Instructions for Form 760PY — Part-Year Resident Individual Income Tax Return

Va. Dept. of Taxation 2614092 Rev. 3/2026

VIRGINIA

2025 Form 760PY
Part-Y ear 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.

Refund Fraud Prevention
The Virginia Department of Taxation takes the protection of your information seriously.
Additional Steps to Protect You - and the Commonwealth As identity theft and refund fraud become more widespread, we are enlisting the support of taxpayers, tax preparers, employers, and payroll providers to stop tax fraud. Due to these changes, we may request additional information from you. In addition, we may take longer than in previous years to process your tax return.
We are committed to safeguarding taxpayer information.

WHAT YOU CAN DO

Take these steps to protect yourself from related identity theft and refund fraud:

Do not provide personal information by mail, phone, email, or text to an unknown person
File your taxes early - and file electronically
Be sure you have all W-2s and other withholding statements before you file
Include your Virginia Driver's License Identification number and Issue Date on your return If you think that you are a victim of identity theft, we suggest you take the following steps:
Submit Form 14039 Identity Theft

Affidavit to the IRS

Contact the Virginia Department of

Taxation's Identity Theft Information line at 804.404.4185

Contact the three credit bureaus and your bank(s) to notify them
Contact your local police or sheriff's department to file a criminal complaint

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

What's New 1
Reminders 2
Forms and Assistance 3
Estimated Income Tax Filing 3
Amended Return Filing 3
Deceased Taxpayers 4
Record Keeping 4
Filing Requirements 5
Filing Threshold 5
Residency Status 5
Which Form to File 7
When to File 8
Where to File 9
Balance Due Returns 9
Avoid Common Mistakes 9
How to Assemble Your Return 9
Compute Your Lowest Tax 9
Form 760PY Line Instructions 10
Filing Information 10
Filing Status 11
Exemptions 12
Deductions 13
Payment Options 17
Refund Options 17
Schedule of Income Line Instructions 18
Schedule 760PY ADJ Line Instructions 19
Conformity Update 19
Additions to Federal Adjusted Gross Income 20 Subtractions from Federal Adjusted Gross Income 21 Deductions from Virginia Adjusted Gross Income 25 Computation for Tax Credit for Low-Income Individuals or Virginia Earned Income Credit 27 Addition to Tax, Penalty and Interest 28 Schedule VAC Instructions 29 Commonwealth Savers Contributions 29 Other Voluntary Contributions 30 Voluntary Contribution Organizations 31 Qualifying Age Deduction 33 Credit for Taxes Paid to Another State 33 Age 65 and Older Income Based Deduction Worksheet 34 Schedule OSC Line Instructions 36 Library Foundations 36 Public School Foundations 37
Ratio Schedule 39
Tax Rate Schedule 40
Mailing Addresses and Telephone Numbers 49
Table of Contents

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.
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. 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.

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 760PY, 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 such debt is found, regardless of the type of tax return filed, all or part of your refund may be withheld to help satisfy the debt and the processing of your return will be delayed.
In addition, the Department is authorized to submit eligible state income and business tax debts to the U.S. Department of Treasury Offset Program (TOP). Once a debt is submitted, the U.S. Department of Treasury will withhold or reduce your eligible federal tax refund or federal vendor payment by the amount of your debt. The Internal Revenue Code authorizes this process, known as "offset."
Offset of federal refunds is only one source of funds that the Department of Taxation may use to satisfy an outstanding tax bill. Your state income tax refund and payments from other state agencies may be withheld to satisfy an outstanding tax bill as well.
Because of timing differences in obtaining funds from various sources, it is possible for us to receive funds from more than one source to satisfy the same debt. If this happens, the overpaid amount will be released upon receipt of the funds. You do not need to contact the Department to request your refund.
Direct Deposit: Due to electronic banking rules, the Department will not allow direct deposits to or through foreign financial institutions. Attempting to use direct deposit to transfer funds electronically to a financial institution outside the territorial jurisdiction of the United States will significantly delay your refund. Visit www.tax.virginia.gov for details.
Tax-Related Identity Theft: Tax-related identity theft occurs when someone uses your Social Security Number to file a tax return claiming a fraudulent refund. Often, an identity thief will use your Social Security Number to file a return early in the year. You may not be aware that you are a victim until you file your return and learn one already has been filed. We apply stringent scrutiny to all tax returns in an attempt to detect fraudulent tax refunds. If you receive a letter from us asking for additional information to verify that you are the actual taxpayer filing a return, please respond immediately. To learn more about identity theft and how to protect yourself, see the following resources:

IRS Taxpayer Guide to Identity Theft
IRS Identity Protection Tips
Virginia Attorney General
Federal Trade Commission

Reminders

Forms and Assistance
Where to Get Forms

Download returns and schedules from the Department's website www.tax.virginia.gov.
Order forms by phone. Call 804.367.8031.

Assistance

Call Customer Services at 804.367.8031. TTY users dial 7-1-1 between 8:30 a.m. and 5:00 p.m.
Mail requests for information to Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115 (Do not mail your return to this address).
Visit www.tax.virginia.gov.
Call or visit your Commissioner of the Revenue, Director of Finance or Director of Tax Administration. Check the list beginning on Page 49 for contact information.

Estimated Income Tax Filing
If you did not have enough income tax withheld, you may need to pay estimated income tax. Generally, you are required to make payments of estimated income tax if your estimated Virginia tax liability exceeds your Virginia withholding and other tax credits by more than $150.
To make estimated tax payments online, visit www.tax. virginia.gov or file Form 760ES.
If you owe a large amount of tax, you may need to increase the amount of tax withheld or make estimated tax payments during the year.
You may be penalized if you underpaid your estimated tax or did not have enough tax withheld.
Amended Return Filing

When to File

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 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.
More information about the processes and deadlines by which taxpayers are required to report information and pay any associated taxes is available at www.tax.virginia.gov.
If you file an amended return with any other state that results in a change that would affect your Virginia income tax, you must file an amended Virginia tax return within 1 year.
If the change reduces the tax, the Department by law 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.

To amend Form 760PY, complete a new Form 760PY (for the taxable year you are amending) using the corrected figures, as if it were the original return. Mark the amended box in the Check Applicable Boxes section of the return. Be sure to select one of the provided reason codes to explain why you are submitting an amended return. Do not make any adjustments to the amended return to show that you received a refund or paid a balance due as a 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.
Worksheet for Amended Returns

Income tax paid with original return, plus additional income tax paid after it was filed 1 __
Add Line 1 above and

Line 26 from the amended
Form 760PY and enter the total here 2 __

Overpayment, if any, as shown on original return or as previously adjusted 3 __
Subtract Line 3 from Line 2 4 __
If Line 4 above is less than Line 18 on amended Form 760PY, subtract Line 4 above from Line 18 on amended Form 760PY.

This is the Tax You Owe 5 __

Refund. If Line 18 on amended Form 760PY is less than Line 4 above, subtract Line 18 on amended Form 760PY from Line 4 above. This is the Tax You Overpaid 6 __

Additional Required Enclosures
If you filed an amended federal return, enclose a copy of your federal Form 1040X or other claim form and supporting material with your amended Virginia return to substantiate the amendment. If amending your Virginia return for other reasons, enclose a statement explaining why you are amending your return. Show any computations necessary to verify the adjustments you are making. Submit your check or money order with your return if you owe a balance due. Also, include additional Forms W-2, 1099, or VK-1 with your return if claiming more income tax withheld than what was claimed on your original return.
Federal Adjustments
If your federal income tax return was adjusted by the IRS during the taxable year and the adjustment was not reported to the Department, an amended Virginia return must be filed with a copy of the federal adjustments within 1 year after the final determination of such federal change, correction or renegotiation. See "When to File" earlier in this section for additional information.
Net Operating Losses

Although there is no express statutory provision for a separate Virginia net operating loss available for carryback or carryover, the amount of federal net operating loss is the starting point in computing the amount of deduction to be allowed on the Virginia return.

Check the amended return box located on the front of Form 760PY, indicating that this is an amended return and enter the reason code to indicate the return is the result of a net operating loss (NOL) carryback. Codes are provided in the Filing Information section on Page 10.
Enclose a complete copy of your federal amended return and the Virginia Modification Worksheet, if applicable.
General instructions for computing the NOL can be obtained 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.
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.
Check the "Deceased" box for your spouse.
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 with the return.

Any refund issued will be made payable to the estate of the decedent.
The refund will be issued as a check. The check may be cashed or deposited with the endorsement of the court-appointed Personal Representative.

Joint Filers, both Taxpayers Deceased : Follow the instructions for Single Filers.
Important: If a refund is due, the refund will be issued in the name of the surviving spouse or the estate of the decedent(s) unless a properly completed copy of federal Form 1310 is provided. When filing electronically, the Form 1310 must be included with the federal filing.
Record Keeping
Keep your tax records for at least 3 years from the due date of the return or the date the return was filed, whichever is later. If the IRS requires you to keep your federal records for a longer period of time, keep your state records for the same period of time.

Filing Requirements

FILING THRESHOLD

Filing requirements are based on your residency status and the amount of your income. Dependents and students are subject to the same filing requirements as anyone else.

Residents of Virginia with income at or above the minimum filing threshold must file.
Nonresidents of Virginia with income at or above the filing threshold must file if any of their income is from Virginia sources.

For information on Virginia residency requirements, please read the next section, "Residency Status."
If your Virginia Adjusted Gross Income (VAGI) is at or above the threshold amount shown in the following table, you are required to file. VAGI is the Adjusted Gross Income on your federal return plus any Virginia additions, minus any Virginia subtractions. Information on Virginia additions and subtractions is included in the instructions, later in this booklet.
For a part-year resident, if your income is only from wages, salaries and interest from a savings or checking account, your VAGI is usually the same as the Adjusted Gross Income shown on your federal return less the wages, salaries and interest earned while a nonresident of Virginia. Once you have computed your VAGI, check the chart below to see if you need to file a Virginia income tax return.
You do not have to file if you are:
Single and your VAGI is less than $11,950 Married filing with your spouse on the same return and your combined VAGI is less than $23,900 Married filing separately (on separate forms) and your VAGI is less than $11,950 If you are not required to file, but you had Virginia income tax withheld or made estimated payments, you are entitled to a refund of the amount withheld or paid.
You must file a return to get a refund.
We periodically review and update the Department's records to make sure that we have correct return information.
Sometimes, we have to contact taxpayers to confirm that they did not need to file for a given year. As a result, even if you do not need to file a return, you may receive an inquiry at a later date to verify your VAGI.

RESIDENCY STATUS

Residents
Every Virginia resident whose Virginia Adjusted Gross
Income is at or above the minimum filing threshold must file. Any "federal area" such as a military or naval reservation, federal agency or federal administration that is inside the geographical boundaries of Virginia is considered a location in Virginia and nonactive duty residents of those areas are subject to Virginia income tax just like residents of any other location in the state.
You may be required to file as a resident in two states if you are an actual resident of one state and a domiciliary resident of another state (see definitions below). If you are in this situation, you may be able to take a credit on the return filed in the state of your legal domicile. Refer to the instructions for the Schedule OSC later in this booklet for more information on the credit for tax paid to another state.
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 later in this booklet.
Domiciliary Residents
Anyone who maintains a legal domicile (residence) in Virginia, whether living in or out of Virginia, is a domiciliary resident.
This includes members of the U.S. armed forces who have Virginia as their home of record. Domiciliary residents have their permanent place of residence in Virginia. Any person who has not abandoned their legal domicile in Virginia and established legal domicile in another state remains a domiciliary resident of Virginia, even if residing in another jurisdiction for a number of years. In determining domicile, the Department considers many factors. Some of the more common indicators of domicile are: voter registration; motor vehicle and personal property registration; business pursuits; expressed intent; conduct; leaseholds and situs of real property owned.
Actual Residents
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.
Example: A servicemember is present in Virginia on January 1 in compliance with military orders and elects to be a resident of State A for state tax purposes under SCRA.
The servicemember separates from the military on May 31 and chooses to remain in Virginia for the remainder of the taxable year. The servicemember would file Form 760PY and list their dates of residence in Virginia for the taxable year from June 1 (the first day they were in Virginia not pursuant to military orders) to December 31 (the end of the taxable year). In addition to filing a Form 760PY for the period from June 1 through December 31, a Form 763 may be required to be filed for the period from January 1 through May 31 if they had certain kinds of income during that time. See below.
If the servicemember marries or divorces during the taxable year and a state other than Virginia is elected under SCRA, a Form 760PY is not required for such year for either the servicemember or their former spouse.
Example: A servicemember is present in Virginia in compliance with the servicemember's military orders for the entirety of Years 1 and 2. The servicemember's residence or domicile under SCRA is Virginia. Similarly, the servicemember's permanent duty station under SCRA is Virginia. The servicemember is married at the beginning of Year 1. The residence or domicile of servicemember's spouse is State A. On August 31 of Year 1, the servicemember and spouse divorce.
The servicemember, the former spouse, or both of them may elect to use State A as their residence for state tax purposes for an entire taxable year under SCRA, so long as they were married at least one day during such year. As a result, if they both elect State A rather than Virginia for Year 1, neither the servicemember nor the former spouse are required to file Form 760PY for such year. However, a Form 763 may be required if they had non-SCRA protected income. Please see below.
In Year 2, the servicemember may no longer elect the residence or domicile of their now-former spouse. Because the servicemember's residence or domicile under SCRA is Virginia and the servicemember's permanent duty station under SCRA is also Virginia, the servicemember is only choice under SCRA is to elect Virginia. As a result, they must file Form 760 in Year 2.
In Year 2, the former spouse is no longer is covered by SCRA.
Consequently, the former spouse may be required to file a Form 760, Form 760PY, or Form 763 depending on their facts and circumstances. Please consult the instructions applicable to those forms that relate to taxpayers not covered by SCRA.
If you have income from Virginia sources other than SCRA protected 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.
Part-Year Residents
You may be a part-year resident if your residency in Virginia began or ended during the taxable year. Residents who move into or out of Virginia during the taxable year and do not fall into either category below are generally considered full-year residents.

Virginia residents who move out of Virginia during the taxable year and become domiciliary residents of another state are part-year residents, provided they do not move back to Virginia for at least 6 months.
Those who move into Virginia during the taxable year and become either domiciliary or actual residents of Virginia are also considered part-year residents.

The distinction between full-year and part-year residents is important in deciding which form to file and what income is taxable in Virginia. To compute VAGI and determine if VAGI meets the minimum filing threshold, part-year residents who file Form 760PY are allowed a subtraction from federal adjusted gross income equal to the amount of income attributable to residence outside Virginia.
If you are a part-year resident and do not file the correct form, you will not compute the correct amount of tax.
See "Which Form To File" below.

Nonresidents
Nonresidents of Virginia with Virginia Adjusted Gross
Income at or above the filing threshold must file if any of their income is from Virginia sources . Income from Virginia sources is income received from labor performed, business done, or property located in Virginia, including gains from sales, exchanges or other dispositions of real estate and intangible personal property having a situs in Virginia. Virginia source income includes income passed through from a partnership, S corporation or limited liability company that does business in Virginia. It also includes business income and proceeds from real estate transactions passed through by a Virginia trust. It generally does not include personal savings account interest or dividends from an individual's stock market investments.
Those who maintain legal domicile in another state and live in Virginia less than 183 days of the taxable year (or do not live in Virginia at all) are nonresidents. Also, members of the U.S. armed forces who have another state as their home of record (legal domicile) are generally classified as nonresidents of Virginia, even though they may be stationed in Virginia for years.
Exceptions for Certain Nonresidents
If you are a nonresident of Virginia who commutes daily to work in Virginia from Kentucky or the District of Colum bia, you do not have to file if:

You have no actual place of abode in Virginia at any time during the year;
Salaries and wages are your only Virginia source income; and
Your salaries and wages are subject to income taxation by Kentucky or the District of Columbia.

If you are a nonresident of Virginia who is a resident of Maryland, Pennsylvania, or West Virginia and you earn salaries and wages in Virginia, you are exempt from filing a Virginia income tax return and paying Virginia income tax if:

Your only income from sources in Virginia is from salaries and wages; and
Your salaries and wages are subject to income taxation by Maryland, Pennsylvania, or West Virginia.

If you are a domiciliary resident of Kentucky, Mary land, Pennsylvania, West Virginia, or the District of Co lumbia and have income from Virginia sources other than wages and salaries, (such as business income or gain from the sale of a residence), you must file a Vir ginia Nonresident Individual Income Tax Return, Form 763, and pay tax on income not specifically exempted above.
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.

WHICH FORM TO FILE

Residents File Form 760
File Form 760 if you are a part-year resident and all of your income came from Virginia sources or was received while you were a Virginia resident. This will allow you to claim the full exemption and standard or itemized deduction instead of computing partial amounts as required for part-year residents filing Form 760PY.
Part-Year Residents File Form 760PY
As a general rule, part-year residents file Form 760PY. If 1 spouse is a full-year resident and the other is a part-year resident, the couple may file together on Form 760PY. The part-year resident spouse will compute a prorated exemption amount. The full-year resident spouse will claim the full exemption amount.
Note: If you are a part-year resident who received Virginia source income, as well as other income, during the portion of the year you lived in another state, you need to file 2 Virginia returns for the taxable year. File Form 760PY to report the income attributable to your period of Virginia residency. File Form 763, the nonresident return, to report the Virginia source income received as a nonresident.
Nonresidents File Form 763
Generally, nonresidents with income from Virginia sources must file a Virginia return if their income is at or above the filing threshold. Nonresidents who earn salaries and wages in Virginia and pay tax on those salaries and wages to the District of Columbia, Kentucky, Maryland, Pennsylvania, or West Virginia are not required to file if they meet the criteria described in the previous section under "Exceptions for Certain Nonresidents." Residents of states other than those in "Exceptions for Certain Nonresidents" do not qualify for a filing exception.
Usually, when 1 spouse is a resident and the other spouse is a nonresident, each spouse whose income is at or above the filing threshold must file separately. The resident must file on Form 760. The nonresident spouse must file Form 763.
There are only 3 circumstances in which such a couple can file jointly on the same return. If both spouses have income and all of the nonresident's income is Virginia source income, a joint resident return (Form 760) may be filed. If both spouses elect to determine their joint Virginia taxable income as if they were both Virginia residents, a joint resident return may be filed. Also, if the nonresident spouse has no income at all, a joint resident return may be filed.
Other Frequently Used Virginia Forms
To order, see Page 3.
Virginia

Schedule A Required if claiming itemized deductions on the Virginia return

Schedule
760PY ADJ
Required for:

Additions, Subtractions, and Deductions from Virginia Adjusted Gross Income
Credit for Low-Income Individuals or

Virginia Earned Income Credit

Addition to tax, penalty, and interest

Schedule PY ADJS

Required for Additions, Subtractions and Deductions from Virginia Adjusted Gross Income, in excess of the lines provided on Schedule 760PY ADJ

Schedule VAC Required for contributions to Commonwealth

Savers Accounts and Other Voluntary
Contributions

Schedule OSC Required to claim credit for tax paid to another state

Schedule CR Required to claim most tax credits. For some Schedule CR credits other forms are required
Schedule of
Income
Required for income distribution, to prorate exemptions and report moving information Schedule HCI Required for consent to share information to determine eligibility requirements for medical assistance.
Form 760C Required to compute the addition to tax for individuals, estates and trusts Form 760F Required to compute the addition to tax for farmers, fishermen and merchant seamen Form 760IP Used to make an extension payment Form CU-7 Consumer's Use Tax Return Form 760ES Used to make Estimated Tax Payments
Form
502FED-1
Required for partners filing an amended return due to a federal partnership audit and change in taxable income

WHEN TO FILE

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 late filing penalties and interest.
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 the penalties and interest if the postmark on the remailed return is after the due date. Tax returns or payments of taxes remitted by a commercial delivery service will be considered timely filed if 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.
If the due date falls on a Saturday, Sunday, or legal holiday, you may file your return on the next day that is not a Saturday, Sunday, or legal holiday.
Fiscal Year Filers
If your taxable year is not January 1 through December 31, your return must be postmarked by the 15th day of the 4th month following the close of your fiscal year.
When filing by paper, you should write " FISCAL YEAR FILER " across the top of page 1 of Form 760PY and enclose a statement indicating the beginning and ending months of your 12-month fiscal year. If you file after the due date or do not pay the full amount due by the due date, you may have to pay penalties and interest.
Overseas Rule
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. Be sure to check the appropriate box to the left of the name and address section.
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. Servicemembers 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 their correspondence, and on the envelope used to mail the correspondence, when responding to any notices issued by the Department regarding tax collection or examination. See Tax Bulletin 05-5, available in the Laws, Rules, & Decisions Section of the website at www.tax.virginia.gov.
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. Servicemembers who claim this extension should write "Overseas Noncombat" on the top of their tax returns.
Extension Requests
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 make a payment of tentative tax, use Form 760IP.
If you file your return within 6 months after the due date but do not meet the 90% payment requirement, an extension penalty of 2% per month will apply to the balance of tax due with your return from the due date through the date your return is filed, to a maximum of 12% of the tax due. Interest will also accrue on any balance of tax due with a return filed within the extension period, regardless of whether the 90% payment requirement is met.
If you file your return within 6 months after the due date but do not pay the tax due at the time of filing, the unpaid balance will be subject to a late payment penalty of 6% per month from the date of filing through the date of payment, up to a maximum of 30%. The late payment penalty will be assessed in addition to any extension penalty that may apply. The automatic extension provisions apply only to returns that are filed within 6 months from the due date. If you file your return more than 6 months after the due date, a late filing penalty of 30% will apply to the balance of tax due with your return.
Refund Returns: You do not need to file an extension if you cannot file by the due date and you are certain that your return will result in a refund. This is because the late filing penalty is not assessed on refund returns. To receive a refund, however, you must file within 3 years of the due date.

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 exclusion. You must apply 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.

WHERE TO FILE

You can file your return online or mail your return. Visit www.tax.virginia.gov for information about using e-File.
To file by mail, use the mailing address listed beginning on Page 49 for the city or county where you live or last lived while a resident of Virginia. Returns can be filed directly with the Department.

BALANCE DUE RETURNS

You can pay by credit card or online, and most taxpayers also have the option to pay by check. See the "Payment Options" section on Page 17 of these instructions for more details. If you can pay by check and choose to do so, make your check payable to the Treasurer of the city or county in which you reside. Make sure your Social Security Number is on your check and make a notation that it is your 2025 income tax payment.
To pay by credit card, visit www.tax.virginia.gov/payments to pay on the Internet. If you choose this option, fill in the box on Line 35 of Form 760PY, indicating this type of payment.
You will be assessed a fee by the company processing the transaction.
Make an online payment from your checking or savings account for balance due returns using Web Payments at www.tax.virginia.gov.
If you have already filed your return with your Local Commissioner of the Revenue and did not indicate you were paying by credit card, call your Local Commissioner of the Revenue's office for the correct jurisdiction code prior to initiating your credit card payment. Phone numbers are listed beginning on Page 49.
Avoid Common Mistakes

Sign your return.
Make sure your name, address, Social Security Number(s) and dates of residence are correct.
Complete all applicable check boxes.
Verify all entries and check all math.
If you itemized deductions, complete Line 11 on Form 760PY.
Include the front and back of all documents.
Put the correct postage on your envelope. If your return is sent back to you because of insufficient postage, you are liable for the penalties and interest if the postmark on the remailed return is after the due date.

• File your original return. Do not file a photocopy.
How To Assemble Your Return
If you completed any of the forms or schedules listed below, you must enclose copies with your Virginia return. Place these forms behind your Virginia return in the following order.

If filing both Form 760PY and Form 763, enclose Form 763 behind Form 760PY so that the title of Form 763 can be seen over the top of the title of Form 760PY. Enclose a statement over the Form W-2 on Form 760PY stating that "Form 763 is enclosed behind Form 760PY."

Virginia Forms

Schedule 760PY ADJ
Schedule PY ADJS
Schedule CR
Schedule VAC
Form 502FED-1
Virginia Schedule A
Schedule OSC
Schedule HCI
Schedule of Income
Form 760C or Form 760F
Any additional documentation as required.

Do not use staples.
Federal Forms

Complete copy of your federal income tax return.
If claiming credit for income tax paid to another state on Schedule OSC, enclose a complete copy of the state tax return filed with the other state.

Do not use staples.
Withholding Forms
Be sure to include W-2, 1099, and VK-1 forms that indicate the same amount of Virginia income tax withheld as the amount you claim on your return.
Payments
Submit check with your return. If paying by credit card, please check the box on Line 35 of Form 760PY. 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.
Compute Your Lowest Tax
(Tip for Married Taxpayers)
Since Virginia's individual income tax is imposed at graduated rates, a couple with income attributable to each spouse may find that by using Filing Status 2 (filing a joint return), their joint income is taxed at a higher rate than their separate taxable incomes would be. Filing Status 4 (married filing a combined return), is designed to adjust for this difference. When using Filing Status 4, tax is computed on each spouse's separate taxable income and then the two amounts of tax are added together to arrive at their total tax. As a general rule, when both spouses have income, Filing Status 4 will enable you to obtain the lowest combined tax provided that you assign deductions and dependents to each spouse so that the taxable income in each column on Form 760PY is as close to equal as possible.

If only one spouse has income or if one spouse's income would be reduced to zero (or less) after claiming personal exemptions and subtractions, use Filing Status 2 instead.
Form 760PY Line Instructions
Name
Enter your complete name (including middle initial) and mailing address in the boxes provided. If filing a joint return, Filing Status 2 or 4, enter the complete name of your spouse.
If you are married filing separate returns (Filing Status 3), DO NOT enter your spouse's name in the spouse name boxes.
Instead enter your spouse's name on the Filing Status 3 line below the address box.
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.
Check the "Deceased" box in the Spouse's Last Name field
Any refund issued will be made payable to the surviving spouse. The refund may be direct deposited.
No additional documentation is required.

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

Important: If a refund is due, the refund will be issued in the name of the surviving spouse or the estate of the decedent(s) unless a properly completed copy of federal Form 1310 is provided. When filing electronically, the Form 1310 must be included with the federal filing.
Address
Enter your street address. Do not enter a P.O. Box address unless mail is not delivered to your street address.
Social Security Number (SSN)
Be sure your Social Security Number is entered correctly.
The Social Security Number entered in the "A: Your Social Security Number" box must be the number of the person whose name is shown first on the return.
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 for income tax refund purposes.
Dates of Residence
If filing a joint return, enter the dates you and your spouse lived in Virginia during 2025. If you do not include these dates the processing of your return will be delayed.
Locality Code
Enter the 3-digit Locality Code found beginning on Page 49.
If you lived in more than one Virginia city or county or if you did not live in Virginia on January 1, 2026, enter the name of the city or county in Virginia in which you last lived. This is not always the same as the city or county of your mailing address.
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 INFORMATION

Please check all boxes and complete all lines that apply.

Amended Return: If you are filing an amended return, check the "amended return" box. In addition, enter the appropriate amended return reason code (see below) in the box 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 05 Pass-Through Entity Elective Tax Payment 30 Other - Enclose Explanation

Dependent on Another's Return: Check the box 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 12, see "Exception: Dependent's Limited Standard Deduction" on Page 13. Your standard deduction may be limited.

Overseas on Due Date: Check this box if you were living or traveling outside the United States or Puerto Rico (including serving in the military or naval service), on May 1, 2026. File your return by July 1, 2026.
Qualifying Farmer, Fisherman or Merchant Seaman Check this box if you are a self-employed farmer, fisherman or merchant seaman and at least 2/3 of your gross income is from those employments. This information is used to

identify farmers, fishermen and merchant seamen subject to special rules for paying estimated tax. See "Addition to Tax For Underpayment of Tax" for details.

Earned Income Tax Credit Claimed on Federal Return If you claimed Earned Income Tax Credit on your 2025 federal return, enter the amount claimed.
Combined Social Security for You and Spouse reported as taxable income on Federal Return: If you reported taxable Social Security income on your 2025 federal return, enter the combined amount. This is especially important if claiming Age Deduction.

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, check the box on Page 1 of Form 760PY. Also complete Schedule HCI (Healthcare Information) and enclose with your return.

FILING STATUS

Enter the correct number in the box to identify your filing status. In most cases, your filing status will be the same as the one you selected on your federal return.
Filing Status 1: Single
Use this filing status if you claimed one of the following federal filing statuses on your federal return: Single, Head of Household, or Qualifying Widow(er)/Qualifying Surviving Spouse. If you claimed the Head of Household filing status on your federal return, check the "Single" filing status box and the "Head of Household" box.
Filing Status 2: Married, Filing Joint Return
You and your spouse may choose to file a joint return if (a) you computed your federal income tax liabilities together on a joint federal return, or (b) neither you nor your spouse was required to file a federal return. You may claim this filing status even if your spouse has no income. When filing a joint return, your spouse's exemption is included in the "You" column. Do not claim your spouse as a dependent.
If both spouses have income, filing a combined return (Filing Status 4) may result in a lower balance due or a TIP greater refund than a joint return (Filing Status 2).
Filing Status 3: Married, Filing Separate Return
If you and your spouse filed separate federal returns, you can file separate state tax returns or you can choose to file a combined return (Filing Status 4). Generally, if you filed a joint federal return and only one spouse is a Virginia res ident, the Virginia resident must file a separate Virginia return unless both spouses elect to determine their joint Virginia taxable income as if they were both Virginia residents. When you file separate returns in Virginia, you must report your federal adjusted gross income, exemptions and deductions on your Virginia return as if you had filed sepa rate federal returns.
Federal rules must be applied to determine the exemptions and itemized deductions allowed when filing separate returns.
If one spouse claims itemized deductions, the other spouse must also claim itemized deductions.
If the number of dependent exemptions or the amount of itemized deductions can not be accounted for separately, they must be proportionately allocated between each spouse based on each spouse's income (e.g., federal adjusted gross income).
Be sure to enter your spouse's name on the line provided in the Filing Status section and your spouse's Social Security Number in the name and address section of the return.
Filing Status 4: Married, Filing Separately on This
Combined Return
You can use this filing status if both you and your spouse had income, regard less of whether you filed jointly or separately for federal pur poses. When both spouses have income, this filing status usually enables a couple to compute a lower tax than filing a joint return (Filing Status 2). If you choose Filing Status 4, you are jointly and severally liable for the amount of tax due and any refunds will be made jointly payable.
Since Virginia's income tax is imposed at graduated rates, a couple with income attributable to each spouse may find that by using Filing Status 2, their joint income is taxed at a higher rate than their separate incomes would be. Filing Status 4 is designed to adjust for this difference. Filing Status 4 allows a couple to compute a combined tax by reporting income for each spouse separately and then allocating dependent exemptions and deductions as mutually agreed. Tax is computed on each spouse's separate taxable income and then the 2 amounts of tax are added together to determine their total tax.
Use Filing Status 2 instead of Filing Status 4 if only 1 spouse had income or if 1 spouse's income would TIP

Page 18. Enclose the completed Virginia Schedule of Income with your return.
Filing Status 1, 2 or 3
Enter the amount from Schedule of Income, Part 1, Line 7, Column A1, on Line 1, Column A.
Filing Status 4
Enter the amount from Schedule of Income, Part 1, Line 7, Column B1, on Line 1, Column B, and enter the amount from Line 7, Column A1, on Line 1, Column A. When using Filing Status 4, the total of Column A and Column B on Line 1 must equal the total federal adjusted gross income on your federal return.
Line 2 Additions
If you reported any additions on Virginia Schedule 760PY ADJ, enter the total amount from Line 3 of Schedule 760PY ADJ.
Line 4 Qualifying Age Deduction
Enter your birth date in the boxes above Line 1 on Page 1. If filing status 2, 3, or 4 enter birth date for both you and spouse.
If filing status 4, enter your age deduction on Line 4a, Column A and the deduction for spouse on Line 4b, Column B.
Otherwise, claim Your Age Deduction on Line 4a, Column A and Spouse's on Line 4b, Column A.
If claiming an Age Deduction, see the Age Deduction instructions on Page 33 and complete the Age Deduction Worksheet on Page 34 in order to calculate the Qualifying Age Deduction.
Line 5 Social Security Act and Equivalent Tier Railroad
Retirement Act Benefits
Enter Social Security and equivalent Tier 1 Railroad Retirement Act benefits reported as taxable income on your federal return and attributable to your period of residence in Virginia.
Do not include Tier 2 Railroad Retirement Benefits and Other Railroad Retirement and Railroad Unemployment Benefits.
See instructions for Schedule 760PY ADJ to determine if these benefits can be included as other subtractions.
Line 6 State Tax Refund or Overpayment Credit Reported as Income on Federal Return Enter the amount of any state income tax refund or overpayment credit reported as income on your federal income tax return and received while a resident of Virginia (claim in the same column as the income was reported on Line 6 on the front of the Virginia return).
State, local, or foreign income taxes withheld from your salary, estimated tax payments, or payments made on tax for a prior year to such taxing authority may be deducted on your federal return for the year withheld or paid. The federal deduction is for the amount paid rather than the tax liability, so a refund or credit is generally treated as taxable income (a recovery of an excessive deduction) on the federal return.
Since Virginia does not allow the state and local income tax deduction, a federally taxable refund or overpayment credit is to be deducted from federal adjusted gross income on the Virginia return. be reduced to zero or less after claiming personal exemptions and subtractions.
When using Filing Status 4, each spouse must claim their own income, personal exemptions and, if allowable, any additional exemption for age or blindness. The number of dependent exemp tions may be allocated between spouses as you mu tually agree. Each spouse has a separate exemption line.

EXEMPTIONS

Enter the number of exemptions you are allowed in the appropriate boxes. If filing a joint return (Filing Status 2), enter the number for both spouses combined in the boxes in Column A. Use the exemption information when completing Line 13.
Dependents: Generally, you may claim the same number of dependent exemptions allowed on your federal return. If you are using Filing Status 3 or 4, 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.
65 or Over: To qualify for this additional personal exemption, 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.
How To Enter Numbers
Use the Correct Column: Enter numbers in Column A if you are using Filing Status 1, 2, or 3. Enter numbers in Columns A and B only if you are using Filing Status 4. When using Filing Status 4, make sure the information in Column A applies to the name and Social Security Number listed first on the return. Column B is for your spouse.
Round to Whole Dollars: To improve accuracy of return preparation and speed the processing of your return, all amount entries on your return must be rounded to the nearest dollar. Amounts of 1 cent to 50 cents are to be rounded down while all amounts 51 cents to 99 cents are to be rounded up.
Negative Numbers: Enter negative numbers (numbers less than 0) in brackets. For example, if your federal adjusted gross income was negative 12,000, enter this as [12,000].
Date of Birth
Please be sure to provide this information. It is used to assist in the verification of 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.
Line 1 Adjusted Gross Income
The Virginia Schedule of Income must be completed before you make an entry on Line 1. Complete the Virginia Schedule of Income, Part 1, Lines 1 through 9, then enter the total amount of federal adjusted gross income on Line 1 as follows.
The instructions for the Virginia Schedule of Income are on

Line 7 Income Attributable to Your Period of Residence
Outside Virginia
Enter the amount from the Virginia Schedule of Income, Part 1, Line 9, Column A3, in Column A. Enter the amount from Part 1, Line 9, Column B3, in Column B.
If you claim this subtraction, you cannot claim a credit for tax paid to another state on the same income.
Line 8 Subtractions
If you reported any subtractions on Virginia Schedule 760PY ADJ, enter the total amount from Line 7 of Schedule 760PY ADJ.
Line 10 Virginia Adjusted Gross Income
Deduct Line 9 from Line 3 and enter the result.
If the amount on Line 10 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.
To claim a refund in these cases:

Complete Lines 11 through 16 and enter "0.00" as your tax on Lines 17 and 18.
Complete Lines 19a through 36.

Filing Status Filing Threshold

Single $11,950
Married, filing jointly $23,900
Married, filing separately $11,950
Married, filing combined return* $23,900
When filing a combined return, compare the threshold to the total of Columns A and B, Line 10.

DEDUCTIONS

Claiming Deductions When Filing a Combined Return:
If you are filing a combined return (Filing Status 4), you can allocate deductions and dependents between spouses as you choose. As a general rule, you can lower your combined tax by assigning deductions and dependents to each spouse so that the taxable incomes in Columns A and B are as close to equal as possible. The deductions and dependents which can be allocated are on Lines 12, 13 and 14.
Line 11 Itemized Deductions
Enter the itemized deductions paid while a Virginia resident on Virginia Schedule A. Enclose Virginia Schedule A with your return.
You must claim the same type of deductions (standard or itemized) on the Virginia return as claimed on your federal return. If a joint federal return was filed and you are filing separate returns in Virginia (Filing Status 3), and claiming itemized deductions, itemized deductions that cannot be accounted for separately must be allocated proportionately between spouses based on each spouse's share of the 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.
Virginia Itemized Deductions
If you claimed itemized deductions on your federal income tax return, you must claim itemized deductions on your Virginia income tax return. Enclose a copy of your federal return, including Schedule A.
State and local income tax claimed as an itemized deduction on your federal return is not allowed as a Virginia deduction.
Your allowable itemized deductions on Virginia Schedule
A are expenses for which payment was made while you were a Virginia resident. When a deduction is subject to a limitation based upon a measure of income, compute the limitation based only upon your income attributable to your period of Virginia residence, not your income for the entire taxable year.
Line 12 Virginia Deductions
The copy of your federal income tax return enclosed with
Form 760PY must include the Schedule A. If you are not claiming itemized deductions, enter the amount from Line 5 of the Standard Deductions Worksheet.
If you did not claim itemized deductions on your federal income tax return, you must claim the standard deduction on your Virginia income tax return. Your allowable standard deduction on Form 760PY will be prorated based on the portion of your federal adjusted gross income that was received while a resident of Virginia.
Standard Deductions Worksheet
1 Enter the federal adjusted gross income (Total Part 1, Line 9, Columns A1 and B1 from Schedule of Income).
2 Enter the income attributable to your period of Virginia residence (Total Part 1, Line 9, Columns A2 and B2 from Schedule of Income).
3 Divide the amount on Line 2 by the amount on Line 1 and report as a percentage, not to exceed 100%. Example: 0.3163 becomes 31.6%. .
4 If using Filing Status 1, enter $8,750.
If using Filing Status 2 or 4, enter $17,500.
If using Filing Status 3, enter $8,750.
5 Multiply Line 3 by Line 4. Enter here and on Line 12, Form 760PY.
When using Filing Status 4, the standard deduction may be allocated between each spouse as you mutually agree. As a general rule, you can lower your combined tax by assigning deductions (Lines 12 and 14) and dependents (Line 13) to each spouse so that the taxable incomes in Columns A and B are as close to equal as possible.
Exception: Dependent's Limited Standard Deduction If you could be claimed as a dependent on the federal income tax return of another taxpayer, your allowable standard deduction may not exceed the amount of your earned income.
This rule applies to dependents of all ages, including children under age 19 and full-time students under 24 years old who are eligible to be claimed as a dependent on their parent's return.

Remember to check the box on the front of Form 760PY if you can be claimed as a dependent on another's return.
Your maximum standard deduction is the lesser of EARNED INCOME; or

$8,750 if you are single (Filing Status 1)
$17,500 if you are married and file a joint or combined return (Filing Status 2 or 4)
$8,750 if you are filing a separate return from your spouse (Filing Status 3)

EXAMPLE: (Standard Deduction Limited):
A person (claimed as a dependent on another's return) moved to Virginia on June 25, 2025. Before moving to Virginia he had unearned income of $5,000 in another state. While in Virginia he had interest income from a bank account (unearned income) of $4,200 and income from a summer job of $1,200 (earned income).
This person's limited standard deduction to be entered on Line 12 is $622.80 which should be rounded to $623.
Using the Standard Deductions Worksheet, the limited standard deduction is computed by multiplying the maximum limited standard deduction on Line 4, which is $1,200 of earned income, by the percentage on Line 3, which would be 51.9%.
Line 4 is $1,200 because the $1,200 of earned income is less than the $8,750 standard deduction for a single taxpayer.
NOTE: The return of a taxpayer claiming a child (or other person) as a dependent is not affected if the child is required to claim a limited standard deduction.
Line 13 Exemption Amount
The total exemption amount is the prorated number of exemptions claimed, based on the portion of the year you resided in Virginia. Complete the Prorated Exemption Worksheet in Part 2 of the Virginia Schedule of Income to compute your allowable personal and dependent exemptions.
Instructions for the Virginia Schedule of Income begin on Page 18.
Line 14 Deductions
Note: Additional information regarding deductions and other changes required as a result of the 2025 General Assembly Session are posted on the website at www.tax.virginia.gov.
If you reported any deductions on Virginia Schedule 760PY ADJ, enter the total amount from Line 9 of Schedule 760PY ADJ.
Line 17 Income Tax
If Line 16 exceeds the amount listed in the Tax Table included in these instructions, compute the tax from the Tax Rate Schedule for You on Line 17a and Spouse on Line 17b.
Line 18 Total Tax
Add Line 17a and Line 17b, and enter the result.
Line 19(a) YOUR Virginia Income Tax Withheld
Enter the amount of Virginia tax withheld from the W-2, 1099, and VK-1 form(s) for the person whose Social Security Number is in the "A: Your Social Security Number" box in the name and address section on Form 760PY. If you are using Filing Status 4, this must be the person whose income is reported in Column A.
Line 19(b) SPOUSE'S Virginia Income Tax Withheld Enter the amount of Virginia tax withheld from the W-2, 1099 and VK-1 form(s) for the person whose Social Security Number is in the "B: Spouse's Social Security Number" box in the name and address section on Form 760PY. If you are using Filing Status 4, this must be the person whose income is reported in Column B. If filing a separate return (Filing Status 3), do not enter your spouse's withholding.
Line 20 Combined 2025 Estimated Tax Payments
Enter your total 2025 estimated Virginia income tax payments.
If using Filing Status 2 or 4, enter the total payments made by you and your spouse, even if the payments were made using separate Form 760ES vouchers.
Line 21 Income Tax Carryover from Prior Year
Enter amount of 2024 overpayment applied toward 2025 estimated tax.
Line 22 Combined Extension Payments
Enter the total tentative tax paid with Form 760IP, if applicable.
Line 23 Credit for Low-Income Individuals or Virginia
Earned Income Credit
If your total family income does not exceed the federal poverty guidelines or you claimed the federal Earned Income Tax Credit, you may be eligible to claim this Credit for Low-Income Individuals or the Virginia Earned Income Credit.
These credits may not be claimed if you, your spouse, or any dependent claims any of the following:

Virginia National Guard Subtraction
Military pay subtraction (first $15,000)
Subtraction for first $15,000 for state and federal employees whose annual salary is $15,000 or less
Exemption for blind taxpayers or taxpayers age 65 and over
Age Deduction

If you are eligible, calculate these credits by completing Schedule 760PY ADJ, Lines 10-17. Enter the credit amount from Line 17 of Schedule 760PY ADJ on Line 23 of Form 760PY.
Line 24 Credit for Tax Paid to Another State
Generally, Virginia will allow taxpayers filing resident individual income tax returns to claim credit for income tax paid as a nonresident to another state on earned or business income derived from sources outside Virginia or any gain (if included in federal adjusted gross income) on the sale of a capital asset outside Virginia, provided the income is taxed by Virginia as well as the other state.
If you are eligible, calculate the credit by completing Schedule
OSC. Enter on Line 24 the credit amount from Schedule OSC, Line 21. Instructions for Schedule OSC are on Page 36.

Line 25 Credits from Schedule CR
Complete Schedule CR and enclose it with your return to claim the following tax credits. For some credits, other Virginia forms are also required. To obtain Schedule CR, Schedule CR Instructions and these other credit forms, see Page 3.
The following table lists all the credits that can be claimed against individual income tax.

Trust Beneficiary Accumulation Distribution Tax Credit
Enterprise Zone Act Tax Credit
Neighborhood Assistance Act Tax Credit
Recyclable Materials Processing Equipment Tax Credit
Conservation Tillage Equipment Tax Credit
Precision Fertilizer and Pesticide Application Equipment Tax Credit
Vehicle Emissions Testing Equipment 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
Farm Wineries and Vineyards Tax Credit
International Trade Facility Tax Credit
Port Volume Increase Tax Credit
Barge and Rail Usage Tax Credit
Education Improvement Scholarships Tax Credit
Major Research and Development Tax Credit
Food Donation Tax Credit
Worker Training Tax Credit
Virginia Housing Opportunity Tax Credit
Hardwood Initiative Tax Credit
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

Line 27 Income Tax You Owe
If Line 18 is larger than Line 26, enter the difference and skip to Line 32.
Line 28 Overpayment Amount
If Line 26 is larger than Line 18, enter the difference.
Line 29 Credit to Estimated Tax
Enter the amount of net overpayment from Line 28 to be credited to 2026 estimated tax in the respective columns.
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 total adjustments from Schedule 760PY ADJ, Line 21.
If you leave Line 32 blank, the Department will compute the addition to tax, penalty and interest for you and then send you a bill, if applicable. If your income varied during the year, however, you may be entitled to a lower addition to tax than what the Department would automatically compute. In such cases, you should complete Form 760C to show when the income was received and what the addition to tax should be.
Check the box and enclose Form 760C or Form 760F (for
Farmers, Fishermen or Merchant Seamen) even if you computed no addition to tax/or if you are claiming one of the exceptions that voids the addition to tax.
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 you owe on your return. If you do not owe sales tax, check the corresponding box 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 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 locations in 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

Central Virginia Region

Charles City County • Henrico County
Chesterfield County • New Kent County
Goochland County • Powhatan County
Hanover County • Richmond City

5.3% General Rate
Apply in all other Virginia cities and counties.
1.0% Food For Home Consumption and Personal
Hygiene Products Tax Rate
You can use the table below to estimate the tax you owe for purchases under $1,000. For purchases of $1,000 or more use the worksheet at the end of this section.
Sales Tax Estimation Table
Use this to estimate the amount you owe for unpaid sales tax.
See instructions for guidance.
Estimated
Taxable
Purchases
Sales Tax
At least
But less than
General Merchandise
Food and
Personal
Hygiene
Products
7%
Rate
6.3%
Rate
6%
Rate
5.3%
Rate
1%
Rate
$ -- $ 25 $ 1 $ 1 $ 1 $ 1 $ 0
$ 25 $ 50 $ 3 $ 2 $ 2 $ 2 $ 0
$ 50 $ 75 $ 4 $ 4 $ 4 $ 3 $ 1
$ 75 $100 $ 6 $ 6 $ 5 $ 5 $ 1
$100 $125 $ 8 $ 7 $ 7 $ 6 $ 1
$125 $150 $ 10 $ 9 $ 8 $ 7 $ 1
$150 $175 $ 11 $ 10 $ 10 $ 9 $ 2
$175 $200 $ 13 $ 12 $ 11 $ 10 $ 2
$200 $225 $ 15 $ 13 $ 13 $ 11 $ 2
$225 $250 $ 17 $ 15 $ 14 $ 13 $ 2
$250 $275 $ 18 $ 17 $ 16 $ 14 $ 3
$275 $300 $ 20 $ 18 $ 17 $ 15 $ 3
$300 $325 $ 22 $ 20 $ 19 $ 17 $ 3
$325 $350 $ 24 $ 21 $ 20 $ 18 $ 3
$350 $375 $ 25 $ 23 $ 22 $ 19 $ 4
$375 $400 $ 27 $ 24 $ 23 $ 21 $ 4
$400 $425 $ 29 $ 26 $ 25 $ 22 $ 4
$425 $450 $ 31 $ 28 $ 26 $ 23 $ 4
$450 $475 $ 32 $ 29 $ 28 $ 25 $ 5
$475 $500 $ 34 $ 31 $ 29 $ 26 $ 5
$500 $525 $ 36 $ 32 $ 31 $ 27 $ 5
$525 $550 $ 38 $ 34 $ 32 $ 28 $ 5
$550 $575 $ 39 $ 35 $ 34 $ 30 $ 6
$575 $600 $ 41 $ 37 $ 35 $ 31 $ 6
$600 $625 $ 43 $ 39 $ 37 $ 32 $ 6
$625 $650 $ 45 $ 40 $ 38 $ 34 $ 6
$650 $675 $ 46 $ 42 $ 40 $ 35 $ 7
$675 $700 $ 48 $ 43 $ 41 $ 36 $ 7
$700 $725 $ 50 $ 45 $ 43 $ 38 $ 7
$725 $750 $ 52 $ 46 $ 44 $ 39 $ 7
$750 $775 $ 53 $ 48 $ 46 $ 40 $ 8
$775 $800 $ 55 $ 50 $ 47 $ 42 $ 8
$800 $825 $ 57 $ 51 $ 49 $ 43 $ 8
$825 $850 $ 59 $ 53 $ 50 $ 44 $ 8
$850 $875 $ 60 $ 54 $ 52 $ 46 $ 9

Sales Tax Estimation Table
Use this to estimate the amount you owe for unpaid sales tax.
See instructions for guidance.
Estimated
Taxable
Purchases
Sales Tax
At least
But less than
General Merchandise
Food and
Personal
Hygiene
Products
7%
Rate
6.3%
Rate
6%
Rate
5.3%
Rate
1%
Rate
$875 $900 $ 62 $ 56 $ 53 $ 47 $ 9
$900 $925 $ 64 $ 57 $ 55 $ 48 $ 9
$925 $950 $ 66 $ 59 $ 56 $ 50 $ 9
$950 $975 $ 67 $ 61 $ 58 $ 51 $ 10
$975 $1,000 $ 69 $ 62 $ 59 $ 52 $ 10
The Department may review your account and send you a bill if it is determined you underestimated your tax liability.
Sales and Use Tax Worksheet
A. General
Merchandise
5.3%, 6.3%,
6.0% or 7%*
B. Food and
Personal Hygiene
Products
1.0%

Enter Taxable

Purchases

Multiply by sales tax rate
Add Line 2,

Columns A and B
Enter the total on Form 760PY, Line 33. If you have no sales and use tax to report, you must check the box on Form 760PY, Line 33.
*Use the tax rate for your city or county
Line 35 Amount You Owe
If You Owe Tax on Line 27, add Line 27 and Line 34.
—OR—
If Line 28 is an OVERPAYMENT and Line 34 is LARGER THAN Line 28, deduct Line 28 from Line 34.
This is the amount you owe. The amount you owe must be paid in full at the time of filing your return.

PAYMENT OPTIONS

If your bank does not honor your payment, the Department may impose a penalty of $35, as authorized by Va. Code § 2.2-614.1. This penalty will be assessed in addition to any other penalties, such as the penalty for late payment of tax.
The fastest and easiest way to make your payments is to file and pay online with VATAX Online Services for Individuals or with eForms. Payments are made electronically and you may schedule payments to be made on a future date. An electronic return payment can also be made through e-File.
You must submit your payment electronically if:

any installment payment of estimated tax exceeded $1,500;
any payment made with regard to a return or an extension of time to file exceeded $1,500; or
the total estimated income tax due for any taxable year exceeded $6,000.

If you are not required to submit payments electronically, you have the option to pay by check.
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 the listing of localities beginning on Page 49.
Make sure your Social Security Number is on your check and make a notation that it is your 2025 Virginia income tax payment. Submit your check with the return.
Credit Card: If you file your return locally, call your Commissioner of the Revenue for instructions on how to pay.
Phone numbers are listed beginning on Page 49.
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 check the box on Line 35 indicating that you have arranged for a credit or debit card payment.
Online: Make an online payment from your checking or savings account for balance due returns using Web Payments at www.tax.virginia.gov.
Line 36 Amount to Be Refunded to You
If Line 28 is larger than Line 34, deduct Line 34 from Line 28 and enter the amount to be refunded.
You no longer have the option of requesting a debit card. If you do not complete the Direct Deposit section, you authorize the Department to issue you a refund check.

REFUND OPTIONS

The Commonwealth of Virginia will no longer issue individual income tax refunds through debit cards.
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.
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. Do not include the check number.

If you prefer to have a refund check mailed to you, or if the destination of the funds is outside the territorial jurisdiction of the United States, do not complete the Direct Bank Deposit information.
Authorization to Discuss with Preparer

I (we) authorize the Department of Taxation to discuss this return with my (our) preparer. Check this box if you would like to give the Department authorization to discuss your return information with your tax preparer.

Electronic Form 1099-G
At the bottom of the return above the signature area, a check box is provided for you to indicate that you agree to receive your statement of refund (Form 1099-G) electronically instead of receiving a copy by mail. Paper copies of these statements will be mailed to taxpayers who do not opt into the electronic delivery method. If you previously selected the electronic delivery method and decide to change, submit a written request to the Department using the contact information on Page 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. The statement is also provided to those who receive interest payments of $10 or more during the year. These statements must be used in preparing federal returns by taxpayers who itemize deductions. Form 1099-G/1099-INT may be downloaded securely and printed from the website at www.tax.virginia. gov.
Sign Your Return
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.
Tax Preparer Information
If you paid someone to prepare your return, the preparer should provide their contact information in the spaces provided.
Phone Numbers
Enter phone numbers in the space provided.
Preparer's PTIN, Vendor Code and Filing Election
Code
For taxable years beginning on or after January 1, 2019, an income tax return preparer who has the primary responsibility for the overall substantive accuracy of the preparation of a return or claim for refund is required to include their Preparer Tax Identification Number (PTIN) on such return.
For returns completed by a paid preparer, the tax preparer should complete these fields. Use one of the codes below to complete the Filing Election Code field.
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.
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.

Schedule Of Income Line Instructions

Part 1 Income Distribution

Your return will not be accepted as complete unless Part
1 is completed. The purpose of the Income Distribution section of the Virginia Schedule of Income is to allocate the items that constitute federal adjusted gross income between Virginia and another state. Column 1, Lines 1-9, is an abridged version of federal Form 1040. Use Lines 1-3 to report all income. Use Line 5 to report all moving expenses included as adjustments to total income on the federal return.
Use Line 6 to report all other adjustments to total income on the federal return. The sum of Line 7, Columns A1 and B1 must equal the federal adjusted gross income on your federal return. Base the allocation on where you were a resident when you received the income or paid the expense.
Note: If claiming Filing Status 4, complete both the "A" and "B" sections of the schedule. For all other filing statuses, complete only the "A" section. References to Column 1, 2, or 3 mean Column A1, A2, or A3 (or B1, B2, or B3).
Line 1 Wages, Salaries, Tips, Etc.
Enter in Column 1 the total amount of wages as shown on your federal return. In Column 2, enter the portion of wages attributable to your period of residence in Virginia. Enter the balance in Column 3.
Line 2 Interest and Dividends
Enter in Column 1 the total amount of interest and dividends as shown on your federal return. In Column 2, enter the portion of interest and dividends attributable to your period of residence in Virginia. Enter the balance in Column 3.
Line 3 Pension and Other Income
Enter in Column 1 the net amount of other income as shown on your federal return. This includes, but is not limited to, refunds of state and local income taxes, alimony received, business income, taxable pensions and capital or other gains and losses. In Column 2, enter the portion of other income attributable to your period of residence in Virginia. Enter the balance in Column 3.
Line 4 Gross Income
Add Lines 1, 2, and 3 and enter the total here.

Line 5 Adjustments: Moving Expenses
Enter in Column 1 the total moving expenses claimed as an adjustment to income on your federal return. If you moved to Virginia, claim the moving expenses in Column A2 and/or B2 as an expense to Virginia income. If you moved outside of Virginia, claim the moving expenses in Column A3 and/ or B3. Moving expenses are considered an expense to the income from the state to which you move.
Line 6 Other Adjustments to Income
Enter in Column 1 all adjustments to income as shown on your federal return other than the moving expenses included on Schedule of Income, Line 5. This includes, but is not limited to, reimbursed employee business expenses, payments to an IRA and alimony paid. In Column 2, enter the portion of these adjustments that is attributable to your period of residence in Virginia. Enter in Column 3 the balance of these adjustments.
Line 7 Federal Adjusted Gross Income
Subtract the total of Line 5 and Line 6 from Line 4 and enter the balance here. The total of Column 1 must equal your federal adjusted gross income on your federal return. If using Filing Status 4, the total of Columns A1 and B1 must equal your federal adjusted gross income on your federal return.
Enter the totals of Columns A1 and B1 on Line 1, Form 760PY (front). If the Schedule of Income and Adjustments is properly completed, the sum of Columns 2 and 3 will equal your federal adjusted gross income as shown in Column 1.
Line 8 Net Conformity Modifications
Complete Schedule 760PY ADJ, Lines 2a and 6a, and enter the net amount on Line 8, Column 1 of the Schedule of Income. In Column 2, enter the portion attributable to your period of residence in Virginia. Enter the balance in Column 3.
Line 9 Conformity FAGI
Combine Line 7 and Line 8 and enter the result. Enter the total of Line 9, Column 3, on Form 760PY, Line 7.
Note: If you are claiming the standard deduction on your return, the total of Line 9, Columns A1 and B1, must be entered on Line 1 of the Standard Deduction Worksheet on Page 13.

Part 2 Prorated Exemption Worksheet

The prorated exemptions worksheet is used to reduce your personal and dependent exemptions to an amount which is proportional to the number of days you resided in Virginia during the taxable year. For example, if you are single, claim no dependents and moved to Virginia on July 1, your prorated Virginia personal exemption is computed as follows:
Prorated Virginia Personal Exemption
$930 (One personal exemption)
X .504 (Ratio Schedule factor for July 1 move to Virginia) $468.72 (Be sure to round to $469.00) Each spouse must compute their own prorated personal exemptions based on the number of exemptions claimed in the Exemption Section. Use the separate exemption amounts for "you" and your "spouse" when completing Lines 1-11 of the Prorated Exemption Worksheet in Part 2 of the Schedule of Income. Enter in the appropriate column on Form 760PY, Line 13. If claiming Filing Status 2, the combined exemption amount for you and spouse should be entered on Form 760PY, Line 13, Column A.
Exception
If 100% of your federal adjusted gross income was earned while you were a Virginia resident, you do not have to prorate your personal exemptions. If you are married, each spouse's personal exemption is prorated separately based on that spouse's period of residence in Virginia. However, if 100% of either spouse's income is from Virginia sources, that spouse's personal exemption does not have to be prorated.
If you moved into and out of Virginia during the year (or vice versa), base the proration on the total number of days that you were a Virginia resident.
When using Filing Status 3, if the number of exemptions cannot be accounted for separately, they must be proportionately allocated between each spouse based upon each spouse's income.

Part 3 Moving Information

If you moved into Virginia during the year, enter your prior state or foreign country of residence. If you are filing a joint return, also enter the prior state or foreign country of residence for your spouse.
If you moved out of Virginia during the year, enter the state or foreign country to which you moved. If you are filing a joint return, also enter the state or foreign country to which your spouse moved.
Schedule 760PY ADJ Line Instructions
CONFORMITY UPDATE FOR 2025
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 FEDERAL ADJUSTED GROSS INCOME

Line 1 Interest on Obligations of Other States
Enter the interest earned while a Virginia resident that was not included in federal adjusted gross income, less related expenses to the extent not deducted in determining federal taxable income, on obliga tions of any state other than Virginia, or of a political subdivision of any such state unless created by compact or agreement to which this state is a party.
Line 2a Conformity
A. Bonus Depreciation: For an explanation, please see the section titled, Conformity Update . Enter the amount that should be added to federal adjusted gross income based upon the recomputation of allowable depreciation. __
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. __
C. Total of Lines A and B: Enter the total of Lines A and B here and on Schedule 760PY ADJ, Line 2a. __
Mutual Funds
If you received federally tax exempt interest dividends from a regulated investment company (mu tual fund) that invested in obligations both taxable and ex empt for Virginia purposes, the entire dividend income earned while you were a Virginia resident must be entered as an addition unless you enclose a statement provided by the fund that:

details the amount of dividends you earned while a Virginia resident; and
summarizes the prorations between exempt and taxable dividends (monthly breakdown is preferred).

A typical situation would involve a mutual fund that invests in bonds of several states, including Virginia. The interest on the bonds issued by the other state is taxable for Virginia purposes even though exempt for federal purposes. Unless the taxpayer is able to substantiate the amount attributable to the Virginia bonds, the total amount of dividends exempt from federal taxation will be an addition on the Virginia return.
If you enclose the information specified above, enter the exempt portion of income on Line 1 or Line 2, as appropriate.
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.
If claiming more that two additions on Lines 2b-2c of
Schedule 760PY ADJ, use the supplemental Schedule
PY 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 760PY ADJ and check the box at the bottom of the form. Be sure to enclose Schedule PY
ADJS with your return.
Code Description
10 Interest on Federally Tax-Exempt US Obligations
Enter the interest or dividends earned while a Virginia resident, less related expenses to the extent not deducted in determining federal taxable in come, on obligations or securities of any authority, com mission or instrumentality of the United States, which the laws of the United States exempt from federal income tax, but not from state tax.
11 Accumulation Distribution Income
Enter the taxable income used to compute the partial tax on an accumulation distribution as reported on federal Form 4970.
12 Lump-Sum Distribution Income
If you received a lump-sum distribution from a qualified retirement plan while you were a Virginia resident and elected to use the 20% capital gain election, the 10-year averaging option, or both on federal Form 4972, complete the worksheet below to determine what portion, if any, must be included as an addition on the Virginia return.

Enter the total amount of the distribution subject to federal tax (ordinary income and capital gain) __
Enter the total federal minimum distribution allowance, federal death benefit exclusion and federal estate tax exclusion __
Deduct Line 2 from Line 1.

Include this amount on Form
760PY, Line 2 __
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 deduction 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, visit www.tax.virginia.gov and see the First-Time Home

Buyer Savings Account Guidelines, available in the Laws, Rules & Decisions section.
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.
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 Form 760PY.

SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS 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 three 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.
Mutual Funds
If you received income from a regulated investment company (mutual fund) that invested in obligations both taxable and exempt for Virginia purposes, the entire income earned while you were a Virginia resident must be considered taxable by Virginia unless you enclose a statement provided by the fund that:

details the amount of income you earned; and
summarizes the prorations between exempt and taxable income (monthly breakdown is preferred).

If you enclose the information specified above, enter the exempt portion of income on Schedule 760PY ADJ, Line 4 or Line 6, as appropriate.
Line 4 Income From U.S. Obligations
Enter the amount of income received while a resident of Virginia (interest, dividends and gain) derived from obligations or the sale or exchange of obligations of the United States and on obligations or securities of any authori ty, commission or instrumentality of the United States to the extent included in federal adjusted gross income, but exempt from state income taxes under the laws of the United States. This includes, but is not limited to, stocks, bonds, treasury bills and treasury notes. It does not include interest on refunds of federal taxes, equipment purchase con tracts or normal business transactions. A partial list of taxable and exempt income follows.
This list is based on the Department's analysis of federal and state law as applicable to selected organizations. For organizations not listed below, additional information must be enclosed showing that the income is exempt from Virginia individual income tax.
Issuing Organization VA Tax Status
Export-Import Bank of the United States (Export-Import Bank of Washington) Exempt Farm Credit Bank Exempt Federal Deposit Insurance Corporation Exempt Federal Home Loan Bank Exempt Federal Intermediate Credit Bank Exempt Federal Land Bank Exempt Federal Reserve Stock Exempt Governments of Guam, Puerto Rico and Virgin Islands Exempt Resolution Trust Corporation Exempt Student Loan Marketing Association (Sallie Mae) Exempt Tennessee Valley Authority Exempt US Postal Service Exempt US Treasury bills, notes, bonds & savings bonds (such as Series E, EE, H, HH, etc.) Exempt Federal Home Loan Mortgage Corporation (Freddie Mac) Taxable Federal National Mortgage Association (Fannie Mae) Taxable Government National Mortgage Association (Ginnie Mae) Taxable

Inter-American Development Bank Taxable
International Bank for Reconstruction and Development Taxable
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 received while a Virginia resident. On joint returns, each spouse can qualify for the deduction. Individuals can deduct up to $20,000 of disability income as defined under IRC § 22(c)(2)(b)(iii).
You Enter YOUR disability subtraction on Line 5a, Column A.
Spouse, Filing Status 4 Enter SPOUSE'S disability subtraction on Line 5b, Column B.
Spouse, Filing Status 2 Enter SPOUSE'S disability subtraction on Line 5b, Column A.
NOTE: Eligible taxpayers may claim EITHER this disability income subtraction OR the age deduction on Form 760PY, Line 4. If you are married filing a joint return, each spouse may claim, if eligible, either an age deduction or disability subtraction. Use the one that benefits you the most.
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 4 of the tax return.
Once taxpayers reach mandatory retirement age (as defined by the IRS), disability income becomes retirement income.
Line 6a Conformity
A. Bonus Depreciation: For an explanation, please see the section titled, Conformity Update . Enter the amount that should be deducted from federal adjusted gross income based upon the recomputation of allowable depreciation. __
B. Other Conformity Subtraction:
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. __
C. Total of Lines A and B: Enter the total of Lines A and B here and on Schedule 760PY ADJ Line 6a. __
Line 6b-6d Other Subtractions
Enter the code and subtraction amount on Lines 6b - 6d to the extent included in federal adjusted gross income and received while a Virginia resident.
If you have more than 3 subtractions on Lines 6b-
6d of Schedule 760PY ADJ, use the supplemental
Schedule PY 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 760PY ADJ and check the box at the bottom of the form. Be sure to enclose
Schedule PY 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 and received while you were a resident of Virginia.
21 Federal Work Opportunity Tax Credit Wages
Enter the amount of wages or salaries eligible for the fed eral work opportunity tax credit not subtracted for federal income tax purposes and received while a resident of Virginia.
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 and received while a resident of Virginia.
If any part of your Tier 1 Railroad Retirement Act benefits paid by the Railroad Retirement Board is properly treated as a fully taxable pension on your federal income tax re turn, deduct the amount received while a resident of Virginia on this line. Do not include any amount of Tier 1 Railroad Retirement Board retirement benefits that were included in your gross income as the taxable portion of your social security and railroad retirement benefits on your federal return because that portion should be deducted on Line 5 of the Form 760PY.
This subtraction does not apply to supplemental annuities received by retired employees of railroads under a company pension plan set up by a particular railroad, whether the plan was contributory or non contributory.
24 Virginia Lottery Prizes
Enter the amount of each prize less than $600 awarded to you by the Virginia Lottery Department to the extent included in federal adjusted gross income and received while a resident of Virginia.
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, while a resident of Virginia. Effective for taxable years beginning on or 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 or 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 any military pay and allowances earned while a resident of Virginia serving by 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 while a resident of Virginia, on which the contributions were taxed in another state, but were deductible from the federal adjusted gross income during the same period. The total amount of this Virginia subtraction cannot exceed the amount of contributions previously taxed by another state. This subtraction ap plies to retirement income from qualified pension, profit sharing, or stock bonus plans as described by IRC § 401, individual retirement accounts or annuities established under IRC § 408, deferred compensation plans as defined by IRC § 457, or any federal government retirement program as long as you paid tax to another state on contributions to the plan.
Virginia Supplemental retirement (VRS) does not qualify as previously taxed distributions for taxes paid to another state. Virginia does not previously tax contributions to 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 Benefits
Enter any taxable unemployment compensation benefits received while a Virginia resident reported as income on your federal income tax return (claim in the same column as the income was reported on Line 6 on the front of the Virginia 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 of income over $15,000, the maximum subtraction is reduced by $1. 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 or Virginia Earned Income Credit.
39 Federal and State Employee
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 earned while a Virginia resident. 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 or Virginia Earned Income Credit.
40 Income Received by Holocaust Victims
To the extent included in FAGI and earned while a Virginia resident, 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, 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 Medal of Honor Recipients
Enter the amount of military retirement income you received as an individual awarded the Medal of Honor while a Virginia resident.
49 Certain Death Benefit Payments
Allows a beneficiary taxpayer to subtract the death benefit payments received while a Virginia resident 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:

the death benefit payment is made pursuant to an annuity contract with an insurance company; 2) the payment must have been 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

This is a subtraction for federal gain or federal income recognized by a taxpayer on the application of a land preservation tax while a Virginia resident. To the extent a taxpayer's federal return 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 the 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 singlefamily residence in Virginia by a qualified beneficiary.
The subtractions claimed by an account holder in all prior taxable years are subject to recapture in the taxable year in which account funds are withdrawn for any other purpose even if the withdrawal occurred after the expiration of Virginia's three-year statute of limitations. To claim the subtraction, an individual must designate an account as a first-time home buyer savings account. An individual may designate an account by submitting an enclosure with their Virginia income tax return for the first taxable year in which such individual claims the subtraction. An individual must submit separate documentation or each account that he or she is designating. The documentation must 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 documentation with 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 separate documentation with 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 at www.tax. virginia.gov.
55 Discharge of Student Loan
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 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 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.

DEDUCTIONS FROM VIRGINIA ADJUSTED GROSS INCOME

Lines 8a-8c Deductions On Lines 8a-8c, enter the 3-digit code from the list below in the boxes on Schedule 760PY ADJ, followed by the amount, for any deductions from Virginia adjusted gross income paid while or pertaining to your residency in Virginia.
If you have more than 3 deductions on Lines 8a-8c of
Schedule 760PY ADJ, use the supplemental Schedule PY
ADJS to provide the code and amount for each deduction in excess of 3. Enter the total of all subtractions on Line 9 of Schedule 760PY ADJ and check the box at the bottom of the form. Be sure to enclose Schedule PY ADJS with your return.
Code
101 Child and Dependent Care Expenses
Enter the child and dependent care expenses paid while you were a Virginia resident on which the federal credit for child and dependent care expenses 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.
If you filed a joint federal return and you file a separate Virginia return, you may allocate this amount as mutually agreed.
The amount of employment-related expenses that may be deducted is limited to the amount actually used in computing the federal credit for child and dependent care expenses. As a general rule, you are limited to a maximum of $3,000 for 1 child and $6,000 if you are claiming the expenses for 2 or more dependents, or the earned income of the spouse having the lowest income, whichever is less.
102 Foster Care Deduction
Foster parents may claim a deduction of $1,000 for each child residing in their home while a Virginia resident 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. The foster care deduction must be prorated using the ratio schedule on Page 39, based on the period of residence in Virginia.
103 Bone Marrow Screening Fee
Enter the amount of the fee paid while a Virginia resident for an initial screening to become a possible bone marrow donor, if you were not reimbursed for the fee or 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, or 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
An individual employed as 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 that these expenses were incurred while a resident and 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 longterm 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 made while a Virginia resident, provided you have not claimed a deduction for this amount on your federal income tax return.

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 760PY ADJ, Line 8a and use brackets to indicate a loss.
113 Income from Dealer Disposition of Property
Allows an adjustment for certain income from dealer dispositions of property made on or after January 1, 2009, while a Virginia resident. In the year of disposition the adjustment will be a deduction 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. 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 for payments made while a Virginia resident 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 taxable year and federal adjusted gross income not in excess of $30,000 for the taxable year. The deduction is not allowed for any portion of premiums for which you have been reimbursed, have
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 and received while a Virginia resident. 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 while a Virginia resident 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 while a Virginia resident 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.
111 Charitable Mileage
Enter the difference between 18 cents per mile and the charitable mileage deduction per mile allowed on Virginia Schedule A to the extent that the charitable mileage was driven while a resident of Virginia. 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.

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. 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 760PY 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 Filing status 4 filers, enter the total for Column A and Column B in the applicable column of Form 760PY, Line 14.
All other filers, enter the total from Column A on Line 14, Column A of Form 760PY.

COMPUTATION FOR TAX CREDIT FOR LOW-INCOME INDIVIDUALS OR VIRGINIA

EARNED INCOME CREDIT

You may be eligible to claim a Credit for Low-Income Individuals if your family Virginia adjusted gross income (family VAGI) is equal or less than the federal poverty guidelines and you meet the eligibility requirements. You are eligible for the Virginia Earned Income Credit if you claimed an Earned Income Tax Credit on your federal return. Claim the credit that benefits you the most. However, you cannot claim both credits. Please complete the entire section.
The Tax Credit for Low-Income Individuals or Virginia Earned Income Credit may NOT be claimed if you, your spouse, or any dependent claims any of the following:

Virginia National Guard subtraction (Subtraction Code 28);
Basic military subtraction (Subtraction Code 38);
State and federal employees subtraction for earnings of $15,000 or less (Subtraction Code 39);
Exemption for blind taxpayers or taxpayers age 65 and over;
the Age Deduction; or
You are claimed as a dependent on another taxpayer's return.

To compute total annual family income you must compute the "Guideline Income" for each family member and add those amounts together.
Guideline Income is defined as federal adjusted gross income modified by the Virginia additions and qualifying Virginia subtractions that apply to full-year residents.
After a worksheet below has been filled in for each person on your tax return, complete Schedule 760PY ADJ, Lines 10 - 17.
If you and your spouse file separate returns, only one spouse may claim the Credit for Low-Income Individuals.
If qualified, both may claim their proportionate share of the Virginia Earned Income Tax Credit.
Guideline Income Worksheet
(photocopy as needed)
The income, additions and subtractions entered on the worksheet must be shown for the entire taxable year.

FAGI from the federal return. $ __
Interest earned on obligations of other states exempt from federal tax $ __
Other additions to FAGI $ __
Subtotal. Add Lines 1, 2 and 3. ..$ __
State income tax refund or overpayment credit reported on your federal return. $ __
Income (interest, dividends or gains) on U.S. obligations or securities exempt from state income tax, but not from federal tax. $ __
Social Security or equivalent Tier 1

Railroad Retirement Act benefits reported as taxable income on your federal return. $ __

Disability income reported as wages

(or payments in lieu of wages) on your federal return. $ __

Unemployment benefits included in

FAGI. $ __

Other subtractions from FAGI reported on Schedule 760PY ADJ and not included above. $ __
Add Lines 5 through 10. $ __
Guideline Income. Deduct Line 11 from Line 4. Enter here and on Schedule 760PY ADJ for the appropriate person. $ __

Family VAGI
If more room is needed, enclose a schedule with the name, SSN and Guideline Income for each additional dependent.
Your Information
Enter your name, Social Security Number and Guideline Income. Filing Statuses 2, 3, and 4 must also complete spouse's information.
Your Spouse's Information
Enter your spouse's name, Social Security Number and Guideline Income. All married taxpayers, regardless of filing jointly or separately, must complete this line.
Dependent(s) Information
Enter the name and Social Security Number for each dependent claimed as an exemption on your return and, if any of your dependents had income, enter the Guideline Income for each dependent.
For Filing Status 3 (Married Filing Separately) also enter the name and Social Security Number of your dependents not claimed as an exemption on your return and, if any of the dependents had income, enter the Guideline Income for each dependent.
Line 10 Enter Total Family Guideline Income
Total the Guideline Income Worksheet for each family member (each exemption reported and from any additional schedule enclosed).
Line 11 Enter Total Number of Exemptions Listed Above and on Any Enclosed Schedule Enter the total number of exemptions listed above and on any enclosed schedule.
Determine Eligibility for Credit for Low-Income Individuals
Using the number on Line 11 as Eligible Exemptions, compare the dollar amount on Line 10 to the Poverty Guideline Table below. If Line 10 is greater than the Guideline amount, you do not qualify for the Credit for Low-Income Individuals. Continue to Line 14. If Line 10 is less than or equal to the Guideline amount for the number of exemptions on Line 10, complete Line 14 through Line 17, Schedule 760PY ADJ.
Poverty Guideline Table
Eligible
Exemptions
Poverty
Guidelines
Eligible
Exemptions
Poverty
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
If you are eligible based on the table above, enter the number of personal and dependent exemptions from Form 760PY.
Do not include exemptions for age 65 or older and blind.
Line 13 Multiply
Multiply the number of exemptions reported on Line 12 by $300. If you do not qualify for the Tax 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 Earned Income Credit Claimed on Your Federal
Return
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 Tax Credit, the taxpayer must first determine the 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 Tax Credit, which is 20% of the federal Earned Income Tax Credit. The spouses may then claim theeir proportional share of the credit on their separate returns.
Line 15 Multiply
Multiply Line 14 by 20% (.20).
Line 16
Enter the greater of Line 13 or 15.
Line 17 Credit
Compare the amount of tax on Form 760PY, Line 18, reduced by any Credit Paid to Another State computed on Schedule OSC, to the amount on Schedule 760PY ADJ, Line 16. Enter the lower amount on Line 17. This is your Tax Credit. Also, enter this amount on Form 760PY, Line 23.
The sum of all nonrefundable credits claimed cannot exceed your tax liability on Form 760PY, Line 18.
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

Addition to Tax for Underpayment of Tax
Even if your return results in a refund, you may owe an "addition to tax" for underpaying your withholding or estimated tax. Virginia law requires that you pay your income tax in timely installments throughout the year by having income tax withheld or making payments of estimated tax. If you do not pay at least 90% of your tax in this manner, you may be charged an addition to tax.

There are 4 (quarterly) installment periods for determining whether you underpaid your tax for the year. If your taxable year is from January 1 through December 31, your quarterly payments are due May 1, June 15, September 15 and January 15 (of the following year). Underpayments are determined as of each installment due date, so an overpayment in one quarter cannot cancel out an underpayment for a previous quarter. The addition to tax does not apply if each payment is made on time and:

the total tax paid through withholding and timely estimated tax payments is at least 90% (66 2/3% for farmers, fishermen or merchant seamen) of the current year's tax liability (after nonrefundable credits) or 100% of last year's tax liability (after nonrefundable credits);
the sum of the quarterly underpayments for the year is $150 or less for the 2025 taxable year; or
you meet one of the exceptions computed on Form 760C or Form 760F.

For taxable years beginning on and after January 1, 2026, the threshold increases from $150 to $1,000.
Line 18 Addition to Tax
Enter the amount of the addition to tax computed on Form 760C (for individuals, estates and trusts) or Form 760F (for farmers, fishermen or merchant seamen). If you underpaid your estimated income tax or had insuffi cient income tax withheld for the taxable year, you may owe the "addition to tax" computed on 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 section in 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 of filing. 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, up to a maximum of 30%. The late payment penalty is imposed in addition to the extension penalty.
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, you are liable for interest on the tax due amount on Form 760PY, Line 27, from the due date to the date filed or postmarked. To obtain the daily interest factor, please call 804.367.8031 or contact your locality.
Enter the amount on Schedule 760PY ADJ, Line 20.
Line 21 Total Adjustments
Enter the total of Lines 18 through 20.

Schedule VAC 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 Virginia529.com | 1-88 8-567-0 5 40 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.
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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 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.
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 qualifying organizations, see further instructions in Part B, Voluntary Contributions From
Your Refund.
Part 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.
Part 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 code "00" and the total amount donated on Line 2.
Enclose a schedule showing the organization code, name and amount donated to each.
Code Organization Name
60 Virginia Nongame & Endangered Wildlife Program
61 Democratic Political Party
62 Republican Political Party
64 Virginia Housing Program
65 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.
Enter the 6-digit code from the list on Page 36.
Part 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 are donating to more than 3 organizations, enter the code "00" in the first box on Line 8 and enter the total amount of all donations.
Enclose a separate page indicating the amount you wish to contribute to each organization.

Code Organization Name
11 Federation of 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 foundations, enter code "999999" and the total amount donated to foundations on Line 11, and enclose a schedule showing the foundation number, name and amount donated to each.
Enter the 6-digit code from the Public School Foundations list on Page 37.
Part D, Line 14 Total Voluntary Contributions
Enter the total of Lines 2-13. Enter this amount on Line 31 of Form 760PY.
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.
Voluntary Contribution Organizations
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 l ow-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
Vision 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
Qualifying Age Deduction
To compute your income based age deduction, use the Age 65 and Older Income based Age Deduction
Worksheet on Page 34.
Are you eligible to claim an age deduction?
For 2025, taxpayers born on or before January 1, 1961, may qualify to claim an age deduction based on birth date, filing status and income. A taxpayer who qualifies to claim an age deduction may NOT also claim a disability income subtraction, Credit for Low-Income Individuals, or 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 1 spouse claimed a Credit for Low-Income Individuals or 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 and you, or your spouse, are not claiming a Credit for Low-Income Individuals and your birth date is on or before January 1, 1961, please read the instructions below to determine if you qualify for an age deduction and the amount of the age deduction you may claim for 2025.
Taxpayers Age 65 and Older
If you, or your spouse if you are married, 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 will depend upon your birth date, filing status, and income.
If your birth date is:
• On or before January 1, 1939
Your age deduction is not income based. 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 a spouse born after January 1, 1939, the age deduction for that spouse is based on the criteria below.
Multiply the age deduction by the ratio amount from the Ratio Schedule on Page 39 when computing the deduction amount. Enter the adjusted amount on Form 760PY, Line 4.
• 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, minus Social Security and Tier 1 Railroad Benefits.

For Filing Status 1, single taxpayer, 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.

To compute your income based age deduction, use the Age 65 and Older Income Based Deduction Worksheet on Page 34.
Notice to ALL Married Taxpayers
A married taxpayer's income based age deduction is always determined using the married taxpayers' joint AFAGI.
Regardless of whether you are filing jointly or separately, if you are married, your income based age deduction is determined on the combined income of both spouses.
In addition, 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 and then allocate half the joint age deduction to each spouse.
Credit For Taxes Paid To Another State
As a Virginia part-year resident, report and pay income tax only on income you received, regardless of the source of the income, during the period you were a Virginia resident.
Income you received while not a Virginia resident is subtracted from your adjusted gross income on Line 7 of Form 760PY.

Age 65 And Older Income Based Deduction Worksheet
FOR 2025: Only taxpayers born on or between January 2, 1939, and January 1, 1961, claiming an income-based age deduction for the 2025 taxable year are required to complete this worksheet. Married taxpayers must enter the combined income of both spouses, regardless of filing status or whether one or both spouses claim an income-based age deduction.

Enter the number of taxpayers born on or between January 2, 1939, and January 1, 1961, who are claiming an income based age deduction for Age 65 and Older.

A. Filing Status 1, Single: Enter 1 .
B. All Married Taxpayers:

If one spouse is eligible to claim an income based age deduction: Enter 1
If both spouses are eligible to claim an income based age deduction, and both spouses are filing Virginia returns, regardless of whether filing jointly or separately: Enter 2.
Enter your Federal Adjusted Gross Income (FAGI).

A. Filing Status 1, Single: Enter your FAGI from your federal return.
B. All Married Taxpayers Enter the combined FAGI for you and your spouse from your federal return(s).

Enter your conformity addition, if applicable.

A. Filing Status 1, Single: Enter your conformity addition.
B. All Married Taxpayers: Enter the combined conformity addition for you and your spouse.

Add Line 2 and Line 3 and enter the total.
Enter your conformity subtraction, if applicable.

A. Filing Status 1, Single: Enter your conformity subtraction.
B. All Married Taxpayers: Enter the combined conformity subtraction for you and your spouse.

Subtract Line 5 from Line 4 and enter the difference.
Enter your Social Security and Tier 1 Railroad Benefits .

A. Filing Status 1, Single: Enter taxable benefits from your federal return.
B. All Married Taxpayers: Enter the combined taxable benefits for you and your spouse from your federal return(s).

Deduct Line 7 from Line 6 and enter the difference. This is your AFAGI.
Enter the income limit for your age deduction. A. Filing Status 1, Single: Enter $50,000.

B. All Married Taxpayers: Enter $75,000.

If Line 8 is less than Line 9, your AFAGI is below the threshold.

A. Filing Status 1, Single: Enter $12,000 here and on Line 15 in the appropriate column.
B. All Married Taxpayers: Enter $12,000 for each spouse claiming an income based age deduction here and on Line 15 in the appropriate column.
Spouse
You

If Line 8 is greater than Line 9, deduct Line 9 from Line 8 and enter the difference.
Multiply Line 1 by $12,000 and enter the result.
If Line 11 is greater than Line 12: YOU DO NOT QUALIFY FOR AN AGE DEDUCTION. If married and you are computing an income based age deduction for both spouses, neither spouse qualifies for an age deduction.
If Line 12 is greater than Line 11, deduct Line 11 from Line 12 and enter the difference.
Single or married taxpayers with only one spouse claiming an income based age deduction: Enter the amount from Line 14 in the appropriate row in Column A. Married taxpayers and both spouses claiming an income based age deduction: Divide Line 14 by 2 and enter on "You" and "Spouse" rows in Column A. Enter the ratio amount from the Ratio Schedule on Page 39 for the date you moved into or out of Virginia in the applicable row in Column B.

Multiply Column A by Column B and enter the result in both Column C and on Form 760PY, Line 4.
A B C
Spouse
You

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 Virginia 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.
You cannot claim a credit for taxes paid on any income that is subtracted on Form 760PY.
Virginia allows a part-year resident to claim a credit for income tax paid to another state only if the income was also subject to Virginia tax.
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 such 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.

Schedule OSC Line Instructions

Line 1 Filing Status
Enter the code for the filing status on the other state's return.

Single
Married Filing Jointly
Married Filing Separately
Composite/Unified
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:

You 2. Spouse
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 derived from sources outside Virginia and such 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 nonqualifying income (for example, lottery or gambling winnings and unemployment income) is included in the nonresident taxable income, recompute the qualifying taxable income and qualifying tax liability with that income removed.
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 16 of Form 760PY.
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 760PY.
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 760PY. The sum of all nonrefundable credits claimed cannot exceed your tax liability on Line 18 of Form 760PY.
Library Foundations
Use the list of library foundations below to choose recipients for your voluntary contributions. Enter the contribution codes(s) for the receiving organization(s) and your contribution amount 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 200901 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

Code Foundation Name
207301 Friends of Henrico County Public Library 207701 Highland County Library, Inc.
208501 Friends of Jefferson-Madison Regional Library
Endowment Fund
208701 Lancaster Community Library
209301 Friends of the Lonesome Pine Regional Library
Corporation
208901 Friends of the Smoot Library (FOSL) 209101 The Library of Virginia Foundation 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.
210102 Mary Riley Styles Public Library Foundation, Inc.
(Falls Church City Library)
210301 Massanutten Regional Library
210901 Middlesex County Public Library
211101 Montgomery-Floyd Regional Library Foundation,
Inc.
211102 Floyd County Library Building Fund, Inc.
211301 Friends of the Newport News Public Library 211302 Newport News Public Library System Foundation 211501 Norfolk Public Library Foundation 211701 Northumberland Public Library 211901 Friends of the Library Blackstone VA 212101 Orange County Library Foundation 212501 Friends of the Pearisburg Public Library 212701 The Petersburg Library Foundation, Inc.
212901 Pittsylvania Public Library Foundation (PPL) 213301 Portsmouth Public Library Foundation, Inc.
213501 Friends of the Powhatan Public Library 213701 Prince William Public Library System Foundation 213901 Pulaski County Library System Fund 214101 Lamplighters Inc. (Radford) 214301 Friends of the Rappahannock County Library 214501 Richmond Public Library Foundation (City) 214901 Roanoke Public Library Foundation (City) 215101 Friends of the Roanoke County Public Library 215301 Rockbridge Regional Library Foundation 215501 Friends of the Russell County Library 215701 Friends of Salem Library 215902 Samuels Public Library, Inc.
216101 Shenandoah County Library Foundation 216503 Mecklenburg County Public Library
Foundation, Inc.
216701 Staunton Library Foundation, Inc.
216901 Friends of the Suffolk Library
217101 Tazewell County Public Library Foundation 217302 Virginia Beach Library Foundation 217303 Friends of the Virginia Beach Public Library 217501 Washington County Public Library Foundation 217901 Friends of Williamsburg Regional Library
Foundation
218301 York County Library Foundation
Public School Foundations
Use the list of public school foundations below to choose recipients for your voluntary contributions. Enter the contribution codes(s) for the receiving organization(s) and your contribution amount on Schedule VAC, Section II, Other Voluntary Contributions.
Code Foundation Name
003002 Albemarle Foundation for Education 009001 Amherst County Public Schools Education
Foundation, Inc.
015001 Augusta County Public School Endowment Fund 019001 The Bedford Area Educational Foundation 023001 Botetourt County Public Schools Education
Foundation, Inc.
520001 Bristol Virginia Public Schools Education
Foundation
530001 Blues Education Foundation, Inc. (Buena Vista) 029001 Buckingham County Educational Foundation, Inc.
031001 Campbell County Educational Foundation 033001 Caroline County Public Schools Education
Foundation, 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
101001 King William Public Schools Education Foundation,
Inc.
103001 Lancaster County Virginia Education Foundation

Code Foundation Name
678002 Community Foundation for Rockbridge, Bath and
Alleghany-Lexington
107001 The Loudoun Education Foundation, Inc.
680001 The Lynchburg City Schools Education
Foundation, Inc.
113001 Madison County Education Foundation, Inc.
683001 Manassas City Public Schools Education
Foundation
685001 Manassas Park Education Foundation 117001 Mecklenburg County Business Education
Partnership
121001 Montgomery County Educational Foundation 700001 Newport News Educational Foundation 139001 Page County Education Foundation 143001 Pittsylvania Vocational Education Foundation,
Inc.
735001 Poquoson Education Foundation
740001 Portsmouth Schools Foundation
145001 Powhatan Education Foundation
147001 Prince Edward Public School Endowment, Inc.
149001 Prince George Alliance for Education Foundation,
Inc.
153001 Prince William County Public Schools
Education Foundation
155001 Pulaski County Public Schools Education
Foundation
157002 Rappahannock County Public Schools 750002 Radford City Schools Partners for Excellence
Foundation, Inc.
760001 Richmond Public Schools Education Foundation,
Inc. (City of Richmond)
Code Foundation Name
159002 Richmond County Education Foundation 770001 Roanoke City Public Schools Education
Foundation, Inc.
161001 Roanoke County Public Schools Education
Foundation, Inc.
165001 Rockingham Educational Foundation, Inc.
167001 Russell County Foundation for Scholarships 169001 Southwest Virginia Public Education Foundation,
Inc.
171002 Moore Educational Trust (Shenandoah County) 171001 Shenandoah Education Foundation, Inc.
179001 Stafford Education Foundation, Inc.
790001 Staunton City Public Schools Endowment Fund 800001 Suffolk Education Foundation, Inc.
183001 Sussex Educational Foundation, Inc.
810001 Virginia Beach City Public Schools
Education Foundation
187001 Warren County Educational Endowment, Inc.
820001 Waynesboro City Public Schools Foundation 193002 Westmoreland County Public Schools
Education Foundation
830002 Williamsburg/James City Education Foundation 840001 Winchester Education Foundation 195002 Wise County Schools Educational Foundation 197001 Wythe County Public Schools Foundation for
Excellence, Inc.
199001 York Foundation for Public Education

May 27 .600 Aug. 7
May 28 .597 Aug. 6
May 29 .595 Aug. 5
May 30 .592 Aug. 4
May 31 .589 Aug. 3
June 1 .586 Aug. 2
June 2 .584 Aug. 1
June 3 .581 July 31
June 4 .578 July 30
June 5 .575 July 29
June 6 .573 July 28
June 7 .570 July 27
June 8 .567 July 26
June 9 .564 July 25
June 10 .562 July 24
June 11 .559 July 23
June 12 .556 July 22
June 13 .553 July 21
June 14 .551 July 20
June 15 .548 July 19
June 16 .545 July 18
June 17 .542 July 17
June 18 .540 July 16
June 19 .537 July 15
June 20 .534 July 14
June 21 .532 July 13
June 22 .529 July 12
June 23 .526 July 11
June 24 .523 July 10
June 25 .521 July 9
June 26 .518 July 8
June 27 .515 July 7
June 28 .512 July 6
June 29 .510 July 5
June 30 .507 July 4
July 1 .504 July 3
July 2 .501 July 2
July 3 .499 July 1
July 4 .496 June 30
July 5 .493 June 29
July 6 .490 June 28
July 7 .488 June 27
July 8 .485 June 26
July 9 .482 June 25
July 10 .479 June 24
July 11 .477 June 23
July 12 .474 June 22
July 13 .471 June 21
July 14 .468 June 20
July 15 .466 June 19
July 16 .463 June 18
July 17 .460 June 17
July 18 .458 June 16
July 19 .455 June 15
July 20 .452 June 14
July 21 .449 June 13
July 22 .447 June 12
July 23 .444 June 11
July 24 .441 June 10
July 25 .438 June 9
July 26 .436 June 8
July 27 .433 June 7
July 28 .430 June 6
July 29 .427 June 5
July 30 .425 June 4
July 31 .422 June 3
Aug. 1 .419 June 2
Aug. 2 .416 June 1
Aug. 3 .414 May 31
Aug. 4 .411 May 30
Aug. 5 .408 May 29
Aug. 6 .405 May 28
Aug. 7 .403 May 27

RATIO SCHEDULE RATIO SCHEDULE FOR PRORATING PERSONAL EXEMPTIONS

For taxpayers who were not residents for the full taxable year.
Column 2 is the decimal fraction by which the full personal exemptions must be multiplied in order to obtain the amount of the personal exemptions allowable by law. Column 2, in combination with Column 1, is for use with respect to a person who becomes a resident of Virginia, whether domiciliary or actual, for purposes of income taxation, by moving to Virginia from out of Virginia during the taxable year (read down).
Column 2, in combination with Column 3, is for use with respect to a person who moved to a place outside of Virginia during the taxable year with the bona fide intention of continuing reside permanently outside of Virginia (read up).
Jan. 1 1.000 Dec. 31
Jan. 2 .997 Dec. 30
Jan. 3 .995 Dec. 29
Jan. 4 .992 Dec. 28
Jan. 5 .989 Dec. 27
Jan. 6 .986 Dec. 26
Jan. 7 .984 Dec. 25
Jan. 8 .981 Dec. 24
Jan. 9 .978 Dec. 23
Jan. 10 .975 Dec. 22
Jan. 11 .973 Dec. 21
Jan. 12 .970 Dec. 20
Jan. 13 .967 Dec. 19
Jan. 14 .964 Dec. 18
Jan. 15 .962 Dec. 17
Jan. 16 .959 Dec. 16
Jan. 17 .956 Dec. 15
Jan. 18 .953 Dec. 14
Jan. 19 .951 Dec. 13
Jan. 20 .948 Dec. 12
Jan. 21 .945 Dec. 11
Jan. 22 .942 Dec. 10
Jan. 23 .940 Dec. 9
Jan. 24 .937 Dec. 8
Jan. 25 .934 Dec. 7
Jan. 26 .932 Dec. 6
Jan. 27 .929 Dec. 5
Jan. 28 .926 Dec. 4
Jan. 29 .923 Dec. 3
Jan. 30 .921 Dec. 2
Jan. 31 .918 Dec. 1
Feb. 1 .915 Nov. 30
Feb. 2 .912 Nov. 29
Feb. 3 .910 Nov. 28
Feb. 4 .907 Nov. 27
Feb. 5 .904 Nov. 26
Feb. 6 .901 Nov. 25
Feb. 7 .899 Nov. 24
Feb. 8 .896 Nov. 23
Feb. 9 .893 Nov. 22
Feb. 10 .890 Nov. 21
Feb. 11 .888 Nov. 20
Feb. 12 .885 Nov. 19
Feb. 13 .882 Nov. 18
Feb. 14 .879 Nov. 17
Feb. 15 .877 Nov. 16
Feb. 16 .874 Nov. 15
Feb. 17 .871 Nov. 14
Feb. 18 .868 Nov. 13
Feb. 19 .866 Nov. 12
Feb. 20 .863 Nov. 11
Feb. 21 .860 Nov. 10
Feb. 22 .858 Nov. 9
Feb. 23 .855 Nov. 8
Feb. 24 .852 Nov. 7
Feb. 25 .849 Nov. 6
Feb. 26 .847 Nov. 5
Feb. 27 .844 Nov. 4
Feb. 28 .841 Nov. 3
Mar. 1 .838 Nov. 2
Mar. 2 .836 Nov. 1
Mar. 3 .833 Oct. 31
Mar. 4 .830 Oct. 30
Mar. 5 .827 Oct. 29
Mar. 6 .825 Oct. 28
Mar. 7 .822 Oct. 27
Mar. 8 .819 Oct. 26
Mar. 9 .816 Oct. 25
Mar. 10 .814 Oct. 24
Mar. 11 .811 Oct. 23
Mar. 12 .808 Oct. 22
Mar. 13 .805 Oct. 21
Mar. 14 .803 Oct. 20
Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Multiply Date moved Multiply Date moved Multiply Date moved Multiply Date moved Multiply Date moved Date moved full to place Date moved full to place Date moved full to place Date moved full to place Date moved full to place to Virginia exemptions outside to Virginia exemptions outside to Virginia exemptions outside to Virginia exemptions outside to Virginia exemptions outside by Virginia, etc. by Virginia, etc. by Virginia, etc. by Virginia, etc. by Virginia, etc.
Mar. 15 .800 Oct. 19
Mar. 16 .797 Oct. 18
Mar. 17 .795 Oct. 17
Mar. 18 .792 Oct. 16
Mar. 19 .789 Oct. 15
Mar. 20 .786 Oct. 14
Mar. 21 .784 Oct. 13
Mar. 22 .781 Oct. 12
Mar. 23 .778 Oct. 11
Mar. 24 .775 Oct. 10
Mar. 25 .773 Oct. 9
Mar. 26 .770 Oct. 8
Mar. 27 .767 Oct. 7
Mar. 28 .764 Oct. 6
Mar. 29 .762 Oct. 5
Mar. 30 .759 Oct. 4
Mar. 31 .756 Oct. 3
Apr. 1 .753 Oct. 2
Apr. 2 .751 Oct. 1
Apr. 3 .748 Sept. 30
Apr. 4 .745 Sept. 29
Apr. 5 .742 Sept. 28
Apr. 6 .740 Sept. 27
Apr. 7 .737 Sept. 26
Apr. 8 .734 Sept. 25
Apr. 9 .732 Sept. 24
Apr. 10 .729 Sept. 23
Apr. 11 .726 Sept. 22
Apr. 12 .723 Sept. 21
Apr. 13 .721 Sept. 20
Apr. 14 .718 Sept. 19
Apr. 15 .715 Sept. 18
Apr. 16 .712 Sept. 17
Apr. 17 .710 Sept. 16
Apr. 18 .707 Sept. 15
Apr. 19 .704 Sept. 14
Apr. 20 .701 Sept. 13
Apr. 21 .699 Sept. 12
Apr. 22 .696 Sept. 11
Apr. 23 .693 Sept. 10
Apr. 24 .690 Sept. 9
Apr. 25 .688 Sept. 8
Apr. 26 .685 Sept. 7
Apr. 27 .682 Sept. 6
Apr. 28 .679 Sept. 5
Apr. 29 .677 Sept. 4
Apr. 30 .674 Sept. 3
May 1 .671 Sept. 2
May 2 .668 Sept. 1
May 3 .666 Aug. 31
May 4 .663 Aug. 30
May 5 .660 Aug. 29
May 6 .658 Aug. 28
May 7 .655 Aug. 27
May 8 .652 Aug. 26
May 9 .649 Aug. 25
May 10 .647 Aug. 24
May 11 .644 Aug. 23
May 12 .641 Aug. 22
May 13 .638 Aug. 21
May 14 .636 Aug. 20
May 15 .633 Aug. 19
May 16 .630 Aug. 18
May 17 .627 Aug. 17
May 18 .625 Aug. 16
May 19 .622 Aug. 15
May 20 .619 Aug. 14
May 21 .616 Aug. 13
May 22 .614 Aug. 12
May 23 .611 Aug. 11
May 24 .608 Aug. 10
May 25 .605 Aug. 9
May 26 .603 Aug. 8
Aug. 8 .400 May 26
Aug. 9 .397 May 25
Aug. 10 .395 May 24
Aug. 11 .392 May 23
Aug. 12 .389 May 22
Aug. 13 .386 May 21
Aug. 14 .384 May 20
Aug. 15 .381 May 19
Aug. 16 .378 May 18
Aug. 17 .375 May 17
Aug. 18 .373 May 16
Aug. 19 .370 May 15
Aug. 20 .367 May 14
Aug. 21 .364 May 13
Aug. 22 .362 May 12
Aug. 23 .359 May 11
Aug. 24 .356 May 10
Aug. 25 .353 May 9
Aug. 26 .351 May 8
Aug. 27 .348 May 7
Aug. 28 .345 May 6
Aug. 29 .342 May 5
Aug. 30 .340 May 4
Aug. 31 .337 May 3
Sept. 1 .334 May 2
Sept. 2 .332 May 1
Sept. 3 .329 Apr. 30
Sept. 4 .326 Apr. 29
Sept. 5 .323 Apr. 28
Sept. 6 .321 Apr. 27
Sept. 7 .318 Apr. 26
Sept. 8 .315 Apr. 25
Sept. 9 .312 Apr. 24
Sept. 10 .310 Apr. 23
Sept. 11 .307 Apr. 22
Sept. 12 .304 Apr. 21
Sept. 13 .301 Apr. 20
Sept. 14 .299 Apr. 19
Sept. 15 .296 Apr. 18
Sept. 16 .293 Apr. 17
Sept. 17 .290 Apr. 16
Sept. 18 .288 Apr. 15
Sept. 19 .285 Apr. 14
Sept. 20 .282 Apr. 13
Sept. 21 .279 Apr. 12
Sept. 22 .277 Apr. 11
Sept. 23 .274 Apr. 10
Sept. 24 .271 Apr. 9
Sept. 25 .268 Apr. 8
Sept. 26 .266 Apr. 7
Sept. 27 .263 Apr. 6
Sept. 28 .260 Apr. 5
Sept. 29 .258 Apr. 4
Sept. 30 .255 Apr. 3
Oct. 1 .252 Apr. 2
Oct. 2 .249 Apr. 1
Oct. 3 .247 Mar. 31
Oct. 4 .244 Mar. 30
Oct. 5 .241 Mar. 29
Oct. 6 .238 Mar. 28
Oct. 7 .236 Mar. 27
Oct. 8 .233 Mar. 26
Oct. 9 .230 Mar. 25
Oct. 10 .227 Mar. 24
Oct. 11 .225 Mar. 23
Oct. 12 .222 Mar. 22
Oct. 13 .219 Mar. 21
Oct. 14 .216 Mar. 20
Oct. 15 .214 Mar. 19
Oct. 16 .211 Mar. 18
Oct. 17 .208 Mar. 17
Oct. 18 .205 Mar. 16
Oct. 19 .203 Mar. 15
Oct. 20 .200 Mar. 14
Oct. 21 .197 Mar. 13
Oct. 22 .195 Mar. 12
Oct. 23 .192 Mar. 11
Oct. 24 .189 Mar. 10
Oct. 25 .186 Mar. 9
Oct. 26 .184 Mar. 8
Oct. 27 .181 Mar. 7
Oct. 28 .178 Mar. 6
Oct. 29 .175 Mar. 5
Oct. 30 .173 Mar. 4
Oct. 31 .170 Mar. 3
Nov. 1 .167 Mar. 2
Nov. 2 .164 Mar. 1
Nov. 3 .162 Feb. 28
Nov. 4 .159 Feb. 27
Nov. 5 .156 Feb. 26
Nov. 6 .153 Feb. 25
Nov. 7 .151 Feb. 24
Nov. 8 .148 Feb. 23
Nov. 9 .145 Feb. 22
Nov. 10 .142 Feb. 21
Nov. 11 .140 Feb. 20
Nov. 12 .137 Feb. 19
Nov. 13 .134 Feb. 18
Nov. 14 .132 Feb. 17
Nov. 15 .129 Feb. 16
Nov. 16 .126 Feb. 15
Nov. 17 .123 Feb. 14
Nov. 18 .121 Feb. 13
Nov. 19 .118 Feb. 12
Nov. 20 .115 Feb. 11
Nov. 21 .112 Feb. 10
Nov. 22 .110 Feb. 9
Nov. 23 .107 Feb. 8
Nov. 24 .104 Feb. 7
Nov. 25 .101 Feb. 6
Nov. 26 .099 Feb. 5
Nov. 27 .096 Feb. 4
Nov. 28 .093 Feb. 3
Nov. 29 .090 Feb. 2
Nov. 30 .088 Feb. 1
Dec. 1 .085 Jan. 31
Dec. 2 .082 Jan. 30
Dec. 3 .079 Jan. 29
Dec. 4 .077 Jan. 28
Dec. 5 .074 Jan. 27
Dec. 6 .071 Jan. 26
Dec. 7 .068 Jan. 25
Dec. 8 .066 Jan. 24
Dec. 9 .063 Jan. 23
Dec. 10 .060 Jan. 22
Dec. 11 .058 Jan. 21
Dec. 12 .055 Jan. 20
Dec. 13 .052 Jan. 19
Dec. 14 .049 Jan. 18
Dec. 15 .047 Jan. 17
Dec. 16 .044 Jan. 16
Dec. 17 .041 Jan. 15
Dec. 18 .038 Jan. 14
Dec. 19 .036 Jan. 13
Dec. 20 .033 Jan. 12
Dec. 21 .030 Jan. 11
Dec. 22 .027 Jan. 10
Dec. 23 .025 Jan. 9
Dec. 24 .022 Jan. 8
Dec. 25 .019 Jan. 7
Dec. 26 .016 Jan. 6
Dec. 27 .014 Jan. 5
Dec. 28 .011 Jan. 4
Dec. 29 .008 Jan. 3
Dec. 30 .005 Jan. 2
Dec. 31 .003 Jan. 1

TAX RATE SCHEDULE

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

TAX TABLE

The tax table can be used if your Virginia taxable income is listed in the table.
Otherwise, use the Tax Rate Schedule.
$ 4,983 - $ 5,017 $ 120.00
5,017 - 5,040 121.00
5,040 - 5,080 123.00
5,080 - 5,120 125.00
5,120 - 5,160 127.00
5,160 - 5,200 129.00
5,200 - 5,240 131.00
5,240 - 5,280 133.00
5,280 - 5,320 135.00
5,320 - 5,360 137.00
5,360 - 5,400 139.00
5,400 - 5,440 141.00
5,440 - 5,480 143.00
5,480 - 5,520 145.00
5,520 - 5,560 147.00
5,560 - 5,600 149.00
5,600 - 5,640 151.00
5,640 - 5,680 153.00
5,680 - 5,720 155.00
5,720 - 5,760 157.00
5,760 - 5,800 159.00
5,800 - 5,840 161.00
5,840 - 5,880 163.00
5,880 - 5,920 165.00
5,920 - 5,960 167.00
5,960 - 6,000 169.00
6,000 - 6,040 171.00
6,040 - 6,080 173.00
6,080 - 6,120 175.00
6,120 - 6,160 177.00
6,160 - 6,200 179.00
6,200 - 6,240 181.00
6,240 - 6,280 183.00
6,280 - 6,320 185.00
6,320 - 6,360 187.00
6,360 - 6,400 189.00
6,400 - 6,440 191.00
6,440 - 6,480 193.00
6,480 - 6,520 195.00
6,520 - 6,560 197.00
$ 1,975 - $ 2,025 $ 40.00
2,025 - 2,075 41.00
2,075 - 2,125 42.00
2,125 - 2,175 43.00
2,175 - 2,225 44.00
2,225 - 2,275 45.00
2,275 - 2,325 46.00
2,325 - 2,375 47.00
2,375 - 2,425 48.00
2,425 - 2,475 49.00
2,475 - 2,525 50.00
2,525 - 2,575 51.00
2,575 - 2,625 52.00
2,625 - 2,675 53.00
2,675 - 2,725 54.00
2,725 - 2,775 55.00
2,775 - 2,825 56.00
2,825 - 2,875 57.00
2,875 - 2,925 58.00
2,925 - 2,975 59.00
2,975 - 3,025 60.00
3,025 - 3,050 61.00
3,050 - 3,083 62.00
3,083 - 3,117 63.00
3,117 - 3,150 64.00
3,150 - 3,183 65.00
3,183 - 3,217 66.00
3,217 - 3,250 67.00
3,250 - 3,283 68.00
3,283 - 3,317 69.00
3,317 - 3,350 70.00
3,350 - 3,383 71.00
3,383 - 3,417 72.00
3,417 - 3,450 73.00
3,450 - 3,483 74.00
3,483 - 3,517 75.00
3,517 - 3,550 76.00
3,550 - 3,583 77.00
3,583 - 3,617 78.00
3,617 - 3,650 79.00
$ 3,650 - $ 3,683 $ 80.00
3,683 - 3,717 81.00
3,717 - 3,750 82.00
3,750 - 3,783 83.00
3,783 - 3,817 84.00
3,817 - 3,850 85.00
3,850 - 3,883 86.00
3,883 - 3,917 87.00
3,917 - 3,950 88.00
3,950 - 3,983 89.00
3,983 - 4,017 90.00
4,017 - 4,050 91.00
4,050 - 4,083 92.00
4,083 - 4,117 93.00
4,117 - 4,150 94.00
4,150 - 4,183 95.00
4,183 - 4,217 96.00
4,217 - 4,250 97.00
4,250 - 4,283 98.00
4,283 - 4,317 99.00
4,317 - 4,350 100.00
4,350 - 4,383 101.00
4,383 - 4,417 102.00
4,417 - 4,450 103.00
4,450 - 4,483 104.00
4,483 - 4,517 105.00
4,517 - 4,550 106.00
4,550 - 4,583 107.00
4,583 - 4,617 108.00
4,617 - 4,650 109.00
4,650 - 4,683 110.00
4,683 - 4,717 111.00
4,717 - 4,750 112.00
4,750 - 4,783 113.00
4,783 - 4,817 114.00
4,817 - 4,850 115.00
4,850 - 4,883 116.00
4,883 - 4,917 117.00
4,917 - 4,950 118.00
4,950 - 4,983 119.00
$ 0 - $ 25 $ 0.00
25 - 75 1.00
75 - 125 2.00
125 - 175 3.00
175 - 225 4.00
225 - 275 5.00
275 - 325 6.00
325 - 375 7.00
375 - 425 8.00
425 - 475 9.00
475 - 525 10.00
525 - 575 11.00
575 - 625 12.00
625 - 675 13.00
675 - 725 14.00
725 - 775 15.00
775 - 825 16.00
825 - 875 17.00
875 - 925 18.00
925 - 975 19.00
975 - 1,025 20.00
1,025 - 1,075 21.00
1,075 - 1,125 22.00
1,125 - 1,175 23.00
1,175 - 1,225 24.00
1,225 - 1,275 25.00
1,275 - 1,325 26.00
1,325 - 1,375 27.00
1,375 - 1,425 28.00
1,425 - 1,475 29.00
1,475 - 1,525 30.00
1,525 - 1,575 31.00
1,575 - 1,625 32.00
1,625 - 1,675 33.00
1,675 - 1,725 34.00
1,725 - 1,775 35.00
1,775 - 1,825 36.00
1,825 - 1,875 37.00
1,875 - 1,925 38.00
1,925 - 1,975 39.00
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 6,560 - $ 6,600 $ 199.00
6,600 - 6,640 201.00
6,640 - 6,680 203.00
6,680 - 6,720 205.00
6,720 - 6,760 207.00
6,760 - 6,800 209.00
6,800 - 6,840 211.00
6,840 - 6,880 213.00
6,880 - 6,920 215.00
6,920 - 6,960 217.00
6,960 - 7,000 219.00
7,000 - 7,040 221.00
7,040 - 7,080 223.00
7,080 - 7,120 225.00
7,120 - 7,160 227.00
7,160 - 7,200 229.00
7,200 - 7,240 231.00
7,240 - 7,280 233.00
7,280 - 7,320 235.00
7,320 - 7,360 237.00
7,360 - 7,400 239.00
7,400 - 7,440 241.00
7,440 - 7,480 243.00
7,480 - 7,520 245.00
7,520 - 7,560 247.00
7,560 - 7,600 249.00
7,600 - 7,640 251.00
7,640 - 7,680 253.00
7,680 - 7,720 255.00
7,720 - 7,760 257.00
7,760 - 7,800 259.00
7,800 - 7,840 261.00
7,840 - 7,880 263.00
7,880 - 7,920 265.00
7,920 - 7,960 267.00
7,960 - 8,000 269.00
8,000 - 8,040 271.00
8,040 - 8,080 273.00
8,080 - 8,120 275.00
8,120 - 8,160 277.00
Taxable But Your
Income is Less Tax
At Least Than Is
Example
If your taxable income is $90,000, your tax is $720 + 5.75% of the amount over $17,000.
This equals $720 + (.0575 x $73,000) = $720 + $4,197.50 = $4,917.50 which should be rounded to $4,918.

TAX TABLE (Cont'd)
$ 13,280 - $ 13,320 $ 535.00
13,320 - 13,360 537.00
13,360 - 13,400 539.00
13,400 - 13,440 541.00
13,440 - 13,480 543.00
13,480 - 13,520 545.00
13,520 - 13,560 547.00
13,560 - 13,600 549.00
13,600 - 13,640 551.00
13,640 - 13,680 553.00
13,680 - 13,720 555.00
13,720 - 13,760 557.00
13,760 - 13,800 559.00
13,800 - 13,840 561.00
13,840 - 13,880 563.00
13,880 - 13,920 565.00
13,920 - 13,960 567.00
13,960 - 14,000 569.00
14,000 - 14,040 571.00
14,040 - 14,080 573.00
14,080 - 14,120 575.00
14,120 - 14,160 577.00
14,160 - 14,200 579.00
14,200 - 14,240 581.00
14,240 - 14,280 583.00
14,280 - 14,320 585.00
14,320 - 14,360 587.00
14,360 - 14,400 589.00
14,400 - 14,440 591.00
14,440 - 14,480 593.00
14,480 - 14,520 595.00
14,520 - 14,560 597.00
14,560 - 14,600 599.00
14,600 - 14,640 601.00
14,640 - 14,680 603.00
14,680 - 14,720 605.00
14,720 - 14,760 607.00
14,760 - 14,800 609.00
14,800 - 14,840 611.00
14,840 - 14,880 613.00
14,880 - 14,920 615.00
14,920 - 14,960 617.00
14,960 - 15,000 619.00
15,000 - 15,040 621.00
15,040 - 15,080 623.00
15,080 - 15,120 625.00
15,120 - 15,160 627.00
15,160 - 15,200 629.00
15,200 - 15,240 631.00
15,240 - 15,280 633.00
15,280 - 15,320 635.00
15,320 - 15,360 637.00
15,360 - 15,400 639.00
15,400 - 15,440 641.00
15,440 - 15,480 643.00
15,480 - 15,520 645.00
15,520 - 15,560 647.00
15,560 - 15,600 649.00
15,600 - 15,640 651.00
15,640 - 15,680 653.00
15,680 - 15,720 655.00
15,720 - 15,760 657.00
15,760 - 15,800 659.00
15,800 - 15,840 661.00
$ 10,720 - $ 10,760 $ 407.00
10,760 - 10,800 409.00
10,800 - 10,840 411.00
10,840 - 10,880 413.00
10,880 - 10,920 415.00
10,920 - 10,960 417.00
10,960 - 11,000 419.00
11,000 - 11,040 421.00
11,040 - 11,080 423.00
11,080 - 11,120 425.00
11,120 - 11,160 427.00
11,160 - 11,200 429.00
11,200 - 11,240 431.00
11,240 - 11,280 433.00
11,280 - 11,320 435.00
11,320 - 11,360 437.00
11,360 - 11,400 439.00
11,400 - 11,440 441.00
11,440 - 11,480 443.00
11,480 - 11,520 445.00
11,520 - 11,560 447.00
11,560 - 11,600 449.00
11,600 - 11,640 451.00
11,640 - 11,680 453.00
11,680 - 11,720 455.00
11,720 - 11,760 457.00
11,760 - 11,800 459.00
11,800 - 11,840 461.00
11,840 - 11,880 463.00
11,880 - 11,920 465.00
11,920 - 11,960 467.00
11,960 - 12,000 469.00
12,000 - 12,040 471.00
12,040 - 12,080 473.00
12,080 - 12,120 475.00
12,120 - 12,160 477.00
12,160 - 12,200 479.00
12,200 - 12,240 481.00
12,240 - 12,280 483.00
12,280 - 12,320 485.00
12,320 - 12,360 487.00
12,360 - 12,400 489.00
12,400 - 12,440 491.00
12,440 - 12,480 493.00
12,480 - 12,520 495.00
12,520 - 12,560 497.00
12,560 - 12,600 499.00
12,600 - 12,640 501.00
12,640 - 12,680 503.00
12,680 - 12,720 505.00
12,720 - 12,760 507.00
12,760 - 12,800 509.00
12,800 - 12,840 511.00
12,840 - 12,880 513.00
12,880 - 12,920 515.00
12,920 - 12,960 517.00
12,960 - 13,000 519.00
13,000 - 13,040 521.00
13,040 - 13,080 523.00
13,080 - 13,120 525.00
13,120 - 13,160 527.00
13,160 - 13,200 529.00
13,200 - 13,240 531.00
13,240 - 13,280 533.00
$ 8,160 - $ 8,200 $ 279.00
8,200 - 8,240 281.00
8,240 - 8,280 283.00
8,280 - 8,320 285.00
8,320 - 8,360 287.00
8,360 - 8,400 289.00
8,400 - 8,440 291.00
8,440 - 8,480 293.00
8,480 - 8,520 295.00
8,520 - 8,560 297.00
8,560 - 8,600 299.00
8,600 - 8,640 301.00
8,640 - 8,680 303.00
8,680 - 8,720 305.00
8,720 - 8,760 307.00
8,760 - 8,800 309.00
8,800 - 8,840 311.00
8,840 - 8,880 313.00
8,880 - 8,920 315.00
8,920 - 8,960 317.00
8,960 - 9,000 319.00
9,000 - 9,040 321.00
9,040 - 9,080 323.00
9,080 - 9,120 325.00
9,120 - 9,160 327.00
9,160 - 9,200 329.00
9,200 - 9,240 331.00
9,240 - 9,280 333.00
9,280 - 9,320 335.00
9,320 - 9,360 337.00
9,360 - 9,400 339.00
9,400 - 9,440 341.00
9,440 - 9,480 343.00
9,480 - 9,520 345.00
9,520 - 9,560 347.00
9,560 - 9,600 349.00
9,600 - 9,640 351.00
9,640 - 9,680 353.00
9,680 - 9,720 355.00
9,720 - 9,760 357.00
9,760 - 9,800 359.00
9,800 - 9,840 361.00
9,840 - 9,880 363.00
9,880 - 9,920 365.00
9,920 - 9,960 367.00
9,960 - 10,000 369.00
10,000 - 10,040 371.00
10,040 - 10,080 373.00
10,080 - 10,120 375.00
10,120 - 10,160 377.00
10,160 - 10,200 379.00
10,200 - 10,240 381.00
10,240 - 10,280 383.00
10,280 - 10,320 385.00
10,320 - 10,360 387.00
10,360 - 10,400 389.00
10,400 - 10,440 391.00
10,440 - 10,480 393.00
10,480 - 10,520 395.00
10,520 - 10,560 397.00
10,560 - 10,600 399.00
10,600 - 10,640 401.00
10,640 - 10,680 403.00
10,680 - 10,720 405.00
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 15,840 - $ 15,880 $ 663.00
15,880 - 15,920 665.00
15,920 - 15,960 667.00
15,960 - 16,000 669.00
16,000 - 16,040 671.00
16,040 - 16,080 673.00
16,080 - 16,120 675.00
16,120 - 16,160 677.00
16,160 - 16,200 679.00
16,200 - 16,240 681.00
16,240 - 16,280 683.00
16,280 - 16,320 685.00
16,320 - 16,360 687.00
16,360 - 16,400 689.00
16,400 - 16,440 691.00
16,440 - 16,480 693.00
16,480 - 16,520 695.00
16,520 - 16,560 697.00
16,560 - 16,600 699.00
16,600 - 16,640 701.00
16,640 - 16,680 703.00
16,680 - 16,720 705.00
16,720 - 16,760 707.00
16,760 - 16,800 709.00
16,800 - 16,840 711.00
16,840 - 16,880 713.00
16,880 - 16,920 715.00
16,920 - 16,960 717.00
16,960 - 17,000 719.00
17,000 - 17,035 721.00
17,035 - 17,070 723.00
17,070 - 17,104 725.00
17,104 - 17,139 727.00
17,139 - 17,174 729.00
17,174 - 17,209 731.00
17,209 - 17,243 733.00
17,243 - 17,278 735.00
17,278 - 17,313 737.00
17,313 - 17,348 739.00
17,348 - 17,383 741.00
17,383 - 17,417 743.00
17,417 - 17,452 745.00
17,452 - 17,487 747.00
17,487 - 17,522 749.00
17,522 - 17,557 751.00
17,557 - 17,591 753.00
17,591 - 17,626 755.00
17,626 - 17,661 757.00
17,661 - 17,696 759.00
17,696 - 17,730 761.00
17,730 - 17,765 763.00
17,765 - 17,800 765.00
17,800 - 17,835 767.00
17,835 - 17,870 769.00
17,870 - 17,904 771.00
17,904 - 17,939 773.00
17,939 - 17,974 775.00
17,974 - 18,009 777.00
18,009 - 18,043 779.00
18,043 - 18,078 781.00
18,078 - 18,113 783.00
18,113 - 18,148 785.00
18,148 - 18,183 787.00
18,183 - 18,217 789.00
$18,217 - $ 18,252 $ 791.00
18,252 - 18,287 793.00
18,287 - 18,322 795.00
18,322 - 18,357 797.00
18,357 - 18,391 799.00
18,391 - 18,426 801.00
18,426 - 18,461 803.00
18,461 - 18,496 805.00
18,496 - 18,530 807.00
18,530 - 18,565 809.00
18,565 - 18,600 811.00
18,600 - 18,635 813.00
18,635 - 18,670 815.00
18,670 - 18,704 817.00
18,704 - 18,739 819.00
18,739 - 18,774 821.00
18,774 - 18,809 823.00
18,809 - 18,843 825.00
18,843 - 18,878 827.00
18,878 - 18,913 829.00
18,913 - 18,948 831.00
18,948 - 18,983 833.00
18,983 - 19,017 835.00
19,017 - 19,052 837.00
19,052 - 19,087 839.00
19,087 - 19,122 841.00
19,122 - 19,157 843.00
19,157 - 19,191 845.00
19,191 - 19,226 847.00
19,226 - 19,261 849.00
19,261 - 19,296 851.00
19,296 - 19,330 853.00
19,330 - 19,365 855.00
19,365 - 19,400 857.00
19,400 - 19,435 859.00
19,435 - 19,470 861.00
19,470 - 19,504 863.00
19,504 - 19,539 865.00
19,539 - 19,574 867.00
19,574 - 19,609 869.00
19,609 - 19,643 871.00
19,643 - 19,678 873.00
19,678 - 19,713 875.00
19,713 - 19,748 877.00
19,748 - 19,783 879.00
19,783 - 19,817 881.00
19,817 - 19,852 883.00
19,852 - 19,887 885.00
19,887 - 19,922 887.00
19,922 - 19,957 889.00
19,957 - 19,991 891.00
19,991 - 20,026 893.00
20,026 - 20,061 895.00
20,061 - 20,096 897.00
20,096 - 20,130 899.00
20,130 - 20,165 901.00
20,165 - 20,200 903.00
20,200 - 20,235 905.00
20,235 - 20,270 907.00
20,270 - 20,304 909.00
20,304 - 20,339 911.00
20,339 - 20,374 913.00
20,374 - 20,409 915.00
20,409 - 20,443 917.00

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

TAX TABLE (Cont'd)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 31,574 - $ 31,609 $ 1,559.00
31,609 - 31,643 1,561.00
31,643 - 31,678 1,563.00
31,678 - 31,713 1,565.00
31,713 - 31,748 1,567.00
31,748 - 31,783 1,569.00
31,783 - 31,817 1,571.00
31,817 - 31,852 1,573.00
31,852 - 31,887 1,575.00
31,887 - 31,922 1,577.00
31,922 - 31,957 1,579.00
31,957 - 31,991 1,581.00
31,991 - 32,026 1,583.00
32,026 - 32,061 1,585.00
32,061 - 32,096 1,587.00
32,096 - 32,130 1,589.00
32,130 - 32,165 1,591.00
32,165 - 32,200 1,593.00
32,200 - 32,235 1,595.00
32,235 - 32,270 1,597.00
32,270 - 32,304 1,599.00
32,304 - 32,339 1,601.00
32,339 - 32,374 1,603.00
32,374 - 32,409 1,605.00
32,409 - 32,443 1,607.00
32,443 - 32,478 1,609.00
32,478 - 32,513 1,611.00
32,513 - 32,548 1,613.00
32,548 - 32,583 1,615.00
32,583 - 32,617 1,617.00
32,617 - 32,652 1,619.00
32,652 - 32,687 1,621.00
32,687 - 32,722 1,623.00
32,722 - 32,757 1,625.00
32,757 - 32,791 1,627.00
32,791 - 32,826 1,629.00
32,826 - 32,861 1,631.00
32,861 - 32,896 1,633.00
32,896 - 32,930 1,635.00
32,930 - 32,965 1,637.00
32,965 - 33,000 1,639.00
33,000 - 33,035 1,641.00
33,035 - 33,070 1,643.00
33,070 - 33,104 1,645.00
33,104 - 33,139 1,647.00
33,139 - 33,174 1,649.00
33,174 - 33,209 1,651.00
33,209 - 33,243 1,653.00
33,243 - 33,278 1,655.00
33,278 - 33,313 1,657.00
33,313 - 33,348 1,659.00
33,348 - 33,383 1,661.00
33,383 - 33,417 1,663.00
33,417 - 33,452 1,665.00
33,452 - 33,487 1,667.00
33,487 - 33,522 1,669.00
33,522 - 33,557 1,671.00
33,557 - 33,591 1,673.00
33,591 - 33,626 1,675.00
33,626 - 33,661 1,677.00
33,661 - 33,696 1,679.00
33,696 - 33,730 1,681.00
33,730 - 33,765 1,683.00
33,765 - 33,800 1,685.00
$ 33,800 - $ 33,835 $ 1,687.00
33,835 - 33,870 1,689.00
33,870 - 33,904 1,691.00
33,904 - 33,939 1,693.00
33,939 - 33,974 1,695.00
33,974 - 34,009 1,697.00
34,009 - 34,043 1,699.00
34,043 - 34,078 1,701.00
34,078 - 34,113 1,703.00
34,113 - 34,148 1,705.00
34,148 - 34,183 1,707.00
34,183 - 34,217 1,709.00
34,217 - 34,252 1,711.00
34,252 - 34,287 1,713.00
34,287 - 34,322 1,715.00
34,322 - 34,357 1,717.00
34,357 - 34,391 1,719.00
34,391 - 34,426 1,721.00
34,426 - 34,461 1,723.00
34,461 - 34,496 1,725.00
34,496 - 34,530 1,727.00
34,530 - 34,565 1,729.00
34,565 - 34,600 1,731.00
34,600 - 34,635 1,733.00
34,635 - 34,670 1,735.00
34,670 - 34,704 1,737.00
34,704 - 34,739 1,739.00
34,739 - 34,774 1,741.00
34,774 - 34,809 1,743.00
34,809 - 34,843 1,745.00
34,843 - 34,878 1,747.00
34,878 - 34,913 1,749.00
34,913 - 34,948 1,751.00
34,948 - 34,983 1,753.00
34,983 - 35,017 1,755.00
35,017 - 35,052 1,757.00
35,052 - 35,087 1,759.00
35,087 - 35,122 1,761.00
35,122 - 35,157 1,763.00
35,157 - 35,191 1,765.00
35,191 - 35,226 1,767.00
35,226 - 35,261 1,769.00
35,261 - 35,296 1,771.00
35,296 - 35,330 1,773.00
35,330 - 35,365 1,775.00
35,365 - 35,400 1,777.00
35,400 - 35,435 1,779.00
35,435 - 35,470 1,781.00
35,470 - 35,504 1,783.00
35,504 - 35,539 1,785.00
35,539 - 35,574 1,787.00
35,574 - 35,609 1,789.00
35,609 - 35,643 1,791.00
35,643 - 35,678 1,793.00
35,678 - 35,713 1,795.00
35,713 - 35,748 1,797.00
35,748 - 35,783 1,799.00
35,783 - 35,817 1,801.00
35,817 - 35,852 1,803.00
35,852 - 35,887 1,805.00
35,887 - 35,922 1,807.00
35,922 - 35,957 1,809.00
35,957 - 35,991 1,811.00
35,991 - 36,026 1,813.00
$ 36,026 - $ 36,061 $ 1,815.00
36,061 - 36,096 1,817.00
36,096 - 36,130 1,819.00
36,130 - 36,165 1,821.00
36,165 - 36,200 1,823.00
36,200 - 36,235 1,825.00
36,235 - 36,270 1,827.00
36,270 - 36,304 1,829.00
36,304 - 36,339 1,831.00
36,339 - 36,374 1,833.00
36,374 - 36,409 1,835.00
36,409 - 36,443 1,837.00
36,443 - 36,478 1,839.00
36,478 - 36,513 1,841.00
36,513 - 36,548 1,843.00
36,548 - 36,583 1,845.00
36,583 - 36,617 1,847.00
36,617 - 36,652 1,849.00
36,652 - 36,687 1,851.00
36,687 - 36,722 1,853.00
36,722 - 36,757 1,855.00
36,757 - 36,791 1,857.00
36,791 - 36,826 1,859.00
36,826 - 36,861 1,861.00
36,861 - 36,896 1,863.00
36,896 - 36,930 1,865.00
36,930 - 36,965 1,867.00
36,965 - 37,000 1,869.00
37,000 - 37,035 1,871.00
37,035 - 37,070 1,873.00
37,070 - 37,104 1,875.00
37,104 - 37,139 1,877.00
37,139 - 37,174 1,879.00
37,174 - 37,209 1,881.00
37,209 - 37,243 1,883.00
37,243 - 37,278 1,885.00
37,278 - 37,313 1,887.00
37,313 - 37,348 1,889.00
37,348 - 37,383 1,891.00
37,383 - 37,417 1,893.00
37,417 - 37,452 1,895.00
37,452 - 37,487 1,897.00
37,487 - 37,522 1,899.00
37,522 - 37,557 1,901.00
37,557 - 37,591 1,903.00
37,591 - 37,626 1,905.00
37,626 - 37,661 1,907.00
37,661 - 37,696 1,909.00
37,696 - 37,730 1,911.00
37,730 - 37,765 1,913.00
37,765 - 37,800 1,915.00
37,800 - 37,835 1,917.00
37,835 - 37,870 1,919.00
37,870 - 37,904 1,921.00
37,904 - 37,939 1,923.00
37,939 - 37,974 1,925.00
37,974 - 38,009 1,927.00
38,009 - 38,043 1,929.00
38,043 - 38,078 1,931.00
38,078 - 38,113 1,933.00
38,113 - 38,148 1,935.00
38,148 - 38,183 1,937.00
38,183 - 38,217 1,939.00
38,217 - 38,252 1,941.00
$ 38,252 - $ 38,287 $ 1,943.00
38,287 - 38,322 1,945.00
38,322 - 38,357 1,947.00
38,357 - 38,391 1,949.00
38,391 - 38,426 1,951.00
38,426 - 38,461 1,953.00
38,461 - 38,496 1,955.00
38,496 - 38,530 1,957.00
38,530 - 38,565 1,959.00
38,565 - 38,600 1,961.00
38,600 - 38,635 1,963.00
38,635 - 38,670 1,965.00
38,670 - 38,704 1,967.00
38,704 - 38,739 1,969.00
38,739 - 38,774 1,971.00
38,774 - 38,809 1,973.00
38,809 - 38,843 1,975.00
38,843 - 38,878 1,977.00
38,878 - 38,913 1,979.00
38,913 - 38,948 1,981.00
38,948 - 38,983 1,983.00
38,983 - 39,017 1,985.00
39,017 - 39,052 1,987.00
39,052 - 39,087 1,989.00
39,087 - 39,122 1,991.00
39,122 - 39,157 1,993.00
39,157 - 39,191 1,995.00
39,191 - 39,226 1,997.00
39,226 - 39,261 1,999.00
39,261 - 39,296 2,001.00
39,296 - 39,330 2,003.00
39,330 - 39,365 2,005.00
39,365 - 39,400 2,007.00
39,400 - 39,435 2,009.00
39,435 - 39,470 2,011.00
39,470 - 39,504 2,013.00
39,504 - 39,539 2,015.00
39,539 - 39,574 2,017.00
39,574 - 39,609 2,019.00
39,609 - 39,643 2,021.00
39,643 - 39,678 2,023.00
39,678 - 39,713 2,025.00
39,713 - 39,748 2,027.00
39,748 - 39,783 2,029.00
39,783 - 39,817 2,031.00
39,817 - 39,852 2,033.00
39,852 - 39,887 2,035.00
39,887 - 39,922 2,037.00
39,922 - 39,957 2,039.00
39,957 - 39,991 2,041.00
39,991 - 40,026 2,043.00
40,026 - 40,061 2,045.00
40,061 - 40,096 2,047.00
40,096 - 40,130 2,049.00
40,130 - 40,165 2,051.00
40,165 - 40,200 2,053.00
40,200 - 40,235 2,055.00
40,235 - 40,270 2,057.00
40,270 - 40,304 2,059.00
40,304 - 40,339 2,061.00
40,339 - 40,374 2,063.00
40,374 - 40,409 2,065.00
40,409 - 40,443 2,067.00
40,443 - 40,478 2,069.00
$ 40,478 - $ 40,513 $ 2,071.00
40,513 - 40,548 2,073.00
40,548 - 40,583 2,075.00
40,583 - 40,617 2,077.00
40,617 - 40,652 2,079.00
40,652 - 40,687 2,081.00
40,687 - 40,722 2,083.00
40,722 - 40,757 2,085.00
40,757 - 40,791 2,087.00
40,791 - 40,826 2,089.00
40,826 - 40,861 2,091.00
40,861 - 40,896 2,093.00
40,896 - 40,930 2,095.00
40,930 - 40,965 2,097.00
40,965 - 41,000 2,099.00
41,000 - 41,035 2,101.00
41,035 - 41,070 2,103.00
41,070 - 41,104 2,105.00
41,104 - 41,139 2,107.00
41,139 - 41,174 2,109.00
41,174 - 41,209 2,111.00
41,209 - 41,243 2,113.00
41,243 - 41,278 2,115.00
41,278 - 41,313 2,117.00
41,313 - 41,348 2,119.00
41,348 - 41,383 2,121.00
41,383 - 41,417 2,123.00
41,417 - 41,452 2,125.00
41,452 - 41,487 2,127.00
41,487 - 41,522 2,129.00
41,522 - 41,557 2,131.00
41,557 - 41,591 2,133.00
41,591 - 41,626 2,135.00
41,626 - 41,661 2,137.00
41,661 - 41,696 2,139.00
41,696 - 41,730 2,141.00
41,730 - 41,765 2,143.00
41,765 - 41,800 2,145.00
41,800 - 41,835 2,147.00
41,835 - 41,870 2,149.00
41,870 - 41,904 2,151.00
41,904 - 41,939 2,153.00
41,939 - 41,974 2,155.00
41,974 - 42,009 2,157.00
42,009 - 42,043 2,159.00
42,043 - 42,078 2,161.00
42,078 - 42,113 2,163.00
42,113 - 42,148 2,165.00
42,148 - 42,183 2,167.00
42,183 - 42,217 2,169.00
42,217 - 42,252 2,171.00
42,252 - 42,287 2,173.00
42,287 - 42,322 2,175.00
42,322 - 42,357 2,177.00
42,357 - 42,391 2,179.00
42,391 - 42,426 2,181.00
42,426 - 42,461 2,183.00
42,461 - 42,496 2,185.00
42,496 - 42,530 2,187.00
42,530 - 42,565 2,189.00
42,565 - 42,600 2,191.00
42,600 - 42,635 2,193.00
42,635 - 42,670 2,195.00
42,670 - 42,704 2,197.00

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

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

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

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

TAX TABLE (Cont'd)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 87,226 - $ 87,261 $ 4,759.00
87,261 - 87,296 4,761.00
87,296 - 87,330 4,763.00
87,330 - 87,365 4,765.00
87,365 - 87,400 4,767.00
87,400 - 87,435 4,769.00
87,435 - 87,470 4,771.00
87,470 - 87,504 4,773.00
87,504 - 87,539 4,775.00
87,539 - 87,574 4,777.00
87,574 - 87,609 4,779.00
87,609 - 87,643 4,781.00
87,643 - 87,678 4,783.00
87,678 - 87,713 4,785.00
87,713 - 87,748 4,787.00
87,748 - 87,783 4,789.00
87,783 - 87,817 4,791.00
87,817 - 87,852 4,793.00
87,852 - 87,887 4,795.00
87,887 - 87,922 4,797.00
87,922 - 87,957 4,799.00
87,957 - 87,991 4,801.00
87,991 - 88,026 4,803.00
88,026 - 88,061 4,805.00
88,061 - 88,096 4,807.00
88,096 - 88,130 4,809.00
88,130 - 88,165 4,811.00
88,165 - 88,200 4,813.00
88,200 - 88,235 4,815.00
88,235 - 88,270 4,817.00
88,270 - 88,304 4,819.00
88,304 - 88,339 4,821.00
88,339 - 88,374 4,823.00
88,374 - 88,409 4,825.00
88,409 - 88,443 4,827.00
88,443 - 88,478 4,829.00
88,478 - 88,513 4,831.00
88,513 - 88,548 4,833.00
88,548 - 88,583 4,835.00
88,583 - 88,617 4,837.00
88,617 - 88,652 4,839.00
88,652 - 88,687 4,841.00
88,687 - 88,722 4,843.00
88,722 - 88,757 4,845.00
88,757 - 88,791 4,847.00
88,791 - 88,826 4,849.00
88,826 - 88,861 4,851.00
88,861 - 88,896 4,853.00
88,896 - 88,930 4,855.00
88,930 - 88,965 4,857.00
88,965 - 89,000 4,859.00
89,000 - 89,035 4,861.00
89,035 - 89,070 4,863.00
89,070 - 89,104 4,865.00
89,104 - 89,139 4,867.00
89,139 - 89,174 4,869.00
89,174 - 89,209 4,871.00
89,209 - 89,243 4,873.00
89,243 - 89,278 4,875.00
89,278 - 89,313 4,877.00
89,313 - 89,348 4,879.00
89,348 - 89,383 4,881.00
89,383 - 89,417 4,883.00
89,417 - 89,452 4,885.00
$ 89,452 - $ 89,487 $ 4,887.00
89,487 - 89,522 4,889.00
89,522 - 89,557 4,891.00
89,557 - 89,591 4,893.00
89,591 - 89,626 4,895.00
89,626 - 89,661 4,897.00
89,661 - 89,696 4,899.00
89,696 - 89,730 4,901.00
89,730 - 89,765 4,903.00
89,765 - 89,800 4,905.00
89,800 - 89,835 4,907.00
89,835 - 89,870 4,909.00
89,870 - 89,904 4,911.00
89,904 - 89,939 4,913.00
89,939 - 89,974 4,915.00
89,974 - 90,009 4,917.00
90,009 - 90,043 4,919.00
90,043 - 90,078 4,921.00
90,078 - 90,113 4,923.00
90,113 - 90,148 4,925.00
90,148 - 90,183 4,927.00
90,183 - 90,217 4,929.00
90,217 - 90,252 4,931.00
90,252 - 90,287 4,933.00
90,287 - 90,322 4,935.00
90,322 - 90,357 4,937.00
90,357 - 90,391 4,939.00
90,391 - 90,426 4,941.00
90,426 - 90,461 4,943.00
90,461 - 90,496 4,945.00
90,496 - 90,530 4,947.00
90,530 - 90,565 4,949.00
90,565 - 90,600 4,951.00
90,600 - 90,635 4,953.00
90,635 - 90,670 4,955.00
90,670 - 90,704 4,957.00
90,704 - 90,739 4,959.00
90,739 - 90,774 4,961.00
90,774 - 90,809 4,963.00
90,809 - 90,843 4,965.00
90,843 - 90,878 4,967.00
90,878 - 90,913 4,969.00
90,913 - 90,948 4,971.00
90,948 - 90,983 4,973.00
90,983 - 91,017 4,975.00
91,017 - 91,052 4,977.00
91,052 - 91,087 4,979.00
91,087 - 91,122 4,981.00
91,122 - 91,157 4,983.00
91,157 - 91,191 4,985.00
91,191 - 91,226 4,987.00
91,226 - 91,261 4,989.00
91,261 - 91,296 4,991.00
91,296 - 91,330 4,993.00
91,330 - 91,365 4,995.00
91,365 - 91,400 4,997.00
91,400 - 91,435 4,999.00
91,435 - 91,470 5,001.00
91,470 - 91,504 5,003.00
91,504 - 91,539 5,005.00
91,539 - 91,574 5,007.00
91,574 - 91,609 5,009.00
91,609 - 91,643 5,011.00
91,643 - 91,678 5,013.00
$ 91,678 - $ 91,713 $ 5,015.00
91,713 - 91,748 5,017.00
91,748 - 91,783 5,019.00
91,783 - 91,817 5,021.00
91,817 - 91,852 5,023.00
91,852 - 91,887 5,025.00
91,887 - 91,922 5,027.00
91,922 - 91,957 5,029.00
91,957 - 91,991 5,031.00
91,991 - 92,026 5,033.00
92,026 - 92,061 5,035.00
92,061 - 92,096 5,037.00
92,096 - 92,130 5,039.00
92,130 - 92,165 5,041.00
92,165 - 92,200 5,043.00
92,200 - 92,235 5,045.00
92,235 - 92,270 5,047.00
92,270 - 92,304 5,049.00
92,304 - 92,339 5,051.00
92,339 - 92,374 5,053.00
92,374 - 92,409 5,055.00
92,409 - 92,443 5,057.00
92,443 - 92,478 5,059.00
92,478 - 92,513 5,061.00
92,513 - 92,548 5,063.00
92,548 - 92,583 5,065.00
92,583 - 92,617 5,067.00
92,617 - 92,652 5,069.00
92,652 - 92,687 5,071.00
92,687 - 92,722 5,073.00
92,722 - 92,757 5,075.00
92,757 - 92,791 5,077.00
92,791 - 92,826 5,079.00
92,826 - 92,861 5,081.00
92,861 - 92,896 5,083.00
92,896 - 92,930 5,085.00
92,930 - 92,965 5,087.00
92,965 - 93,000 5,089.00
93,000 - 93,035 5,091.00
93,035 - 93,070 5,093.00
93,070 - 93,104 5,095.00
93,104 - 93,139 5,097.00
93,139 - 93,174 5,099.00
93,174 - 93,209 5,101.00
93,209 - 93,243 5,103.00
93,243 - 93,278 5,105.00
93,278 - 93,313 5,107.00
93,313 - 93,348 5,109.00
93,348 - 93,383 5,111.00
93,383 - 93,417 5,113.00
93,417 - 93,452 5,115.00
93,452 - 93,487 5,117.00
93,487 - 93,522 5,119.00
93,522 - 93,557 5,121.00
93,557 - 93,591 5,123.00
93,591 - 93,626 5,125.00
93,626 - 93,661 5,127.00
93,661 - 93,696 5,129.00
93,696 - 93,730 5,131.00
93,730 - 93,765 5,133.00
93,765 - 93,800 5,135.00
93,800 - 93,835 5,137.00
93,835 - 93,870 5,139.00
93,870 - 93,904 5,141.00
$ 93,904 - $ 93,939 $ 5,143.00
93,939 - 93,974 5,145.00
93,974 - 94,009 5,147.00
94,009 - 94,043 5,149.00
94,043 - 94,078 5,151.00
94,078 - 94,113 5,153.00
94,113 - 94,148 5,155.00
94,148 - 94,183 5,157.00
94,183 - 94,217 5,159.00
94,217 - 94,252 5,161.00
94,252 - 94,287 5,163.00
94,287 - 94,322 5,165.00
94,322 - 94,357 5,167.00
94,357 - 94,391 5,169.00
94,391 - 94,426 5,171.00
94,426 - 94,461 5,173.00
94,461 - 94,496 5,175.00
94,496 - 94,530 5,177.00
94,530 - 94,565 5,179.00
94,565 - 94,600 5,181.00
94,600 - 94,635 5,183.00
94,635 - 94,670 5,185.00
94,670 - 94,704 5,187.00
94,704 - 94,739 5,189.00
94,739 - 94,774 5,191.00
94,774 - 94,809 5,193.00
94,809 - 94,843 5,195.00
94,843 - 94,878 5,197.00
94,878 - 94,913 5,199.00
94,913 - 94,948 5,201.00
94,948 - 94,983 5,203.00
94,983 - 95,017 5,205.00
95,017 - 95,052 5,207.00
95,052 - 95,087 5,209.00
95,087 - 95,122 5,211.00
95,122 - 95,157 5,213.00
95,157 - 95,191 5,215.00
95,191 - 95,226 5,217.00
95,226 - 95,261 5,219.00
95,261 - 95,296 5,221.00
95,296 - 95,330 5,223.00
95,330 - 95,365 5,225.00
95,365 - 95,400 5,227.00
95,400 - 95,435 5,229.00
95,435 - 95,470 5,231.00
95,470 - 95,504 5,233.00
95,504 - 95,539 5,235.00
95,539 - 95,574 5,237.00
95,574 - 95,609 5,239.00
95,609 - 95,643 5,241.00
95,643 - 95,678 5,243.00
95,678 - 95,713 5,245.00
95,713 - 95,748 5,247.00
95,748 - 95,783 5,249.00
95,783 - 95,817 5,251.00
95,817 - 95,852 5,253.00
95,852 - 95,887 5,255.00
95,887 - 95,922 5,257.00
95,922 - 95,957 5,259.00
95,957 - 95,991 5,261.00
95,991 - 96,026 5,263.00
96,026 - 96,061 5,265.00
96,061 - 96,096 5,267.00
96,096 - 96,130 5,269.00
$ 96,130 - $ 96,165 $ 5,271.00
96,165 - 96,200 5,273.00
96,200 - 96,235 5,275.00
96,235 - 96,270 5,277.00
96,270 - 96,304 5,279.00
96,304 - 96,339 5,281.00
96,339 - 96,374 5,283.00
96,374 - 96,409 5,285.00
96,409 - 96,443 5,287.00
96,443 - 96,478 5,289.00
96,478 - 96,513 5,291.00
96,513 - 96,548 5,293.00
96,548 - 96,583 5,295.00
96,583 - 96,617 5,297.00
96,617 - 96,652 5,299.00
96,652 - 96,687 5,301.00
96,687 - 96,722 5,303.00
96,722 - 96,757 5,305.00
96,757 - 96,791 5,307.00
96,791 - 96,826 5,309.00
96,826 - 96,861 5,311.00
96,861 - 96,896 5,313.00
96,896 - 96,930 5,315.00
96,930 - 96,965 5,317.00
96,965 - 97,000 5,319.00
97,000 - 97,035 5,321.00
97,035 - 97,070 5,323.00
97,070 - 97,104 5,325.00
97,104 - 97,139 5,327.00
97,139 - 97,174 5,329.00
97,174 - 97,209 5,331.00
97,209 - 97,243 5,333.00
97,243 - 97,278 5,335.00
97,278 - 97,313 5,337.00
97,313 - 97,348 5,339.00
97,348 - 97,383 5,341.00
97,383 - 97,417 5,343.00
97,417 - 97,452 5,345.00
97,452 - 97,487 5,347.00
97,487 - 97,522 5,349.00
97,522 - 97,557 5,351.00
97,557 - 97,591 5,353.00
97,591 - 97,626 5,355.00
97,626 - 97,661 5,357.00
97,661 - 97,696 5,359.00
97,696 - 97,730 5,361.00
97,730 - 97,765 5,363.00
97,765 - 97,800 5,365.00
97,800 - 97,835 5,367.00
97,835 - 97,870 5,369.00
97,870 - 97,904 5,371.00
97,904 - 97,939 5,373.00
97,939 - 97,974 5,375.00
97,974 - 98,009 5,377.00
98,009 - 98,043 5,379.00
98,043 - 98,078 5,381.00
98,078 - 98,113 5,383.00
98,113 - 98,148 5,385.00
98,148 - 98,183 5,387.00
98,183 - 98,217 5,389.00
98,217 - 98,252 5,391.00
98,252 - 98,287 5,393.00
98,287 - 98,321 5,395.00
98,321 - 98,356 5,397.00
Visit our website at www.tax.virginia.gov for expanded 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
P.O. Box 186, Accomac, VA 23301
757-787-5747
Albemarle County * - 003
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 434-296-5855
Alexandria City* - 510
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-746-4800
Alleghany County - 005
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-863-6640
Amelia County - 007
P.O. Box 269, Amelia Court House, VA 23002 804-561-2158
Amherst County - 009
P.O. Box 719, Amherst, VA 24521
434-946-9310
Appomattox County - 011
P.O. Box 125, Appomattox, VA 24522
434-352-7450
Arlington County - 013
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-228-4017
Augusta County - 015
P.O. Box 959, Verona, VA 24482
540-245-5640
Bath County - 017
P.O. Box 130, Warm Springs, VA 24484
540-839-7231
Bedford County - 019
122 E. Main St., Suite 103, Bedford, VA 24523 540-586-7621
Bland County - 021
P.O. Box 130, Bland, VA 24315
276-688-4291
Botetourt County - 023
57 S. Center Dr., Daleville, VA 24083
540-928-2050
Bristol City - 520
497 Cumberland St., Room 101, Bristol, VA 24201 276-645-7316
Brunswick County - 025
P.O. Box 669, Lawrenceville, VA 23868
434-848-2313
Buchanan County - 027
P.O. Box 1042, Grundy, VA 24614
276-935-6542
Buckingham County - 029
P.O. Box 138, Buckingham, VA 23921
434-969-4972
Buena Vista City - 530
2039 Sycamore Ave., Buena Vista, VA 24416 540-261-8611
Campbell County - 031
85 Carden Ln., Ste. C, Rustburg, VA 24588 434-332-9518
Caroline County - 033
P.O. Box 819, Bowling Green, VA 22427
804-633-9834
Carroll County - 035
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 276-730-3080
Charles City County - 036
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-652-2161
Charlotte County - 037
P.O. Box 308, Charlotte C.H., VA 23923
434-542-5546
Charlottesville City - 540
P.O. Box 2964, Charlottesville, VA 22902 -2964 434-970-3160
Chesapeake City - 550
P.O. Box 15285, Chesapeake, VA 23328
757-382-6455
Chesterfield County - 041
P.O. Box 124, Chesterfield, VA 23832
804-748-1281
Clarke County - 043
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-955-5108
Colonial Heights City - 570
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-520-9280
Covington City - 580
P.O. Drawer 58, Covington, VA 24426
540-965-6350
Craig County - 045
P.O. Box 186, New Castle, VA 24127
540-864-6241
Culpeper County - 047
P.O. Box 1807, Culpeper, VA 22701
540-727-3443
Cumberland County - 049
P.O. Box 77, Cumberland, VA 23040
804-492-4280
Danville City - 590
P.O. Box 480, Danville, VA 24543
434-799-5145
Dickenson County - 051
P.O. Box 1067, Clintwood, VA 24228
276-926-1646
Dinwiddie County - 053
P.O. Box 104, Dinwiddie, VA 23841
804-469-4500
Emporia City - 595
P.O. Box 956. Emporia, VA 23847
434-634-5405
Essex County - 057
P.O. Box 879, Tappahannock, VA 22560
804-443-4737
Fairfax City - 600
City Hall, Rm. 224, 10455 Armstrong St.
Fairfax, VA 22030
703-385-7885
Fairfax County - 059
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-222-8234
Falls Church City - 610
300 Park Ave., # 202W
Falls Church, VA 22046
703-248-5450
Fauquier County - 061
P.O. Box 149, Warrenton, VA 20188-0149
540-422-8166
Floyd County - 063
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-745-9345
Fluvanna County - 065
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 434-591-1940
Franklin City - 620
207 West Second Ave., Franklin, VA 23851 757-562-8552
Franklin County - 067
1255 Franklin St., Ste. 102, Rocky Mt., VA 24151 540-483-3083
Frederick County - 069
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-665-5681
Fredericksburg City - 630
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
Gloucester County - 073
6489 Main St., Suite 137, Gloucester, VA 23061 804-693-3451
Goochland County - 075
P.O. Box 60, Goochland, VA 23063
804-556-5807
Grayson County - 077
P.O. Box 126, Independence, VA 24348
276-773-2381
Greene County - 079
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 434-985-5211
Greensville County - 081
1781 Greensville County Circle, Room 132, Emporia, VA 23847 434-348-4227
Halifax County - 083
P.O. Box 1847, Halifax, VA 24558
434-476-3314
Hampton City - 650
P.O. Box 636, Hampton, VA 23669-0636
757-727-6690
Hanover County - 085
P.O. Box 129, Hanover, VA 23069
804-365-6129
Harrisonburg City - 660
409 S Main St., Harrisonburg, VA 22801
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
540-468-2142
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
King and Queen County - 097
P.O. Box 178, King & Queen Courthouse, VA 23085 804-785-5976
King George County - 099
10459 Courthouse Dr., Suite 101,
King George, VA 22485-3865
540-775-4664
King William County *- 101
P.O. Box 217, King William, VA 23086
804-769-4941
Lancaster County - 103
8311 Mary Ball Rd., Room 203, Lancaster, VA 22503 804-462-7920
Lee County - 105
P.O. Box 96, Jonesville, VA 24263
276-346-7722

COUNTIES and CITIES (CONTINUED)
You may mail your income tax return directly to the Department of Taxation at the addresses listed below or to your Commissioner of the Revenue at the above address.

REFUND RETURNS TAX DUE RETURNS

Virginia Department of Taxation Virginia Department of Taxation P.O. Box 1498 P.O. Box 760 Richmond, VA 23218-1498 Richmond, VA 23218-0760
Lexington City - 678
P.O. Box 921, Lexington, VA 24450
540-462-3701
Loudoun County - 107
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-777-0260
Louisa County - 109
1 Woolfolk Ave. Ste. 203, Louisa, VA 23093 540-967-3432
Lunenburg County - 111
11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952 434-696-2516
Lynchburg City - 680
P.O. Box 858, Lynchburg, VA 24505-0858
434-455-3870
Madison County - 113
P.O. Box 56, Madison, VA 22727
540-948-4421
Manassas City - 683
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-257-8222
Manassas Park City - 685
100 Park Central Plaza, Ste. 303
Manassas Park, VA 20111
703-335-8825
Martinsville City - 690
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 276-403-5131
Mathews County - 115
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-725-7168
Mecklenburg County - 117
P.O. Box 360, Boydton, VA 23917
434-738-6191
Middlesex County - 119
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-758-5331
Montgomery County - 121
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-382-5710
Nelson County - 125
P.O. Box 246, Lovingston, VA 22949
434-263-7070
New Kent County - 127
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-966-9610
Newport News City - 700
2400 Washington Ave., Newport News, VA 23607 757-926-8653
Norfolk City - 710
P.O. Box 2260, Norfolk, VA 23501-2260
757-664-7885
Northampton County - 131
P.O. Box 65, Eastville, VA 23347
757-678-0446
Northumberland County - 133
P.O. Box 309, Heathsville, VA 22473
804-580-4600
Norton City - 720
P.O. Box 347, Norton, VA 24273
276-679-0031
Nottoway County - 135
P.O. Box 5, Nottoway, VA 23955
434-645-9317
Orange County - 137
P.O. Box 389, Orange, VA 22960
540-672-4441
Page County - 139
103 S. Court St., Suite C, Luray, VA 22835 540-743-3840
Patrick County - 141
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 276-694-7131
Petersburg City - 730
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-733-2315
Pittsylvania County - 143
P.O. Box 272,Chatham, VA 24531-0272
434-432-7940
Poquoson City - 735
500 City Hall Ave., Poquoson, VA 23662
757-868-3020
Portsmouth City - 740
801 Crawford St., Portsmouth, VA 23704
757-393-8773
Powhatan County - 145
3834 Old Buckingham Rd., Ste. C,
Powhatan, VA 23139
804-598-5616
Prince Edward County - 147
P.O. Box 446, Farmville, VA 23901
434-392-3231
Prince George County - 149
P.O. Box 155, Prince George, VA 23875
804-722-8740
Prince William County* - 153
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-792-6710
Pulaski County - 155
52 West Main Street, Ste. 200, Pulaski, VA 24301 540-980-7750
Radford City - 750
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-731-3613
Rappahannock County - 157
P.O. Box 115, Washington, VA 22747
540-675-5370
Richmond City - 760
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-646-6474
Richmond County - 159
P.O. Box 366, Warsaw, VA 22572
804-333-3722
Roanoke City - 770
P.O. Box 718, Roanoke, VA 24004
540-853-6543
Roanoke County - 161
P.O. Box 21709, Roanoke, VA 24018
540-772-2049
Rockbridge County - 163
P.O. Box 1160, Lexington, VA 24450
540-463-3431
Rockingham County - 165
20 E. Gay St., Harrisonburg, VA 22802
540-564-3000
Russell County - 167
137 Highland Dr., Ste. C, Lebanon, VA 24266 276-889-8018
Salem City - 775
P.O. Box 869, Salem, VA 24153
540-375-3019
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
Smyth County - 173
P. O. Box 985, Marion, VA 24354
276-782-4040
Southampton County - 175
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 757-653-3030
Spotsylvania County - 177
P.O. Box 175, Spotsylvania, VA 22553
540-507-7054
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
Tazewell County - 185
135 Court St.,Suite 301, Tazewell, VA 24651-0020 276-385-1235
Virginia Beach City - 810
2401 Courthouse Dr., Bldg.1,
Virginia Beach, VA 23456
757-385-4483
Warren County - 187
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
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
York County - 199
P.O. Box 190, Yorktown, VA 23690
757-890-3381

Instructions for Form 760PY — Part-Year Resident Individual Income Tax Return

# VIRGINIA

# WHAT YOU CAN DO

# What's New

# When to File

# Filing Requirements

# FILING THRESHOLD

# RESIDENCY STATUS

# WHICH FORM TO FILE

# Schedule A Required if claiming itemized deductions on the Virginia return

# Schedule PY ADJS

# Schedule VAC Required for contributions to Commonwealth

# Schedule OSC Required to claim credit for tax paid to another state

# WHEN TO FILE

# WHERE TO FILE

# BALANCE DUE RETURNS

# FILING INFORMATION

# FILING STATUS

# EXEMPTIONS

# DEDUCTIONS

# PAYMENT OPTIONS

# REFUND OPTIONS

# Schedule Of Income Line Instructions

# Part 1 Income Distribution

# Part 2 Prorated Exemption Worksheet

# Part 3 Moving Information

# ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME

# SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME

# DEDUCTIONS FROM VIRGINIA ADJUSTED GROSS INCOME

# COMPUTATION FOR TAX CREDIT FOR LOW-INCOME INDIVIDUALS OR VIRGINIA

# EARNED INCOME CREDIT

# ADDITION TO TAX, PENALTY AND INTEREST

# Schedule VAC Instructions

# Part I - Commonwealth Savers Contributions

# Part II - Other Voluntary Contributions

# OUR PROGRAMS

# MISSION STATEMENT

# Schedule OSC Line Instructions

# RATIO SCHEDULE RATIO SCHEDULE FOR PRORATING PERSONAL EXEMPTIONS

# TAX RATE SCHEDULE

# TAX TABLE

# COUNTIES AND CITIES

# REFUND RETURNS TAX DUE RETURNS