Instructions for Form 763 — Nonresident Individual Income Tax Return

u Please file electronically! u

# Here are 6 advantages of filing electronically:

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

Va. Dept. of Taxation 2614090 Rev. 3/2026

# Income Tax Instructions

Virginia Tax Online Services www.tax.virginia.gov

# Get Your Tax Refund Faster Using e-File

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

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

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

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

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

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

# Make Online Payments

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

# Take Advantage of More Individual Online Services

From your personal home page you can:

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

# The Virginia Department of Taxation takes the protection of your information seriously.

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

# WHAT YOU CAN DO

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

• Do not provide personal information by mail, phone, email, or text to an unknown person
• File your taxes early - and file electronically
• Be sure you have all W-2s and other withholding statements before you file
• Include your Virginia Driver's License

Identification number and Issue Date on your return
If you think that you are a victim of identity theft, we suggest you take the following steps:

• Submit Form 14039 Identity Theft

Affidavit to the IRS

• Contact the Virginia Department of Taxation's

Identity Theft Information line at 804.404.4185

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

# Thank you for helping us prevent refund fraud.

For additional information, please see our website at www.tax.virginia.gov.

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 … 4
Filing Threshold … 4
Residency Status … 5
Which Form to File … 7
When to File … 7
Where to File … 8
Balance Due Returns … 8
Avoid Common Mistakes … 9
How to Assemble Your Return … 9
Form 763 Line Instructions … 9
Name, Address and Social Security Number (SSN) … 9
Check Boxes … 10
Filing Status … 10
Exemptions … 10
Age Deduction Worksheet … 12
Payment Options … 17
Refund Options … 17
Nonresident Allocation Percentage Table … 18
Line Instructions for Schedule 763 ADJ … 19
Conformity Update … 19
Additions to Federal Adjusted Gross Income … 19
Subtractions from Federal Adjusted Gross Income … 20
Deductions from Virginia Adjusted Gross Income … 24
Computation for Tax Credit for Low-Income Individuals or Virginia Earned Income Credit … 26 Addition to Tax, Penalty and Interest … 28 Instructions for Schedule VAC … 28 Commonwealth Savers Contributions … 28 Other Voluntary Contributions … 29 Voluntary Contribution Organizations … 30 Library Foundations … 32 Public School Foundations … 33 Credit for Taxes Paid to Another State … 34 Schedule OSC Line Instructions … 34 Tax Rate Schedule … 36 Mailing Addresses and Telephone Numbers … Back Cover of this Booklet

# 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.

# Reminders

Extension for Filing Income Tax Returns: All taxpayers are granted an automatic 6-month extension of time to file their income tax returns. No application for extension is required; however, any tentative tax due must be paid with an extension voucher, Form 760IP, by the original due date for filing the return.
You can file and pay your tentative tax online using the Department's eForms or Individual Online Services. Payments are made electronically and you may schedule payments to be made on a future date.
Electronic Filing Requirements for Certain Taxpayers:
For taxable years beginning on or after January 1, 2018 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 763, 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

# 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 on the back cover 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 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, by law the Department may issue a refund only if the amended return is filed within:

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

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 space provided. Select the reason code that best indicates why your return is being amended and enclose the appropriate documentation.

Code Amended Return Reason

03 Federal Return Amended or Adjusted - Enclose copy of IRS final determination, if applicable 04 Virginia Return - Changes to subtractions, deductions, additions, and credits

01 NOL

02 Partnership Level Federal Adjustment - Enclose

05 Pass-Through Entity Elective Tax Payment

# 30 Other - Enclose Explanation

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

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

Line 26 from amended

Form 763 and enter the total here … 2_ __

1. Overpayment, if any, as shown on original return or as previously adjusted … 3_ __
2. Subtract Line 3 from Line 2 … 4_ __
3. If Line 4 above is less than Line 18 on amended

Form 763, subtract

Line 4 above from Line 18 on amended Form 763.

This is the Tax You Owe … 5_ __

1. Refund. If Line 18 on amended Form 763 is less than Line 4 above, subtract Line 18 on amended Form 763 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. In addition, a copy of the final determination made by the IRS should be included to verify acceptance of the amended federal return. 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, an amended Virginia return must be filed within 1 year after the final determination of such federal change, correction or renegotiation. Include a copy of the federal adjustments. 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 763, indicating that this is an amended return. Also, place the reason code "01" in the adjacent box, indicating the return is the result of a net operating loss (NOL) carryback. Be sure to 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 or forms are 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 courtappointed Personal Representative.

Joint Filers, both Taxpayers Deceased: Follow the instructions for Single Filers.
Important: If a refund is due, the refund will be issued in the name of the surviving spouse or the estate of the decedent(s) unless a properly completed copy of federal Form 1310 is provided. When filing electronically, the Form 1310 must be included with the federal filing.

# 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 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.

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

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 from Line 2, minus any Virginia subtractions from Line 8. Information on Virginia additions and subtractions is included in the instructions later in this booklet.
If your income is only from wages, salaries and interest from a savings or checking account, your VAGI is usually the same as the federal adjusted gross income shown on your federal return. 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 a joint return (both must have Virginia Source Income) and your combined VAGI is less than … $23,900 Married, spouse has no income from any source and your VAGI is less than..$11,950 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 you 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 for 2025, 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 non-active 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 Schedule OSC on Page 34 of these instructions 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 (see the instructions to Form 760PY for more information).
If you have income from Virginia sources other than SCRA protected income, you must file Form 763, Nonresident Income Tax Return to report and pay Virginia income tax on such income.
Spouse's self-employment income: A spouse's income from self-employment may or may not qualify as SCRA protected income. Such income would qualify only if the predominant source of the business' income is from the spouse's performance of services. If the spouse's business does not employ others, and does not employ significant capital, then the predominant source of the business' income is from the spouse's performance of services. Please see Tax Bulletin 10-1 available at www.tax.virginia.gov for more details regarding a spouse's self-employment 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.
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 Columbia, 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, Maryland, Pennsylvania, West Virginia, or the District of Columbia 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 Virginia 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.

# 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 Virginia Adjusted Gross Income (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 you do not file the correct form, you will not compute the correct amount of tax. See the next section, "WHICH FORM TO FILE."

# 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.
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 spouse 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.
Members of the Armed Forces
Special rules apply to servicemembers and their spouses.
Please see the discussion of this topic early in these instructions, under "Military Personnel and Spouses of Military Personnel."
Unified Nonresident Composite Filers File Form 765
Partnerships, S corporations and limited liability companies may file, on behalf of their nonresident partners, shareholders, or members, a unified return (Form 765) thereby relieving these persons of the responsibility of filing a Virginia nonresident individual return. An owner of a pass-through entity may also need to file a nonresident return (Form 763) to report Virginia source income that was not included on a Form 765. Income reported on a unified return would be subtracted on the Form 763 using Code 50 (Pass-Through Entity Income) on Lines 6b - 6d of the Schedule 763 ADJ.
Other Frequently Used Virginia Forms
Virginia Schedule A

• Required if claiming itemized deductions on the

Virginia return
Schedule 763 ADJ - Required for:

• Additions to federal adjusted gross income
• Subtractions from federal adjusted gross income
• Deductions from Virginia Adjusted Gross Income
• Credit for Low-Income Individuals
• Addition to tax, penalty, and interest

Schedule ADJS

• Required for Additions, Subtractions and Deductions from Virginia Adjusted Gross Income. in excess of the lines provided on Schedule 763 ADJ

Schedule VAC

• Required for contributions to Commonwealth Savers

Accounts and Other Voluntary Contributions
Schedule CR

• Required to claim most tax credits. For some Schedule

CR credits, other forms are required.

• Required to compute the addition to tax for individuals, estates and trusts
• Required to compute the addition to tax for farmers, fishermen and merchant seamen
• Used to make an extension payment

Form CU-7

• Consumer's Use Tax Return
• Used to make estimated tax payments
• Used by nonresidents to claim a refund of Virginia tax withheld if not required to file

Schedule OSC

• Required to claim credit for taxes paid to another state
• Required for partners filing an amended return due to a federal partnership audit and change in taxable income

# When To File

# Calendar Year Filers - May 1, 2026

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 your return 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. Service members claiming this extension should write "Combat Zone" across the top of their tax returns and on the envelopes used to mail their returns. Such combat zone personnel should similarly write "Combat Zone" across the top of 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, in the Laws, Rules, and Decisions Section of the Department's 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. Service members who claim this extension should write "Overseas Noncombat" on the top of their tax returns.

# Extension Requests

Extension Provisions: Virginia law provides an automatic 6-month filing extension for income tax returns. No application for extension is required. The extension is for filing the return, not for payment of the tax; therefore, you must pay at least 90% of your tax by the due date, May 1 for calendar year filers. To 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, 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

To file by mail, use the mailing address listed on the back cover of this booklet for the city or county in which all or the principal part of income from Virginia sources was derived.
Returns can be filed directly with the Virginia Department of Taxation. Most nonresident returns can also be filed electronically.

# 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 check box on Line 35 of Form 763, 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 on the inside back cover of this booklet.

# Avoid Common Mistakes

• Sign your return.
• Make sure your name, address and Social Security

Number(s) are correct.

• Complete all applicable check boxes.
• Verify all entries and check all math.
• If you itemized deductions, complete Line 10 on Form 763.
• 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 them 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 763 ADJ
• Schedule ADJS
• Schedule CR
• Schedule VAC
• Virginia Schedule A
• Schedule OSC
• Form 760C or Form 760F
• Form 502FED-1
• 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 Forms W-2, W-2G, 1099, and VK-1 that indicate the same amount of Virginia income tax withheld as the amount you claim on your return. Enclose these with your return. When enclosing Form VK-1, fold in half and enclose in front of return.
Payments
Submit check with your return. If paying by credit card, please check the box on Line 35 of Form 763.
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.

# Check Boxes

Below the name and address section, there are several check boxes. Please check all boxes that apply.

• Amended Return Check this box if this is an amended return. For more information, please refer to the "Amended Return" section of these instructions.

Amended Return Reason Code
•
If this is an amended return, enter reason code in box.
See reason code chart on Page 3 of these instructions.

• 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, see the instruction for Line 11.
• Name(s) and Address Different Than Shown on 2024

Virginia Return
Check this box if your name, spouse's name or address is different than the one on your 2024 Virginia Return.
• Qualifying Farmer, Fisherman, or Merchant Seaman
Check this box if you are a self-employed farmer, fisherman, or merchant seaman and at least two-thirds 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" section in these instructions for details.
• Overseas on Due Date
Check this box if you were living or traveling outside the United States and Puerto Rico (including serving in the military or naval service), on May 1, 2026. You must file your return by July 1, 2026.

• Earned Income Tax Credit Claimed on Federal Return If you claimed an Earned Income Tax Credit on your 2025 federal return, enter the amount claimed.

# 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.
If claiming Filing Status 3 or Filing Status 4, 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.
Single (Filing Status 1)
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.
Married, Filing Joint Return (Filing Status 2)
BOTH spouses must have Virginia source income.
You and your spouse may choose to file a joint return if both have Virginia Source Income and:

• you computed your federal income tax liabilities together on a joint federal return; or
• neither of you was required to file a federal return.

When using Filing Status 2 or 3 on Form 763, your spouse's exemption is included in the "Spouse" column. Do not claim your spouse as a dependent.
Married, Spouse Has No Income from Any Source
(Filing Status 3)
Both spouses must file under this status if:

• federal income tax liabilities are determined on a joint federal return; or
• neither files a federal return; or
• one spouse files a separate return and the other spouse has no gross income and was not a dependent of another taxpayer. Note that in this case, the standard deduction is limited to $8,750.

Married, Filing Separate Returns (Filing Status 4)
A separate return must be filed if one of the following applies:

• both spouses are nonresidents and both have income from Virginia sources, but do not elect to file jointly;
• both spouses are nonresidents and both have income, but only one has income from Virginia sources; or
• one is a resident and the other is a nonresident with income from Virginia sources and they do not elect to file a joint resident return.

A spouse may claim only those personal exemptions, itemized deductions and other deductions that could have been claimed had a separate federal return been completed. If the number of dependent exemptions or the amount of itemized deductions cannot be accounted for separately, they must be proportionately allocated between each spouse based on the income attributable to each. For example, if you file a joint federal return, one of you is a nonresident and you are unable to account separately for the child and dependent care deduction, that deduction must be proportionately allocated between each spouse based on the income attributable to each. One spouse may never claim less than a whole personal exemption. Even in the case where spouses have equal income and one child, only one spouse may claim that child.

# Exemptions

Enter the number of exemptions allowed in the appropriate boxes. The first exemption box has been completed for you.
Section 1
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.
Multiply the sum of the exemptions claimed in the "You" and "Dependents" boxes by $930.

Section 2
65 or Over
For the 2025 taxable year, taxpayers born on or before January 1, 1961, may qualify to claim an age deduction based on their birth date, filing status and income.
Blind
To qualify for the additional personal exemption for the blind, you must have been considered blind for federal income tax purposes.
Multiply the sum of exemptions claimed for "65 or over" and "Blind" by $800.

Exemption Amount
Add the dollar amount from "Total Section 1" box to the dollar amount from "Total Section 2" box. Enter this amount on Line 12.

# HOW TO ENTER NUMBERS

Round to Whole Dollars: To improve return preparation accuracy and speed the processing of your return, all amount entries on your return must be rounded to the nearest dollar. Amounts less than 50 cents are to be rounded down while all amounts 50 cents - 99 cents are to be rounded up.
Negative Numbers: Enter negative numbers (less than 0) in brackets. For example, if your federal adjusted gross income was negative 12,000 enter this as [12,000].

# Line 1 Adjusted Gross Income

Enter the total amount of your federal adjusted gross income from your federal income tax return. Do not enter your federal taxable income.
Where spouses have filed a joint return for federal income tax purposes and have not elected to file a joint Virginia income tax return, such items allowable for Virginia income tax purposes must be allocated and adjusted as follows:

• Each spouse must claim their income. Income must be allocated to the spouse who earned the income and with respect to whose property the income is attributable.
• Allowable adjustments to federal gross income with respect to trade, business, production of income or employment must be allocated to the spouse to whom they relate.

# Line 2 Additions from Schedule 763 ADJ

Complete Schedule 763 ADJ, Lines 1 through 3 and enter the amount from Line 3.

# Line 3 Total

Add Lines 1 and 2 and enter the total.

# Line 4 Age Deduction

Are you eligible to claim an age deduction?
If claiming an Age Deduction, see the Age Deduction instructions and complete the Age Deduction Worksheet on Page 12 in order to calculate the Qualifying 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 one 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 or a Credit for Low-Income and your birth date is on or before January 1, 1961, please read the information below to determine if you qualify for an age deduction and how to compute the amount of the age deduction you may claim for 2025.

# Enter Birth Date

Enter your birth date in the name and address section on Page 1.

• For Filing Status 1, enter your birth date.
• For Filing Status 2, 3, and 4, enter your birth date and your spouse's birth date. Both birth dates are required even if only one qualifies for an age deduction.

# Notice to All Married Taxpayers

A married taxpayer's income based age deduction is always determined using the married taxpayers' joint adjusted federal adjusted gross income or "AFAGI."
Regardless of whether you are filing jointly or separately, if you are married, your income based age deduction is determined using both spouse's income.
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 the joint age deduction is allocated to each taxpayer.

# 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.
• 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,

# Age 65 and Older Income Based Deduction Worksheet

Line 5 Social Security and Equivalent Tier 1 Railroad

# Retirement Act Benefits

Enter the amount of Title II Social Security Act Benefits and Equivalent Tier 1 Railroad Retirement Act Benefits included in adjusted gross income on your federal income tax return due to IRC § 86. This is the amount reported as taxable social security benefits on your federal return.

Do not include Tier 2 Railroad Retirement Benefits and Other Railroad Retirement and Railroad Unemployment Benefits.
See instructions for Schedule 763 ADJ to determine if these benefits can be included as other subtractions.

# Line 6 State Income Tax Refund or Overpayment Credit

Enter the state income tax refund that you reported as income on your federal 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 subtracted from federal adjusted gross income on the Virginia return.

Line 7 Subtractions from Schedule 763 ADJ
Complete Schedule 763 ADJ, Lines 4 through 7, and enter the amount from Line 7.

Line 8 Subtotal
Add Lines 4a, 4b, 5, 6, and 7 and enter the total.

# Line 9 Virginia Adjusted Gross Income

Subtract Line 8 from Line 3 and enter the result.
You are not required to file an individual income tax return if:

• you are single (Filing Status 1) and Line 9 is less than $11,950;
• you are married, filing a joint return (Filing Status 2) and Line 9 is less than $23,900; or
• you are married and your spouse has no income from any source (Filing Status 3) or you are married filing a separate return from your spouse (Filing Status 4) and Line 9 is less than $11,950.

The filing threshold amount for a dependent (regardless of age) is the same as for any other individual (even if the dependent's standard deduction would be limited on Line 11).
If you are not required to file a return, but had income tax withheld or made estimated income tax payments, take the following steps to claim your full refund:

• complete Lines 10 through 17 and enter "0" as your tax on Line 18.
• complete Lines 19a through 36. You are entitled to a full refund because your income is below the filing threshold.

If you are required to file a return, continue to Line 10.

# Line 10 Itemized Deductions

You must claim itemized deductions on your Virginia return if you claimed itemized deductions on your federal return. The copy of your federal income tax return enclosed with
Form 763 must include federal Schedule A.
If you claimed itemized deductions, enter the amount from Line 19 of the Virginia Schedule A and enclose this schedule with your return. See the Virginia Schedule A instructions for more information.

# Line 11 Virginia Deductions

If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Virginia return. Legislation enacted during the 2025 General Assembly session increased the standard deduction for Taxable Years 2025 and 2026 from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers filing jointly. The increase in the standard deduction is scheduled to sunset after Taxable Year 2026 and revert to the standard deduction amounts that applied prior to Taxable Year 2019: $3,000 for single filers and $6,000 for married couples filing jointly.
Enter the applicable standard deduction amount shown below on Form 763, Line 11.

Filing Standard

Status Deduction

1. Single … $8,750
2. Married, filing joint return … $17,500
3. Married, spouse has no income from any source … $8,750
4. Married, filing separate return … $8,750

# 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 763 if you can be claimed as a dependent on another's return.
Your maximum standard deduction for Line 11 is the lesser of EARNED INCOME; or

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

Example: A person claimed as a dependent on another taxpayer's return has $4,200 interest from a bank account (unearned income) and $1,200 from a summer job (earned income). The standard deduction is $1,200 (the lesser of earned income or $8,750). If this dependent had earned income of $9,200 from the summer job, the full standard deduction of $8,750 would be allowed. All dependents are subject to the limitation. This includes children under age 19 and full‑time students under the age of 24 who are eligible to be claimed as dependents on their parents' returns.

Remember to check the box on Page 1 of the Form 763 if you can be claimed as a dependent on someone else's return and had unearned income. 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 12 Exemption Amount

Add the dollar amount from Exemption Section 1 to the dollar amount from Exemption Section 2.

# Line 13 Deductions from Schedule 763 ADJ

Note: Additional information regarding deductions and other changes required as a result of the 2025 General Assembly is posted at www.tax.virginia.gov.
If you reported any deductions on Schedule 763 ADJ, enter the total amount from Line 9.

# Line 14 Subtotal

Add Lines 10, 11, 12, and 13 and enter the total.

# Line 15 Taxable Income Computed as a Resident

Subtract Line 14 from Line 9 and enter the result.

Line 16 Percentage from Nonresident Allocation

# Percentage Table

Complete the Nonresident Allocation Percentage Table on Page 2 of Form 763, Lines 1 through 15 and enter the percentage from Line 15 on Line 16 of the Form 763. Enter 100% if all of your income is from Virginia sources.
NOTE: Compute the percentage amount to one decimal place (example: 5.4%) not to exceed 100% or an amount less than 0. If the percentage amount is not entered as one decimal place, the processing of your return may be delayed.

Line 17 Nonresident Taxable Income
Multiply the amount shown on Line 15 by the percentage shown on Line 16 and enter the result.

Line 18 Income Tax
Enter the tax from the Tax Table included in these instructions.
If Line 17 exceeds the maximum amount listed in the Tax Table, compute the tax using the Tax Rate Schedule.

Line 19a Your Virginia Income Tax Withheld
Enter the amount shown as Virginia income tax withheld on Forms W-2, W‑2G, 1099, or VK-1. Each form must show Virginia as the state where the income tax was withheld.
Enclose the forms with your return.

# Line 19b Spouse's Virginia Income Tax Withheld

Enter the amount shown as Virginia income tax withheld on Forms W-2, W‑2G, 1099, or VK-1. Each form must show Virginia as the state where the income tax was withheld.
Enclose the forms with your return.
Withholding Forms: To receive credit for withholding, you must enclose withholding statements (Forms W-2, W‑2G, 1099, and VK-1) with your return. Make sure these withholding forms are easy to read and indicate the same amount(s) of withholding as you claim. Also, these statements must show the correct Social Security Numbers and that the withholding was paid to Virginia. Enclose these forms with your Form 763. If you need a corrected Form W-2, W-2G, 1099 or VK-1, you must contact the issuer of that form.

Line 20 2025 Estimated Income Tax Payments
Enter the amount of 2025 Virginia estimated income tax payments.

Line 21 Income Tax Carryover from Prior Year
Enter any estimated income tax carryover from your 2024 individual income tax return.

Line 22 Extension Payments
Enter the total tentative tax payment made with Form 760IP.

Line 23 Tax 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 Credit, you may be eligible to claim the Credit for Low-Income Individuals or the Virginia Earned Income Credit. Individuals who are dependents on another taxpayer's return are not eligible for either 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 taxpayers who are blind or age 65 and over
• Age deduction

If you are eligible, calculate these credits by completing Schedule 763 ADJ, Lines 10 through 17. Enter the credit amount from Line 17 of Schedule 763 ADJ on Line 23 of Form 763. See instructions for Schedule 763 ADJ starting on Page 19.

# Line 24 Credit for Tax Paid to Another State

Generally, Virginia will not allow taxpayers filing nonresident individual income tax returns to claim credit for income tax paid to another state. The only exception to the above rule involves income taxes paid to the following states:

• Arizona • District of Columbia
• California • Oregon

If you are a resident of one of the above states and have Virginia source income as a "nonresident" and the income is taxed by both Virginia and the other state, you are eligible for this credit.
After you have completed Schedule OSC, enter the credit amount from Schedule OSC on Line 24. See instructions for Schedule OSC on Page 34.

# 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, Where to Get Forms.
For details on these credits and information on carryover and pass-through provisions, refer to Schedule CR, Schedule CR instructions and the organizations or forms specified.
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

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 763 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

• Qualified Equity and Subordinated Debt Investments

# Tax Credit

• Waste Motor Oil Burning Equipment Tax Credit
• Biodiesel and Green Diesel Fuels Tax Credit cases, you should complete Form 760C to show when the income was received and what the addition to tax should be.

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

• 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 voids the addition to tax.

# Line 3 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

• 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 becomes the purchaser's responsibility to pay the sales tax (i.e., consumer's use tax). Report any sales tax amount you owe on your return. If you do not owe sales tax, 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

• Conservation Tillage and Precision Agricultural

Equipment Tax Credit

• Pass-Through Entity Elective Tax Payment Credit

Line 26 Total Payments and Credits
Add Lines 19a through 25 and enter the amount.

Line 27 Income Tax You Owe
If Line 18 is larger than Line 26, enter the difference.

Line 28 Overpayment Amount
If Line 26 is larger than Line 18, enter the difference.
Line 29 Credit to 2026 Estimated Income Tax 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% Enter the amount of the net overpayment amount from Line 28 to be credited to 2026 estimated tax. 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).

1.0% Food For Home Consumption and Personal

# Hygiene Products Tax Rate

# Additional Local Option Tax: Several localities have

•
See instructions for guidance. adopted an additional 1% local option sales and use tax.
Estimated
This tax is in addition to the 1% general local sales and Taxable Sales Tax use tax authorized under current law. The combined tax Purchases in these localities is 6.3% (4.3% state tax, 1% local tax Food and and 1% additional local option tax). See participating localities under the 6.3% tax rate below.
Personal

Sales of Eligible Food Items and Personal Hygiene
•
7% 6.3% 6% 5.3% 1%
Products: These items are exempt from state sales tax, Rate Rate Rate Rate Rate but are subject to a 1% general local sales and use tax in all cities and counties in Virginia.

7% General Rate
$ -- $ 25 $ 1 $ 1 $ 1 $ 1 $ 0
$ 25 $ 50 $ 3 $ 2 $ 2 $ 2 $ 0
$ 50 $ 75 $ 4 $ 4 $ 4 $ 3 $ 1
Apply the 7% rate to items delivered to locations in the Historic Triangle region:

York County

• James City County •
• Williamsburg City

# 6.3% General Rate

$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
Apply the 6.3% rate to items delivered to the following localities: $250 $275 $ 18 $ 17 $ 16 $ 14 $ 3 $275 $300 $ 20 $ 18 $ 17 $ 15 $ 3

Henry County

• City of Danville •

Northampton County

• Charlotte County •

Patrick County

• Gloucester County •

Pittsylvania County

• Halifax County •

# 6% General Rate

$350 $375 $ 25 $ 23 $ 22 $ 19 $ 4
$375 $400 $ 27 $ 24 $ 23 $ 21 $ 4
$400 $425 $ 29 $ 26 $ 25 $ 22 $ 4
Apply the 6% rate to items delivered to locations in the Hampton $425 $450 $ 31 $ 28 $ 26 $ 23 $ 4 Roads, Northern Virginia and Central Virginia regions:

Franklin City

• Chesapeake City •

Newport News City

• Hampton City •

Poquoson City

• Norfolk City •

Suffolk City

• Portsmouth City •

Isle of Wight County

• Virginia Beach City •
• Southampton County

Fairfax City

• Alexandria City •

Manassas City

• Falls Church City •

Arlington County

• Manassas Park City •

Loudoun County

• Fairfax County •
• Prince William County

Henrico County

• Charles City County •

New Kent County

• Chesterfield County •

Powhatan County

• Goochland County •

Richmond City

• Hanover County •

5.3% General Rate
Apply in all other Virginia cities and counties.
$925 $950 $ 66 $ 59 $ 56 $ 50 $ 9
$950 $975 $ 67 $ 61 $ 58 $ 51 $ 10

Rate Rate Rate Rate Rate
$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 B. Food and

Merchandise Personal

5.3%, 6.0%, Hygiene
6.3% or 7%* Products
1.0%

1. Enter Taxable

1. Multiply by sales tax rate
2. Add Line 2, Columns A and B

Enter the total on Form 763, Line 33. If you have no sales and use tax to report, you must check the box on Form 763, Line 33.
*Use the tax rate for your city or county

# Line 34 - Subtotal

Add Lines 29 through 33 and enter the amount.

# Line 35 - Amount You Owe

IF YOU OWE TAX on Line 27, add Lines 27 and 34.
— OR —
If Line 28 is an OVERPAYMENT and Line 34 is LARGER THAN Line 28, enter the difference. This is the amount you owe.

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

If you are not required to submit payments electronically, you have the option to pay by check.
Check
Make your check payable to the Treasurer or Director of Finance of the city or county in which all or the principal part of income from Virginia sources was derived. See the inside back cover of this booklet for a listing of localities. Make sure your Social Security Number is on your check and make a notation that it is your 2025 Virginia income tax payment.
Submit your check with your return. Important: If you make your payment by check after filing your return, do not submit a copy of your previously filed return with your payment.
Credit Card
If you file your return locally, call your Commissioner of the Revenue's office for instructions on how to pay. Phone numbers are listed on the back cover of this booklet.
If you file electronically or mail your return directly to the www.tax.virginia.gov/ Department of Taxation, visit 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, subtract Line 34 from Line 28 and enter the refund amount. If you are due a refund and do not complete Line 36, your refund may be delayed.

# Refund Options

# Get Your Refund Faster With Direct Deposit

The Commonwealth of Virginia will no longer issue individual income tax refunds through debit cards.
Have your refund deposited directly into your bank account.
If the ultimate destination of your refund is to a financial institution within the territorial jurisdiction of the United States, you can use direct deposit to receive your refund fast! Please note, however, that the Department will not support the direct bank deposit to refunds when the ultimate destination is a financial institution outside the territorial jurisdiction of the United States. Attempting to use the Direct Bank Deposit option to transfer funds electronically to such foreign financial institutions will significantly delay the issuance of your refund.
Check the box to indicate whether the account number is for a checking or savings account.
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.

Refund Check
If you prefer to have your refund 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.

# Nonresident Allocation Percentage Table

Complete this table to determine the percentage of your income derived from Virginia sources. Each type of income listed is from TOTAL INCOME shown on the federal individual income tax return with the exception of Lines 12 and 13. Do not include any income that was already included on a unified nonresident return.

# Lines 1 through 13, Column A

Lines 1 Through 11
For each type of income listed, enter in Column A the amount reported as income on your federal individual income tax return. NOTE: Do not reduce this income by any adjustments to income shown on your federal individual income tax return.

# Line 12 Interest on Obligations of Other States

Enter the amount from Schedule 763 ADJ, Line 1.

# Line 13 Lump-Sum Distributions/Accumulation

Distributions
Enter the total lump‑sum and accumulation distributions included on Line 3 of Schedule 763 ADJ.

# Lines 1 Through 13, Column B

For each type of income listed in Column A, enter in Column B the portion of the income that is from Virginia sources.
Income from Virginia sources includes:

1. Items of income gain, loss and deductions attributable to: a. The ownership of any interest in real or tangible personal property in Virginia; b. A business trade, profession, or occupation carried on in Virginia; and c. Prizes paid by the Virginia Lottery Department and gambling winnings from wagers placed or paid at a location in Virginia.
2. Income from intangible personal property, including annuities, dividends, interest, royalties and gains from the disposition of intangible personal property employed by an individual in a business, trade, profession or occupation carried on in this state (for example: dividend income from a Virginia S corporation).
3. Exception for Certain Nonresidents: Residents of

Kentucky, Maryland, Pennsylvania, West Virginia, and the District of Columbia who meet the "Exceptions for Certain Nonresidents" in these instructions are not required to file a Virginia return if their only income from Virginia sources was from salaries and wages. If these individuals have business income from Virginia sources, other than from salaries and wages, only that other business income should be entered in Column B. For most nonresidents, the income shown on Lines 2, 3, and 12, Column A, is not considered income from Virginia sources. For example, if a nonresident earned interest from a bank account or dividends from a corporation located in Virginia, that income is intangible income and therefore would generally not be entered in Column B. Virginia does not tax nonresident individuals on intangible income except as noted in number 2 above.

# Line 14 Total

Total Lines 1 through 13, Column A and Column B.

# Line 15 Nonresident Allocation Percentage

Divide Line 14, Column B, by Line 14, Column A, and report the result as a percentage amount to one decimal place, showing no more than 100% or less than 0%. Example:
0.3163 becomes 31.6%. Enter the percentage here and on Line 16, Form 763, Page 1.

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 obtain 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 electronic delivery. If you previously selected electronic delivery 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

The signature block on Form 763 is on the bottom of Page

1. 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.

Telephone Numbers
Include your daytime phone numbers in the spaces provided.
Phone numbers are requested so the Department can contact you if there is a question about your return.

Tax Preparer Information
If you paid someone to prepare your return, the preparer should provide contact information in the spaces 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 the return.

For returns completed by a paid preparer, the tax preparer should 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.

# Line Instructions for Schedule 763 ADJ

Conformity Update for 2025
Virginia's Conformity with the Internal Revenue Code
During the 2026 General Assembly Session, the 2026
Amendments to the 2025 Appropriation Act replaced
Virginia's suspended rolling conformity to the IRC with a fixed conformity date of December 31, 2025. The legislation also provides that Virginia will automatically conform to any federal tax law amendment that extends the expiration date of a federal tax provision to which Virginia conforms or has previously conformed. This legislation allows Virginia to conform to most of the provisions of the 2025 federal Budget Reconciliation Act (P.L. 119-21) and decreases Virginia's deduction for disallowed business interest for Taxable Year 2025.
See the What's New section on page 1 of these instructions for additional information regarding Virginia's conformity with the Internal Revenud Code and adjustments that may be required as a result of conformity legislation. Refer to Tax Bulletin 26-1 at www.tax.virginia.gov for more information on conformity legislation.

# Federal Adjusted Gross Income

# Mutual Funds

If you received federally tax exempt interest dividends from a regulated investment company (mutual fund) that invested in obligations both taxable and exempt for Virginia purposes, the entire dividend income must be entered as an addition unless you enclose a statement provided by the fund that:

• details the amount of dividends you earned; 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 states 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.

# Line 1 Interest on Obligations of Other States

Enter the interest not included in federal adjusted gross income, less related expenses to the extent not deducted in determining federal taxable income, on obligations 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 2 Other Additions

Enter on Line 2a any addition due to 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 the additions … __
C. Total of Lines A and B: Enter the total of Lines A and B here and on Schedule 763 ADJ Line 2a … __

# 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 you have more than 2 additions on Lines
2b-2c of Schedule 763 ADJ, use the supplemental
Schedule ADJS to provide the code and amount for each addition in excess of two. Enter the total of all additions on Line 3 of Schedule 763 ADJ and check the box at the bottom of the form. Be sure to enclose
Schedule ADJS with your return.

Code Description

# 10 Interest on Federally Tax-Exempt US Obligations

Enter the interest or dividends, less related expenses to the extent not deducted in determining federal taxable income, on obligations or securities of any authority, commission 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 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.

1. Enter the total amount of the distribution subject to federal tax (ordinary income and capital gain).__
2. Enter the total federal minimum distribution allowance, federal death benefit exclusion and federal estate tax exclusion … __
3. Deduct Line 2 from Line 1. Enter code, and amount on Schedule 763 ADJ … __

# 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, see the First-Time Home Buyer Savings Account Guidelines, in the Laws, Rules & Decisions section of the website at www.tax.virginia.gov.

# 18 Food Donation

To the extent a credit is allowed for growing food crops or producing wholesome foods in the Commonwealth and donating such crops or wholesome foods to a nonprofit food bank, an addition to the taxpayer's federal adjusted gross income is required for any amount claimed by the taxpayer as a federal income tax deduction for such donation.

# 19 Federal Partnership Income Addition

Income related to certain partnership adjustments that result from federal tax changes and other changes to federal taxable income 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 2a, 2b, and 2c and enter on Line 3 and on Form 763, Line 2.

# 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).
Service members 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 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 provide this information, enter the exempt portion of income on Line 4 or Line 6 as appropriate.

# Line 4 Income from U.S. Obligations

Enter the amount of income (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 authority, 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 contracts or normal business transactions.
The following is a partial list of taxable and exempt income.
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 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. 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 subtraction on Line 5a.

Spouse, Filing Status 2 Enter SPOUSE'S subtraction on
Line 5b.
NOTE: Eligible taxpayers may claim EITHER this disability income subtraction OR the age deduction on Line 4, Form

1. 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 6 Other Subtractions

Line 6a Enter the amount if you have any subtraction due to Conformity.
A. Bonus Depreciation: For an explanation, please see the section titled, Conformity Update. Enter the amount that should be subtracted from federal adjusted gross income based upon the recomputation of allowable depreciation … _ __
B. Other Conformity Subtractions:
If you are required to make any other Conformity subtractions listed in the Conformity Update for 2025 above, enter the total amount of such subtractions on this line. Also enclose a schedule and explanation of the additions … _ __
C. Total of Lines A and B: Enter the total of Lines A and B here and on Schedule 763 ADJ, Line 6a … _ __

# Lines 6b-6d Other Subtractions

Enter the code and subtraction amount on Lines 6b-6d.
If you have more than 3 subtractions, use the supplemental
Schedule ADJS to provide the code and amount for each subtraction in excess of 3. Enter the total of all subtractions on Line 7 of Schedule 763 ADJ and check the box at the bottom of the form. Be sure to enclose
Schedule ADJS with your return.

Code Description

20 Income from Virginia Obligations
Enter the amount of income from Virginia obligations that you included in your federal adjusted gross income.

Federal Work Opportunity Tax Credit Wages
Enter the amount of wages or salaries eligible for the federal work opportunity tax credit that you included in your federal adjusted gross income. Do not enter the federal credit amount.

22 Tier 2 and Other Railroad Retirement

and Railroad Unemployment Benefits
Enter the amount of Tier 2 vested dual benefits and other Railroad Retirement Act Benefits and Railroad

Unemployment Insurance Act Benefits included in federal adjusted gross income and reported on your federal return as a taxable pension or annuity.
If any part of your Tier 1 Railroad Retirement Act paid to another state. Virginia does not previously tax contributions to the Virginia retirement plan. benefits paid by the Railroad Retirement Board is properly treated as a fully taxable pension on your federal income tax return, 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

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. and railroad retirement benefits on your federal return because that portion should be deducted on Line 5 of the Form 763.
This subtraction does not apply to supplemental

# Unemployment Benefits

Enter the amount of unemployment compensation benefits received during the taxable year reported as income on your federal income tax return. 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.

Virginia Lottery Prizes
Enter the sum of all prizes under $600 awarded to you by the Virginia Lottery Department to the extent that you included them in your federal adjusted gross income.

# Virginia National Guard Income

Enter the amount of wages or salaries included in federal adjusted gross income for active and inactive service in the Virginia National Guard. Effective for taxable years beginning on 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

# 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. this subtraction, you cannot claim a Credit for Low-Income Individuals or Virginia Earned Income Credit.

Military Pay and Allowances Attributable to Active
Duty Service in a Combat Zone or a Qualified

# Hazardous Duty Area

Enter any military pay and allowances earned while serving by the order of the President of the United States with the consent of Congress in a combat zone or qualified hazardous duty area treated as a combat zone for federal tax purposes pursuant to IRC § 112

# Federal and State Employees

Any individual who qualifies as a federal or state employee earning $15,000 or less in annual salary from all employment can subtract up to $15,000 of the salary from that state or federal job. If both spouses on a joint return qualify, each spouse may claim the subtraction. The subtraction cannot exceed the actual salary received. If you claim this subtraction, you cannot claim a Credit for Low-Income Individuals or Virginia Earned Income Credit. that has not been otherwise subtracted, deducted or exempted from federal adjusted gross income.

Retirement Plan Income Previously Taxed

# by Another State

Enter the amount of retirement income received during the taxable year on which the contributions were taxed in another state, but were deductible from federal adjusted gross income during the same period. The total amount of this subtraction cannot exceed the amount of the contributions previously taxed by another state, usually in a previous year.

# Income Received by Holocaust Victims

To the extent included in your federal adjusted gross income, subtract any income resulting from the return or replacement of assets stolen during the Holocaust and throughout the time period leading up to, during, and directly after World War II as a result of: Nazi persecution, an individual being forced into labor against their will, transactions with or actions of the Nazi regime, treatment of refugees fleeing Nazi persecution, or holding of such assets by entities or persons in the Swiss Confederation.
Virginia Supplemental retirement (VRS) does not qualify as previously taxed distributions for taxes

Medal of Honor Recipients
Enter the amount of military retirement income you received as an individual awarded the Medal of Honor.

# 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: 1) the death benefit payment is made pursuant to an annuity contract with an insurance company; 2) the payment must be awarded to the beneficiary in a lump sum; and 3) the payment must be subject to taxation at the federal level. The death benefit subtraction is not permitted for payments from a retirement plan.

50 Pass-Through Entity Income
Enter the amount of Pass-Through Entity (PTE) income that was included on a unified return. Do not include the PTE income in the nonresident allocation percentage schedule.

# 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 Credit. The transfer of the credit and its application against a tax liability shall not create gain or loss for the transferor or the transferee of such credit.

# 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" qualified beneficiary. The subtractions claimed by an account holder in all prior taxable years are subject to recapture in the taxable year in which account funds are withdrawn for any other purpose even if the withdrawal occurred after the expiration of Virginia's three-year statute of limitations.
To claim the subtraction, an individual must designate an account as a first-time home buyer savings account.
An individual may designate an account by submitting documentation with their Virginia income tax return for the first taxable year in which such individual claims the subtraction. An individual must submit separate documentation for 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, in the Laws, Rules &
Decisions section of the website at www.tax.virginia. gov. for this deduction if the business performs research in Virginia on human embryonic stem cells

53 Historic Rehabilitation
To the extent included in federal adjusted gross income, any amount of gain or income recognized by a taxpayer in connection with the Historic Rehabilitation Tax Credit is allowed as a subtraction on the Virginia return.

# 54 First-Time Home Buyer Savings Accounts

To the extent included in federal adjusted gross income, an individual may subtract any income attributable to a first-time home buyer savings account that was taxed as interest, capital gains, or other income for federal income tax purposes. Distributions from a first-time home buyer savings account may only be used for the purpose of paying or reimbursing the down payment and allowable closing costs for the purchase of a single-family residence in Virginia by a

# 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 certain partnership adjustments that result from federal tax changes and other changes to federal taxable income 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 may be subtracted from Virginia taxable income. The maximum amount of the subtraction is $40,000 for Taxable Year 2025 and after. If a joint return is filed by two married members of the military both receiving qualifying benefits, each spouse would be able to take advantage of the maximum subtraction amount for his or her qualifying benefits. "Military benefits" are defined as any military retirement income received for service in the Armed Forces of the United States; qualified military benefits received pursuant to § 134 of the Internal Revenue Code regarding certain military benefits; benefits paid to the surviving spouse of a veteran of the Armed Forces of the United States under the Survivor Benefit Plan program established by the U.S. Department of Defense; and military benefits paid to the surviving spouse of a veteran of the Armed Forces of the United States. This subtraction is not allowed if a credit, exemption, subtraction, or deduction is claimed for the same income pursuant to any other provision of Virginia or federal law.

# 99 Other

Enter the amount of any other subtraction included in federal adjusted gross income which is not taxable in Virginia. If you are filing by paper, enclose an explanation and supporting documentation, if applicable. If you are filing electronically, provide a detailed explanation in the space provided by the software program.

Line 7 Total Subtractions
Add Lines 4, 5a, 5b, and 6a-6d and enter the amount on Line 7 and on Form 763, Line 7.

# Virginia Adjusted Gross Income

# Lines 8a-8c Deductions

On Lines 8a-8c, enter the 3-digit code, listed in the following table, in the boxes on Schedule 763 ADJ, followed by the amount, for any deductions from Virginia adjusted gross income in the categories listed below.
Other Deductions for Lines 8a-8c: If you have more than
3 deductions on Lines 8a-8c of Schedule 763 ADJ, use the supplemental Schedule 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 763 ADJ and check the box at the bottom of the form. Be sure to enclose Schedule ADJS with your return.

Code Description

# 101 Child and Dependent Care Expenses

Enter the amount on which the federal credit for child and dependent care expenses is based. This is the amount on federal Form 2441 that is multiplied by the decimal amount. 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 under permanent foster care, as defined in the Code of Virginia, provided that they claim the foster child as a dependent on their federal and Virginia income tax returns.

103 Bone Marrow Screening Fee
Enter the amount of the fee paid for an initial screening to become a possible bone marrow donor, 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. 110 If you are age 70 or older on or before December 31 of the taxable year, you may deduct the entire amount contributed to the Commonwealth Savers accounts during the taxable year. Only the owner of record for an account may claim a deduction for contributions made.

105 Continuing Teacher Education
A licensed primary or secondary school teacher may

# Organ and Tissue Donor Expenses

Allows a deduction for unreimbursed expenses that are paid by a living organ and tissue donor, that have not been taken as a medical deduction on the taxpayer's federal income tax return. The amount of the deduction is the lesser of $5,000 or the actual amount paid by the taxpayer. 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 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

# Charitable Mileage

Enter the difference between 18 cents per mile and the charitable mileage deduction per mile allowed on Virginia Schedule A. If you used actual expenses for the charitable mileage deduction, and those expenses were less than 18 cents per mile, then you may use the difference between actual expenses and 18 cents per mile. 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, provided you have not claimed a deduction for this amount on your federal income tax return.

108 Tobacco Quota Buyout
Allows a deduction from taxable income for payments received in the preceding year in accordance with the

# Tobacco Quota Buyout Program of the American Jobs

Creation Act of 2004 to the extent included in federal adjusted gross income 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 nine succeeding taxable years.

109 Sales Tax Paid on Certain Energy Efficient

Equipment or Appliances
Allows an income tax deduction for 20% of the sales tax paid on certain energy efficient equipment or appliances, up to $500 per year. If filing a joint return

# Virginia Bank Franchise Tax

A shareholder of a bank may be required to make certain adjustments to their federal adjusted gross income. Such adjustments are required only if the shareholder invests in a bank that (1) is subject to the Virginia Bank Franchise Tax for state tax purposes (see Va. Code § 58.1-1207) and (2) has elected to be taxed as a small business corporation (S corporation) for federal tax purposes.

Computation of Virginia Bank Franchise

# Tax Deduction

If an adjustment is required, complete the worksheet below to determine the amount of your adjustment.
Enclose a copy of Schedule K-1 provided to you by the bank. a. If your allocable share of the income or gain of the bank was included in federal adjusted gross income, enter the amount here … b. If your allocable share of the losses or deductions of the bank was included in federal adjusted gross income, enter the amount here … c. Enter the value of any distributions paid or distributed to you by the bank to the extent that such distributions were excluded from federal adjusted gross income … d. Add Line b and Line c … e. Subtract Line d from Line a.
This is your net deduction amount. If this amount is negative you must enter the amount on Schedule 763 ADJ, Line 8a and use brackets to indicate a loss … you may deduct up to $1,000.

# Income from Dealer Disposition of Property

Allows an adjustment for certain income from dealer dispositions of property made on or after January 1, 2009. In the year of disposition the adjustment will be a 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 of payments for (i) a prepaid funeral insurance policy that covers you or (ii) medical or dental insurance premiums for any person for whom you may claim a deduction for such premiums under federal income tax laws. To qualify for this deduction, you must be age 66 or older with earned income of at least $20,000 for the 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 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 Virginia ABLE Account Contributions

You may claim a deduction for the amount contributed during the taxable year to a Virginia ABLE account. No deduction is allowed if such contributions are deducted on the contributor's federal income tax return. If the contribution to a Virginia ABLE 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 Virginia ABLE savings trust 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 a Virginia ABLE 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 will allow 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 763 ADJ, Line 8.

# 199 Other

Enter the amount of any other deduction which you are entitled to claim. If you are filing by paper, enclose an explanation and supporting documentation, if applicable. If you are filing electronically, provide a detailed explanation in the space provided by the software program.

Line 9 Total Deductions
Add Lines 8a through 8c and enter on Line 9 and on Form 763, Line 13.

# Virginia Earned Income Tax Credit

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

# The Tax Credit for Low-Income 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 pay subtraction (Subtraction Code 38);
• Federal and state 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 the worksheet has been filled in for each person on your tax return, complete Schedule 763 ADJ, Lines 10-17.
If you and your spouse file separate returns, only one spouse may claim the Credit for Low-Income Individuals, but 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.

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

Tier 1 Railroad Retirement Act benefits reported as taxable income on your federal return … $ _ __

1. Disability income reported as wages (or payments in lieu of wages) on your federal return … $ _ __
2. Unemployment benefits included in FAGI … $ _ __
3. Other subtractions from FAGI … $ _ __
4. Add Lines 5 through 10 … $ _ __
5. Guideline Income. Subtract

Line 11 from Line 4 … $ _ __

# Line 10 Compute Your Total Guideline Income

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 information.

Your Spouse's Information
Enter your spouse's name, Social Security Number, and
Guideline Income.
All married taxpayers, regardless of whether 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 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 dependents had income, enter the Guideline Income for each dependent.

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 Total Number of Exemptions

Enter the total number of exemptions listed on Line 10 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 below. If Line 10 amount is greater than the Poverty Guideline amount, you do not qualify for the Credit for Low-Income Individuals, Continue to Line 14.

Poverty Guideline Table

Eligible Poverty Eligible Poverty

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

• For each additional person, spouse and dependent exemption, add $5,500 to the Poverty Guidelines.

# Line 12 Exemptions

If you are eligible based on the table above, enter the number of personal and dependent exemptions from Form 763. 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 Tax 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 his 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 spouse may then claim their proportional share of the credit on their separate return.
Line 15
Multiply Line 14 by 20% (.20).
Line 16
Enter the greater of Line 13 or Line 15.

# Line 17 Credit

Compare the amount of tax on Form 763, Line 18, reduced by any Credit Paid to Another State computed on Schedule OSC, to the amount on Schedule 763 ADJ, Line 16. Enter the lower amount on Line 17. This is your Tax Credit for Low-Income Individuals. Also, enter this amount on Form 763, Line 23.
The sum of all nonrefundable credits claimed cannot exceed your tax liability on Line 18 of Form 763.

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 2025 taxable year is $150 or less; 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 insufficient income tax withheld for the taxable year, you may owe the "addition to tax" computed on Form 760C or Form 760F.
Line 19 Penalty
If you file your return after May 1, 2026, you may owe either a late filing penalty or an 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.
Extension Penalty
If you file your return by the extended due date and the tax due is greater than 10% of your total tax liability, you will owe an extension penalty. The penalty is 2% per month or part of a month from the original due date of the return until the date of filing. The extension penalty cannot exceed 12% of the tax due.
Late Payment Penalty
If you file your return before the due date or 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.
NOTE: If you file your return after the extended due date, your extension will be void and you will owe the late filing penalty. If you file your return by the extended due date, but do not pay the tax in full, a late payment penalty will accrue on the balance of tax due. Interest accrues on any balance of tax owed with a return filed on extension, regardless of whether the balance exceeds 10% of the tax.
Line 20 Interest
If you filed a tax due return after the filing date, even if you had an extension, you are liable for interest on the tax due amount on Form 763, 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.
Line 21 Addition to Tax, Penalty and Interest
Add Lines 18 through 20. Enter here and on Form 763,
Line 32.

# Instructions For Schedule VAC

# Part I - Commonwealth Savers Contributions

You may contribute all or part of your income tax refund to one or more existing Commonwealth Savers (formerly Virginia529) accounts by completing Schedule VAC. Any contribution(s) made will be deemed a contribution to a Commonwealth Savers account(s) for the 2025 taxable year.
Commonwealth Savers administers flexible, affordable, and tax-advantaged education plans through its programs:
Prepaid529, Invest529, CollegeAmerica and CollegeWealth.
For more information on establishing accounts, visit
Invest529.com. You are not required to be the owner of record for an account in order to direct a contribution of all or part of your income tax refund. However, please remember that only the Invest529 account owner of record as of December 31st is eligible to take the Virginia state tax deduction associated with the education savings accounts.
Please note that the CollegeWealth and Prepaid529 programs are no longer accepting new accounts, but existing account owners may continue to contribute to their current CollegeWealth accounts and Prepaid529 contracts.

# Additionally, Commonwealth Savers administers

ABLEnow and ABLEAmerica tax-advantaged ways to save, invest and pay for qualified disability expenses for eligible individuals with certain disabilities. Generally, funds in an ABLE account are disregarded when determining eligibility for certain Federal means-tested benefits programs, such as Medicaid and Supplemental Security

Income (SSI), and for Commonwealth of Virginia meanstested benefits programs as well. For information on the ABLEnow or ABLEAmerica program, visit Ablenow. com. You are not required to be the owner of record for an ABLEnow or ABLEAmerica account in order to direct a contribution of all or part of your income tax refund and the contributor is eligible to take the Virginia state tax deduction associated 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 these organizations, see Page 30.
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 donated on Line 2. Enclose a schedule showing the organization code, name and amount donated to each.

60 Virginia Nongame & Endangered Wildlife Program

61 Democratic Political Party

62 Republican Political Party

64 Virginia Housing Program

65 Department for Aging and Rehabilitative Services
(Elderly & Disabled Transportation Fund)

67 Virginia 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.

# Lower your tax bill with two Virginia tax incentives

Save for higher education

• Start with just $10
• Deduct contributions up to $4,000 per account per year from your Virginia individual income tax
• Enjoy tax-free (federal and state) earnings for qualified higher education expenses

Virginia529.com | 1-888-567-0540
Save for disability expenses

• No minimum initial contribution
• Deduct contributions up to $2,000 per contributor per year from your Virginia individual income tax
• Enjoy tax-free (federal and state) earnings for qualified disability expenses

# ABLEnow.com | 1-844-669-2253

Call above listed numbers or visit above listed websites to obtain all program materials. Read them carefully before investing. An investor should consider the investment objectives, risks, charges, and expenses of the programs before investing. For non-Virginia residents: before investing in a 529 plan, consider whether you or the beneficiary's home state offers any state tax or other state benefits such as financial aid, scholarship funds, and protections from creditors that are only available for investments in that state's qualified tuition program. For non-Virginia residents: other states may sponsor an ABLE plan that offers state tax or other benefits not available through ABLEnow. © 2025 Commonwealth Savers Plan. All Rights Reserved.

For Library Foundations, enter the 6-digit code from the list starting on Page 32.

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.

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.
For Public School Foundations, enter the 6-digit code from the lists starting on Page 33.

# Section D, Line 14 Total Voluntary Contributions

Enter the total of Lines 2-13. Enter this amount on Line 31 of Form 763.
Donate to the General Fund by writing a check to the State Treasurer and designating it as a donation to the Commonwealth's General Fund. You must enclose your payment with Form GFD. Visit www.tax.virginia.gov or call 804.367.8031 to obtain this form.
You can make a contribution directly to any of the organizations listed above. For more information about these groups in the next section.

# Voluntary Contribution Organizations

Code Organization

# 11 Federation of Virginia Food Banks

The Federation of Virginia Food Banks, a partner state association of Feeding America is the largest hunger relief network in the Commonwealth of Virginia. The Federation is composed of the 7 regional Virginia and Washington DC food banks, consisting of facilities in 14 strategic locations. The primary mission of the food banks is to improve nutrition security and empower strong, healthy communities in partnership with more than 1,100 local organizations throughout the Commonwealth. In addition, the Federation coordinates the distribution of food and supplies to victims of disasters and emergencies on behalf of Virginia's food banks.

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

www.vafoodbanks.org

60 Virginia Nongame & Endangered Wildlife Program
This fund provides for research, management and conservation of nongame wildlife species and habitats, including those listed by state or federal agencies as Endangered or Threatened and those identified as

Species of Greatest Conservation Need in Virginia's
Wildlife Action Plan.

Department of Wildlife Resources, Non-Game
Donation, P.O. Box 90778, Henrico, VA 23228-0778

www.dwr.virginia.gov, 804.481.5296

61 & 62 Political Party
Each taxpayer may contribute up to $25 to one of the following qualified parties: Democratic Party (code 61) or Republican Party (code 62).

64 Virginia Housing Program
Supports locally-based organizations providing housing assistance to the low-income elderly; persons with mental or physical disabilities; and provides assistance for emergency, transitional, and permanent housing for the homeless.

Department of Housing & Community

Development, Check-Off for Housing Programs
Main Street Centre, 600 East Main Street,

Suite 1100, Richmond, VA 23219, 804.371.7000
65 Transportation Services for the Elderly and

# Disabled Fund

Provides funding to local agencies to improve or expand transportation for older Virginians or individuals with disabilities who cannot drive or use public transportation.
Services include transportation for medical appointments, jobs and other essential activities.

Department for Aging and Rehabilitative Services
8004 Franklin Farms Drive, Henrico, VA 23229-5019

804.662.9309

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

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

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

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

68 Open Space Recreation and Conservation Fund
These funds are used by the Department of Conservation and Recreation to acquire land for recreational purposes and preserve natural areas; to develop, maintain and improve state parks and to provide matching outdoor recreation grants to localities.

Virginia Department of Conservation & Recreation

Open Space Recreation & Conservation Fund

600 East Main Street, 24th Floor
Richmond, VA 23219, 804.887.7311

71 Chesapeake Bay Restoration Fund
More than half of Virginia's lands drain into the
Chesapeake Bay. This fund is used to help meet needs identified in the state's clean up plan for the Bay and the waters that flow into it.

Virginia Secretary of Natural and Historic
Resources

1111 E. Broad Street, Richmond, VA 23219

804.786.0044

# 72 Family and Children's Trust Fund

Contributions support the prevention and treatment of family violence in local communities and through statewide public awareness projects and activities.
Family violence includes child abuse and neglect, domestic violence, dating violence, sexual assault, and elder abuse and neglect.

Family and Children's Trust Fund

5600 Cox Road
Glen Allen, VA 23060

familyandchildrens.trustfund@dss.virginia.gov

www.fact.virginia.gov, 804.310.1520

# 73 Virginia's State Forests Fund

State Forests are self-supporting and managed to sustain multiple natural resources and values [benefits].
Conservation practices protect wetlands, enhance critical wildlife habitat and preserve unique natural areas for biodiversity and provide long-term applied research for restoration and reforestation of native species. Demonstration areas provide private forest landowners with practical, effective solutions to resource management challenges. Recreation opportunities and conservation educational programs are available statewide in all seasons to any age or experience level.
State Forests are open to the public without fee for hiking, bird watching and nature observation. Horseback riding, mountain bike riding, fishing, hunting and trapping are allowed on certain state forests with a use permit.

Virginia Department of Forestry

# Attn: State Forest Fund

900 Natural Resources Drive, Suite 800

Charlottesville, VA 22903, 434.977.6555
78 Children of America Finding Hope, Inc.
Uses proven strategies and programs to meet emotional and physical needs of children who are disadvantaged, runaways, in crisis and delinquent by providing hope in a tangible form regardless of religion, race, gender, or socioeconomic status.

642 Scenic Lakeview Drive
Spring City, TN 37381

www.childrenfindinghope.org

276.608.2006

# 84 Virginia Federation of Humane Societies

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

# OUR PROGRAMS

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

# MISSION STATEMENT

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

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

info@vfhs.org www.vfhs.org

# 86 Spay and Neuter Fund

All moneys contributed shall be paid to the Spay and
Neuter Fund for use by localities in the Commonwealth for providing low-cost spay and neuter surgeries through direct provision or contract or each locality may make the funds available to any private, nonprofit sterilization program for dogs and cats in such locality.
The Tax Commissioner shall determine annually the total amounts designated on all returns from each locality in the Commonwealth, based upon the locality that each filer who makes a voluntary contribution to the Fund lists as their permanent address. The State Treasurer shall pay the appropriate amount to each respective locality.

# 88 Virginia Cancer Centers

Virginia is fortunate to have two National Cancer Institutedesignated Cancer Centers to serve the people of the Commonwealth: the VCU Massey Cancer Center and the University of Virginia Cancer Center. These two Cancer Centers work together to deliver the leading edge in contemporary cancer care in a supportive and compassionate environment, and to change the future of cancer care through research. Your contribution will enable us to help cancer patients today, and those who will be cancer patients in the future.
University of Virginia Cancer Center, P.O. Box 800773

Charlottesville, VA 22908-0773

www.supportuvacancer.org, 434.924.8432

VCU Massey Cancer Center
Virginia Commonwealth University, P.O. Box 843042

Richmond, VA 23284

www.massey.vcu.edu, 804.828.1450

# 92 Virginia Military Family Relief Fund (MFRF)

The Military Family Relief Fund (MFRF) was established in 2006, with support from the Virginia Legislature. This is a quick response grant program to assist military and family members of the Virginia National Guard and the United State Reserve Components who are residents of Virginia, and, called to extended federal active duty for periods in excess of 90 days and up to 180 days after their return. As well as those missions in support of Virginia civil authorities, including state active duty and federal defense support to civil authority missions, for periods in excess of 30 days. The Military Family Relief Fund assists military families with urgent or emergency needs relating to living expenses including but not limited to food, housing, utilities and medical services. Each need is considered on its own merit.

Virginia National Guard Family Programs
6090 Strathmore Rd. Building 430

Richmond, VA 23237, 804.236.7859
93 Endowment Fund of the Board for the Blind and

Visually Impaired

# The Virginia Board for the Blind and Vision Impaired

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

Virginia Board for the Blind and Visually Impaired

397 Azalea Avenue
Richmond, Virginia 23227
804.371.3140

Toll Free: (800) 622-2155
BoardLiaison@dbvi.virginia.gov

# Library Foundations

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
Alexandria Library Foundation, Inc.

John Randolph Foundation - Appomattox

Regional Library System Endowment

Friends of the Arlington County Library

Friends of the Augusta County Library Foundation
Bedford Public Library System Foundation, Inc.

Blue Ridge Regional Library Foundation

Bristol Public Library Foundation

The Friends of the Buchanan County

Public Library

Campbell County Public Library Foundation

Central Virginia Regional Library

Alleghany Highlands Regional

Library Foundation

Friends of the Charlotte County Library

Chesapeake Public Library Foundation

Friends of the Chesterfield Public Library

Craig County Public Library

Culpeper Library Foundation

Eastern Shore Public Library Foundation

Fairfax Library Foundation

Friends of Fauquier Library

Fluvanna County Library

Franklin County Library Foundation

Gloucester County Friends of the Library

Hampton Public Library Foundation

Handley Regional Library Endowment

Friends of Henrico County Public Library
Highland County Library, Inc.

Friends of Jefferson-Madison Regional Library

Endowment Fund

Lancaster Community Library

Friends of the Lonesome Pine Regional Library
Corporation

Friends of the Smoot Library (FOSL)

The Library of Virginia Foundation
Loudoun Library Foundation, Inc.

Friends of Gum Spring Library

Friends of the Lynchburg Public Library

Endowment Fund
Madison County Library, Inc.
Mary Riley Styles Public Library Foundation, Inc.
(Falls Church City Library)

Massanutten Regional Library

Middlesex County Public Library
Montgomery-Floyd Regional Library Foundation,
Inc.
Floyd County Library Building Fund, Inc.

Friends of the Newport News Public Library

Newport News Public Library System Foundation

Norfolk Public Library Foundation

Northumberland Public Library

Friends of the Library Blackstone VA

Orange County Library Foundation

Friends of the Pearisburg Public Library

# Code Foundation Name

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

Code
Foundation Name
Craig County Educational Foundation
Cumberland County Public Schools Foundation
Danville Public Schools Education Foundation,
Inc.
Dickenson County Public Schools
Educate Fairfax
Falls Church Education Foundation
Fauquier Education Foundation
Fluvanna Education Foundation
Franklin County Public Schools Education
Foundation, Inc.
Frederick County Educational Foundation
Fredericksburg Education Foundation
Gloucester County Public Schools Educational
Foundation, Inc.
Goochland Educational Foundation
Greene Education Foundation
Greensville County Education Foundation
Halifax County Public Schools Education
Foundation
Hampton Educational Foundation
Hanover Education Foundation
The Harrisonburg Education Foundation
Henrico Education Foundation, Inc.
Education Foundation for Isle of Wight Public
Schools, Inc.
King George Education Foundation
King William Public Schools Education Foundation,
Inc.
Lancaster County Virginia Education Foundation
Use the list of public school foundations below to choose 678002 Community Foundation for Rockbridge, Bath and Alleghany-Lexington recipients for your voluntary contributions. Enter the contribution codes(s) for the receiving organization(s) and 107001 The Loudoun Education Foundation, Inc. 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)
The Lynchburg City Schools Education
Foundation, Inc.
Madison County Education Foundation, Inc.
Manassas City Public Schools Education
Foundation
Manassas Park Education Foundation
Mecklenburg County Business Education
Partnership
Montgomery County Educational Foundation
Newport News Educational Foundation
Page County Education Foundation
Pittsylvania Vocational Education Foundation,
Inc.
Poquoson Education Foundation
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
Portsmouth Schools Foundation
Powhatan Education Foundation
Prince Edward Public School Endowment, Inc.
Prince George Alliance for Education Foundation,
Inc.
Prince William County Public Schools

Education Foundation
Pulaski County Public Schools Education
Foundation

Code Foundation Name
157002 Rappahannock County Public Schools
750002 Radford City Schools Partners for Excellence
Foundation, Inc.
760001 Richmond Public Schools Education Foundation,
Inc. (City of Richmond)
159002 Richmond County Education Foundation
770001 Roanoke City Public Schools Education
Foundation, Inc.
161001 Roanoke County Public Schools Education
Foundation, Inc.
165001 Rockingham Educational Foundation, Inc.
167001 Russell County Foundation for Scholarships
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

# Credit For Taxes Paid To Another State

• 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.

Required Documentation

• Each credit must be computed separately using the

Schedule OSC

• Enclose a copy of the other state's return if the taxpayer filed an individual return in the other state
• 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.

W-2s, 1099s, and Schedules K-1 are not acceptable documentation to support the credit. Visit our website for a list of required forms.

# Schedule OSC Line Instructions

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

1. Single
2. Married Filing Jointly
3. Married Filing Separately
4. N/A
5. Other including Corporation Income Tax paid by an

S Corporation
Line 2 Claiming Credit
Enter the code to identify the person claiming the credit:

1. You
2. You and Spouse (Not for Corporation Filing Status)

Virginia does not allow taxpayers filing nonresident individual Line 3 Qualifying Taxable Income income tax returns to claim credit for income tax paid to Enter the total taxable income to the extent that the income another state. The only exception is for income taxes paid to the following states:

• Arizona • California
• District of Columbia • Oregon was taxed by the other state. Qualifying taxable income includes the total taxable income reported on the resident return, not just the income derived from Virginia sources.

Married taxpayers, see above.
If you are a resident of one of the above states and have If nonqualifying income is included in the taxable income Virginia source income as a nonresident and the income of the other state, recompute the qualifying taxable income is taxed by both Virginia and the other state, you may be eligible for this credit. and qualifying tax liability with that income removed. An example of nonqualifying income is any addition to federal 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.
Married Taxpayers adjusted gross income or federal taxable income required by the other state unless that item is specifically included in Virginia taxable income.
Line 4 Virginia Taxable Income
Unless a joint return is filed in both Virginia and the other Enter the Virginia taxable income from Line 17 of Form 763. state, you may need to adjust your taxable income to compute the credit correctly.
Married taxpayers, see 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.
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 763.
Married taxpayers, include only tax on the income from Line 4.
Line 8 Income Percentage
Divide Line 4 by Line 3. 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%.
Line 9 Virginia Ratio
Multiply Line 5 by Line 8.
Line 10 Credit
Enter the lesser of Line 7 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 763. The sum of all nonrefundable credits claimed cannot exceed your tax liability on Line 18 of Form 763.

# TAX RATE SCHEDULE

IF YOUR VIRGINIA TAXABLE INCOME IS:
Not over $3,000, your tax is 2% of your Virginia taxable income. but not over— over— $ 3,000 $ 5,000 $ 5,000 $ 17,000 $ 17,000 your tax of excess is— over— $ 60 + 3 % $ 3,000 $ 120 + 5 % $ 5,000 $ 720 + 5.75 % $ 17,000 Example If your taxable income is $90,000, your tax is $720 + 5.75% of the amount over $17,000.
This equals $720 + (.0575 x $73,000) = $720 + $4,197.50 = $4,917.50 which should be rounded to $4,918.

# TAX TABLE

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

Otherwise, use the Tax Rate Schedule.

Than Is At Least Than Is At Least Than Is
$18,217 - $ 18,252 $ 791.00
$ 13,280 - $ 13,320 $ 535.00
$ 8,160 - $ 8,200 $ 279.00 $ 10,720 - $ 10,760 $ 407.00 $ 15,840 - $ 15,880 $ 663.00 18,252 - 18,287 793.00 13,360 281.00 409.00 8,200 - 8,240 10,760 - 10,800 13,320 - 537.00 665.00

15,880 - 15,920
18,287 - 18,322 795.00
13,400
283.00 411.00
8,240 - 8,280 10,800 - 10,840 13,360 - 539.00 667.00

15,920 - 15,960
18,322 - 18,357 797.00
13,440
285.00 413.00
8,280 - 8,320 10,840 - 10,880 13,400 - 541.00 669.00
15,960 - 16,000
13,480
287.00 415.00
8,320 - 8,360 10,880 - 10,920 13,440 - 543.00 671.00

16,000 - 16,040 799.00
18,357 - 18,391
13,520
289.00 417.00
8,360 - 8,400 10,920 - 10,960 13,480 - 545.00 673.00

16,040 - 16,080 801.00
18,391 - 18,426
13,560
291.00 419.00
8,400 - 8,440 10,960 - 11,000 13,520 - 547.00 675.00

16,080 - 16,120 803.00
18,426 - 18,461
13,600
293.00 421.00
8,440 - 8,480 11,000 - 11,040 13,560 - 549.00 677.00
16,120 - 16,160 805.00
18,461 - 18,496
13,640
295.00 423.00
8,480 - 8,520 11,040 - 11,080 13,600 - 551.00 679.00

16,160 - 16,200 807.00
18,496 - 18,530
13,680
297.00 425.00
8,520 - 8,560 11,080 - 11,120 13,640 - 553.00 681.00

16,200 - 16,240 809.00
18,530 - 18,565
13,720
299.00 427.00
8,560 - 8,600 11,120 - 11,160 13,680 - 555.00 683.00

16,240 - 16,280 811.00
18,565 - 18,600
13,760
301.00 429.00
8,600 - 8,640 11,160 - 11,200 13,720 - 557.00 685.00
16,280 - 16,320 813.00
18,600 - 18,635
13,800
303.00 431.00
8,640 - 8,680 11,200 - 11,240 13,760 - 559.00 687.00

16,320 - 16,360 815.00
18,635 - 18,670
13,840
305.00 433.00
8,680 - 8,720 11,240 - 11,280 13,800 - 561.00 689.00

16,360 - 16,400 817.00
18,670 - 18,704
13,880
307.00 435.00
8,720 - 8,760 11,280 - 11,320 13,840 - 563.00 691.00

16,400 - 16,440 819.00
18,704 - 18,739
13,920
309.00 437.00
8,760 - 8,800 11,320 - 11,360 13,880 - 565.00 693.00
16,440 - 16,480 821.00
18,739 - 18,774
13,960
311.00 439.00
8,800 - 8,840 11,360 - 11,400 13,920 - 567.00 695.00

16,480 - 16,520 823.00
18,774 - 18,809
14,000
313.00 441.00
8,840 - 8,880 11,400 - 11,440 13,960 - 569.00 697.00

16,520 - 16,560 825.00
18,809 - 18,843
14,040
315.00 443.00
8,880 - 8,920 11,440 - 11,480 14,000 - 571.00 699.00

16,560 - 16,600 827.00
18,843 - 18,878
14,080
317.00 445.00
8,920 - 8,960 11,480 - 11,520 14,040 - 573.00 701.00
16,600 - 16,640 829.00
18,878 - 18,913
14,120
319.00 447.00
8,960 - 9,000 11,520 - 11,560 14,080 - 575.00 703.00

16,640 - 16,680 831.00
18,913 - 18,948
14,160
321.00 449.00
9,000 - 9,040 11,560 - 11,600 14,120 - 577.00 705.00

16,680 - 16,720 833.00
18,948 - 18,983
14,200
323.00 451.00
9,040 - 9,080 11,600 - 11,640 14,160 - 579.00 707.00

16,720 - 16,760 835.00
18,983 - 19,017
14,240
453.00
9,080 - 9,120 325.00 11,640 - 11,680 14,200 - 581.00 709.00 16,760 - 16,800 837.00 19,017 - 19,052 14,280 327.00 455.00 9,120 - 9,160 11,680 - 11,720 14,240 - 583.00 711.00

16,800 - 16,840 839.00
19,052 - 19,087
14,320
329.00 457.00
9,160 - 9,200 11,720 - 11,760 14,280 - 585.00 713.00

16,840 - 16,880 841.00
19,087 - 19,122
14,360
331.00 459.00
9,200 - 9,240 11,760 - 11,800 14,320 - 587.00 715.00

16,880 - 16,920 843.00
19,122 - 19,157
14,400
333.00 461.00
9,240 - 9,280 11,800 - 11,840 14,360 - 589.00 717.00
16,920 - 16,960 845.00
19,157 - 19,191
14,440
335.00 463.00
9,280 - 9,320 11,840 - 11,880 14,400 - 591.00 17,000 719.00

16,960 - 847.00
19,191 - 19,226
14,480
337.00 465.00
9,320 - 9,360 11,880 - 11,920 14,440 - 593.00 721.00

17,000 - 17,035 849.00
19,226 - 19,261
14,520
339.00 467.00
9,360 - 9,400 11,920 - 11,960 14,480 - 595.00 723.00

17,035 - 17,070 851.00
19,261 - 19,296
14,560
341.00 469.00
9,400 - 9,440 11,960 - 12,000 14,520 - 597.00 725.00
17,070 - 17,104 853.00
19,296 - 19,330
14,600
343.00 471.00
9,440 - 9,480 12,000 - 12,040 14,560 - 599.00 727.00

17,104 - 17,139 855.00
19,330 - 19,365
14,640
345.00 473.00
9,480 - 9,520 12,040 - 12,080 14,600 - 601.00 729.00

17,139 - 17,174 857.00
19,365 - 19,400
14,680
347.00 475.00
9,520 - 9,560 12,080 - 12,120 14,640 - 603.00 731.00

17,174 - 17,209 859.00
19,400 - 19,435
14,720
349.00 477.00
9,560 - 9,600 12,120 - 12,160 14,680 - 605.00 733.00
17,209 - 17,243 861.00
19,435 - 19,470
14,760
351.00 479.00
9,600 - 9,640 12,160 - 12,200 14,720 - 607.00 735.00

17,243 - 17,278 863.00
19,470 - 19,504
14,800
353.00 481.00
9,640 - 9,680 12,200 - 12,240 14,760 - 609.00 737.00

17,278 - 17,313 865.00
19,504 - 19,539
14,840
355.00 483.00
9,680 - 9,720 12,240 - 12,280 14,800 - 611.00 739.00

17,313 - 17,348 867.00
19,539 - 19,574
14,880
357.00 485.00
9,720 - 9,760 12,280 - 12,320 14,840 - 613.00 741.00
17,348 - 17,383 869.00
19,574 - 19,609
14,920
359.00 487.00
9,760 - 9,800 12,320 - 12,360 14,880 - 615.00 743.00

17,383 - 17,417 871.00
19,609 - 19,643
14,960
361.00 489.00
9,800 - 9,840 12,360 - 12,400 14,920 - 617.00 745.00

17,417 - 17,452 873.00
19,643 - 19,678
15,000
363.00 491.00
9,840 - 9,880 12,400 - 12,440 14,960 - 619.00 747.00

17,452 - 17,487 875.00
19,678 - 19,713
15,040
365.00 493.00
9,880 - 9,920 12,440 - 12,480 15,000 - 621.00 749.00
17,487 - 17,522 877.00
19,713 - 19,748
15,080
367.00 495.00
9,920 - 9,960 12,480 - 12,520 15,040 - 623.00 751.00

17,522 - 17,557 879.00
19,748 - 19,783
15,120
369.00 497.00
9,960 - 10,000 12,520 - 12,560 15,080 - 625.00 753.00

17,557 - 17,591 881.00
19,783 - 19,817
15,160
371.00 499.00
10,000 - 10,040 12,560 - 12,600 15,120 - 627.00 755.00

17,591 - 17,626 883.00
19,817 - 19,852
15,200
373.00 501.00
10,040 - 10,080 12,600 - 12,640 15,160 - 629.00 757.00 17,626 - 17,661 885.00 19,852 - 19,887 15,240 375.00 503.00 10,080 - 10,120 12,640 - 12,680 15,200 - 631.00 759.00

17,661 - 17,696 887.00
19,887 - 19,922
15,280
377.00 505.00
10,120 - 10,160 12,680 - 12,720 15,240 - 633.00 761.00

17,696 - 17,730 889.00
19,922 - 19,957
15,320
379.00 507.00
10,160 - 10,200 12,720 - 12,760 15,280 - 635.00 763.00

17,730 - 17,765 891.00
19,957 - 19,991
15,360
381.00 509.00
10,200 - 10,240 12,760 - 12,800 15,320 - 637.00 765.00 17,765 - 17,800 893.00 19,991 - 20,026 15,400 383.00 511.00 10,240 - 10,280 12,800 - 12,840 15,360 - 639.00 767.00

17,800 - 17,835 895.00
20,026 - 20,061
15,440
385.00 513.00
10,280 - 10,320 12,840 - 12,880 15,400 - 641.00 769.00

17,835 - 17,870 897.00
20,061 - 20,096
15,480
387.00 515.00
10,320 - 10,360 12,880 - 12,920 15,440 - 643.00 771.00

17,870 - 17,904 899.00
20,096 - 20,130
15,520
389.00 517.00
10,360 - 10,400 12,920 - 12,960 15,480 - 645.00 773.00 17,904 - 17,939 901.00 20,130 - 20,165 15,560 391.00 519.00 10,400 - 10,440 12,960 - 13,000 15,520 - 647.00 775.00

17,939 - 17,974 903.00
20,165 - 20,200
15,600
393.00 521.00
10,440 - 10,480 13,000 - 13,040 15,560 - 649.00 777.00

17,974 - 18,009 905.00
20,200 - 20,235
15,640
395.00 523.00
10,480 - 10,520 13,040 - 13,080 15,600 - 651.00 779.00

18,009 - 18,043 907.00
20,235 - 20,270
15,680
397.00 525.00
10,520 - 10,560 13,080 - 13,120 15,640 - 653.00 781.00 18,043 - 18,078 909.00 20,270 - 20,304 15,720 399.00 527.00 10,560 - 10,600 13,120 - 13,160 15,680 - 655.00 783.00

18,078 - 18,113 911.00
20,304 - 20,339
15,760
401.00 529.00
10,600 - 10,640 13,160 - 13,200 15,720 - 657.00 785.00

18,113 - 18,148 913.00
20,339 - 20,374
15,800
403.00 531.00
10,640 - 10,680 13,200 - 13,240 15,760 - 659.00 787.00

18,148 - 18,183 915.00
20,374 - 20,409
15,840
405.00 533.00
10,680 - 10,720 13,240 - 13,280 15,800 - 661.00 789.00 18,183 - 18,217 917.00 20,409 - 20,443

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

Than

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

$ 87,226 - $ 87,261 $ 4,759.00 $ 89,452 - $ 89,487 $ 4,887.00 $ 93,904 - $ 93,939 $ 5,143.00 $ 96,130 - $ 96,165 $ 5,271.00

91,713 - 91,748 5,017.00

87,261 - 87,296 4,761.00 89,487 - 89,522 4,889.00 93,939 - 93,974 5,145.00 96,165 - 96,200 5,273.00

91,748 - 91,783 5,019.00

87,296 - 87,330 4,763.00 89,522 - 89,557 4,891.00 93,974 - 94,009 5,147.00 96,200 - 96,235 5,275.00

91,783 - 91,817 5,021.00
87,330 - 87,365 4,765.00 89,557 - 89,591 4,893.00 94,009 - 94,043 5,149.00 96,235 - 96,270 5,277.00 91,852 4,767.00 4,895.00

87,365 - 87,400 89,591 - 89,626 91,817 - 5,023.00 5,151.00 5,279.00

94,043 - 94,078 96,270 - 96,304
91,887
4,769.00 4,897.00

87,400 - 87,435 89,626 - 89,661 91,852 - 5,025.00 5,153.00 5,281.00

94,078 - 94,113 96,304 - 96,339
91,922
4,771.00 4,899.00

87,435 - 87,470 89,661 - 89,696 91,887 - 5,027.00 5,155.00 5,283.00

94,113 - 94,148 96,339 - 96,374
91,957
4,773.00 4,901.00
87,470 - 87,504 89,696 - 89,730 91,922 - 5,029.00 5,157.00 5,285.00 94,148 - 94,183 96,374 - 96,409 91,991 4,775.00 4,903.00

87,504 - 87,539 89,730 - 89,765 91,957 - 5,031.00 5,159.00 5,287.00

94,183 - 94,217 96,409 - 96,443
92,026
4,777.00 4,905.00

87,539 - 87,574 89,765 - 89,800 91,991 - 5,033.00 5,161.00 5,289.00

94,217 - 94,252 96,443 - 96,478
92,061
4,779.00 4,907.00

87,574 - 87,609 89,800 - 89,835 92,026 - 5,035.00 5,163.00 5,291.00

94,252 - 94,287 96,478 - 96,513
92,096
4,781.00 4,909.00
87,609 - 87,643 89,835 - 89,870 92,061 - 5,037.00 5,165.00 5,293.00 94,287 - 94,322 96,513 - 96,548 92,130 4,783.00 4,911.00

87,643 - 87,678 89,870 - 89,904 92,096 - 5,039.00 5,167.00 5,295.00

94,322 - 94,357 96,548 - 96,583
92,165
4,785.00 4,913.00

87,678 - 87,713 89,904 - 89,939 92,130 - 5,041.00 5,169.00 5,297.00

94,357 - 94,391 96,583 - 96,617
92,200
4,787.00 4,915.00

87,713 - 87,748 89,939 - 89,974 92,165 - 5,043.00 5,171.00 5,299.00

94,391 - 94,426 96,617 - 96,652
92,235
4,789.00 4,917.00
87,748 - 87,783 89,974 - 90,009 92,200 - 5,045.00 5,173.00 5,301.00 94,426 - 94,461 96,652 - 96,687 92,270 4,791.00 4,919.00

87,783 - 87,817 90,009 - 90,043 92,235 - 5,047.00 5,175.00 5,303.00

94,461 - 94,496 96,687 - 96,722
92,304
4,793.00 4,921.00

87,817 - 87,852 90,043 - 90,078 92,270 - 5,049.00 5,177.00 5,305.00

94,496 - 94,530 96,722 - 96,757
92,339
4,795.00 4,923.00

87,852 - 87,887 90,078 - 90,113 92,304 - 5,051.00 5,179.00 5,307.00

94,530 - 94,565 96,757 - 96,791
92,374
4,797.00 4,925.00
87,887 - 87,922 90,113 - 90,148 92,339 - 5,053.00 5,181.00 5,309.00 94,565 - 94,600 96,791 - 96,826 92,409 4,799.00 4,927.00

87,922 - 87,957 90,148 - 90,183 92,374 - 5,055.00 5,183.00 5,311.00

94,600 - 94,635 96,826 - 96,861
92,443
4,801.00 4,929.00

87,957 - 87,991 90,183 - 90,217 92,409 - 5,057.00 5,185.00 5,313.00

94,635 - 94,670 96,861 - 96,896
92,478
4,803.00 4,931.00

87,991 - 88,026 90,217 - 90,252 92,443 - 5,059.00 5,187.00 5,315.00

94,670 - 94,704 96,896 - 96,930
92,513
4,805.00 4,933.00
88,026 - 88,061 90,252 - 90,287 92,478 - 5,061.00 5,189.00 5,317.00 94,704 - 94,739 96,930 - 96,965 92,548 4,807.00 4,935.00

88,061 - 88,096 90,287 - 90,322 92,513 - 5,063.00 5,191.00 5,319.00

94,739 - 94,774 96,965 - 97,000
92,583
4,809.00 4,937.00

88,096 - 88,130 90,322 - 90,357 92,548 - 5,065.00 5,193.00 5,321.00

94,774 - 94,809 97,000 - 97,035
92,617
4,811.00 4,939.00

88,130 - 88,165 90,357 - 90,391 92,583 - 5,067.00 5,195.00 5,323.00

94,809 - 94,843 97,035 - 97,070
92,652
4,813.00 4,941.00
88,165 - 88,200 90,391 - 90,426 92,617 - 5,069.00 5,197.00 5,325.00 94,843 - 94,878 97,070 - 97,104 92,687 4,815.00 4,943.00

88,200 - 88,235 90,426 - 90,461 92,652 - 5,071.00 5,199.00 5,327.00

94,878 - 94,913 97,104 - 97,139
92,722
4,817.00 4,945.00

88,235 - 88,270 90,461 - 90,496 92,687 - 5,073.00 5,201.00 5,329.00

94,913 - 94,948 97,139 - 97,174
92,757
4,819.00 4,947.00

88,270 - 88,304 90,496 - 90,530 92,722 - 5,075.00 5,203.00 5,331.00

94,948 - 94,983 97,174 - 97,209
92,791
4,821.00 4,949.00
88,304 - 88,339 90,530 - 90,565 92,757 - 5,077.00 5,205.00 5,333.00 94,983 - 95,017 97,209 - 97,243 92,826 4,823.00 4,951.00

88,339 - 88,374 90,565 - 90,600 92,791 - 5,079.00 5,207.00 5,335.00

95,017 - 95,052 97,243 - 97,278
92,861
4,825.00 4,953.00

88,374 - 88,409 90,600 - 90,635 92,826 - 5,081.00 5,209.00 5,337.00

95,052 - 95,087 97,278 - 97,313
92,896
4,827.00 4,955.00

88,409 - 88,443 90,635 - 90,670 92,861 - 5,083.00 5,211.00 5,339.00

95,087 - 95,122 97,313 - 97,348
92,930
4,829.00 4,957.00
88,443 - 88,478 90,670 - 90,704 92,896 - 5,085.00 5,213.00 5,341.00 95,122 - 95,157 97,348 - 97,383 92,965 4,831.00 4,959.00

88,478 - 88,513 90,704 - 90,739 92,930 - 5,087.00 5,215.00 5,343.00

95,157 - 95,191 97,383 - 97,417
93,000
4,833.00 4,961.00

88,513 - 88,548 90,739 - 90,774 92,965 - 5,089.00 5,217.00 5,345.00

95,191 - 95,226 97,417 - 97,452
93,035
4,835.00 4,963.00

88,548 - 88,583 90,774 - 90,809 93,000 - 5,091.00 5,219.00 5,347.00

95,226 - 95,261 97,452 - 97,487
93,070
4,837.00 4,965.00
88,583 - 88,617 90,809 - 90,843 93,035 - 5,093.00 5,221.00 5,349.00 95,261 - 95,296 97,487 - 97,522 93,104 4,839.00 4,967.00

88,617 - 88,652 90,843 - 90,878 93,070 - 5,095.00 5,223.00 5,351.00

95,296 - 95,330 97,522 - 97,557
93,139
4,841.00 4,969.00

88,652 - 88,687 90,878 - 90,913 93,104 - 5,097.00 5,225.00 5,353.00

95,330 - 95,365 97,557 - 97,591
93,174
4,843.00 4,971.00

88,687 - 88,722 90,913 - 90,948 93,139 - 5,099.00 5,227.00 5,355.00

95,365 - 95,400 97,591 - 97,626
93,209
4,845.00 4,973.00
88,722 - 88,757 90,948 - 90,983 93,174 - 5,101.00 5,229.00 5,357.00 95,400 - 95,435 97,626 - 97,661 93,243 4,847.00 4,975.00

88,757 - 88,791 90,983 - 91,017 93,209 - 5,103.00 5,231.00 5,359.00

95,435 - 95,470 97,661 - 97,696
93,278
4,849.00 4,977.00

88,791 - 88,826 91,017 - 91,052 93,243 - 5,105.00 5,233.00 5,361.00

95,470 - 95,504 97,696 - 97,730
93,313
4,851.00 4,979.00

88,826 - 88,861 91,052 - 91,087 93,278 - 5,107.00 5,235.00 5,363.00

95,504 - 95,539 97,730 - 97,765
93,348
4,853.00 4,981.00
88,861 - 88,896 91,087 - 91,122 93,313 - 5,109.00 5,237.00 5,365.00 95,539 - 95,574 97,765 - 97,800 93,383 4,855.00 4,983.00

88,896 - 88,930 91,122 - 91,157 93,348 - 5,111.00 5,239.00 5,367.00

95,574 - 95,609 97,800 - 97,835
93,417
4,857.00 4,985.00

88,930 - 88,965 91,157 - 91,191 93,383 - 5,113.00 5,241.00 5,369.00

95,609 - 95,643 97,835 - 97,870
93,452
4,859.00 4,987.00

88,965 - 89,000 91,191 - 91,226 93,417 - 5,115.00 5,243.00 5,371.00

95,643 - 95,678 97,870 - 97,904
93,487
4,861.00 4,989.00
89,000 - 89,035 91,226 - 91,261 93,452 - 5,117.00 5,245.00 5,373.00 95,678 - 95,713 97,904 - 97,939 93,522 4,863.00 4,991.00

89,035 - 89,070 91,261 - 91,296 93,487 - 5,119.00 5,247.00 5,375.00

95,713 - 95,748 97,939 - 97,974
93,557
4,865.00 4,993.00

89,070 - 89,104 91,296 - 91,330 93,522 - 5,121.00 5,249.00 5,377.00

95,748 - 95,783 97,974 - 98,009
93,591
4,867.00 4,995.00

89,104 - 89,139 91,330 - 91,365 93,557 - 5,123.00 5,251.00 5,379.00

95,783 - 95,817 98,009 - 98,043
93,626
4,869.00 4,997.00
89,139 - 89,174 91,365 - 91,400 93,591 - 5,125.00 5,253.00 5,381.00 95,817 - 95,852 98,043 - 98,078 93,661 4,871.00 4,999.00

89,174 - 89,209 91,400 - 91,435 93,626 - 5,127.00 5,255.00 5,383.00

95,852 - 95,887 98,078 - 98,113
93,696
4,873.00 5,001.00

89,209 - 89,243 91,435 - 91,470 93,661 - 5,129.00 5,257.00 5,385.00

95,887 - 95,922 98,113 - 98,148
93,730
4,875.00 5,003.00

89,243 - 89,278 91,470 - 91,504 93,696 - 5,131.00 5,259.00 5,387.00

95,922 - 95,957 98,148 - 98,183
93,765
4,877.00 5,005.00
89,278 - 89,313 91,504 - 91,539 93,730 - 5,133.00 5,261.00 5,389.00 95,957 - 95,991 98,183 - 98,217 93,800 4,879.00 5,007.00

89,313 - 89,348 91,539 - 91,574 93,765 - 5,135.00 5,263.00 5,391.00

95,991 - 96,026 98,217 - 98,252
93,835
4,881.00 5,009.00

89,348 - 89,383 91,574 - 91,609 93,800 - 5,137.00 5,265.00 5,393.00

96,026 - 96,061 98,252 - 98,287
93,870
4,883.00 5,011.00

89,383 - 89,417 91,609 - 91,643 93,835 - 5,139.00 5,267.00 5,395.00

96,061 - 96,096 98,287 - 98,321
93,904
4,885.00 5,013.00
89,417 - 89,452 91,643 - 91,678 93,870 - 5,141.00 5,269.00 5,397.00 96,096 - 96,130 98,321 - 98,356 Visit 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 Charlottesville City - 540 Fredericksburg City - 630

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

P.O. Box 186, Accomac, VA 23301

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

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

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

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

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

Clarke County - 043

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

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

540-372-1004
Galax City* - 640

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

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

276-236-2528
Giles County - 071

130 N. Main St., Pearisburg, VA 24134

540-921-3321
Refund: P.O. Box 1498, Richmond, VA 23218-1498

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

Alleghany County - 005

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

Colonial Heights City - 570

540-863-6640
Gloucester County - 073

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

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

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

Amelia County - 007

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

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

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

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

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

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

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

Cumberland County - 049

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

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

Danville City - 590

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

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

Dickenson County - 051

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

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

Dinwiddie County - 053

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

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

Emporia City - 595

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

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

Essex County - 057

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

# Bristol City - 520 804-443-4737

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

Fairfax City - 600

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

Brunswick County - 025 Fairfax, VA 22030

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

P.O. Box 60, Goochland, VA 23063

804-556-5807
Grayson County - 077

P.O. Box 126, Independence, VA 24348

276-773-2381
Greene County - 079

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

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

434-985-5211
Greensville County - 081

1781 Greensville County Circle, Room 132, Emporia, VA 23847

434-348-4227
Halifax County - 083

P.O. Box 1847, Halifax, VA 24558

434-476-3314
Hampton City - 650

P.O. Box 636, Hampton, VA 23669-0636

757-727-6690
Hanover County - 085

P.O. Box 129, Hanover, VA 23069

804-365-6129
Harrisonburg City - 660

409 S Main St., Harrisonburg, VA 22801

540-432-7704
Henrico County * - 087

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

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

804-501-4263
Henry County - 089

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

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

276-634-4690
Highland County - 091

P.O. Box 148, Monterey, VA 24465

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

Buchanan County - 027

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

P.O. Box 1042, Grundy, VA 24614

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

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

434-969-4972 Falls Church, VA 22046

703-248-5450
Buena Vista City - 530

Fauquier County - 061

2039 Sycamore Ave., Buena Vista, VA 24416

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

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

Floyd County - 063

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

Hopewell City - 670

P.O. Box 1604, Hopewell, VA 23860

804-541-2238
Isle of Wight County - 093

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

757-365-6272
James City County - 095

P.O. Box 283, Williamsburg, VA 23187

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

434-332-9518 King and Queen County - 097

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

Caroline County - 033

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

Fluvanna County - 065

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

804-785-5976
King George County - 099

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

Carroll County - 035

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

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

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

Franklin City - 620

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

Charles City County - 036

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

Franklin County - 067

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

King George, VA 22485-3865

540-775-4664
King William County *- 101

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

804-769-4941
Lancaster County - 103

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

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

Frederick County - 069

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

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

804-462-7920
Lee County - 105

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

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

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

540-665-5681
276-346-7722

# COUNTIES and CITIES (CONTINUED)

Lexington City - 678 Orange County - 137

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

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

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

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

Scott County - 169

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

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

276-386-7692
Shenandoah County - 171

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

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

540-459-6170
Refund: P.O. Box 1498, Richmond, VA 23218-1498

Louisa County - 109

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

1 Woolfolk Ave. Ste. 203, Louisa, VA 23093

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

Smyth County - 173

P. O. Box 985, Marion, VA 24354

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

11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952 Southampton County - 175

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

434-696-2516
804-733-2315
Lynchburg City - 680

Pittsylvania County - 143

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

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

434-432-7940
Madison County - 113

Poquoson City - 735

P.O. Box 56, Madison, VA 22727

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

757-868-3020
Manassas City - 683

Portsmouth City - 740

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

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

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

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

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

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

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

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

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

Prince William County* - 153

804-725-7168
Refund: P.O. Box 1498, Richmond, VA 23218-1498

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

757-653-3030
Spotsylvania County - 177

P.O. Box 175, Spotsylvania, VA 22553

540-507-7054
Stafford County - 179

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

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

540-658-4132
Staunton City - 790

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

540-332-3829
Suffolk City - 800

P.O. Box 1459, Suffolk, VA 23439

757-514-4260
Surry County - 181

P.O. Box 35, Surry, VA 23883

757-294-5225
Sussex County - 183

P.O. Box 1398, Sussex, VA 23884

434-246-1030
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tazewell County - 185

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

Mecklenburg County - 117

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

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

276-385-1235
Virginia Beach City - 810

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

Middlesex County - 119

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

Radford City - 750

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

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

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

Montgomery County - 121

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

Rappahannock County - 157

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

# Nelson County - 125 540-675-5370

P.O. Box 246, Lovingston, VA 22949

Richmond City - 760

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

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

540-635-2651
Washington County - 191

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

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

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

New Kent County - 127

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

Richmond County - 159

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

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

Roanoke City - 770

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

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

Roanoke County - 161

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

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

Rockbridge County - 163

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

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

Rockingham County - 165

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

# Norton City - 720 540-564-3000

P.O. Box 347, Norton, VA 24273

Russell County - 167

276-679-0031
Waynesboro City - 820

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

540-942-6610
Westmoreland County - 193

P.O. Box 68, Montross, VA 22520

804-493-0113
Williamsburg City - 830

P.O. Box 245, Williamsburg, VA 23187

757-220-6150
Winchester City - 840

21 South Kent St., Ste. 100, Winchester, VA 22601

540-667-1815
Wise County - 195

P.O. Box 1278, Wise, VA 24293

276-328-3556
Wythe County - 197

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

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

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

# Nottoway County - 135 276-889-8018

P.O. Box 5, Nottoway, VA 23955

Salem City - 775

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

540-375-3019
York County - 199

P.O. Box 190, Yorktown, VA 23690

757-890-3381
You may mail your income tax return directly to the Department of Taxation at the addresses listed below or to your Commissioner of the Revenue at the above address.

TAX DUE RETURNS

REFUND RETURNS

Virginia Department of Taxation

Virginia Department of Taxation
P.O. Box 760

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