduction
is allowed if such contributions are deducted on the
contributor’s federal income tax return. If the contribution
to an ABLEnow account exceeds $2,000 the remainder
may be carried forward and subtracted in future taxable
years until the amount has been fully deducted; however,
in no event shall the amount deducted in any taxable
year exceed $2,000 per ABLEnow account. Deductions
are subject to recapture in the taxable year or years in
which distributions or refunds are made for any reason
other than (i) to pay qualified disability expenses; or (ii)
the beneficiary’s death. A contributor who has attained
age 70 is allowed a deduction for the full amount
Page 25
contributed to an ABLEnow account, less any amounts
previously deducted.
116 Business Interest Deduction - Virginia conforms to the
federal business interest limitation pursuant to § 163(j) of
the Internal Revenue Code. Virginia allows individuals to
claim a deduction of 30% of business interest disallowed
for federal purposes. If claiming this deduction, enclose
a copy of federal Form 8990.
117 Business Interest Deduction Recovery - Virginia
conforms to the federal business interest limitation pursuant
to § 163(j) of the Internal Revenue Code. As a result,
individuals are allowed to claim a deduction on the Virginia
return of 30% of business interest disallowed for federal
purposes. If the increased amount that was allowed for
Virginia purposes is allowed in subsequent years for federal
purposes, it must be recovered on the Virginia return for
the year in which the amount is later allowed as it is carried
forward. Enter the amount being recovered as a negative
number on Schedule ADJ, Line 8.
118 Deduction for Eligible Educators - For taxable years
beginning on and after January 1, 2022, but before
January 1, 2025, an individual income tax deduction
is allowed of up to $500 for the amount actually paid
or incurred for eligible educator qualifying expenses.
An “Eligible educator” is an individual who for at least
900 hours during the taxable year served as a Virginia
licensed teacher, instructor, student counselor, special
needs personnel, principal, or student aide for public
or private primary and secondary school students in
Virginia. “Qualifying expenses” are defined as 100
percent of the amount paid or incurred by an eligible
educator during the taxable year for participation in
professional development courses and the purchase of
books, supplies, computer equipment (including related
software and services), other educational equipment,
and supplementary materials used directly in an
individual’s service to students as an eligible educator,
provided that such purchases were neither reimbursed
nor claimed as a deduction on the eligible educator’s
federal income tax return for the taxable year.
199 Other - Enter the amount of any other deduction which
you are entitled to claim. If you are filing by paper,
enclose an explanation and supporting documentation,
if applicable. If you are filing electronically, provide
a detailed explanation in the space provided by the
software program.
Line 9. Total Deductions: Add Lines 8a through 8c and
enter the total in the box. Enter this amount on Line 13 of
your Form 760.
Tax Credit for Low-Income Individuals
or Virginia Earned Income Credit
You may be eligible to claim a Credit for Low-Income
Individuals if your family’s Virginia adjusted gross income
(family VAGI) is equal to or less than the federal poverty
guidelines and you meet the Eligibility Requirements. You
are eligible for the Virginia Earned Income Tax Credit if you
claimed an Earned Income Tax Credit on your federal return.
Because both credits above are nonrefundable, taxpayers
can only utilize these credits up to the extent of their Virginia
income tax liability.
For taxable years beginning January 1, 2022, but before
January 1, 2026, instead of claiming one of the two non-
refundable credits above, Virginia residents may claim the
Refundable Virginia Earned Income Tax Credit (EITC), equal
to 15 percent of the federal EITC claimed by residents for the
same taxable year. You can only claim one of these three
credits. Claim the credit that benefits you the most. Please
complete the entire section.
Eligibility Requirements: The above tax credits may NOT
be claimed if you, your spouse, or any dependents claimed
on your return or on your spouse’s return claim any of the
following:
• Age deduction
• Exemption for taxpayers who are blind or age 65 and over
• Virginia National Guard subtraction (Subtraction Code
28)
• Basic military pay subtraction (Subtraction Code 38)
• Federal & state employee subtraction (Subtraction Code
39) OR
• You are claimed as a dependent on another taxpayer’s
return.
Line 10. Compute your Family VAGI: Enter your Social
Security Number, name and Virginia adjusted gross income
(VAGI) from Line 9, Form 760. For all married taxpayers, enter
your spouse’s Social Security Number and name, and then
follow the instructions below for your filing status:
• Filing Status 2, Married Filing Jointly: If you entered
the joint VAGI for both you and your spouse exactly as
shown on Line 9, Form 760, of your joint return, you
do not need to enter a separate VAGI for your spouse.
If you entered only your portion of the VAGI from Line
9, Form 760, then enter your spouse’s VAGI on your
spouse’s line. The sum of your VAGI and your spouse’s
VAGI should equal the joint VAGI amount shown on Line
9, Form 760.
• Filing Status 3, Married Filing Separately: To claim
the credit, you are required to provide your spouse’s
VAGI. If your spouse is:
• Filing a separate Virginia Form 760, enter the VAGI
on Line 9, Form 760, from your spouse’s return.
Only one spouse may claim the Credit for Low-
Income Individuals.
• Not required to file Form 760 (for example, if your
spouse is a nonresident), compute your spouse’s
VAGI as if your spouse is required to file Form
760 resident return and enter the amount on your
spouse’s line.
Enter the Social Security Number and name of each
dependent claimed as an exemption on your return and, if
any of your dependents had income, enter the VAGI for each
dependent. For Filing Status 3, Married Filing Separately,
Page 26
also enter the Social Security Number and name for each
of your dependents not claimed as an exemption on your
return and, if any of the dependents had income, enter the
VAGI for each dependent.
Add the VAGI amounts and enter the total. This is your
family VAGI.
Line 11. Determine if you Qualify for the Credit for Low-
Income Individuals: Enter the number of family members
listed in Line 10. If your family VAGI on Line 10 is equal to or
less than the federal poverty amount for your family size, you
are eligible to claim the Credit for Low-Income Individuals.
Poverty Guideline Table
Eligible
Exemptions
Poverty
Guidelines
Eligible
Exemptions
Poverty
Guidelines
1 $ 13,590$ 13,590 5 $ 32,470$ 32,470
2 18,31018,310 6 37,19037,190
3 23,03023,030 7 41,91041,910
4 27,75027,750 8* 46,63046,630
* For each additional person, spouse and dependent
exemption, add $4,720 to the Poverty Guidelines.
Line 12. Exemptions to Compute Credit: If you qualify for
the Credit for Low-Income Individuals, enter the number of
personal and dependent exemptions you reported on your
Form 760. Do not include exemptions for age 65 or older
and blind.
Line 13. Multiply Line 12 by $300. Enter the result on Line
13 and proceed to Line 14. If you do not qualify for the Credit
for Low-Income Individuals but claimed an Earned Income
Tax Credit on your federal return, enter $0 on Line 13 and
proceed to Line 14.
Line 14. Enter the amount of Earned Income Tax Credit
claimed on your federal return. If you did not claim this credit
on your federal return, enter $0.
When a taxpayer using the married filing separately status
computes the Virginia Earned Income Credit, the taxpayer
must first determine their proportion of the earned income
that was used to qualify for the federal Earned Income Tax
Credit. That proportion must then be multiplied by the total
Virginia Earned Income Credit, which is 20% of the federal
Earned Income Tax Credit. The spouses may then claim their
proportional shares of the credit on their separate returns.
Line 15. Multiply the amount on Line 14 by 20% (.20).
Line 16a. Enter the greater of Line 13 or Line 15.
Line 16b. Multiply Line 14 by 15% (.15).
Line 17.
You may claim a nonrefundable credit that equals to the lesser
of the amounts on Line 16a above and Line 18 of Form 760
OR the new refundable credit that equals to the amount
on Line 16b above. Enter your credit amount here and on
Line 23 of Form 760.
The sum of all nonrefundable credits claimed cannot exceed
your tax liability on Line 18, Form 760.
Many low-income individuals who work and have
earned income under $59,187 $59,187 may also qualify for up
to $6,935$6,935 in Federal Earned Income Credit when filing
their federal tax return! See your federal instructions
or call 1.800.829.3676 to order Pub. 596.
Addition to Tax, Penalty and Interest
Line 18. Addition to Tax: Use Form 760C to compute any
addition to tax you may owe for underpayment of estimated
taxes. Use Form 760F if at least 66 2/3% of your income
is derived from farming, fishing and/or being a merchant
seaman.
You will not owe an addition to tax if each payment is made
on time and:
• you owe $150 or less in tax with your return.
• total withholding and timely estimated payments
were at least 90% (66 2/3% for farmers, fishermen
and merchant seamen) of your 2022 tax liability after
nonrefundable credits or 100% of your 2021 tax liability
after nonrefundable credits.
• you meet one of the exceptions computed on Form 760C
or Form 760F. Enclose Form 760C or 760F showing the
computation.
If you do not meet the criteria shown above, visit www.tax.
virginia.gov, or refer to Form 760C or Form 760F.
Line 19. Penalty: The due date for filing a calendar year
return is May 1, and the automatic extension provisions apply
to returns filed by November 1. Depending on when you file
your return, you may be required to compute an extension
penalty or a late filing penalty. For more information on due
dates and penalty provisions, refer to When to File Your
Return on Page 4 of these instructions.
Extension penalty: If you file your return within 6 months after
the due date and the amount of tax due with the return is
more than 10% of your total tax liability, you must compute an
extension penalty on the balance of tax due. The extension
penalty is applied at the rate of 2% per month or part of a
month, from the due date through the date your return is filed.
The maximum extension penalty is 12% of the tax due. Note:
If you do not pay the tax in full when you file your return, a late
payment penalty will be assessed at the rate of 6% per month
or part of a month from the date the return is filed through the
date the tax is paid, to a maximum of 30%. If you file your
return during the extension period, but do not pay the tax due
when you file your return, both the extension penalty and the
late payment penalty may apply. The extension penalty will
apply from the due date of the return through the date the
return is filed and the late payment penalty will apply from
the date the return is filed through the date of payment. To
avoid paying the late payment penalty during the extension
period, you must pay any tax owed when you file the return.
Page 27
Late filing penalty: If you file your return more than 6 months
after the due date, no extension provisions apply and you
must compute a late filing penalty of 30% of the tax due with
your return.
Line 20. Interest: If you filed a tax due return after the filing
date, even if you had an extension, you are liable for interest
on the tax due amount on Form 760, Line 27, from the due
date to the date filed or postmarked. If you do not pay in full
when you file the return, you may be subject to additional
penalties and interest. To obtain the daily interest factor,
please call 804.367.8031 or contact your locality.
Line 21. Addition to Tax, Penalty and Interest: Add Lines
18 through 20. Enter here and on Form 760, Line 32.
Schedule VAC Line Instructions
Part I - Virginia529 and ABLE
Contributions
You may contribute all or part of your income tax refund
to one or more existing Virginia529 or ABLE
accounts by
completing Schedule VAC. Any contribution(s) made will
be deemed a contribution to either a Virginia529 or ABLE
account(s) for the 2022 taxable year.
Virginia529 is a savings plan that offers flexible, affordable,
and tax-advantaged savings for qualified expenses through
its programs: Prepaid529, Invest529, CollegeAmerica
and CollegeWealth. For more information on establishing
accounts, visit Virginia529.com. You are not required to
be the owner of record for an account in order to direct a
contribution of all or part of your income tax refund. However,
please remember that only the Virginia529 account owner
of record as of December 31st is eligible to take the Virginia
state tax deduction associated with Virginia529 accounts.
Please note that the CollegeWealth and Prepaid529
programs are no longer accepting new accounts, but
existing account owners may continue to contribute to their
current CollegeWealth accounts and Prepaid529 contracts.
ABLE is a tax-advantaged way to save, invest and pay
for qualified disability expenses of eligible individuals
with certain disabilities. Generally, funds in an ABLE
account are disregarded when determining eligibility for
certain Federal means-tested benefits programs, such as
Medicaid and Supplemental Security Income (SSI), and for
Commonwealth of Virginia means-tested benefits programs
as well. For information on the ABLEnow or ABLEAmerica
program, visit able-now.com. You are not required to be the
owner of record for an ABLE account in order to direct a
contribution of all or part of your income tax refund and the
contributor is eligible to take the Virginia state tax deduction
associated with ABLE accounts.
When you specify a Virginia529 or ABLE contribution amount
on Schedule VAC, you authorize the Department to transfer
payment and related information to Virginia529 or ABLE to
facilitate crediting contributions to the specified account(s)
pursuant to their operating procedures. The information that
will be exchanged is identified below:
• The contribution amounts and the program information
contained on Schedule VAC.
• The taxpayer’s name, Social Security Number or tax
identification number, address, and telephone number.
Note: Information for both spouses will be provided if a
joint return is filed.
For purposes of determining interest on an overpayment or
refund, no interest will accrue after the Department transfers
the payment to Virginia529 or ABLE. If Virginia529 or ABLE
is unable to match a contribution to an existing account,
they will contact the taxpayer and attempt to resolve the
contribution and, if all efforts fail, Virginia529 or ABLE will
return the refund contribution to the taxpayer at the address
on the return.
Part I, Section A
Enter the overpayment amount computed on your return less
the amount credited to estimated tax for next year.
Part I, Section B
For each contribution, provide the Program Type Code (see
codes below), beneficiary’s last name, and account number.
In addition, provide the proper account number and routing
number if you are making a contribution to a CollegeAmerica
or ABLEAmerica account. Contact your financial advisor for
Virginia529.com | 1-888-567-0540
Call above listed numbers or visit above listed websites to obtain all program materials. Read them carefully before investing. An investor should consider the investment objectives, risks, charges, and
expenses of the programs before investing. For non-Virginia residents: before investing in a 529 plan, consider whether you or the beneficiary’s home state oers any state tax or other state benefits
such as financial aid, scholarship funds, and protections from creditors that are only available for investments in that state’s qualified tuition program. For non-Virginia residents: other states may
sponsor an ABLE plan that offers state tax or other benefits not available through ABLEnow. © 2022 Virginia College Savings Plan. All Rights Reserved.
Lower your tax bill with two Virginia tax incentives
Save for higher education
• Start with just $10
• Deduct contributions up to $4,000 per account per
year from your Virginia individual income tax
• Enjoy tax-free (federal and state) earnings for
qualified higher education expenses
Save for disability expenses
• No minimum initial contribution
• Deduct contributions up to $2,000 per contributor per
year from your Virginia individual income tax
• Enjoy tax-free (federal and state) earnings for
qualified disability expenses
ablenow.com | 1-844-669-2253
Page 28
this information. For contributions to Prepaid529, Invest529
or CollegeWealth, use your Virginia529 account number
for each. For contributions to ABLEnow accounts, use your
ABLEnow account number for each.
Program Type Codes:
1 = Invest529 4 = CollegeAmerica or
2 = Prepaid529 ABLE America
3 = CollegeWealth 5 = ABLEnow
If contributing to more than 5 accounts, use the supplemental
schedule, Schedule VACS, to provide the information for
additional accounts.
Part II - Other Voluntary Contributions
Complete this section to contribute to one or more other
voluntary contribution organizations listed in the income tax
instructions.
For information on these organizations, see “Voluntary
Contribution Information” in the next section.
Section A, Line 1
Enter the overpayment amount computed on your return
less the amount credited to estimated tax for next year and
the amount of Virginia529 contributions from Part I.
Section B - Voluntary Contributions from your refund
Lines 2 - 4. You may voluntarily donate all or part of your
tax refund to one or more qualifying organizations. Enter the
contribution code(s) and amount(s) you are donating in the
boxes. If you want to donate to more than 3 organizations,
enter “00” and the total amount donated to the organizations
on Line 2. Enclose a schedule showing the organization code,
name and amount donated to each.
60 Virginia Nongame & Endangered Wildlife Program
61 Democratic Political Party
62 Republican Political Party
64 Virginia Housing Program
65 Department for Aging and Rehabilitative Services
(Elderly & Disabled Transportation Fund)
67 Virginia Arts Foundation
68 Open Space Recreation & Conservation Fund
78 Children of America Finding Hope
84 Virginia Federation of Humane Societies
86 Spay and Neuter Fund
88 Virginia Cancer Centers
Lines 5 - 7. Library Foundations: Use this section if you
wish to contribute to one or more Library Foundations. If you
want to donate to more than 3 organizations, enter code
“999999” and the total amount donated to the organizations
on Line 5. Enclose a schedule showing the organization code,
name and amount donated to each.
Library Foundations - enter the 6-digit code from the lists
starting on Page 30.
Section C Voluntary Contributions to be made from your
refund OR tax payment
Lines 8 - 10. You may make a payment to the following
organizations even if you owe a tax balance or if you wish
to donate more than your expected refund.
If you want to donate to more than 3 organizations, enter
code “00” and the total amount donated to the organizations
on Line 8. Enclose a schedule showing the organization code,
name and amount donated to each.
11 Federation of Virginia Food Banks
71 Chesapeake Bay Restoration Fund
72 Family & Children’s Trust Fund (FACT)
73 Virginia’s State Forests Fund
92 Virginia Military Family Relief Fund (MFRF)
Lines 11 - 13. Public School Foundations: You may
contribute to Public School Foundations even if you owe a
tax balance or if you wish to donate more than your expected
refund. If you want to donate to more than 3 organizations,
enter code “999999” and the total amount donated to the
organizations on Line 11. Enclose a schedule showing the
organization code, name and amount donated to each.
Public School Foundations - enter the 6-digit code from the
lists starting on Page 31.
Section D, Line 14. Total Voluntary Contributions
Enter the total of Lines 2 through 13. Enter this amount on
Line 31 of Form 760.
Donate to the General Fund by writing a check to the
State Treasurer and designating it as a donation to the
Commonwealth’s General Fund. You must attach your
payment to Form GFD. Visit
www.tax.virginia.gov
or call
804.367.8031 to obtain this form.
You can make a contribution directly to any of the
organizations listed above. For more information
about these groups, including how you can make a
contribution, see below.
Voluntary Contribution Information
You may contribute to these organizations with your return
or send your contributions directly to the organizations at the
addresses provided. Following is a brief description of the
services provided by the organizations eligible for voluntary
contributions.
Code Description
11 Federation of Virginia Food Banks The Federation
of Virginia Food Banks, a partner state association of
Feeding America is the largest hunger relief network
in the Commonwealth of Virginia. The Federation is
composed of the 7 regional Virginia and Washington
DC food banks, consisting of facilities in 14 strategic
locations. The primary mission of the food banks is to
improve nutrition security and empower strong, healthy
communities in partnership with more than 1,500
local organizations throughout the Commonwealth. In
addition, the Federation coordinates the distribution
Page 29
of food and supplies to victims of disasters and
emergencies on behalf of Virginia’s food banks.
Federation of Virginia Food Banks
1415 Rhoadmiller Street
Richmond, VA 23220
www.vafoodbanks.org
60 Virginia Nongame & Endangered Wildlife Program.
This fund provides for research, management and
conservation of nongame wildlife species and habitats,
including those listed by state or federal agencies as
Endangered or Threatened and those identified as
Species of Greatest Conservation Need in Virginia’s
Wildlife Action Plan.
Department of Wildlife Resources
Non-Game Donation
P.O. Box 90778
Henrico, VA 23228-0778
804.367.6913
www.dwr.virginia.gov
61 & 62 Political Party. Each taxpayer may contribute up to
$25 to one of the following qualified parties: Democratic
Party (code 61) or Republican Party (code 62).
64 Virginia Housing Program. Supports locally-based
organizations providing housing assistance to the low-
income elderly, persons with mental or physical disabilities
and/or the homeless in need of emergency, transitional or
permanent housing.
Department of Housing & Community Development
Check-Off for Housing Programs
Main Street Centre
600 East Main Street, Suite 1100
Richmond, VA 23219
804.371.7000
65 Transportation Services for the Elderly and Disabled
Fund. Provides funding to local agencies to improve or
expand transportation for older Virginians or individuals
with disabilities who cannot drive or use public
transportation. Services include transportation for jobs,
medical appointments and other essential activities.
Department for Aging and Rehabilitative Services
8004 Franklin Farms Drive
Henrico, VA 23229-5019
800.552.3402
67 Virginia Arts Foundation. Supports local artists,
arts groups and schools in every city and county in
Virginia.
Virginia Arts Foundation
c/o Virginia Commission for the Arts
Main Street Centre
600 E. Main St., Suite 330
Richmond, Virginia 23219
[email protected] or 804.225.3132
www.arts.virginia.gov
68 Open Space Recreation and Conservation Fund.
These funds are used by the Department of Conservation
and Recreation to acquire land for recreational purposes
and preserve natural areas; to develop, maintain and
improve state parks and to provide matching outdoor
recreation grants to localities.
Virginia Department of Conservation & Recreation
Open Space Recreation & Conservation Fund
600 East Main Street, 24th Floor
Richmond, VA 23219
804.786.6124
71 Chesapeake Bay Restoration Fund. More than half
of Virginia’s lands drain into the Chesapeake Bay. This
fund is used to help meet needs identified in the state’s
clean up plan for the Bay and the waters that flow into it.
Virginia Secretary of Natural and Historic Resources
1111 E. Broad Street
Richmond, VA 23219
804.786.0044
72 Family and Children’s Trust Fund. Contributions
support the prevention and treatment of family violence
in local communities and through statewide public
awareness projects and activities. Family violence
includes child abuse and neglect, domestic violence,
dating violence, sexual assault, and elder abuse and
neglect.
Family and Children’s Trust Fund
801 East Main Street, 15th Floor
Richmond, VA 23219
804.726.7604
www.fact.virginia.gov
73 Virginia’s State Forests Fund. State Forests are self-
supporting and managed to sustain multiple natural
resources and values [benefits]. Conservation practices
protect wetlands, enhance critical wildlife habitat and
preserve unique natural areas for biodiversity and
provide long-term applied research for restoration and
reforestation of native species. Demonstration areas
provide private forest landowners with practical, effective
solutions to resource management challenges. Recreation
opportunities and conservation educational programs are
available statewide in all seasons to any age or experience
level. State Forests are open to the public without fee for
hiking, bird watching and nature observation. Horseback
riding, mountain bike riding, fishing, hunting and trapping
are allowed on certain state forests with a use permit.
Virginia Department of Forestry
Attn: State Forest Fund
900 Natural Resources Drive, Suite 800
Charlottesville, VA 22903
434.977.6555
78 Children of America Finding Hope, Inc. Uses proven
strategies and programs to meet emotional and physical
needs of children who are disadvantaged, runaways, in
crisis and delinquent by providing hope in a tangible form
regardless of religion, race, gender, or socioeconomic
status.
642 Scenic Lakeview Drive
Spring City, TN 37381
276.608.2006
www.childrenfindinghope.org
Page 30
84 Virginia Federation of Humane Societies Founded
in 1959, the Virginia Federation of Humane Societies
(VFHS) is committed to ending the unnecessary
euthanasia of cats and dogs in Virginia shelters. In early
2017, VFHS launched “SaveVaPets - Crossing the No
Kill Finish Line” with the focused goal of saving at least
90% of the dogs and cats in Virginia’s shelters and
rescues. Year-end 2020 statistics show that we have
achieved a 91% save rate for Virginia’s dogs and cats.
VFHS members include leaders from public and private
shelters, rescue groups, veterinarians, animal control
officers and citizen advocates. Programs include funding
for spay/neuter and general support for local animal
welfare organizations, advocating for humane laws for
all animals, training for animal welfare professionals and
advocates, transferring animals from under-resourced
areas of the state to municipalities where adoption rates
are higher, and Spay VA which provides pet owners
access to convenient and affordable spay/neuter
services. Your contribution to VFHS ensures a brighter
future for Virginia’s animals and their caregivers.
Virginia Federation of Humane Societies, Inc.
P.O. Box 545
Edinburg, VA 22824
540.335.6050
Email: [email protected]
www.vfhs.org
86 Spay and Neuter Fund All moneys contributed shall be
paid to the Spay and Neuter Fund for use by localities
in the Commonwealth for providing low-cost spay and
neuter surgeries through direct provision or contract or
each locality may make the funds available to any private,
nonprofit sterilization program for dogs and cats in such
locality. The Tax Commissioner shall determine annually
the total amounts designated on all returns from each
locality in the Commonwealth, based upon the locality
that each filer who makes a voluntary contribution to
the Fund lists as their permanent address. The State
Treasurer shall pay the appropriate amount to each
respective locality.
88 Virginia Cancer Centers Virginia is fortunate to have
two National Cancer Institute-designated Cancer Centers
to serve the people of the Commonwealth: the VCU
Massey Cancer Center and the University of Virginia
Cancer Center. These two Cancer Centers work together
to deliver the leading edge in contemporary cancer care
in a supportive and compassionate environment, and to
change the future of cancer care through research. Your
contribution will enable us to help cancer patients today,
and those who will be cancer patients in the future.
University of Virginia Cancer Center
P.O. Box 800773
Charlottesville, VA 22908-0773
434.924.8432
www.supportuvacancer.org
VCU Massey Cancer Center
Virginia Commonwealth University
P.O. Box 980214
Richmond, VA 23298-0214
804.828.1450
www.massey.vcu.edu/
92 Virginia Military Family Relief Fund (MFRF)
The Military Family Relief Fund (MFRF) was established
in 2006, with support from the Virginia Legislature. This
is a quick response grant program to assist military and
family members of the Virginia National Guard and the
United State Reserve Components who are residents
of Virginia, and, called to extended federal active duty
for periods in excess of 90 days and up to 180 days
after their return. As well as those missions in support of
Virginia civil authorities, including state active duty and
federal defense support to civil authority missions, for
periods in excess of 30 days. The Military Family Relief
Fund assists military families with urgent or emergency
needs relating to living expenses including but not limited
to food, housing, utilities and medical services. Each
need is considered on its own merit.
Virginia National Guard Family Programs
6090 Strathmore Rd. Building 430
Richmond, VA 23237
804.236.7859
Public Library Foundations Eligible for Contributions
To be used by eligible public library foundations established
as a nonprofit organization to raise funds for a local public
library in order to provide additional financial assistance for
the library beyond the government’s appropriation.
Foundation Foundation Name
Code
200101 Alexandria Library Foundation, Inc.
200501 John Randolph Foundation – Appomattox Regional
Library System Endowment
200701 Friends of the Arlington County Library
201101 Bedford Public Library System Foundation, Inc.
201501 Blue Ridge Regional Library Foundation
201901 Bristol Public Library Foundation
202101 The Friends of the Buchanan County Public Library
202301 Campbell County Public Library Foundation
202901 Central Virginia Regional Library
203101 Alleghany Highland Regional Library Foundation
203301 Friends of the Charlotte County Library
203501 Chesapeake Public Library Foundation
203701 FriendsoftheChestereldPublicLibrary
204301 Craig County Public Library
204501 Culpeper Library Foundation
204701 Cumberland County Public Library, Inc.
205101 Eastern Shore Public Library Foundation
205501 Fairfax Library Foundation
205701 Friends of Fauquier Library
Page 31
206101 Franklin County Library
206301 Galax-Carroll Regional Library Foundation, Inc.
206502 Gloucester County Friends of the Library
206901 Hampton Public Library Foundation
207101 Handley Regional Library Endowment
207301 Friends of Henrico County Public Library
207501 Friends of the Heritage Public Library
207701 Highland County Library, Inc.
208501 Friends of Jefferson-Madison Regional Library
Endowment Fund
208701 Lancaster Community Library
208901 Friends of the Smoot Library (FOSL)
209101 The Library of Virginia Foundation
209501 Loudoun Library Foundation, Inc.
209502 Friends of Gum Springs Library
209701 Friends of the Lynchburg Public Library
209901 Madison County Library, Inc.
210102 Mary Riley Styles Public Library Foundation Inc. (Falls
Church City Library)
210301 Rockingham Library Association
210901 Middlesex County Public Library
211101 Montgomery-Floyd Regional Library Foundation, Inc.
211102 Floyd County Library Building Fund Inc.
211301 Friends of the Newport News Public Library
211302 Newport News Public Library System Foundation
211501 Norfolk Public Library Foundation
211701 Northumberland Public Library
211901 Friends of the Library Blackstone VA
212101 Orange County Library Foundation
212501 Friends of the Pearisburg Public Library
212701 The Petersburg Library Foundation, Inc.
212901 Pittsylvania County Public Library Foundation (PPL)
213301 Portsmouth Public Library Foundation, Inc.
213501 Friends of the Powhatan Public Library
213701 Prince William Public Library System Foundation
213901 Pulaski County Library System Fund
214301 Friends of the Rappahannock County Library
214501 Richmond Public Library Foundation (City)
214901 Roanoke Public Library Foundation (City)
215101 Friends of the Roanoke County Public Library
215301 Rockbridge Regional Library Foundation
215501 Friends of the Russell County Library
215701 Friends of Salem Library
215902 Samuels Public Library
216101 Shenandoah County Library Foundation
216503 Mecklenburg County Public Library Foundation Inc.
216701 Staunton Library Foundation, Inc.
216901 Friends of the Suffolk Library
217101 Tazewell County Public Library Foundation
217302 Virginia Beach Library Foundation
217303 Friends of the Virginia Beach Public Library
217501 Washington County Public Library Foundation
217901 Williamsburg Regional Library Foundation
218101 Wythe-Grayson Regional Library Foundation
218301 York County Library Foundation
Public School Foundations Eligible for Contributions
To be used by eligible public school foundations established
for the express purpose of implementing a public/private
partnership to fund public school improvement projects
approved by the local school board.
Foundation Foundation Name
Code
009001 Amherst County Public Schools Education Foundation,
Inc.
015001 Augusta County Public School Endowment Fund
019001 The Bedford Area Educational Foundation
023001 Botetourt County Public Schools Education Foundation,
Inc.
520001 Bristol Virginia Public Schools Education Foundation
530001 Blues Education Foundation, Inc. (Buena Vista)
029001 Buckingham County Educational Foundation Inc.
031001 Campbell County Educational Foundation
033001 Caroline County Public Schools Education Foundation
550002 Chesapeake Public Schools Educational Foundation
041001 ChestereldEducationFoundation
043001 Clarke County Education Foundation Inc.
570001 Colonial Heights Education Foundation for Excellence
049001 Cumberland County Public Schools Foundation
590001 Danville Public Schools Education Foundation, Inc.
051001 Dickenson County Public Schools
059002 Educate Fairfax
610001 Falls Church Education Foundation
061001 Fauquier Excellence in Education Foundation
065001 Fluvanna Education Foundation
620001 Franklin City Educational Foundation, Inc.
067001 Franklin County Public Schools Education Foundation
069001 Frederick County Educational Foundation
630001 Fredericksburg Education Foundation
073001 Gloucester County Public Schools Educational
Foundation, Inc.
075001 Goochland Educational Foundation
079002 Greene Education Foundation
081001 Greensville County Education Foundation
083001 Halifax County Public Schools Education Foundation
650001 Hampton Educational Foundation
085001 Hanover Education Foundation
Page 32
660001 The Harrisonburg Education Foundation
087001 Henrico Education Foundation, Inc.
093001 Education Foundation for Isle of Wight Public Schools,
Inc.
099001 King George Education Foundation
101001 King William Public Schools Education Foundation, Inc.
103001 Lancaster County Virginia Education Foundation
678002 Community Foundation for Rockbridge, Bath and
Alleghany-Lexington
107001 The Loudoun Education Foundation, Inc.
680001 The Lynchburg City Schools Education Foundation
113001 Madison County Education Foundation, Inc.
683001 Manassas City Public Schools Education Foundation
685001 Manassas Park Education Foundation
117001 Mecklenburg County Business Education Partnership
119001 Friends of Middlesex County Public Schools
121001 Montgomery County Educational Foundation
127001 New Kent Educational Foundation
700001 Newport News Educational Foundation
139001 Page County Education Foundation
143001 Pittsylvania Vocational Education Foundation, Inc.
735001 Poquoson Education Foundation
740001 Portsmouth Schools Foundation
147001 Prince Edward Public School Endowment, Inc.
149001 Prince George Alliance for Education Inc.
153001 Prince William County Public Schools Education
Foundation
155001 Pulaski County Public Schools Education Foundation
750002 Radford City Schools Partners for Excellence
Foundation, Inc.
157002 Rappahannock County Public Schools
760001 Richmond Public Schools Education Foundation, Inc.
(City of Richmond)
159002 Richmond County Education Foundation
770001 Roanoke City Public Schools Education Foundation, Inc.
161001 Roanoke County Public Schools Education Foundation,
Inc.
165001 Rockingham Educational Foundation, Inc.
167001 Russell County Foundation for Scholarships
775001 Salem Education Foundation and Alummi Assoc.
169001 Southwest Virginia Public Education Foundation, Inc.
169002 Scott County Foundation for Excellence in Education
171001 Shenandoah Education Foundation, Inc.
171002 Moore Educational Trust (Shenandoah County)
173001 Smyth County Education Foundation
177001 Spotsylvania Education Foundation
179001 Stafford Education Foundation Inc.
790001 Staunton City Public Schools Endowment Fund.
800001 Suffolk Education Foundation Inc.
183001 Sussex Educational Foundation Inc.
810001 Virginia Beach City Public Schools Education Foundation
187001 Warren County Educational Endowment, Inc.
820001 Waynesboro City Public Schools Foundation
193002 Westmoreland County Public Schools Education
Foundation
830002 Williamsburg/James City Education Foundation
840001 Winchester Education Foundation
197001 Wythe County Public Schools Foundation for Excellence,
Inc.
199001 York Foundation for Public Education
Credit for Taxes Paid to Another State
As a Virginia resident, all of your income is subject to the
Virginia Individual Income Tax, regardless of where it was
earned or its source. However, if you received income from
another state and are required to file a nonresident return
in that state and pay income taxes, you may be eligible to
receive a credit for the taxes paid to the other state.
When an individual is an actual resident of one state, but is a
domiciliary resident of another state, both states will usually
require a resident return. In that case, the domiciliary state
will generally allow a credit for taxes paid to the state of
actual residence.
This credit applies only to income taxes paid to other states.
For more information, see Va. Code § 58.1-332 or visit
www.tax.virginia.gov.
Exceptions
Arizona, California, or Oregon: If you have income from
one of these states, do not claim the credit for tax paid on
the income on your Virginia income tax return. If you have
income from Arizona, California, or Oregon, claim the credit
on the nonresident income tax return of that other state.
However, if you are an owner of a pass-through entity
with income from Arizona, California, or Oregon and you
participate in the filing of a composite return with any of those
states, please consult Public Documents 16-91 and 07-207.
District of Columbia: If you have income from the District of
Columbia, do not claim the credit for tax paid on the income
on your Virginia income tax return. If you paid individual
income tax to the District, follow their instructions to obtain
a refund of your withholding.
Kentucky, Maryland, Pennsylvania, or West Virginia: If
you are a Virginia resident with wages, salaries and certain
other compensation income earned as a nonresident in one
of these four states, you are not eligible to claim the credit
for any income not taxable by the other state.
Before claiming this credit, review the other state’s
nonresident instructions to determine if your wages, salaries
and certain other compensation income are exempt from
taxation in that state. If your wages, salaries and certain
other compensation income are exempt, follow the other
state’s instructions to obtain a refund of your withholding.
Page 33
A credit can be claimed on your Virginia return only for
income taxes paid to any of the four states listed above on
income that was not exempt income.
Special Circumstances
Border State Computation - Kentucky, Maryland, North
Carolina, or West Virginia
If you are required to file a return with Virginia and only one
other state and that state is listed above, you may qualify for
a special computation if:
• The income from that state consists solely of wages,
salaries, or business income from federal Schedule C
that is taxed by the state; and
• Your Virginia Taxable Income is at least equal to the
Qualifying Taxable Income on the border state’s return;
then
• Mark the border state oval and enter “100.0” in the
Income Percentage field.
When calculating income from the border state, do not
include income exempt from income tax in the border
state, even if it is earned or business income from federal
Schedule C. Refer to the Exceptions section above.
If filing a joint return and each spouse filed a return separately
in only one other state and that state is listed above, then
each spouse may use the border state computation to
compute the credit.
Married Taxpayers
Unless a joint return is filed in both Virginia and the other
state, you may need to adjust your taxable income to
compute the credit correctly.
• If you filed separately in the other state, but jointly
in Virginia, enter only the Virginia taxable income
attributable to the filer whose income was taxed by the
other state.
• If you filed jointly in the other state, but separately in
Virginia, enter only the taxable income attributable to
that filer from the other state’s return.
• If both spouses are included in the same composite
return or entitled to a credit for corporation income tax
paid by an S Corporation in which both spouses are
shareholders, each spouse must compute income and
credits separately.
New Elective Pass-Through Entity Tax
Legislation enacted by the 2022 General Assembly
establishes a new Virginia elective pass-through entity
(PTE) tax. Beginning with taxable year 2021, the new law
also allows taxpayers to claim a credit in proportion to their
ownership interest in the PTE for certain taxes paid by the
PTE. Not all taxes paid by a PTE are eligible for the credit.
To be an eligible PTE tax, the tax must have been paid by
a PTE under the law of another state that is substantially
similar to Virginia’s elective PTE tax law. See Tax Bulletin
22-6.
Required Documentation
• A separate computation and related documentation
must be submitted for each state for which a credit is
claimed using Schedule OSC.
• Enclose a copy of the other state’s return if the taxpayer
filed an individual return in the other state
• If you are an owner or shareholder in a pass-through
entity, and you elected to be included in a nonresident
Composite return filed by the pass-through entity in
another state, enclose a Composite Filing Statement
from the pass-through entity that documents your
inclusion in the filings and your share of the income, tax
liability, and tax paid.
• If claiming a credit on corporation income tax paid to a
state that does not recognize the federal S Corporation
election, enclose a statement from the S Corporation
that documents your share of the income, tax liability,
and tax paid.
• If you are an owner in a pass-through entity that paid an
eligible PTE tax to another state, enclose a statement
from the PTE that documents your share of the income,
tax liability, and tax paid.
W-2s, 1099s, and Schedule K-1s are not acceptable
documentation to support the credit. Visit our website for
a list of required forms and a sample Composite Filing
Statement.
Schedule OSC Line Instructions
Line 1. Filing Status.
Enter the code for the filing status on the other state’s return.
1. Single
2. Married Filing Jointly
3. Married Filing Separately
4. Composite/Unified
5. Other (including Corporation Income Tax paid by an S
Corporation and Eligible PTE Tax)
Line 2. Claiming Credit
Enter the code to identify the person claiming the credit:
1. You
2. Spouse
3. You and Spouse (Not for Composite or Corporation
Filing Status)
Line 3. Qualifying Taxable Income
Enter the total taxable income from the following categories
that apply to you, to the extent that the income was subject
to tax by both Virginia and another state:
• Earned or business income;
• Gain from the sale of any capital asset not used in a trade
or business, including a residence; and
• Income on which corporation income tax was paid to a
state that does not recognize the federal S Corporation
election; and
• Income on which an eligible PTE tax was paid to another
state on your behalf.
Page 34
If nonqualifying income is included in the taxable income of
the other state, recompute the qualifying taxable income and
qualifying tax liability with that income removed. Examples
of nonqualifying income include lottery or gambling winnings
and unemployment compensation. Additions to federal
adjusted gross income or federal taxable income required
by the other state are also nonqualifying income unless
those items are specifically included in Virginia taxable
income.
If the other state’s tax is computed on total taxable income
from all sources and then reduced by an allocation
percentage, enter the reduced taxable income. Visit
our website for a complete list of states that require this
calculation.
Line 4. Virginia Taxable Income
Enter the Virginia taxable income from Line 15 of Form 760.
Married taxpayers, see Special Circumstances above.
Line 5. Qualifying Tax Liability
Enter the net tax liability after nonrefundable credits reported
on the other state’s return. Married taxpayers, include only
the tax on the income from Line 3.
Note: Only state income tax on earned, business, and
capital gain income should be included on Line 5.
Line 6. Identify the State
Enter the 2–character postal abbreviation for the state.
Line 7. Virginia Income Tax
Enter your Virginia income tax from Line 18 of Form 760.
Married taxpayers, include only tax on the income from Line 4.
Line 8. Income Percentage
Divide Line 3 by Line 4. Compute the percentage to one
decimal place. If the result is greater than 100%, enter
100%. If the result is less than 0.1%, enter 0.1%.
If you qualify see Border State Computation under Special
Circumstances.
Line 9. Virginia Ratio
Multiply Line 7 by Line 8.
Line 10. Credit
Enter the lesser of Line 5 or Line 9.
If claiming more than one credit, continue to Line 11 of
Schedule OSC. Enter the total of all credits on Line 24 of
Form 760. The sum of all nonrefundable credits claimed
cannot exceed your tax liability on Line 18 of Form 760.
About Virginia Schedule CR
Complete Schedule CR and enclose it with your return
to claim any credits that do not appear on Form 760 or
Schedule ADJ. Enter the amount from Section 5, Part 1,
Line 1A of Schedule CR on Line 25 of Virginia Form 760.
Required enclosures are listed on Schedule CR. The
credits that can be claimed against individual income tax and
are reported on Virginia Schedule CR are listed below. For
more information, call 804.367.8031 or visit the Department’s
website at www.tax.virginia.gov.
• Trust Beneficiary Accumulation Distribution Tax
Credit
• Enterprise Zone Act Tax Credit
• Neighborhood Assistance Act Tax Credit
• Recyclable Materials Processing Equipment Tax
Credit
• Conservation Tillage Equipment Tax Credit
• Precision Fertilizer and Pesticide Application
Equipment Tax Credit
• Vehicle Emissions Testing Equipment and Clean-
Fuel Vehicle Tax Credit
• Major Business Facility Job Tax Credit
• Foreign Source Retirement Income Tax Credit
• Historic Rehabilitation Tax Credit
• Qualified Equity and Subordinated Debt Investments
Tax Credit
• Waste Motor Oil Burning Equipment Tax Credit
• Biodiesel and Green Diesel Fuels Tax Credit
• Livable Home Tax Credit (formerly Home
Accessibility Features for the Disabled)
• Riparian Waterway Buffer Tax Credit
• Land Preservation Tax Credit
• Community of Opportunity Tax Credit
• Green Job Creation Tax Credit
• Farm Wineries and Vineyards Tax Credit
• International Trade Facility Tax Credit
• Port Volume Increase Tax Credit
• Barge and Rail Usage Tax Credit
• Research and Development Expenses Tax Credit
• Education Improvement Scholarships Tax Credit
• Major Research and Development Expenses Tax
Credit
• Food Crop Donation Tax Credit
• Worker Training Tax Credit
• Virginia Housing Opportunity Tax Credit
• Beneficial Hardwood Management (Reforestation
and Afforestation) Tax Credit
• Coalfield Employment Enhancement Tax Credit
• Motion Picture Production Tax Credit
• Agricultural Best Management Practices Tax Credit
• Conservation Tillage and Precision Agricultural
Equipment Tax Credit
• Pass-Through Entity Elective Tax Payment Credit
Page 35
TAX RATE SCHEDULE
IF YOUR VIRGINIA TAXABLE INCOME IS:
Not over $3,000, your tax is 2% of your Virginia taxable income.
but not your tax of excess
over— over— is— over—
$ 3,000 $ 5,000 $ 60 + 3 % $ 3,000
$ 5,000 $ 17,000 $ 120 + 5 % $ 5,000
$ 17,000 $ 720 + 5.75 % $ 17,000
TAX TABLE
The tax table can be used if your Virginia taxable income is listed in the table.
Otherwise, use the Tax Rate Schedule.
$ 4,983 – $ 5,017 $ 120.00
5,017 – 5,040 121.00
5,040 – 5,080 123.00
5,080 – 5,120 125.00
5,120 – 5,160 127.00
5,160 – 5,200 129.00
5,200 – 5,240 131.00
5,240 – 5,280 133.00
5,280 – 5,320 135.00
5,320 – 5,360 137.00
5,360 – 5,400 139.00
5,400 – 5,440 141.00
5,440 – 5,480 143.00
5,480 – 5,520 145.00
5,520 – 5,560 147.00
5,560 – 5,600 149.00
5,600 – 5,640 151.00
5,640 – 5,680 153.00
5,680 – 5,720 155.00
5,720 – 5,760 157.00
5,760 – 5,800 159.00
5,800 – 5,840 161.00
5,840 – 5,880 163.00
5,880 – 5,920 165.00
5,920 – 5,960 167.00
5,960 – 6,000 169.00
6,000 – 6,040 171.00
6,040 – 6,080 173.00
6,080 – 6,120 175.00
6,120 – 6,160 177.00
6,160 – 6,200 179.00
6,200 – 6,240 181.00
6,240 – 6,280 183.00
6,280 – 6,320 185.00
6,320 – 6,360 187.00
6,360 – 6,400 189.00
6,400 – 6,440 191.00
6,440 – 6,480 193.00
6,480 – 6,520 195.00
6,520 – 6,560 197.00
$ 1,975 – $ 2,025 $ 40.00
2,025 – 2,075 41.00
2,075 – 2,125 42.00
2,125 – 2,175 43.00
2,175 – 2,225 44.00
2,225 – 2,275 45.00
2,275 – 2,325 46.00
2,325 – 2,375 47.00
2,375 – 2,425 48.00
2,425 – 2,475 49.00
2,475 – 2,525 50.00
2,525 – 2,575 51.00
2,575 – 2,625 52.00
2,625 – 2,675 53.00
2,675 – 2,725 54.00
2,725 – 2,775 55.00
2,775 – 2,825 56.00
2,825 – 2,875 57.00
2,875 – 2,925 58.00
2,925 – 2,975 59.00
2,975 – 3,025 60.00
3,025 – 3,050 61.00
3,050 – 3,083 62.00
3,083 – 3,117 63.00
3,117 – 3,150 64.00
3,150 – 3,183 65.00
3,183 – 3,217 66.00
3,217 – 3,250 67.00
3,250 – 3,283 68.00
3,283 – 3,317 69.00
3,317 – 3,350 70.00
3,350 – 3,383 71.00
3,383 – 3,417 72.00
3,417 – 3,450 73.00
3,450 – 3,483 74.00
3,483 – 3,517 75.00
3,517 – 3,550 76.00
3,550 – 3,583 77.00
3,583 – 3,617 78.00
3,617 – 3,650 79.00
$ 3,650 – $ 3,683 $ 80.00
3,683 – 3,717 81.00
3,717 – 3,750 82.00
3,750 – 3,783 83.00
3,783 – 3,817 84.00
3,817 – 3,850 85.00
3,850 – 3,883 86.00
3,883 – 3,917 87.00
3,917 – 3,950 88.00
3,950 – 3,983 89.00
3,983 – 4,017 90.00
4,017 – 4,050 91.00
4,050 – 4,083 92.00
4,083 – 4,117 93.00
4,117 – 4,150 94.00
4,150 – 4,183 95.00
4,183 – 4,217 96.00
4,217 – 4,250 97.00
4,250 – 4,283 98.00
4,283 – 4,317 99.00
4,317 – 4,350 100.00
4,350 – 4,383 101.00
4,383 – 4,417 102.00
4,417 – 4,450 103.00
4,450 – 4,483 104.00
4,483 – 4,517 105.00
4,517 – 4,550 106.00
4,550 – 4,583 107.00
4,583 – 4,617 108.00
4,617 – 4,650 109.00
4,650 – 4,683 110.00
4,683 – 4,717 111.00
4,717 – 4,750 112.00
4,750 – 4,783 113.00
4,783 – 4,817 114.00
4,817 – 4,850 115.00
4,850 – 4,883 116.00
4,883 – 4,917 117.00
4,917 – 4,950 118.00
4,950 – 4,983 119.00
$ 0 – $ 25 $ 0.00
25 – 75 1.00
75 – 125 2.00
125 – 175 3.00
175 – 225 4.00
225 – 275 5.00
275 – 325 6.00
325 – 375 7.00
375 – 425 8.00
425 – 475 9.00
475 – 525 10.00
525 – 575 11.00
575 – 625 12.00
625 – 675 13.00
675 – 725 14.00
725 – 775 15.00
775 – 825 16.00
825 – 875 17.00
875 – 925 18.00
925 – 975 19.00
975 – 1,025 20.00
1,025 – 1,075 21.00
1,075 – 1,125 22.00
1,125 – 1,175 23.00
1,175 – 1,225 24.00
1,225 – 1,275 25.00
1,275 – 1,325 26.00
1,325 – 1,375 27.00
1,375 – 1,425 28.00
1,425 – 1,475 29.00
1,475 – 1,525 30.00
1,525 – 1,575 31.00
1,575 – 1,625 32.00
1,625 – 1,675 33.00
1,675 – 1,725 34.00
1,725 – 1,775 35.00
1,775 – 1,825 36.00
1,825 – 1,875 37.00
1,875 – 1,925 38.00
1,925 – 1,975 39.00
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 6,560 – $ 6,600 $ 199.00
6,600 – 6,640 201.00
6,640 – 6,680 203.00
6,680 – 6,720 205.00
6,720 – 6,760 207.00
6,760 – 6,800 209.00
6,800 – 6,840 211.00
6,840 – 6,880 213.00
6,880 – 6,920 215.00
6,920 – 6,960 217.00
6,960 – 7,000 219.00
7,000 – 7,040 221.00
7,040 – 7,080 223.00
7,080 – 7,120 225.00
7,120 – 7,160 227.00
7,160 – 7,200 229.00
7,200 – 7,240 231.00
7,240 – 7,280 233.00
7,280 – 7,320 235.00
7,320 – 7,360 237.00
7,360 – 7,400 239.00
7,400 – 7,440 241.00
7,440 – 7,480 243.00
7,480 – 7,520 245.00
7,520 – 7,560 247.00
7,560 – 7,600 249.00
7,600 – 7,640 251.00
7,640 – 7,680 253.00
7,680 – 7,720 255.00
7,720 – 7,760 257.00
7,760 – 7,800 259.00
7,800 – 7,840 261.00
7,840 – 7,880 263.00
7,880 – 7,920 265.00
7,920 – 7,960 267.00
7,960 – 8,000 269.00
8,000 – 8,040 271.00
8,040 – 8,080 273.00
8,080 – 8,120 275.00
8,120 – 8,160 277.00
Taxable But Your
Income is Less Tax
At Least Than Is
Example
If your taxable income is $90,000, your tax is $720 + 5.75% of the amount over $17,000.
This equals $720 + (.0575 x $73,000) = $720 + $4,197.50 = $4,917.50 which should be
rounded to $4,918.
If your Virginia Adjusted Gross Income is less than the ling threshold, do not use the rate schedule or tax table
below. Enter $0 as your tax instead. See the instructions.
Page 36
TAX TABLE (Cont’d)
$ 13,280 – $ 13,320 $ 535.00
13,320 – 13,360 537.00
13,360 – 13,400 539.00
13,400 – 13,440 541.00
13,440 – 13,480 543.00
13,480 – 13,520 545.00
13,520 – 13,560 547.00
13,560 – 13,600 549.00
13,600 – 13,640 551.00
13,640 – 13,680 553.00
13,680 – 13,720 555.00
13,720 – 13,760 557.00
13,760 – 13,800 559.00
13,800 – 13,840 561.00
13,840 – 13,880 563.00
13,880 – 13,920 565.00
13,920 – 13,960 567.00
13,960 – 14,000 569.00
14,000 – 14,040 571.00
14,040 – 14,080 573.00
14,080 – 14,120 575.00
14,120 – 14,160 577.00
14,160 – 14,200 579.00
14,200 – 14,240 581.00
14,240 – 14,280 583.00
14,280 – 14,320 585.00
14,320 – 14,360 587.00
14,360 – 14,400 589.00
14,400 – 14,440 591.00
14,440 – 14,480 593.00
14,480 – 14,520 595.00
14,520 – 14,560 597.00
14,560 – 14,600 599.00
14,600 – 14,640 601.00
14,640 – 14,680 603.00
14,680 – 14,720 605.00
14,720 – 14,760 607.00
14,760 – 14,800 609.00
14,800 – 14,840 611.00
14,840 – 14,880 613.00
14,880 – 14,920 615.00
14,920 – 14,960 617.00
14,960 – 15,000 619.00
15,000 – 15,040 621.00
15,040 – 15,080 623.00
15,080 – 15,120 625.00
15,120 – 15,160 627.00
15,160 – 15,200 629.00
15,200 – 15,240 631.00
15,240 – 15,280 633.00
15,280 – 15,320 635.00
15,320 – 15,360 637.00
15,360 – 15,400 639.00
15,400 – 15,440 641.00
15,440 – 15,480 643.00
15,480 – 15,520 645.00
15,520 – 15,560 647.00
15,560 – 15,600 649.00
15,600 – 15,640 651.00
15,640 – 15,680 653.00
15,680 – 15,720 655.00
15,720 – 15,760 657.00
15,760 – 15,800 659.00
15,800 – 15,840 661.00
$ 10,720 – $ 10,760 $ 407.00
10,760 – 10,800 409.00
10,800 – 10,840 411.00
10,840 – 10,880 413.00
10,880 – 10,920 415.00
10,920 – 10,960 417.00
10,960 – 11,000 419.00
11,000 – 11,040 421.00
11,040 – 11,080 423.00
11,080 – 11,120 425.00
11,120 – 11,160 427.00
11,160 – 11,200 429.00
11,200 – 11,240 431.00
11,240 – 11,280 433.00
11,280 – 11,320 435.00
11,320 – 11,360 437.00
11,360 – 11,400 439.00
11,400 – 11,440 441.00
11,440 – 11,480 443.00
11,480 – 11,520 445.00
11,520 – 11,560 447.00
11,560 – 11,600 449.00
11,600 – 11,640 451.00
11,640 – 11,680 453.00
11,680 – 11,720 455.00
11,720 – 11,760 457.00
11,760 – 11,800 459.00
11,800 – 11,840 461.00
11,840 – 11,880 463.00
11,880 – 11,920 465.00
11,920 – 11,960 467.00
11,960 – 12,000 469.00
12,000 – 12,040 471.00
12,040 – 12,080 473.00
12,080 – 12,120 475.00
12,120 – 12,160 477.00
12,160 – 12,200 479.00
12,200 – 12,240 481.00
12,240 – 12,280 483.00
12,280 – 12,320 485.00
12,320 – 12,360 487.00
12,360 – 12,400 489.00
12,400 – 12,440 491.00
12,440 – 12,480 493.00
12,480 – 12,520 495.00
12,520 – 12,560 497.00
12,560 – 12,600 499.00
12,600 – 12,640 501.00
12,640 – 12,680 503.00
12,680 – 12,720 505.00
12,720 – 12,760 507.00
12,760 – 12,800 509.00
12,800 – 12,840 511.00
12,840 – 12,880 513.00
12,880 – 12,920 515.00
12,920 – 12,960 517.00
12,960 – 13,000 519.00
13,000 – 13,040 521.00
13,040 – 13,080 523.00
13,080 – 13,120 525.00
13,120 – 13,160 527.00
13,160 – 13,200 529.00
13,200 – 13,240 531.00
13,240 – 13,280 533.00
$ 8,160 – $ 8,200 $ 279.00
8,200 – 8,240 281.00
8,240 – 8,280 283.00
8,280 – 8,320 285.00
8,320 – 8,360 287.00
8,360 – 8,400 289.00
8,400 – 8,440 291.00
8,440 – 8,480 293.00
8,480 – 8,520 295.00
8,520 – 8,560 297.00
8,560 – 8,600 299.00
8,600 – 8,640 301.00
8,640 – 8,680 303.00
8,680 – 8,720 305.00
8,720 – 8,760 307.00
8,760 – 8,800 309.00
8,800 – 8,840 311.00
8,840 – 8,880 313.00
8,880 – 8,920 315.00
8,920 – 8,960 317.00
8,960 – 9,000 319.00
9,000 – 9,040 321.00
9,040 – 9,080 323.00
9,080 – 9,120 325.00
9,120 – 9,160 327.00
9,160 – 9,200 329.00
9,200 – 9,240 331.00
9,240 – 9,280 333.00
9,280 – 9,320 335.00
9,320 – 9,360 337.00
9,360 – 9,400 339.00
9,400 – 9,440 341.00
9,440 – 9,480 343.00
9,480 – 9,520 345.00
9,520 – 9,560 347.00
9,560 – 9,600 349.00
9,600 – 9,640 351.00
9,640 – 9,680 353.00
9,680 – 9,720 355.00
9,720 – 9,760 357.00
9,760 – 9,800 359.00
9,800 – 9,840 361.00
9,840 – 9,880 363.00
9,880 – 9,920 365.00
9,920 – 9,960 367.00
9,960 – 10,000 369.00
10,000 – 10,040 371.00
10,040 – 10,080 373.00
10,080 – 10,120 375.00
10,120 – 10,160 377.00
10,160 – 10,200 379.00
10,200 – 10,240 381.00
10,240 – 10,280 383.00
10,280 – 10,320 385.00
10,320 – 10,360 387.00
10,360 – 10,400 389.00
10,400 – 10,440 391.00
10,440 – 10,480 393.00
10,480 – 10,520 395.00
10,520 – 10,560 397.00
10,560 – 10,600 399.00
10,600 – 10,640 401.00
10,640 – 10,680 403.00
10,680 – 10,720 405.00
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 15,840 – $ 15,880 $ 663.00
15,880 – 15,920 665.00
15,920 – 15,960 667.00
15,960 – 16,000 669.00
16,000 – 16,040 671.00
16,040 – 16,080 673.00
16,080 – 16,120 675.00
16,120 – 16,160 677.00
16,160 – 16,200 679.00
16,200 – 16,240 681.00
16,240 – 16,280 683.00
16,280 – 16,320 685.00
16,320 – 16,360 687.00
16,360 – 16,400 689.00
16,400 – 16,440 691.00
16,440 – 16,480 693.00
16,480 – 16,520 695.00
16,520 – 16,560 697.00
16,560 – 16,600 699.00
16,600 – 16,640 701.00
16,640 – 16,680 703.00
16,680 – 16,720 705.00
16,720 – 16,760 707.00
16,760 – 16,800 709.00
16,800 – 16,840 711.00
16,840 – 16,880 713.00
16,880 – 16,920 715.00
16,920 – 16,960 717.00
16,960 – 17,000 719.00
17,000 – 17,035 721.00
17,035 – 17,070 723.00
17,070 – 17,104 725.00
17,104 – 17,139 727.00
17,139 – 17,174 729.00
17,174 – 17,209 731.00
17,209 – 17,243 733.00
17,243 – 17,278 735.00
17,278 – 17,313 737.00
17,313 – 17,348 739.00
17,348 – 17,383 741.00
17,383 – 17,417 743.00
17,417 – 17,452 745.00
17,452 – 17,487 747.00
17,487 – 17,522 749.00
17,522 – 17,557 751.00
17,557 – 17,591 753.00
17,591 – 17,626 755.00
17,626 – 17,661 757.00
17,661 – 17,696 759.00
17,696 – 17,730 761.00
17,730 – 17,765 763.00
17,765 – 17,800 765.00
17,800 – 17,835 767.00
17,835 – 17,870 769.00
17,870 – 17,904 771.00
17,904 – 17,939 773.00
17,939 – 17,974 775.00
17,974 – 18,009 777.00
18,009 – 18,043 779.00
18,043 – 18,078 781.00
18,078 – 18,113 783.00
18,113 – 18,148 785.00
18,148 – 18,183 787.00
18,183 – 18,217 789.00
$18,217 – $ 18,252 $ 791.00
18,252 – 18,287 793.00
18,287 – 18,322 795.00
18,322 – 18,357 797.00
18,357 – 18,391 799.00
18,391 – 18,426 801.00
18,426 – 18,461 803.00
18,461 – 18,496 805.00
18,496 – 18,530 807.00
18,530 – 18,565 809.00
18,565 – 18,600 811.00
18,600 – 18,635 813.00
18,635 – 18,670 815.00
18,670 – 18,704 817.00
18,704 – 18,739 819.00
18,739 – 18,774 821.00
18,774 – 18,809 823.00
18,809 – 18,843 825.00
18,843 – 18,878 827.00
18,878 – 18,913 829.00
18,913 – 18,948 831.00
18,948 – 18,983 833.00
18,983 – 19,017 835.00
19,017 – 19,052 837.00
19,052 – 19,087 839.00
19,087 – 19,122 841.00
19,122 – 19,157 843.00
19,157 – 19,191 845.00
19,191 – 19,226 847.00
19,226 – 19,261 849.00
19,261 – 19,296 851.00
19,296 – 19,330 853.00
19,330 – 19,365 855.00
19,365 – 19,400 857.00
19,400 – 19,435 859.00
19,435 – 19,470 861.00
19,470 – 19,504 863.00
19,504 – 19,539 865.00
19,539 – 19,574 867.00
19,574 – 19,609 869.00
19,609 – 19,643 871.00
19,643 – 19,678 873.00
19,678 – 19,713 875.00
19,713 – 19,748 877.00
19,748 – 19,783 879.00
19,783 – 19,817 881.00
19,817 – 19,852 883.00
19,852 – 19,887 885.00
19,887 – 19,922 887.00
19,922 – 19,957 889.00
19,957 – 19,991 891.00
19,991 – 20,026 893.00
20,026 – 20,061 895.00
20,061 – 20,096 897.00
20,096 – 20,130 899.00
20,130 – 20,165 901.00
20,165 – 20,200 903.00
20,200 – 20,235 905.00
20,235 – 20,270 907.00
20,270 – 20,304 909.00
20,304 – 20,339 911.00
20,339 – 20,374 913.00
20,374 – 20,409 915.00
20,409 – 20,443 917.00
Page 37
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 20,443 – $ 20,478 $ 919.00
20,478 – 20,513 921.00
20,513 – 20,548 923.00
20,548 – 20,583 925.00
20,583 – 20,617 927.00
20,617 – 20,652 929.00
20,652 – 20,687 931.00
20,687 – 20,722 933.00
20,722 – 20,757 935.00
20,757 – 20,791 937.00
20,791 – 20,826 939.00
20,826 – 20,861 941.00
20,861 – 20,896 943.00
20,896 – 20,930 945.00
20,930 – 20,965 947.00
20,965 – 21,000 949.00
21,000 – 21,035 951.00
21,035 – 21,070 953.00
21,070 – 21,104 955.00
21,104 – 21,139 957.00
21,139 – 21,174 959.00
21,174 – 21,209 961.00
21,209 – 21,243 963.00
21,243 – 21,278 965.00
21,278 – 21,313 967.00
21,313 – 21,348 969.00
21,348 – 21,383 971.00
21,383 – 21,417 973.00
21,417 – 21,452 975.00
21,452 – 21,487 977.00
21,487 – 21,522 979.00
21,522 – 21,557 981.00
21,557 – 21,591 983.00
21,591 – 21,626 985.00
21,626 – 21,661 987.00
21,661 – 21,696 989.00
21,696 – 21,730 991.00
21,730 – 21,765 993.00
21,765 – 21,800 995.00
21,800 – 21,835 997.00
21,835 – 21,870 999.00
21,870 – 21,904 1,001.00
21,904 – 21,939 1,003.00
21,939 – 21,974 1,005.00
21,974 – 22,009 1,007.00
22,009 – 22,043 1,009.00
22,043 – 22,078 1,011.00
22,078 – 22,113 1,013.00
22,113 – 22,148 1,015.00
22,148 – 22,183 1,017.00
22,183 – 22,217 1,019.00
22,217 – 22,252 1,021.00
22,252 – 22,287 1,023.00
22,287 – 22,322 1,025.00
22,322 – 22,357 1,027.00
22,357 – 22,391 1,029.00
22,391 – 22,426 1,031.00
22,426 – 22,461 1,033.00
22,461 – 22,496 1,035.00
22,496 – 22,530 1,037.00
22,530 – 22,565 1,039.00
22,565 – 22,600 1,041.00
22,600 – 22,635 1,043.00
22,635 – 22,670 1,045.00
$ 22,670 – $ 22,704 $ 1,047.00
22,704 – 22,739 1,049.00
22,739 – 22,774 1,051.00
22,774 – 22,809 1,053.00
22,809 – 22,843 1,055.00
22,843 – 22,878 1,057.00
22,878 – 22,913 1,059.00
22,913 – 22,948 1,061.00
22,948 – 22,983 1,063.00
22,983 – 23,017 1,065.00
23,017 – 23,052 1,067.00
23,052 – 23,087 1,069.00
23,087 – 23,122 1,071.00
23,122 – 23,157 1,073.00
23,157 – 23,191 1,075.00
23,191 – 23,226 1,077.00
23,226 – 23,261 1,079.00
23,261 – 23,296 1,081.00
23,296 – 23,330 1,083.00
23,330 – 23,365 1,085.00
23,365 – 23,400 1,087.00
23,400 – 23,435 1,089.00
23,435 – 23,470 1,091.00
23,470 – 23,504 1,093.00
23,504 – 23,539 1,095.00
23,539 – 23,574 1,097.00
23,574 – 23,609 1,099.00
23,609 – 23,643 1,101.00
23,643 – 23,678 1,103.00
23,678 – 23,713 1,105.00
23,713 – 23,748 1,107.00
23,748 – 23,783 1,109.00
23,783 – 23,817 1,111.00
23,817 – 23,852 1,113.00
23,852 – 23,887 1,115.00
23,887 – 23,922 1,117.00
23,922 – 23,957 1,119.00
23,957 – 23,991 1,121.00
23,991 – 24,026 1,123.00
24,026 – 24,061 1,125.00
24,061 – 24,096 1,127.00
24,096 – 24,130 1,129.00
24,130 – 24,165 1,131.00
24,165 – 24,200 1,133.00
24,200 – 24,235 1,135.00
24,235 – 24,270 1,137.00
24,270 – 24,304 1,139.00
24,304 – 24,339 1,141.00
24,339 – 24,374 1,143.00
24,374 – 24,409 1,145.00
24,409 – 24,443 1,147.00
24,443 – 24,478 1,149.00
24,478 – 24,513 1,151.00
24,513 – 24,548 1,153.00
24,548 – 24,583 1,155.00
24,583 – 24,617 1,157.00
24,617 – 24,652 1,159.00
24,652 – 24,687 1,161.00
24,687 – 24,722 1,163.00
24,722 – 24,757 1,165.00
24,757 – 24,791 1,167.00
24,791 – 24,826 1,169.00
24,826 – 24,861 1,171.00
24,861 – 24,896 1,173.00
$ 24,896 – $ 24,930 $ 1,175.00
24,930 – 24,965 1,177.00
24,965 – 25,000 1,179.00
25,000 – 25,035 1,181.00
25,035 – 25,070 1,183.00
25,070 – 25,104 1,185.00
25,104 – 25,139 1,187.00
25,139 – 25,174 1,189.00
25,174 – 25,209 1,191.00
25,209 – 25,243 1,193.00
25,243 – 25,278 1,195.00
25,278 – 25,313 1,197.00
25,313 – 25,348 1,199.00
25,348 – 25,383 1,201.00
25,383 – 25,417 1,203.00
25,417 – 25,452 1,205.00
25,452 – 25,487 1,207.00
25,487 – 25,522 1,209.00
25,522 – 25,557 1,211.00
25,557 – 25,591 1,213.00
25,591 – 25,626 1,215.00
25,626 – 25,661 1,217.00
25,661 – 25,696 1,219.00
25,696 – 25,730 1,221.00
25,730 – 25,765 1,223.00
25,765 – 25,800 1,225.00
25,800 – 25,835 1,227.00
25,835 – 25,870 1,229.00
25,870 – 25,904 1,231.00
25,904 – 25,939 1,233.00
25,939 – 25,974 1,235.00
25,974 – 26,009 1,237.00
26,009 – 26,043 1,239.00
26,043 – 26,078 1,241.00
26,078 – 26,113 1,243.00
26,113 – 26,148 1,245.00
26,148 – 26,183 1,247.00
26,183 – 26,217 1,249.00
26,217 – 26,252 1,251.00
26,252 – 26,287 1,253.00
26,287 – 26,322 1,255.00
26,322 – 26,357 1,257.00
26,357 – 26,391 1,259.00
26,391 – 26,426 1,261.00
26,426 – 26,461 1,263.00
26,461 – 26,496 1,265.00
26,496 – 26,530 1,267.00
26,530 – 26,565 1,269.00
26,565 – 26,600 1,271.00
26,600 – 26,635 1,273.00
26,635 – 26,670 1,275.00
26,670 – 26,704 1,277.00
26,704 – 26,739 1,279.00
26,739 – 26,774 1,281.00
26,774 – 26,809 1,283.00
26,809 – 26,843 1,285.00
26,843 – 26,878 1,287.00
26,878 – 26,913 1,289.00
26,913 – 26,948 1,291.00
26,948 – 26,983 1,293.00
26,983 – 27,017 1,295.00
27,017 – 27,052 1,297.00
27,052 – 27,087 1,299.00
27,087 – 27,122 1,301.00
$ 27,122 – $ 27,157 $ 1,303.00
27,157 – 27,191 1,305.00
27,191 – 27,226 1,307.00
27,226 – 27,261 1,309.00
27,261 – 27,296 1,311.00
27,296 – 27,330 1,313.00
27,330 – 27,365 1,315.00
27,365 – 27,400 1,317.00
27,400 – 27,435 1,319.00
27,435 – 27,470 1,321.00
27,470 – 27,504 1,323.00
27,504 – 27,539 1,325.00
27,539 – 27,574 1,327.00
27,574 – 27,609 1,329.00
27,609 – 27,643 1,331.00
27,643 – 27,678 1,333.00
27,678 – 27,713 1,335.00
27,713 – 27,748 1,337.00
27,748 – 27,783 1,339.00
27,783 – 27,817 1,341.00
27,817 – 27,852 1,343.00
27,852 – 27,887 1,345.00
27,887 – 27,922 1,347.00
27,922 – 27,957 1,349.00
27,957 – 27,991 1,351.00
27,991 – 28,026 1,353.00
28,026 – 28,061 1,355.00
28,061 – 28,096 1,357.00
28,096 – 28,130 1,359.00
28,130 – 28,165 1,361.00
28,165 – 28,200 1,363.00
28,200 – 28,235 1,365.00
28,235 – 28,270 1,367.00
28,270 – 28,304 1,369.00
28,304 – 28,339 1,371.00
28,339 – 28,374 1,373.00
28,374 – 28,409 1,375.00
28,409 – 28,443 1,377.00
28,443 – 28,478 1,379.00
28,478 – 28,513 1,381.00
28,513 – 28,548 1,383.00
28,548 – 28,583 1,385.00
28,583 – 28,617 1,387.00
28,617 – 28,652 1,389.00
28,652 – 28,687 1,391.00
28,687 – 28,722 1,393.00
28,722 – 28,757 1,395.00
28,757 – 28,791 1,397.00
28,791 – 28,826 1,399.00
28,826 – 28,861 1,401.00
28,861 – 28,896 1,403.00
28,896 – 28,930 1,405.00
28,930 – 28,965 1,407.00
28,965 – 29,000 1,409.00
29,000 – 29,035 1,411.00
29,035 – 29,070 1,413.00
29,070 – 29,104 1,415.00
29,104 – 29,139 1,417.00
29,139 – 29,174 1,419.00
29,174 – 29,209 1,421.00
29,209 – 29,243 1,423.00
29,243 – 29,278 1,425.00
29,278 – 29,313 1,427.00
29,313 – 29,348 1,429.00
$ 29,348 – $ 29,383 $ 1,431.00
29,383 – 29,417 1,433.00
29,417 – 29,452 1,435.00
29,452 – 29,487 1,437.00
29,487 – 29,522 1,439.00
29,522 – 29,557 1,441.00
29,557 – 29,591 1,443.00
29,591 – 29,626 1,445.00
29,626 – 29,661 1,447.00
29,661 – 29,696 1,449.00
29,696 – 29,730 1,451.00
29,730 – 29,765 1,453.00
29,765 – 29,800 1,455.00
29,800 – 29,835 1,457.00
29,835 – 29,870 1,459.00
29,870 – 29,904 1,461.00
29,904 – 29,939 1,463.00
29,939 – 29,974 1,465.00
29,974 – 30,009 1,467.00
30,009 – 30,043 1,469.00
30,043 – 30,078 1,471.00
30,078 – 30,113 1,473.00
30,113 – 30,148 1,475.00
30,148 – 30,183 1,477.00
30,183 – 30,217 1,479.00
30,217 – 30,252 1,481.00
30,252 – 30,287 1,483.00
30,287 – 30,322 1,485.00
30,322 – 30,357 1,487.00
30,357 – 30,391 1,489.00
30,391 – 30,426 1,491.00
30,426 – 30,461 1,493.00
30,461 – 30,496 1,495.00
30,496 – 30,530 1,497.00
30,530 – 30,565 1,499.00
30,565 – 30,600 1,501.00
30,600 – 30,635 1,503.00
30,635 – 30,670 1,505.00
30,670 – 30,704 1,507.00
30,704 – 30,739 1,509.00
30,739 – 30,774 1,511.00
30,774 – 30,809 1,513.00
30,809 – 30,843 1,515.00
30,843 – 30,878 1,517.00
30,878 – 30,913 1,519.00
30,913 – 30,948 1,521.00
30,948 – 30,983 1,523.00
30,983 – 31,017 1,525.00
31,017 – 31,052 1,527.00
31,052 – 31,087 1,529.00
31,087 – 31,122 1,531.00
31,122 – 31,157 1,533.00
31,157 – 31,191 1,535.00
31,191 – 31,226 1,537.00
31,226 – 31,261 1,539.00
31,261 – 31,296 1,541.00
31,296 – 31,330 1,543.00
31,330 – 31,365 1,545.00
31,365 – 31,400 1,547.00
31,400 – 31,435 1,549.00
31,435 – 31,470 1,551.00
31,470 – 31,504 1,553.00
31,504 – 31,539 1,555.00
31,539 – 31,574 1,557.00
Page 38
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 31,574 – $ 31,609 $ 1,559.00
31,609 – 31,643 1,561.00
31,643 – 31,678 1,563.00
31,678 – 31,713 1,565.00
31,713 – 31,748 1,567.00
31,748 – 31,783 1,569.00
31,783 – 31,817 1,571.00
31,817 – 31,852 1,573.00
31,852 – 31,887 1,575.00
31,887 – 31,922 1,577.00
31,922 – 31,957 1,579.00
31,957 – 31,991 1,581.00
31,991 – 32,026 1,583.00
32,026 – 32,061 1,585.00
32,061 – 32,096 1,587.00
32,096 – 32,130 1,589.00
32,130 – 32,165 1,591.00
32,165 – 32,200 1,593.00
32,200 – 32,235 1,595.00
32,235 – 32,270 1,597.00
32,270 – 32,304 1,599.00
32,304 – 32,339 1,601.00
32,339 – 32,374 1,603.00
32,374 – 32,409 1,605.00
32,409 – 32,443 1,607.00
32,443 – 32,478 1,609.00
32,478 – 32,513 1,611.00
32,513 – 32,548 1,613.00
32,548 – 32,583 1,615.00
32,583 – 32,617 1,617.00
32,617 – 32,652 1,619.00
32,652 – 32,687 1,621.00
32,687 – 32,722 1,623.00
32,722 – 32,757 1,625.00
32,757 – 32,791 1,627.00
32,791 – 32,826 1,629.00
32,826 – 32,861 1,631.00
32,861 – 32,896 1,633.00
32,896 – 32,930 1,635.00
32,930 – 32,965 1,637.00
32,965 – 33,000 1,639.00
33,000 – 33,035 1,641.00
33,035 – 33,070 1,643.00
33,070 – 33,104 1,645.00
33,104 – 33,139 1,647.00
33,139 – 33,174 1,649.00
33,174 – 33,209 1,651.00
33,209 – 33,243 1,653.00
33,243 – 33,278 1,655.00
33,278 – 33,313 1,657.00
33,313 – 33,348 1,659.00
33,348 – 33,383 1,661.00
33,383 – 33,417 1,663.00
33,417 – 33,452 1,665.00
33,452 – 33,487 1,667.00
33,487 – 33,522 1,669.00
33,522 – 33,557 1,671.00
33,557 – 33,591 1,673.00
33,591 – 33,626 1,675.00
33,626 – 33,661 1,677.00
33,661 – 33,696 1,679.00
33,696 – 33,730 1,681.00
33,730 – 33,765 1,683.00
33,765 – 33,800 1,685.00
$ 33,800 – $ 33,835 $ 1,687.00
33,835 – 33,870 1,689.00
33,870 – 33,904 1,691.00
33,904 – 33,939 1,693.00
33,939 – 33,974 1,695.00
33,974 – 34,009 1,697.00
34,009 – 34,043 1,699.00
34,043 – 34,078 1,701.00
34,078 – 34,113 1,703.00
34,113 – 34,148 1,705.00
34,148 – 34,183 1,707.00
34,183 – 34,217 1,709.00
34,217 – 34,252 1,711.00
34,252 – 34,287 1,713.00
34,287 – 34,322 1,715.00
34,322 – 34,357 1,717.00
34,357 – 34,391 1,719.00
34,391 – 34,426 1,721.00
34,426 – 34,461 1,723.00
34,461 – 34,496 1,725.00
34,496 – 34,530 1,727.00
34,530 – 34,565 1,729.00
34,565 – 34,600 1,731.00
34,600 – 34,635 1,733.00
34,635 – 34,670 1,735.00
34,670 – 34,704 1,737.00
34,704 – 34,739 1,739.00
34,739 – 34,774 1,741.00
34,774 – 34,809 1,743.00
34,809 – 34,843 1,745.00
34,843 – 34,878 1,747.00
34,878 – 34,913 1,749.00
34,913 – 34,948 1,751.00
34,948 – 34,983 1,753.00
34,983 – 35,017 1,755.00
35,017 – 35,052 1,757.00
35,052 – 35,087 1,759.00
35,087 – 35,122 1,761.00
35,122 – 35,157 1,763.00
35,157 – 35,191 1,765.00
35,191 – 35,226 1,767.00
35,226 – 35,261 1,769.00
35,261 – 35,296 1,771.00
35,296 – 35,330 1,773.00
35,330 – 35,365 1,775.00
35,365 – 35,400 1,777.00
35,400 – 35,435 1,779.00
35,435 – 35,470 1,781.00
35,470 – 35,504 1,783.00
35,504 – 35,539 1,785.00
35,539 – 35,574 1,787.00
35,574 – 35,609 1,789.00
35,609 – 35,643 1,791.00
35,643 – 35,678 1,793.00
35,678 – 35,713 1,795.00
35,713 – 35,748 1,797.00
35,748 – 35,783 1,799.00
35,783 – 35,817 1,801.00
35,817 – 35,852 1,803.00
35,852 – 35,887 1,805.00
35,887 – 35,922 1,807.00
35,922 – 35,957 1,809.00
35,957 – 35,991 1,811.00
35,991 – 36,026 1,813.00
$ 36,026 – $ 36,061 $ 1,815.00
36,061 – 36,096 1,817.00
36,096 – 36,130 1,819.00
36,130 – 36,165 1,821.00
36,165 – 36,200 1,823.00
36,200 – 36,235 1,825.00
36,235 – 36,270 1,827.00
36,270 – 36,304 1,829.00
36,304 – 36,339 1,831.00
36,339 – 36,374 1,833.00
36,374 – 36,409 1,835.00
36,409 – 36,443 1,837.00
36,443 – 36,478 1,839.00
36,478 – 36,513 1,841.00
36,513 – 36,548 1,843.00
36,548 – 36,583 1,845.00
36,583 – 36,617 1,847.00
36,617 – 36,652 1,849.00
36,652 – 36,687 1,851.00
36,687 – 36,722 1,853.00
36,722 – 36,757 1,855.00
36,757 – 36,791 1,857.00
36,791 – 36,826 1,859.00
36,826 – 36,861 1,861.00
36,861 – 36,896 1,863.00
36,896 – 36,930 1,865.00
36,930 – 36,965 1,867.00
36,965 – 37,000 1,869.00
37,000 – 37,035 1,871.00
37,035 – 37,070 1,873.00
37,070 – 37,104 1,875.00
37,104 – 37,139 1,877.00
37,139 – 37,174 1,879.00
37,174 – 37,209 1,881.00
37,209 – 37,243 1,883.00
37,243 – 37,278 1,885.00
37,278 – 37,313 1,887.00
37,313 – 37,348 1,889.00
37,348 – 37,383 1,891.00
37,383 – 37,417 1,893.00
37,417 – 37,452 1,895.00
37,452 – 37,487 1,897.00
37,487 – 37,522 1,899.00
37,522 – 37,557 1,901.00
37,557 – 37,591 1,903.00
37,591 – 37,626 1,905.00
37,626 – 37,661 1,907.00
37,661 – 37,696 1,909.00
37,696 – 37,730 1,911.00
37,730 – 37,765 1,913.00
37,765 – 37,800 1,915.00
37,800 – 37,835 1,917.00
37,835 – 37,870 1,919.00
37,870 – 37,904 1,921.00
37,904 – 37,939 1,923.00
37,939 – 37,974 1,925.00
37,974 – 38,009 1,927.00
38,009 – 38,043 1,929.00
38,043 – 38,078 1,931.00
38,078 – 38,113 1,933.00
38,113 – 38,148 1,935.00
38,148 – 38,183 1,937.00
38,183 – 38,217 1,939.00
38,217 – 38,252 1,941.00
$ 38,252 – $ 38,287 $ 1,943.00
38,287 – 38,322 1,945.00
38,322 – 38,357 1,947.00
38,357 – 38,391 1,949.00
38,391 – 38,426 1,951.00
38,426 – 38,461 1,953.00
38,461 – 38,496 1,955.00
38,496 – 38,530 1,957.00
38,530 – 38,565 1,959.00
38,565 – 38,600 1,961.00
38,600 – 38,635 1,963.00
38,635 – 38,670 1,965.00
38,670 – 38,704 1,967.00
38,704 – 38,739 1,969.00
38,739 – 38,774 1,971.00
38,774 – 38,809 1,973.00
38,809 – 38,843 1,975.00
38,843 – 38,878 1,977.00
38,878 – 38,913 1,979.00
38,913 – 38,948 1,981.00
38,948 – 38,983 1,983.00
38,983 – 39,017 1,985.00
39,017 – 39,052 1,987.00
39,052 – 39,087 1,989.00
39,087 – 39,122 1,991.00
39,122 – 39,157 1,993.00
39,157 – 39,191 1,995.00
39,191 – 39,226 1,997.00
39,226 – 39,261 1,999.00
39,261 – 39,296 2,001.00
39,296 – 39,330 2,003.00
39,330 – 39,365 2,005.00
39,365 – 39,400 2,007.00
39,400 – 39,435 2,009.00
39,435 – 39,470 2,011.00
39,470 – 39,504 2,013.00
39,504 – 39,539 2,015.00
39,539 – 39,574 2,017.00
39,574 – 39,609 2,019.00
39,609 – 39,643 2,021.00
39,643 – 39,678 2,023.00
39,678 – 39,713 2,025.00
39,713 – 39,748 2,027.00
39,748 – 39,783 2,029.00
39,783 – 39,817 2,031.00
39,817 – 39,852 2,033.00
39,852 – 39,887 2,035.00
39,887 – 39,922 2,037.00
39,922 – 39,957 2,039.00
39,957 – 39,991 2,041.00
39,991 – 40,026 2,043.00
40,026 – 40,061 2,045.00
40,061 – 40,096 2,047.00
40,096 – 40,130 2,049.00
40,130 – 40,165 2,051.00
40,165 – 40,200 2,053.00
40,200 – 40,235 2,055.00
40,235 – 40,270 2,057.00
40,270 – 40,304 2,059.00
40,304 – 40,339 2,061.00
40,339 – 40,374 2,063.00
40,374 – 40,409 2,065.00
40,409 – 40,443 2,067.00
40,443 – 40,478 2,069.00
$ 40,478 – $ 40,513 $ 2,071.00
40,513 – 40,548 2,073.00
40,548 – 40,583 2,075.00
40,583 – 40,617 2,077.00
40,617 – 40,652 2,079.00
40,652 – 40,687 2,081.00
40,687 – 40,722 2,083.00
40,722 – 40,757 2,085.00
40,757 – 40,791 2,087.00
40,791 – 40,826 2,089.00
40,826 – 40,861 2,091.00
40,861 – 40,896 2,093.00
40,896 – 40,930 2,095.00
40,930 – 40,965 2,097.00
40,965 – 41,000 2,099.00
41,000 – 41,035 2,101.00
41,035 – 41,070 2,103.00
41,070 – 41,104 2,105.00
41,104 – 41,139 2,107.00
41,139 – 41,174 2,109.00
41,174 – 41,209 2,111.00
41,209 – 41,243 2,113.00
41,243 – 41,278 2,115.00
41,278 – 41,313 2,117.00
41,313 – 41,348 2,119.00
41,348 – 41,383 2,121.00
41,383 – 41,417 2,123.00
41,417 – 41,452 2,125.00
41,452 – 41,487 2,127.00
41,487 – 41,522 2,129.00
41,522 – 41,557 2,131.00
41,557 – 41,591 2,133.00
41,591 – 41,626 2,135.00
41,626 – 41,661 2,137.00
41,661 – 41,696 2,139.00
41,696 – 41,730 2,141.00
41,730 – 41,765 2,143.00
41,765 – 41,800 2,145.00
41,800 – 41,835 2,147.00
41,835 – 41,870 2,149.00
41,870 – 41,904 2,151.00
41,904 – 41,939 2,153.00
41,939 – 41,974 2,155.00
41,974 – 42,009 2,157.00
42,009 – 42,043 2,159.00
42,043 – 42,078 2,161.00
42,078 – 42,113 2,163.00
42,113 – 42,148 2,165.00
42,148 – 42,183 2,167.00
42,183 – 42,217 2,169.00
42,217 – 42,252 2,171.00
42,252 – 42,287 2,173.00
42,287 – 42,322 2,175.00
42,322 – 42,357 2,177.00
42,357 – 42,391 2,179.00
42,391 – 42,426 2,181.00
42,426 – 42,461 2,183.00
42,461 – 42,496 2,185.00
42,496 – 42,530 2,187.00
42,530 – 42,565 2,189.00
42,565 – 42,600 2,191.00
42,600 – 42,635 2,193.00
42,635 – 42,670 2,195.00
42,670 – 42,704 2,197.00
Page 39
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 42,704 – $ 42,739 $ 2,199.00
42,739 – 42,774 2,201.00
42,774 – 42,809 2,203.00
42,809 – 42,843 2,205.00
42,843 – 42,878 2,207.00
42,878 – 42,913 2,209.00
42,913 – 42,948 2,211.00
42,948 – 42,983 2,213.00
42,983 – 43,017 2,215.00
43,017 – 43,052 2,217.00
43,052 – 43,087 2,219.00
43,087 – 43,122 2,221.00
43,122 – 43,157 2,223.00
43,157 – 43,191 2,225.00
43,191 – 43,226 2,227.00
43,226 – 43,261 2,229.00
43,261 – 43,296 2,231.00
43,296 – 43,330 2,233.00
43,330 – 43,365 2,235.00
43,365 – 43,400 2,237.00
43,400 – 43,435 2,239.00
43,435 – 43,470 2,241.00
43,470 – 43,504 2,243.00
43,504 – 43,539 2,245.00
43,539 – 43,574 2,247.00
43,574 – 43,609 2,249.00
43,609 – 43,643 2,251.00
43,643 – 43,678 2,253.00
43,678 – 43,713 2,255.00
43,713 – 43,748 2,257.00
43,748 – 43,783 2,259.00
43,783 – 43,817 2,261.00
43,817 – 43,852 2,263.00
43,852 – 43,887 2,265.00
43,887 – 43,922 2,267.00
43,922 – 43,957 2,269.00
43,957 – 43,991 2,271.00
43,991 – 44,026 2,273.00
44,026 – 44,061 2,275.00
44,061 – 44,096 2,277.00
44,096 – 44,130 2,279.00
44,130 – 44,165 2,281.00
44,165 – 44,200 2,283.00
44,200 – 44,235 2,285.00
44,235 – 44,270 2,287.00
44,270 – 44,304 2,289.00
44,304 – 44,339 2,291.00
44,339 – 44,374 2,293.00
44,374 – 44,409 2,295.00
44,409 – 44,443 2,297.00
44,443 – 44,478 2,299.00
44,478 – 44,513 2,301.00
44,513 – 44,548 2,303.00
44,548 – 44,583 2,305.00
44,583 – 44,617 2,307.00
44,617 – 44,652 2,309.00
44,652 – 44,687 2,311.00
44,687 – 44,722 2,313.00
44,722 – 44,757 2,315.00
44,757 – 44,791 2,317.00
44,791 – 44,826 2,319.00
44,826 – 44,861 2,321.00
44,861 – 44,896 2,323.00
44,896 – 44,930 2,325.00
$ 44,930 – $ 44,965 $ 2,327.00
44,965 – 45,000 2,329.00
45,000 – 45,035 2,331.00
45,035 – 45,070 2,333.00
45,070 – 45,104 2,335.00
45,104 – 45,139 2,337.00
45,139 – 45,174 2,339.00
45,174 – 45,209 2,341.00
45,209 – 45,243 2,343.00
45,243 – 45,278 2,345.00
45,278 – 45,313 2,347.00
45,313 – 45,348 2,349.00
45,348 – 45,383 2,351.00
45,383 – 45,417 2,353.00
45,417 – 45,452 2,355.00
45,452 – 45,487 2,357.00
45,487 – 45,522 2,359.00
45,522 – 45,557 2,361.00
45,557 – 45,591 2,363.00
45,591 – 45,626 2,365.00
45,626 – 45,661 2,367.00
45,661 – 45,696 2,369.00
45,696 – 45,730 2,371.00
45,730 – 45,765 2,373.00
45,765 – 45,800 2,375.00
45,800 – 45,835 2,377.00
45,835 – 45,870 2,379.00
45,870 – 45,904 2,381.00
45,904 – 45,939 2,383.00
45,939 – 45,974 2,385.00
45,974 – 46,009 2,387.00
46,009 – 46,043 2,389.00
46,043 – 46,078 2,391.00
46,078 – 46,113 2,393.00
46,113 – 46,148 2,395.00
46,148 – 46,183 2,397.00
46,183 – 46,217 2,399.00
46,217 – 46,252 2,401.00
46,252 – 46,287 2,403.00
46,287 – 46,322 2,405.00
46,322 – 46,357 2,407.00
46,357 – 46,391 2,409.00
46,391 – 46,426 2,411.00
46,426 – 46,461 2,413.00
46,461 – 46,496 2,415.00
46,496 – 46,530 2,417.00
46,530 – 46,565 2,419.00
46,565 – 46,600 2,421.00
46,600 – 46,635 2,423.00
46,635 – 46,670 2,425.00
46,670 – 46,704 2,427.00
46,704 – 46,739 2,429.00
46,739 – 46,774 2,431.00
46,774 – 46,809 2,433.00
46,809 – 46,843 2,435.00
46,843 – 46,878 2,437.00
46,878 – 46,913 2,439.00
46,913 – 46,948 2,441.00
46,948 – 46,983 2,443.00
46,983 – 47,017 2,445.00
47,017 – 47,052 2,447.00
47,052 – 47,087 2,449.00
47,087 – 47,122 2,451.00
47,122 – 47,157 2,453.00
$ 47,157 – $ 47,191 $ 2,455.00
47,191 – 47,226 2,457.00
47,226 – 47,261 2,459.00
47,261 – 47,296 2,461.00
47,296 – 47,330 2,463.00
47,330 – 47,365 2,465.00
47,365 – 47,400 2,467.00
47,400 – 47,435 2,469.00
47,435 – 47,470 2,471.00
47,470 – 47,504 2,473.00
47,504 – 47,539 2,475.00
47,539 – 47,574 2,477.00
47,574 – 47,609 2,479.00
47,609 – 47,643 2,481.00
47,643 – 47,678 2,483.00
47,678 – 47,713 2,485.00
47,713 – 47,748 2,487.00
47,748 – 47,783 2,489.00
47,783 – 47,817 2,491.00
47,817 – 47,852 2,493.00
47,852 – 47,887 2,495.00
47,887 – 47,922 2,497.00
47,922 – 47,957 2,499.00
47,957 – 47,991 2,501.00
47,991 – 48,026 2,503.00
48,026 – 48,061 2,505.00
48,061 – 48,096 2,507.00
48,096 – 48,130 2,509.00
48,130 – 48,165 2,511.00
48,165 – 48,200 2,513.00
48,200 – 48,235 2,515.00
48,235 – 48,270 2,517.00
48,270 – 48,304 2,519.00
48,304 – 48,339 2,521.00
48,339 – 48,374 2,523.00
48,374 – 48,409 2,525.00
48,409 – 48,443 2,527.00
48,443 – 48,478 2,529.00
48,478 – 48,513 2,531.00
48,513 – 48,548 2,533.00
48,548 – 48,583 2,535.00
48,583 – 48,617 2,537.00
48,617 – 48,652 2,539.00
48,652 – 48,687 2,541.00
48,687 – 48,722 2,543.00
48,722 – 48,757 2,545.00
48,757 – 48,791 2,547.00
48,791 – 48,826 2,549.00
48,826 – 48,861 2,551.00
48,861 – 48,896 2,553.00
48,896 – 48,930 2,555.00
48,930 – 48,965 2,557.00
48,965 – 49,000 2,559.00
49,000 – 49,035 2,561.00
49,035 – 49,070 2,563.00
49,070 – 49,104 2,565.00
49,104 – 49,139 2,567.00
49,139 – 49,174 2,569.00
49,174 – 49,209 2,571.00
49,209 – 49,243 2,573.00
49,243 – 49,278 2,575.00
49,278 – 49,313 2,577.00
49,313 – 49,348 2,579.00
49,348 – 49,383 2,581.00
$ 49,383 – $ 49,417 $ 2,583.00
49,417 – 49,452 2,585.00
49,452 – 49,487 2,587.00
49,487 – 49,522 2,589.00
49,522 – 49,557 2,591.00
49,557 – 49,591 2,593.00
49,591 – 49,626 2,595.00
49,626 – 49,661 2,597.00
49,661 – 49,696 2,599.00
49,696 – 49,730 2,601.00
49,730 – 49,765 2,603.00
49,765 – 49,800 2,605.00
49,800 – 49,835 2,607.00
49,835 – 49,870 2,609.00
49,870 – 49,904 2,611.00
49,904 – 49,939 2,613.00
49,939 – 49,974 2,615.00
49,974 – 50,009 2,617.00
50,009 – 50,043 2,619.00
50,043 – 50,078 2,621.00
50,078 – 50,113 2,623.00
50,113 – 50,148 2,625.00
50,148 – 50,183 2,627.00
50,183 – 50,217 2,629.00
50,217 – 50,252 2,631.00
50,252 – 50,287 2,633.00
50,287 – 50,322 2,635.00
50,322 – 50,357 2,637.00
50,357 – 50,391 2,639.00
50,391 – 50,426 2,641.00
50,426 – 50,461 2,643.00
50,461 – 50,496 2,645.00
50,496 – 50,530 2,647.00
50,530 – 50,565 2,649.00
50,565 – 50,600 2,651.00
50,600 – 50,635 2,653.00
50,635 – 50,670 2,655.00
50,670 – 50,704 2,657.00
50,704 – 50,739 2,659.00
50,739 – 50,774 2,661.00
50,774 – 50,809 2,663.00
50,809 – 50,843 2,665.00
50,843 – 50,878 2,667.00
50,878 – 50,913 2,669.00
50,913 – 50,948 2,671.00
50,948 – 50,983 2,673.00
50,983 – 51,017 2,675.00
51,017 – 51,052 2,677.00
51,052 – 51,087 2,679.00
51,087 – 51,122 2,681.00
51,122 – 51,157 2,683.00
51,157 – 51,191 2,685.00
51,191 – 51,226 2,687.00
51,226 – 51,261 2,689.00
51,261 – 51,296 2,691.00
51,296 – 51,330 2,693.00
51,330 – 51,365 2,695.00
51,365 – 51,400 2,697.00
51,400 – 51,435 2,699.00
51,435 – 51,470 2,701.00
51,470 – 51,504 2,703.00
51,504 – 51,539 2,705.00
51,539 – 51,574 2,707.00
51,574 – 51,609 2,709.00
$ 51,609 – $ 51,643 $ 2,711.00
51,643 – 51,678 2,713.00
51,678 – 51,713 2,715.00
51,713 – 51,748 2,717.00
51,748 – 51,783 2,719.00
51,783 – 51,817 2,721.00
51,817 – 51,852 2,723.00
51,852 – 51,887 2,725.00
51,887 – 51,922 2,727.00
51,922 – 51,957 2,729.00
51,957 – 51,991 2,731.00
51,991 – 52,026 2,733.00
52,026 – 52,061 2,735.00
52,061 – 52,096 2,737.00
52,096 – 52,130 2,739.00
52,130 – 52,165 2,741.00
52,165 – 52,200 2,743.00
52,200 – 52,235 2,745.00
52,235 – 52,270 2,747.00
52,270 – 52,304 2,749.00
52,304 – 52,339 2,751.00
52,339 – 52,374 2,753.00
52,374 – 52,409 2,755.00
52,409 – 52,443 2,757.00
52,443 – 52,478 2,759.00
52,478 – 52,513 2,761.00
52,513 – 52,548 2,763.00
52,548 – 52,583 2,765.00
52,583 – 52,617 2,767.00
52,617 – 52,652 2,769.00
52,652 – 52,687 2,771.00
52,687 – 52,722 2,773.00
52,722 – 52,757 2,775.00
52,757 – 52,791 2,777.00
52,791 – 52,826 2,779.00
52,826 – 52,861 2,781.00
52,861 – 52,896 2,783.00
52,896 – 52,930 2,785.00
52,930 – 52,965 2,787.00
52,965 – 53,000 2,789.00
53,000 – 53,035 2,791.00
53,035 – 53,070 2,793.00
53,070 – 53,104 2,795.00
53,104 – 53,139 2,797.00
53,139 – 53,174 2,799.00
53,174 – 53,209 2,801.00
53,209 – 53,243 2,803.00
53,243 – 53,278 2,805.00
53,278 – 53,313 2,807.00
53,313 – 53,348 2,809.00
53,348 – 53,383 2,811.00
53,383 – 53,417 2,813.00
53,417 – 53,452 2,815.00
53,452 – 53,487 2,817.00
53,487 – 53,522 2,819.00
53,522 – 53,557 2,821.00
53,557 – 53,591 2,823.00
53,591 – 53,626 2,825.00
53,626 – 53,661 2,827.00
53,661 – 53,696 2,829.00
53,696 – 53,730 2,831.00
53,730 – 53,765 2,833.00
53,765 – 53,800 2,835.00
53,800 – 53,835 2,837.00
Page 40
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 53,835 – $ 53,870 $ 2,839.00
53,870 – 53,904 2,841.00
53,904 – 53,939 2,843.00
53,939 – 53,974 2,845.00
53,974 – 54,009 2,847.00
54,009 – 54,043 2,849.00
54,043 – 54,078 2,851.00
54,078 – 54,113 2,853.00
54,113 – 54,148 2,855.00
54,148 – 54,183 2,857.00
54,183 – 54,217 2,859.00
54,217 – 54,252 2,861.00
54,252 – 54,287 2,863.00
54,287 – 54,322 2,865.00
54,322 – 54,357 2,867.00
54,357 – 54,391 2,869.00
54,391 – 54,426 2,871.00
54,426 – 54,461 2,873.00
54,461 – 54,496 2,875.00
54,496 – 54,530 2,877.00
54,530 – 54,565 2,879.00
54,565 – 54,600 2,881.00
54,600 – 54,635 2,883.00
54,635 – 54,670 2,885.00
54,670 – 54,704 2,887.00
54,704 – 54,739 2,889.00
54,739 – 54,774 2,891.00
54,774 – 54,809 2,893.00
54,809 – 54,843 2,895.00
54,843 – 54,878 2,897.00
54,878 – 54,913 2,899.00
54,913 – 54,948 2,901.00
54,948 – 54,983 2,903.00
54,983 – 55,017 2,905.00
55,017 – 55,052 2,907.00
55,052 – 55,087 2,909.00
55,087 – 55,122 2,911.00
55,122 – 55,157 2,913.00
55,157 – 55,191 2,915.00
55,191 – 55,226 2,917.00
55,226 – 55,261 2,919.00
55,261 – 55,296 2,921.00
55,296 – 55,330 2,923.00
55,330 – 55,365 2,925.00
55,365 – 55,400 2,927.00
55,400 – 55,435 2,929.00
55,435 – 55,470 2,931.00
55,470 – 55,504 2,933.00
55,504 – 55,539 2,935.00
55,539 – 55,574 2,937.00
55,574 – 55,609 2,939.00
55,609 – 55,643 2,941.00
55,643 – 55,678 2,943.00
55,678 – 55,713 2,945.00
55,713 – 55,748 2,947.00
55,748 – 55,783 2,949.00
55,783 – 55,817 2,951.00
55,817 – 55,852 2,953.00
55,852 – 55,887 2,955.00
55,887 – 55,922 2,957.00
55,922 – 55,957 2,959.00
55,957 – 55,991 2,961.00
55,991 – 56,026 2,963.00
56,026 – 56,061 2,965.00
$ 56,061 – $ 56,096 $ 2,967.00
56,096 – 56,130 2,969.00
56,130 – 56,165 2,971.00
56,165 – 56,200 2,973.00
56,200 – 56,235 2,975.00
56,235 – 56,270 2,977.00
56,270 – 56,304 2,979.00
56,304 – 56,339 2,981.00
56,339 – 56,374 2,983.00
56,374 – 56,409 2,985.00
56,409 – 56,443 2,987.00
56,443 – 56,478 2,989.00
56,478 – 56,513 2,991.00
56,513 – 56,548 2,993.00
56,548 – 56,583 2,995.00
56,583 – 56,617 2,997.00
56,617 – 56,652 2,999.00
56,652 – 56,687 3,001.00
56,687 – 56,722 3,003.00
56,722 – 56,757 3,005.00
56,757 – 56,791 3,007.00
56,791 – 56,826 3,009.00
56,826 – 56,861 3,011.00
56,861 – 56,896 3,013.00
56,896 – 56,930 3,015.00
56,930 – 56,965 3,017.00
56,965 – 57,000 3,019.00
57,000 – 57,035 3,021.00
57,035 – 57,070 3,023.00
57,070 – 57,104 3,025.00
57,104 – 57,139 3,027.00
57,139 – 57,174 3,029.00
57,174 – 57,209 3,031.00
57,209 – 57,243 3,033.00
57,243 – 57,278 3,035.00
57,278 – 57,313 3,037.00
57,313 – 57,348 3,039.00
57,348 – 57,383 3,041.00
57,383 – 57,417 3,043.00
57,417 – 57,452 3,045.00
57,452 – 57,487 3,047.00
57,487 – 57,522 3,049.00
57,522 – 57,557 3,051.00
57,557 – 57,591 3,053.00
57,591 – 57,626 3,055.00
57,626 – 57,661 3,057.00
57,661 – 57,696 3,059.00
57,696 – 57,730 3,061.00
57,730 – 57,765 3,063.00
57,765 – 57,800 3,065.00
57,800 – 57,835 3,067.00
57,835 – 57,870 3,069.00
57,870 – 57,904 3,071.00
57,904 – 57,939 3,073.00
57,939 – 57,974 3,075.00
57,974 – 58,009 3,077.00
58,009 – 58,043 3,079.00
58,043 – 58,078 3,081.00
58,078 – 58,113 3,083.00
58,113 – 58,148 3,085.00
58,148 – 58,183 3,087.00
58,183 – 58,217 3,089.00
58,217 – 58,252 3,091.00
58,252 – 58,287 3,093.00
$ 58,287 – $ 58,322 $ 3,095.00
58,322 – 58,357 3,097.00
58,357 – 58,391 3,099.00
58,391 – 58,426 3,101.00
58,426 – 58,461 3,103.00
58,461 – 58,496 3,105.00
58,496 – 58,530 3,107.00
58,530 – 58,565 3,109.00
58,565 – 58,600 3,111.00
58,600 – 58,635 3,113.00
58,635 – 58,670 3,115.00
58,670 – 58,704 3,117.00
58,704 – 58,739 3,119.00
58,739 – 58,774 3,121.00
58,774 – 58,809 3,123.00
58,809 – 58,843 3,125.00
58,843 – 58,878 3,127.00
58,878 – 58,913 3,129.00
58,913 – 58,948 3,131.00
58,948 – 58,983 3,133.00
58,983 – 59,017 3,135.00
59,017 – 59,052 3,137.00
59,052 – 59,087 3,139.00
59,087 – 59,122 3,141.00
59,122 – 59,157 3,143.00
59,157 – 59,191 3,145.00
59,191 – 59,226 3,147.00
59,226 – 59,261 3,149.00
59,261 – 59,296 3,151.00
59,296 – 59,330 3,153.00
59,330 – 59,365 3,155.00
59,365 – 59,400 3,157.00
59,400 – 59,435 3,159.00
59,435 – 59,470 3,161.00
59,470 – 59,504 3,163.00
59,504 – 59,539 3,165.00
59,539 – 59,574 3,167.00
59,574 – 59,609 3,169.00
59,609 – 59,643 3,171.00
59,643 – 59,678 3,173.00
59,678 – 59,713 3,175.00
59,713 – 59,748 3,177.00
59,748 – 59,783 3,179.00
59,783 – 59,817 3,181.00
59,817 – 59,852 3,183.00
59,852 – 59,887 3,185.00
59,887 – 59,922 3,187.00
59,922 – 59,957 3,189.00
59,957 – 59,991 3,191.00
59,991 – 60,026 3,193.00
60,026 – 60,061 3,195.00
60,061 – 60,096 3,197.00
60,096 – 60,130 3,199.00
60,130 – 60,165 3,201.00
60,165 – 60,200 3,203.00
60,200 – 60,235 3,205.00
60,235 – 60,270 3,207.00
60,270 – 60,304 3,209.00
60,304 – 60,339 3,211.00
60,339 – 60,374 3,213.00
60,374 – 60,409 3,215.00
60,409 – 60,443 3,217.00
60,443 – 60,478 3,219.00
60,478 – 60,513 3,221.00
$ 60,513 – $ 60,548 $ 3,223.00
60,548 – 60,583 3,225.00
60,583 – 60,617 3,227.00
60,617 – 60,652 3,229.00
60,652 – 60,687 3,231.00
60,687 – 60,722 3,233.00
60,722 – 60,757 3,235.00
60,757 – 60,791 3,237.00
60,791 – 60,826 3,239.00
60,826 – 60,861 3,241.00
60,861 – 60,896 3,243.00
60,896 – 60,930 3,245.00
60,930 – 60,965 3,247.00
60,965 – 61,000 3,249.00
61,000 – 61,035 3,251.00
61,035 – 61,070 3,253.00
61,070 – 61,104 3,255.00
61,104 – 61,139 3,257.00
61,139 – 61,174 3,259.00
61,174 – 61,209 3,261.00
61,209 – 61,243 3,263.00
61,243 – 61,278 3,265.00
61,278 – 61,313 3,267.00
61,313 – 61,348 3,269.00
61,348 – 61,383 3,271.00
61,383 – 61,417 3,273.00
61,417 – 61,452 3,275.00
61,452 – 61,487 3,277.00
61,487 – 61,522 3,279.00
61,522 – 61,557 3,281.00
61,557 – 61,591 3,283.00
61,591 – 61,626 3,285.00
61,626 – 61,661 3,287.00
61,661 – 61,696 3,289.00
61,696 – 61,730 3,291.00
61,730 – 61,765 3,293.00
61,765 – 61,800 3,295.00
61,800 – 61,835 3,297.00
61,835 – 61,870 3,299.00
61,870 – 61,904 3,301.00
61,904 – 61,939 3,303.00
61,939 – 61,974 3,305.00
61,974 – 62,009 3,307.00
62,009 – 62,043 3,309.00
62,043 – 62,078 3,311.00
62,078 – 62,113 3,313.00
62,113 – 62,148 3,315.00
62,148 – 62,183 3,317.00
62,183 – 62,217 3,319.00
62,217 – 62,252 3,321.00
62,252 – 62,287 3,323.00
62,287 – 62,322 3,325.00
62,322 – 62,357 3,327.00
62,357 – 62,391 3,329.00
62,391 – 62,426 3,331.00
62,426 – 62,461 3,333.00
62,461 – 62,496 3,335.00
62,496 – 62,530 3,337.00
62,530 – 62,565 3,339.00
62,565 – 62,600 3,341.00
62,600 – 62,635 3,343.00
62,635 – 62,670 3,345.00
62,670 – 62,704 3,347.00
62,704 – 62,739 3,349.00
$ 62,739 – $ 62,774 $ 3,351.00
62,774 – 62,809 3,353.00
62,809 – 62,843 3,355.00
62,843 – 62,878 3,357.00
62,878 – 62,913 3,359.00
62,913 – 62,948 3,361.00
62,948 – 62,983 3,363.00
62,983 – 63,017 3,365.00
63,017 – 63,052 3,367.00
63,052 – 63,087 3,369.00
63,087 – 63,122 3,371.00
63,122 – 63,157 3,373.00
63,157 – 63,191 3,375.00
63,191 – 63,226 3,377.00
63,226 – 63,261 3,379.00
63,261 – 63,296 3,381.00
63,296 – 63,330 3,383.00
63,330 – 63,365 3,385.00
63,365 – 63,400 3,387.00
63,400 – 63,435 3,389.00
63,435 – 63,470 3,391.00
63,470 – 63,504 3,393.00
63,504 – 63,539 3,395.00
63,539 – 63,574 3,397.00
63,574 – 63,609 3,399.00
63,609 – 63,643 3,401.00
63,643 – 63,678 3,403.00
63,678 – 63,713 3,405.00
63,713 – 63,748 3,407.00
63,748 – 63,783 3,409.00
63,783 – 63,817 3,411.00
63,817 – 63,852 3,413.00
63,852 – 63,887 3,415.00
63,887 – 63,922 3,417.00
63,922 – 63,957 3,419.00
63,957 – 63,991 3,421.00
63,991 – 64,026 3,423.00
64,026 – 64,061 3,425.00
64,061 – 64,096 3,427.00
64,096 – 64,130 3,429.00
64,130 – 64,165 3,431.00
64,165 – 64,200 3,433.00
64,200 – 64,235 3,435.00
64,235 – 64,270 3,437.00
64,270 – 64,304 3,439.00
64,304 – 64,339 3,441.00
64,339 – 64,374 3,443.00
64,374 – 64,409 3,445.00
64,409 – 64,443 3,447.00
64,443 – 64,478 3,449.00
64,478 – 64,513 3,451.00
64,513 – 64,548 3,453.00
64,548 – 64,583 3,455.00
64,583 – 64,617 3,457.00
64,617 – 64,652 3,459.00
64,652 – 64,687 3,461.00
64,687 – 64,722 3,463.00
64,722 – 64,757 3,465.00
64,757 – 64,791 3,467.00
64,791 – 64,826 3,469.00
64,826 – 64,861 3,471.00
64,861 – 64,896 3,473.00
64,896 – 64,930 3,475.00
64,930 – 64,965 3,477.00
Page 41
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 64,965 – $ 65,000 $ 3,479.00
65,000 – 65,035 3,481.00
65,035 – 65,070 3,483.00
65,070 – 65,104 3,485.00
65,104 – 65,139 3,487.00
65,139 – 65,174 3,489.00
65,174 – 65,209 3,491.00
65,209 – 65,243 3,493.00
65,243 – 65,278 3,495.00
65,278 – 65,313 3,497.00
65,313 – 65,348 3,499.00
65,348 – 65,383 3,501.00
65,383 – 65,417 3,503.00
65,417 – 65,452 3,505.00
65,452 – 65,487 3,507.00
65,487 – 65,522 3,509.00
65,522 – 65,557 3,511.00
65,557 – 65,591 3,513.00
65,591 – 65,626 3,515.00
65,626 – 65,661 3,517.00
65,661 – 65,696 3,519.00
65,696 – 65,730 3,521.00
65,730 – 65,765 3,523.00
65,765 – 65,800 3,525.00
65,800 – 65,835 3,527.00
65,835 – 65,870 3,529.00
65,870 – 65,904 3,531.00
65,904 – 65,939 3,533.00
65,939 – 65,974 3,535.00
65,974 – 66,009 3,537.00
66,009 – 66,043 3,539.00
66,043 – 66,078 3,541.00
66,078 – 66,113 3,543.00
66,113 – 66,148 3,545.00
66,148 – 66,183 3,547.00
66,183 – 66,217 3,549.00
66,217 – 66,252 3,551.00
66,252 – 66,287 3,553.00
66,287 – 66,322 3,555.00
66,322 – 66,357 3,557.00
66,357 – 66,391 3,559.00
66,391 – 66,426 3,561.00
66,426 – 66,461 3,563.00
66,461 – 66,496 3,565.00
66,496 – 66,530 3,567.00
66,530 – 66,565 3,569.00
66,565 – 66,600 3,571.00
66,600 – 66,635 3,573.00
66,635 – 66,670 3,575.00
66,670 – 66,704 3,577.00
66,704 – 66,739 3,579.00
66,739 – 66,774 3,581.00
66,774 – 66,809 3,583.00
66,809 – 66,843 3,585.00
66,843 – 66,878 3,587.00
66,878 – 66,913 3,589.00
66,913 – 66,948 3,591.00
66,948 – 66,983 3,593.00
66,983 – 67,017 3,595.00
67,017 – 67,052 3,597.00
67,052 – 67,087 3,599.00
67,087 – 67,122 3,601.00
67,122 – 67,157 3,603.00
67,157 – 67,191 3,605.00
$ 67,191 – $ 67,226 $ 3,607.00
67,226 – 67,261 3,609.00
67,261 – 67,296 3,611.00
67,296 – 67,330 3,613.00
67,330 – 67,365 3,615.00
67,365 – 67,400 3,617.00
67,400 – 67,435 3,619.00
67,435 – 67,470 3,621.00
67,470 – 67,504 3,623.00
67,504 – 67,539 3,625.00
67,539 – 67,574 3,627.00
67,574 – 67,609 3,629.00
67,609 – 67,643 3,631.00
67,643 – 67,678 3,633.00
67,678 – 67,713 3,635.00
67,713 – 67,748 3,637.00
67,748 – 67,783 3,639.00
67,783 – 67,817 3,641.00
67,817 – 67,852 3,643.00
67,852 – 67,887 3,645.00
67,887 – 67,922 3,647.00
67,922 – 67,957 3,649.00
67,957 – 67,991 3,651.00
67,991 – 68,026 3,653.00
68,026 – 68,061 3,655.00
68,061 – 68,096 3,657.00
68,096 – 68,130 3,659.00
68,130 – 68,165 3,661.00
68,165 – 68,200 3,663.00
68,200 – 68,235 3,665.00
68,235 – 68,270 3,667.00
68,270 – 68,304 3,669.00
68,304 – 68,339 3,671.00
68,339 – 68,374 3,673.00
68,374 – 68,409 3,675.00
68,409 – 68,443 3,677.00
68,443 – 68,478 3,679.00
68,478 – 68,513 3,681.00
68,513 – 68,548 3,683.00
68,548 – 68,583 3,685.00
68,583 – 68,617 3,687.00
68,617 – 68,652 3,689.00
68,652 – 68,687 3,691.00
68,687 – 68,722 3,693.00
68,722 – 68,757 3,695.00
68,757 – 68,791 3,697.00
68,791 – 68,826 3,699.00
68,826 – 68,861 3,701.00
68,861 – 68,896 3,703.00
68,896 – 68,930 3,705.00
68,930 – 68,965 3,707.00
68,965 – 69,000 3,709.00
69,000 – 69,035 3,711.00
69,035 – 69,070 3,713.00
69,070 – 69,104 3,715.00
69,104 – 69,139 3,717.00
69,139 – 69,174 3,719.00
69,174 – 69,209 3,721.00
69,209 – 69,243 3,723.00
69,243 – 69,278 3,725.00
69,278 – 69,313 3,727.00
69,313 – 69,348 3,729.00
69,348 – 69,383 3,731.00
69,383 – 69,417 3,733.00
$ 69,417 – $ 69,452 $ 3,735.00
69,452 – 69,487 3,737.00
69,487 – 69,522 3,739.00
69,522 – 69,557 3,741.00
69,557 – 69,591 3,743.00
69,591 – 69,626 3,745.00
69,626 – 69,661 3,747.00
69,661 – 69,696 3,749.00
69,696 – 69,730 3,751.00
69,730 – 69,765 3,753.00
69,765 – 69,800 3,755.00
69,800 – 69,835 3,757.00
69,835 – 69,870 3,759.00
69,870 – 69,904 3,761.00
69,904 – 69,939 3,763.00
69,939 – 69,974 3,765.00
69,974 – 70,009 3,767.00
70,009 – 70,043 3,769.00
70,043 – 70,078 3,771.00
70,078 – 70,113 3,773.00
70,113 – 70,148 3,775.00
70,148 – 70,183 3,777.00
70,183 – 70,217 3,779.00
70,217 – 70,252 3,781.00
70,252 – 70,287 3,783.00
70,287 – 70,322 3,785.00
70,322 – 70,357 3,787.00
70,357 – 70,391 3,789.00
70,391 – 70,426 3,791.00
70,426 – 70,461 3,793.00
70,461 – 70,496 3,795.00
70,496 – 70,530 3,797.00
70,530 – 70,565 3,799.00
70,565 – 70,600 3,801.00
70,600 – 70,635 3,803.00
70,635 – 70,670 3,805.00
70,670 – 70,704 3,807.00
70,704 – 70,739 3,809.00
70,739 – 70,774 3,811.00
70,774 – 70,809 3,813.00
70,809 – 70,843 3,815.00
70,843 – 70,878 3,817.00
70,878 – 70,913 3,819.00
70,913 – 70,948 3,821.00
70,948 – 70,983 3,823.00
70,983 – 71,017 3,825.00
71,017 – 71,052 3,827.00
71,052 – 71,087 3,829.00
71,087 – 71,122 3,831.00
71,122 – 71,157 3,833.00
71,157 – 71,191 3,835.00
71,191 – 71,226 3,837.00
71,226 – 71,261 3,839.00
71,261 – 71,296 3,841.00
71,296 – 71,330 3,843.00
71,330 – 71,365 3,845.00
71,365 – 71,400 3,847.00
71,400 – 71,435 3,849.00
71,435 – 71,470 3,851.00
71,470 – 71,504 3,853.00
71,504 – 71,539 3,855.00
71,539 – 71,574 3,857.00
71,574 – 71,609 3,859.00
71,609 – 71,643 3,861.00
$ 71,643 – $ 71,678 $ 3,863.00
71,678 – 71,713 3,865.00
71,713 – 71,748 3,867.00
71,748 – 71,783 3,869.00
71,783 – 71,817 3,871.00
71,817 – 71,852 3,873.00
71,852 – 71,887 3,875.00
71,887 – 71,922 3,877.00
71,922 – 71,957 3,879.00
71,957 – 71,991 3,881.00
71,991 – 72,026 3,883.00
72,026 – 72,061 3,885.00
72,061 – 72,096 3,887.00
72,096 – 72,130 3,889.00
72,130 – 72,165 3,891.00
72,165 – 72,200 3,893.00
72,200 – 72,235 3,895.00
72,235 – 72,270 3,897.00
72,270 – 72,304 3,899.00
72,304 – 72,339 3,901.00
72,339 – 72,374 3,903.00
72,374 – 72,409 3,905.00
72,409 – 72,443 3,907.00
72,443 – 72,478 3,909.00
72,478 – 72,513 3,911.00
72,513 – 72,548 3,913.00
72,548 – 72,583 3,915.00
72,583 – 72,617 3,917.00
72,617 – 72,652 3,919.00
72,652 – 72,687 3,921.00
72,687 – 72,722 3,923.00
72,722 – 72,757 3,925.00
72,757 – 72,791 3,927.00
72,791 – 72,826 3,929.00
72,826 – 72,861 3,931.00
72,861 – 72,896 3,933.00
72,896 – 72,930 3,935.00
72,930 – 72,965 3,937.00
72,965 – 73,000 3,939.00
73,000 – 73,035 3,941.00
73,035 – 73,070 3,943.00
73,070 – 73,104 3,945.00
73,104 – 73,139 3,947.00
73,139 – 73,174 3,949.00
73,174 – 73,209 3,951.00
73,209 – 73,243 3,953.00
73,243 – 73,278 3,955.00
73,278 – 73,313 3,957.00
73,313 – 73,348 3,959.00
73,348 – 73,383 3,961.00
73,383 – 73,417 3,963.00
73,417 – 73,452 3,965.00
73,452 – 73,487 3,967.00
73,487 – 73,522 3,969.00
73,522 – 73,557 3,971.00
73,557 – 73,591 3,973.00
73,591 – 73,626 3,975.00
73,626 – 73,661 3,977.00
73,661 – 73,696 3,979.00
73,696 – 73,730 3,981.00
73,730 – 73,765 3,983.00
73,765 – 73,800 3,985.00
73,800 – 73,835 3,987.00
73,835 – 73,870 3,989.00
$ 73,870 – $ 73,904 $ 3,991.00
73,904 – 73,939 3,993.00
73,939 – 73,974 3,995.00
73,974 – 74,009 3,997.00
74,009 – 74,043 3,999.00
74,043 – 74,078 4,001.00
74,078 – 74,113 4,003.00
74,113 – 74,148 4,005.00
74,148 – 74,183 4,007.00
74,183 – 74,217 4,009.00
74,217 – 74,252 4,011.00
74,252 – 74,287 4,013.00
74,287 – 74,322 4,015.00
74,322 – 74,357 4,017.00
74,357 – 74,391 4,019.00
74,391 – 74,426 4,021.00
74,426 – 74,461 4,023.00
74,461 – 74,496 4,025.00
74,496 – 74,530 4,027.00
74,530 – 74,565 4,029.00
74,565 – 74,600 4,031.00
74,600 – 74,635 4,033.00
74,635 – 74,670 4,035.00
74,670 – 74,704 4,037.00
74,704 – 74,739 4,039.00
74,739 – 74,774 4,041.00
74,774 – 74,809 4,043.00
74,809 – 74,843 4,045.00
74,843 – 74,878 4,047.00
74,878 – 74,913 4,049.00
74,913 – 74,948 4,051.00
74,948 – 74,983 4,053.00
74,983 – 75,017 4,055.00
75,017 – 75,052 4,057.00
75,052 – 75,087 4,059.00
75,087 – 75,122 4,061.00
75,122 – 75,157 4,063.00
75,157 – 75,191 4,065.00
75,191 – 75,226 4,067.00
75,226 – 75,261 4,069.00
75,261 – 75,296 4,071.00
75,296 – 75,330 4,073.00
75,330 – 75,365 4,075.00
75,365 – 75,400 4,077.00
75,400 – 75,435 4,079.00
75,435 – 75,470 4,081.00
75,470 – 75,504 4,083.00
75,504 – 75,539 4,085.00
75,539 – 75,574 4,087.00
75,574 – 75,609 4,089.00
75,609 – 75,643 4,091.00
75,643 – 75,678 4,093.00
75,678 – 75,713 4,095.00
75,713 – 75,748 4,097.00
75,748 – 75,783 4,099.00
75,783 – 75,817 4,101.00
75,817 – 75,852 4,103.00
75,852 – 75,887 4,105.00
75,887 – 75,922 4,107.00
75,922 – 75,957 4,109.00
75,957 – 75,991 4,111.00
75,991 – 76,026 4,113.00
76,026 – 76,061 4,115.00
76,061 – 76,096 4,117.00
Page 42
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 76,096 – $ 76,130 $ 4,119.00
76,130 – 76,165 4,121.00
76,165 – 76,200 4,123.00
76,200 – 76,235 4,125.00
76,235 – 76,270 4,127.00
76,270 – 76,304 4,129.00
76,304 – 76,339 4,131.00
76,339 – 76,374 4,133.00
76,374 – 76,409 4,135.00
76,409 – 76,443 4,137.00
76,443 – 76,478 4,139.00
76,478 – 76,513 4,141.00
76,513 – 76,548 4,143.00
76,548 – 76,583 4,145.00
76,583 – 76,617 4,147.00
76,617 – 76,652 4,149.00
76,652 – 76,687 4,151.00
76,687 – 76,722 4,153.00
76,722 – 76,757 4,155.00
76,757 – 76,791 4,157.00
76,791 – 76,826 4,159.00
76,826 – 76,861 4,161.00
76,861 – 76,896 4,163.00
76,896 – 76,930 4,165.00
76,930 – 76,965 4,167.00
76,965 – 77,000 4,169.00
77,000 – 77,035 4,171.00
77,035 – 77,070 4,173.00
77,070 – 77,104 4,175.00
77,104 – 77,139 4,177.00
77,139 – 77,174 4,179.00
77,174 – 77,209 4,181.00
77,209 – 77,243 4,183.00
77,243 – 77,278 4,185.00
77,278 – 77,313 4,187.00
77,313 – 77,348 4,189.00
77,348 – 77,383 4,191.00
77,383 – 77,417 4,193.00
77,417 – 77,452 4,195.00
77,452 – 77,487 4,197.00
77,487 – 77,522 4,199.00
77,522 – 77,557 4,201.00
77,557 – 77,591 4,203.00
77,591 – 77,626 4,205.00
77,626 – 77,661 4,207.00
77,661 – 77,696 4,209.00
77,696 – 77,730 4,211.00
77,730 – 77,765 4,213.00
77,765 – 77,800 4,215.00
77,800 – 77,835 4,217.00
77,835 – 77,870 4,219.00
77,870 – 77,904 4,221.00
77,904 – 77,939 4,223.00
77,939 – 77,974 4,225.00
77,974 – 78,009 4,227.00
78,009 – 78,043 4,229.00
78,043 – 78,078 4,231.00
78,078 – 78,113 4,233.00
78,113 – 78,148 4,235.00
78,148 – 78,183 4,237.00
78,183 – 78,217 4,239.00
78,217 – 78,252 4,241.00
78,252 – 78,287 4,243.00
78,287 – 78,322 4,245.00
$ 78,322 – $ 78,357 $ 4,247.00
78,357 – 78,391 4,249.00
78,391 – 78,426 4,251.00
78,426 – 78,461 4,253.00
78,461 – 78,496 4,255.00
78,496 – 78,530 4,257.00
78,530 – 78,565 4,259.00
78,565 – 78,600 4,261.00
78,600 – 78,635 4,263.00
78,635 – 78,670 4,265.00
78,670 – 78,704 4,267.00
78,704 – 78,739 4,269.00
78,739 – 78,774 4,271.00
78,774 – 78,809 4,273.00
78,809 – 78,843 4,275.00
78,843 – 78,878 4,277.00
78,878 – 78,913 4,279.00
78,913 – 78,948 4,281.00
78,948 – 78,983 4,283.00
78,983 – 79,017 4,285.00
79,017 – 79,052 4,287.00
79,052 – 79,087 4,289.00
79,087 – 79,122 4,291.00
79,122 – 79,157 4,293.00
79,157 – 79,191 4,295.00
79,191 – 79,226 4,297.00
79,226 – 79,261 4,299.00
79,261 – 79,296 4,301.00
79,296 – 79,330 4,303.00
79,330 – 79,365 4,305.00
79,365 – 79,400 4,307.00
79,400 – 79,435 4,309.00
79,435 – 79,470 4,311.00
79,470 – 79,504 4,313.00
79,504 – 79,539 4,315.00
79,539 – 79,574 4,317.00
79,574 – 79,609 4,319.00
79,609 – 79,643 4,321.00
79,643 – 79,678 4,323.00
79,678 – 79,713 4,325.00
79,713 – 79,748 4,327.00
79,748 – 79,783 4,329.00
79,783 – 79,817 4,331.00
79,817 – 79,852 4,333.00
79,852 – 79,887 4,335.00
79,887 – 79,922 4,337.00
79,922 – 79,957 4,339.00
79,957 – 79,991 4,341.00
79,991 – 80,026 4,343.00
80,026 – 80,061 4,345.00
80,061 – 80,096 4,347.00
80,096 – 80,130 4,349.00
80,130 – 80,165 4,351.00
80,165 – 80,200 4,353.00
80,200 – 80,235 4,355.00
80,235 – 80,270 4,357.00
80,270 – 80,304 4,359.00
80,304 – 80,339 4,361.00
80,339 – 80,374 4,363.00
80,374 – 80,409 4,365.00
80,409 – 80,443 4,367.00
80,443 – 80,478 4,369.00
80,478 – 80,513 4,371.00
80,513 – 80,548 4,373.00
$ 80,548 – $ 80,583 $ 4,375.00
80,583 – 80,617 4,377.00
80,617 – 80,652 4,379.00
80,652 – 80,687 4,381.00
80,687 – 80,722 4,383.00
80,722 – 80,757 4,385.00
80,757 – 80,791 4,387.00
80,791 – 80,826 4,389.00
80,826 – 80,861 4,391.00
80,861 – 80,896 4,393.00
80,896 – 80,930 4,395.00
80,930 – 80,965 4,397.00
80,965 – 81,000 4,399.00
81,000 – 81,035 4,401.00
81,035 – 81,070 4,403.00
81,070 – 81,104 4,405.00
81,104 – 81,139 4,407.00
81,139 – 81,174 4,409.00
81,174 – 81,209 4,411.00
81,209 – 81,243 4,413.00
81,243 – 81,278 4,415.00
81,278 – 81,313 4,417.00
81,313 – 81,348 4,419.00
81,348 – 81,383 4,421.00
81,383 – 81,417 4,423.00
81,417 – 81,452 4,425.00
81,452 – 81,487 4,427.00
81,487 – 81,522 4,429.00
81,522 – 81,557 4,431.00
81,557 – 81,591 4,433.00
81,591 – 81,626 4,435.00
81,626 – 81,661 4,437.00
81,661 – 81,696 4,439.00
81,696 – 81,730 4,441.00
81,730 – 81,765 4,443.00
81,765 – 81,800 4,445.00
81,800 – 81,835 4,447.00
81,835 – 81,870 4,449.00
81,870 – 81,904 4,451.00
81,904 – 81,939 4,453.00
81,939 – 81,974 4,455.00
81,974 – 82,009 4,457.00
82,009 – 82,043 4,459.00
82,043 – 82,078 4,461.00
82,078 – 82,113 4,463.00
82,113 – 82,148 4,465.00
82,148 – 82,183 4,467.00
82,183 – 82,217 4,469.00
82,217 – 82,252 4,471.00
82,252 – 82,287 4,473.00
82,287 – 82,322 4,475.00
82,322 – 82,357 4,477.00
82,357 – 82,391 4,479.00
82,391 – 82,426 4,481.00
82,426 – 82,461 4,483.00
82,461 – 82,496 4,485.00
82,496 – 82,530 4,487.00
82,530 – 82,565 4,489.00
82,565 – 82,600 4,491.00
82,600 – 82,635 4,493.00
82,635 – 82,670 4,495.00
82,670 – 82,704 4,497.00
82,704 – 82,739 4,499.00
82,739 – 82,774 4,501.00
$ 82,774 – $ 82,809 $ 4,503.00
82,809 – 82,843 4,505.00
82,843 – 82,878 4,507.00
82,878 – 82,913 4,509.00
82,913 – 82,948 4,511.00
82,948 – 82,983 4,513.00
82,983 – 83,017 4,515.00
83,017 – 83,052 4,517.00
83,052 – 83,087 4,519.00
83,087 – 83,122 4,521.00
83,122 – 83,157 4,523.00
83,157 – 83,191 4,525.00
83,191 – 83,226 4,527.00
83,226 – 83,261 4,529.00
83,261 – 83,296 4,531.00
83,296 – 83,330 4,533.00
83,330 – 83,365 4,535.00
83,365 – 83,400 4,537.00
83,400 – 83,435 4,539.00
83,435 – 83,470 4,541.00
83,470 – 83,504 4,543.00
83,504 – 83,539 4,545.00
83,539 – 83,574 4,547.00
83,574 – 83,609 4,549.00
83,609 – 83,643 4,551.00
83,643 – 83,678 4,553.00
83,678 – 83,713 4,555.00
83,713 – 83,748 4,557.00
83,748 – 83,783 4,559.00
83,783 – 83,817 4,561.00
83,817 – 83,852 4,563.00
83,852 – 83,887 4,565.00
83,887 – 83,922 4,567.00
83,922 – 83,957 4,569.00
83,957 – 83,991 4,571.00
83,991 – 84,026 4,573.00
84,026 – 84,061 4,575.00
84,061 – 84,096 4,577.00
84,096 – 84,130 4,579.00
84,130 – 84,165 4,581.00
84,165 – 84,200 4,583.00
84,200 – 84,235 4,585.00
84,235 – 84,270 4,587.00
84,270 – 84,304 4,589.00
84,304 – 84,339 4,591.00
84,339 – 84,374 4,593.00
84,374 – 84,409 4,595.00
84,409 – 84,443 4,597.00
84,443 – 84,478 4,599.00
84,478 – 84,513 4,601.00
84,513 – 84,548 4,603.00
84,548 – 84,583 4,605.00
84,583 – 84,617 4,607.00
84,617 – 84,652 4,609.00
84,652 – 84,687 4,611.00
84,687 – 84,722 4,613.00
84,722 – 84,757 4,615.00
84,757 – 84,791 4,617.00
84,791 – 84,826 4,619.00
84,826 – 84,861 4,621.00
84,861 – 84,896 4,623.00
84,896 – 84,930 4,625.00
84,930 – 84,965 4,627.00
84,965 – 85,000 4,629.00
$ 85,000 – $ 85,035 $ 4,631.00
85,035 – 85,070 4,633.00
85,070 – 85,104 4,635.00
85,104 – 85,139 4,637.00
85,139 – 85,174 4,639.00
85,174 – 85,209 4,641.00
85,209 – 85,243 4,643.00
85,243 – 85,278 4,645.00
85,278 – 85,313 4,647.00
85,313 – 85,348 4,649.00
85,348 – 85,383 4,651.00
85,383 – 85,417 4,653.00
85,417 – 85,452 4,655.00
85,452 – 85,487 4,657.00
85,487 – 85,522 4,659.00
85,522 – 85,557 4,661.00
85,557 – 85,591 4,663.00
85,591 – 85,626 4,665.00
85,626 – 85,661 4,667.00
85,661 – 85,696 4,669.00
85,696 – 85,730 4,671.00
85,730 – 85,765 4,673.00
85,765 – 85,800 4,675.00
85,800 – 85,835 4,677.00
85,835 – 85,870 4,679.00
85,870 – 85,904 4,681.00
85,904 – 85,939 4,683.00
85,939 – 85,974 4,685.00
85,974 – 86,009 4,687.00
86,009 – 86,043 4,689.00
86,043 – 86,078 4,691.00
86,078 – 86,113 4,693.00
86,113 – 86,148 4,695.00
86,148 – 86,183 4,697.00
86,183 – 86,217 4,699.00
86,217 – 86,252 4,701.00
86,252 – 86,287 4,703.00
86,287 – 86,322 4,705.00
86,322 – 86,357 4,707.00
86,357 – 86,391 4,709.00
86,391 – 86,426 4,711.00
86,426 – 86,461 4,713.00
86,461 – 86,496 4,715.00
86,496 – 86,530 4,717.00
86,530 – 86,565 4,719.00
86,565 – 86,600 4,721.00
86,600 – 86,635 4,723.00
86,635 – 86,670 4,725.00
86,670 – 86,704 4,727.00
86,704 – 86,739 4,729.00
86,739 – 86,774 4,731.00
86,774 – 86,809 4,733.00
86,809 – 86,843 4,735.00
86,843 – 86,878 4,737.00
86,878 – 86,913 4,739.00
86,913 – 86,948 4,741.00
86,948 – 86,983 4,743.00
86,983 – 87,017 4,745.00
87,017 – 87,052 4,747.00
87,052 – 87,087 4,749.00
87,087 – 87,122 4,751.00
87,122 – 87,157 4,753.00
87,157 – 87,191 4,755.00
87,191 – 87,226 4,757.00
Page 43
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 87,226 – $ 87,261 $ 4,759.00
87,261 – 87,296 4,761.00
87,296 – 87,330 4,763.00
87,330 – 87,365 4,765.00
87,365 – 87,400 4,767.00
87,400 – 87,435 4,769.00
87,435 – 87,470 4,771.00
87,470 – 87,504 4,773.00
87,504 – 87,539 4,775.00
87,539 – 87,574 4,777.00
87,574 – 87,609 4,779.00
87,609 – 87,643 4,781.00
87,643 – 87,678 4,783.00
87,678 – 87,713 4,785.00
87,713 – 87,748 4,787.00
87,748 – 87,783 4,789.00
87,783 – 87,817 4,791.00
87,817 – 87,852 4,793.00
87,852 – 87,887 4,795.00
87,887 – 87,922 4,797.00
87,922 – 87,957 4,799.00
87,957 – 87,991 4,801.00
87,991 – 88,026 4,803.00
88,026 – 88,061 4,805.00
88,061 – 88,096 4,807.00
88,096 – 88,130 4,809.00
88,130 – 88,165 4,811.00
88,165 – 88,200 4,813.00
88,200 – 88,235 4,815.00
88,235 – 88,270 4,817.00
88,270 – 88,304 4,819.00
88,304 – 88,339 4,821.00
88,339 – 88,374 4,823.00
88,374 – 88,409 4,825.00
88,409 – 88,443 4,827.00
88,443 – 88,478 4,829.00
88,478 – 88,513 4,831.00
88,513 – 88,548 4,833.00
88,548 – 88,583 4,835.00
88,583 – 88,617 4,837.00
88,617 – 88,652 4,839.00
88,652 – 88,687 4,841.00
88,687 – 88,722 4,843.00
88,722 – 88,757 4,845.00
88,757 – 88,791 4,847.00
88,791 – 88,826 4,849.00
88,826 – 88,861 4,851.00
88,861 – 88,896 4,853.00
88,896 – 88,930 4,855.00
88,930 – 88,965 4,857.00
88,965 – 89,000 4,859.00
89,000 – 89,035 4,861.00
89,035 – 89,070 4,863.00
89,070 – 89,104 4,865.00
89,104 – 89,139 4,867.00
89,139 – 89,174 4,869.00
89,174 – 89,209 4,871.00
89,209 – 89,243 4,873.00
89,243 – 89,278 4,875.00
89,278 – 89,313 4,877.00
89,313 – 89,348 4,879.00
89,348 – 89,383 4,881.00
89,383 – 89,417 4,883.00
89,417 – 89,452 4,885.00
$ 89,452 – $ 89,487 $ 4,887.00
89,487 – 89,522 4,889.00
89,522 – 89,557 4,891.00
89,557 – 89,591 4,893.00
89,591 – 89,626 4,895.00
89,626 – 89,661 4,897.00
89,661 – 89,696 4,899.00
89,696 – 89,730 4,901.00
89,730 – 89,765 4,903.00
89,765 – 89,800 4,905.00
89,800 – 89,835 4,907.00
89,835 – 89,870 4,909.00
89,870 – 89,904 4,911.00
89,904 – 89,939 4,913.00
89,939 – 89,974 4,915.00
89,974 – 90,009 4,917.00
90,009 – 90,043 4,919.00
90,043 – 90,078 4,921.00
90,078 – 90,113 4,923.00
90,113 – 90,148 4,925.00
90,148 – 90,183 4,927.00
90,183 – 90,217 4,929.00
90,217 – 90,252 4,931.00
90,252 – 90,287 4,933.00
90,287 – 90,322 4,935.00
90,322 – 90,357 4,937.00
90,357 – 90,391 4,939.00
90,391 – 90,426 4,941.00
90,426 – 90,461 4,943.00
90,461 – 90,496 4,945.00
90,496 – 90,530 4,947.00
90,530 – 90,565 4,949.00
90,565 – 90,600 4,951.00
90,600 – 90,635 4,953.00
90,635 – 90,670 4,955.00
90,670 – 90,704 4,957.00
90,704 – 90,739 4,959.00
90,739 – 90,774 4,961.00
90,774 – 90,809 4,963.00
90,809 – 90,843 4,965.00
90,843 – 90,878 4,967.00
90,878 – 90,913 4,969.00
90,913 – 90,948 4,971.00
90,948 – 90,983 4,973.00
90,983 – 91,017 4,975.00
91,017 – 91,052 4,977.00
91,052 – 91,087 4,979.00
91,087 – 91,122 4,981.00
91,122 – 91,157 4,983.00
91,157 – 91,191 4,985.00
91,191 – 91,226 4,987.00
91,226 – 91,261 4,989.00
91,261 – 91,296 4,991.00
91,296 – 91,330 4,993.00
91,330 – 91,365 4,995.00
91,365 – 91,400 4,997.00
91,400 – 91,435 4,999.00
91,435 – 91,470 5,001.00
91,470 – 91,504 5,003.00
91,504 – 91,539 5,005.00
91,539 – 91,574 5,007.00
91,574 – 91,609 5,009.00
91,609 – 91,643 5,011.00
91,643 – 91,678 5,013.00
$ 91,678 – $ 91,713 $ 5,015.00
91,713 – 91,748 5,017.00
91,748 – 91,783 5,019.00
91,783 – 91,817 5,021.00
91,817 – 91,852 5,023.00
91,852 – 91,887 5,025.00
91,887 – 91,922 5,027.00
91,922 – 91,957 5,029.00
91,957 – 91,991 5,031.00
91,991 – 92,026 5,033.00
92,026 – 92,061 5,035.00
92,061 – 92,096 5,037.00
92,096 – 92,130 5,039.00
92,130 – 92,165 5,041.00
92,165 – 92,200 5,043.00
92,200 – 92,235 5,045.00
92,235 – 92,270 5,047.00
92,270 – 92,304 5,049.00
92,304 – 92,339 5,051.00
92,339 – 92,374 5,053.00
92,374 – 92,409 5,055.00
92,409 – 92,443 5,057.00
92,443 – 92,478 5,059.00
92,478 – 92,513 5,061.00
92,513 – 92,548 5,063.00
92,548 – 92,583 5,065.00
92,583 – 92,617 5,067.00
92,617 – 92,652 5,069.00
92,652 – 92,687 5,071.00
92,687 – 92,722 5,073.00
92,722 – 92,757 5,075.00
92,757 – 92,791 5,077.00
92,791 – 92,826 5,079.00
92,826 – 92,861 5,081.00
92,861 – 92,896 5,083.00
92,896 – 92,930 5,085.00
92,930 – 92,965 5,087.00
92,965 – 93,000 5,089.00
93,000 – 93,035 5,091.00
93,035 – 93,070 5,093.00
93,070 – 93,104 5,095.00
93,104 – 93,139 5,097.00
93,139 – 93,174 5,099.00
93,174 – 93,209 5,101.00
93,209 – 93,243 5,103.00
93,243 – 93,278 5,105.00
93,278 – 93,313 5,107.00
93,313 – 93,348 5,109.00
93,348 – 93,383 5,111.00
93,383 – 93,417 5,113.00
93,417 – 93,452 5,115.00
93,452 – 93,487 5,117.00
93,487 – 93,522 5,119.00
93,522 – 93,557 5,121.00
93,557 – 93,591 5,123.00
93,591 – 93,626 5,125.00
93,626 – 93,661 5,127.00
93,661 – 93,696 5,129.00
93,696 – 93,730 5,131.00
93,730 – 93,765 5,133.00
93,765 – 93,800 5,135.00
93,800 – 93,835 5,137.00
93,835 – 93,870 5,139.00
93,870 – 93,904 5,141.00
$ 93,904 – $ 93,939 $ 5,143.00
93,939 – 93,974 5,145.00
93,974 – 94,009 5,147.00
94,009 – 94,043 5,149.00
94,043 – 94,078 5,151.00
94,078 – 94,113 5,153.00
94,113 – 94,148 5,155.00
94,148 – 94,183 5,157.00
94,183 – 94,217 5,159.00
94,217 – 94,252 5,161.00
94,252 – 94,287 5,163.00
94,287 – 94,322 5,165.00
94,322 – 94,357 5,167.00
94,357 – 94,391 5,169.00
94,391 – 94,426 5,171.00
94,426 – 94,461 5,173.00
94,461 – 94,496 5,175.00
94,496 – 94,530 5,177.00
94,530 – 94,565 5,179.00
94,565 – 94,600 5,181.00
94,600 – 94,635 5,183.00
94,635 – 94,670 5,185.00
94,670 – 94,704 5,187.00
94,704 – 94,739 5,189.00
94,739 – 94,774 5,191.00
94,774 – 94,809 5,193.00
94,809 – 94,843 5,195.00
94,843 – 94,878 5,197.00
94,878 – 94,913 5,199.00
94,913 – 94,948 5,201.00
94,948 – 94,983 5,203.00
94,983 – 95,017 5,205.00
95,017 – 95,052 5,207.00
95,052 – 95,087 5,209.00
95,087 – 95,122 5,211.00
95,122 – 95,157 5,213.00
95,157 – 95,191 5,215.00
95,191 – 95,226 5,217.00
95,226 – 95,261 5,219.00
95,261 – 95,296 5,221.00
95,296 – 95,330 5,223.00
95,330 – 95,365 5,225.00
95,365 – 95,400 5,227.00
95,400 – 95,435 5,229.00
95,435 – 95,470 5,231.00
95,470 – 95,504 5,233.00
95,504 – 95,539 5,235.00
95,539 – 95,574 5,237.00
95,574 – 95,609 5,239.00
95,609 – 95,643 5,241.00
95,643 – 95,678 5,243.00
95,678 – 95,713 5,245.00
95,713 – 95,748 5,247.00
95,748 – 95,783 5,249.00
95,783 – 95,817 5,251.00
95,817 – 95,852 5,253.00
95,852 – 95,887 5,255.00
95,887 – 95,922 5,257.00
95,922 – 95,957 5,259.00
95,957 – 95,991 5,261.00
95,991 – 96,026 5,263.00
96,026 – 96,061 5,265.00
96,061 – 96,096 5,267.00
96,096 – 96,130 5,269.00
$ 96,130 – $ 96,165 $ 5,271.00
96,165 – 96,200 5,273.00
96,200 – 96,235 5,275.00
96,235 – 96,270 5,277.00
96,270 – 96,304 5,279.00
96,304 – 96,339 5,281.00
96,339 – 96,374 5,283.00
96,374 – 96,409 5,285.00
96,409 – 96,443 5,287.00
96,443 – 96,478 5,289.00
96,478 – 96,513 5,291.00
96,513 – 96,548 5,293.00
96,548 – 96,583 5,295.00
96,583 – 96,617 5,297.00
96,617 – 96,652 5,299.00
96,652 – 96,687 5,301.00
96,687 – 96,722 5,303.00
96,722 – 96,757 5,305.00
96,757 – 96,791 5,307.00
96,791 – 96,826 5,309.00
96,826 – 96,861 5,311.00
96,861 – 96,896 5,313.00
96,896 – 96,930 5,315.00
96,930 – 96,965 5,317.00
96,965 – 97,000 5,319.00
97,000 – 97,035 5,321.00
97,035 – 97,070 5,323.00
97,070 – 97,104 5,325.00
97,104 – 97,139 5,327.00
97,139 – 97,174 5,329.00
97,174 – 97,209 5,331.00
97,209 – 97,243 5,333.00
97,243 – 97,278 5,335.00
97,278 – 97,313 5,337.00
97,313 – 97,348 5,339.00
97,348 – 97,383 5,341.00
97,383 – 97,417 5,343.00
97,417 – 97,452 5,345.00
97,452 – 97,487 5,347.00
97,487 – 97,522 5,349.00
97,522 – 97,557 5,351.00
97,557 – 97,591 5,353.00
97,591 – 97,626 5,355.00
97,626 – 97,661 5,357.00
97,661 – 97,696 5,359.00
97,696 – 97,730 5,361.00
97,730 – 97,765 5,363.00
97,765 – 97,800 5,365.00
97,800 – 97,835 5,367.00
97,835 – 97,870 5,369.00
97,870 – 97,904 5,371.00
97,904 – 97,939 5,373.00
97,939 – 97,974 5,375.00
97,974 – 98,009 5,377.00
98,009 – 98,043 5,379.00
98,043 – 98,078 5,381.00
98,078 – 98,113 5,383.00
98,113 – 98,148 5,385.00
98,148 – 98,183 5,387.00
98,183 – 98,217 5,389.00
98,217 – 98,252 5,391.00
98,252 – 98,287 5,393.00
98,287 – 98,321 5,395.00
98,321 – 98,356 5,397.00
Visit the Department’s website at www.tax.virginia.gov for tax tables and our online tax calculator.
Page 44
Page 45
Charlottesville City - 540
P.O. Box 2964, Charlottesville, VA 22902-2964
434-970-3160
Chesapeake City - 550
P.O. Box 15285, Chesapeake, VA 23328-5285
757-382-6736
Chestereld County - 041
804-748-1281
Clarke County - 043
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-955-5108
Colonial Heights City - 570
P.O. Box 3401, Colonial Heights, VA 23834
804-520-9280
Covington City - 580
P.O. Drawer 58, Covington, VA 24426-0058
540-965-6350
Craig County - 045
P.O. Box 186, New Castle, VA 24127
540-864-6241
Culpeper County - 047
P.O. Box 1807, Culpeper, VA 22701
540-727-3443
Cumberland County - 049
P.O. Box 77, Cumberland, VA 23040
804-492-4280
Danville City - 590
P.O. Box 480, Danville, VA 24543
434-799-5145
Dickenson County - 051
P.O. Box 1067, Clintwood, VA 24228
276-926-1646
Dinwiddie County - 053
P.O. Box 104, Dinwiddie, VA 23841
804-469-4500, Ext. 4
Emporia City - 595
P.O. Box 956. Emporia, VA 23847
434-634-5405
Essex County - 057
P.O. Box 879, Tappahannock, VA 22560
804-443-4737
Fairfax City - 600
Rm. 224, City Hall, 10455 Armstrong St.
Fairfax, VA 22030
703-385-7885
Fairfax County ** - 059
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-222-8234
Falls Church City - 610
300 Park Ave., # 202W
Falls Church, VA 22046-3301
703-248-5065
Fauquier County - 061
P.O. Box 149, Warrenton, VA 20188-0149
540-422-8163
Floyd County - 063
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-745-9345
Fluvanna County - 065
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
434-591-1940
Franklin City - 620
207 West Second Ave., Franklin, VA 23851
757-562-8552
Franklin County - 067
1255 Franklin St., Ste. 102, Rocky Mt., VA 24151
540-483-3083
Frederick County - 069
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-665-5681
Accomack County – 001
P.O. Box 186, Accomac, VA 23301-0186
757-787-5747
Albemarle County * - 003
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
434-296-5851
Alexandria City* - 510
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-746-4800
Alleghany County - 005
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-863-6640
Amelia County - 007
P.O. Box 269, Amelia, VA 23002
804-561-2158
Amherst County - 009
P.O. Box 719, Amherst, VA 24521
434-946-9310
Appomattox County - 011
P.O. Box 125, Appomattox, VA 24522
434-352-7450
Arlington County - 013
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-228-4017
Augusta County - 015
P.O. Box 959, Verona, VA 24482
540-245-5640
Bath County - 017
P.O. Box 130, Warm Springs, VA 24484
540-839-7231
Bedford County - 019
122 E. Main St., Suite 103, Bedford, VA 24523
540-586-7621
Bland County - 021
P.O. Box 130, Bland, VA 24315
276-688-4291
Botetourt County - 023
57 S. Center Dr., Daleville, VA 24083
540-928-2050
Bristol City - 520
497 Cumberland St., Room 101, Bristol, VA 24201
276-645-7316
Brunswick County - 025
P.O. Box 669, Lawrenceville, VA 23868
434-848-2313
Buchanan County - 027
P.O. Box 1042, Grundy, VA 24614
276-935-6542
Buckingham County - 029
P.O. Box 138, Buckingham, VA 23921
434-969-4972
Buena Vista City - 530
2039 Sycamore Ave., Buena Vista, VA 24416
540-261-8611
Campbell County - 031
P.O. Box 66, Rustburg, VA 24588
434-332-9518
Caroline County - 033
P.O. Box 819, Bowling Green, VA 22427
804-633-4059
Carroll County - 035
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-730-3080
Charles City County - 036
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-652-2161
Charlotte County - 037
P.O. Box 308, Charlotte C.H., VA 23923
434-542-5546
Fredericksburg City - 630
P.O. Box 644, Fredericksburg, VA 22404
540-372-1004
Galax City* - 640
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-236-2528
Giles County - 071
130 N. Main St., Pearisburg, VA 24134
540-921-3321
Gloucester County - 073
6489 Main St., Suite 137, Gloucester, VA 23061
804-693-3451
Goochland County - 075
P.O. Box 60, Goochland, VA 23063
804-556-5807
Grayson County - 077
P.O. Box 126, Independence, VA 24348
276-773-2381
Greene County - 079
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
434-985-5211
Greensville County - 081
1781 Greensville County Circle, Room 132,
Emporia, VA 23847
434-348-4227
Halifax County - 083
P.O. Box 1847, Halifax, VA 24558
434-476-3314
Hampton City - 650
P.O. Box 636, Hampton, VA 23669-0636
757-727-6690
Hanover County - 085
P.O. Box 129, Hanover, VA 23069
804-365-6129
Harrisonburg City - 660
409 S Main St., Harrisonburg, VA 22801-3610
540-432-7704
Henrico County * - 087
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-501-4263
Henry County - 089
P.O. Box 1077, Collinsville, VA 24078-1077
276-634-4690
Highland County - 091
P.O. Box 148, Monterey, VA 24465
540-468-2142
Hopewell City - 670
P.O. Box 1604, Hopewell, VA 23860
804-541-2237
Isle of Wight County - 093
P.O. Box 107, Isle of Wight, VA 23397-0107
757-365-6301
James City County - 095
P.O. Box 283, Williamsburg, VA 23187
757-253-6695
King and Queen County - 097
P.O. Box 178, King & Queen Courthouse, VA 23085
804-785-5976
King George County - 099
10459 Courthouse Dr., Suite 101,
King George, VA 22485-3865
540-775-4664
King William County - 101
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-769-4941
Lancaster County - 103
8311 Mary Ball Rd., Room 203, Lancaster, VA 22503
804-462-7920
Lee County - 105
P.O. Box 96, Jonesville, VA 24263
276-346-7722
2022 Income Tax Return Mailing Addresses and Locality Codes
You may mail your income tax return to your Commissioner of the Revenue at the address below or directly
to the Department of Taxation at the addresses listed at the bottom of the next page.
* DENOTES DIRECTOR OF FINANCE ** DENOTES DIRECTOR, DEPARTMENT OF TAX ADMINISTRATION
COUNTIES AND CITIES
Page 46
COUNTIES and CITIES (CONTINUED)
Lexington City - 678
300 E Washington St, Room 103, Lexington, VA 24450
540-462-3701
Loudoun County - 107
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-777-0260
Louisa County - 109
1 Woolfolk Ave. Ste.203, Louisa, VA 23093
540-967-3432
Lunenburg County - 111
11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952
434-696-2516
Lynchburg City - 680
P.O. Box 858, Lynchburg, VA 24505-0858
434-455-3870
Madison County - 113
P.O. Box 56, Madison, VA 22727
540-948-4421
Manassas City - 683
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-257-8222
Manassas Park City - 685
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-335-8825
Martinsville City - 690
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-403-5131
Mathews County - 115
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-725-7168
Mecklenburg County - 117
P.O. Box 360, Boydton, VA 23917
434-738-6191, Ext. 4272
Middlesex County - 119
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-758-5331
Montgomery County - 121
755 Roanoke St., Ste. 1-A, Christiansburg, VA 24073
540-382-5710
Nelson County - 125
P.O. Box 246, Lovingston, VA 22949
434-263-7070
New Kent County - 127
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-966-9610
Newport News City - 700
2400 Washington Ave., Newport News, VA 23607
757-926-8653
Norfolk City - 710
P.O. Box 2260, Norfolk, VA 23501-2260
757-664-7885
Northampton County - 131
P.O. Box 65, Eastville, VA 23347
757-678-0446
Northumberland County - 133
P.O. Box 309, Heathsville, VA 22473
804-580-4600
Norton City - 720
P.O. Box 347, Norton, VA 24273
276-679-0031
Nottoway County - 135
P.O. Box 5, Nottoway, VA 23955
434-645-9317
Orange County - 137
P.O. Box 389, Orange, VA 22960
540-672-4441
Page County - 139
103 S. Court St., Suite C, Luray, VA 22835
540-743-3840
Patrick County - 141
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-694-7131
Petersburg City - 730
144 N. Sycamore St., Petersburg, VA 23803
804-733-2315
Pittsylvania County - 143
P.O. Box 272 ,Chatham, VA 24531-0272
434-432-7940
Poquoson City - 735
500 City Hall Ave., Poquoson, VA 23662
757-868-3020
Portsmouth City - 740
801 Crawford St., Portsmouth, VA 23704
757-393-8773
Powhatan County - 145
3834 Old Buckingham Rd., Ste. C, Powhatan, VA
23139
804-598-5616
Prince Edward County - 147
P.O. Box 446, Farmville, VA 23901
434-392-3231
Prince George County - 149
P.O. Box 155, Prince George, VA 23875
804-722-8740
Prince William County* - 153
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-792-6710
Pulaski County - 155
52 West Main Street, Ste. 200, Pulaski, VA 24301
540-980-7750
Radford City - 750
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-731-3613
Rappahannock County - 157
P.O. Box 115, Washington, VA 22747
540-675-5370
Richmond City - 760
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-646-6474
Richmond County - 159
P.O. Box 366, Warsaw, VA 22572
804-333-3722
Roanoke City - 770
P.O. Box 718, Roanoke, VA 24004
540-853-6543
Roanoke County - 161
P.O. Box 21709, Roanoke, VA 24018
540-772-2049
Rockbridge County - 163
P.O. Box 1160, Lexington, VA 24450
540-463-3431
Rockingham County - 165
20 E. Gay St., Harrisonburg, VA 22802
540-564-3000
Russell County - 167
137 Highland Dr., Ste. C, Lebanon, VA 24266
276-889-8018
Salem City - 775
P.O. Box 869, Salem, VA 24153-0869
540-375-3019
Scott County - 169
190 Beech Street, Suite 206, Gate City, VA 24251
276-386-7692
Shenandoah County - 171
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-459-6170
Smyth County - 173
P.O. Box 985. Marion, VA 24354
276-782-4040
Southampton County - 175
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
757-653-3030
Spotsylvania County - 177
P.O. Box 175, Spotsylvania, VA 22553
540-507-7058
Staord County - 179
540-658-4132
Staunton City - 790
P.O. Box 4, Staunton, VA 24402-0004
540-332-3829
Suolk City - 800
757-514-4260
Surry County - 181
P.O. Box 35, Surry, VA 23883
757-294-5225
Sussex County - 183
P.O. Box 1398, Sussex, VA 23884
434-246-1030
Tazewell County - 185
135 Court St.,Suite 301, Tazewell, VA 24651-0020
276-385-1235
Virginia Beach City - 810
2401 Courthouse Dr., Bldg.1,
Virginia Beach, VA 23456
757-385-4483
Warren County - 187
P.O. Box 1775, Front Royal, VA 22630-0038
540-635-2651
Washington County - 191
One Government Center Place, Ste. C,
Abingdon, VA 24210
276-676-6270
Waynesboro City - 820
503 W. Main St., Room 107, Waynesboro, VA 22980
540-942-6612
Westmoreland County - 193
P.O. Box 68, Montross, VA 22520
804-493-0113
Williamsburg City - 830
P.O. Box 245, Williamsburg, VA 23187
757-220-6150
Winchester City - 840
21 South Kent St., Ste. 100, Winchester, VA 22601
540-667-1815
Wise County - 195
P.O. Box 1278, Wise, VA 24293
276-328-3556
Wythe County - 197
225 S. 4th Street, Room 101, Wytheville, VA 24382
276-223-6015
York County - 199
P.O. Box 90, Yorktown, VA 23690-0090
757-890-3381
You may mail your income tax return directly to the Department of Taxation at the
addresses listed below or to your Commissioner of the Revenue at the above address.
REFUND RETURNS TAX DUE RETURNS
Virginia Department of Taxation Virginia Department of Taxation
P.O. Box 1498 P.O. Box 760
Richmond, VA 23218-1498 Richmond, VA 23218-0760
