Instructions for Form 760 — Resident Individual Income Tax Return

Va. Dept. of Taxation 2614089 Rev. 02/26

# Resident Individual

Income Tax Instructions u Please file electronically! u

# Filing on paper means waiting longer for your refund.

Here are 6 advantages of filing electronically: l FASTER REFUND - File electronically and request your refund as a direct deposit into your bank account. l FEWER MISTAKES - Electronic filing does the math for you and helps avoid costly mistakes, such as transposing numbers and calculation errors. l EASY TO USE - Follow step-by-step instructions for easy guidance through completing your return. l PROOF OF RECEIPT - When you file electronically, you'll get a confirmation your return was received. l CONFIDENTIALITY - Our electronic filing options meet strict security guidelines to protect your identity and personal information. l CONVENIENCE - Access your tax account from anywhere 24/7. www.tax.virginia.gov

# Virginia Tax Online Services

www.tax.virginia.gov

# Get Your Tax Refund Faster Using e-File

Last year, over 4 million Virginia taxpayers used IRS e-File services to file their state and federal income tax returns. e-File is faster, safe and convenient. Use one of these Electronic Filing (e-File) options offered by participating software companies:

• Free File - A free federal and state income tax preparation and electronic filing program available to taxpayers based on income and other eligibility requirements.
• Paid e-File - Commercial tax preparation and e-File software available online or over-the-counter for personal use and through tax preparers.

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

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

Form 1099-G/1099-INT may be downloaded securely and printed from our website.
Check Your Refund Status e-File combined with Direct Deposit is the fastest way to receive your refund. To check your status, visit www.tax.virginia.gov or call 804.367.2486. See below for approximate refund turnaround time frames. To reduce the risk of refund fraud, the Virginia Department of Taxation uses various processes to validate tax refunds prior to issuance. These processes could delay the receipt of your refund.

• If you e-File your return, refunds are generally processed within 1 week but could take up to 4 weeks.
• If you file a paper tax return, your refund will generally be processed within 8 weeks.
• If you mail your tax return using Certified Mail, it could take an additional 3 weeks.

# Make Online Payments

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

# Take Advantage of More Individual Online Services

From your personal home page you can:

• View total estimated payments made for the current tax year and any overpayment you may have carried forward to the current year from your previous year's tax return.
• Update your address and phone numbers in your personal profile at any time.
• View your transaction history including return status, refunds, payments and correspondence sent to you by the Department.
• Set up to receive alerts and reminders.

# 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.

# 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.

# Table of Contents

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

What's New
Virginia's Conformity to the Internal Revenue Code
During the 2026 General Assembly Session, the 2026
Amendments to the 2025 Appropriation Act replaced
Virginia's suspended rolling conformity to the IRC with a fixed conformity date of December 31, 2025. The legislation also provides that Virginia will automatically conform to any federal tax law amendment that extends the expiration date of a federal tax provision to which Virginia conforms or has previously conformed. This legislation allows Virginia to conform to most of the provisions of the 2025 federal Budget Reconciliation Act (H.R. 1, P.L. 119-21). See Tax Bulletin 26-1 at www.tax.virginia.gov for more information on this legislation.
Except where specifically noted, Virginia conforms to the provisions of 2025 H.R.1 to the extent they affect the computation of federal adjusted gross income or federal itemized deductions for individuals or federal taxable income for corporations for Taxable Year 2025 as described below.
Regarding itemized deductions, Virginia generally deconforms from the federal state and local tax (SALT) cap and the new federal overall limitation on itemized deductions.
However, Virginia retains the Virginia overall limitation on itemized deductions and applies the federal SALT cap amount for the taxable year when calculating the Virginia overall limitation on itemized deductions. Virginia continues to deconform from the federal reduction in the medical expense deduction floor and the federal requirements related to the overall limitation on itemized deductions. Refer to the revised 2025 Virginia Schedule A instructions for guidance on computations for the Virginia specific itemized deduction provisions.
For the business interest deduction, Virginia conforms to the federal change that affects the amount of business interest disallowed at federal level. However, the Virginia deduction for business interest disallowed on the federal return is reduced to 20% for Taxable Year 2025.
Virginia deconforms from certain business related provisions of 2025 H.R. 1, specifically: the immediate expensing of qualified production property, the immediate expensing of domestic research and experimental expenditures (including retroactive and catchup provisions), and the increases to the expensing limits of certain depreciable assets. See Tax Bulletin 26-1 for information on the associated adjustments required on Virginia returns.
Other Exceptions to Conformity
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.
Additionally, Virginia will continue to deconform from certain business provisions of the federal CARES Act, and deduction of business expenses through certain COVID-related small business assistance programs prior to Taxable Year 2021.
More details on these continuing deconfomity items are included in prior year tax bulletins available at www.tax. virginia.gov.
Increase in Standard Deduction
Legislation enacted during the 2025 General Assembly session increased the standard deduction for Taxable Years 2025 and 2026 from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers filing jointly. The increase in the standard deduction is scheduled to sunset after Taxable Year 2026 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.
Refundable Virginia Earned Income Tax Credit
For taxable years Taxable Years 2025 and 2026, new legislation increased the refundable portion of the Virginia Earned Income Tax Credit from 15% to 20%. Nonresidents and part-year residents are ineligible for the refundable credit.
See instructions for details on eligibility and rules on claiming this credit.
Voluntary Contributions to the Board for the Blind and
Vision Impaired
Effective for taxable years beginning on and after January 1, 2025, the Board for the Blind and Vision Impaired has been added to the list of organizations and funds that may receive voluntary contributions from taxpayers. The contributions are to be paid to the endowment fund of the Board for use in its mission in providing quality services to assist citizens of the Commonwealth who are blind, vision impaired, or deafblind in achieving their desired level of employment, education, and personal independence.
Credit Changes
The Recyclable Materials Processing Equipment Tax Credit sunset date has been extended from January 1, 2025, to January 1, 2027.
The Historic Rehabilitation Tax Credit cap increases from $5 million to $7.5 million for taxable years beginning on and after January 1, 2025.
The Firearm Safety Device Tax Credit was expanded to include purchases from a commercial retailer for taxable years beginning on and after January 1, 2025. Previously purchases were limited to those from federally licensed dealers.
More information about changes to tax credits is provided in the Instructions for 2025 Virginia Schedule CR and on the Department's website at www.tax.virginia.gov.

# Reminders

Extension for Filing Income Tax Returns: All taxpayers are granted an automatic 6-month extension of time to file their income tax returns. No application for extension is required; however, any tentative tax due must be paid with an extension voucher, Form 760IP, by the original due date for filing the return.
You can file and pay your tentative tax online using the Department's eForms or Individual Online Services. Payments are made electronically and you may schedule payments to be made on a future date.
Electronic Filing Requirements for Certain Taxpayers:
Individuals are required to file and remit payment using an electronic medium if (i) any installment payment of estimated tax exceeds or can reasonably be expected to exceed $1,500,
(ii) any payment made with regard to a return or extension of time to file exceeds $1,500, or (iii) the taxpayer's estimated total tax liability exceeds $6,000. If any of the thresholds above apply to you, all future individual income tax payments must be made electronically. This includes all payments for estimated taxes, extensions of time to file, and any other amounts due when a return is filed.
Consumer's Use Tax: If you purchased merchandise by
Internet, telephone, or mail, or you purchased any merchandise outside Virginia and paid no sales tax you may be required to pay Consumer's Use Tax. Report the applicable tax on

Form 760, Line 33.
Litter Tax: Every manufacturer, wholesaler, distributor or retailer of the following products is subject to the Litter Tax.

• 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

# Filing Options, Forms and Assistance

Filing Options

• e-File your return online: Electronic filing is used to prepare and file your federal and state tax returns over the Internet. Please visit the Department at www.tax. virginia.gov to find out more about these programs.

If you file online do not send a paper copy of your return.

• File your return on paper:
• Use commercial tax preparation software and print a copy of your state tax return Use our online fillable forms: download, type in
• your filing information, then print

Order forms by calling 804.367.8031
•
If you fill out your tax return by hand, you can avoid processing delays by printing your information so it can be easily read.
Please use black ink and not pencil.
Virginia Tax does not acknowledge receipt of paper filed returns and/or payments. If you need confirmation of delivery, consider using USPS Postal Service Tracking.
Assistance

• For assistance, visit the Department's website at

# www.tax.virginia.gov

Call Customer Service at 804.367.8031.

•
For TTY users dial 7.1.1

• Mail requests for information to:

Virginia Department of Taxation

P.O. Box 1115

Richmond, Virginia 23218-1115
Please do not mail your return to this address.

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

# 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

1. 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, 2025

• December 31, 2025, your individual income tax return must be postmarked no later than May 1, 2026, 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, 2026. 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 extension, whichever date is later. All extensions also apply to spouses of military personnel. Service families may wish, however, to file their individual income tax returns before the extended deadlines to receive refunds. Service members claiming this extension should write "Combat Zone" across the top of their tax returns and on the envelopes used to mail their returns. Such combat zone personnel should similarly write "Combat Zone" across the top of correspondence, and on the envelope used to mail the correspondence, when responding to notices issued by the Department. See Tax Bulletin 05-5, available in the Laws, Rules, and Decisions Section of the Department's website at www.tax.virginia. gov for more information.
In addition, every member of the armed services deployed outside of the United States is allowed an extension of their due date. The extension will expire 90 days following the completion of deployment. Service members who claim this extension should write "Overseas Noncombat" on the top of their tax returns.
Additional information for spouses of military personnel is provided in the Residency Status and Choosing the Right
Form to File section later in this booklet.

# Where to File

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

# Amended Returns

Individuals are required to report to the Department federal adjustments and pay any additional amounts due within one year after the final determination date of such adjustments ("the one-year requirement"). For the purposes of the oneyear requirement, the "final determination date" is defined as one of the following:

• If the federal adjustment is the result of an audit or other action by the IRS, the final determination date is defined as the first day on which no federal adjustments arising from that audit or other action remain to be finally determined.

For agreements required to be signed by the IRS and the taxpayer, the final determination date is defined as the date on which the last party signed the agreement.

• If the federal adjustment is the result of an audit or other action by the IRS, and the taxpayer filed as a member of a Virginia combined or consolidated return, the final determination date is defined as the first day on which no related federal adjustments arising from that audit remain to be finally determined for the entire group.
• If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request or if it is a federal adjustment reported on an amended federal return or other similar report, the final determination date is defined as the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.

If the IRS provided documentation that acknowledges acceptance of your federal amended return, enclose a copy with the Virginia amended return.
If you are an owner of a partnership and receive Form
502FED-1, Virginia Partnership-Level Federal Adjustments Report, from the partnership and need to file an amended Virginia return in order to report the distributive share of the partnership-level adjustment, you must enclose a copy of Form 502FED-1 with the amended return.
Any taxpayer filing an amended federal return must also file an amended state return and must pay any additional tax and interest due, if applicable.
If you file an amended return with any other state that affects your Virginia income tax, you must file an amended Virginia return within one year. The Department may issue a refund only if the amended return is filed within:

• 3 years from the due date of the original return, including valid filing extensions;
• 1 year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Virginia tax attributable to the federal change or correction;
• 1 year from the final determination of the amended return of any other state or change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction;
• 2 years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return; or
• 2 years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.

Complete a new return using the corrected figures, as if it were the original return. Do not make any adjustments to the amended return to show that you received a refund or paid a balance due as the result of the original return.

Use the worksheet for amended returns below to determine if you are due a refund or if any additional tax due should be paid with your amended return. If your amended return results in additional tax due, interest must be paid on the tax 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 -
Enclose copy of IRS final determination, if applicable 04 Virginia Return - Changes to subtractions, deductions, additions, and credits 01 NOL 02 Partnership Level Federal Adjustment -Enclose Form 502FED-1 05 Pass-Through Entity Elective

Tax Payment Credit
30 Other - Enclose Explanation
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_ __

1. Overpayment, if any, as shown on original return or as previously adjusted … 3_ __
2. Subtract Line 3 from Line 2 … 4_ __
3. 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_ __

1. 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_ __

# 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.
• If you are a servicemember serving in compliance with military orders or the spouse of such a servicemember, follow the special rules under 'Military Personnel and Spouses of Military Personnel,' explained below.

Step 1: Determine your residency status

# Domiciliary Resident

You are a domiciliary (legal) resident if your permanent home is in Virginia. Your permanent home is where, whenever you are absent, you intend to return. Every person has one and only one domiciliary residence at a time. Most domiciliary residents actually live in Virginia; however, actual presence in Virginia is not required. If you have established legal domicile in Virginia, you are a domiciliary resident until you establish legal domicile in another state.

• Members of the armed forces who claim Virginia as their home of record are domiciliary residents, even if stationed outside of Virginia.
• A domiciliary resident who accepts employment outside of Virginia, but who does not abandon Virginia as their domiciliary residence, even if outside of Virginia for many years, remains a domiciliary resident of Virginia. This includes domiciliary residents who accept employment outside of the United States.

# Actual Resident

You are an actual resident if:
You maintained an abode in Virginia or were physically present in Virginia for more than 183 total days during the taxable year, even if you are a domiciliary resident of another state or country.
If you are an actual resident of Virginia, you may be required to file as a resident in Virginia and in your domiciliary state.
In this situation, you should claim a credit on the return filed in the state of your legal domicile for taxes paid to Virginia.

Students: The rules for determining the residency status of a student are the same as for anyone else.

# Special Rules

Members of the U.S. Congress: If you are a member of the U.S. Congress who is a domiciliary (legal) resident of another state, you are not subject to taxation as an actual resident of Virginia even if you maintained an abode in Virginia for more than 183 days. However, if you have income from Virginia sources other than your 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 U.S. Congress does not apply to spouses, dependents or congressional staff members.
If you are a spouse or dependent of a member of the U.S.
Congress or you are employed by a member of the U.S.
Congress, you must determine your own residency status and filing obligations, even if you filed a joint federal return.
Military Personnel and Spouses of Military Personnel:
For Taxable Year 2023 and after, if you are a servicemember serving in compliance with military orders or the spouse of such servicemember, the federal Servicemember Civil Relief Act ("SCRA"), as amended by the Veterans Auto and Education Improvement Act, allows you to elect to use the following locations for purposes of taxation:

• The residence or domicile of the member,
• The residence or domicile of the spouse, or
• The permanent duty station of the member.

Servicemembers and spouses are not required to elect the same residence for state tax purposes. No form is required to be filed with the Department of Taxation to make this election; however, you should maintain any records needed to show that the elected state met the requirements of SCRA.
If you elect a state other than Virginia under SCRA, the following two types of income are exempted from Virginia individual income tax:

• A servicemembers' active duty pay, and
• A spouses' income from Virginia sources for services performed (such as wages received as an employee).

These two types of income will be referred to as "SCRA protected income."
If you had Virginia income tax withheld from your SCRA protected income, you may file Form 763-S, Virginia Special Nonresident Claim for Individual Income Tax Withheld to request a refund. Going forward, you may need to indicate on Form VA-4 that such income is exempt from withholding by checking the line on that Form that references SCRA.
If the servicemember begins or ceases to serve in compliance with military orders during the taxable year you may be required to file Form 760PY, Part-Year Resident Income Tax Return (see the instructions to Form 760PY for more information).
If you have income from Virginia sources other than SCRAprotected income, you must file Form 763, Nonresident Income Tax Return (see the instructions to Form 763 for more information) to report and pay Virginia income tax on such income.
If you elect Virginia (or are unable to elect a state other than Virginia) under SCRA, you are a Virginia resident and must file Form 760, Resident Income Tax Return. Your SCRA-protected income is not exempt from Virginia income tax.
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 annuities, dividends, interest, royalties and gains from the disposition of intangible personal property employed by an individual in a business, trade, profession or occupation carried on in this state.

If you 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

1. you were present in Virginia for 183 days or less during the taxable year, and 3) your salaries and wages were subject to taxation by Maryland, Pennsylvania, or West Virginia.

Tax Withheld in Error by Employer: If Virginia tax was withheld from your income in error, you should file Form 763-S to obtain a refund.
If you meet any of the exceptions above and had Virginia withholding, you may need to file Form 763-S, Virginia Special Nonresident Claim For Individual Income Tax Withheld, to claim your refund.

# Getting Started

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 33.
• Virginia Schedule VAC. See Page 26.

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.

# 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.
Other Frequent Enclosures With Form 760

• Forms W-2, 1099, and VK-1 showing Virginia withholding
• Virginia Schedule A
• Schedule ADJ
• Schedule ADJS
• Schedule VAC
• Schedule OSC
• Schedule CR
• Form 760C or Form 760F
• Virginia Credit Schedules
• Other Virginia Statements or Schedules
• Other required enclosures

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

Single Filers: If you are the court-appointed or certified Personal Representative (also referred to as Executor or Administrator) of the decedent's estate, include a copy of the court certificate showing your appointment.

• Any refund issued will be made payable to the estate of the decedent
• The refund will be issued as a check. The check may be cashed or deposited with the endorsement of the courtappointed Personal Representative Joint Filers, both Taxpayers Deceased: Follow the instructions for Single Filers.

Important: If a refund is due, the refund will be issued in the name of the surviving spouse or the estate of the decedent(s) unless a properly completed copy of federal Form 1310 is provided. When filing electronically, the Form 1310 must be included with the federal filing.
Locality Code: Use the list beginning on Page 45 to look up the 3-digit code for the locality in which you lived on January 1,

1. Enter the corresponding number in the boxes provided on Form 760. Local school funding is allocated based in part on this information.

Facilitated Health Insurance Enrollment: The
Department of Taxation is required to include on individual income tax returns a checkoff allowing taxpayers to consent to the Department of Taxation providing certain taxpayer information to the Department of Medical

Assistance Services (DMAS), the Department of Social

# Services (VDSS) and the Virginia Health Benefit Exchange

(VHBE). The information is shared with DMAS and VDSS for purposes of affirming that the individual, spouse, or any dependents meet the income eligibility requirements for medical assistance. The information is shared with the Virginia Health Benefit Exchange for those persons who would like to determine eligibility for health coverage through Virginia's Insurance Marketplace. If the individual or spouse voluntarily consents, the Department is authorized to disclose to DMAS, VDSS and the Virginia Health Benefit Exchange certain dependent information and the individual's or spouse's:

• Name;
• Address;
• Social Security number;
• Date of birth;
• Number and type of personal exemptions;
• Tax-filing status; and
• Adjusted gross income

The Department is only authorized to disclose information to DMAS, VDSS and the Virginia Health Benefit Exchange upon entering a written agreement regarding the disclosure of taxpayer information.
If you would like for the Department of Taxation to disclose certain information to DMAS, VDSS and the Virginia Health Benefit Exchange for the purposes set forth above, fill in the requisite oval on Page 1 of Form 760. Also complete Schedule HCI (Healthcare Information) and enclose with your return.
Ovals
Fill in any ovals that apply.

• Name or filing status has changed. Fill in this oval if your name, spouse's name or filing status is different than the one on your Virginia return last year.
• Virginia return not filed last year. Fill in this oval if you did not file a Virginia return last year.
• Dependent on another's return. Fill in this oval if you can be claimed as a dependent on someone else's return.

If you check this box and claim the Virginia standard deduction on Line 11, see "Dependent on another's return" on Page 13. Your standard deduction may be limited.
• Qualifying farmer, fisherman or merchant seaman.
Fill in this oval if at least 2/3 of your gross income is a result of self-employment as a farmer, fisherman or merchant seaman.

• Amended Return. Fill in oval and enter the amended return reason code from the list provided on Page 5 of these instructions.

• Overseas on due date. If you were overseas on May 1, 2026, fill in this oval and enclose a statement explaining your situation. Your return is due by July 1, 2026.
• 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 Department's website: www.tax.virginia.gov.
If using Filing Status 3, enter the spouse's Social Security Number at the top of the form and the spouse's name on the line provided.
If one spouse is a Virginia resident and the other is a nonresident, you may not file a joint Virginia return unless you both elect to determine your joint Virginia taxable income as if you were both Virginia residents. If the spouses do not make such election, the resident spouse must file a separate return (Form 760) using Filing Status 3. If the nonresident spouse has Virginia source income to report, he or she must file a separate return using Form 763. The spouses must compute their itemized deductions and allocate exemptions for dependents as if they had filed separate federal returns.
As a general rule, the spouse claiming an exemption for a dependent must be reporting at least half of the total federal adjusted gross income. In addition, each spouse must be able to support their claim of itemized deductions. If the underlying expenses for itemized deductions cannot be accounted for separately, each spouse must claim a proportionate share of the deductions based on their respective share of the joint federal adjusted gross income.
Exemptions
Enter the number of exemptions allowed in the boxes.
Dependents: Generally, you may claim the same number of dependent exemptions allowed on your federal return. If using Filing Status 3, see the Filing Status instructions in the previous section for the rules on claiming dependents. You may never claim less than a whole exemption. The same dependent may not be claimed on separate returns.
Multiply the sum of exemptions claimed in the "You,"
"Spouse" and "Dependents" boxes by $930.
65 or Older: To qualify for the additional personal exemption for age 65 or older, you must have been age 65 or older on or before January 1, 2026.
Blind: To qualify for the additional personal exemption for the blind, you must have been considered blind for federal income tax purposes.
Multiply the sum of exemptions claimed for "65 or older" and "Blind" by $800.
Low-Income Individuals: You cannot claim the 65 or older or Blind exemptions if you also claimed a Credit for Low-Income Individuals on Line 23 of Form 760.
Exemption Amount: Add the dollar amount from Section A to the dollar amount from Section B. Enter this amount on Line 12.
Note for Filing Status 3: Each spouse must determine exemptions as if separate federal returns had been filed, using the federal rules for separate reporting. If dependent exemptions cannot be accounted for separately, they must be proportionately allocated between each spouse based on each spouse's income. One spouse may never claim less than a whole personal exemption.

# Dollar Amounts

All amounts entered on your return must be rounded to the nearest dollar. Amounts less than 50 cents should be rounded down while all amounts of 50 cents - 99 cents should be rounded up. Rounding to the nearest dollar improves accuracy and reduces processing time.

# Line 1 Federal Adjusted Gross Income

Enter the federal adjusted gross income from your federal return. If married filing separately (Filing Status 3), enter only the amount of income attributable to you. Be sure to use the federal adjusted gross income amount, NOT federal taxable income.

Line 2 Additions
If you reported any additions on Schedule ADJ, enter the total amount from Line 3 of Schedule ADJ.
Line 3 Add Lines 1 and 2 and enter the total.

# Line 4 Age Deduction

Are you eligible to claim an age deduction? For the 2025 taxable year, taxpayers born on or before January 1, 1961, 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, 1961, read below.

# Age 65 and Older Deduction Worksheet

Taxpayers Age 65 and Older
If you or your spouse were born on or before January 1, 1961, you may qualify to claim an age deduction of up to $12,000 each for 2025. 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,
1961: 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 conformity adjustments and reduced by any taxable Social Security and Tier 1 Railroad Benefits.
For Filing Status 1, single taxpayers, the maximum allowable age deduction of $12,000 is reduced $1 for every $1 the taxpayer's AFAGI exceeds $50,000.
For all married taxpayers, whether filing jointly or separately, the maximum allowable age deduction of $12,000 each is reduced $1 for every $1 the married taxpayers' joint AFAGI exceeds $75,000.
All Married Taxpayers: A married taxpayer's income-based age deduction is always determined using the married taxpayers' joint AFAGI. Regardless of whether filing jointly or separately, if you are married, your income-based age deduction is determined using the combined income of both spouses. If both spouses are claiming an income-based age deduction, regardless of whether filing jointly or separately, the married taxpayers must compute a joint age deduction first, then allocate half of the joint deduction to each spouse.
Line 5 Social Security Act and Equivalent Tier 1 Railroad
Retirement Act Benefits
Enter the amount of taxable social security and/or Tier 1 Railroad Retirement Act Benefits that you included in your federal adjusted gross income.
Do not include Tier 2 Railroad Retirement Benefits and Other Railroad Retirement and Railroad Unemployment Benefits.
See instructions for Schedule ADJ to determine if these benefits can be included as other subtractions.
Line 6 State Income Tax Refund or Overpayment Credit
Enter the amount of any state income tax refund or overpayment credit that you reported as income on your federal return.
Line 7 Subtractions
If you reported any other subtractions on Virginia Schedule ADJ, enter the total amount from Line 7 of Schedule ADJ.
Line 8 Add Lines 4, 5, 6, and 7 and enter the total.
Line 9 Virginia Adjusted Gross Income
Subtract Line 8 from Line 3 and enter the result. If the amount on Line 9 is less than the amount shown below for your filing status, your Virginia income tax is $0.00 and you are entitled to a refund of any withholding or estimated tax paid. You must file a return to receive a refund. To claim a refund in these cases, complete Lines 10 through 15 and enter "0" as your tax on Lines 16 and 18. Then complete Lines 19 through 36.
You are required to file a return if you are:
Single and your VAGI is $11,950 or more
Married filing jointly and combined VAGI is $23,900 or more Married filing separately and your VAGI is $11,950 or more

# Itemized or Standard Deductions

Note: Additional information regarding deductions and other changes required as a result of the 2025 General Assembly Session are provided in tax bulletins posted on the Department's website at www.tax.virginia.gov.
Property and other taxes included as deductions on your federal return are also allowed on your Virginia return. If one spouse claims itemized deductions, the other spouse must also claim itemized deductions. Do not complete Line 10 if claiming the standard deduction. Skip to Line 11.
Line 10 Itemized Deductions
You must claim itemized deductions on your Virginia return if you claimed itemized deductions on your federal return.
If a joint federal return was filed and you are filing separate returns in Virginia (Filing Status 3), itemized deductions that cannot be accounted for separately must be allocated proportionately between spouses based on each spouse's share of the combined federal adjusted gross income.
If you claimed itemized deductions, enter the amount from Line 19 of the Virginia Schedule A and enclose this schedule with your return. See the Virginia Schedule A instructions for more information.
Line 11 Standard Deduction
If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Virginia return. Legislation enacted during the 2025 General Assembly session increased the standard deduction for Taxable Years 2025 and 2026 from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers filing jointly. The increase in the standard deduction is scheduled to sunset after Taxable Year 2026 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 $8,750
Filing Status 2 Enter $17,500
Filing Status 3 Enter $8,750
Do not complete Line 10 when claiming a standard deduction.

# Spouse Tax Adjustment Worksheet

Be sure to enter the Virginia Adjusted Gross Income for your spouse on Line 17 of Form 760.
PART 1: SEPARATE YOUR INCOME AND EXEMPTIONS
You Spouse

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 =
Spouse: + = x $800 =

• $930 = …
• $930 = …
• 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

1. Enter the taxable income from Line 15 on Form 760 …
2. 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 …
3. Subtract Line 5 from Line 4 (if $0 or less, enter $0) …
4. Divide the amount on Line 4 by 2 …
5. Enter the tax on the smaller amount from Line 5 or Line 7. Refer to the tax table or rate schedule …
6. Enter the tax on the larger amount from Line 6 or Line 7. Refer to the tax table or rate schedule …
7. Add Lines 8 and 9 …
8. Enter the tax from Line 16 on Form 760 …
9. TAX ADJUSTMENT: Subtract Line 10 from Line 11. Enter this amount on Line 17 of Form 760 … The Spouse Tax Adjustment cannot exceed $259

# 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

1. Total additions to FAGI (Form 760, Line 2) … 12
2. Subtotal - add Lines 11 and 12 … 13
3. Age Deduction (Form 760, Line 4) … 14
4. Social Security Act and Tier 1 Railroad Retirement Act Benefits (Form 760, Line 5) … 15
5. State income tax refund or overpayment credit reported as income on your federal return (Form 760, Line 6) … 16
6. Other Subtractions (Form 760, Line 7) … 17
7. Total Subtractions from FAGI - add Lines 14, 15, 16, and 17 … 18
8. 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
Be sure to enter your spouse's VAGI
(The total of both columns should equal your combined VAGI reported on Line 9 of your 760) amount on Form 760, Line 17.

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 12 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.
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 2025 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 2025 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 2026. For taxable years beginning on and after January 1, 2026, you are generally 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 $1,000.
To make estimated payments, file Form 760ES or file online at www.tax.virginia.gov.

Line 21 Overpayment from Prior Year
Enter amount of 2024 overpayment applied toward 2025 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 24 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 31 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.

# Line 27 Tax You Owe

If Line 26 is smaller than Line 18, subtract Line 26 from Line

1. 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

1. 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 Commonwealth Savers Contributions

If you would like to contribute some or all of your refund to one or more Commonwealth Savers 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.

# Tax Rates

The general sales and use 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 1% 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: These items are exempt from state sales tax, but are subject to a 1% general local sales and use tax in all cities and counties in Virginia.

7% General Rate
Apply the 7% rate to items delivered to locations in the 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:

• City of Danville • Henry County
• Charlotte County • Northampton County
• Gloucester County • Patrick County
• Halifax County • Pittsylvania County

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 • Suffolk 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

# Hygiene Products Tax Rate

# Columns A and B

# Line 35 Amount You Owe

# $ 32 $ 31 $ 27 $ 5 Payment Options

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 2025 Virginia income tax payment.
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.

# Important: The Department

John Smith of Taxation is not responsible Mary Smith
100 Main Street for a lost refund if you Richmond, VA 23220 enter the wrong account information. Check with PAY TO THE your financial institution ORDER OF to get the correct routing and account numbers and
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.
Get Your Refund Faster With Direct Deposit: 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 Date $ Dollars SAMPLE to make sure your direct ANYTOWN BANK Anytown, VA 20000 deposit will be accepted. Do Account not use the routing number Routing number number on a deposit slip if it is FOR different from the routing l : 250250025 l: 202021ll 86 1234 number on your checks.

Do not include the check number 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 3 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 2026 PIN on your 2025 individual tax return filed in 2026. If you also submit your 2024 return in 2026, 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.
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 the return.

# Schedule ADJ Line Instructions

Conformity Update for 2025

Virginia's Conformity with the Internal Revenue Code

# During the 2026 General Assembly Session, the 2026

Amendments to the 2025 Appropriation Act replaced
Virginia's suspended rolling conformity to the IRC with a fixed conformity date of December 31, 2025. The legislation also provides that Virginia will automatically conform to any federal tax law amendment that extends the expiration date of a federal tax provision to which Virginia conforms or has previously conformed. This legislation allows Virginia to conform to most of the provisions of the 2025 federal

# Budget Reconciliation Act (P.L. 119-21) and decreases

Virginia's deduction for disallowed business interest for Taxable Year 2025.
See the What's New section on page 1 of these instructions for additional information regarding Virginia's conformity with the Internal Revenud Code and adjustments that may be required as a result of conformity legislation. Refer to Tax Bulletin 26-1 at www.tax.virginia.gov for more information on conformity legislation.

# 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 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 2025, 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 2025 Virginia depreciation calculation is less than your 2025 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 Conformity Additions: If you are required to make any Other Conformity additions listed in the Conformity Update for 2025 above, enter the total amount of such additions on this line. Also, please enclose a schedule and explanation of such additions.
Enter any other 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 benefit exclusion and federal estate tax exclusion … 2.
Subtract Line 2 from Line 1. Enter this amount on Line 2b or 2c of your Virginia Schedule ADJ … 3.

# 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 Donation

To the extent a credit is allowed for growing food crops or producing wholesome foods in the Commonwealth and donating the crops or wholesome foods 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.

Line 6 Other Subtractions from Federal Adjusted Gross
Income

# Line 6a. 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 2025, 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 2025 Virginia depreciation calculation is more than your 2025 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 Conformity Subtractions: If you are required to make any other conformity subtractions listed in the Conformity Update for 2025 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.

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 included in federal adjusted gross income for active and inactive service in the Virginia National Guard. Effective for taxable years beginning on and after January 1, 2023, for persons of rank O6 and below, this amount may not exceed income received for 39 days or $5,500, 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 Commonwealth Savers 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 Commonwealth Savers, in the event of a beneficiary's death, disability or receipt of scholarship.

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 appropriate Secretariat, it may be allowed as a subtraction. Under current law, Secretary of Administration is the Secretariat charged with this approval. 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.

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 3-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;
• 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.

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, 2024, certain military benefits received by an individual may be subtracted from Virginia taxable income. The maximum amount of the subtraction is $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.

# 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 Commonwealth Savers 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 Commonwealth Savers account (Prepaid529, Invest529, 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 2025 Virginia return you may deduct the portion of such payments received in 2024 that is included in your 2024 federal adjusted gross income; while payments received in 2025 may generate a deduction on your 2026 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 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 8a and fill in the box marked "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,

1. 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 date prescribed by law for filing the taxpayer's income 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 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 20% 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 20% 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.

# 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 Tax 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.
For taxable years 2025 and 2026, new legislation increased the refundable portion of the Virginia Earned Income Tax Credit from 15% to 20%.
You can only claim one of these credits. Claim the credit that benefits you the most. 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, 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 Poverty Eligible Poverty

# Exemptions Guidelines

1 $ 15,650 5 $ 37,650
2 21,150 6 43,150
3 26,650 7 48,650
4 32,150 8* 54,150

• For each additional person, spouse and dependent exemption, add $5,500 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 Reserved for Future Use.
Line 16a Reserved for Future Use.
Line 16b Multiply Line 14 by 20% (.20).
Line 17 Choose the credit option that benefits you the most.
You may claim a refundable credit equal to the amount on Line 16b above OR a nonrefundable credit equal to the lesser of the amount on Line 13 above or the amount on Form 760, Line 18 reduced by any Credit for Tax Paid to Another State computed on Schedule OSC. 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 $68,675 may also qualify for up to $8,046 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 taxable year 2025 return.
• total withholding and timely estimated payments were at least 90% (66 2/3% for farmers, fishermen and merchant seamen) of your 2025 tax liability after nonrefundable credits or 100% of your 2024 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 3 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.
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 Commonwealth Savers Contributions
You may contribute all or part of your income tax refund to one or more existing Commonwealth Savers (formerly Virginia529) accounts by completing Schedule VAC. Any contribution(s) made will be deemed a contribution to a Commonwealth Savers account(s) for the 2025 taxable year.
Commonwealth Savers administers flexible, affordable, and tax-advantaged education plans through its programs:
Prepaid529, Invest529, CollegeAmerica and CollegeWealth.
For more information on establishing accounts, visit
Invest529.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 Invest529 account owner of record as of December 31st is eligible to take the Virginia state tax deduction associated with the education savings 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.
Additionally, Commonwealth Savers administers
ABLEnow and ABLEAmerica tax-advantaged ways to save, invest and pay for qualified disability expenses for 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 meanstested benefits programs as well. For information on the ABLEnow or ABLEAmerica program, visit Ablenow. com. You are not required to be the owner of record for an ABLEnow or ABLEAmerica 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 either of these accounts.
When you specify a Commonwealth Savers contribution amount on Schedule VAC, you authorize the Department to transfer payment and related information to Commonwealth Savers 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 Commonwealth Savers. If Commonwealth Savers 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, Commonwealth Savers 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.

# 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

Virginia529.com | 1-888-567-0540
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

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 offers 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. © 2025 Commonwealth Savers Plan. All Rights Reserved.

# 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 contributing to a CollegeAmerica or ABLEAmerica account by contacting your financial advisor for this information. For contributions to Prepaid529, Invest529 or CollegeWealth, use your program 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 ABLEAmerica

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 Commonwealth Savers 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
(Transportation Services for the Elderly and Disabled
Fund)

67 Virginia Commission for the Arts Fund

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.
For Library Foundations, enter the 6-digit code from the lists starting on Page 30.

Section C Voluntary Contributions 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)
93 Endowment Fund of the Board for the Blind and

# Visually Impaired

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.
For Public School Foundations, enter the 6-digit code from the lists starting on Page 30.

# 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 enclose your payment with 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 Organizations

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 1,100 local organizations throughout the Commonwealth. In addition, the Federation coordinates the distribution of food and supplies to victims of disasters and emergencies on behalf of Virginia's food banks.

Federation of Virginia Food Banks
8020 Villa Park Dr., Richmond, VA 23228

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

www.dwr.virginia.gov, 804.481.5296

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 provides assistance for emergency, transitional, and permanent housing for the homeless.

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 medical appointments, jobs and other essential activities.

Department for Aging and Rehabilitative Services

8004 Franklin Farms Drive, Henrico, VA
23229-5019, 804.662.9309

67 Virginia Commission for the Arts Fund
To invest in the arts in the Commonwealth of Virginia, as set forth in Va. Code § 23.1-3227.

Virginia Commission for the Arts Fund c/o Virginia Commission for the Arts

Main Street Centre, 600 E. Main St., Suite 330

Richmond, Virginia 23219, arts@vca.virginia.gov www.vca.virginia.gov, 804.225.3132

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, 804.887.7311

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

5600 Cox Road
Glen Allen, VA 23060

familyandchildrens.trustfund@dss.virginia.gov

www.fact.virginia.gov, 804.310.1520

# 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 www.childrenfindinghope.org, 276.608.2006

# 84 Virginia Federation of Humane Societies

The Virginia Federation of Humane Societies (VFHS) is the oldest animal welfare organization in the state.
Founded in 1959, our membership includes public and private animal shelters, humane societies, rescue groups, sanctuaries, and animal control agencies, as well as animal caregivers and individual supporters across Virginia. VFHS is committed to ending the killing of healthy and treatable animals in Virginia's sheltering system.

# OUR PROGRAMS

Save VA Pets recognizes that resources need to expand beyond the walls of a shelter or rescue and into communities to best address the challenges faced in animal welfare. This program provides diverse support including spay/neuter, animal transport, training, education and guidance on policies and practices that support increased adoptions and progressive lifesaving specific to the community's needs.
High Five VA is dedicated to reducing the euthanasia of healthy and treatable animals in Virginia by the transfer of animals from under-resourced and rural counties to areas where their chances of adoption are far greater.
Moving animals from one location to another can result in a decrease in length of stay, a more diverse selection of animals for adopters and a decrease in euthanasia overall.
Spay Virginia is focused on working with shelters, local governments, rescue groups and private veterinarians to provide pet owners and caregivers in Virginia with access to convenient and affordable spay/neuter services.

# MISSION STATEMENT

The Virginia Federation of Humane Societies (VFHS) provides progressive leadership, advocacy, resources and support to individuals and organizations committed to improving animal welfare and addressing the issues of animal abuse, neglect, and homelessness in the Commonwealth.
Virginia Federation of Humane Societies, Inc.

P.O. Box 125, Colonial Beach, VA 22443,

info@vfhs.org 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 Institutedesignated 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
Charlottesville, VA 22908-0773

www.supportuvacancer.org, 434.924.8432

VCU Massey Cancer Center
Virginia Commonwealth University,

P.O. Box 843042, Richmond, VA 23284

www.massey.vcu.edu, 804.828.1450

# 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
93 Endowment Fund of the Board for the Blind and

Visually Impaired

# The Virginia Board for the Blind and Vision Impaired

("Board") acts in an advisory capacity on the delivery of public services to and the protection of the rights of blind, visually impaired, deafblind and other persons with disabilities. The Board also holds an institutional fund, referred to as the Endowment, into which it deposits any gift, grant, bequest, allotment, or devise of any nature received from private sources. The fund helps the Board provide services to people who are blind, visually impaired, or deafblind achieve their goals for education, employment, and personal independence by providing services such as vocational evaluation, job training, job development and job placement.

Virginia Board for the Blind and Visually Impaired

397 Azalea Avenue
Richmond, Virginia 23227
804.371.3140

Toll Free: 800.622.2155
BoardLiaison@dbvi.virginia.gov

# Library Foundations

Code
Foundation Name
Mary Riley Styles Public Library Foundation, Inc.
(Falls Church City Library)
Massanutten Regional Library
Middlesex County Public Library
Montgomery-Floyd Regional Library Foundation,
Inc.
Floyd County Library Building Fund, Inc.
Friends of the Newport News Public Library
Use the list of library foundations below to choose recipients for 211302 Newport News Public Library System Foundation your voluntary contributions. Enter the contribution codes(s) for the receiving organization(s) and your contribution amount 211501 Norfolk Public Library Foundation on Schedule VAC, Section II, Other Voluntary Contributions.
Code Foundation Name
200101 Alexandria Library Foundation, Inc.
200501 John Randolph Foundation - Appomattox
Regional Library System Endowment
200701 Friends of the Arlington County Library
Northumberland Public Library
Friends of the Library Blackstone VA
Orange County Library Foundation
Friends of the Pearisburg Public Library
The Petersburg Library Foundation, Inc.
Pittsylvania Public Library Foundation (PPL)
Portsmouth Public Library Foundation, Inc.
Friends of the Augusta County Library Foundation
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 Highlands Regional
Library Foundation
203301 Friends of the Charlotte County Library
203501 Chesapeake Public Library Foundation
203701 Friends of the Chesterfield Public Library
204301 Craig County Public Library
204501 Culpeper Library Foundation
205101 Eastern Shore Public Library Foundation
205501 Fairfax Library Foundation
205701 Friends of Fauquier Library
205901 Fluvanna County Library
206101 Franklin County Library Foundation
206502 Gloucester County Friends of the Library
206901 Hampton Public Library Foundation
207101 Handley Regional Library Endowment
207301 Friends of Henrico County Public Library
207701 Highland County Library, Inc.
Friends of the Powhatan Public Library
Prince William Public Library System Foundation
Pulaski County Library System Fund
Lamplighters Inc. (Radford)
Friends of the Rappahannock County Library
Richmond Public Library Foundation (City)
Roanoke Public Library Foundation (City)
Friends of the Roanoke County Public Library
Rockbridge Regional Library Foundation
Friends of the Russell County Library
Friends of Salem Library
Samuels Public Library, Inc.
Shenandoah County Library Foundation
Mecklenburg County Public Library

Foundation, Inc.
Staunton Library Foundation, Inc.
Friends of the Suffolk Library
Tazewell County Public Library Foundation
Virginia Beach Library Foundation
Friends of the Virginia Beach Public Library
Washington County Public Library Foundation
Friends of Williamsburg Regional Library
Foundation
York County Library Foundation
Friends of Jefferson-Madison Regional Library
Endowment Fund

# Public School Foundations

208701 Lancaster Community Library
Friends of the Lonesome Pine Regional Library
209301 Use the list of public school foundations below to choose Corporation recipients for your voluntary contributions. Enter the 208901 Friends of the Smoot Library (FOSL) contribution codes(s) for the receiving organization(s) and 209101 The Library of Virginia Foundation your contribution amount on Schedule VAC, Section II, Other Voluntary Contributions.
209501 Loudoun Library Foundation, Inc.
209502 Friends of Gum Spring Library
209701 Friends of the Lynchburg Public Library
Endowment Fund
209901 Madison County Library, Inc.
Code
Foundation Name
Albemarle Foundation for Education

Code Foundation Name
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)
Code
Foundation Name
Manassas City Public Schools Education
Foundation
Manassas Park Education Foundation
Mecklenburg County Business Education
Partnership
Montgomery County Educational Foundation
Newport News Educational Foundation
Page County Education Foundation
Pittsylvania Vocational Education Foundation,
Inc.
Buckingham County Educational Foundation, Inc.
031001 Campbell County Educational Foundation
033001 Caroline County Public Schools Education
Foundation, Inc.
550002 Chesapeake Public Schools Educational
Foundation
041001 Chesterfield Education Foundation
043001 Clarke County Education Foundation, Inc.
570001 Colonial Heights Education Foundation for
Excellence
045001 Craig County Educational Foundation
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 Education Foundation
065001 Fluvanna Education Foundation
067001 Franklin County Public Schools Education
Foundation, Inc.
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
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
Poquoson Education Foundation
Portsmouth Schools Foundation
Powhatan Education Foundation
Prince Edward Public School Endowment, Inc.
Prince George Alliance for Education Foundation,
Inc.
Prince William County Public Schools

Education Foundation
Pulaski County Public Schools Education
Foundation
Rappahannock County Public Schools
Radford City Schools Partners for Excellence
Foundation, Inc.
Richmond Public Schools Education Foundation,
Inc. (City of Richmond)
Richmond County Education Foundation
Roanoke City Public Schools Education

Foundation, Inc.
Roanoke County Public Schools Education
Foundation, Inc.
Rockingham Educational Foundation, Inc.
Russell County Foundation for Scholarships
Southwest Virginia Public Education Foundation,
Inc.
Moore Educational Trust (Shenandoah County)
Shenandoah Education Foundation, Inc.
Stafford Education Foundation, Inc.
Staunton City Public Schools Endowment Fund
Suffolk Education Foundation, Inc.
Sussex Educational Foundation, Inc.
Virginia Beach City Public Schools

Education Foundation
Warren County Educational Endowment, Inc.
Waynesboro City Public Schools Foundation
Westmoreland County Public Schools

Education Foundation
Williamsburg/James City Education Foundation
King William Public Schools Education Foundation,
Inc.
103001 Lancaster County Virginia Education Foundation
Winchester Education Foundation
Wise County Schools Educational Foundation
Wythe County Public Schools Foundation for
Community Foundation for Rockbridge, Bath and
Alleghany-Lexington
107001 The Loudoun Education Foundation, Inc.
680001 The Lynchburg City Schools Education
Excellence, Inc.
York Foundation for Public Education

# Credit for Taxes Paid to Another State

Foundation, Inc.
As a Virginia resident, all of your income is subject to the 113001 Madison County Education Foundation, Inc.
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.
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.

# Elective Pass-Through Entity Tax

Legislation enacted by the 2022 General Assembly established 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. 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. For additional PTE legislation enacted by the 2023 General Assembly, See Tax Bulletin 23-3.

# 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 Schedules K-1 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.

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 (carryover only)
• Neighborhood Assistance Act Tax Credit
• Recyclable Materials Processing Equipment Tax Credit
• Conservation Tillage Equipment Tax Credit (carryover only)
• Precision Fertilizer and Pesticide Application Equipment

Tax Credit (carryover only)

• Vehicle Emissions Testing Equipment 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
• Communities of Opportunity Tax Credit
• Green and Alternative Energy Job Creation Tax Credit (carryover only)
• Farm Wineries and Vineyards Tax Credit
• International Trade Facility Tax Credit (carryover only)
• Port Volume Increase Tax Credit (carryover only)
• Barge and Rail Usage Tax Credit (carryover only)
• Education Improvement Scholarships Tax Credit
• Major Research and Development Tax Credit

(carryover only)

• Food Donation Tax Credit
• Worker Training Tax Credit
• Virginia Housing Opportunity Tax Credit
• Hardwood Initiative Tax Credit (carryover only)
• Firearm Safety Device 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

If your Virginia Adjusted Gross Income is less than the filing threshold, do not use the rate schedule or tax table below. Enter $0 as your tax instead. See the instructions.

# TAX RATE SCHEDULE

IF YOUR VIRGINIA TAXABLE INCOME IS:
Not over $3,000, your tax is 2% of your Virginia taxable income. but not over— over— $ 3,000 $ 5,000 $ 5,000 $ 17,000 $ 17,000 your tax of excess is— over— $ 60 + 3 % $ 3,000 $ 120 + 5 % $ 5,000 $ 720 + 5.75 % $ 17,000 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.

# TAX TABLE

The tax table can be used if your Virginia taxable income is listed in the table.

Than
At Least Than Is At Least Than Is At Least Is At Least Than Is At Least Than Is $ 24,896 - $ 24,930 $ 1,175.00 $ 20,443 - $ 20,478 $ 919.00 $ 22,670 - $ 22,704 $ 1,047.00 $ 27,122 - $ 27,157 $ 1,303.00 $ 29,348 - $ 29,383 $ 1,431.00 24,930 - 24,965 1,177.00 20,478 - 20,513 921.00 22,704 - 22,739 1,049.00 27,157 - 27,191 1,305.00 29,383 - 29,417 1,433.00 24,965 - 25,000 1,179.00 20,513 - 20,548 923.00 22,739 - 22,774 1,051.00 27,191 - 27,226 1,307.00 29,417 - 29,452 1,435.00 25,000 - 25,035 1,181.00 20,548 - 20,583 925.00 22,774 - 22,809 1,053.00 27,226 - 27,261 1,309.00 29,452 - 29,487 1,437.00 25,070 927.00 1,055.00 20,583 - 20,617 22,809 - 22,843 25,035 - 1,183.00 1,311.00 1,439.00 27,261 - 27,296 29,487 - 29,522 25,104 929.00 1,057.00 20,617 - 20,652 22,843 - 22,878 25,070 - 1,185.00 1,313.00 1,441.00 27,296 - 27,330 29,522 - 29,557 25,139 931.00 1,059.00 20,652 - 20,687 22,878 - 22,913 25,104 - 1,187.00 1,315.00 1,443.00 27,330 - 27,365 29,557 - 29,591 25,174 933.00 1,061.00 20,687 - 20,722 22,913 - 22,948 25,139 - 1,189.00 1,317.00 1,445.00 27,365 - 27,400 29,591 - 29,626 25,209 935.00 1,063.00 20,722 - 20,757 22,948 - 22,983 25,174 - 1,191.00 1,319.00 1,447.00 27,400 - 27,435 29,626 - 29,661 25,243 937.00 1,065.00 20,757 - 20,791 22,983 - 23,017 25,209 - 1,193.00 1,321.00 1,449.00 27,435 - 27,470 29,661 - 29,696 25,278 939.00 1,067.00 20,791 - 20,826 23,017 - 23,052 25,243 - 1,195.00 1,323.00 1,451.00 27,470 - 27,504 29,696 - 29,730 25,313 941.00 1,069.00 20,826 - 20,861 23,052 - 23,087 25,278 - 1,197.00 1,325.00 1,453.00 27,504 - 27,539 29,730 - 29,765 25,348 943.00 1,071.00 20,861 - 20,896 23,087 - 23,122 25,313 - 1,199.00 1,327.00 1,455.00 27,539 - 27,574 29,765 - 29,800 25,383 945.00 1,073.00 20,896 - 20,930 23,122 - 23,157 25,348 - 1,201.00 1,329.00 1,457.00 27,574 - 27,609 29,800 - 29,835 25,417 947.00 1,075.00 20,930 - 20,965 23,157 - 23,191 25,383 - 1,203.00 1,331.00 1,459.00 27,609 - 27,643 29,835 - 29,870 25,452 949.00 1,077.00 20,965 - 21,000 23,191 - 23,226 25,417 - 1,205.00 1,333.00 1,461.00 27,643 - 27,678 29,870 - 29,904 25,487 951.00 1,079.00 21,000 - 21,035 23,226 - 23,261 25,452 - 1,207.00 1,335.00 1,463.00 27,678 - 27,713 29,904 - 29,939 25,522 953.00 1,081.00 21,035 - 21,070 23,261 - 23,296 25,487 - 1,209.00 1,337.00 1,465.00 27,713 - 27,748 29,939 - 29,974 25,557 955.00 1,083.00 21,070 - 21,104 23,296 - 23,330 25,522 - 1,211.00 1,339.00 1,467.00 27,748 - 27,783 29,974 - 30,009 25,591 957.00 1,085.00 21,104 - 21,139 23,330 - 23,365 25,557 - 1,213.00 1,341.00 1,469.00 27,783 - 27,817 30,009 - 30,043 25,626 959.00 1,087.00 21,139 - 21,174 23,365 - 23,400 25,591 - 1,215.00 1,343.00 1,471.00 27,817 - 27,852 30,043 - 30,078 25,661 961.00 1,089.00 21,174 - 21,209 23,400 - 23,435 25,626 - 1,217.00 1,345.00 1,473.00 27,852 - 27,887 30,078 - 30,113 25,696 963.00 1,091.00 21,209 - 21,243 23,435 - 23,470 25,661 - 1,219.00 1,347.00 1,475.00 27,887 - 27,922 30,113 - 30,148 25,730 965.00 1,093.00 21,243 - 21,278 23,470 - 23,504 25,696 - 1,221.00 1,349.00 1,477.00 27,922 - 27,957 30,148 - 30,183 25,765 967.00 1,095.00 21,278 - 21,313 23,504 - 23,539 25,730 - 1,223.00 1,351.00 1,479.00 27,957 - 27,991 30,183 - 30,217 25,800 969.00 1,097.00 21,313 - 21,348 23,539 - 23,574 25,765 - 1,225.00 1,353.00 1,481.00 27,991 - 28,026 30,217 - 30,252 25,835 971.00 1,099.00 21,348 - 21,383 23,574 - 23,609 25,800 - 1,227.00 1,355.00 1,483.00 28,026 - 28,061 30,252 - 30,287 25,870 973.00 1,101.00 21,383 - 21,417 23,609 - 23,643 25,835 - 1,229.00 1,357.00 1,485.00 28,061 - 28,096 30,287 - 30,322 25,904 975.00 1,103.00 21,417 - 21,452 23,643 - 23,678 25,870 - 1,231.00 1,359.00 1,487.00 28,096 - 28,130 30,322 - 30,357 25,939 977.00 1,105.00 21,452 - 21,487 23,678 - 23,713 25,904 - 1,233.00 1,361.00 1,489.00 28,130 - 28,165 30,357 - 30,391 25,974 979.00 1,107.00 21,487 - 21,522 23,713 - 23,748 25,939 - 1,235.00 1,363.00 1,491.00 28,165 - 28,200 30,391 - 30,426 26,009 981.00 1,109.00 21,522 - 21,557 23,748 - 23,783 25,974 - 1,237.00 1,365.00 1,493.00 28,200 - 28,235 30,426 - 30,461 26,043 983.00 1,111.00 21,557 - 21,591 23,783 - 23,817 26,009 - 1,239.00 1,367.00 1,495.00 28,235 - 28,270 30,461 - 30,496 26,078 985.00 1,113.00 21,591 - 21,626 23,817 - 23,852 26,043 - 1,241.00 1,369.00 1,497.00 28,270 - 28,304 30,496 - 30,530 26,113 987.00 1,115.00 21,626 - 21,661 23,852 - 23,887 26,078 - 1,243.00 1,371.00 1,499.00 28,304 - 28,339 30,530 - 30,565 26,148 989.00 1,117.00 21,661 - 21,696 23,887 - 23,922 26,113 - 1,245.00 1,373.00 1,501.00 28,339 - 28,374 30,565 - 30,600 26,183 991.00 1,119.00 21,696 - 21,730 23,922 - 23,957 26,148 - 1,247.00 1,375.00 1,503.00 28,374 - 28,409 30,600 - 30,635 26,217 993.00 1,121.00 21,730 - 21,765 23,957 - 23,991 26,183 - 1,249.00 1,377.00 1,505.00 28,409 - 28,443 30,635 - 30,670 26,252 995.00 1,123.00 21,765 - 21,800 23,991 - 24,026 26,217 - 1,251.00 1,379.00 1,507.00 28,443 - 28,478 30,670 - 30,704 26,287 997.00 1,125.00 21,800 - 21,835 24,026 - 24,061 26,252 - 1,253.00 1,381.00 1,509.00 28,478 - 28,513 30,704 - 30,739 26,322 999.00 1,127.00 21,835 - 21,870 24,061 - 24,096 26,287 - 1,255.00 1,383.00 1,511.00 28,513 - 28,548 30,739 - 30,774 26,357 1,001.00 1,129.00 21,870 - 21,904 24,096 - 24,130 26,322 - 1,257.00 1,385.00 1,513.00 28,548 - 28,583 30,774 - 30,809 26,391 1,003.00 1,131.00 21,904 - 21,939 24,130 - 24,165 26,357 - 1,259.00 1,387.00 1,515.00 28,583 - 28,617 30,809 - 30,843 26,426 1,005.00 1,133.00 21,939 - 21,974 24,165 - 24,200 26,391 - 1,261.00 1,389.00 1,517.00 28,617 - 28,652 30,843 - 30,878 26,461 1,007.00 1,135.00 21,974 - 22,009 24,200 - 24,235 26,426 - 1,263.00 1,391.00 1,519.00 28,652 - 28,687 30,878 - 30,913 26,496 1,009.00 1,137.00 22,009 - 22,043 24,235 - 24,270 26,461 - 1,265.00 1,393.00 1,521.00 28,687 - 28,722 30,913 - 30,948 26,530 1,011.00 1,139.00 22,043 - 22,078 24,270 - 24,304 26,496 - 1,267.00 1,395.00 1,523.00 28,722 - 28,757 30,948 - 30,983 26,565 1,013.00 1,141.00 22,078 - 22,113 24,304 - 24,339 26,530 - 1,269.00 1,397.00 1,525.00 28,757 - 28,791 30,983 - 31,017 26,600 1,015.00 1,143.00 22,113 - 22,148 24,339 - 24,374 26,565 - 1,271.00 1,399.00 1,527.00 28,791 - 28,826 31,017 - 31,052 26,635 1,017.00 1,145.00 22,148 - 22,183 24,374 - 24,409 26,600 - 1,273.00 1,401.00 1,529.00 28,826 - 28,861 31,052 - 31,087 26,670 1,019.00 1,147.00 22,183 - 22,217 24,409 - 24,443 26,635 - 1,275.00 1,403.00 1,531.00 28,861 - 28,896 31,087 - 31,122 26,704 1,021.00 1,149.00 22,217 - 22,252 24,443 - 24,478 26,670 - 1,277.00 1,405.00 1,533.00 28,896 - 28,930 31,122 - 31,157 26,739 1,023.00 1,151.00 22,252 - 22,287 24,478 - 24,513 26,704 - 1,279.00 1,407.00 1,535.00 28,930 - 28,965 31,157 - 31,191 26,774 1,025.00 1,153.00 22,287 - 22,322 24,513 - 24,548 26,739 - 1,281.00 1,409.00 1,537.00 28,965 - 29,000 31,191 - 31,226 26,809 1,027.00 1,155.00 22,322 - 22,357 24,548 - 24,583 26,774 - 1,283.00 1,411.00 1,539.00 29,000 - 29,035 31,226 - 31,261 26,843 1,029.00 1,157.00 22,357 - 22,391 24,583 - 24,617 26,809 - 1,285.00 1,413.00 1,541.00 29,035 - 29,070 31,261 - 31,296 26,878 1,031.00 1,159.00 22,391 - 22,426 24,617 - 24,652 26,843 - 1,287.00 1,415.00 1,543.00 29,070 - 29,104 31,296 - 31,330 26,913 1,033.00 1,161.00 22,426 - 22,461 24,652 - 24,687 26,878 - 1,289.00 1,417.00 1,545.00 29,104 - 29,139 31,330 - 31,365 26,948 1,035.00 1,163.00 22,461 - 22,496 24,687 - 24,722 26,913 - 1,291.00 1,419.00 1,547.00 29,139 - 29,174 31,365 - 31,400 26,983 1,037.00 1,165.00 22,496 - 22,530 24,722 - 24,757 26,948 - 1,293.00 1,421.00 1,549.00 29,174 - 29,209 31,400 - 31,435 27,017 1,039.00 1,167.00 22,530 - 22,565 24,757 - 24,791 26,983 - 1,295.00 1,423.00 1,551.00 29,209 - 29,243 31,435 - 31,470 27,052 1,041.00 1,169.00 22,565 - 22,600 24,791 - 24,826 27,017 - 1,297.00 1,425.00 1,553.00 29,243 - 29,278 31,470 - 31,504 27,087 1,043.00 1,171.00 22,600 - 22,635 24,826 - 24,861 27,052 - 1,299.00 1,427.00 1,555.00 29,278 - 29,313 31,504 - 31,539 27,122 1,045.00 1,173.00 22,635 - 22,670 24,861 - 24,896 27,087 - 1,301.00 1,429.00 1,557.00 29,313 - 29,348 31,539 - 31,574

Than

At Least Than Is At Least Than Is At Least
$ 33,800 - $ 33,835 $ 1,687.00
$ 31,574 - $ 31,609 $ 1,559.00

Is At Least Than Is At Least Than Is
$ 38,252 - $ 38,287 $ 1,943.00 $ 40,478 - $ 40,513 $ 2,071.00 $ 36,026 - $ 36,061 $ 1,815.00 33,835 - 33,870 1,689.00 31,609 - 31,643 1,561.00 38,287 - 38,322 1,945.00 40,513 - 40,548 2,073.00 36,061 - 36,096 1,817.00 33,870 - 33,904 1,691.00 31,643 - 31,678 1,563.00 38,322 - 38,357 1,947.00 40,548 - 40,583 2,075.00 36,096 - 36,130 1,819.00 33,904 - 33,939 1,693.00 31,678 - 31,713 1,565.00 38,357 - 38,391 1,949.00 40,583 - 40,617 2,077.00 36,130 - 36,165 1,821.00 1,695.00 33,939 - 33,974 1,567.00

31,713 - 31,748 1,951.00 2,079.00
38,391 - 38,426 40,617 - 40,652
36,200
36,165 -
1,697.00
33,974 - 34,009
1,569.00

31,748 - 31,783
1,823.00
1,953.00 2,081.00
38,426 - 38,461 40,652 - 40,687
36,235
36,200 -
1,699.00
34,009 - 34,043
1,571.00

31,783 - 31,817
1,825.00
1,955.00 2,083.00
38,461 - 38,496 40,687 - 40,722
36,270
36,235 -
1,701.00
34,043 - 34,078
1,573.00
31,817 - 31,852
1,827.00
1,957.00 2,085.00
38,496 - 38,530 40,722 - 40,757
36,304
36,270 -
1,703.00
34,078 - 34,113
1,575.00

31,852 - 31,887
1,829.00
1,959.00 2,087.00
38,530 - 38,565 40,757 - 40,791
36,339
36,304 -
1,705.00
34,113 - 34,148
1,577.00

31,887 - 31,922
1,831.00
1,961.00 2,089.00
38,565 - 38,600 40,791 - 40,826
36,374
36,339 -
1,707.00
34,148 - 34,183
1,579.00

31,922 - 31,957
1,833.00
1,963.00 2,091.00
38,600 - 38,635 40,826 - 40,861
36,409
36,374 -
1,709.00
34,183 - 34,217
1,581.00
31,957 - 31,991
1,835.00
1,965.00 2,093.00
38,635 - 38,670 40,861 - 40,896
36,443
36,409 -
1,711.00
34,217 - 34,252
1,583.00

31,991 - 32,026
1,837.00
1,967.00 2,095.00
38,670 - 38,704 40,896 - 40,930
36,478
36,443 -
1,713.00
34,252 - 34,287
1,585.00

32,026 - 32,061
1,839.00
1,969.00 2,097.00
38,704 - 38,739 40,930 - 40,965
36,513
36,478 -
1,715.00
34,287 - 34,322
1,587.00

32,061 - 32,096
1,841.00
1,971.00 2,099.00
38,739 - 38,774 40,965 - 41,000
36,548
36,513 -
1,717.00
34,322 - 34,357
1,589.00
32,096 - 32,130
1,843.00
1,973.00 2,101.00
38,774 - 38,809 41,000 - 41,035
36,583
36,548 -
1,719.00
34,357 - 34,391
1,591.00

32,130 - 32,165
1,845.00
1,975.00 2,103.00
38,809 - 38,843 41,035 - 41,070
36,617
36,583 -
1,721.00
34,391 - 34,426
1,593.00

32,165 - 32,200
1,847.00
1,977.00 2,105.00
38,843 - 38,878 41,070 - 41,104
36,652
36,617 -
1,723.00
34,426 - 34,461
1,595.00

32,200 - 32,235
1,849.00
1,979.00 2,107.00
38,878 - 38,913 41,104 - 41,139
36,687
36,652 -
1,725.00
34,461 - 34,496
1,597.00
32,235 - 32,270
1,851.00
1,981.00 2,109.00
38,913 - 38,948 41,139 - 41,174
36,722
36,687 -
1,727.00
34,496 - 34,530
1,599.00

32,270 - 32,304
1,853.00
1,983.00 2,111.00
38,948 - 38,983 41,174 - 41,209
36,757
36,722 -
1,729.00
34,530 - 34,565
1,601.00

32,304 - 32,339
1,855.00
1,985.00 2,113.00
38,983 - 39,017 41,209 - 41,243
36,791
36,757 -
1,731.00
34,565 - 34,600
1,603.00

32,339 - 32,374
1,857.00
1,987.00 2,115.00
39,017 - 39,052 41,243 - 41,278
36,826
36,791 -
1,733.00
34,600 - 34,635
1,605.00
32,374 - 32,409
1,859.00
1,989.00 2,117.00
39,052 - 39,087 41,278 - 41,313
36,861
36,826 -
1,735.00
34,635 - 34,670
1,607.00

32,409 - 32,443
1,861.00
1,991.00 2,119.00
39,087 - 39,122 41,313 - 41,348
36,896
36,861 -
1,737.00
34,670 - 34,704
1,609.00

32,443 - 32,478
1,863.00
1,993.00 2,121.00
39,122 - 39,157 41,348 - 41,383
36,930
36,896 -
1,739.00
34,704 - 34,739
1,611.00

32,478 - 32,513
1,865.00
1,995.00 2,123.00
39,157 - 39,191 41,383 - 41,417
36,965
36,930 -
1,741.00
34,739 - 34,774
1,613.00
32,513 - 32,548
1,867.00
1,997.00 2,125.00
39,191 - 39,226 41,417 - 41,452
37,000
36,965 -
1,743.00
34,774 - 34,809
1,615.00

32,548 - 32,583
1,869.00
1,999.00 2,127.00
39,226 - 39,261 41,452 - 41,487
37,035
37,000 -
1,745.00
34,809 - 34,843
1,617.00

32,583 - 32,617
1,871.00
2,001.00 2,129.00
39,261 - 39,296 41,487 - 41,522
37,070
37,035 -
1,747.00
34,843 - 34,878
1,619.00

32,617 - 32,652
1,873.00
2,003.00 2,131.00
39,296 - 39,330 41,522 - 41,557
37,104
37,070 -
1,749.00
34,878 - 34,913
1,621.00
32,652 - 32,687
1,875.00
2,005.00 2,133.00
39,330 - 39,365 41,557 - 41,591
37,139
37,104 -
1,751.00
34,913 - 34,948
1,623.00

32,687 - 32,722
1,877.00
2,007.00 2,135.00
39,365 - 39,400 41,591 - 41,626
37,174
37,139 -
1,753.00
34,948 - 34,983
1,625.00

32,722 - 32,757
1,879.00
2,009.00 2,137.00
39,400 - 39,435 41,626 - 41,661
37,209
37,174 -
1,755.00
34,983 - 35,017
1,627.00

32,757 - 32,791
1,881.00
2,011.00 2,139.00
39,435 - 39,470 41,661 - 41,696
37,243
37,209 -
1,757.00
35,017 - 35,052
1,629.00
32,791 - 32,826
1,883.00
2,013.00 2,141.00
39,470 - 39,504 41,696 - 41,730
37,278
37,243 -
1,759.00
35,052 - 35,087
1,631.00

32,826 - 32,861
1,885.00
2,015.00 2,143.00
39,504 - 39,539 41,730 - 41,765
37,313
37,278 -
1,761.00
35,087 - 35,122
1,633.00

32,861 - 32,896
1,887.00
2,017.00 2,145.00
39,539 - 39,574 41,765 - 41,800
37,348
37,313 -
1,763.00
35,122 - 35,157
1,635.00

32,896 - 32,930
1,889.00
2,019.00 2,147.00
39,574 - 39,609 41,800 - 41,835
37,383
37,348 -
1,765.00
35,157 - 35,191
1,637.00
32,930 - 32,965
1,891.00
2,021.00 2,149.00
39,609 - 39,643 41,835 - 41,870
37,417
37,383 -
1,767.00
35,191 - 35,226
1,639.00

32,965 - 33,000
1,893.00
2,023.00 2,151.00
39,643 - 39,678 41,870 - 41,904
37,452
37,417 -
1,769.00
35,226 - 35,261
1,641.00

33,000 - 33,035
1,895.00
2,025.00 2,153.00
39,678 - 39,713 41,904 - 41,939
37,487
37,452 -
1,771.00
35,261 - 35,296
1,643.00

33,035 - 33,070
1,897.00
2,027.00 2,155.00
39,713 - 39,748 41,939 - 41,974
37,522
37,487 -
1,773.00
35,296 - 35,330
1,645.00
33,070 - 33,104
1,899.00
2,029.00 2,157.00
39,748 - 39,783 41,974 - 42,009
37,557
37,522 -
1,775.00
35,330 - 35,365
1,647.00

33,104 - 33,139
1,901.00
2,031.00 2,159.00
39,783 - 39,817 42,009 - 42,043
37,591
37,557 -
1,777.00
35,365 - 35,400
1,649.00

33,139 - 33,174
1,903.00
2,033.00 2,161.00
39,817 - 39,852 42,043 - 42,078
37,626
37,591 -
1,779.00
35,400 - 35,435
1,651.00

33,174 - 33,209
1,905.00
2,035.00 2,163.00
39,852 - 39,887 42,078 - 42,113
37,661
37,626 -
1,781.00
35,435 - 35,470
1,653.00
33,209 - 33,243
1,907.00
2,037.00 2,165.00
39,887 - 39,922 42,113 - 42,148
37,696
37,661 -
1,783.00
35,470 - 35,504
1,655.00

33,243 - 33,278
1,909.00
2,039.00 2,167.00
39,922 - 39,957 42,148 - 42,183
37,730
37,696 -
1,785.00
35,504 - 35,539
1,657.00

33,278 - 33,313
1,911.00
2,041.00 2,169.00
39,957 - 39,991 42,183 - 42,217
37,765
37,730 -
1,787.00
35,539 - 35,574
1,659.00

33,313 - 33,348
1,913.00
2,043.00 2,171.00
39,991 - 40,026 42,217 - 42,252
37,800
37,765 -
1,789.00
35,574 - 35,609
1,661.00
33,348 - 33,383
1,915.00
2,045.00 2,173.00
40,026 - 40,061 42,252 - 42,287
37,835
37,800 -
1,791.00
35,609 - 35,643
1,663.00

33,383 - 33,417
1,917.00
2,047.00 2,175.00
40,061 - 40,096 42,287 - 42,322
37,870
37,835 -
1,793.00
35,643 - 35,678
1,665.00

33,417 - 33,452
1,919.00
2,049.00 2,177.00
40,096 - 40,130 42,322 - 42,357
37,904
37,870 -
1,795.00
35,678 - 35,713
1,667.00

33,452 - 33,487
1,921.00
2,051.00 2,179.00
40,130 - 40,165 42,357 - 42,391
37,939
37,904 -
1,797.00
35,713 - 35,748
1,669.00
33,487 - 33,522
1,923.00
2,053.00 2,181.00
40,165 - 40,200 42,391 - 42,426
37,974
37,939 -
1,799.00
35,748 - 35,783
1,671.00

33,522 - 33,557
1,925.00
2,055.00 2,183.00
40,200 - 40,235 42,426 - 42,461
38,009
37,974 -
1,801.00
35,783 - 35,817
1,673.00

33,557 - 33,591
1,927.00
2,057.00 2,185.00
40,235 - 40,270 42,461 - 42,496
38,043
38,009 -
1,803.00
35,817 - 35,852
1,675.00

33,591 - 33,626
1,929.00
2,059.00 2,187.00
40,270 - 40,304 42,496 - 42,530
38,078
38,043 -
1,805.00
35,852 - 35,887
1,677.00
33,626 - 33,661
1,931.00
2,061.00 2,189.00
40,304 - 40,339 42,530 - 42,565
38,113
38,078 -
1,807.00
35,887 - 35,922
1,679.00

33,661 - 33,696
1,933.00
2,063.00 2,191.00
40,339 - 40,374 42,565 - 42,600
38,148
38,113 -
1,809.00
35,922 - 35,957
1,681.00

33,696 - 33,730
1,935.00
2,065.00 2,193.00
40,374 - 40,409 42,600 - 42,635
38,183
38,148 -
1,811.00
35,957 - 35,991
1,683.00

33,730 - 33,765
1,937.00
2,067.00 2,195.00
40,409 - 40,443 42,635 - 42,670
38,217
38,183 -
1,813.00
35,991 - 36,026
1,685.00
33,765 - 33,800
1,939.00
2,069.00 2,197.00
40,443 - 40,478 42,670 - 42,704
38,252
38,217 - 1,941.00

Than
At Least Than Is At Least Than Is At Least Is At Least Than Is At Least Than Is $ 47,157 - $ 47,191 $ 2,455.00 $ 42,704 - $ 42,739 $ 2,199.00 $ 44,930 - $ 44,965 $ 2,327.00 $ 51,609 - $ 51,643 $ 2,711.00 $ 49,383 - $ 49,417 $ 2,583.00 47,191 - 47,226 2,457.00 42,739 - 42,774 2,201.00 44,965 - 45,000 2,329.00 51,643 - 51,678 2,713.00 49,417 - 49,452 2,585.00 47,226 - 47,261 2,459.00 42,774 - 42,809 2,203.00 45,000 - 45,035 2,331.00 51,678 - 51,713 2,715.00 49,452 - 49,487 2,587.00 47,261 - 47,296 2,461.00 42,809 - 42,843 2,205.00 45,035 - 45,070 2,333.00 51,713 - 51,748 2,717.00 49,487 - 49,522 2,589.00 47,330 2,207.00 2,335.00 42,843 - 42,878 45,070 - 45,104 47,296 - 2,463.00 2,719.00 51,748 - 51,783 2,591.00 49,522 - 49,557 47,365 2,209.00 2,337.00 42,878 - 42,913 45,104 - 45,139 47,330 - 2,465.00 2,721.00 51,783 - 51,817 2,593.00 49,557 - 49,591 47,400 2,211.00 2,339.00 42,913 - 42,948 45,139 - 45,174 47,365 - 2,467.00 2,723.00 51,817 - 51,852 2,595.00 49,591 - 49,626 47,435 2,213.00 2,341.00 42,948 - 42,983 45,174 - 45,209 47,400 - 2,469.00 2,725.00 51,852 - 51,887 2,597.00 49,626 - 49,661 47,470 2,215.00 2,343.00 42,983 - 43,017 45,209 - 45,243 47,435 - 2,471.00 2,727.00 51,887 - 51,922 2,599.00 49,661 - 49,696 47,504 2,217.00 2,345.00 43,017 - 43,052 45,243 - 45,278 47,470 - 2,473.00 2,729.00 51,922 - 51,957 2,601.00 49,696 - 49,730 47,539 2,219.00 2,347.00 43,052 - 43,087 45,278 - 45,313 47,504 - 2,475.00 2,731.00 51,957 - 51,991 2,603.00 49,730 - 49,765 47,574 2,221.00 2,349.00 43,087 - 43,122 45,313 - 45,348 47,539 - 2,477.00 2,733.00 51,991 - 52,026 2,605.00 49,765 - 49,800 47,609 2,223.00 2,351.00 43,122 - 43,157 45,348 - 45,383 47,574 - 2,479.00 2,735.00 52,026 - 52,061 2,607.00 49,800 - 49,835 47,643 2,225.00 2,353.00 43,157 - 43,191 45,383 - 45,417 47,609 - 2,481.00 2,737.00 52,061 - 52,096 2,609.00 49,835 - 49,870 47,678 2,227.00 2,355.00 43,191 - 43,226 45,417 - 45,452 47,643 - 2,483.00 2,739.00 52,096 - 52,130 2,611.00 49,870 - 49,904 47,713 2,229.00 2,357.00 43,226 - 43,261 45,452 - 45,487 47,678 - 2,485.00 2,741.00 52,130 - 52,165 2,613.00 49,904 - 49,939 47,748 2,231.00 2,359.00 43,261 - 43,296 45,487 - 45,522 47,713 - 2,487.00 2,743.00 52,165 - 52,200 2,615.00 49,939 - 49,974 47,783 2,233.00 2,361.00 43,296 - 43,330 45,522 - 45,557 47,748 - 2,489.00 2,745.00 52,200 - 52,235 2,617.00 49,974 - 50,009 47,817 2,235.00 2,363.00 43,330 - 43,365 45,557 - 45,591 47,783 - 2,491.00 2,747.00 52,235 - 52,270 2,619.00 50,009 - 50,043 47,852 2,237.00 2,365.00 43,365 - 43,400 45,591 - 45,626 47,817 - 2,493.00 2,749.00 52,270 - 52,304 2,621.00 50,043 - 50,078 47,887 2,239.00 2,367.00 43,400 - 43,435 45,626 - 45,661 47,852 - 2,495.00 2,751.00 52,304 - 52,339 2,623.00 50,078 - 50,113 47,922 2,241.00 2,369.00 43,435 - 43,470 45,661 - 45,696 47,887 - 2,497.00 2,753.00 52,339 - 52,374 2,625.00 50,113 - 50,148 47,957 2,243.00 2,371.00 43,470 - 43,504 45,696 - 45,730 47,922 - 2,499.00 2,755.00 52,374 - 52,409 2,627.00 50,148 - 50,183 47,991 2,245.00 2,373.00 43,504 - 43,539 45,730 - 45,765 47,957 - 2,501.00 2,757.00 52,409 - 52,443 2,629.00 50,183 - 50,217 48,026 2,247.00 2,375.00 43,539 - 43,574 45,765 - 45,800 47,991 - 2,503.00 2,759.00 52,443 - 52,478 2,631.00 50,217 - 50,252 48,061 2,249.00 2,377.00 43,574 - 43,609 45,800 - 45,835 48,026 - 2,505.00 2,761.00 52,478 - 52,513 2,633.00 50,252 - 50,287 48,096 2,251.00 2,379.00 43,609 - 43,643 45,835 - 45,870 48,061 - 2,507.00 2,763.00 52,513 - 52,548 2,635.00 50,287 - 50,322 48,130 2,253.00 2,381.00 43,643 - 43,678 45,870 - 45,904 48,096 - 2,509.00 2,765.00 52,548 - 52,583 2,637.00 50,322 - 50,357 48,165 2,255.00 2,383.00 43,678 - 43,713 45,904 - 45,939 48,130 - 2,511.00 2,767.00 52,583 - 52,617 2,639.00 50,357 - 50,391 48,200 2,257.00 2,385.00 43,713 - 43,748 45,939 - 45,974 48,165 - 2,513.00 2,769.00 52,617 - 52,652 2,641.00 50,391 - 50,426 48,235 2,259.00 2,387.00 43,748 - 43,783 45,974 - 46,009 48,200 - 2,515.00 2,771.00 52,652 - 52,687 2,643.00 50,426 - 50,461 48,270 2,261.00 2,389.00 43,783 - 43,817 46,009 - 46,043 48,235 - 2,517.00 2,773.00 52,687 - 52,722 2,645.00 50,461 - 50,496 48,304 2,263.00 2,391.00 43,817 - 43,852 46,043 - 46,078 48,270 - 2,519.00 2,775.00 52,722 - 52,757 2,647.00 50,496 - 50,530 48,339 2,265.00 2,393.00 43,852 - 43,887 46,078 - 46,113 48,304 - 2,521.00 2,777.00 52,757 - 52,791 2,649.00 50,530 - 50,565 48,374 2,267.00 2,395.00 43,887 - 43,922 46,113 - 46,148 48,339 - 2,523.00 2,779.00 52,791 - 52,826 2,651.00 50,565 - 50,600 48,409 2,269.00 2,397.00 43,922 - 43,957 46,148 - 46,183 48,374 - 2,525.00 2,781.00 52,826 - 52,861 2,653.00 50,600 - 50,635 48,443 2,271.00 2,399.00 43,957 - 43,991 46,183 - 46,217 48,409 - 2,527.00 2,783.00 52,861 - 52,896 2,655.00 50,635 - 50,670 48,478 2,273.00 2,401.00 43,991 - 44,026 46,217 - 46,252 48,443 - 2,529.00 2,785.00 52,896 - 52,930 2,657.00 50,670 - 50,704 48,513 2,275.00 2,403.00 44,026 - 44,061 46,252 - 46,287 48,478 - 2,531.00 2,787.00 52,930 - 52,965 2,659.00 50,704 - 50,739 48,548 2,277.00 2,405.00 44,061 - 44,096 46,287 - 46,322 48,513 - 2,533.00 2,789.00 52,965 - 53,000 2,661.00 50,739 - 50,774 48,583 2,279.00 2,407.00 44,096 - 44,130 46,322 - 46,357 48,548 - 2,535.00 2,791.00 53,000 - 53,035 2,663.00 50,774 - 50,809 48,617 2,281.00 2,409.00 44,130 - 44,165 46,357 - 46,391 48,583 - 2,537.00 2,793.00 53,035 - 53,070 2,665.00 50,809 - 50,843 48,652 2,283.00 2,411.00 44,165 - 44,200 46,391 - 46,426 48,617 - 2,539.00 2,795.00 53,070 - 53,104 2,667.00 50,843 - 50,878 48,687 2,285.00 2,413.00 44,200 - 44,235 46,426 - 46,461 48,652 - 2,541.00 2,797.00 53,104 - 53,139 2,669.00 50,878 - 50,913 48,722 2,287.00 2,415.00 44,235 - 44,270 46,461 - 46,496 48,687 - 2,543.00 2,799.00 53,139 - 53,174 2,671.00 50,913 - 50,948 48,757 2,289.00 2,417.00 44,270 - 44,304 46,496 - 46,530 48,722 - 2,545.00 2,801.00 53,174 - 53,209 2,673.00 50,948 - 50,983 48,791 2,291.00 2,419.00 44,304 - 44,339 46,530 - 46,565 48,757 - 2,547.00 2,803.00 53,209 - 53,243 2,675.00 50,983 - 51,017 48,826 2,293.00 2,421.00 44,339 - 44,374 46,565 - 46,600 48,791 - 2,549.00 2,805.00 53,243 - 53,278 2,677.00 51,017 - 51,052 48,861 2,295.00 2,423.00 44,374 - 44,409 46,600 - 46,635 48,826 - 2,551.00 2,807.00 53,278 - 53,313 2,679.00 51,052 - 51,087 48,896 2,297.00 2,425.00 44,409 - 44,443 46,635 - 46,670 48,861 - 2,553.00 2,809.00 53,313 - 53,348 2,681.00 51,087 - 51,122 48,930 2,299.00 2,427.00 44,443 - 44,478 46,670 - 46,704 48,896 - 2,555.00 2,811.00 53,348 - 53,383 2,683.00 51,122 - 51,157 48,965 2,301.00 2,429.00 44,478 - 44,513 46,704 - 46,739 48,930 - 2,557.00 2,813.00 53,383 - 53,417 2,685.00 51,157 - 51,191 49,000 2,303.00 2,431.00 44,513 - 44,548 46,739 - 46,774 48,965 - 2,559.00 2,815.00 53,417 - 53,452 2,687.00 51,191 - 51,226 49,035 2,305.00 2,433.00 44,548 - 44,583 46,774 - 46,809 49,000 - 2,561.00 2,817.00 53,452 - 53,487 2,689.00 51,226 - 51,261 49,070 2,307.00 2,435.00 44,583 - 44,617 46,809 - 46,843 49,035 - 2,563.00 2,819.00 53,487 - 53,522 2,691.00 51,261 - 51,296 49,104 2,309.00 2,437.00 44,617 - 44,652 46,843 - 46,878 49,070 - 2,565.00 2,821.00 53,522 - 53,557 2,693.00 51,296 - 51,330 49,139 2,311.00 2,439.00 44,652 - 44,687 46,878 - 46,913 49,104 - 2,567.00 2,823.00 53,557 - 53,591 2,695.00 51,330 - 51,365 49,174 2,313.00 2,441.00 44,687 - 44,722 46,913 - 46,948 49,139 - 2,569.00 2,825.00 53,591 - 53,626 2,697.00 51,365 - 51,400 49,209 2,315.00 2,443.00 44,722 - 44,757 46,948 - 46,983 49,174 - 2,571.00 2,827.00 53,626 - 53,661 2,699.00 51,400 - 51,435 49,243 2,317.00 2,445.00 44,757 - 44,791 46,983 - 47,017 49,209 - 2,573.00 2,829.00 53,661 - 53,696 2,701.00 51,435 - 51,470 49,278 2,319.00 2,447.00 44,791 - 44,826 47,017 - 47,052 49,243 - 2,575.00 2,831.00 53,696 - 53,730 2,703.00 51,470 - 51,504 49,313 2,321.00 2,449.00 44,826 - 44,861 47,052 - 47,087 49,278 - 2,577.00 2,833.00 53,730 - 53,765 2,705.00 51,504 - 51,539 49,348 2,323.00 2,451.00 44,861 - 44,896 47,087 - 47,122 49,313 - 2,579.00 2,835.00 53,765 - 53,800 2,707.00 51,539 - 51,574 49,383 2,325.00 2,453.00 44,896 - 44,930 47,122 - 47,157 49,348 - 2,581.00 2,837.00 53,800 - 53,835 2,709.00 51,574 - 51,609

Than
At Least Than Is At Least Than Is At Least Is At Least Than Is At Least Than Is $ 58,287 - $ 58,322 $ 3,095.00 $ 53,835 - $ 53,870 $ 2,839.00 $ 56,061 - $ 56,096 $ 2,967.00 $ 60,513 - $ 60,548 $ 3,223.00 $ 62,739 - $ 62,774 $ 3,351.00 58,322 - 58,357 3,097.00 53,870 - 53,904 2,841.00 56,096 - 56,130 2,969.00 60,548 - 60,583 3,225.00 62,774 - 62,809 3,353.00 58,357 - 58,391 3,099.00 53,904 - 53,939 2,843.00 56,130 - 56,165 2,971.00 60,583 - 60,617 3,227.00 62,809 - 62,843 3,355.00 58,391 - 58,426 3,101.00 53,939 - 53,974 2,845.00 56,165 - 56,200 2,973.00 60,617 - 60,652 3,229.00 62,843 - 62,878 3,357.00 58,461 2,847.00 2,975.00 53,974 - 54,009 56,200 - 56,235 58,426 - 3,103.00 3,231.00 3,359.00 60,652 - 60,687 62,878 - 62,913 58,496 2,849.00 2,977.00 54,009 - 54,043 56,235 - 56,270 58,461 - 3,105.00 3,233.00 3,361.00 60,687 - 60,722 62,913 - 62,948 58,530 2,851.00 2,979.00 54,043 - 54,078 56,270 - 56,304 58,496 - 3,107.00 3,235.00 3,363.00 60,722 - 60,757 62,948 - 62,983 58,565 2,853.00 2,981.00 54,078 - 54,113 56,304 - 56,339 58,530 - 3,109.00 3,237.00 3,365.00 60,757 - 60,791 62,983 - 63,017 58,600 2,855.00 2,983.00 54,113 - 54,148 56,339 - 56,374 58,565 - 3,111.00 3,239.00 3,367.00 60,791 - 60,826 63,017 - 63,052 58,635 2,857.00 2,985.00 54,148 - 54,183 56,374 - 56,409 58,600 - 3,113.00 3,241.00 3,369.00 60,826 - 60,861 63,052 - 63,087 58,670 2,859.00 2,987.00 54,183 - 54,217 56,409 - 56,443 58,635 - 3,115.00 3,243.00 3,371.00 60,861 - 60,896 63,087 - 63,122 58,704 2,861.00 2,989.00 54,217 - 54,252 56,443 - 56,478 58,670 - 3,117.00 3,245.00 3,373.00 60,896 - 60,930 63,122 - 63,157 58,739 2,863.00 2,991.00 54,252 - 54,287 56,478 - 56,513 58,704 - 3,119.00 3,247.00 3,375.00 60,930 - 60,965 63,157 - 63,191 58,774 2,865.00 2,993.00 54,287 - 54,322 56,513 - 56,548 58,739 - 3,121.00 3,249.00 3,377.00 60,965 - 61,000 63,191 - 63,226 58,809 2,867.00 2,995.00 54,322 - 54,357 56,548 - 56,583 58,774 - 3,123.00 3,251.00 3,379.00 61,000 - 61,035 63,226 - 63,261 58,843 2,869.00 2,997.00 54,357 - 54,391 56,583 - 56,617 58,809 - 3,125.00 3,253.00 3,381.00 61,035 - 61,070 63,261 - 63,296 58,878 2,871.00 2,999.00 54,391 - 54,426 56,617 - 56,652 58,843 - 3,127.00 3,255.00 3,383.00 61,070 - 61,104 63,296 - 63,330 58,913 2,873.00 3,001.00 54,426 - 54,461 56,652 - 56,687 58,878 - 3,129.00 3,257.00 3,385.00 61,104 - 61,139 63,330 - 63,365 58,948 2,875.00 3,003.00 54,461 - 54,496 56,687 - 56,722 58,913 - 3,131.00 3,259.00 3,387.00 61,139 - 61,174 63,365 - 63,400 58,983 2,877.00 3,005.00 54,496 - 54,530 56,722 - 56,757 58,948 - 3,133.00 3,261.00 3,389.00 61,174 - 61,209 63,400 - 63,435 59,017 2,879.00 3,007.00 54,530 - 54,565 56,757 - 56,791 58,983 - 3,135.00 3,263.00 3,391.00 61,209 - 61,243 63,435 - 63,470 59,052 2,881.00 3,009.00 54,565 - 54,600 56,791 - 56,826 59,017 - 3,137.00 3,265.00 3,393.00 61,243 - 61,278 63,470 - 63,504 59,087 2,883.00 3,011.00 54,600 - 54,635 56,826 - 56,861 59,052 - 3,139.00 3,267.00 3,395.00 61,278 - 61,313 63,504 - 63,539 59,122 2,885.00 3,013.00 54,635 - 54,670 56,861 - 56,896 59,087 - 3,141.00 3,269.00 3,397.00 61,313 - 61,348 63,539 - 63,574 59,157 2,887.00 3,015.00 54,670 - 54,704 56,896 - 56,930 59,122 - 3,143.00 3,271.00 3,399.00 61,348 - 61,383 63,574 - 63,609 59,191 2,889.00 3,017.00 54,704 - 54,739 56,930 - 56,965 59,157 - 3,145.00 3,273.00 3,401.00 61,383 - 61,417 63,609 - 63,643 59,226 2,891.00 3,019.00 54,739 - 54,774 56,965 - 57,000 59,191 - 3,147.00 3,275.00 3,403.00 61,417 - 61,452 63,643 - 63,678 59,261 2,893.00 3,021.00 54,774 - 54,809 57,000 - 57,035 59,226 - 3,149.00 3,277.00 3,405.00 61,452 - 61,487 63,678 - 63,713 59,296 2,895.00 3,023.00 54,809 - 54,843 57,035 - 57,070 59,261 - 3,151.00 3,279.00 3,407.00 61,487 - 61,522 63,713 - 63,748 59,330 2,897.00 3,025.00 54,843 - 54,878 57,070 - 57,104 59,296 - 3,153.00 3,281.00 3,409.00 61,522 - 61,557 63,748 - 63,783 59,365 2,899.00 3,027.00 54,878 - 54,913 57,104 - 57,139 59,330 - 3,155.00 3,283.00 3,411.00 61,557 - 61,591 63,783 - 63,817 59,400 2,901.00 3,029.00 54,913 - 54,948 57,139 - 57,174 59,365 - 3,157.00 3,285.00 3,413.00 61,591 - 61,626 63,817 - 63,852 59,435 2,903.00 3,031.00 54,948 - 54,983 57,174 - 57,209 59,400 - 3,159.00 3,287.00 3,415.00 61,626 - 61,661 63,852 - 63,887 59,470 2,905.00 3,033.00 54,983 - 55,017 57,209 - 57,243 59,435 - 3,161.00 3,289.00 3,417.00 61,661 - 61,696 63,887 - 63,922 59,504 2,907.00 3,035.00 55,017 - 55,052 57,243 - 57,278 59,470 - 3,163.00 3,291.00 3,419.00 61,696 - 61,730 63,922 - 63,957 59,539 2,909.00 3,037.00 55,052 - 55,087 57,278 - 57,313 59,504 - 3,165.00 3,293.00 3,421.00 61,730 - 61,765 63,957 - 63,991 59,574 2,911.00 3,039.00 55,087 - 55,122 57,313 - 57,348 59,539 - 3,167.00 3,295.00 3,423.00 61,765 - 61,800 63,991 - 64,026 59,609 2,913.00 3,041.00 55,122 - 55,157 57,348 - 57,383 59,574 - 3,169.00 3,297.00 3,425.00 61,800 - 61,835 64,026 - 64,061 59,643 2,915.00 3,043.00 55,157 - 55,191 57,383 - 57,417 59,609 - 3,171.00 3,299.00 3,427.00 61,835 - 61,870 64,061 - 64,096 59,678 2,917.00 3,045.00 55,191 - 55,226 57,417 - 57,452 59,643 - 3,173.00 3,301.00 3,429.00 61,870 - 61,904 64,096 - 64,130 59,713 2,919.00 3,047.00 55,226 - 55,261 57,452 - 57,487 59,678 - 3,175.00 3,303.00 3,431.00 61,904 - 61,939 64,130 - 64,165 59,748 2,921.00 3,049.00 55,261 - 55,296 57,487 - 57,522 59,713 - 3,177.00 3,305.00 3,433.00 61,939 - 61,974 64,165 - 64,200 59,783 2,923.00 3,051.00 55,296 - 55,330 57,522 - 57,557 59,748 - 3,179.00 3,307.00 3,435.00 61,974 - 62,009 64,200 - 64,235 59,817 2,925.00 3,053.00 55,330 - 55,365 57,557 - 57,591 59,783 - 3,181.00 3,309.00 3,437.00 62,009 - 62,043 64,235 - 64,270 59,852 2,927.00 3,055.00 55,365 - 55,400 57,591 - 57,626 59,817 - 3,183.00 3,311.00 3,439.00 62,043 - 62,078 64,270 - 64,304 59,887 2,929.00 3,057.00 55,400 - 55,435 57,626 - 57,661 59,852 - 3,185.00 3,313.00 3,441.00 62,078 - 62,113 64,304 - 64,339 59,922 2,931.00 3,059.00 55,435 - 55,470 57,661 - 57,696 59,887 - 3,187.00 3,315.00 3,443.00 62,113 - 62,148 64,339 - 64,374 59,957 2,933.00 3,061.00 55,470 - 55,504 57,696 - 57,730 59,922 - 3,189.00 3,317.00 3,445.00 62,148 - 62,183 64,374 - 64,409 59,991 2,935.00 3,063.00 55,504 - 55,539 57,730 - 57,765 59,957 - 3,191.00 3,319.00 3,447.00 62,183 - 62,217 64,409 - 64,443 60,026 2,937.00 3,065.00 55,539 - 55,574 57,765 - 57,800 59,991 - 3,193.00 3,321.00 3,449.00 62,217 - 62,252 64,443 - 64,478 60,061 2,939.00 3,067.00 55,574 - 55,609 57,800 - 57,835 60,026 - 3,195.00 3,323.00 3,451.00 62,252 - 62,287 64,478 - 64,513 60,096 2,941.00 3,069.00 55,609 - 55,643 57,835 - 57,870 60,061 - 3,197.00 3,325.00 3,453.00 62,287 - 62,322 64,513 - 64,548 60,130 2,943.00 3,071.00 55,643 - 55,678 57,870 - 57,904 60,096 - 3,199.00 3,327.00 3,455.00 62,322 - 62,357 64,548 - 64,583 60,165 2,945.00 3,073.00 55,678 - 55,713 57,904 - 57,939 60,130 - 3,201.00 3,329.00 3,457.00 62,357 - 62,391 64,583 - 64,617 60,200 2,947.00 3,075.00 55,713 - 55,748 57,939 - 57,974 60,165 - 3,203.00 3,331.00 3,459.00 62,391 - 62,426 64,617 - 64,652 60,235 2,949.00 3,077.00 55,748 - 55,783 57,974 - 58,009 60,200 - 3,205.00 3,333.00 3,461.00 62,426 - 62,461 64,652 - 64,687 60,270 2,951.00 3,079.00 55,783 - 55,817 58,009 - 58,043 60,235 - 3,207.00 3,335.00 3,463.00 62,461 - 62,496 64,687 - 64,722 60,304 2,953.00 3,081.00 55,817 - 55,852 58,043 - 58,078 60,270 - 3,209.00 3,337.00 3,465.00 62,496 - 62,530 64,722 - 64,757 60,339 2,955.00 3,083.00 55,852 - 55,887 58,078 - 58,113 60,304 - 3,211.00 3,339.00 3,467.00 62,530 - 62,565 64,757 - 64,791 60,374 2,957.00 3,085.00 55,887 - 55,922 58,113 - 58,148 60,339 - 3,213.00 3,341.00 3,469.00 62,565 - 62,600 64,791 - 64,826 60,409 2,959.00 3,087.00 55,922 - 55,957 58,148 - 58,183 60,374 - 3,215.00 3,343.00 3,471.00 62,600 - 62,635 64,826 - 64,861 60,443 2,961.00 3,089.00 55,957 - 55,991 58,183 - 58,217 60,409 - 3,217.00 3,345.00 3,473.00 62,635 - 62,670 64,861 - 64,896 60,478 2,963.00 3,091.00 55,991 - 56,026 58,217 - 58,252 60,443 - 3,219.00 3,347.00 3,475.00 62,670 - 62,704 64,896 - 64,930 60,513 2,965.00 3,093.00 56,026 - 56,061 58,252 - 58,287 60,478 - 3,221.00 3,349.00 3,477.00 62,704 - 62,739 64,930 - 64,965

Than
At Least Than Is At Least Than Is At Least Is At Least Than Is At Least Than Is $ 69,417 - $ 69,452 $ 3,735.00 $ 64,965 - $ 65,000 $ 3,479.00 $ 67,191 - $ 67,226 $ 3,607.00 $ 71,643 - $ 71,678 $ 3,863.00 $ 73,870 - $ 73,904 $ 3,991.00 69,452 - 69,487 3,737.00 65,000 - 65,035 3,481.00 67,226 - 67,261 3,609.00 71,678 - 71,713 3,865.00 73,904 - 73,939 3,993.00 69,487 - 69,522 3,739.00 65,035 - 65,070 3,483.00 67,261 - 67,296 3,611.00 71,713 - 71,748 3,867.00 73,939 - 73,974 3,995.00 69,522 - 69,557 3,741.00 65,070 - 65,104 3,485.00 67,296 - 67,330 3,613.00 71,748 - 71,783 3,869.00 73,974 - 74,009 3,997.00 69,591 3,487.00 3,615.00 65,104 - 65,139 67,330 - 67,365 69,557 - 3,743.00 3,871.00 3,999.00 71,783 - 71,817 74,009 - 74,043 69,626 3,489.00 3,617.00 65,139 - 65,174 67,365 - 67,400 69,591 - 3,745.00 3,873.00 4,001.00 71,817 - 71,852 74,043 - 74,078 69,661 3,491.00 3,619.00 65,174 - 65,209 67,400 - 67,435 69,626 - 3,747.00 3,875.00 4,003.00 71,852 - 71,887 74,078 - 74,113 69,696 3,493.00 3,621.00 65,209 - 65,243 67,435 - 67,470 69,661 - 3,749.00 3,877.00 4,005.00 71,887 - 71,922 74,113 - 74,148 69,730 3,495.00 3,623.00 65,243 - 65,278 67,470 - 67,504 69,696 - 3,751.00 3,879.00 4,007.00 71,922 - 71,957 74,148 - 74,183 69,765 3,497.00 3,625.00 65,278 - 65,313 67,504 - 67,539 69,730 - 3,753.00 3,881.00 4,009.00 71,957 - 71,991 74,183 - 74,217 69,800 3,499.00 3,627.00 65,313 - 65,348 67,539 - 67,574 69,765 - 3,755.00 3,883.00 4,011.00 71,991 - 72,026 74,217 - 74,252 69,835 3,501.00 3,629.00 65,348 - 65,383 67,574 - 67,609 69,800 - 3,757.00 3,885.00 4,013.00 72,026 - 72,061 74,252 - 74,287 69,870 3,503.00 3,631.00 65,383 - 65,417 67,609 - 67,643 69,835 - 3,759.00 3,887.00 4,015.00 72,061 - 72,096 74,287 - 74,322 69,904 3,505.00 3,633.00 65,417 - 65,452 67,643 - 67,678 69,870 - 3,761.00 3,889.00 4,017.00 72,096 - 72,130 74,322 - 74,357 69,939 3,507.00 3,635.00 65,452 - 65,487 67,678 - 67,713 69,904 - 3,763.00 3,891.00 4,019.00 72,130 - 72,165 74,357 - 74,391 69,974 3,509.00 3,637.00 65,487 - 65,522 67,713 - 67,748 69,939 - 3,765.00 3,893.00 4,021.00 72,165 - 72,200 74,391 - 74,426 70,009 3,511.00 3,639.00 65,522 - 65,557 67,748 - 67,783 69,974 - 3,767.00 3,895.00 4,023.00 72,200 - 72,235 74,426 - 74,461 70,043 3,513.00 3,641.00 65,557 - 65,591 67,783 - 67,817 70,009 - 3,769.00 3,897.00 4,025.00 72,235 - 72,270 74,461 - 74,496 70,078 3,515.00 3,643.00 65,591 - 65,626 67,817 - 67,852 70,043 - 3,771.00 3,899.00 4,027.00 72,270 - 72,304 74,496 - 74,530 70,113 3,517.00 3,645.00 65,626 - 65,661 67,852 - 67,887 70,078 - 3,773.00 3,901.00 4,029.00 72,304 - 72,339 74,530 - 74,565 70,148 3,519.00 3,647.00 65,661 - 65,696 67,887 - 67,922 70,113 - 3,775.00 3,903.00 4,031.00 72,339 - 72,374 74,565 - 74,600 70,183 3,521.00 3,649.00 65,696 - 65,730 67,922 - 67,957 70,148 - 3,777.00 3,905.00 4,033.00 72,374 - 72,409 74,600 - 74,635 70,217 3,523.00 3,651.00 65,730 - 65,765 67,957 - 67,991 70,183 - 3,779.00 3,907.00 4,035.00 72,409 - 72,443 74,635 - 74,670 70,252 3,525.00 3,653.00 65,765 - 65,800 67,991 - 68,026 70,217 - 3,781.00 3,909.00 4,037.00 72,443 - 72,478 74,670 - 74,704 70,287 3,527.00 3,655.00 65,800 - 65,835 68,026 - 68,061 70,252 - 3,783.00 3,911.00 4,039.00 72,478 - 72,513 74,704 - 74,739 70,322 3,529.00 3,657.00 65,835 - 65,870 68,061 - 68,096 70,287 - 3,785.00 3,913.00 4,041.00 72,513 - 72,548 74,739 - 74,774 70,357 3,531.00 3,659.00 65,870 - 65,904 68,096 - 68,130 70,322 - 3,787.00 3,915.00 4,043.00 72,548 - 72,583 74,774 - 74,809 70,391 3,533.00 3,661.00 65,904 - 65,939 68,130 - 68,165 70,357 - 3,789.00 3,917.00 4,045.00 72,583 - 72,617 74,809 - 74,843 70,426 3,535.00 3,663.00 65,939 - 65,974 68,165 - 68,200 70,391 - 3,791.00 3,919.00 4,047.00 72,617 - 72,652 74,843 - 74,878 70,461 3,537.00 3,665.00 65,974 - 66,009 68,200 - 68,235 70,426 - 3,793.00 3,921.00 4,049.00 72,652 - 72,687 74,878 - 74,913 70,496 3,539.00 3,667.00 66,009 - 66,043 68,235 - 68,270 70,461 - 3,795.00 3,923.00 4,051.00 72,687 - 72,722 74,913 - 74,948 70,530 3,541.00 3,669.00 66,043 - 66,078 68,270 - 68,304 70,496 - 3,797.00 3,925.00 4,053.00 72,722 - 72,757 74,948 - 74,983 70,565 3,543.00 3,671.00 66,078 - 66,113 68,304 - 68,339 70,530 - 3,799.00 3,927.00 4,055.00 72,757 - 72,791 74,983 - 75,017 70,600 3,545.00 3,673.00 66,113 - 66,148 68,339 - 68,374 70,565 - 3,801.00 3,929.00 4,057.00 72,791 - 72,826 75,017 - 75,052 70,635 3,547.00 3,675.00 66,148 - 66,183 68,374 - 68,409 70,600 - 3,803.00 3,931.00 4,059.00 72,826 - 72,861 75,052 - 75,087 70,670 3,549.00 3,677.00 66,183 - 66,217 68,409 - 68,443 70,635 - 3,805.00 3,933.00 4,061.00 72,861 - 72,896 75,087 - 75,122 70,704 3,551.00 3,679.00 66,217 - 66,252 68,443 - 68,478 70,670 - 3,807.00 3,935.00 4,063.00 72,896 - 72,930 75,122 - 75,157 70,739 3,553.00 3,681.00 66,252 - 66,287 68,478 - 68,513 70,704 - 3,809.00 3,937.00 4,065.00 72,930 - 72,965 75,157 - 75,191 70,774 3,555.00 3,683.00 66,287 - 66,322 68,513 - 68,548 70,739 - 3,811.00 3,939.00 4,067.00 72,965 - 73,000 75,191 - 75,226 70,809 3,557.00 3,685.00 66,322 - 66,357 68,548 - 68,583 70,774 - 3,813.00 3,941.00 4,069.00 73,000 - 73,035 75,226 - 75,261 70,843 3,559.00 3,687.00 66,357 - 66,391 68,583 - 68,617 70,809 - 3,815.00 3,943.00 4,071.00 73,035 - 73,070 75,261 - 75,296 70,878 3,561.00 3,689.00 66,391 - 66,426 68,617 - 68,652 70,843 - 3,817.00 3,945.00 4,073.00 73,070 - 73,104 75,296 - 75,330 70,913 3,563.00 3,691.00 66,426 - 66,461 68,652 - 68,687 70,878 - 3,819.00 3,947.00 4,075.00 73,104 - 73,139 75,330 - 75,365 70,948 3,565.00 3,693.00 66,461 - 66,496 68,687 - 68,722 70,913 - 3,821.00 3,949.00 4,077.00 73,139 - 73,174 75,365 - 75,400 70,983 3,567.00 3,695.00 66,496 - 66,530 68,722 - 68,757 70,948 - 3,823.00 3,951.00 4,079.00 73,174 - 73,209 75,400 - 75,435 71,017 3,569.00 3,697.00 66,530 - 66,565 68,757 - 68,791 70,983 - 3,825.00 3,953.00 4,081.00 73,209 - 73,243 75,435 - 75,470 71,052 3,571.00 3,699.00 66,565 - 66,600 68,791 - 68,826 71,017 - 3,827.00 3,955.00 4,083.00 73,243 - 73,278 75,470 - 75,504 71,087 3,573.00 3,701.00 66,600 - 66,635 68,826 - 68,861 71,052 - 3,829.00 3,957.00 4,085.00 73,278 - 73,313 75,504 - 75,539 71,122 3,575.00 3,703.00 66,635 - 66,670 68,861 - 68,896 71,087 - 3,831.00 3,959.00 4,087.00 73,313 - 73,348 75,539 - 75,574 71,157 3,577.00 3,705.00 66,670 - 66,704 68,896 - 68,930 71,122 - 3,833.00 3,961.00 4,089.00 73,348 - 73,383 75,574 - 75,609 71,191 3,579.00 3,707.00 66,704 - 66,739 68,930 - 68,965 71,157 - 3,835.00 3,963.00 4,091.00 73,383 - 73,417 75,609 - 75,643 71,226 3,581.00 3,709.00 66,739 - 66,774 68,965 - 69,000 71,191 - 3,837.00 3,965.00 4,093.00 73,417 - 73,452 75,643 - 75,678 71,261 3,583.00 3,711.00 66,774 - 66,809 69,000 - 69,035 71,226 - 3,839.00 3,967.00 4,095.00 73,452 - 73,487 75,678 - 75,713 71,296 3,585.00 3,713.00 66,809 - 66,843 69,035 - 69,070 71,261 - 3,841.00 3,969.00 4,097.00 73,487 - 73,522 75,713 - 75,748 71,330 3,587.00 3,715.00 66,843 - 66,878 69,070 - 69,104 71,296 - 3,843.00 3,971.00 4,099.00 73,522 - 73,557 75,748 - 75,783 71,365 3,589.00 3,717.00 66,878 - 66,913 69,104 - 69,139 71,330 - 3,845.00 3,973.00 4,101.00 73,557 - 73,591 75,783 - 75,817 71,400 3,591.00 3,719.00 66,913 - 66,948 69,139 - 69,174 71,365 - 3,847.00 3,975.00 4,103.00 73,591 - 73,626 75,817 - 75,852 71,435 3,593.00 3,721.00 66,948 - 66,983 69,174 - 69,209 71,400 - 3,849.00 3,977.00 4,105.00 73,626 - 73,661 75,852 - 75,887 71,470 3,595.00 3,723.00 66,983 - 67,017 69,209 - 69,243 71,435 - 3,851.00 3,979.00 4,107.00 73,661 - 73,696 75,887 - 75,922 71,504 3,597.00 3,725.00 67,017 - 67,052 69,243 - 69,278 71,470 - 3,853.00 3,981.00 4,109.00 73,696 - 73,730 75,922 - 75,957 71,539 3,599.00 3,727.00 67,052 - 67,087 69,278 - 69,313 71,504 - 3,855.00 3,983.00 4,111.00 73,730 - 73,765 75,957 - 75,991 71,574 3,601.00 3,729.00 67,087 - 67,122 69,313 - 69,348 71,539 - 3,857.00 3,985.00 4,113.00 73,765 - 73,800 75,991 - 76,026 71,609 3,603.00 3,731.00 67,122 - 67,157 69,348 - 69,383 71,574 - 3,859.00 3,987.00 4,115.00 73,800 - 73,835 76,026 - 76,061 71,643 3,605.00 3,733.00 67,157 - 67,191 69,383 - 69,417 71,609 - 3,861.00 3,989.00 4,117.00 73,835 - 73,870 76,061 - 76,096

Than
At Least Than Is At Least Than Is At Least Is At Least Than Is At Least Than Is $ 80,548 - $ 80,583 $ 4,375.00 $ 76,096 - $ 76,130 $ 4,119.00 $ 78,322 - $ 78,357 $ 4,247.00 $ 82,774 - $ 82,809 $ 4,503.00 $ 85,000 - $ 85,035 $ 4,631.00 80,583 - 80,617 4,377.00 76,130 - 76,165 4,121.00 78,357 - 78,391 4,249.00 82,809 - 82,843 4,505.00 85,035 - 85,070 4,633.00 80,617 - 80,652 4,379.00 76,165 - 76,200 4,123.00 78,391 - 78,426 4,251.00 82,843 - 82,878 4,507.00 85,070 - 85,104 4,635.00 80,652 - 80,687 4,381.00 76,200 - 76,235 4,125.00 78,426 - 78,461 4,253.00 82,878 - 82,913 4,509.00 85,104 - 85,139 4,637.00 80,722 4,127.00 4,255.00 76,235 - 76,270 78,461 - 78,496 80,687 - 4,383.00 4,511.00 4,639.00 82,913 - 82,948 85,139 - 85,174 80,757 4,129.00 4,257.00 76,270 - 76,304 78,496 - 78,530 80,722 - 4,385.00 4,513.00 4,641.00 82,948 - 82,983 85,174 - 85,209 80,791 4,131.00 4,259.00 76,304 - 76,339 78,530 - 78,565 80,757 - 4,387.00 4,515.00 4,643.00 82,983 - 83,017 85,209 - 85,243 80,826 4,133.00 4,261.00 76,339 - 76,374 78,565 - 78,600 80,791 - 4,389.00 4,517.00 4,645.00 83,017 - 83,052 85,243 - 85,278 80,861 4,135.00 4,263.00 76,374 - 76,409 78,600 - 78,635 80,826 - 4,391.00 4,519.00 4,647.00 83,052 - 83,087 85,278 - 85,313 80,896 4,137.00 4,265.00 76,409 - 76,443 78,635 - 78,670 80,861 - 4,393.00 4,521.00 4,649.00 83,087 - 83,122 85,313 - 85,348 80,930 4,139.00 4,267.00 76,443 - 76,478 78,670 - 78,704 80,896 - 4,395.00 4,523.00 4,651.00 83,122 - 83,157 85,348 - 85,383 80,965 4,141.00 4,269.00 76,478 - 76,513 78,704 - 78,739 80,930 - 4,397.00 4,525.00 4,653.00 83,157 - 83,191 85,383 - 85,417 81,000 4,143.00 4,271.00 76,513 - 76,548 78,739 - 78,774 80,965 - 4,399.00 4,527.00 4,655.00 83,191 - 83,226 85,417 - 85,452 81,035 4,145.00 4,273.00 76,548 - 76,583 78,774 - 78,809 81,000 - 4,401.00 4,529.00 4,657.00 83,226 - 83,261 85,452 - 85,487 81,070 4,147.00 4,275.00 76,583 - 76,617 78,809 - 78,843 81,035 - 4,403.00 4,531.00 4,659.00 83,261 - 83,296 85,487 - 85,522 81,104 4,149.00 4,277.00 76,617 - 76,652 78,843 - 78,878 81,070 - 4,405.00 4,533.00 4,661.00 83,296 - 83,330 85,522 - 85,557 81,139 4,151.00 4,279.00 76,652 - 76,687 78,878 - 78,913 81,104 - 4,407.00 4,535.00 4,663.00 83,330 - 83,365 85,557 - 85,591 81,174 4,153.00 4,281.00 76,687 - 76,722 78,913 - 78,948 81,139 - 4,409.00 4,537.00 4,665.00 83,365 - 83,400 85,591 - 85,626 81,209 4,155.00 4,283.00 76,722 - 76,757 78,948 - 78,983 81,174 - 4,411.00 4,539.00 4,667.00 83,400 - 83,435 85,626 - 85,661 81,243 4,157.00 4,285.00 76,757 - 76,791 78,983 - 79,017 81,209 - 4,413.00 4,541.00 4,669.00 83,435 - 83,470 85,661 - 85,696 81,278 4,159.00 4,287.00 76,791 - 76,826 79,017 - 79,052 81,243 - 4,415.00 4,543.00 4,671.00 83,470 - 83,504 85,696 - 85,730 81,313 4,161.00 4,289.00 76,826 - 76,861 79,052 - 79,087 81,278 - 4,417.00 4,545.00 4,673.00 83,504 - 83,539 85,730 - 85,765 81,348 4,163.00 4,291.00 76,861 - 76,896 79,087 - 79,122 81,313 - 4,419.00 4,547.00 4,675.00 83,539 - 83,574 85,765 - 85,800 81,383 4,165.00 4,293.00 76,896 - 76,930 79,122 - 79,157 81,348 - 4,421.00 4,549.00 4,677.00 83,574 - 83,609 85,800 - 85,835 81,417 4,167.00 4,295.00 76,930 - 76,965 79,157 - 79,191 81,383 - 4,423.00 4,551.00 4,679.00 83,609 - 83,643 85,835 - 85,870 81,452 4,169.00 4,297.00 76,965 - 77,000 79,191 - 79,226 81,417 - 4,425.00 4,553.00 4,681.00 83,643 - 83,678 85,870 - 85,904 81,487 4,171.00 4,299.00 77,000 - 77,035 79,226 - 79,261 81,452 - 4,427.00 4,555.00 4,683.00 83,678 - 83,713 85,904 - 85,939 81,522 4,173.00 4,301.00 77,035 - 77,070 79,261 - 79,296 81,487 - 4,429.00 4,557.00 4,685.00 83,713 - 83,748 85,939 - 85,974 81,557 4,175.00 4,303.00 77,070 - 77,104 79,296 - 79,330 81,522 - 4,431.00 4,559.00 4,687.00 83,748 - 83,783 85,974 - 86,009 81,591 4,177.00 4,305.00 77,104 - 77,139 79,330 - 79,365 81,557 - 4,433.00 4,561.00 4,689.00 83,783 - 83,817 86,009 - 86,043 81,626 4,179.00 4,307.00 77,139 - 77,174 79,365 - 79,400 81,591 - 4,435.00 4,563.00 4,691.00 83,817 - 83,852 86,043 - 86,078 81,661 4,181.00 4,309.00 77,174 - 77,209 79,400 - 79,435 81,626 - 4,437.00 4,565.00 4,693.00 83,852 - 83,887 86,078 - 86,113 81,696 4,183.00 4,311.00 77,209 - 77,243 79,435 - 79,470 81,661 - 4,439.00 4,567.00 4,695.00 83,887 - 83,922 86,113 - 86,148 81,730 4,185.00 4,313.00 77,243 - 77,278 79,470 - 79,504 81,696 - 4,441.00 4,569.00 4,697.00 83,922 - 83,957 86,148 - 86,183 81,765 4,187.00 4,315.00 77,278 - 77,313 79,504 - 79,539 81,730 - 4,443.00 4,571.00 4,699.00 83,957 - 83,991 86,183 - 86,217 81,800 4,189.00 4,317.00 77,313 - 77,348 79,539 - 79,574 81,765 - 4,445.00 4,573.00 4,701.00 83,991 - 84,026 86,217 - 86,252 81,835 4,191.00 4,319.00 77,348 - 77,383 79,574 - 79,609 81,800 - 4,447.00 4,575.00 4,703.00 84,026 - 84,061 86,252 - 86,287 81,870 4,193.00 4,321.00 77,383 - 77,417 79,609 - 79,643 81,835 - 4,449.00 4,577.00 4,705.00 84,061 - 84,096 86,287 - 86,322 81,904 4,195.00 4,323.00 77,417 - 77,452 79,643 - 79,678 81,870 - 4,451.00 4,579.00 4,707.00 84,096 - 84,130 86,322 - 86,357 81,939 4,197.00 4,325.00 77,452 - 77,487 79,678 - 79,713 81,904 - 4,453.00 4,581.00 4,709.00 84,130 - 84,165 86,357 - 86,391 81,974 4,199.00 4,327.00 77,487 - 77,522 79,713 - 79,748 81,939 - 4,455.00 4,583.00 4,711.00 84,165 - 84,200 86,391 - 86,426 82,009 4,201.00 4,329.00 77,522 - 77,557 79,748 - 79,783 81,974 - 4,457.00 4,585.00 4,713.00 84,200 - 84,235 86,426 - 86,461 82,043 4,203.00 4,331.00 77,557 - 77,591 79,783 - 79,817 82,009 - 4,459.00 4,587.00 4,715.00 84,235 - 84,270 86,461 - 86,496 82,078 4,205.00 4,333.00 77,591 - 77,626 79,817 - 79,852 82,043 - 4,461.00 4,589.00 4,717.00 84,270 - 84,304 86,496 - 86,530 82,113 4,207.00 4,335.00 77,626 - 77,661 79,852 - 79,887 82,078 - 4,463.00 4,591.00 4,719.00 84,304 - 84,339 86,530 - 86,565 82,148 4,209.00 4,337.00 77,661 - 77,696 79,887 - 79,922 82,113 - 4,465.00 4,593.00 4,721.00 84,339 - 84,374 86,565 - 86,600 82,183 4,211.00 4,339.00 77,696 - 77,730 79,922 - 79,957 82,148 - 4,467.00 4,595.00 4,723.00 84,374 - 84,409 86,600 - 86,635 82,217 4,213.00 4,341.00 77,730 - 77,765 79,957 - 79,991 82,183 - 4,469.00 4,597.00 4,725.00 84,409 - 84,443 86,635 - 86,670 82,252 4,215.00 4,343.00 77,765 - 77,800 79,991 - 80,026 82,217 - 4,471.00 4,599.00 4,727.00 84,443 - 84,478 86,670 - 86,704 82,287 4,217.00 4,345.00 77,800 - 77,835 80,026 - 80,061 82,252 - 4,473.00 4,601.00 4,729.00 84,478 - 84,513 86,704 - 86,739 82,322 4,219.00 4,347.00 77,835 - 77,870 80,061 - 80,096 82,287 - 4,475.00 4,603.00 4,731.00 84,513 - 84,548 86,739 - 86,774 82,357 4,221.00 4,349.00 77,870 - 77,904 80,096 - 80,130 82,322 - 4,477.00 4,605.00 4,733.00 84,548 - 84,583 86,774 - 86,809 82,391 4,223.00 4,351.00 77,904 - 77,939 80,130 - 80,165 82,357 - 4,479.00 4,607.00 4,735.00 84,583 - 84,617 86,809 - 86,843 82,426 4,225.00 4,353.00 77,939 - 77,974 80,165 - 80,200 82,391 - 4,481.00 4,609.00 4,737.00 84,617 - 84,652 86,843 - 86,878 82,461 4,227.00 4,355.00 77,974 - 78,009 80,200 - 80,235 82,426 - 4,483.00 4,611.00 4,739.00 84,652 - 84,687 86,878 - 86,913 82,496 4,229.00 4,357.00 78,009 - 78,043 80,235 - 80,270 82,461 - 4,485.00 4,613.00 4,741.00 84,687 - 84,722 86,913 - 86,948 82,530 4,231.00 4,359.00 78,043 - 78,078 80,270 - 80,304 82,496 - 4,487.00 4,615.00 4,743.00 84,722 - 84,757 86,948 - 86,983 82,565 4,233.00 4,361.00 78,078 - 78,113 80,304 - 80,339 82,530 - 4,489.00 4,617.00 4,745.00 84,757 - 84,791 86,983 - 87,017 82,600 4,235.00 4,363.00 78,113 - 78,148 80,339 - 80,374 82,565 - 4,491.00 4,619.00 4,747.00 84,791 - 84,826 87,017 - 87,052 82,635 4,237.00 4,365.00 78,148 - 78,183 80,374 - 80,409 82,600 - 4,493.00 4,621.00 4,749.00 84,826 - 84,861 87,052 - 87,087 82,670 4,239.00 4,367.00 78,183 - 78,217 80,409 - 80,443 82,635 - 4,495.00 4,623.00 4,751.00 84,861 - 84,896 87,087 - 87,122 82,704 4,241.00 4,369.00 78,217 - 78,252 80,443 - 80,478 82,670 - 4,497.00 4,625.00 4,753.00 84,896 - 84,930 87,122 - 87,157 82,739 4,243.00 4,371.00 78,252 - 78,287 80,478 - 80,513 82,704 - 4,499.00 4,627.00 4,755.00 84,930 - 84,965 87,157 - 87,191 82,774 4,245.00 4,373.00 78,287 - 78,322 80,513 - 80,548 82,739 - 4,501.00 4,629.00 4,757.00 84,965 - 85,000 87,191 - 87,226

Than
At Least Than Is At Least Than Is At Least Is At Least Than Is At Least Than Is $ 91,678 - $ 91,713 $ 5,015.00 $ 87,226 - $ 87,261 $ 4,759.00 $ 89,452 - $ 89,487 $ 4,887.00 $ 93,904 - $ 93,939 $ 5,143.00 $ 96,130 - $ 96,165 $ 5,271.00 91,713 - 91,748 5,017.00 87,261 - 87,296 4,761.00 89,487 - 89,522 4,889.00 93,939 - 93,974 5,145.00 96,165 - 96,200 5,273.00 91,748 - 91,783 5,019.00 87,296 - 87,330 4,763.00 89,522 - 89,557 4,891.00 93,974 - 94,009 5,147.00 96,200 - 96,235 5,275.00 91,783 - 91,817 5,021.00 87,330 - 87,365 4,765.00 89,557 - 89,591 4,893.00 94,009 - 94,043 5,149.00 96,235 - 96,270 5,277.00 91,852 4,767.00 4,895.00 87,365 - 87,400 89,591 - 89,626 91,817 - 5,023.00 5,151.00 5,279.00 94,043 - 94,078 96,270 - 96,304 91,887 4,769.00 4,897.00 87,400 - 87,435 89,626 - 89,661 91,852 - 5,025.00 5,153.00 5,281.00 94,078 - 94,113 96,304 - 96,339 91,922 4,771.00 4,899.00 87,435 - 87,470 89,661 - 89,696 91,887 - 5,027.00 5,155.00 5,283.00 94,113 - 94,148 96,339 - 96,374 91,957 4,773.00 4,901.00 87,470 - 87,504 89,696 - 89,730 91,922 - 5,029.00 5,157.00 5,285.00 94,148 - 94,183 96,374 - 96,409 91,991 4,775.00 4,903.00 87,504 - 87,539 89,730 - 89,765 91,957 - 5,031.00 5,159.00 5,287.00 94,183 - 94,217 96,409 - 96,443 92,026 4,777.00 4,905.00 87,539 - 87,574 89,765 - 89,800 91,991 - 5,033.00 5,161.00 5,289.00 94,217 - 94,252 96,443 - 96,478 92,061 4,779.00 4,907.00 87,574 - 87,609 89,800 - 89,835 92,026 - 5,035.00 5,163.00 5,291.00 94,252 - 94,287 96,478 - 96,513 92,096 4,781.00 4,909.00 87,609 - 87,643 89,835 - 89,870 92,061 - 5,037.00 5,165.00 5,293.00 94,287 - 94,322 96,513 - 96,548 92,130 4,783.00 4,911.00 87,643 - 87,678 89,870 - 89,904 92,096 - 5,039.00 5,167.00 5,295.00 94,322 - 94,357 96,548 - 96,583 92,165 4,785.00 4,913.00 87,678 - 87,713 89,904 - 89,939 92,130 - 5,041.00 5,169.00 5,297.00 94,357 - 94,391 96,583 - 96,617 92,200 4,787.00 4,915.00 87,713 - 87,748 89,939 - 89,974 92,165 - 5,043.00 5,171.00 5,299.00 94,391 - 94,426 96,617 - 96,652 92,235 4,789.00 4,917.00 87,748 - 87,783 89,974 - 90,009 92,200 - 5,045.00 5,173.00 5,301.00 94,426 - 94,461 96,652 - 96,687 92,270 4,791.00 4,919.00 87,783 - 87,817 90,009 - 90,043 92,235 - 5,047.00 5,175.00 5,303.00 94,461 - 94,496 96,687 - 96,722 92,304 4,793.00 4,921.00 87,817 - 87,852 90,043 - 90,078 92,270 - 5,049.00 5,177.00 5,305.00 94,496 - 94,530 96,722 - 96,757 92,339 4,795.00 4,923.00 87,852 - 87,887 90,078 - 90,113 92,304 - 5,051.00 5,179.00 5,307.00 94,530 - 94,565 96,757 - 96,791 92,374 4,797.00 4,925.00 87,887 - 87,922 90,113 - 90,148 92,339 - 5,053.00 5,181.00 5,309.00 94,565 - 94,600 96,791 - 96,826 92,409 4,799.00 4,927.00 87,922 - 87,957 90,148 - 90,183 92,374 - 5,055.00 5,183.00 5,311.00 94,600 - 94,635 96,826 - 96,861 92,443 4,801.00 4,929.00 87,957 - 87,991 90,183 - 90,217 92,409 - 5,057.00 5,185.00 5,313.00 94,635 - 94,670 96,861 - 96,896 92,478 4,803.00 4,931.00 87,991 - 88,026 90,217 - 90,252 92,443 - 5,059.00 5,187.00 5,315.00 94,670 - 94,704 96,896 - 96,930 92,513 4,805.00 4,933.00 88,026 - 88,061 90,252 - 90,287 92,478 - 5,061.00 5,189.00 5,317.00 94,704 - 94,739 96,930 - 96,965 92,548 4,807.00 4,935.00 88,061 - 88,096 90,287 - 90,322 92,513 - 5,063.00 5,191.00 5,319.00 94,739 - 94,774 96,965 - 97,000 92,583 4,809.00 4,937.00 88,096 - 88,130 90,322 - 90,357 92,548 - 5,065.00 5,193.00 5,321.00 94,774 - 94,809 97,000 - 97,035 92,617 4,811.00 4,939.00 88,130 - 88,165 90,357 - 90,391 92,583 - 5,067.00 5,195.00 5,323.00 94,809 - 94,843 97,035 - 97,070 92,652 4,813.00 4,941.00 88,165 - 88,200 90,391 - 90,426 92,617 - 5,069.00 5,197.00 5,325.00 94,843 - 94,878 97,070 - 97,104 92,687 4,815.00 4,943.00 88,200 - 88,235 90,426 - 90,461 92,652 - 5,071.00 5,199.00 5,327.00 94,878 - 94,913 97,104 - 97,139 92,722 4,817.00 4,945.00 88,235 - 88,270 90,461 - 90,496 92,687 - 5,073.00 5,201.00 5,329.00 94,913 - 94,948 97,139 - 97,174 92,757 4,819.00 4,947.00 88,270 - 88,304 90,496 - 90,530 92,722 - 5,075.00 5,203.00 5,331.00 94,948 - 94,983 97,174 - 97,209 92,791 4,821.00 4,949.00 88,304 - 88,339 90,530 - 90,565 92,757 - 5,077.00 5,205.00 5,333.00 94,983 - 95,017 97,209 - 97,243 92,826 4,823.00 4,951.00 88,339 - 88,374 90,565 - 90,600 92,791 - 5,079.00 5,207.00 5,335.00 95,017 - 95,052 97,243 - 97,278 92,861 4,825.00 4,953.00 88,374 - 88,409 90,600 - 90,635 92,826 - 5,081.00 5,209.00 5,337.00 95,052 - 95,087 97,278 - 97,313 92,896 4,827.00 4,955.00 88,409 - 88,443 90,635 - 90,670 92,861 - 5,083.00 5,211.00 5,339.00 95,087 - 95,122 97,313 - 97,348 92,930 4,829.00 4,957.00 88,443 - 88,478 90,670 - 90,704 92,896 - 5,085.00 5,213.00 5,341.00 95,122 - 95,157 97,348 - 97,383 92,965 4,831.00 4,959.00 88,478 - 88,513 90,704 - 90,739 92,930 - 5,087.00 5,215.00 5,343.00 95,157 - 95,191 97,383 - 97,417 93,000 4,833.00 4,961.00 88,513 - 88,548 90,739 - 90,774 92,965 - 5,089.00 5,217.00 5,345.00 95,191 - 95,226 97,417 - 97,452 93,035 4,835.00 4,963.00 88,548 - 88,583 90,774 - 90,809 93,000 - 5,091.00 5,219.00 5,347.00 95,226 - 95,261 97,452 - 97,487 93,070 4,837.00 4,965.00 88,583 - 88,617 90,809 - 90,843 93,035 - 5,093.00 5,221.00 5,349.00 95,261 - 95,296 97,487 - 97,522 93,104 4,839.00 4,967.00 88,617 - 88,652 90,843 - 90,878 93,070 - 5,095.00 5,223.00 5,351.00 95,296 - 95,330 97,522 - 97,557 93,139 4,841.00 4,969.00 88,652 - 88,687 90,878 - 90,913 93,104 - 5,097.00 5,225.00 5,353.00 95,330 - 95,365 97,557 - 97,591 93,174 4,843.00 4,971.00 88,687 - 88,722 90,913 - 90,948 93,139 - 5,099.00 5,227.00 5,355.00 95,365 - 95,400 97,591 - 97,626 93,209 4,845.00 4,973.00 88,722 - 88,757 90,948 - 90,983 93,174 - 5,101.00 5,229.00 5,357.00 95,400 - 95,435 97,626 - 97,661 93,243 4,847.00 4,975.00 88,757 - 88,791 90,983 - 91,017 93,209 - 5,103.00 5,231.00 5,359.00 95,435 - 95,470 97,661 - 97,696 93,278 4,849.00 4,977.00 88,791 - 88,826 91,017 - 91,052 93,243 - 5,105.00 5,233.00 5,361.00 95,470 - 95,504 97,696 - 97,730 93,313 4,851.00 4,979.00 88,826 - 88,861 91,052 - 91,087 93,278 - 5,107.00 5,235.00 5,363.00 95,504 - 95,539 97,730 - 97,765 93,348 4,853.00 4,981.00 88,861 - 88,896 91,087 - 91,122 93,313 - 5,109.00 5,237.00 5,365.00 95,539 - 95,574 97,765 - 97,800 93,383 4,855.00 4,983.00 88,896 - 88,930 91,122 - 91,157 93,348 - 5,111.00 5,239.00 5,367.00 95,574 - 95,609 97,800 - 97,835 93,417 4,857.00 4,985.00 88,930 - 88,965 91,157 - 91,191 93,383 - 5,113.00 5,241.00 5,369.00 95,609 - 95,643 97,835 - 97,870 93,452 4,859.00 4,987.00 88,965 - 89,000 91,191 - 91,226 93,417 - 5,115.00 5,243.00 5,371.00 95,643 - 95,678 97,870 - 97,904 93,487 4,861.00 4,989.00 89,000 - 89,035 91,226 - 91,261 93,452 - 5,117.00 5,245.00 5,373.00 95,678 - 95,713 97,904 - 97,939 93,522 4,863.00 4,991.00 89,035 - 89,070 91,261 - 91,296 93,487 - 5,119.00 5,247.00 5,375.00 95,713 - 95,748 97,939 - 97,974 93,557 4,865.00 4,993.00 89,070 - 89,104 91,296 - 91,330 93,522 - 5,121.00 5,249.00 5,377.00 95,748 - 95,783 97,974 - 98,009 93,591 4,867.00 4,995.00 89,104 - 89,139 91,330 - 91,365 93,557 - 5,123.00 5,251.00 5,379.00 95,783 - 95,817 98,009 - 98,043 93,626 4,869.00 4,997.00 89,139 - 89,174 91,365 - 91,400 93,591 - 5,125.00 5,253.00 5,381.00 95,817 - 95,852 98,043 - 98,078 93,661 4,871.00 4,999.00 89,174 - 89,209 91,400 - 91,435 93,626 - 5,127.00 5,255.00 5,383.00 95,852 - 95,887 98,078 - 98,113 93,696 4,873.00 5,001.00 89,209 - 89,243 91,435 - 91,470 93,661 - 5,129.00 5,257.00 5,385.00 95,887 - 95,922 98,113 - 98,148 93,730 4,875.00 5,003.00 89,243 - 89,278 91,470 - 91,504 93,696 - 5,131.00 5,259.00 5,387.00 95,922 - 95,957 98,148 - 98,183 93,765 4,877.00 5,005.00 89,278 - 89,313 91,504 - 91,539 93,730 - 5,133.00 5,261.00 5,389.00 95,957 - 95,991 98,183 - 98,217 93,800 4,879.00 5,007.00 89,313 - 89,348 91,539 - 91,574 93,765 - 5,135.00 5,263.00 5,391.00 95,991 - 96,026 98,217 - 98,252 93,835 4,881.00 5,009.00 89,348 - 89,383 91,574 - 91,609 93,800 - 5,137.00 5,265.00 5,393.00 96,026 - 96,061 98,252 - 98,287 93,870 4,883.00 5,011.00 89,383 - 89,417 91,609 - 91,643 93,835 - 5,139.00 5,267.00 5,395.00 96,061 - 96,096 98,287 - 98,321 93,904 4,885.00 5,013.00 89,417 - 89,452 91,643 - 91,678 93,870 - 5,141.00 5,269.00 5,397.00 96,096 - 96,130 98,321 - 98,356 Visit the Department's website at www.tax.virginia.gov for tax tables and our online tax calculator.

# 2025 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
Accomack County - 001 Charlottesville City - 540 Fredericksburg City - 630

P.O. Box 2964, Charlottesville, VA 22902 -2964

P.O. Box 186, Accomac, VA 23301

757-787-5747 434-970-3160
Albemarle County * - 003 Chesapeake City - 550

Refund: P.O. Box 1498, Richmond, VA 23218-1498 P.O. Box 15285, Chesapeake, VA 23328

Tax Due: P.O. Box 760, Richmond, VA 23218-0760 757-382-6455 434-296-5855
Chesterfield County - 041

Alexandria City* - 510 P.O. Box 124, Chesterfield, VA 23832

Refund: P.O. Box 1498, Richmond, VA 23218-1498 804-748-1281 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Clarke County - 043

703-746-4800
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

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
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Alleghany County - 005

Refund: P.O. Box 1498, Richmond, VA 23218-1498 540-955-5108 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Colonial Heights City - 570

540-863-6640
Gloucester County - 073

6489 Main St., Suite 137, Gloucester, VA 23061

804-693-3451
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Goochland County - 075

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Amelia County - 007

P.O. Box 269, Amelia Court House, VA 23002 804-520-9280 804-561-2158
Covington City - 580

Amherst County - 009 P.O. Drawer 58, Covington, VA 24426

P.O. Box 719, Amherst, VA 24521 540-965-6350
434-946-9310
Craig County - 045

Appomattox County - 011 P.O. Box 186, New Castle, VA 24127

P.O. Box 125, Appomattox, VA 24522 540-864-6241
434-352-7450
Culpeper County - 047

Arlington County - 013 P.O. Box 1807, Culpeper, VA 22701

Refund: P.O. Box 1498, Richmond, VA 23218-1498 540-727-3443 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Cumberland County - 049

703-228-4017
P.O. Box 77, Cumberland, VA 23040

Augusta County - 015 804-492-4280
P.O. Box 959, Verona, VA 24482

Danville City - 590

540-245-5640
P.O. Box 480, Danville, VA 24543

Bath County - 017 434-799-5145
P.O. Box 130, Warm Springs, VA 24484

Dickenson County - 051

540-839-7231
P.O. Box 1067, Clintwood, VA 24228

Bedford County - 019 276-926-1646
122 E. Main St., Suite 103, Bedford, VA 24523

Dinwiddie County - 053

540-586-7621
P.O. Box 104, Dinwiddie, VA 23841

Bland County - 021 804-469-4500
P.O. Box 130, Bland, VA 24315

Emporia City - 595

276-688-4291
P.O. Box 956. Emporia, VA 23847

Botetourt County - 023 434-634-5405
57 S. Center Dr., Daleville, VA 24083

Essex County - 057

540-928-2050
P.O. Box 879, Tappahannock, VA 22560

# Bristol City - 520 804-443-4737

497 Cumberland St., Room 101, Bristol, VA 24201

Fairfax City - 600

276-645-7316
City Hall, Rm. 224, 10455 Armstrong St.

Brunswick County - 025 Fairfax, VA 22030

P.O. Box 669, Lawrenceville, VA 23868 703-385-7885
434-848-2313
Fairfax County - 059

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

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

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

276-634-4690
Highland County - 091

P.O. Box 148, Monterey, VA 24465

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Buchanan County - 027

540-468-2142
Tax Due: P.O. Box 760, Richmond, VA 23218-0760

P.O. Box 1042, Grundy, VA 24614

276-935-6542 703-222-8234
Buckingham County - 029 Falls Church City - 610

P.O. Box 138, Buckingham, VA 23921 300 Park Ave., # 202W

434-969-4972 Falls Church, VA 22046

703-248-5450
Buena Vista City - 530

Fauquier County - 061

2039 Sycamore Ave., Buena Vista, VA 24416

P.O. Box 149, Warrenton, VA 20188-0149

540-261-8611
540-422-8166
Campbell County - 031

Floyd County - 063

85 Carden Ln., Ste. C, Rustburg, VA 24588

Hopewell City - 670

P.O. Box 1604, Hopewell, VA 23860

804-541-2238
Isle of Wight County - 093

P.O. Box 107, Isle of Wight, VA 23397-0107

757-365-6272
James City County - 095

P.O. Box 283, Williamsburg, VA 23187

757-253-6695
Refund: P.O. Box 1498, Richmond, VA 23218-1498

434-332-9518 King and Queen County - 097

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Caroline County - 033

540-745-9345
P.O. Box 819, Bowling Green, VA 22427

Fluvanna County - 065

804-633-9834
P.O. Box 178, King & Queen Courthouse, VA 23085

804-785-5976
King George County - 099

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Carroll County - 035

10459 Courthouse Dr., Suite 101, Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Refund: P.O. Box 1498, Richmond, VA 23218-1498

434-591-1940
Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Franklin City - 620

276-730-3080
207 West Second Ave., Franklin, VA 23851

Charles City County - 036

757-562-8552
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Franklin County - 067

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

King George, VA 22485-3865

540-775-4664
King William County *- 101

P.O. Box 217, King William, VA 23086

804-769-4941
Lancaster County - 103

1255 Franklin St., Ste. 102, Rocky Mt., VA 24151

804-652-2161
540-483-3083
Charlotte County - 037

Frederick County - 069

P.O. Box 308, Charlotte C.H., VA 23923

8311 Mary Ball Rd., Room 203, Lancaster, VA 22503

804-462-7920
Lee County - 105

Refund: P.O. Box 1498, Richmond, VA 23218-1498

434-542-5546 P.O. Box 96, Jonesville, VA 24263

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

540-665-5681
276-346-7722

# COUNTIES and CITIES (CONTINUED)

Lexington City - 678 Orange County - 137

P.O. Box 921, Lexington, VA 24450 P.O. Box 389, Orange, VA 22960

540-462-3701 540-672-4441
Loudoun County - 107 Page County - 139

Refund: P.O. Box 1498, Richmond, VA 23218-1498 103 S. Court St., Suite C, Luray, VA 22835

Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-743-3840 703-777-0260
Patrick County - 141

Scott County - 169

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

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
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Louisa County - 109

1 Woolfolk Ave. Ste. 203, Louisa, VA 23093 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

540-967-3432 276-694-7131
Lunenburg County - 111 Petersburg City - 730

11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952

Smyth County - 173

P. O. Box 985, Marion, VA 24354

276-782-4040
Refund: P.O. Box 1498, Richmond, VA 23218-1498

434-696-2516
Southampton County - 175

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

804-733-2315
Lynchburg City - 680

Pittsylvania County - 143

P.O. Box 858, Lynchburg, VA 24505-0858

434-455-3870 P.O. Box 272,Chatham, VA 24531-0272

434-432-7940
Madison County - 113

Poquoson City - 735

P.O. Box 56, Madison, VA 22727

540-948-4421 500 City Hall Ave., Poquoson, VA 23662

757-868-3020
Manassas City - 683

Portsmouth City - 740

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760 801 Crawford St., Portsmouth, VA 23704

703-257-8222 757-393-8773
Manassas Park City - 685 Powhatan County - 145

100 Park Central Plaza, Ste. 303 3834 Old Buckingham Rd., Ste. C, Manassas Park, VA 20111 Powhatan, VA 23139

703-335-8825 804-598-5616
Martinsville City - 690 Prince Edward County - 147

Refund: P.O. Box 1498, Richmond, VA 23218-1498 P.O. Box 446, Farmville, VA 23901

Tax Due: P.O. Box 760, Richmond, VA 23218-0760 434-392-3231 276-403-5131
Prince George County - 149

Mathews County - 115 P.O. Box 155, Prince George, VA 23875

Refund: P.O. Box 1498, Richmond, VA 23218-1498 804-722-8740 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Prince William County* - 153

804-725-7168
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

540-507-7054
Stafford County - 179

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

540-658-4132
Staunton City - 790

P.O. Box 4, Staunton, VA 24402-0004

540-332-3829
Suffolk City - 800

P.O. Box 1459, Suffolk, VA 23439

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
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tazewell County - 185

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Mecklenburg County - 117

P.O. Box 360, Boydton, VA 23917 703-792-6710
434-738-6191
Pulaski County - 155

135 Court St.,Suite 301, Tazewell, VA 24651-0020

276-385-1235
Virginia Beach City - 810

52 West Main Street, Ste. 200, Pulaski, VA 24301

Middlesex County - 119

Refund: P.O. Box 1498, Richmond, VA 23218-1498 540-980-7750 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Radford City - 750

804-758-5331
2401 Courthouse Dr., Bldg.1, Virginia Beach, VA 23456

757-385-4483
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Warren County - 187

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Montgomery County - 121

Refund: P.O. Box 1498, Richmond, VA 23218-1498 540-731-3613 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Rappahannock County - 157

540-382-5710
P.O. Box 115, Washington, VA 22747

# Nelson County - 125 540-675-5370

P.O. Box 246, Lovingston, VA 22949

Richmond City - 760

434-263-7070
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

540-635-2651
Washington County - 191

1 Government Center Place, Ste. C, Abingdon, VA 24210

276-676-6270
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

New Kent County - 127

Refund: P.O. Box 1498, Richmond, VA 23218-1498 804-646-6474 Tax Due: P.O. Box 760, Richmond, VA 23218-0760

Richmond County - 159

804-966-9610
P.O. Box 366, Warsaw, VA 22572

Newport News City - 700 804-333-3722
2400 Washington Ave., Newport News, VA 23607

Roanoke City - 770

757-926-8653
P.O. Box 718, Roanoke, VA 24004

Norfolk City - 710 540-853-6543
P.O. Box 2260, Norfolk, VA 23501-2260

Roanoke County - 161

757-664-7885
P.O. Box 21709, Roanoke, VA 24018

Northampton County - 131 540-772-2049
P.O. Box 65, Eastville, VA 23347

Rockbridge County - 163

757-678-0446
P.O. Box 1160, Lexington, VA 24450

Northumberland County - 133 540-463-3431
P.O. Box 309, Heathsville, VA 22473

Rockingham County - 165

804-580-4600
20 E. Gay St., Harrisonburg, VA 22802

# Norton City - 720 540-564-3000

P.O. Box 347, Norton, VA 24273

Russell County - 167

276-679-0031
Waynesboro City - 820

503 W. Main St., Ste. 107, Waynesboro, VA 22980

540-942-6610
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

Refund: P.O. Box 1498, Richmond, VA 23218-1498

Tax Due: P.O. Box 760, Richmond, VA 23218-0760

276-223-6015
137 Highland Dr., Ste. C, Lebanon, VA 24266

# Nottoway County - 135 276-889-8018

P.O. Box 5, Nottoway, VA 23955

Salem City - 775

434-645-9317
P.O. Box 869, Salem, VA 24153

540-375-3019
York County - 199

P.O. Box 190, Yorktown, VA 23690

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.

TAX DUE RETURNS

REFUND RETURNS

Virginia Department of Taxation

Virginia Department of Taxation
P.O. Box 760

P.O. Box 1498
Richmond, VA 23218-0760
Richmond, VA 23218-1498