2022
Virginia Form 760PY
Part-Year Resident
Individual Income Tax Instructions
Va. Dept. of Taxation 2614092 Rev. 10/22
u Please le electronically! u
Filing on paper means waiting longer for your refund.
Here are 6 advantages of ling electronically:
lFASTER REFUND – File electronically and request your refund as a direct deposit into your bank
account.
lFEWER MISTAKES – Electronic ling does the math for you and helps avoid costly mistakes, such
as transposing numbers and calculation errors.
l EASY TO USE – Follow step-by-step instructions for easy guidance through completing your
return.
lPROOF OF RECEIPT – When you le electronically, you’ll get a conrmation your return was
received.
lCONFIDENTIALITY – Our electronic ling options meet strict security guidelines to protect your
identity and personal information.
lCONVENIENCE – Access your tax account from anywhere 24/7.
www.tax.virginia.gov
2
Virginia Tax Online ServicesVirginia Tax Online Services
www.tax.virginia.gov
Get Your Tax Refund Faster Using e-File
Last year, over 3.8 million Virginia taxpayers used IRS e-File services to file their state and federal
income tax returns. e-File is faster, safe and convenient. Use one of these Electronic Filing (e-File)
options offered by participating software companies:
• Free File - A free federal and state income tax preparation and electronic filing program available
to taxpayers based on income and other eligibility requirements.
• Paid e-File - Commercial tax preparation and e-File software available online or over-the-counter
for personal use and through tax preparers.
Visit our website to find out more about these options, including links to e-File providers.
Look Up Your Form 1099-G/1099-INT Information Online
Form 1099-G/1099-INT may be downloaded securely and printed from our website.
Check Your Refund Status
e-File combined with Direct Deposit is the fastest way to receive your refund. To check your status,
visit www.tax.virginia.gov or call 804.367.2486. See below for approximate refund turnaround time
frames. To reduce the risk of refund fraud, the Virginia Department of Taxation uses various processes
to validate tax refunds prior to issuance. These processes could delay the receipt of your refund.
• If you e-File your return, 95% of refunds are generally processed within 1 week but could take up
to 4 weeks.
• If you file a paper tax return, your refund will generally be processed within 8 weeks.
• If you mail your tax return using Certified Mail, it could take an additional 3 weeks.
Make Online Payments
To make an Estimated Tax Payment, a Filing Extension Payment, a Return Payment or pay a Tax
Bill online from your bank account, credit or debit card, visit www.tax.virginia.gov/payments.
Take Advantage of More Individual Online Services
From your personal home page you can:
• View total estimated payments made for the current tax year and any overpayment you may have
carried forward to the current year from your previous year’s tax return.
• Update your address and phone numbers in your personal profile at any time.
• View your transaction history including return status, refunds, payments and correspondence
sent to you by the Department.
• Set up to receive alerts and reminders.
Refund Fraud Prevention
The Virginia Department of Taxation takes the protection of your information seriously.
Additional Steps to Protect You – and the Commonwealth
As identity theft and refund fraud become more widespread, we are enlisting the support of taxpayers,
tax preparers, employers, and payroll providers to stop tax fraud. Due to these changes, we may
request additional information from you. In addition, we may take longer than in previous years to
process your tax return.
We are committed to safeguarding taxpayer information.
WHAT YOU CAN DO
Take these steps to protect yourself
from related identity theft and refund
fraud:
• Do not provide personal information
by mail, phone, email, or text to an
unknown person
• File your taxes early – and file
electronically
• Be sure you have all W-2s and other
withholding statements before you file
• Include your Virginia Driver’s License
Identification number and Issue Date on
your return
If you think that you are a victim of
identity theft, we suggest you take the
following steps:
• Submit Form 14039 Identity Theft
Affidavit to the IRS
• Contact the Virginia Department of
Taxation’s Identity Theft Information line
at 804.404.4185
• Contact the three credit bureaus and
your bank(s) to notify them
• Contact your local police or sheriff’s
department to file a criminal complaint
Thank you for helping us prevent refund fraud.
For additional information, please see our website at www.tax.virginia.gov.
What’s New ................................................................................................................................................................. 1
Reminders ................................................................................................................................................................... 3
General Information .................................................................................................................................................. 4
Where to Get Forms and Assistance ..................................................................................................................... 4
Estimated Income Tax Filing .................................................................................................................................... 4
Amended Return Filing ............................................................................................................................................ 4
Deceased Taxpayers ................................................................................................................................................ 5
Record Keeping ....................................................................................................................................................... 5
Filing Requirements .................................................................................................................................................. 5
Filing Threshold ........................................................................................................................................................ 5
Residency Status ..................................................................................................................................................... 6
Which Form to File ................................................................................................................................................... 7
When to File ............................................................................................................................................................. 8
Where to File ............................................................................................................................................................ 8
Balance Due Returns ............................................................................................................................................... 8
Avoid Common Mistakes ........................................................................................................................................... 9
How to Assemble Your Return .................................................................................................................................. 9
Compute Your Lowest Tax ......................................................................................................................................... 9
Form 760PY Line Instructions .................................................................................................................................. 9
Name, Address & Social Security Number (SSN) ................................................................................................... 9
Filing Information .................................................................................................................................................... 10
Filing Status ........................................................................................................................................................... 10
Exemptions ............................................................................................................................................................ 11
Deductions ............................................................................................................................................................. 12
Payment Options .................................................................................................................................................... 16
Refund Options ...................................................................................................................................................... 16
Schedule of Income Line Instructions .................................................................................................................... 17
Schedule 760PY ADJ Line Instructions .................................................................................................................. 18
Fixed Date Conformity Update ............................................................................................................................... 18
Additions to Federal Adjusted Gross Income ......................................................................................................... 18
Subtractions from Federal Adjusted Gross Income ................................................................................................ 19
Deductions from Virginia Adjusted Gross Income .................................................................................................. 23
Computation for Tax Credit for Low-Income Individuals or Virginia Earned Income Credit.................................... 25
Addition to Tax, Penalty and Interest ...................................................................................................................... 27
Schedule VAC ........................................................................................................................................................... 27
Virginia529 and ABLE Contributions ...................................................................................................................... 27
Other Voluntary Contributions ................................................................................................................................ 28
Qualifying Age Deduction ........................................................................................................................................ 32
Age 65 and Older Income Based Age Deduction Worksheet ............................................................................... 33
Credit for Taxes Paid to Another State ................................................................................................................... 34
Schedule OSC Line Instructions ............................................................................................................................ 35
Ratio Schedule.......................................................................................................................................................... 37
Tax Rate Schedule .................................................................................................................................................. 39
Mailing Addresses and Telephone Numbers ....................................................................................................... 49
TABLE OF CONTENTS
1
WHAT’S NEW
Virginia’s Fixed Date Conformity with the Internal a’s Fixed Date Conformity with the Internal
Revenue Code:Revenue Code: Virginia’s date of conformity with the Virginia’s date of conformity with the
Internal Revenue Code (IRC) was advanced from Internal Revenue Code (IRC) was advanced from
December 31, 2020 to December 31, 2021December 31, 2020 to December 31, 2021, subject to subject to
certain exceptionscertain exceptions. This legislation also allows Virginia
to generally conform to the American Rescue Plan
to recipients of certain coronavirus disease 2019
(COVID-19) business assistance programs during
Taxable Years 2021 and 2019. Please see Tax Bulletin
22-1, posted on the Department’s website at www.
tax.virginia.gov, for additional information regarding
Virginia’s conformity with the IRC and adjustments
that may be required as a result of this legislation.
Virginia will continue to deconform from the following:
bonus depreciation allowed for certain assets under
federal law; the five-year carryback of certain federal
net operating loss (NOL) deductions generated in
the 2008 or 2009 taxable years; the federal income
treatment of applicable high yield discount obligations;
and the federal income tax treatment of cancellation
of debt income realized in connection with certain
business debts. In addition, Virginia will continue to
deconform from the following temporary changes made
by the Coronavirus Aid, Relief, and Economic Security
(“CARES”) Act: suspension of certain NOL limitations
for Taxable Years 2018, 2019, and 2020 and increasing
the business interest limitation for Taxable Year 2019
and 2020. See Tax Bulletin 21-4 for more information.
At the time these instructions were published, the only
required fixed date conformity adjustments were those
mentioned above. However, if legislation is enacted
that results in changes to the IRC for the 2022 taxable
year, taxpayers may need to make adjustments to
their Virginia returns that are not described in these
instructions. Information about any such adjustments
will be posted on the Department’s website at www.
tax.virginia.gov.
Changes to Certain Itemized Deductions:
for Federal Schedule A (Form 1040) when itemizing
deductions, but with certain exceptions.
For taxable years beginning on or after January 1,
2019, Virginia deconforms from the suspension of the
overall limitation on itemized deductions, commonly
known as the Pease limitation. For Taxable Year
2021, Virginia will deconform from the increase in the
medical expense deduction. See Virginia Schedule A
and the Schedule A Instructions for more information.
Facilitated Health Care Enrollment: Taxpayers have
the option to indicate that they and/or their dependents
agree to the sharing of certain tax return information with
the Virginia Department of Medical Assistance Services
(DMAS) and the Department of Social Services (DSS).
If the authorization box below the address section
on Form 760PY is checked, preferred contact details
and other tax return information will be provided to
DMAS and DSS for purposes of determining eligibility
for income-based medical assistance programs. See
Page 10 instructions for details.
Increase in Standard Deduction: New legislation
enacted during the 2022 General Assembly session
increases the standard deduction from $4,500 to $8,000
percent for the six-month period of July 2022 through
December 2022. The increase for Taxable Year 2023
is contingent on annual revenue growth of at least
met for either taxable year, the standard deduction for
that taxable year will be $7,500 for single individuals
and $15,000 for married persons. Under this Act,
the increase in the standard deduction is scheduled
to sunset after Taxable Year 2025 and revert to the
standard deduction amounts that applied prior to
New Military Benefits Subtraction: For taxable
years beginning on and after January 1, 2022, certain
military benefits received by an individual age 55 or
older may be subtracted from Virginia taxable income.
The maximum amount of the subtraction is $10,000 in
Taxable Year 2022. For further explanation about this
subtraction, see instructions.
Beneficial Hardwood Management (Reforestation
and Afforestation) Tax Credit:
years beginning on and after January 1, 2022, but
before January 1, 2025, a nonrefundable individual
income tax credit is available for expenses incurred
acres of forestland, or a one-acre minimum hardwood
expenditures up to $1,000.
“Eligible expenditures” are direct expenses incurred by
management practices pursuant to best practices
developed by the Department of Forestry. For more
details, see Schedule CR Instructions.
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Deduction for Eligible Educators: For taxable years
beginning on and after January 1, 2022, but before
January 1, 2025, an individual income tax deduction
is allowed for up to $500 for the amount actually paid
or incurred for eligible educator qualifying expenses.
An “Eligible educator” is an individual who for at least
900 hours during the taxable year served as a Virginia
licensed teacher, instructor, student counselor, special
needs personnel, principal, or student aide for public
or private primary and secondary school students in
Virginia. See instructions for more information.
Food Crop Donation Tax Credit Sunset Date
Extension: The sunset date for the Food Crop Donation
Tax Credit has been extended through taxable year
2022.
Major Business Facility Tax Credit Sunset Date
Extension: The sunset date for the Major Business
Facility Tax Credit has been extended from July 1, 2022,
to July 1, 2025.
Changes to Worker Training Tax Credit: The sunset
date of the portion of the Worker Training Tax Credit for
eligible worker training has been extended from July 1,
2022, to July 1, 2025. The sunset date of the portion of
the Worker Training Tax Credit for a business primarily
engaged in manufacturing has been extended from
January 1, 2022, to January 1, 2025.
For taxable years beginning on and after January
1, 2022, the credit has been expanded by allowing
businesses to earn credits with respect to courses at
any Virginia public institution of higher education. See
Form WTC and Schedule CR instructions for more
information.
Expansion of Community of Opportunity Tax
Credit: The Community of Opportunity Tax Credit has
been expanded by permitting certain landlords with
in Virginia with poverty rates of less than 10% to
qualify for the credit. Under prior law, the credit was
limited to census tracts in the Richmond Metropolitan,
Virginia Beach-Norfolk-Newport News Metropolitan,
and Washington-Arlington-Alexandria Metropolitan
Statistical Areas. See Schedule CR instructions for
complete details.
New Elective Pass-Through Entity Tax: New
legislation enacted in the 2022 General Assembly
allows a qualifying pass-through entity (PTE) to make
an annual election for taxable years 2021 through 2025
to pay income tax at a rate of 5.75 percent at the entity
level. A “qualifying PTE” must meet certain guidelines.
There is also a corresponding refundable income tax
credit for taxable years 2021 through 2025 for income
tax paid by a qualifying PTE, if the PTE pays the
elective income tax imposed at the entity level. Due to
the timing of this legislation and because many PTEs
2022 legislative session, there are special provisions
for taxable year 2021. Taxpayers should consult Tax
Bulletin 22-6 for more information regarding the delayed
implementation of this legislation for taxable year 2021
returns. Complete details are available in the Schedule
CR instructions.
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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
Extension for Filing Income Tax Returns: All taxpayers
are granted an automatic 6-month extension of time to file
their income tax returns. No application for extension is
required; however, any tentative tax due must be paid with
an extension voucher, Form 760IP, by the original due date
for filing the return.
You can file and pay your tentative tax online using the
Department’s eForms or Individual Online Services.
Payments are made electronically and you may schedule
payments to be made on a future date.
Electronic Filing Requirements for Certain Taxpayers:
Individuals are required to file and remit payment using
an electronic medium if (i) any installment payment of
estimated tax exceeds or can reasonably be expected to
exceed $1,500, (ii) any payment made with regard to a
return or extension of time to file exceeds $1,500, or (iii)
the taxpayer’s estimated total tax liability exceeds $6,000. If
any of the thresholds above apply to you, all future individual
income tax payments must be made electronically. This
includes all payments for estimated taxes, extensions of
time to file, and any other amounts due when a return is
filed.
Consumer’s Use Tax: If you purchased merchandise
by Internet, telephone, or mail, or you purchased any
merchandise outside Virginia and paid no sales tax you
may be required to pay Consumer’s Use Tax. Report the
applicable tax on Form 760PY, Line 33.
Litter Tax: Every manufacturer, wholesaler, distributor or
retailer of the following products is subject to the Litter Tax.
• Food for Human or Pet Consumption
• Groceries
• Cigarettes and Tobacco
• Soft Drinks and Carbonated Waters
• Distilled Spirits, Wine, Beer and Other Malt
Beverages
• Newspaper or Magazines
• Paper Products and Household Paper
• Glass and Metal Containers
• Plastic or Fiber Containers made of Synthetic
Material
• Cleaning Agents and Toiletries
• Nondrug Drugstore Sundries
• Motor Vehicle Parts
Businesses become subject to the tax on the first January
1 they are in business. The Litter Tax return, Form 200, and
payment of the tax are due on May 1 of each year, for the
preceding calendar year.
File and pay your Litter Tax Return online using the
Department’s eForms. Complete the online version of the
Litter Tax Return as you would if you were completing a
paper form. Payments are made electronically and you may
schedule payments to be made on a future date.
If you are unable to file and pay electronically you may
request a waiver. You can obtain the waiver request form at
www.tax.virginia.gov or by calling 804.367.8037.
REMINDERS
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GENERAL INFORMATION
WHERE TO GET 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).
• Contact the Department for assistance at www.tax.virginia.gov.
• Call or visit your Commissioner of the Revenue, Director
of Finance or Director of Tax Administration. Check the list
beginning on Page 49 for contact information.
ESTIMATED INCOME TAX FILING
If you did not have enough income tax withheld, you may need
to pay estimated income tax. Generally, you are required to make
payments of estimated income tax if your estimated Virginia tax
liability exceeds your Virginia withholding and other tax credits
by more than $150.
To make estimated tax payments online, visit www.tax.virginia.
gov or file Form 760ES.
If you owe a large amount of tax, you may need to increase the amount
of tax withheld or make estimated tax payments during the year.
You may be penalized if you underpaid your estimated tax or
did not have enough tax withheld.
AMENDED RETURN FILING
When to File
Individuals are required to report to the Department federal
adjustments and pay any additional amounts due within one year
after the final determination date of such adjustments (“the one-
year requirement”). For the purposes of the one-year requirement,
the “final determination date” is defined as one of the following:
• If the federal adjustment is the result of an audit or other action
by the IRS, the final determination date is defined as the first
day on which no federal adjustments arising from that audit or
other action remain to be finally determined. For agreements
required to be signed by the IRS and the taxpayer, the final
determination date is defined as the date on which the last party
signed the agreement.
• If the federal adjustment is the result of an audit or other action
by the IRS, and the taxpayer filed as a member of a Virginia
combined or consolidated return, the final determination date is
defined as the first day on which no related federal adjustments
arising from that audit remain to be finally determined for the
entire group.
• 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 le 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 ling an amended federal return must also le an
amended state return and must pay any additional tax and interest
due, if applicable.
More information about the processes and deadlines by which
taxpayers are required to report information and pay any associated
taxes to the Department is available on the Department’s website
at www.tax.virginia.gov.
If you file an amended return with any other state that results in a
change that would affect your Virginia income tax, you must file
an amended Virginia tax return within 1 year.
If the change reduces the tax, the Department by law may issue a
refund only if the amended return is filed within:
• 3 years from the due date of the original return, including valid
filing extensions;
• 1 year from the final determination of the amended federal
return or federal change, whichever is later, provided that the
allowable refund is not more than the decrease in Virginia tax
attributable to the federal change or correction;
• 1 year from the final determination of the amended return of
any other state or change or correction in the income tax of the
taxpayer for any other state, provided that the refund does not
exceed the amount of the decrease in Virginia tax attributable
to such change or correction;
• 2 years from the filing of an amended Virginia return resulting
in the payment of additional tax, provided that the current
amended return raises issues relating solely to the prior amended
return and that the refund does not exceed the amount of the tax
payment made as a result of the prior amended return; or
• 2 years from the payment of an assessment, provided the
amended return raises issues relating only to the prior assessment
and the refund does not exceed the amount of tax paid on the
prior assessment.
Form 760PY
To amend Form 760PY, complete a new Form 760PY (for the
taxable year you are amending) using the corrected figures, as if
it were the original return. Mark the amended box in the Check
Applicable Boxes section of the return. Be sure to select one of
the provided reason codes to explain why you are submitting an
amended return. Do not make any adjustments to the amended
return to show that you received a refund or paid a balance due as
a result of the original return.
Use the worksheet for amended returns below to determine if you
are due a refund or if any additional tax due should be paid with
your amended return.
Worksheet for Amended Returns
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 the amended Form
760PY and enter the total here 2 __________________
3. Overpayment, if any, as shown
on original return or as
previously adjusted..................3 __________________
4. Subtract Line 3 from Line 2 ....4 __________________
5
5. If Line 4 above is less than
Line 18 on amended Form
760PY, subtract Line 4 above
from Line 18 on amended
Form 760PY. This is the Tax
You Owe .................................. 5 __________________
6. Refund. If Line 18 on amended
Form 760PY is less than Line
4 above, subtract Line 18 on
of the amended Form 760PY
from Line 4 above. This is the
Tax You Overpaid ....................6 __________________
Additional Required Enclosures
If you filed an amended federal return, enclose a copy of your
federal Form 1040X or other claim form and supporting material
with your amended Virginia return to substantiate the amendment.
If amending your Virginia return for other reasons, enclose a
statement explaining why you are amending your return. Show any
computations necessary to verify the adjustments you are making.
Submit your check or money order with your return if you owe a
balance due. Also, include additional Forms W-2, 1099 or VK-1
with your return if claiming more income tax withheld than what
was claimed on your original return.
Federal Adjustments
If your federal income tax return was adjusted by the IRS during the
taxable year and the adjustment was not reported to the Department,
an amended Virginia return must be filed with a copy of the federal
adjustments within 1 year after the final determination of such
federal change, correction or renegotiation. See “When to File”
earlier in this section for additional information.
Net Operating Losses
Although there is no express statutory provision for a separate
Virginia net operating loss available for carryback or carryover,
the amount of federal net operating loss is the starting point in
computing the amount of deduction to be allowed on the Virginia
return. Check the amended return box located on the front of Form
760PY, indicating that this is an amended return and enter the reason
code to indicate the return is the result of a net operating loss (NOL)
carryback. Codes are provided in the Filing Information section
beginning on Page 10. 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 is required.
Single Filers: If you are the court-appointed or certified Personal
Representative (also referred to as Executor or Administrator) of the
decedent’s estate, include a copy of the court certificate showing
your appointment with the return.
• Any refund issued will be made payable to the estate of the
decedent.
• The refund will be issued as a check. The check may be
cashed or deposited with the endorsement of the court-
appointed Personal Representative.
Joint Filers, both Taxpayers Deceased: Follow the instructions
for Single Filers.
Important: If a refund is due, the refund will be issued in the name
of the surviving spouse or the estate of the decedent(s) unless a
properly completed copy of federal Form 1310 is provided. When
filing electronically, the Form 1310 must be included with the
federal filing.
RECORD KEEPING
Keep your tax records for at least 3 years from the due date of the
return or the date the return was filed, whichever is later. If the IRS
requires you to keep your federal records for a longer period of
time, keep your state records for the same period of time.
FILING REQUIREMENTS
FILING THRESHOLD
Filing requirements are based on your residency status and the
amount of your income. Dependents and students are subject to
the same filing requirements as anyone else.
• Residents of Virginia with income at or above the minimum
filing threshold must file.
• Nonresidents of Virginia with income at or above the filing
threshold must file if any of their income is from Virginia
sources.
For information on Virginia residency requirements, please read
the next section, “Residency Status.”
If your Virginia Adjusted Gross Income (VAGI) is at or above the
threshold amount shown in the following table, you are required
to file. VAGI is the Adjusted Gross Income on your federal return
plus any Virginia additions, minus any Virginia subtractions.
Information on Virginia additions and subtractions is included in
the instructions, later in this booklet.
For a part-year resident, if your income is only from wages, salaries
and interest from a savings or checking account, your VAGI is
usually the same as the Adjusted Gross Income shown on your
federal return less the wages, salaries and interest earned while
a nonresident of Virginia. Once you have computed your VAGI,
check the chart below to see if you need to file a Virginia income
tax return.
YOU DO NOT HAVE TO FILE IF YOU ARE:
Single and your VAGI is less than ..................$11,950
Married filing with your spouse
on the same return and your
combined VAGI is less than ............................$23,900
Married filing separately (on separate
forms) and your VAGI is less than .................. $11,950
If you are not required to file, but you had Virginia income
tax withheld or made estimated payments, you are entitled
to a refund of the amount withheld or paid. You must file a
return to get a refund. We periodically review and update the
Department’s records to make sure that we have correct return
information. Sometimes, we have to contact taxpayers to confirm
6
that they did not need to file for a given year. As a result, even if
you do not need to file a return, you may receive an inquiry at a
later date to verify your VAGI.
RESIDENCY STATUS
Residents
Every Virginia resident whose Virginia Adjusted Gross Income
is at or above the minimum filing threshold must file. Any
“federal area” such as a military or naval reservation, federal agency
or federal administration that is inside the geographical boundaries
of Virginia is considered a location in Virginia and nonactive duty
residents of those areas are subject to Virginia income tax just like
residents of any other location in the state.
You may be required to file as a resident in two states if you are an
actual resident of one state and a domiciliary resident of another
state (see definitions below). If you are in this situation, you may
be able to take a credit on the return filed in the state of your legal
domicile. Refer to the instructions for the Schedule OSC later
in this booklet for more information on the credit for tax paid to
another state.
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
Anyone, other than a member of the U.S. armed forces or the U.S.
Congress, who maintains a place of abode (i.e., home) in Virginia
for a total of more than 183 days of the taxable year while having
legal domicile (residence) in another state or country is an actual
resident of Virginia. This category often includes students who
are domiciliary residents of another state while attending college
in Virginia or the spouses* and dependents of members of the
U.S. armed forces stationed in Virginia. Although this residency
classification does not apply to members of the U.S. Congress, it
does apply to members of their families and staffs.
*The spouse of a military servicemember may be exempt from
Virginia individual income tax on income from services performed
in Virginia if (i) the servicemember is present in Virginia in
compliance with military orders; (ii) the spouse is in Virginia solely
to be with the servicemember; and (iii) the spouse elects to use the
same residence for state tax purposes as that of the servicemember.
For more information, see Tax Bulletin 10-1 and Tax Bulletin 19-2,
available on the Department’s website at www.tax.virginia.gov.
Part-Year Residents
You may be a part-year resident if your residency in Virginia began
or ended during the taxable year. Residents who move into or out of
Virginia during the taxable year and do not fall into either category
below are generally considered full-year residents.
• Virginia residents who move out of Virginia during the taxable
year and become domiciliary residents of another state are part-
year residents, provided they do not move back to Virginia for
at least 6 months.
• Those who move into Virginia during the taxable year and
become either domiciliary or actual residents of Virginia are
also considered part-year residents.
The distinction between full-year and part-year residents is
important in deciding which form to file and what income is taxable
in Virginia. To compute VAGI and determine if VAGI meets the
minimum filing threshold, part-year residents who file Form 760PY
are allowed a subtraction from federal adjusted gross income equal
to the amount of income attributable to residence outside Virginia.
If you are a part-year resident and do not file the correct form,
you will not compute the correct amount of tax. See “WHICH
FORM TO FILE” below.
Nonresidents
Nonresidents of Virginia with Virginia Adjusted Gross Income
at or above the filing threshold must file if any of their income
is from Virginia sources. Income from Virginia sources is
income received from labor performed, business done, or property
located in Virginia, including gains from sales, exchanges or other
dispositions of real estate and intangible personal property having
a situs in Virginia. Virginia source income includes income passed
through from a partnership, S corporation or limited liability
company that does business in Virginia. It also includes business
income and proceeds from real estate transactions passed through
by a Virginia trust. It generally does not include personal savings
account interest or dividends from an individual’s stock market
investments.
Those who maintain legal domicile in another state and live in
Virginia less than 183 days of the taxable year (or do not live in
Virginia at all) are nonresidents. Also, members of the U.S. armed
forces who have another state as their home of record (legal
domicile) are generally classified as nonresidents of Virginia, even
though they may be stationed in Virginia for years.
Exceptions for Certain Nonresidents
If you are a nonresident of Virginia who commutes daily to work
in Virginia from Kentucky or the District of Colum bia, you do
not have to file if:
• You have no actual place of abode in Virginia at any time during
the year;
• Salaries and wages are your only Virginia source income; and
• Your salaries and wages are subject to income taxation by
Kentucky or the District of Columbia.
If you are a nonresident of Virginia who is a resident of Maryland,
Pennsylvania or West Virginia and you earn salaries and wages in
Virginia, you are exempt from filing a Virginia income tax return
and paying Virginia income tax if:
• Your only income from sources in Virginia is from salaries and
wages; and
• Your salaries and wages are subject to income taxation by
Maryland, Pennsylvania or West Virginia.
If you are a domiciliary resident of Kentucky, Mary land,
Pennsylvania, West Virginia or the District of Co lumbia and
have income from Virginia sources other than wages and salaries,
(such as business income or gain from the sale of a residence), you
must file a Vir ginia Nonresident Individual Income Tax Return,
Form 763, and pay tax on income not specifically exempted above.
Spouses of Military Personnel: For Taxable Year 2018 and
after, the Servicemember Civil Relief Act (SCRA), as amended by
7
Veterans Benefits and Transition Act, provides that the spouse of a
servicemember may to elect to use the same residence for state tax
purposes as that of the servicemember. Under the SCRA, an electing
spouse of a military servicemember may be exempt from Virginia
income tax on wages if the servicemember is present in Virginia in
compliance with military orders. More information is available in
Tax Bulletin 19-2 available on the website at www.tax.virginia.gov.
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 763S, Virginia Special Nonresident Claim
For Individual Income Tax Withheld to claim your refund.
WHICH FORM TO FILE
Residents File Form 760
File Form 760 if you are a part-year resident and all of your income
came from Virginia sources or was received while you were a
Virginia resident. This will allow you to claim the full exemption
and standard or itemized deduction instead of computing partial
amounts as required for part-year residents filing Form 760PY.
Part-Year Residents File Form 760PY
As a general rule, part-year residents file Form 760PY. If 1 spouse is
a full-year resident and the other is a part-year resident, the couple
may file together on Form 760PY. The part-year resident spouse
will compute a prorated exemption amount. The full-year resident
spouse will claim the full exemption amount.
Note: If you are a part-year resident who received Virginia source
income, as well as other income, during the portion of the year
you lived in another state, you need to file 2 Virginia returns
for the taxable year. File Form 760PY to report the income
attributable to your period of Virginia residency. File Form 763, the
nonresident return, to report the Virginia source income received
as a nonresident.
Nonresidents File Form 763
Generally, nonresidents with income from Virginia sources must file
a Virginia return if their income is at or above the filing threshold.
Nonresidents who earn salaries and wages in Virginia and pay tax
on those salaries and wages to the District of Columbia, Kentucky,
Maryland, Pennsylvania or West Virginia are not required to file
if they meet the criteria described in the previous section under
“Exceptions for Certain Nonresidents.” Residents of states other
than those in “Exceptions for Certain Nonresidents” do not qualify
for a filing exception.
Usually, when 1 spouse is a resident and the other spouse is a
nonresident, each spouse whose income is at or above the filing
threshold must file separately. The resident must file on Form
760. The nonresident spouse must file Form 763. There are only 3
circumstances in which such a couple can file jointly on the same
return. If both spouses have income and all of the nonresident’s
income is Virginia source income, a joint resident return (Form
760) may be filed. If both spouses elect to determine their joint
Virginia taxable income as if they were both Virginia residents, a
joint resident return may be filed. Also, if the nonresident spouse
has no income at all, a joint resident return may be filed.
Members of the Armed Forces
Active duty pay for members of the armed forces is taxable only in
the state of legal domicile, regardless of where stationed. You must
file as a nonresident if you are in the military, domiciled in another
state and have any other income that is from Virginia sources.
The spouse of a military servicemember may be exempt from
Virginia individual income tax on income from services performed
in Virginia if (i) the servicemember is present in Virginia in
compliance with military orders; (ii) the spouse is in Virginia solely
to be with the servicemember; and (iii) the spouse elects to use the
same residence for state tax purposes as that of the servicemember.
For more information, see Tax Bulletin 09-10 and Tax Bulletin 10-1,
available on the Department’s website at www.tax.virginia.gov.
Use Form 763 if you are in the military, domiciled in another state
and have any other income that is from Virginia sources. Examples
follow.
If a married couple lives in Virginia for the entire year, but is
domiciled in Alabama, and has nonmilitary income from Virginia
sources that is attributable to both spouses, the spouse on active
duty must file Form 763, using Filing Status 4. Generally, the state
of domicile will allow credit for tax paid to Virginia on the earned
income that is taxed in both states.
If the military member separates from the military during the year
and becomes a Virginia resident, Form 760PY should be filed to
pay tax on income attributable to the period of Virginia residency.
If the nonmilitary spouse’s domicile changed to Virginia during the
year, Form 760PY must be filed, using Filing Status 3, to pay tax
on income earned after becoming a Virginia resident.
Other Frequently Used Virginia Forms
To order, see Page 4.
Virginia
Schedule A
Required if claiming itemized deductions on
the Virginia return
Schedule 760PY ADJ - Required for:
• Additions, Subtractions and Deductions from Virginia
Adjusted Gross Income
• Credit for Low-Income Individuals or Virginia Earned
Income Credit
• Addition to tax, penalty and interest
Schedule
PY ADJS
Required for Additions, Subtractions and
Deductions from Virginia Adjusted Gross
Income. in excess of the lines provided on
Schedule 760PY ADJ
Schedule VAC
Required for contributions to Virginia529
and ABLE Accounts and Other Voluntary
Contributions
Schedule OSC
Required to claim credit for tax paid to another
state
Schedule CR
Required to claim most tax credits. For some
Schedule CR credits other forms are required
Schedule of
Income
Required for income distribution, to prorate
exemptions and report moving information
Form 760C
Required to compute the addition to tax for
individuals, estates and trusts
Form 760F
Required to compute the addition to tax for
farmers, shermen and merchant seamen
Form 760IP
Used to make an extension payment
Form CU-7
Consumer’s Use Tax Return
Form 760ES
Used to make Estimated Tax Payments
Form 502FED-1
Required for partners ling an amended return
due to a federal partnership audit and change in
taxable income
8
WHEN TO FILE
If your taxable year is January 1, 2022 - December 31, 2022, your
individual income tax return must be postmarked no later than
May 1, 2023, to avoid late filing penalties and interest.
When filing by mail, the envelope must be postmarked by the due
date. Put the correct postage on your envelope. If your return is
sent back to you because of insufficient postage, you are liable for
the penalties and interest if the postmark on the remailed return
is after the due date. Tax returns or payments of taxes remitted by
a commercial delivery service will be considered timely filed if
received in an envelope or sealed container bearing a confirmation
of shipment on or before midnight of the day the return or payment
is due.
If the due date falls on a Saturday, Sunday or legal holiday, you
may file your return on the next day that is not a Saturday, Sunday
or legal holiday.
Fiscal Year Filers
If your taxable year is not January 1 through December 31, your
return must be postmarked by the 15th day of the 4th month
following the close of your fiscal year.
When filing by paper, you should write “FISCAL YEAR FILER”
across the top of page 1 of Form 760PY and enclose a statement
indicating the beginning and ending months of your 12-month
fiscal year. If you file after the due date or do not pay the full amount
due by the due date, you may have to pay penalties and interest.
Overseas Rule
If you are living or traveling outside the United States or Puerto
Rico (including persons in the military or naval service on duty
outside the United States and Puerto Rico), you must file your return
by July 1, 2023. Be sure to check the appropriate box to the left of
the name and address section.
Members of the Military - Members of the armed forces serving
in a combat zone receive either the same individual income tax
filing and payment extensions as those granted to them by the IRS,
plus an additional 15 days, or a 1-year extension, whichever date
is later. All extensions also apply to spouses of military personnel.
Service families may wish, however, to file their individual income
tax returns before the extended deadlines to receive refunds.
Servicemembers claiming this extension should write “Combat
Zone” across the top of their tax returns and on the envelopes used
to mail their returns. Such combat zone personnel should similarly
write “Combat Zone” across the top of their correspondence, and
on the envelope used to mail the correspondence, when responding
to any notices issued by the Department regarding tax collection or
examination. More information can be obtained from Tax Bulletin
05-5, available 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. Servicemembers who claim this extension should write
“Overseas Noncombat” on the top of their tax returns.
Extension Requests
Virginia law provides an automatic 6-month filing extension
for income tax returns. No application for extension is required.
The extension is for filing the return, not for payment of the tax;
therefore, you must pay at least 90% of your tax by the due date,
May 1 for calendar year filers. To make a payment of tentative tax,
use Form 760IP.
If you file your return within 6 months after the due date but do not
meet the 90% payment requirement, an extension penalty of 2%
per month will apply to the balance of tax due with your return from
the due date through the date your return is filed, to a maximum
of 12% of the tax due. Interest will also accrue on any balance of
tax due with a return filed within the extension period, regardless
of whether the 90% payment requirement is met.
If you file your return within 6 months after the due date but do
not pay the tax due at the time of filing, the unpaid balance will be
subject to a late payment penalty of 6% per month from the date of
filing through the date of payment, up to a maximum of 30%. The
late payment penalty will be assessed in addition to any extension
penalty that may apply. The automatic extension provisions apply
only to returns that are filed within 6 months from the due date. If
you file your return more than 6 months after the due date, a late
filing penalty of 30% will apply to the balance of tax due with
your return.
Refund Returns - You do not need to file an extension if you cannot
file by the due date and you are certain that your return will result
in a refund. This is because the late filing penalty is not assessed on
refund returns. To receive a refund, however, you must file within
3 years of the due date.
Foreign Income Exclusion - If you qualify for the federal foreign
income exclusion and have requested an extension of time for filing
your federal return, you may apply for an extension of time to file
your state return. You will be granted an extension for 30 days after
the date you expect to qualify for the exclusion. You must apply by
letter on or before the 1st day of the 7th month following the close
of your taxable year and enclose a copy of the approved federal
extension with your return when you file.
WHERE TO FILE
You can file your return online or mail your return. Visit www.
tax.virginia.gov for information about using e-File. To file by
mail, use the mailing address listed beginning on Page 49 for the
city or county where you live or last lived while a resident of
Virginia. Returns can be filed directly with the Department.
BALANCE DUE RETURNS
You can pay by credit card or online, and most taxpayers also
have the option to pay by check. See the “Payment Options”
section on Page 16 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 2022 income tax payment.
To pay by credit card, visit www.tax.virginia.gov/payments to pay
on the Internet. If you choose this option, fill in the box on Line
35 of Form 760PY, indicating this type of payment. You will be
assessed a fee by the company processing the transaction.
Make an online payment from your checking or savings account for
balance due returns using Web Payments at www.tax.virginia.gov.
If you have already filed your return with your Local Commissioner
of the Revenue and did not indicate you were paying by credit
card, call your Local Commissioner of the Revenue’s office for the
correct jurisdiction code prior to initiating your credit card payment.
Phone numbers are listed beginning on Page 49.
9
AVOID COMMON MISTAKES
• Sign your return.
• Make sure your name, address, Social Security Number(s) and
dates of residence are correct.
• Be sure to complete all applicable check boxes.
• Verify all entries and check all math.
• If you itemized deductions, make sure you complete Line 11
on Form 760PY.
• Be sure to include the front and back of all documents.
• Put the correct postage on your envelope. If your return is sent
back to you because of insufficient postage, you are liable for
the penalties and interest if the postmark on the remailed return
is after the due date.
• File your original return. Do not file a photocopy.
HOW TO ASSEMBLE YOUR RETURN
If you completed any of the forms or schedules listed below, you
must enclose copies with your Virginia return. Place these forms
behind your Virginia return in the following order.
• If filing both Form 760PY and Form 763, enclose Form 763
behind Form 760PY so that the title of Form 763 can be seen
over the top of the title of Form 760PY. Enclose a statement
over the Form W-2 on Form 760PY stating that “Form 763 is
enclosed behind Form 760PY.”
• Virginia Forms
- Schedule 760PY ADJ - Virginia Schedule A
- Schedule PY ADJS - Schedule OSC
- Schedule CR - Schedule of Income
- Schedule VAC - Form 760C or Form 760F
- Form 502FED-1
- Forms 304, 306D
- Any additional documentation as required.
Do not use staples.
• Federal Forms
- Complete copy of your federal income tax return.
- If claiming credit for income tax paid to another state on
Schedule OSC, enclose a complete copy of the state tax return
filed with the other state.
Do not use staples.
Withholding Forms
Be sure to include W-2, 1099 and VK-1 forms that indicate the
same amount of Virginia income tax withheld as the amount you
claim on your return.
Payments
Submit check with your return. If paying by credit card, please
check the box on Line 35 of Form 760PY. Important: If you
make your payment by check after filing your return, do not submit
a copy of your previously filed return with your payment.
COMPUTE YOUR LOWEST TAX
(TIP FOR MARRIED TAXPAYERS)
Since Virginia’s individual income tax is imposed at graduated rates,
a couple with income attributable to each spouse may find that by
using Filing Status 2 (filing a joint return), their joint income is
taxed at a higher rate than their separate taxable incomes would
be. Filing Status 4 (married filing a combined return), is designed
to adjust for this difference. When using Filing Status 4, tax is
computed on each spouse’s separate taxable income and then the
two amounts of tax are added together to arrive at their total tax.
As a general rule, when both spouses have income, Filing Status
4 will enable you to obtain the lowest combined tax provided that
you assign deductions and dependents to each spouse so that the
taxable income in each column on Form 760PY is as close to equal
as possible.
If only one spouse has income or if one spouse’s income would be
reduced to zero (or less) after claiming personal exemptions and
subtractions, use Filing Status 2 instead.
FORM 760PY LINE INSTRUCTIONS
NAME, ADDRESS & SOCIAL SECURITY
NUMBER (SSN)
Name
Enter your complete name (including middle initial) and mailing
address in the boxes provided. If filing a joint return, Filing
Status 2 or 4, enter the complete name of your spouse. If you are
married filing separate returns (Filing Status 3), DO NOT enter
your spouse’s name in the spouse name boxes. Instead enter your
spouse’s name on the Filing Status 3 line below the address box.
Deceased Taxpayers
Surviving Spouse filing Joint Return: As the surviving spouse,
you are considered the primary taxpayer. To complete your return:
• List your name, Social Security Number and date of birth
first on the return.
• Include your spouse’s name, Social Security Number and
date of birth in the fields labeled for spouse.
• Check the “Deceased” box in the Spouse’s Last Name field
• Any refund issued will be made payable to the surviving
spouse. The refund may be direct deposited.
• No additional documentation is required.
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 check may be cashed or deposited with the endorsement
of the court-appointed Personal Representative
Joint Filers, both Taxpayers Deceased: Follow the instructions
for Single Filers.
Important: If a refund is due, the refund will be issued in the name
of the surviving spouse or the estate of the decedent(s) unless a
properly completed copy of federal Form 1310 is provided. When
filing electronically, the Form 1310 must be included with the
federal filing.
Address
Enter your street address. Do not enter a P.O. Box address unless
mail is not delivered to your street address.
Social Security Number (SSN)
Be sure your Social Security Number is entered correctly. The
Social Security Number entered in the “A: Your Social Security
Number” box must be the number of the person whose name is
shown first on the return.
10
Privacy Act: In compliance with the Privacy Act of 1974,
disclosure of your Social Security Number is mandatory under Va.
Code § 58.1-209. Your Social Security Number is used both as a
means of identifying your income tax return and of verifying the
identity of individuals for income tax refund purposes.
Dates of Residence
If filing a joint return, enter the dates you and your spouse lived
in Virginia during 2022. If you do not include these dates the
processing of your return will be delayed.
Locality Code
Enter the 3-digit Locality Code found beginning on Page 49. If you
lived in more than one Virginia city or county or if you did not live
in Virginia on January 1, 2023, enter the name of the city or county
in Virginia in which you last lived. This is not always the same as
the city or county of your mailing address.
Virginia Driver’s License Information
Enter your Virginia Driver’s License Identification number and
Issue Date. If you do not have a Virginia driver’s license, but have
a Virginia ID Card, enter the identification number and issue date
from the ID Card. If filing a joint return, enter the information for
both spouses. Providing this information is optional. It is requested
for taxpayer identification purposes as part of ongoing efforts to
combat identity theft and fraud.
FILING INFORMATION
Please check all boxes and complete all lines that apply.
• Amended Return. If you are filing an amended return, check
the “amended return” box. In addition, enter the appropriate
amended return reason code (see below) in the box provided.
Select the reason code that best indicates why your return is
being amended and enclose the appropriate documentation.
Code Amended Return Reason
03 Federal Return Amended or Adjusted – Enclose copy
of IRS nal determination, if applicable
04 Virginia Return – Changes to subtractions,
deductions, additions, and credits
01 NOL
02 Partnership Level Federal Adjustment – Enclose Form
502FED-1
05 Pass-Through Entity Elective Tax Payment
30 Other – Enclose Explanation
• Dependent on Another’s Return. Check the box if you can be
claimed as a dependent on someone else’s return. If you check
this box and claim the Virginia standard deduction on Line 12,
see “Exception: Dependent’s Limited Standard Deduction” on
Page 13. Your standard deduction may be limited.
• Overseas on Due Date. Check this box if you were living or
traveling outside the United States or Puerto Rico (including
serving in the military or naval service), on May 1, 2023. File
your return by July 1, 2023.
• Qualifying Farmer, Fisherman or Merchant Seaman.
Check this box if you are a self-employed farmer, fisherman or
merchant seaman and at least 2/3 of your gross income is from
those employments. This information is used to identify farmers,
fishermen and merchant seamen subject to special rules for
paying estimated tax. See “Addition to Tax For Underpayment
of Tax” for details.
• Earned Income Tax Credit Claimed on Federal Return. If
you claimed Earned Income Tax Credit on your 2022 federal
return, enter the amount claimed.
• Combined
Social Security for You and Spouse reported as
taxable income on Federal Return.
If you reported taxable
Social Security income on your 2022 federal return, enter the
combined amount. This is especially important if claiming Age
Deduction.
Facilitated Health Insurance Enrollment: The Department
of Taxation is required to include on individual income tax returns
a checko allowing taxpayers to consent to the Department
of Taxation providing certain taxpayer information to the
Department of Medical Assistance Services (DMAS) and the
Department of Social Services (DSS) for purposes of arming
that the individual, spouse, or any dependents meet the income
eligibility requirements for medical assistance. If the individual
or spouse voluntarily consents, the Department is authorized to
disclose to DMAS and DSS certain dependent information and
the individual’s or spouse’s:
• Name;
• Address;
• Social Security number;
• Date of birth
• Number and type of personal exemptions;
• Tax-ling status; and
• Adjusted gross income
The Department is only authorized to disclose information to
DMAS and DSS upon entering a written agreement regarding the
disclosure of taxpayer information.
If you would like for the Department of Taxation to disclose
certain information to DMAS and DSS for the purposes set forth
above, check the box on Page 1 of Form 760PY. Also complete
Schedule HCI (Healthcare Information) and enclose with your
return.
FILING STATUS
Enter the correct number in the box to identify your filing status.
In most cases, your filing status will be the same as the one you
selected on your federal return.
Filing Status 1 - Single
Use this filing status if you claimed one of the following federal
filing statuses on your federal return: Single, Head of Household,
or Qualifying Widow(er). If you claimed the Head of Household
filing status on your federal return, check the “Single” filing status
box and the “Head of Household” box.
Filing Status 2 - Married, Filing Joint Return
You and your spouse may choose to file a joint return if (a) you
computed your federal income tax liabilities together on a joint
federal return, or (b) neither you nor your spouse was required to
file a federal return. You may claim this filing status even if your
spouse has no income. When filing a joint return, your spouse’s
exemption is included in the “You” column. Do not claim your
spouse as a dependent.
If both spouses have income, filing a combined return
(Filing Status 4) may result in a lower balance due or a
TIP
greater refund than a joint return (Filing Status 2).
Filing Status 3 - Married, Filing Separate Return
If you and your spouse filed separate federal returns, you can file
separate state tax returns or you can choose to file a combined
return (Filing Status 4). Generally, if you filed a joint federal return
and only one spouse is a Virginia res ident, the Virginia resident
11
must file a separate Virginia return unless both spouses elect to
determine their joint Virginia taxable income as if they were both
Virginia residents. When you file separate returns in Virginia, you
must report your federal adjusted gross income, exemptions and
deductions on your Virginia return as if you had filed sepa rate
federal returns. Federal rules must be applied to determine the
exemptions and itemized deductions allowed when filing separate
returns. If one spouse claims itemized deductions, the other spouse
must also claim itemized deductions.
If the number of dependent exemptions or the amount of
itemized deductions can not be accounted for separately, they
must be proportionately allocated between each spouse based
on each spouse’s income (e.g., federal adjusted gross income).
Be sure to enter your spouse’s name on the line provided in the
Filing Status section and your spouse’s Social Security Number in
the name and address section of the return.
Filing Status 4 - Married, Filing Separately on This
Combined Return
You can use this filing status if both you and your spouse had
income, regard less of whether you filed jointly or separately for
federal pur poses. When both spouses have income, this filing
status usually enables a couple to compute a lower tax than filing
a joint return (Filing Status 2). If you choose Filing Status 4, you
are jointly and severally liable for the amount of tax due and any
refunds will be made jointly payable.
Since Virginia’s income tax is imposed at graduated rates, a couple
with income attributable to each spouse may find that by using
Filing Status 2, their joint income is taxed at a higher rate than their
separate incomes would be. Filing Status 4 is designed to adjust
for this difference. Filing Status 4 allows a couple to compute a
combined tax by reporting income for each spouse separately and
then allocating dependent exemptions and deductions as mutually
agreed. Tax is computed on each spouse’s separate taxable income
and then the 2 amounts of tax are added together to determine their
total tax.
Use Filing Status 2 instead of Filing Status 4 if only 1
spouse had income or if 1 spouse’s income would be
reduced to zero or less after claiming personal exemptions
and subtractions.
When using Filing Status 4, each spouse must claim their own
income, personal exemptions and, if allowable, any additional
exemption for age or blindness. The number of dependent
exemp tions may be allocated between spouses as you mu tually
agree. Each spouse has a separate exemption line.
EXEMPTIONS
Enter the number of exemptions you are allowed in the appropriate
boxes. If filing a joint return (Filing Status 2), enter the number
for both spouses combined in the boxes in Column A. Use the
exemption information when completing Line 13.
Dependents Generally, you may claim the same number of
dependent exemptions allowed on your federal return. If you are
using Filing Status 3 or 4, see the Filing Status instructions in the
previous section for the rules on claiming dependents. You may
never claim less than a whole exemption. The same dependent may
not be claimed on separate returns.
65 or Over To qualify for this additional personal exemption, you
must have been age 65 or older on or before January 1, 2023.
TIP
Blind To qualify for the additional personal exemption for the
blind, you must have been considered blind for federal income
tax purposes.
HOW TO ENTER NUMBERS
Use the Correct Column: Enter numbers in Column A if you are
using Filing Status 1, 2 or 3. Enter numbers in Columns A and B
only if you are using Filing Status 4. When using Filing Status 4,
make sure the information in Column A applies to the name and
Social Security Number listed first on the return. Column B is for
your spouse.
Round to Whole Dollars: To improve accuracy of return
preparation and speed the processing of your return, all amount
entries on your return must be rounded to the nearest dollar.
Amounts of 1 cent to 50 cents are to be rounded down while all
amounts 51 cents to 99 cents are to be rounded up.
Negative Numbers: Enter negative numbers (numbers less than
0) in brackets. For example, if your federal adjusted gross income
was negative 12,000, enter this as [12,000].
Date of Birth
Please be sure to provide this information. It is used to assist in the
verification of taxpayer identity. If you are filing a joint return, enter
your date of birth and your spouse’s date of birth in the same order
as your names and Social Security Numbers.
Line 1 - Adjusted Gross Income
The Virginia Schedule of Income must be completed before you
make an entry on Line 1. Complete the Virginia Schedule of Income,
Part 1, Lines 1 through 9, then enter the total amount of federal
adjusted gross income on Line 1 as follows. The instructions for the
Virginia Schedule of Income are on Page 17. Enclose the completed
Virginia Schedule of Income with your return.
Filing Status 1, 2 or 3
Enter the amount from Schedule of Income, Part 1, Line 7, Column
A1, on Line 1, Column A.
Filing Status 4
Enter the amount from Schedule of Income, Part 1, Line 7, Column
B1, on Line 1, Column B, and enter the amount from Line 7,
Column A1, on Line 1, Column A. When using Filing Status 4, the
total of Column A and Column B on Line 1 must equal the total
federal adjusted gross income on your federal return.
Line 2 - Additions
If you reported any additions on Virginia Schedule 760PY ADJ,
enter the total amount from Line 3 of Schedule 760PY ADJ.
Line 4 - Qualifying Age Deduction
Enter your birth date in the boxes above Line 1 on Page 1. If filing
status 2, 3 or 4 enter birth date for both you and spouse.
If filing status 4, enter your age deduction on Line 4a, Column A
and the deduction for spouse on Line 4b, Column B. Otherwise,
claim Your Age Deduction on Line 4a, Column A and Spouse’s on
Line 4b, Column A.
If claiming an Age Deduction, see the Age Deduction instructions
on Page 32 and complete the Age Deduction Worksheet on Page
33 in order to calculate the Qualifying Age Deduction.
Line 5 - Social Security Act and Equivalent Tier 1
Railroad Retirement Act Benefits
Enter Social Security and equivalent Tier 1 Railroad Retirement
Act benefits reported as taxable income on your federal return and
attributable to your period of residence in Virginia.
12
Do not include Tier 2 Railroad Retirement Benefits and Other
Railroad Retirement and Railroad Unemployment Benefits. See
instructions for Schedule 760PY ADJ to determine if these benefits
can be included as other subtractions.
Line 6 - State Tax Refund or Overpayment Credit
Reported as Income on Federal Return
Enter the amount of any state income tax refund or overpayment
credit reported as income on your federal income tax return and
received while a resident of Virginia (claim in the same column as
the income was reported on Line 6 on the front of the Virginia return).
State, local or foreign income taxes withheld from your salary,
estimated tax payments or payments made on tax for a prior year
to such taxing authority may be deducted on your federal return for
the year withheld or paid. The federal deduction is for the amount
paid rather than the tax liability, so a refund or credit is generally
treated as taxable income (a recovery of an excessive deduction) on
the federal return. Since Virginia does not allow the state and local
income tax deduction, a federally taxable refund or overpayment
credit is to be deducted from federal adjusted gross income on the
Virginia return.
Line 7 - Income Attributable to Your Period of
Residence Outside Virginia
Enter the amount from the Virginia Schedule of Income, Part 1,
Line 9, Column A3, in Column A. Enter the amount from Part 1,
Line 9, Column B3, in Column B.
If you claim this subtraction, you cannot claim a credit for tax paid
to another state on the same income.
Line 8 - Subtractions
If you reported any subtractions on Virginia Schedule 760PY ADJ,
enter the total amount from Line 7 of Schedule 760PY ADJ.
Line 10 - Virginia Adjusted Gross Income
Deduct Line 9 from Line 3 and enter the result.
If the amount on Line 10 is less than the amount shown below for
your filing status, your Virginia income tax is $0.00 and you are
entitled to a refund of any withholding or estimated tax paid.
To claim a refund in these cases:
• Complete Lines 11 through 16 and enter “0.00” as your tax on
Lines 17 and 18.
• Complete Lines 19a through 36.
Filing Status Filing Threshold
1. Single.......................................................... $11,950
2. Married, ling jointly ................................. $23,900
3. Married, ling separately ........................... $11,950
4. Married, ling combined return* ...............$23,900
* When ling a combined return, compare the threshold to
the total of Columns A and B, Line 10.
DEDUCTIONS
Claiming Deductions When Filing a Combined Return: If you
are filing a combined return (Filing Status 4), you can allocate
deductions and dependents between spouses as you choose. As
a general rule, you can lower your combined tax by assigning
deductions and dependents to each spouse so that the taxable
incomes in Columns A and B are as close to equal as possible. The
deductions and dependents which can be allocated are on Lines
12, 13 and 14.
Line 11 - Itemized Deductions
Enter the itemized deductions paid while a Virginia resident on
Virginia Schedule A. Enclose Virginia Schedule A with your return.
You must claim the same type of deductions (standard or itemized)
on the Virginia return as claimed on your federal return. If a
joint federal return was filed and you are filing separate returns
in Virginia (Filing Status 3), and claiming itemized deductions,
itemized deductions that cannot be accounted for separately must be
allocated proportionately between spouses based on each spouse’s
share of the federal adjusted gross income.
If you claimed itemized deductions, enter the amount from Line 19
of the Virginia Schedule A and enclose this schedule with your return.
See the Virginia Schedule A instructions for more information.
Virginia Itemized Deductions
If you claimed itemized deductions on your federal income tax
return, you must claim itemized deductions on your Virginia
income tax return. Enclose a copy of your federal return, including
Schedule A.
State and local income tax claimed as an itemized deduction on
your federal return is not allowed as a Virginia deduction.
Your allowable itemized deductions on Virginia Schedule A
are expenses for which payment was made while you were a
Virginia resident.
Line 12 - Virginia Deductions
The copy of your federal income tax return enclosed with Form
760PY must include the Schedule A. If you are not claiming
itemized deductions, enter the amount from Line 5 of the Standard
Deductions Worksheet.
If you did not claim itemized deductions on your federal income
tax return, you must claim the standard deduction on your Virginia
income tax return. Your allowable standard deduction on Form
760PY will be prorated based on the portion of your federal adjusted
gross income that was received while a resident of Virginia.
Standard Deductions Worksheet
1 Enter the federal adjusted gross income (Total Part
1, Line 9, Columns A1 and B1 from Schedule of
Income).
2 Enter the income attributable to your period of
Virginia residence (Total Part 1, Line 9, Columns
A2 and B2 from Schedule of Income).
3 Divide the amount on Line 2 by the amount on Line
1 and report as a percentage, not to exceed 100%.
Example: 0.3163 becomes 31.6%. .
4 If using Filing Status 1, enter $8,000. If using
Filing Status 2 or 4, enter $16,000. If using
Filing Status 3, enter $8,000.
5 Multiply Line 3 by Line 4. Enter here and on Line
12, Form 760PY.
13
Line 18 - Total Tax
Add Line 17a and Line 17b, and enter the result.
Line 19(a) - YOUR Virginia Income Tax Withheld
Enter the amount of Virginia tax withheld from the W-2, 1099 and
VK-1 form(s) for the person whose Social Security Number is in
the “A: Your Social Security Number” box in the name and address
section on Form 760PY. If you are using Filing Status 4, this must
be the person whose income is reported in Column A.
Line 19(b) - SPOUSE’S Virginia Income Tax
Withheld
Enter the amount of Virginia tax withheld from the W-2, 1099 and
VK-1 form(s) for the person whose Social Security Number is in
the “B: Spouse’s Social Security Number” box in the name and
address section on Form 760PY. If you are using Filing Status 4,
this must be the person whose income is reported in Column B. If
filing a separate return (Filing Status 3), do not enter your spouse’s
withholding.
Line 20 - Combined 2022 Estimated Tax Payments
Enter your total 2022 estimated Virginia income tax payments. If
using Filing Status 2 or 4, enter the total payments made by you
and your spouse, even if the payments were made using separate
Form 760ES vouchers.
Line 21 - Income Tax Carryover from Prior Year
Enter amount of 2021 overpayment applied toward 2022 estimated
tax.
Line 22 - Combined Extension Payments
Enter the total tentative tax paid with Form 760IP, if applicable.
Line 23 - Credit for Low-Income Individuals or
Virginia Earned Income Credit
If your total family income does not exceed the federal poverty
guidelines or you claimed the federal Earned Income Tax Credit,
you may be eligible to claim this Credit for Low-Income Individuals
or the Virginia Earned Income Credit.
These credits may not be claimed if you, your spouse, or any
dependent claims any of the following:
• Virginia National Guard Subtraction
• Military pay subtraction (first $15,000)
• Subtraction for first $15,000 for state and federal employees
whose annual salary is $15,000 or less
•
Exemption for blind taxpayers or taxpayers age 65 and over
• Age Deduction
If you are eligible, calculate these credits by completing Schedule
760PY ADJ, Lines 10 - 17. Enter the credit amount from Line 17
of Schedule 760PY ADJ on Line 23 of Form 760PY.
Line 24 - Credit for Tax Paid to Another State
Generally, Virginia will allow taxpayers filing resident individual
income tax returns to claim credit for income tax paid as a
nonresident to another state on earned or business income derived
from sources outside Virginia or any gain (if included in federal
adjusted gross income) on the sale of a capital asset outside Virginia,
provided the income is taxed by Virginia as well as the other state.
If you are eligible, calculate the credit by completing Schedule
OSC. Enter on Line 24 the credit amount from Schedule OSC, Line
21. Instructions for Schedule OSC are on Page 34.
When using Filing Status 4, the standard deduction may be allocated
between each spouse as you mutually agree. As a general rule, you
can lower your combined tax by assigning deductions (Lines 12
and 14) and dependents (Line 13) to each spouse so that the taxable
incomes in Columns A and B are as close to equal as possible.
Exception: Dependent’s Limited Standard Deduction
If you could be claimed as a dependent on the federal income tax
return of another taxpayer, your allowable standard deduction may
not exceed the amount of your earned income. This rule applies to
dependents of all ages, including children under age 19 and full-
time students under 24 years old who are eligible to be claimed as
a dependent on their parent’s return.
Remember to check the box on the front of Form 760PY if you
can be claimed as a dependent on another’s return. Your maximum
standard deduction is the lesser of EARNED INCOME; or
1. $8,000 if you are single (Filing Status 1)
2. $16,000 if you are married and file a joint or combined return
(Filing Status 2 or 4)
3. $8,000 if you are filing a separate return from your spouse (Filing
Status 3)
EXAMPLE: (Standard Deduction Limited):
A person (claimed as a dependent on another’s return) moved
to Virginia on June 25, 2022. Before moving to Virginia he had
unearned income of $5,000 in another state. While in Virginia he
had interest income from a bank account (unearned income) of
$4,200 and income from a summer job of $1,200 (earned income).
This person’s limited standard deduction to be entered on Line 12
is $622.80 which should be rounded to $623.
Using the Standard Deductions Worksheet, the limited standard
deduction is computed by multiplying the maximum limited
standard deduction on Line 4, which is $1,200 of earned income,
by the percentage on Line 3, which would be 51.9%. Line 4 is
$1,200 because the $1,200 of earned income is less than the $8,000
standard deduction for a single taxpayer.
NOTE: The return of a taxpayer claiming a child (or other person)
as a dependent is not affected if the child is required to claim a
limited standard deduction.
Line 13 - Exemption Amount
The total exemption amount is the prorated number of exemptions
claimed, based on the portion of the year you resided in Virginia.
Complete the Prorated Exemption Worksheet in Part 2 of the
Virginia Schedule of Income to compute your allowable personal
and dependent exemptions. Instructions for the Virginia Schedule
of Income begin on Page 17.
Line 14 - Deductions
Note: Additional information regarding deductions and other
changes required as a result of the 2022 General Assembly Session
are provided in Tax Bulletin 22-1 posted on the Department’s
website at www.tax.virginia.gov.
If you reported any deductions on Virginia Schedule 760PY ADJ,
enter the total amount from Line 9 of Schedule 760PY ADJ.
Line 17 - Income Tax
If Line 16 exceeds the amount listed in the Tax Table included in
these instructions, compute the tax from the Tax Rate Schedule for
You on Line 17a and Spouse on Line 17b.
14
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 4.
The following table lists all the credits that can be claimed against
individual income tax. For more information, visit www.tax.
virginia.gov.
• Trust Beneficiary Accumulation Distribution Tax Credit
• Enterprise Zone Act Tax Credit
• Neighborhood Assistance Act Tax Credit
• Recyclable Materials Processing Equipment Tax Credit
• Conservation Tillage Equipment Tax Credit
• Precision Fertilizer and Pesticide Application Equipment
Tax Credit
• Clean-Fuel Vehicle and Vehicle Emissions Testing
Equipment Tax Credit
• Major Business Facility Job Tax Credit
• Foreign Source Retirement Income Tax Credit
• Historic Rehabilitation Tax Credit
• Qualified Equity and Subordinated Debt Investments Tax
Credit
• Waste Motor Oil Burning Equipment Tax Credit
• Biodiesel and Green Diesel Fuels Tax Credit
• Livable Home Tax Credit (formerly Home Accessibility
Features for the Disabled)
• Riparian Waterway Buffer Tax Credit
• Land Preservation Tax Credit
• Community of Opportunity Tax Credit
• Green Job Creation Tax Credit
• Farm Wineries and Vineyards Tax Credit
• International Trade Facility Tax Credit
• Port Volume Increase Tax Credit
• Barge and Rail Usage Tax Credit
• Research and Development Expenses Tax Credit
• Education Improvement Scholarships Tax Credit
• Major Research and Development Expenses Tax Credit
• Food Crop Donation Tax Credit
• Worker Training Tax Credit
• Virginia Housing Opportunity Tax Credit
• Beneficial Hardwood Management (Reforestation and
Afforestation) Tax Credit
• Coalfield Employment Enhancement Tax Credit
• Motion Picture Production Tax Credit
• Agricultural Best Management Practices Tax Credit
• Conservation Tillage and Precision Agricultural
Equipment Tax Credit
• Pass-Through Entity Elective Tax Payment Credit
Line 27 - Income Tax You Owe
If Line 18 is larger than Line 26, enter the difference and skip to
Line 32.
Line 28 - Overpayment Amount
If Line 26 is larger than Line 18, enter the difference.
Line 29 - Credit to Estimated Tax
Enter the amount of net overpayment from Line 28 to be credited
to 2023 estimated tax in the respective columns.
Line 30 - Virginia529 and ABLE Contributions
If you would like to contribute some or all of your refund to one
or more Virginia529 and ABLE accounts, enter the amount from
Schedule VAC, Part I, Section B, Line 6.
Line 31 - Other Contributions from Schedule VAC
If you contributed to one or more other voluntary contribution
organizations listed in the income tax instructions, enter the
amount from Schedule VAC, Part II, Section D, Line 14.
Line 32 - Addition to Tax, Penalty and Interest
Enter the total adjustments from Schedule 760PY ADJ, Line 21.
If you leave Line 32 blank, the Department will compute the
addition to tax, penalty and interest for you and then send you a bill,
if applicable. If your income varied during the year, however, you
may be entitled to a lower addition to tax than what the Department
would automatically compute. In such cases, you should complete
Form 760C to show when the income was received and what the
addition to tax should be.
Check the box and enclose Form 760C or Form 760F (for
Farmers, Fishermen or Merchant Seamen) even if you
computed no addition to tax/or if you are claiming one of the
exceptions that voids the addition to tax.
Line 33 - Sales and Use Tax (Consumer’s Use Tax)
If you purchased merchandise from retailers without paying sales
tax you must pay the sales tax directly to the Department. When
retail sellers do not collect sales tax, it becomes the purchaser’s
responsibility to pay the sales tax (i.e., consumer’s use tax).
Report any sales tax 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 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).
15
• Central Virginia Region - Eective October 1, 2020, there is
an additional 0.7% state tax imposed in the localities that make
up Central Virginia Region making the rate in these areas 6%
(5% state tax and 1% local tax).
• Historic Triangle Region - There is an additional 1.0% state
tax imposed in the localities that make up Historic Triangle.
These localities are within the Hampton Roads Region, making
the rate in these areas 7% (6% state tax and 1% local tax).
• Additional Local Option Tax - Several localities have adopted an
additional 1% local option sales and use tax. This tax is in addition
to the one percent general local sales and use tax authorized under
current law. The combined tax in these localities is 6.3% (4.3%
state tax, 1% local tax and 1% additional local option tax). See
participating localities under the 6.3% tax rate below.
• During 2022, sales of eligible food items and personal hygiene
products are subject to a reduced sales tax rate of 2.5% (1.5%
state tax and 1% local tax).
7% General Rate
Apply the 7% rate to items delivered to locations in the Historic
Triangle regions:
Historic Triangle Region
• James City County • York County
• Williamsburg City
6.3% General Rate
Apply the 6.3% rate to items delivered to locations in the following
counties: Charlotte, Gloucester, Halifax, Henry, Northampton and
Patrick counties. Effective July 1, 2022, the City of Danville also
adopted an additional 1% local option sales and use tax.
6% General Rate
Apply the 6% rate to items delivered to locations in the Hampton
Roads, Northern Virginia and Central Virginia regions:
Hampton Roads Region
• Chesapeake City • Franklin City
• Hampton City • Newport News City
• Norfolk City • Poquoson City
• Portsmouth City • Suolk City
• Virginia Beach City • Isle of Wight County
• Southampton County
Northern Virginia Region
• Alexandria City • Fairfax City
• Falls Church City • Manassas City
• Manassas Park City • Arlington County
• Fairfax County • Loudoun County
• Prince William County
Central Virginia Region
• Charles City County • Henrico County
• Chestereld County • New Kent County
• Goochland County • Powhatan County
• Hanover County • Richmond City
5.3% General Rate
Apply in all other Virginia cities and counties.
2.5% Food For Home Consumption and Personal Hygiene
Products Tax Rate
During 2022, the 2.5% rate applies in all Virginia cities and
counties.
You can use the table below to estimate the tax you owe for
purchases under $1,000. For purchases of $1,000 or more use the
worksheet at the end of this section.
Sales Tax Estimation Table
Use this to estimate the amount you owe for unpaid sales tax. See
instructions for guidance.
Estimated
Taxable
Purchases
Sales Tax
At
least
But
less
than
General Merchandise
Food and
Personal
Hygiene
Products
7%
Rate
6.3%
Rate
6%
Rate
5.3%
Rate
2.5%
Rate
$ - $ 25 $ 1 $ 1 $ 1 $ 1 $ 0
$ 25 $ 50 $ 3 $ 2 $ 2 $ 2 $ 1
$ 50 $ 75 $ 4 $ 4 $ 4 $ 3 $ 2
$ 75 $100 $ 6 $ 6 $ 5 $ 5 $ 2
$100 $125 $ 8 $ 7 $ 7 $ 6 $ 3
$125 $150 $ 10 $ 9 $ 8 $ 7 $ 3
$150 $175 $ 11 $ 10 $ 10 $ 9 $ 4
$175 $200 $ 13 $ 12 $ 11 $ 10 $ 5
$200 $225 $ 15 $ 13 $ 13 $ 11 $ 5
$225 $250 $ 17 $ 15 $ 14 $ 13 $ 6
$250 $275 $ 18 $ 17 $ 16 $ 14 $ 7
$275 $300 $ 20 $ 18 $ 17 $ 15 $ 7
$300 $325 $ 22 $ 20 $ 19 $ 17 $ 8
$325 $350 $ 24 $ 21 $ 20 $ 18 $ 8
$350 $375 $ 25 $ 23 $ 22 $ 19 $ 9
$375 $400 $ 27 $ 24 $ 23 $ 21 $ 10
$400 $425 $ 29 $ 26 $ 25 $ 22 $ 10
$425 $450 $ 31 $ 28 $ 26 $ 23 $ 11
$450 $475 $ 32 $ 29 $ 28 $ 25 $ 12
$475 $500 $ 34 $ 31 $ 29 $ 26 $ 12
$500 $525 $ 36 $ 32 $ 31 $ 27 $ 13
$525 $550 $ 38 $ 34 $ 32 $ 28 $ 13
$550 $575 $ 39 $ 35 $ 34 $ 30 $ 14
$575 $600 $ 41 $ 37 $ 35 $ 31 $ 15
$600 $625 $ 43 $ 39 $ 37 $ 32 $ 15
$625 $650 $ 45 $ 40 $ 38 $ 34 $ 16
$650 $675 $ 46 $ 42 $ 40 $ 35 $ 17
$675 $700 $ 48 $ 43 $ 41 $ 36 $ 17
$700 $725 $ 50 $ 45 $ 43 $ 38 $ 18
$725 $750 $ 52 $ 46 $ 44 $ 39 $ 18
$750 $775 $ 53 $ 48 $ 46 $ 40 $ 19
$775 $800 $ 55 $ 50 $ 47 $ 42 $ 20
$800 $825 $ 57 $ 51 $ 49 $ 43 $ 20
$825 $850 $ 59 $ 53 $ 50 $ 44 $ 21
$850 $875 $ 60 $ 54 $ 52 $ 46 $ 22
$875 $900 $ 62 $ 56 $ 53 $ 47 $ 22
$900 $925 $ 64 $ 57 $ 55 $ 48 $ 23
$925 $950 $ 66 $ 59 $ 56 $ 50 $ 23
$950 $975 $ 67 $ 61 $ 58 $ 51 $ 24
$975 $1,000 $ 69 $ 62 $ 59 $ 52 $ 25
The Department may review your account and send you a bill if it
is determined you underestimated your tax liability.
16
Sales and Use Tax Worksheet
A. General
Merchandise
5.3%, 6.3%,
6.0% or 7%*
B. Food and
Personal Hygiene
Products
2.5%
1. Enter Taxable
Purchases
2. Multiply by sales
tax rate
3. Add Line 2,
Columns A and B
Enter the total on Form 760PY, Line 33. If you have no
sales and use tax to report, you must check the box on Form
760PY, Line 33.
*Use the tax rate for your city or county
Line 35 - Amount You Owe
If You Owe Tax on Line 27, add Line 27 and Line 34.
—OR—
If Line 28 is an OVERPAYMENT and Line 34 is LARGER THAN
Line 28, deduct Line 28 from Line 34.
This is the amount you owe. The amount you owe must be paid in
full at the time of filing your return.
PAYMENT OPTIONS
If your bank does not honor your payment to the Department, the
Department may impose a penalty of $35, as authorized by Va. Code
§ 2.2-614.1. This penalty will be assessed in addition to 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 - If you file your return locally, make your check payable to
the Treasurer or Director of Finance of the city or county in which
you reside; otherwise, make your check payable to the Department
of Taxation. See the listing of localities beginning on Page 49.
Make sure your Social Security Number is on your check and make
a notation that it is your 2022 Virginia income tax payment. Submit
your check with the return.
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 beginning on Page 49.
If you file electronically or mail your return directly to the
Department of Taxation, visit www.tax.virginia.gov/payments to
pay on the Internet. The company processing the transaction will
assess an additional fee. Prior to payment, you will be informed
of the fee and will have the option to cancel the transaction at that
time with no charge.
After you complete the transaction be sure to check the box on
Line 35 indicating that you have arranged for a credit or debit
card payment.
Online - Make an online payment from your checking or savings
account for balance due returns using Web Payments at www.tax.
virginia.gov.
Line 36 - Amount to Be Refunded to You
If Line 28 is larger than Line 34, deduct Line 34 from Line 28 and
enter the amount to be refunded.
You no longer have the option of requesting a debit card. If you
do not complete the Direct Deposit section, you authorize the
Department to issue you a refund check.
REFUND OPTIONS
The Commonwealth of Virginia will no longer issue individual
income tax refunds through debit cards.
Direct Deposit - Get your refund faster: Have your refund
deposited directly into your bank account.
Fill in the bank account information and indicate whether the
account number is for a checking or savings account.
Due to electronic banking rules, the Department will not allow
direct deposits to or through foreign financial institutions.
Attempting to use direct deposit to transfer funds electronically
to a financial institution outside the territorial jurisdiction of the
United States will significantly delay your refund. Visit www.tax.
virginia.gov for details.
Bank Routing Number: Enter your bank’s 9-digit routing transit
number printed on the bottom of your check. The first 2 digits of
the routing number must be 01 through 12 or 21 through 32. Do
not use a deposit slip to verify the number. It may contain internal
routing numbers that are not part of the actual routing number.
Bank Account Number: Enter your bank account number up to 17
digits. Do not enter hyphens, spaces or special symbols. Do not
include the check number.
If you prefer to have a refund check mailed to you, or if the
destination of the funds is outside the territorial jurisdiction of the
United States, do not complete the Direct Bank Deposit information.
Authorization to Discuss with Preparer
• I (we) authorize the Department of Taxation to discuss this
return with my (our) preparer. Check this box if you would
like to give the Department authorization to discuss your return
information with your tax preparer.
Electronic Form 1099-G
At the bottom of the return above the signature area, a check box is
provided for you to indicate that you agree to receive your statement
of refund (Form 1099-G) electronically instead of receiving a
copy by mail. Paper copies of these statements will be mailed to
taxpayers who do not opt into the electronic delivery method. If
you previously selected the electronic delivery method and decide to
change, submit a written request to the Department using the contact
information on Page 4 of this booklet. Form 1099-G/1099-INT is
an informational statement issued by the Department in January
of each year to report payments made or credited to taxpayers
during the previous calendar year. 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 Department’s
website, www.tax.virginia.gov.
17
Sign Your Return
Be sure to sign and date your return. If filing jointly, both spouses
must sign the return. In so doing, you agree that filing jointly on
this return makes you jointly and severally liable for the tax due
and any refunds will be paid jointly.
Tax Preparer Information
If you paid someone to prepare your return, the preparer should
provide their contact information in the spaces provided.
Phone Numbers
Enter phone numbers in the space provided.
Preparer’s PTIN, Vendor Code and Filing Election
Code
For taxable years beginning on or after January 1, 2019, an
income tax return preparer who has the primary responsibility
for the overall substantive accuracy of the preparation of a return
or claim for refund is required to include their Preparer Tax
Identification Number (PTIN) on such return.
For returns completed by a paid preparer, the tax preparer should
complete these fields. Use one of the codes below to complete the
Filing Election Code field.
Code 2 - Taxpayer opted out of electronic filing.
Code 3 - Preparer prepares less than 50 returns annually.
Code 4 - Preparer capable of electronic filing, but return
cannot be accepted electronically.
Code 5 - Preparer has a hardship waiver.
Code 6 - Preparer capable of electronic filing, but not yet
approved as electronic return originator by IRS.
ID Theft PIN
If we are notified that your personal information has been
compromised, we may assign you a 7-character personal
identification number or PIN to be used on your Virginia income
tax return. We mail new PINs to eligible taxpayers each year
in November or early December. You do not need to request a
new one each year, we will send it automatically. Your PIN is
only active for the calendar year for which it was assigned. Use
your calendar year 2023 PIN on your 2022 individual tax return
filed in 2023. If you also submit your 2021 return in 2023, you
should use the same Virginia PIN on that return as well. Do
not use an expired PIN or a PIN assigned by the IRS. While
most taxpayers do not receive a Virginia PIN, if you are issued a
Virginia PIN include all alphabetical and numerical characters on
your return. If you received a Virginia PIN and cannot locate it,
call 804.367.8031 for a replacement.
SCHEDULE OF INCOME LINE
INSTRUCTIONS
Part 1 - Income Distribution
Your return will not be accepted as complete unless Part 1 is
completed. The purpose of the Income Distribution section of the
Virginia Schedule of Income is to allocate the items that constitute
federal adjusted gross income between Virginia and another state.
Column 1, Lines 1 - 9, is an abridged version of federal Form
1040. Use Lines 1 - 3 to report all income. Use Line 5 to report all
moving expenses included as adjustments to total income on the
federal return. Use Line 6 to report all other adjustments to total
income on the federal return. The sum of Line 7, Columns A1
and B1 must equal the federal adjusted gross income on your
federal return. Base the allocation on where you were a resident
when you received the income or paid the expense.
Note: If claiming Filing Status 4, complete both the “A” and “B”
sections of the schedule. For all other filing statuses, complete only
the “A” section. References to Column 1, 2 or 3 mean Column A1,
A2 or A3 (or B1, B2 or B3).
Line 1 - Wages, Salaries, Tips, Etc.
Enter in Column 1 the total amount of wages as shown on your
federal return. In Column 2, enter the portion of wages attributable to
your period of residence in Virginia. Enter the balance in Column 3.
Line 2 - Interest and Dividends
Enter in Column 1 the total amount of interest and dividends as
shown on your federal return. In Column 2, enter the portion of
interest and dividends attributable to your period of residence in
Virginia. Enter the balance in Column 3.
Line 3 - Pension and Other Income
Enter in Column 1 the net amount of other income as shown on
your federal return. This includes, but is not limited to, refunds of
state and local income taxes, alimony received, business income,
taxable pensions and capital or other gains and losses. In Column
2, enter the portion of other income attributable to your period of
residence in Virginia. Enter the balance in Column 3.
Line 4 - Gross Income
Add Lines 1, 2 and 3 and enter the total here.
Line 5 - Adjustments: Moving Expenses
Enter in Column 1 the total moving expenses claimed as an adjustment
to income on your federal return. If you moved to Virginia, claim the
moving expenses in Column A2 and/or B2 as an expense to Virginia
income. If you moved outside of Virginia, claim the moving expenses
in Column A3 and/or B3. Moving expenses are considered an expense
to the income from the state to which you move.
Line 6 - Other Adjustments to Income
Enter in Column 1 all adjustments to income as shown on your
federal return other than the moving expenses included on Schedule
of Income, Line 5. This includes, but is not limited to, reimbursed
employee business expenses, payments to an IRA and alimony
paid. In Column 2, enter the portion of these adjustments that is
attributable to your period of residence in Virginia. Enter in Column
3 the balance of these adjustments.
Line 7 - Federal Adjusted Gross Income
Subtract the total of Line 5 and Line 6 from Line 4 and enter
the balance here. The total of Column 1 must equal your federal
adjusted gross income on your federal return. If using Filing Status
4, the total of Columns A1 and B1 must equal your federal adjusted
gross income on your federal return.
Enter the totals of Columns A1 and B1 on Line 1, Form 760PY
(front). If the Schedule of Income and Adjustments is properly
completed, the sum of Columns 2 and 3 will equal your federal
adjusted gross income as shown in Column 1.
Line 8 - Net Fixed Date Conformity Modifications
Complete Schedule 760PY ADJ, Lines 2a and 6a, and enter the
net amount on Line 8, Column 1 of the Schedule of Income. In
Column 2, enter the portion attributable to your period of residence
in Virginia. Enter the balance in Column 3.
Line 9 - Fixed Date Conformity FAGI
Combine Line 7 and Line 8 and enter the result. Enter the total of
Line 9, Column 3, on Form 760PY, Line 7.
Note: If you are claiming the standard deduction on your return,
the total of Line 9, Columns A1 and B1, must be entered on Line
1 of the Standard Deduction Worksheet on Page 12
18
.Part 2 - Prorated Exemption Worksheet
The prorated exemptions worksheet is used to reduce your personal
and dependent exemptions to an amount which is proportional to
the number of days you resided in Virginia during the taxable year.
For example, if you are single, claim no dependents and moved to
Virginia on July 1, your prorated Virginia personal exemption is
computed as follows:
Prorated Virginia Personal Exemption
$930 (One personal exemption)
X .504 (Ratio Schedule factor for July 1 move to Virginia)
$468.72 (Be sure to round to $469.00)
Each spouse must compute their own prorated personal exemptions
based on the number of exemptions claimed in the Exemption
Section. Use the separate exemption amounts for “you” and your
“spouse” when completing Lines 1-11 of the Prorated Exemption
Worksheet in Part 2 of the Schedule of Income. Enter in the
appropriate column on Form 760PY, Line 13. If claiming Filing
Status 2, the combined exemption amount for you and spouse
should be entered on Form 760PY, Line 13, Column A.
Exception
If 100% of your federal adjusted gross income was earned while you
were a Virginia resident, you do not have to prorate your personal
exemptions. If you are married, each spouse’s personal exemption
is prorated separately based on that spouse’s period of residence
in Virginia. However, if 100% of either spouse’s income is from
Virginia sources, that spouse’s personal exemption does not have
to be prorated.
If you moved into and out of Virginia during the year (or vice
versa), base the proration on the total number of days that you
were a Virginia resident.
When using Filing Status 3, if the number of exemptions cannot
be accounted for separately, they must be proportionately allocated
between each spouse based upon each spouse’s income.
Part 3 - Moving Information
If you moved into Virginia during the year, enter your prior state
or foreign country of residence. If you are filing a joint return, also
enter the prior state or foreign country of residence for your spouse.
If you moved out of Virginia during the year, enter the state or
foreign country to which you moved. If you are filing a joint return,
also enter the state or foreign country to which your spouse moved.
SCHEDULE 760PY ADJ LINE
INSTRUCTIONS
FIXED DATE CONFORMITY UPDATE FOR 2022
Virginia’s date of conformity with the Internal Revenue Code Virginia’s date of conformity with the Internal Revenue Code
(IRC) was advanced from (IRC) was advanced from December 31, 2020 to December 31,
2021, subject to certain exceptions subject to certain exceptions. Additional information about
conformity adjustments and other legislative changes required as
a result of the 2022 General Assembly is provided in Tax Bulletin
22-1 posted on the Department’s website at www.tax.virginia.gov.
Virginia will continue to deconform from the following: bonus
depreciation allowed for certain assets under federal law; the
five-year carryback of certain federal net operating loss (NOL)
deductions generated in the 2008 or 2009 taxable years; the federal
income treatment of applicable high yield discount obligations; and
the federal income tax treatment of cancellation of debt income
realized in connection with certain business debts. In addition,
Virginia will continue to deconform from the following temporary
changes made by the Coronavirus Aid, Relief, and Economic
Security (“CARES”) Act: suspension of certain NOL limitations
for Taxable Years 2018, 2019, and 2020 and increasing the business
interest limitation for Taxable Year 2019 and 2020. See Tax Bulletin
21-4 for more information.
ADDITIONS TO FEDERAL ADJUSTED GROSS
INCOME
Line 1 - Interest on Obligations of Other States
Enter the interest earned while a Virginia resident that was not
included in federal adjusted gross income, less related expenses
to the extent not deducted in determining federal taxable income,
on obliga tions of any state other than Virginia, or of a political
subdivision of any such state unless created by compact or
agreement to which this state is a party.
Line 2a - Fixed Date Conformity
A. Bonus Depreciation - For an explanation,
please see the section titled, Fixed Date
Conformity Update. Enter the amount that
should be added to federal adjusted gross
income based upon the recomputation of
allowable depreciation. .............................. ____________
B. Other Fixed Date Conformity Additions
- If you are required to make any Other
Fixed Date Conformity additions listed
in the Fixed Date Conformity Update
for 2022 above, enter the total amount of
such additions on this line. Also, please
enclose a schedule and explanation of such
additions. ................................................... ____________
C. Total of Lines A and B - Enter the total of
Lines A and B here and on Schedule 760PY
ADJ, Line 2a. ............................................. ____________
Mutual Funds
If you received federally tax exempt interest dividends from a
regulated investment company (mu tual fund) that invested in
obligations both taxable and ex empt for Virginia purposes, the entire
dividend income earned while you were a Virginia resident must
be entered as an addition unless you enclose a statement provided
by the fund that:
• details the amount of dividends you earned while a Virginia
resident; and
• summarizes the prorations between exempt and taxable
dividends (monthly breakdown is preferred).
A typical situation would involve a mutual fund that invests in
bonds of several states, including Virginia. The interest on the
bonds issued by the other state is taxable for Virginia purposes
even though exempt for federal purposes. Unless the taxpayer is
able to substantiate the amount attributable to the Virginia bonds,
the total amount of dividends exempt from federal taxation will be
an addition on the Virginia return.
If you enclose the information specified above, enter the exempt
portion of income on Line 1 or Line 2, as appropriate.
Lines 2b - 2c - Other Additions
On Lines 2b - 2c, enter the 2-digit code listed below, followed by
the amount, for any additions to federal adjusted gross income.
If claiming more that two additions on Lines 2b-2c of Schedule
760PY ADJ, use the supplemental Schedule PY ADJS to provide
the code and amount for each addition in excess of two. Enter
the total of all additions on Line 3 of Schedule 760PY ADJ and
check the box at the bottom of the form. Be sure to enclose
Schedule PY ADJS with your return.
19
CODE
10 Interest on Federally Tax-Exempt US Obligations
Enter the interest or dividends earned while a Virginia
resident, less related expenses to the extent not deducted
in determining federal taxable in come, on obligations or
securities of any authority, com mission or instrumentality
of the United States, which the laws of the United States
exempt from federal income tax, but not from state tax.
11 Accumulation Distribution Income
Enter the taxable income used to compute the partial tax on an
accumulation distribution as reported on federal Form 4970.
12 Lump-Sum Distribution Income
If you received a lump-sum distribution from a qualified
retirement plan while you were a Virginia resident and
elected to use the 20% capital gain election, the 10-year
averaging option, or both on federal Form 4972, complete
the worksheet below to determine what portion, if any, must
be included as an addition on the Virginia return.
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.
Include this amount on Form
760PY, Line 2 ............................... _______________
14 Income from Dealer Disposition of Property
Enter the amount that would be reported under the
installment method from certain dispositions of property.
If, in a prior year, the taxpayer was allowed a deduction for
certain income from dealer dispositions of property made on
or after January 1, 2009, in the years following the year of
disposition, the taxpayer is required to add back the amount
that would have been reported under the installment method.
Each disposition must be tracked separately for purposes of
this adjustment.
17 First-Time Home Buyer Savings Accounts
To the extent excluded from federal adjusted gross income,
an account holder must add any loss attributable to their
first-time home buyer savings account that was deducted
as a capital loss for federal income tax purposes. For more
information, see the First-Time Home Buyer Savings Account
Guidelines, available in the Laws, Rules & Decisions section
of the Department’s website at www.tax.virginia.gov.
18 Food Crop Donation
To the extent a credit is allowed for growing food crops in
the Commonwealth and donating the crops to a nonprofit
food bank, an addition.
19 Federal Partnership Income Addition
Income related to a federal partnership audit must be added to
the owner’s income tax return if the income was not previously
reported on the original Virginia return. The amount of the
addition is equal to the income that was not included in
Virginia taxable income. When reporting this addition, enclose
the partnership’s completed Form 502FED-1.
20 Pass-Through Entity Tax Add Back
If you claim a Pass-Through Entity Elective Tax Payment
Credit on Schedule CR, you must add back your pro-rata
share of any deduction for state and local income taxes paid
by the qualifying pass-through entity.
99 Other
Enter the amount of any other income not included in federal
adjusted gross income, which is taxable in Virginia. If you
are filing by paper, enclose an explanation and supporting
documentation, if applicable. If you are filing electronically,
provide a detailed explanation in the space provided by the
software program.
Line 3 - Total Additions
Add Lines 1 through 2c and enter the total in the box. Enter this
amount on Line 2 of Form 760PY.
SUBTRACTIONS FROM
FEDERAL ADJUSTED GROSS INCOME
To the extent included in federal adjusted gross income, the
following subtractions are allowed on the Virginia return. No
amount previously excluded from FAGI can be claimed as a
subtraction in computing Virginia taxable income. The same income
may not be included in more than one subtraction.
Special instructions for members of the military Virginia law
provides three subtractions for military servicemembers.
• military pay and allowances earned while serving
in a combat zone or qualified hazardous duty area
(Va. Code § 58.1-322.02 13);
• military basic pay for personnel on extended active
duty for periods in excess of 90 consecutive days
(Va. Code § 58.1-322.02 15); and
• wages or salaries received for active and inactive service
in the National Guard of the Commonwealth (Va. Code
§ 58.1-322.02 8).
Servicemembers may be eligible for more than one subtraction, but
the same income may not be included in more than one subtraction.
For example, a servicemember may not deduct the same income
for both the military basic pay subtraction and the National Guard
subtraction.
Mutual Funds
If you received income from a regulated investment company
(mutual fund) that invested in obligations both taxable and exempt
for Virginia purposes, the entire income earned while you were a
Virginia resident must be considered taxable by Virginia unless
you enclose a statement provided by the fund that:
• details the amount of income you earned; and
• summarizes the prorations between exempt and taxable
income (monthly breakdown is preferred).
If you enclose the information specified above, enter the exempt
portion of income on Schedule 760PY ADJ, Line 4 or Line 6, as
appropriate.
Line 4 - Income From U.S. Obligations
Enter the amount of income received while a resident of Virginia
(interest, dividends and gain) derived from obligations or the sale
or exchange of obligations of the United States and on obligations
or securities of any authori ty, commission or instrumentality of
the United States to the extent included in federal adjusted gross
20
income, but exempt from state income taxes under the laws of the
United States. This includes, but is not limited to, stocks, bonds,
treasury bills and treasury notes. It does not include interest on
refunds of federal taxes, equipment purchase con tracts or normal
business transactions. A partial list of taxable and exempt income
follows.
This list is based on the Department’s analysis of federal and state
law as applicable to selected organizations. For organizations not
listed below, additional information must be enclosed showing that
the income is exempt from Virginia individual income tax.
Issuing Organization VA Tax Status
Export-Import Bank of the United States
(Export-Import Bank of Washington) Exempt
Farm Credit Bank Exempt
Federal Deposit Insurance Corporation Exempt
Federal Home Loan Bank Exempt
Federal Intermediate Credit Bank Exempt
Federal Land Bank Exempt
Federal Reserve Stock Exempt
Governments of Guam, Puerto Rico and
Virgin Islands Exempt
Resolution Trust Corporation Exempt
Student Loan Marketing Association
(Sallie Mae) Exempt
Tennessee Valley Authority Exempt
US Postal Service Exempt
US Treasury bills, notes, bonds & savings bonds
(such as Series E, EE, H, HH, etc.) Exempt
Federal Home Loan Mortgage Corporation
(Freddie Mac) Taxable
Federal National Mortgage Association
(Fannie Mae) Taxable
Government National Mortgage Association
(Ginnie Mae) Taxable
Inter-American Development Bank Taxable
International Bank for Reconstruction and
Development Taxable
Line 5 - Disability Income
Enter the amount of disability income reported as wages (or
payments in lieu of wages) on your federal return for permanent
and total disability received while a Virginia resident. On joint
returns, each spouse can qualify for the deduction. Individuals can
deduct up to $20,000 of disability income as defined under IRC
§ 22(c)(2)(b)(iii).
You - Enter YOUR disability subtraction on Line 5a, Column A.
Spouse, Filing Status 4 - Enter SPOUSE’S disability subtraction
on Line 5b, Column B.
Spouse, Filing Status 2 - Enter SPOUSE’S disability subtraction
on Line 5b, Column A.
NOTE: Eligible taxpayers may claim EITHER this disability
income subtraction OR the age deduction on Form 760PY, Line
4. If you are married filing a joint return, each spouse may claim,
if eligible, either an age deduction or disability subtraction. Use
the one that benefits you the most.
If your disability is from social security please ensure that the
subtraction is not taken twice on the same income source. The
taxable portion of social security is already allowed as a subtraction
on line 4 of the tax return.
Once taxpayers reach mandatory retirement age (as defined by the
IRS), disability income becomes retirement income.
Line 6a - Fixed Date Conformity
A. Bonus Depreciation. For an explanation,
please see the section titled, Fixed Date
Conformity Update. Enter the amount
that should be deducted from federal
adjusted gross income based upon the
recomputation of allowable depreciation. .. _______________
B.Other Fixed Date Conformity
Subtractions - If you are required to
make any Other Fixed Date Conformity
subtractions listed in the Fixed Date
Conformity Update for 2022 above, enter
the total amount of such subtractions on
this line. Also, please enclose a schedule
and explanation of such additions. ............. _______________
C.Total of Lines A and B. Enter the total
of Lines A and B here and on Schedule
760PY ADJ Line 6a. ................................... _______________
Line 6b - 6d - Other Subtractions
Enter the code and subtraction amount on Lines 6b - 6d to the
extent included in federal adjusted gross income and received
while a Virginia resident.
If you have more than 3 subtractions on Lines 6b-6d of Schedule
760PY ADJ, use the supplemental Schedule PY ADJS to provide
the code and amount for each subtraction in excess of 3. Enter
the total of all subtractions on Line 7 of Schedule 760PY ADJ
and check the box at the bottom of the form. Be sure to enclose
Schedule PY ADJS with your return.
Some subtractions require a preapproval application. If the
application is approved, and you are issued a 9-digit certification
number, enter this number in the space provided beside the
subtraction code.
CODE
20 Income from Virginia Obligations
Enter the amount of income from Virginia obligations that
you included in your federal adjusted gross income and
received while you were a resident of Virginia.
21 Federal Work Opportunity Tax Credit Wages
Enter the amount of wages or salaries eligible for the fed eral
work opportunity tax credit not subtracted for federal income
tax purposes and received while a resident of Virginia.
22 Tier 2 and Other Railroad Retirement and Railroad
Unemployment Benefits
Enter the amount of Tier 2 vested dual benefits and
other Railroad Retirement Act benefits and Railroad
Unemployment Insurance Act benefits included in federal
adjusted gross income and reported on your federal return
as a taxable pension or annuity and received while a resident
of Virginia.
If any part of your Tier 1 Railroad Retirement Act benefits paid
by the Railroad Retirement Board is properly treated as a fully
taxable pension on your federal income tax re turn, deduct the
21
amount received while a resident of Virginia on this line. Do
not include any amount of Tier 1 Railroad Retirement Board
retirement benefits that were included in your gross income
as the taxable portion of your social security and railroad
retirement benefits on your federal return because that portion
should be deducted on Line 5 of the Form 760PY.
This subtraction does not apply to supplemental annuities
received by retired employees of railroads under a com pany
pension plan set up by a particular railroad, whether the plan
was contributory or non contributory.
24 Virginia Lottery Prizes
Enter the amount of each prize less than $600 awarded to you
by the Virginia Lottery Department to the extent included in
federal adjusted gross income and received while a resident
of Virginia.
28 Virginia National Guard Income
Enter, to the extent included in federal adjusted gross
income, the wages or salaries received while a resident of
Virginia for active and inactive service in the rank of O3
and below in the Virginia National Guard not to ex ceed the
amount of income derived from up to 39 days of such service
or $3,000, whichever amount is less. This subtraction does
not apply to members of: 1) the active or reserve components
of the Army, Navy, Air Force or Marines; or 2) the National
Guard of other states or the District of Columbia. If you
claim this subtraction, you cannot claim a Credit for Low-
Income Individuals or Virginia Earned Income Credit.
30 Military Pay and Allowances Attributable to Active
Duty Service in a Combat Zone or a Qualified
Hazardous Duty Area
To the extent included in federal adjusted gross income
and not otherwise subtracted, deducted or exempted, enter
any military pay and allowances earned while a resident
of Virginia serving by order of the President of the United
States with the consent of Congress in a combat zone or
qualified hazardous duty area treated as a combat zone for
federal tax purposes pursuant to IRC §112.
31 Retirement Plan Income Previously Taxed by
Another State
Enter the amount of retirement income, received during
the taxable year while a resident of Virginia, on which
the contributions were taxed in another state, but were
deductible from the federal adjusted gross income during the
same period. The total amount of this Virginia subtraction
cannot exceed the amount of contributions previously taxed
by another state. This subtraction ap plies to retirement
income from qualified pension, profit sharing, or stock
bonus plans as described by IRC § 401, individual retirement
accounts or annuities established under IRC § 408, deferred
compensation plans as defined by IRC § 457, or any federal
government retirement program as long as you paid tax to
another state on contributions to the plan.
Virginia Supplemental retirement (VRS) does not qualify
as previously taxed distributions for taxes paid to another
state. Virginia does not previously tax contributions to the
Virginia retirement plan.
34 Virginia529 or ABLE Income Distribution or Refund
Enter the amount of any income included in federal adjusted
gross income that is attributable to a distribution of benefits
or a refund from the Virginia529 or ABLEnow, in the event
of a beneficiary’s death, disability or receipt of scholarship.
37 Unemployment Benefits
Enter any taxable unemployment compensation benefits received
while a Virginia resident reported as income on your federal
income tax return (claim in the same column as the income was
reported on Line 6 on the front of the Virginia return).
38 Military Basic Pay
Military service personnel may subtract up to $15,000 of
military basic pay received during the taxable year, provided
they are on extended active duty for a period in excess of
90 consecutive days. Military personnel stationed inside
or outside Virginia are eligible. This subtraction is allowed
for military basic pay that is included in federal adjusted
gross income and is not included in another subtraction,
such as the Virginia National Guard Income Subtraction.
If the military basic pay does not exceed $15,000, then the
entire amount may be subtracted. If the basic military pay is
over $15,000, then the subtraction is reduced by the amount
exceeding $15,000. For every $1 of income over $15,000, the
maximum subtraction is reduced by $1. If your basic military
pay is $30,000 or more, you are not entitled to a subtraction.
On joint returns, each spouse can qualify for the subtraction.
If you claim this subtraction, you cannot claim a Credit for
Low-Income Individuals or Virginia Earned Income Credit.
39 Federal and State Employee
Any individual who qualifies as a federal or state employee
earning $15,000 or less in annual salary from all employment
can subtract up to $15,000 of the salary from that state
or federal job earned while a Virginia resident. If both
spouses on a joint return qualify, each spouse may claim
the subtraction. The subtraction cannot exceed the actual
salary received. If you claim this subtraction, you cannot
claim a Credit for Low-Income Individuals or Virginia
Earned Income Credit.
40 Income Received by Holocaust Victims
To the extent included in FAGI and earned while a Virginia
resident, subtract any income resulting from the return
or replacement of assets stolen during the Holocaust and
throughout the time period leading up to, during, and directly
after World War II as a result of Nazi persecution, individual
being forced into labor against their will, transactions with
or actions of the Nazi regime, treatment of refugees fleeing
Nazi persecution, or holding of such assets by entities or
persons in the Swiss Confederation.
44 Medal of Honor Recipients
Enter the amount of military retirement income you received
as an individual awarded the Medal of Honor while a
Virginia resident.
49 Certain Death Benefit Payments
Allows a beneficiary taxpayer to subtract the death benefit
payments received while a Virginia resident from an annuity
contract that are subject to federal income taxation, for
taxable years beginning on or after January 1, 2007. In order
to qualify for this subtraction, a death benefit payment is
required to meet the following criteria: 1) the death benefit
payment is made pursuant to an annuity contract with an
insurance company; 2) the payment must have been awarded
to the beneficiary in a lump sum; and 3) the payment must
be subject to taxation at the federal level. The death benefit
subtraction is not permitted for payments from a retirement
plan.
22
51 Gains from Land Preservation
This is a subtraction for federal gain or federal income
recognized by a taxpayer on the application of a land
preservation tax while a Virginia resident. To the extent a
taxpayer’s federal return includes gain or loss recognized
on the sale or transfer of a Land Preservation Tax Credit,
the taxpayer is required to subtract the gain or add back the
loss on the Virginia return.
52 Certain Long-Term Capital Gains
Provided the long-term capital gain or investment services
partnership income is attributable to an investment in a
“qualified business” as defined in Va. Code § 58.1-339.4 or
any other technology business approved by the Secretary
of Technology or the Secretary of Commerce and Trade, it
may be allowed as a subtraction. The business must have
its principal facility in Virginia and less than $3 million in
annual revenues for the fiscal year preceding the investment.
The investment must be made between the dates of April 1,
2010, and June 30, 2020. Taxpayers claiming the Qualified
Equity and Subordinated Debt Credit cannot claim this
subtraction relating to investments in the same business.
In addition, no investment is “qualified” for this deduction
if the business performs research in Virginia on human
embryonic stem cells and no subtraction would be allowed
to an individual taxpayer who claimed the Venture Capital
Investment subtraction for the same investment.
53 Historic Rehabilitation
To the extent included in federal adjusted gross income,
any amount of gain or income recognized by a taxpayer in
connection with the Historic Rehabilitation Tax Credit is
allowed as a subtraction on the Virginia return.
54 First-Time Home Buyer Savings Accounts
To the extent included in federal adjusted gross income,
an individual may subtract any income attributable to a
first-time home buyer savings account that was taxed as
interest, capital gains, or other income for federal income
tax purposes. Distributions from a first-time home buyer
savings account may only be used for the purpose of paying
or reimbursing the down payment and allowable closing
costs for the purchase of a single-family residence in
Virginia by a qualified beneficiary. The subtractions claimed
by an account holder in all prior taxable years are subject
to recapture in the taxable year in which account funds are
withdrawn for any other purpose even if the withdrawal
occurred after the expiration of Virginia’s three-year statute
of limitations.
To claim the subtraction, an individual must designate an
account as a first-time home buyer savings account. An
individual may designate an account by submitting an
enclosure with their Virginia income tax return for the first
taxable year in which such individual claims the subtraction.
An individual must submit separate documentation 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, which are
available in the Laws, Rules & Decisions section of the
Department’s website at www.tax.virginia.gov.
55 Discharge of Student Loan
Effective for taxable years beginning on and after January
1, 2015, a subtraction is allowed for income attributable to
the discharge of a student loan due to the student’s death.
For purposes of this subtraction, “student loan” means the
same as the term is defined under IRC § 108(f). This is a
loan to an individual to assist that individual in attending an
educational organization that was made by:
• The United States, or an instrumentality or agency thereof;
• A state, territory, or possession of the United States, or the
District of Columbia, or any political subdivision thereof;
• Certain tax-exempt public benefit corporations that have
assumed control over a state, county, or municipal hospital
and whose employees are deemed public employees under
state law;
• Charitable educational organizations, if the loan was
made: pursuant to an agreement with one of the above-
listed entities; or pursuant to a program designed to
encourage its students to serve in occupations or areas with
unmet needs, and under which the services provided by the
students are for or under the direction of a governmental
unit or certain tax-exempt organizations.
This subtraction is not applicable to the discharge of private
loans. This subtraction does not apply to loans that are
already excluded from federal income taxation.
56 Venture Capital Investment
For taxable years beginning on or after January 1, 2018
taxpayers may claim an individual income tax subtraction
for income attributable to an investment in a Virginia venture
capital account made on or after January 1, 2018, but before
December 31, 2023. For the purposes of this subtraction,
income includes, but is not limited to, investment services
partnership interest income, otherwise known as investment
partnership carried interest income.
In order for the subtraction to be claimed on the investors’
income tax returns, the fund in which they invest must be
certified by the Department as a Virginia venture capital
account for the year of the investment. If the fund is
approved, a 9-digit certification number will be provided.
Enter this number in the “Certication Number” space
provided beside the subtraction code.
No subtraction is allowed to an individual taxpayer: for
an investment in a company that is owned or operated by
a family member or affiliate of the taxpayer; who claimed
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the subtraction for certain long-term capital gains for the
same investment; who claimed the Qualified Equity and
Subordinated Debt Investments Tax Credit for the same
investment; or who claimed the Real Estate Investment Trust
subtraction for the same investment.
57 Real Estate Investment Trust
For taxable years beginning on and after January 1, 2019,
taxpayers may claim a subtraction for income attributable to
an investment in a Virginia real estate investment trust made
on or after January 1, 2019 but before December 31, 2024.
In order for the subtraction to be claimed on the investors’
income tax returns, the real estate investment trust in which
they invest must be certied by the Department as a Virginia
real estate investment trust for the taxable year during
which the investment was made. If the fund is approved,
a 9-digit certication number will be provided. Enter this
number in the “Certication Number” space provided by
the subtraction code.
No subtraction is allowed to an individual taxpayer: for an
investment in a company that is owned or operated by a
family member or affiliate of the taxpayer; who claimed
the subtraction for certain long-term capital gains or Venture
Capital Investments for the same investment; or who claimed
the Qualified Equity and Subordinated Debt Investments
Tax Credit for the same investment. For more information,
see the Form REIT instructions.
58 Gain from Eminent Domain
For taxable years beginning on or after January 1, 2019,
taxpayers may claim a subtraction for any gain recognized
from the taking of real property by condemnation
proceedings.
59 Federal Partnership Income Subtraction
Income related to a federal partnership audit may be
subtracted from Virginia taxable income if the income was
previously reported on the owner’s Virginia return. The
amount of the subtraction is equal to the federal taxable
income that was included in the owner’s Virginia original
income tax return but should not have been reported. When
claiming this subtraction, include a copy of the partnership’s
Form 502FED-1.
60 Military Benefits Subtraction
For taxable years beginning on and after January 1, 2022,
certain military benefits received by an individual age 55 or
older may be may be subtracted from Virginia taxable income.
The maximum amount of the subtraction is $10,000 in Tax-
able Year 2022; $20,000 in Taxable Year 2023; $30,000 for
Taxable Year 2024; and $40,000 for Taxable Year 2025 and
after. If a joint return is filed by two married members of
the military both receiving qualifying benefits, each spouse
would be able to take advantage of the maximum subtraction
amount for his or her qualifying benefits. “Military benefits”
are defined as any military retirement income received for
service in the Armed Forces of the United States; qualified
military benefits received pursuant to § 134 of the Internal
Revenue Code regarding certain military benefits; benefits
paid to the surviving spouse of a veteran of the Armed Forces
of the United States under the Survivor Benefit Plan program
established by the U.S. Department of Defense; and military
benefits paid to the surviving spouse of a veteran of the Armed
Forces of the United States. This subtraction is not allowed if
a credit, exemption, subtraction, or deduction is claimed for
the same income pursuant to any other provision of Virginia
or federal law.
Taxpayers and surviving spouses are eligible for the Military
Benefits Subtraction if they turn 55 at any time during the
taxable year for which the subtraction is taken.
99 Other
Enter the amount of any other subtraction included in federal
adjusted gross income which is not taxable in Virginia. If you
are filing by paper, enclose an explanation and supporting
documentation, if applicable. If you are filing electronically,
provide a detailed explanation in the space provided by the
software program.
DEDUCTIONS FROM
VIRGINIA ADJUSTED GROSS INCOME
Lines 8a - 8c Deductions On Lines 8a - 8c, enter the 3-digit
code from the list below in the boxes on Schedule 760PY ADJ,
followed by the amount, for any deductions from Virginia adjusted
gross income in the categories listed below paid while or pertaining
to your residency in Virginia.
If you have more than 3 deductions on Lines 8a-8c of Schedule
760PY ADJ, use the supplemental Schedule PY ADJS to provide
the code and amount for each deduction in excess of 3. Enter
the total of all subtractions on Line 9 of Schedule 760PY ADJ
and check the box at the bottom of the form. Be sure to enclose
Schedule PY ADJS with your return.
CODE
101 Child and Dependent Care Expenses
Enter the child and dependent care expenses paid while you
were a Virginia resident on which the federal credit for child
and dependent care expenses is based. This is the amount on
federal Form 2441 that is multiplied by the decimal amount -
up to $3,000 for one dependent and $6,000 for two or more.
Do not enter the federal credit amount.
If you filed a joint federal return and you file a separate
Virginia return, you may allocate this amount as mutually
agreed.
The amount of employment-related expenses that may be
deducted is limited to the amount actually used in computing
the federal credit for child and dependent care expenses. As
a general rule, you are limited to a maximum of $3,000 for
1 child and $6,000 if you are claiming the expenses for 2 or
more dependents, or the earned income of the spouse having
the lowest income, whichever is less.
102 Foster Care Deduction
Foster parents may claim a deduction of $1,000 for each
child residing in their home while a Virginia resident under
permanent foster care, as defined in the Code of Virginia,
provided that they claim the foster child as a dependent on
their federal and Virginia income tax returns. The foster care
deduction must be prorated using the ratio schedule on Page
37, based on the period of residence in Virginia.
103 Bone Marrow Screening Fee
Enter the amount of the fee paid while a Virginia resident
for an initial screening to become a possible bone marrow
donor, if you were not reimbursed for the fee or did not claim
a deduction for the fee on your federal return.
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104 Virginia529 Account Contributions
If you are under age 70 on or before December 31 of the
taxable year, enter the lesser of $4,000 or the amount
contributed during the taxable year to each Virginia529
account (Virginia 529 prePAID, Virginia 529 inVEST,
College America, or CollegeWealth). If you contributed
more than $4,000 per account during the taxable year,
you may carry forward any undeducted amounts until the
contribution has been fully deducted. However, if you are
age 70 or older on or before December 31 of the taxable
year, you may deduct the entire amount contributed during
the taxable year. Only the owner of record for an account
may claim a deduction for contributions made.
105 Continuing Teacher Education
An individual employed as a licensed primary or secondary
school teacher may enter a deduction equal to 20% of
unreimbursed tuition costs incurred to attend continuing
teacher education courses that are required as a condition
of employment, provided that these expenses were incurred
while a resident and not deducted from federal adjusted
gross income.
106 Long-Term Health Care Premiums
Enter the amount of premiums paid for long-term health
care insurance, provided you did not claim a deduction for
long-term health care insurance premiums on your federal
return. The Virginia deduction for long-term health care
insurance premiums is completely disallowed if you claimed
a federal income tax deduction of any amount for long-term
health care insurance premiums paid during the taxable year.
107 Virginia Public School Construction Grants
Program and Fund
Enter the amount of total contributions to the Virginia Public
School Construction Grants Program and Fund made while a
Virginia resident, 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
2022 Virginia return you may deduct the portion of such
payments received in 2021 that is included in your 2021
federal adjusted gross income; while payments received
in 2022 may generate a deduction on your 2023 Virginia
return. Individuals cannot claim a deduction for a payment
that has been, or will be, subtracted by a corporation unless
the subtraction is shown on a Schedule VK-1 you received
from an S corporation. If you chose to accept payment in
installments, the gain from the installment received in the
preceding year may be deducted. If, however, you opted to
receive a single payment, 10% of the gain recognized for
federal purposes in the year that the payment was received
may be deducted in the following year and in each of the 9
succeeding taxable years.
109 Sales Tax Paid on Certain Energy Efficient
Equipment or Appliances
Allows an income tax deduction for 20% of the sales tax
paid while a Virginia resident on certain energy efficient
equipment or appliances, up to $500 per year. If filing a
joint return, you may deduct up to $1,000.
110 Organ and Tissue Donor Expenses
Allows a deduction for unreimbursed expenses that are
paid while a Virginia resident by a living organ and tissue
donor, that have not been taken as a medical deduction on
the taxpayer’s federal income tax return. The amount of the
deduction is the lesser of $5,000 or the actual amount paid
by the taxpayer.
111 Charitable Mileage
Enter the difference between 18 cents per mile and the
charitable mileage deduction per mile allowed on Virginia
Schedule A to the extent that the charitable mileage was
driven while a resident of Virginia. If you used actual
expenses for the charitable mileage deduction, and those
expenses were less than 18 cents per mile, then you may use
the difference between actual expenses and 18 cents per mile.
112 Virginia Bank Franchise Tax
A shareholder of a bank may be required to make certain
adjustments to their federal adjusted gross income. Such
adjustments are required only if the shareholder invests in
a bank that (1) is subject to the Virginia Bank Franchise Tax
for state tax purposes (see Va. Code § 58.1-1207) and (2)
has elected to be taxed as a small business corporation (S
corporation) for federal tax purposes.
Computation of Virginia Bank Franchise Tax Deduction
If an adjustment is required, complete the worksheet below
to determine the amount of your adjustment. Enclose a
copy of Schedule K-1 provided to you by the bank.
a. If your allocable share of the
income or gain of the bank was
included in federal adjusted gross
income, enter the amount here. ..
b. If your allocable share of the
losses or deductions of the bank
was included in federal adjusted
gross income, enter the amount
here. ............................................
c. Enter the value of any
distributions paid or distributed to
you by the bank to the extent that
such distributions were excluded
from federal adjusted gross
income. .......................................
d. Add Line b and Line c ...............
e. Subtract Line d from Line a. This
is your net deduction amount. If
this amount is negative you must
enter the amount on Schedule
760PY ADJ, Line 8a and use
brackets to indicate a loss. .........
113 Income from Dealer Disposition of Property
Allows an adjustment for certain income from dealer
dispositions of property made on or after January 1, 2009,
while a Virginia resident. In the year of disposition the
adjustment will be a deduction for gain attributable to
installment payments to be made in future taxable years
provided that (i) the gain arises from an installment sale
for which federal law does not permit the dealer to elect
installment reporting of income, and (ii) the dealer elects
installment treatment of the income for Virginia purposes
on or before the due date prescribed by law for filing the
25
taxpayer’s income tax return. In subsequent taxable years
the adjustment will be an addition for gain attributable to
any payments made during the taxable year with respect to
the disposition. Each disposition must be tracked separately
for purposes of this adjustment.
114 Prepaid Funeral, Medical, or Dental Insurance
Premiums
You may be allowed a deduction for payments made while
a Virginia resident for (i) a prepaid funeral insurance policy
that covers you or (ii) medical or dental insurance premiums
for any person for whom you may claim a deduction for such
premiums under federal income tax laws. To qualify for this
deduction, you must be age 66 or older with earned income
of at least $20,000 for the taxable year and federal adjusted
gross income not in excess of $30,000 for the taxable year.
The deduction is not allowed for any portion of premiums
for which you have been reimbursed, have claimed a
deduction for federal income tax purposes, have claimed
another Virginia income tax deduction or subtraction, or
have claimed a federal income tax credit or any Virginia
income tax credit.
115 ABLEnow Account Contributions
Effective for taxable years beginning on or after January 1,
2016, you may claim a deduction for the amount contributed
during the taxable year to an ABLEnow account. No
deduction is allowed if such contributions are deducted on the
contributor’s federal income tax return. If the contribution
to an ABLEnow account exceeds $2,000, the remainder may
be carried forward and subtracted in future taxable years
until the amount has been fully deducted; however, in no
event shall the amount deducted in any taxable year exceed
$2,000 per ABLEnow account. Deductions are subject to
recapture in the taxable year or years in which distributions
or refunds are made for any reason other than (i) to pay
qualified disability expenses; or (ii) the beneficiary’s death.
A contributor who has attained age 70 is allowed a deduction
for the full amount contributed to an ABLEnow account,
less any amounts previously deducted.
116 Business Interest Deduction
Virginia conforms to the federal business interest limitation
pursuant to § 163(j) of the Internal Revenue Code. Virginia
allows individuals to claim a deduction of 30% 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 30% of business interest disallowed for
federal purposes. If the increased amount that was allowed
for Virginia purposes is allowed in subsequent years for
federal purposes, it must be recovered on the Virginia
return for the year in which the amount is later allowed as
it is carried forward. Enter the amount being recovered as a
negative number on Schedule 760PY ADJ, Line 8.
118 Deduction for eligible educators
For taxable years beginning on and after January 1, 2022,
but before January 1, 2025, an individual income tax
deduction is allowed of up to $500 for the amount actually
paid or incurred for eligible educator qualifying expenses.
An “Eligible educator” is an individual who for at least
900 hours during the taxable year served as a Virginia
licensed teacher, instructor, student counselor, special
needs personnel, principal, or student aide for public or
private primary and secondary school students in Virginia.
“Qualifying expenses” are defined as 100 percent of the
amount paid or incurred by an eligible educator during the
taxable year for participation in professional development
courses and the purchase of books, supplies, computer
equipment (including related software and services), other
educational equipment, and supplementary materials used
directly in an individual’s service to students as an eligible
educator, provided that such purchases were neither
reimbursed nor claimed as a deduction on the eligible
educator’s federal income tax return for the taxable year.
199 Other
Enter the amount of any other deduction which you are
entitled to claim. If you are filing by paper, enclose an
explanation and supporting documentation, if applicalbe. If
you are filing electronically, provide a detailed explanation
in the space provided by the software program.
Line 9 - Filing status 4 filers, enter the total for Column A and
Column B in the applicable column of Form 760PY, Line 14. All
other filers, enter the total from Column A on Line 14, Column A
of Form 760PY.
COMPUTATION FOR TAX CREDIT FOR LOW-
INCOME INDIVIDUALS OR VIRGINIA EARNED
INCOME CREDIT
You may be eligible to claim a Credit for Low-Income Individuals
if your family Virginia adjusted gross income (family VAGI) is
equal or less than the federal poverty guidelines and you meet the
eligibility requirements. You are eligible for the Virginia Earned
Income Credit if you claimed an Earned Income Tax Credit on
your federal return. Claim the credit that benefits you the most.
However, you cannot claim both credits. Please complete the
entire section.
The Tax Credit for Low-Income Individuals or Virginia Earned
Income Credit may NOT be claimed if you, your spouse, or any
dependent claims any of the following:
• Virginia National Guard subtraction (Subtraction Code 28);
• Basic military subtraction (Subtraction Code 38);
• State and federal employees subtraction for earnings of $15,000
or less (Subtraction Code 39);
• Exemption for blind taxpayers or taxpayers age 65 and over;
• the Age Deduction; or
• You are claimed as a dependent on another taxpayer’s return.
To compute total annual family income you must compute the
“Guideline Income” for each family member and add those amounts
together.
Guideline Income is defined as federal adjusted gross income
modified by the Virginia additions and qualifying Virginia
subtractions that apply to full-year residents.
After a worksheet below has been filled in for each person on your
tax return, complete Schedule 760PY ADJ, Lines 10 - 17.
If you and your spouse file separate returns, only one spouse
may claim the Credit for Low-Income Individuals. If qualified,
both may claim their proportionate share of the Virginia
Earned Income Tax Credit.
26
Guideline Income Worksheet
(photocopy as needed)
The income, additions and subtractions entered on the
worksheet must be shown for the entire taxable year.
1. FAGI from the federal return. ..........$ ____________
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. ..................................$ ____________
8. Disability income reported as wages
(or payments in lieu of wages) on
your federal return. ..........................$ ____________
9. Unemployment benefits included in
FAGI. ...............................................$ ____________
10. Other subtractions from FAGI reported
on Schedule 760PY ADJ and not
included above. ................................$ ____________
11. Add Lines 5 through 10. .................. $ ____________
12. Guideline Income. Deduct Line 11
from Line 4. Enter here and on
Schedule 760PY ADJ for the
appropriate person. ..........................$ ____________
Family VAGI
If more room is needed, enclose a schedule with the name, SSN
and Guideline Income for each additional dependent.
Your Information
Enter your name, Social Security Number and Guideline Income.
Filing Statuses 2, 3 and 4 must also complete spouse’s information.
Your Spouse’s Information
Enter your spouse’s name, Social Security Number and Guideline
Income. All married taxpayers, regardless of filing jointly or
separately, must complete this line.
Dependent(s) Information
Enter the name and Social Security Number for each dependent
claimed as an exemption on your return and, if any of your
dependents had income, enter the Guideline Income for each
dependent.
For Filing Status 3 (Married Filing Separately) also enter the name
and Social Security Number of your dependents not claimed as an
exemption on your return and, if any of the dependents had income,
enter the Guideline Income for each dependent.
Line 10 - Enter Total Family Guideline Income
Total the Guideline Income Worksheet for each family member
(each exemption reported and from any additional schedule
enclosed).
Line 11 - Enter Total Number of Exemptions
Listed Above and on Any Enclosed
Schedule.
Enter the total number of exemptions listed above and on any
enclosed schedule.
Determine Eligibility for Credit for Low-Income
Individuals
Using the number on Line 11 as Eligible Exemptions, compare the
dollar amount on Line 10 to the Poverty Guideline Table below. If
the Line 10 amount is greater than the Guideline amount, you do
not qualify for the Credit for Low-Income Individuals. Continue to
Line 14. If the Line 10 amount is less than or equal to the Guideline
amount for the number of exemptions on Line 10, complete Line
14 through Line 17, Schedule 760PY ADJ.
Poverty Guideline Table
Eligible
Exemptions
Poverty
Guidelines
Eligible
Exemptions
Poverty
Guidelines
1 $ 13,590 5 $ 32,470
2 18,310 6 37,190
3 23,030 7 41,910
4 27,750 8* 46,630
*For each additional exemption add $4,720.
Line 12 - Exemptions
If you are eligible based on the table above, enter the number of
personal and dependent exemptions from Form 760PY. Do not
include exemptions for age 65 or older and blind.
Line 13 - Multiply
Multiply the number of exemptions reported on Line 12 by $300. If
you do not qualify for the Tax Credit for Low-Income Individuals
but claimed an Earned Income Tax Credit on your federal return,
enter $0 on Line 13 and proceed to Line 14.
Line 14 - Earned Income Credit Claimed on Your
Federal Return
Enter the amount of Earned Income Tax Credit claimed on your
federal return. If you did not claim this credit on your federal return,
enter $0. When a taxpayer using the married filing separately status
computes the Virginia Earned Income Tax Credit, the taxpayer must
first determine the proportion of the earned income that was used to
qualify for the federal Earned Income Tax Credit. That proportion
must then be multiplied by the total Virginia Earned Income Tax
Credit, which is 20% of the federal Earned Income Tax Credit.
The spouses may then claim their proportional share of the credit
on their separate returns.
Line 15 - Multiply
Multiply Line 14 by 20% (.20).
Line 16
Enter the greater of Line 13 or 15.
Line 17 - Credit
Compare the amount of tax on Form 760PY, Line 18 to the amount
on Schedule 760PY ADJ, Line 16. Enter the lower amount on
Line 17. This is your Tax Credit. Also, enter this amount on Form
760PY, Line 23.
27
The late payment penalty is imposed in addition to the extension
penalty.
Late filing penalty: If you file your return more than 6 months after
the due date, no extension provisions apply, and you must compute
a late filing penalty of 30% of the tax due with your return.
Line 20 - Interest
If you filed a tax due return after the filing date, you are liable for
interest on the tax due amount on Form 760PY, Line 27, from the
due date to the date filed or postmarked. To obtain the daily interest
factor, please call 804.367.8031 or contact your locality.
Enter the amount on Schedule 760PY ADJ, Line 20.
Line 21 - Total Adjustments
Enter the total of Lines 18 through 20.
VIRGINIA SCHEDULE VAC
Part I - Virginia529 and ABLE
Contributions
You may contribute all or part of your income tax refund to one
or more existing Virginia529 or ABLE
accounts by completing
Schedule VAC. Any contribution(s) made will be deemed a
contribution to either a Virginia529 or ABLE account(s) for the
2022 taxable year.
Virginia529 is a savings plan that offers flexible, affordable,
and tax-advantaged savings for qualified expenses through
its programs: Prepaid529, Invest529, CollegeAmerica and
CollegeWealth. For more information on establishing accounts,
visit Virginia529.com. You are not required to be the owner of
record for an account in order to direct a contribution of all or
part of your income tax refund. However, please remember that
only the Virginia529 account owner of record as of December
31st is eligible to take the Virginia state tax deduction associated
with Virginia529 accounts. Please note that the CollegeWealth
and Prepaid529 programs are no longer accepting new accounts,
but existing account owners may continue to contribute to their
current CollegeWealth accounts and Prepaid529 contracts.
ABLE is a tax-advantaged way to save, invest and pay for
qualified disability expenses of eligible individuals with certain
disabilities. Generally, funds in an ABLE account are disregarded
when determining eligibility for certain Federal means-tested
benefits programs, such as Medicaid and Supplemental Security
Income (SSI), and for Commonwealth of Virginia means-tested
benefits programs as well. For information on the ABLEnow
or ABLEAmerica program, visit able-now.com. You are not
required to be the owner of record for an ABLE account in order
to direct a contribution of all or part of your income tax refund and
the contributor is eligible to take the Virginia state tax deduction
associated with ABLE accounts.
When you specify a Virginia529 or ABLE contribution amount on
Schedule VAC, you authorize the Department to transfer payment
and related information to Virginia529 or ABLE to facilitate
crediting contributions to the specified account(s) pursuant to their
operating procedures. The information that will be exchanged is
identified below:
• The contribution amounts and the program information
contained on Schedule VAC.
• The taxpayer’s name, Social Security Number or tax
identification number, address, and telephone number. Note:
Information for both spouses will be provided if a joint return
is filed.
For purposes of determining interest on an overpayment or refund,
no interest will accrue after the Department transfers the payment
These credits are nonrefundable credits. A nonrefundable credit
cannot exceed your tax liability. If you claim any credits on Form
760PY, Lines 24 - 25, in addition to the Tax Credit For Low-Income
Individuals or the Virginia Earned Income Tax Credit, the sum of
all nonrefundable credit claimed cannot exceed your tax liability
on Form 760PY, Line 18.
Many low-income individuals who work and have earned income
under $59,187 may also qualify for up to $6,935 in federal Earned
Income Credit when filing their federal tax return! See your federal
instructions or call 1-800-829-3676 to order Pub 596.
ADDITION TO TAX, PENALTY AND INTEREST
Addition to Tax for Underpayment of Tax
Even if your return results in a refund, you may owe an “addition
to tax” for underpaying your withholding or estimated tax. Virginia
law requires that you pay your income tax in timely installments
throughout the year by having income tax withheld or making
payments of estimated tax. If you do not pay at least 90% of your
tax in this manner, you may be charged an addition to tax.
There are 4 (quarterly) installment periods for determining whether
you underpaid your tax for the year. If your taxable year is from
January 1 through December 31, your quarterly payments are due
May 1, June 15, September 15 and January 15 (of the following
year). Underpayments are determined as of each installment
due date, so an overpayment in one quarter cannot cancel out an
underpayment for a previous quarter. The addition to tax does not
apply if each payment is made on time and:
• the total tax paid through withholding and timely estimated
tax payments is at least 90% (66
2/3% for farmers, fishermen
or merchant seamen) of the current year’s tax liability (after
nonrefundable credits) or 100% of last year’s tax liability (after
nonrefundable credits);
• the sum of the quarterly underpayments for the year is $150 or
less; or
• you meet one of the exceptions computed on Form 760C or
Form 760F.
Line 18 - Addition to Tax
Enter the amount of the addition to tax computed on Form 760C
(for individuals, estates and trusts) or Form 760F (for farmers,
fishermen or merchant seamen). If you underpaid your estimated
income tax or had insuffi cient income tax withheld for the taxable
year, you may owe the “addition to tax” computed on Form 760C
or Form 760F.
Line 19 - Penalty
The due date for filing a calendar year return is May 1, and
the automatic extension provisions apply to returns filed by
November 1. Depending on when you file your return, you may be
required to compute an extension penalty or a late filing penalty.
For more information on due dates and penalty provisions, refer to
When to File Your Return section in these instructions.
Extension penalty: If you file your return within 6 months after the
due date and the amount of tax due with the return is more than
10% of your total tax liability, you must compute an extension
penalty on the balance of tax due. The extension penalty is applied
at the rate of 2% per month or part of a month, from the due
date through the date of filing. The maximum extension penalty
is 12% of the tax due. Note: If you do not pay the tax in full when
you file your return, a late payment penalty will be assessed at the
rate of 6% per month or part of a month from the date the return
is filed through the date the tax is paid, up to a maximum of 30%.
28
to Virginia529 or ABLE. If Virginia529 or ABLE is unable to
match a contribution to an existing account, they will contact the
taxpayer and attempt to resolve the contribution and, if all efforts
fail, Virginia529 or ABLE will return the refund contribution to
the taxpayer at the address on the return.
Part I, Section A
Enter the overpayment amount computed on your return less the
amount credited to estimated tax for next year.
Part I, Section B
For each contribution, provide the Program Type Code (see codes
below), beneficiary’s last name, and account number. In addition,
provide the routing number if you are making a contribution to
a CollegeAmerica or ABLEAmerica account. Contact your
financial advisor to obtain the proper account number and routing
number for a CollegeAmerica or ABLEAmerica
account. For
contributions to Prepaid529, Invest529 or CollegeWealth, use
your Virginia529 account number for each. For contributions to
ABLEnow accounts, use your ABLEnow account number for
each.
Program Type Codes:
1 = Invest529 4 = CollegeAmerica or
2 = Prepaid529 ABLE America
3 = CollegeWealth 5 = ABLEnow
If contributing to more than 5 accounts, use the supplemental
schedule, Schedule VACS, to provide the information for ad-
ditional accounts.
Part II - Other Voluntary Contributions
Complete this section to contribute to one or more other voluntary
contribution organizations listed in the income tax instructions.
For information on qualifying organizations, see further
instructions in Part B - Voluntary Contributions From Your
Refund.
Part A, Line 1
Enter the overpayment amount computed on your return less the
amount credited to estimated tax for next year and the amount of
Virginia529 contributions from Part I.
Part B - Voluntary Contributions from your refund
Lines 2 - 4 You may voluntarily donate all or part of your tax refund
to one or more qualifying organizations. Enter the contribution
code(s) and amount(s) you are donating in the boxes. If you want
to donate to more than 3 organizations, enter code “00” and the
total amount donated on Line 2. Enclose a schedule showing the
organization code, name and amount donated to each.
Code Organization Name
60 Virginia Nongame & Endangered Wildlife Program
61 Democratic Political Party
62 Republican Political Party
64 Virginia Housing Program
65 Transportation Services for the Disabled Fund
67 Virginia Arts Foundation
68 Open Space Recreation & Conservation Fund
78 Children of America Finding Hope
84 Virginia Federation of Humane Societies
86 Spay and Neuter Fund
88 Virginia Cancer Centers
Lines 5 - 7 Library Foundations - Library Foundations and
Community Foundations: Use this section if you wish to contribute
to one or more Library Foundations or Community Foundations.
If you want to donate to more than 3 organizations, enter code
“999999” and the total amount donated to the organizations on
Line 5. Enclose a schedule showing the organization code, name
and amount donated to each.
Library Foundations - enter the 6-digit code from the list starting
on Page 29.
Part C Voluntary Contributions to be made from your refund
OR tax payment
Lines 8 - 10 You may make a payment to the following
organizations even if you owe a tax balance or if you wish to donate
more than your expected refund. If you are donating to more than
3 organizations, enter the code “00” in the first box on Line 8 and
enter the total amount of all donations. Enclose a separate page
indicating the amount you wish to contribute to each organization.
Code Organization Name
11 Federation of Food Banks
71 Chesapeake Bay Restoration Fund
72 Family & Children’s Trust Fund (FACT)
73 Virginia’s State Forests Fund
92 Virginia Military Family Relief Fund (MFRF)
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.
Virginia529.com | 1-888-567-0540
Call above listed numbers or visit above listed websites to obtain all program materials. Read them carefully before investing. An investor should consider the investment objectives, risks, charges, and
expenses of the programs before investing. For non-Virginia residents: before investing in a 529 plan, consider whether you or the beneficiary’s home state oers any state tax or other state benefits
such as financial aid, scholarship funds, and protections from creditors that are only available for investments in that state’s qualified tuition program. For non-Virginia residents: other states may
sponsor an ABLE plan that offers state tax or other benefits not available through ABLEnow. © 2022 Virginia College Savings Plan. All Rights Reserved.
Lower your tax bill with two Virginia tax incentives
Save for higher education
• Start with just $10
• Deduct contributions up to $4,000 per account per
year from your Virginia individual income tax
• Enjoy tax-free (federal and state) earnings for
qualified higher education expenses
Save for disability expenses
• No minimum initial contribution
• Deduct contributions up to $2,000 per contributor per
year from your Virginia individual income tax
• Enjoy tax-free (federal and state) earnings for
qualified disability expenses
ablenow.com | 1-844-669-2253
29
Enter the 6-digit code from the School Foundations list starting
on Page 29.
Part D, Line 14 Total Voluntary Contributions
Enter the total of Lines 2 - 13. Enter this amount on Line 31 of
Form 760PY.
Donate to the General Fund by writing a check to the State
Treasurer and designating it as a donation to the Commonwealth’s
General Fund. You must enclose your payment to Form GFD. Visit
www.tax.virginia.gov
or call 804.367.8031 to obtain this form.
LIBRARY FOUNDATIONS
To be used by eligible public library foundations established as
a nonprofit organization to raise funds for a local public library
in order to provide additional financial assistance for the library
beyond the government’s appropriation.
Code Foundation Name
200101 Alexandria Library Foundation, Inc.
200501 John Randolph Foundation – Appomattox Regional
Library System Endowment
200701 Friends of the Arlington County Library
201101 Bedford Public Library System Foundation, Inc.
201501 Blue Ridge Regional Library Foundation
201901 Bristol Public Library Foundation
202101 The Friends of the Buchanan County Public Library
202301 Campbell County Public Library Foundation
202901 Central Virginia Regional Library
203101 Alleghany Highland Regional Library Foundation
203301 Friends of the Charlotte County Library
203501 Chesapeake Public Library Foundation
203701 FriendsoftheChestereldPublicLibrary
204301 Craig County Public Library
204501 Culpeper Library Foundation
204701 Cumberland County Public Library, Inc.
205101 Eastern Shore Public Library Foundation
205501 Fairfax Library Foundation
205701 Friends of Fauquier Library
206101 Franklin County Library
206301 Galax-Carroll Regional Library Foundation, Inc.
206502 Gloucester County Friends of the Library
206901 Hampton Public Library Foundation
207101 Handley Regional Library Endowment
207301 Friends of Henrico County Public Library
207501 Friends of the Heritage Public Library
207701 Highland County Library, Inc.
208501 Friends of Jefferson-Madison Regional Library
Endowment Fund
208701 Lancaster Community Library
208901 Friends of the Smoot Library (FOSL)
209101 The Library of Virginia Foundation
209501 Loudoun Library Foundation, Inc.
209502 Friends of Gum Springs Library
209701 Friends of the Lynchburg Public Library
209901 Madison County Library, Inc.
210102 Mary Riley Styles Public Library Foundation Inc. (Falls
Church City Library)
210301 Rockingham Library Association
210901 Middlesex County Public Library
211101 Montgomery-Floyd Regional Library Foundation, Inc.
211102 Floyd County Library Building Fund Inc.
211301 Friends of the Newport News Public Library
211302 Newport News Public Library System Foundation
211501 Norfolk Public Library Foundation
211701 Northumberland Public Library
211901 Friends of the Library Blackstone VA
212101 Orange County Library Foundation
212501 Friends of the Pearisburg Public Library
212701 The Petersburg Library Foundation, Inc.
212901 Pittsylvania County Public Library Foundation (PPL)
213301 Portsmouth Public Library Foundation, Inc.
213501 Friends of the Powhatan Public Library
213701 Prince William Public Library System Foundation
213901 Pulaski County Library System Fund
214301 Friends of the Rappahannock County Library
214501 Richmond Public Library Foundation (City)
214901 Roanoke Public Library Foundation (City)
215101 Friends of the Roanoke County Public Library
215301 Rockbridge Regional Library Foundation
215501 Friends of the Russell County Library
215701 Friends of Salem Library
215902 Samuels Public Library
216101 Shenandoah County Library Foundation
216503 Mecklenburg County Public Library Foundation Inc.
216701 Staunton Library Foundation, Inc.
216901 Friends of the Suffolk Library
217101 Tazewell County Public Library Foundation
217302 Virginia Beach Library Foundation
217303 Friends of the Virginia Beach Public Library
217501 Washington County Public Library Foundation
217901 Williamsburg Regional Library Foundation
218101 Wythe-Grayson Regional Library Foundation
218301 York County Library Foundation
SCHOOL FOUNDATIONS
To be used by eligible public school foundations established for
the express purpose of implementing a public/private partnership
to fund public school improvement projects approved by the local
school board.
Code Foundation Name
009001 Amherst County Public Schools Education Foundation,
Inc.
015001 Augusta County Public School Endowment Fund
30
019001 The Bedford Area Educational Foundation
023001 Botetourt County Public Schools Education Foundation,
Inc.
520001 Bristol Virginia Public Schools Education Foundation
530001 Blues Education Foundation, Inc. (Buena Vista)
029001 Buckingham County Educational Foundation Inc.
031001 Campbell County Educational Foundation
033001 Caroline County Public Schools Education Foundation
550002 Chesapeake Public Schools Educational Foundation
550001 W. Randolph Nichols Scholarship Foundation
(Chesapeake)
036001 Charles City Educational Foundation
041001 ChestereldEducationFoundation
043001 Clarke County Education Foundation Inc.
570001 Colonial Heights Education Foundation for Excellence
049001 Cumberland County Public Schools Foundation
590001 Danville Public Schools Education Foundation, Inc.
051001 Dickenson County Public Schools
059002 Educate Fairfax
610001 Falls Church Education Foundation
061001 Fauquier Excellence in Education Foundation
065001 Fluvanna Education Foundation
620001 Franklin City Educational Foundation, Inc.
067001 Franklin County Public Schools Education Foundation
069001 Frederick County Educational Foundation
630001 Fredericksburg Education Foundation
073001 Gloucester County Public Schools Educational
Foundation, Inc.
075001 Goochland Educational Foundation
079002 Greene Education Foundation
081001 Greensville County Education Foundation
083001 Halifax County Public Schools Education Foundation
650001 Hampton Educational Foundation
085001 Hanover Education Foundation
660001 The Harrisonburg Education Foundation
087001 Henrico Education Foundation, Inc.
093001 Education Foundation for Isle of Wight Public Schools,
Inc.
099001 King George Education Foundation
101001 King William Public Schools Education Foundation, Inc.
103001 Lancaster County Virginia Education Foundation
678002 Community Foundation for Rockbridge, Bath and
Alleghany-Lexington
107001 The Loudoun Education Foundation, Inc.
680001 The Lynchburg City Schools Education Foundation
113001 Madison County Education Foundation, Inc.
683001 Manassas City Public Schools Education Foundation
685001 Manassas Park Education Foundation
117001 Mecklenburg County Business Education Partnership
119001 Friends of Middlesex County Public Schools
121001 Montgomery County Educational Foundation
127001 New Kent Educational Foundation
700001 Newport News Educational Foundation
139001 Page County Education Foundation
143001 Pittsylvania Vocational Education Foundation, Inc.
735001 Poquoson Education Foundation
740001 Portsmouth Schools Foundation
147001 Prince Edward Public School Endowment, Inc.
149001 Prince George Alliance for Education Inc.
153001 Prince William County Public Schools Education
Foundation
155001 Pulaski County Public Schools Education Foundation
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
775001 Salem Education Foundation and Alummi Assoc.
169001 Southwest Virginia Public Education Foundation, Inc.
169002 Scott County Foundation for Excellence in Education
171002 Moore Educational Trust (Shenandoah County)
171001 Shenandoah Education Foundation, Inc.
173001 Smyth County Education Foundation
177001 Spotsylvania Education Foundation
179001 Stafford Education Foundation Inc.
790001 Staunton City Public Schools Endowment Fund.
800001 Suffolk Education Foundation Inc.
183001 Sussex Educational Foundation Inc.
810001 Virginia Beach City Public Schools Education Foundation
187001 Warren County Educational Endowment, Inc.
820001 Waynesboro City Public Schools Foundation
193002 Westmoreland County Public Schools Education
Foundation
830002 Williamsburg/James City Education Foundation
840001 Winchester Education Foundation
197001 Wythe County Public Schools Foundation for Excellence,
Inc.
199001 York Foundation for Public Education
31
ORGANIZATION INFORMATION
Code Description
11 Federation of Virginia Food Banks The Federation
of Virginia Food Banks, a partner state association of
Feeding America is the largest hunger relief network in the
Commonwealth of Virginia. The Federation is composed
of the 7 regional Virginia and Washington DC food banks,
consisting of facilities in 14 strategic locations. The primary
mission of the food banks is to improve nutrition security
and empower strong, healthy communities in partnership
with more than 1,500 local organizations throughout the
Commonwealth. In addition, the Federation coordinates the
distribution of food and supplies to victims of disasters and
emergencies on behalf of Virginia’s food banks.
Federation of Virginia Food Banks
1415 Rhoadmiller Street
Richmond, VA 23220
www.vafoodbanks.org
60 Virginia Nongame & Endangered Wildlife Program
This fund provides for research, management and conservation
of nongame wildlife species and habitats, including those listed
by state or federal agencies as Endangered or Threatened and
those identified as Species of Greatest Conservation Need in
Virginia’s Wildlife Action Plan.
Department of Wildlife Resources
Non-Game Donation
P.O. Box 90778
Henrico, VA 23228-0778
804.367.6913
www.dwr.virginia.gov
61 & 62 Political Party Each taxpayer may contribute up to $25
to one of the following qualified parties: Democratic Party
(code 61) or Republican Party (code 62).
64 Virginia Housing Program Supports locally-based
organizations providing housing assistance to the low-income
elderly, persons with mental or physical disabilities and/or the
homeless in need of emergency, transitional or permanent housing.
Department of Housing & Community Development
Check-Off for Housing Programs
Main Street Centre
600 East Main Street, Suite 1100
Richmond, VA 23219
804.371.7000
65 Transportation Services for the Elderly and Disabled
Fund Provides funding to local agencies to improve or
expand transportation for older Virginians or individuals with
disabilities who cannot drive or use public transportation.
Services include transportation for jobs, medical appointments
and other essential activities.
Department for Aging and Rehabilitative Services
8004 Franklin Farms Drive
Henrico, VA 23229-5019
800.552.3402
67 Virginia Arts Foundation Supports local artists, arts
groups and schools in every city and county in Virginia.
Virginia Arts Foundation
c/o Virginia Commission for the Arts
Main Street Centre
600 E. Main St., Suite 330
Richmond, Virginia 23219
[email protected] or 804.225.3132
www.arts.virginia.gov
68 Open Space Recreation and Conservation Fund
These funds are used by the Department of Conservation
and Recreation to acquire land for recreational purposes and
preserve natural areas; to develop, maintain and improve state
parks and to provide matching outdoor recreation grants to
localities.
Virginia Department of Conservation & Recreation
Open Space Recreation & Conservation Fund
600 East Main Street, 24th Floor
Richmond, VA 23219
804.786.6124
71 Chesapeake Bay Restoration Fund More than half of
Virginia’s lands drain into the Chesapeake Bay. This fund is
used to help meet needs identified in the state’s clean up plan
for the Bay and the waters that flow into it.
Virginia Secretary of Natural and Historic Resources
1111 E. Broad Street
Richmond, VA 23219
804.786.0044
72 Family and Children’s Trust Fund Contributions
support the prevention and treatment of family violence in
local communities and through statewide public awareness
projects and activities. Family violence includes child abuse
and neglect, domestic violence, dating violence, sexual assault,
and elder abuse and neglect.
Family and Children’s Trust Fund
801 East Main Street, 15th Floor
Richmond, VA 23219
804.726.7604
www.fact.virginia.gov
73 Virginia’s State Forests Fund State Forests are self-
supporting and managed to sustain multiple natural resources
and values [benefits]. Conservation practices protect
wetlands, enhance critical wildlife habitat and preserve unique
natural areas for biodiversity and provide long-term applied
research for restoration and reforestation of native species.
Demonstration areas provide private forest landowners
with practical, effective solutions to resource management
challenges. Recreation opportunities and conservation
educational programs are available statewide in all seasons to
any age or experience level. State Forests are open to the public
without fee for hiking, bird watching and nature observation.
Horseback riding, mountain bike riding, fishing, hunting and
trapping are allowed on certain state forests with a use permit.
Virginia Department of Forestry
Attn: State Forest Fund
900 Natural Resources Drive, Suite 800
Charlottesville, VA 22903
434.977.6555
78 Children of America Finding Hope, Inc. Uses proven
strategies and programs to meet emotional and physical needs
of children who are disadvantaged, runaways, in crisis and
delinquent by providing hope in a tangible form regardless of
religion, race, gender, or socioeconomic status.
642 Scenic Lakeview Drive
Spring City, TN 37381
276.608.2006
www.childrenfindinghope.org
32
84 Virginia Federation of Humane Societies Founded in
1959, the Virginia Federation of Humane Societies (VFHS)
is committed to ending the unnecessary euthanasia of cats
and dogs in Virginia shelters. In early 2017, VFHS launched
“SaveVaPets - Crossing the No Kill Finish Line” with the
focused goal of saving at least 90% of the dogs and cats in
Virginia’s shelters and rescues. Year-end 2020 statistics show
that we have achieved a 91% save rate for Virginia’s dogs
and cats. VFHS members include leaders from public and
private shelters, rescue groups, veterinarians, animal control
officers and citizen advocates. Programs include funding
for spay/neuter and general support for local animal welfare
organizations, advocating for humane laws for all animals,
training for animal welfare professionals and advocates,
transferring animals from under-resourced areas of the state to
municipalities where adoption rates are higher, and Spay VA
which provides pet owners access to convenient and affordable
spay/neuter services. Your contribution to VFHS ensures a
brighter future for Virginia’s animals and their caregivers.
Virginia Federation of Humane Societies, Inc.
P.O. Box 545
Edinburg, VA 22824
540.335.6050
Email: [email protected]
www.vfhs.org
86 Spay and Neuter Fund All moneys contributed shall
be paid to the Spay and Neuter Fund for use by localities
in the Commonwealth for providing low-cost spay and
neuter surgeries through direct provision or contract or
each locality may make the funds available to any private,
nonprofit sterilization program for dogs and cats in such
locality. The Tax Commissioner shall determine annually the
total amounts designated on all returns from each locality
in the Commonwealth, based upon the locality that each
filer who makes a voluntary contribution to the Fund lists as
their permanent address. The State Treasurer shall pay the
appropriate amount to each respective locality.
88 Virginia Cancer Centers Virginia is fortunate to have two
National Cancer Institute-designated Cancer Centers to serve
the people of the Commonwealth: the VCU Massey Cancer
Center and the University of Virginia Cancer Center. These
two Cancer Centers work together to deliver the leading edge
in contemporary cancer care in a supportive and compassionate
environment, and to change the future of cancer care through
research. Your contribution will enable us to help cancer
patients today, and those who will be cancer patients in the
future.
University of Virginia Cancer Center
P.O. Box 800773
Charlottesville, VA 22908-0773
434.924.8432
www.supportuvacancer.org
VCU Massey Cancer Center
Virginia Commonwealth University
P.O. Box 980214
Richmond, VA 23298-0214
804.828.1450
www.massey.vcu.edu/
92 Virginia Military Family Relief Fund (MFRF) The
Military Family Relief Fund (MFRF) was established in 2006,
with support from the Virginia Legislature. This is a quick
response grant program to assist military and family members
of the Virginia National Guard and the United State Reserve
Components who are residents of Virginia, and, called to
extended federal active duty for periods in excess of 90 days
and up to 180 days after their return. As well as those missions
in support of Virginia civil authorities, including state active
duty and federal defense support to civil authority missions,
for periods in excess of 30 days. The Military Family Relief
Fund assists military families with urgent or emergency needs
relating to living expenses including but not limited to food,
housing, utilities and medical services. Each need is considered
on its own merit.
Virginia National Guard Family Programs
6090 Strathmore Rd. Building 430
Richmond, VA 23237
804.236.7859
QUALIFYING AGE DEDUCTION
To compute your income based age deduction, use the Age 65
and Older Income based Age Deduction Worksheet on Page 33.
Are you eligible to claim an age deduction?
For 2022, taxpayers born on or before January 1, 1958, may qualify
to claim an age deduction based on birth date, filing status and
income. A taxpayer who qualifies to claim an age deduction may
NOT also claim a disability income subtraction, Credit for Low-
Income Individuals, or Virginia earned income credit.
For married taxpayers, each eligible spouse may take either an
age deduction or a disability income subtraction. Neither spouse
may claim an age deduction if 1 spouse claimed a Credit for Low-
Income Individuals or Virginia earned income credit, even if filing
separate returns. Claim the deduction or subtraction that gives you
the greatest tax benefit.
If you or your spouse are not claiming a disability subtraction and
you, or your spouse, are not claiming a Credit for Low-Income
Individuals and your birth date is on or before January 1, 1958,
please read the instructions below to determine if you qualify for
an age deduction and the amount of the age deduction you may
claim for 2022.
Taxpayers Age 65 and Older
If you, or your spouse if you are married, were born on or before
January 1, 1958, you may qualify to claim an age deduction of
up to $12,000 each for 2022.
The age deduction you may claim will depend upon your birth
date, filing status and income.
If your birth date is:
• On or before January 1, 1939
Your age deduction is not income based. You may claim an
age deduction of $12,000. If you are married, each spouse
born on or before January 1, 1939, may claim a $12,000 age
deduction. For a spouse born after January 1, 1939, the age
deduction for that spouse is based on the criteria below.
Multiply the age deduction by the ratio amount from the
Ratio Schedule on Page 37 when computing the deduction
amount. Enter the adjusted amount on Form 760PY, Line 4.
• On or between January 2, 1939, and January 1, 1958
Your age deduction is based on your income. A taxpayer’s
income, for purposes of determining an income based age
deduction, is the taxpayer’s adjusted federal adjusted gross
income or AFAGI.
33
AGE 65 AND OLDER INCOME BASED DEDUCTION WORKSHEET
FOR 2022:
Only taxpayers born on or between January 2, 1939, and January 1, 1958, claiming an income-based age deduction for the
2022 taxable year are required to complete this worksheet. Married taxpayers must enter the combined income of both spouses, regardless
of filing status or whether one or both spouses claim an income-based age deduction.
1. Enter the number of taxpayers born who are claiming an income based age deduction for Age 65 and Older.
A. Filing Status 1, Single: Enter 1 .
B. All Married Taxpayers: • If one spouse is eligible to claim an income based age deduction: Enter 1
• If both spouses are eligible to claim an income based age deduction, and
both spouses are ling Virginia returns, regardless of whether ling jointly
or separately: Enter 2.
2. Enter your Federal Adjusted Gross Income (FAGI).
A. Filing Status 1, Single: Enter your FAGI from your federal return.
B. All Married Taxpayers: Enter the combined FAGI for you and your spouse from your federal
return(s).
3. Enter your xed date conformity (FDC) addition, if applicable.
A. Filing Status 1, Single: Enter your FDC addition.
B. All Married Taxpayers: Enter the combined FDC addition for you and your spouse.
4. Add Line 2 and Line 3 and enter the total.
5. Enter your xed date conformity (FDC) subtractions, if applicable.
A. Filing Status 1, Single: Enter your FDC subtraction.
B. All Married Taxpayers: Enter the combined FDC subtraction for you and your spouse.
6. Deduct Line 5 from Line 4 and enter the dierence.
7. Enter your Social Security and Tier 1 Railroad Benets .
A. Filing Status 1, Single: Enter taxable benets from your federal return.
B. All Married Taxpayers: Enter the combined taxable benets for you and your spouse from your
federal return(s).
8. Deduct Line 7 from Line 6 and enter the dierence. This is your AFAGI.
9. Enter the income limit for your age deduction. A. Filing Status 1, Single: Enter $50,000.
B. All Married Taxpayers: Enter $75,000.
10.
If Line 8 is less than Line 9, your AFAGI is below the threshold.
A. Filing Status 1, Single: Enter $12,000 here and on Line 15 in the appropriate column.
B. All Married Taxpayers: Enter $12,000 for each spouse claiming an income based age
deduction here and on Line 15 in the appropriate column.
Spouse
You
11.
If Line 8 is greater than Line 9, deduct Line 9 from Line 8 and enter the dierence.
12. Multiply Line 1 by $12,000 and enter the result.
13. If Line 11 is greater than Line 12: YOU DO NOT QUALIFY FOR AN AGE DEDUCTION.
If married and you are computing an income based age deduction for both spouses, neither spouse
qualies for an age deduction.
14. If Line 12 is greater than Line 11, deduct Line 11 from Line 12 and enter the dierence.
15. Single or married taxpayers with only one spouse claiming an
income based age deduction: Enter the amount from Line 14 in the
appropriate row in Column A. Married taxpayers and both spouses
claiming an income based age deduction: Divide Line 14 by 2 and
enter on “You” and “Spouse” rows in Column A.
Enter the ratio amount from the Ratio Schedule on Page 37 for
the date you moved into or out of Virginia in the applicable row in
Column B.
Multiply Column A by Column B and enter the result in both Column
C and on Form 760PY, Line 4.
A B
C
Spouse
You
34
A taxpayer’s AFAGI is the taxpayer’s federal adjusted gross
income, modified for any fixed date conformity adjustments,
minus Social Security and Tier 1 Railroad Benefits.
• For Filing Status 1, single taxpayer, the maximum
allowable age deduction of $12,000 is reduced $1 for
every $1 the taxpayer’s AFAGI exceeds $50,000.
• For all married taxpayers, whether filing jointly or
separately, the maximum allowable age deduction of
$12,000 each is reduced $1 for every $1 the married
taxpayers’ joint AFAGI exceeds $75,000.
To compute your income based age deduction, use the Age 65
and Older Income Based Deduction Worksheet on Page 33.
Notice to ALL Married Taxpayers
A married taxpayer’s income based age deduction is always
determined using the married taxpayers’ joint AFAGI. Regardless
of whether you are filing jointly or separately, if you are married,
your income based age deduction is determined on the combined
income of both spouses.
In addition, if both spouses are claiming an income based age
deduction, regardless of whether filing jointly or separately, the
married taxpayers must compute a joint age deduction first and then
allocate half the joint age deduction to each spouse.
CREDIT FOR TAXES PAID TO ANOTHER
STATE
As a Virginia part-year resident, report and pay income tax only
on income you received, regardless of the source of the income,
during the period you were a Virginia resident. Income you received
while not a Virginia resident is subtracted from your adjusted gross
income on Line 7 of Form 760PY. You cannot claim a credit for
taxes paid on any income that is subtracted on Form 760PY.
Virginia allows a part-year resident to claim a credit for income
tax paid to another state only if the income was also subject to
Virginia tax.
This credit applies only to income taxes paid to other states. For
more information, see Va. Code § 58.1-332 or visit www.tax.
virginia.gov.
Exceptions
Arizona, California, or Oregon: If you have income from
one of these states, do not claim the credit for tax paid on
such income on your Virginia income tax return. If you have
income from Arizona, California, or Oregon, claim the credit on
the nonresident income tax return of that other state.
However, if you are an owner of a pass-through entity with income
from Arizona, California, or Oregon and you participate in the filing
of a composite return with any of those states, please consult Public
Documents 16-91 and 07-207.
District of Columbia: If you have income from the District of
Columbia, do not claim the credit for tax paid on the income on
your Virginia income tax return. If you paid individual income tax
to the District, follow their instructions to obtain a refund of your
withholding.
Kentucky, Maryland, Pennsylvania, or West Virginia: If
you are a Virginia resident with wages, salaries and certain other
compensation income earned as a nonresident in one of these four
states, you are not eligible to claim the credit for any income not
taxable by the other state.
Before claiming this credit, review the other state’s nonresident
instructions to determine if your wages, salaries and certain other
compensation income are exempt from taxation in that state. If
your wages, salaries and certain other compensation income are
exempt, follow the other state’s instructions to obtain a refund of
your withholding.
A credit can be claimed on your Virginia return only for income
taxes paid to any of the four states listed above on income that was
not exempt income.
Special Circumstances
Border State Computation - Kentucky, Maryland, North
Carolina, or West Virginia
If you are required to file a return with Virginia and only one other
state and that state is listed above, you may qualify for a special
computation if:
• The income from that state consists solely of wages, salaries,
or business income from federal Schedule C that is taxed by
the state; and
• Your Virginia Taxable Income is at least equal to the
Qualifying Taxable Income on the border state’s return; then
• Mark the border state oval and enter “100.0” in the Income
Percentage field.
When calculating income from the border state, do not include
income exempt from income tax in the border state, even if it is
earned or business income from federal Schedule C. Refer to the
Exceptions section above.
If filing a joint return and each spouse filed a return separately in
only one other state and that state is listed above, then each spouse
may use the border state computation to compute the credit.
Married Taxpayers
Unless a joint return is filed in both Virginia and the other state,
you may need to adjust your taxable income to compute the credit
correctly.
• If you filed separately in the other state, but jointly in Virginia,
enter only the Virginia taxable income attributable to the filer
whose income was taxed by the other state.
• If you filed jointly in the other state, but separately in Virginia,
enter only the taxable income attributable to that filer from
the other state’s return.
• If both spouses are included in the same composite return
or entitled to a credit for corporation income tax paid by an
S Corporation in which both spouses are shareholders, each
spouse must compute income and credits separately.
New Elective Pass-Through Entity Tax
Legislation enacted by the 2022 Virginia General Assembly
establishes a new Virginia elective pass-through entity (PTE)
tax. Beginning with Taxable Year 2021, the new law also allows
taxpayers to claim a credit in proportion to their ownership interest
in the PTE for certain taxes paid by the PTE. Not all taxes paid
by a PTE are eligible for the credit. To be an eligible PTE tax, the
tax must have been paid by a PTE under the law of another state
that is substantially similar to Virginia’s elective PTE tax law. See
Tax Bulletin 22-6.
Required Documentation
• A separate computation and related documentation must be
submitted for each state for which a credit is claimed using
Schedule OSC.
• Enclose a copy of the other state’s return if the taxpayer filed
an individual return in the other state
35
• If you are an owner or shareholder in a pass-through entity,
and you elected to be included in a nonresident Composite
return filed by the pass-through entity in another state,
enclose a Composite Filing Statement from the pass-through
entity that documents your inclusion in the filings and your
share of the income, tax liability, and tax paid.
• If claiming a credit on corporation income tax paid to a state
that does not recognize the federal S Corporation election,
enclose a statement from the S Corporation that documents
your share of the income, tax liability, and tax paid.
• If you are an owner in a pass-through entity that paid an
eligible PTE tax to another state, enclose a statement from the
PTE that documents your share of the income, tax liability,
and tax paid.
W-2s, 1099s, and Schedule K-1s are not acceptable documentation
to support the credit. Visit our website for a list of required forms
and a sample Composite Filing Statement.
Schedule OSC Line Instructions
Line 1. Filing Status
Enter the code for the filing status on the other state’s return.
1. Single
2. Married Filing Jointly
3. Married Filing Separately
4. Composite/Unified
5. Other (including Corporation Income Tax paid by an S
Corporation and Eligible PTE Tax)
Line 2. Claiming Credit
Enter the code to identify the person claiming the credit:
1. You 2. Spouse
3. You and Spouse (Not for Composite or Corporation Filing Status)
Line 3. Qualifying Taxable Income
Enter the total taxable income from the following categories that
apply to you, to the extent that the income was derived from sources
outside Virginia and such income was subject to tax by both Virginia
and another state:
• Earned or business income;
• Gain from the sale of any capital asset not used in a trade or
business, including a residence; and
• Income on which corporation income tax was paid to a state
that does not recognize the federal S Corporation election; and
• Income on which an eligible PTE tax was paid to another state
on your behalf.
If nonqualifying income is included in the taxable income of
the other state, recompute the qualifying taxable income and
qualifying tax liability with that income removed. Examples of
nonqualifying income include lottery or gambling winnings and
unemployment compensation. Additions to federal adjusted gross
income or federal taxable income required by the other state are
also nonqualifying income unless those items are specifically
included in Virginia taxable income.
If nonqualifying income (for example, lottery or gambling
winnings and unemployment income) is included in the
nonresident taxable income, recompute the qualifying taxable
income and qualifying tax liability with that income removed.
If the other state’s tax is computed on total taxable income from
all sources and then reduced by an allocation percentage, enter the
reduced taxable income. Visit our website for a complete list of
states that require this calculation.
Line 4. Virginia Taxable Income
Enter the Virginia taxable income from Line 16 of Form 760PY.
Married taxpayers, see Special Circumstances above.
Line 5. Qualifying Tax Liability
Enter the net tax liability after nonrefundable credits reported on
the other state’s return. Married taxpayers, include only the tax on
the income from Line 3.
Note: Only state income tax on earned, business, and capital gain
income should be included on Line 5.
Line 6. Identify the State
Enter the 2–character postal abbreviation for the state.
Line 7. Virginia Income Tax
Enter your Virginia income tax from Line 18 of Form 760PY.
Married taxpayers, include only tax on the income from Line 4.
Line 8. Income Percentage
Divide Line 3 by Line 4. Compute the percentage to one decimal
place. If the result is greater than 100%, enter 100%. If the result
is less than 0.1%, enter 0.1%.
If you qualify see Border State Computation under Special
Circumstances.
Line 9. Virginia Ratio
Multiply Line 7 by Line 8.
Line 10. Credit
Enter the lesser of Line 5 or Line 9.
If claiming more than one credit, continue to Line 11 of Schedule
OSC. Enter the total of all credits on Line 24 of Form 760PY. The
sum of all nonrefundable credits claimed cannot exceed your tax
liability on Line 18 of Form 760PY.
36
37
May 27 .600 Aug. 7
May 28 .597 Aug. 6
May 29 .595 Aug. 5
May 30 .592 Aug. 4
May 31 .589 Aug. 3
June 1 .586 Aug. 2
June 2 .584 Aug. 1
June 3 .581 July 31
June 4 .578 July 30
June 5 .575 July 29
June 6 .573 July 28
June 7 .570 July 27
June 8 .567 July 26
June 9 .564 July 25
June 10 .562 July 24
June 11 .559 July 23
June 12 .556 July 22
June 13 .553 July 21
June 14 .551 July 20
June 15 .548 July 19
June 16 .545 July 18
June 17 .542 July 17
June 18 .540 July 16
June 19 .537 July 15
June 20 .534 July 14
June 21 .532 July 13
June 22 .529 July 12
June 23 .526 July 11
June 24 .523 July 10
June 25 .521 July 9
June 26 .518 July 8
June 27 .515 July 7
June 28 .512 July 6
June 29 .510 July 5
June 30 .507 July 4
July 1 .504 July 3
July 2 .501 July 2
July 3 .499 July 1
July 4 .496 June 30
July 5 .493 June 29
July 6 .490 June 28
July 7 .488 June 27
July 8 .485 June 26
July 9 .482 June 25
July 10 .479 June 24
July 11 .477 June 23
July 12 .474 June 22
July 13 .471 June 21
July 14 .468 June 20
July 15 .466 June 19
July 16 .463 June 18
July 17 .460 June 17
July 18 .458 June 16
July 19 .455 June 15
July 20 .452 June 14
July 21 .449 June 13
July 22 .447 June 12
July 23 .444 June 11
July 24 .441 June 10
July 25 .438 June 9
July 26 .436 June 8
July 27 .433 June 7
July 28 .430 June 6
July 29 .427 June 5
July 30 .425 June 4
July 31 .422 June 3
Aug. 1 .419 June 2
Aug. 2 .416 June 1
Aug. 3 .414 May 31
Aug. 4 .411 May 30
Aug. 5 .408 May 29
Aug. 6 .405 May 28
Aug. 7 .403 May 27
RATIO SCHEDULE
RATIO SCHEDULE FOR PRORATING PERSONAL EXEMPTIONS
For taxpayers who were not residents for the full taxable year.
Column 2 is the decimal fraction by which the full
personal exemptions must be multiplied in order
to obtain the amount of the personal exemptions
allowable by law. Column 2, in combination with
Column 1, is for use with respect to a person who
becomes a resident of Virginia, whether domiciliary
or actual, for purposes of income taxation, by moving
to Virginia from out of Virginia during the taxable
year (read down).
Column 2, in combination with Column 3, is for use
with respect to a person who moved to a place
outside of Virginia during the taxable year with the
outside of Virginia (read up).
Jan. 1 1.000 Dec. 31
Jan. 2 .997 Dec. 30
Jan. 3 .995 Dec. 29
Jan. 4 .992 Dec. 28
Jan. 5 .989 Dec. 27
Jan. 6 .986 Dec. 26
Jan. 7 .984 Dec. 25
Jan. 8 .981 Dec. 24
Jan. 9 .978 Dec. 23
Jan. 10 .975 Dec. 22
Jan. 11 .973 Dec. 21
Jan. 12 .970 Dec. 20
Jan. 13 .967 Dec. 19
Jan. 14 .964 Dec. 18
Jan. 15 .962 Dec. 17
Jan. 16 .959 Dec. 16
Jan. 17 .956 Dec. 15
Jan. 18 .953 Dec. 14
Jan. 19 .951 Dec. 13
Jan. 20 .948 Dec. 12
Jan. 21 .945 Dec. 11
Jan. 22 .942 Dec. 10
Jan. 23 .940 Dec. 9
Jan. 24 .937 Dec. 8
Jan. 25 .934 Dec. 7
Jan. 26 .932 Dec. 6
Jan. 27 .929 Dec. 5
Jan. 28 .926 Dec. 4
Jan. 29 .923 Dec. 3
Jan. 30 .921 Dec. 2
Jan. 31 .918 Dec. 1
Feb. 1 .915 Nov. 30
Feb. 2 .912 Nov. 29
Feb. 3 .910 Nov. 28
Feb. 4 .907 Nov. 27
Feb. 5 .904 Nov. 26
Feb. 6 .901 Nov. 25
Feb. 7 .899 Nov. 24
Feb. 8 .896 Nov. 23
Feb. 9 .893 Nov. 22
Feb. 10 .890 Nov. 21
Feb. 11 .888 Nov. 20
Feb. 12 .885 Nov. 19
Feb. 13 .882 Nov. 18
Feb. 14 .879 Nov. 17
Feb. 15 .877 Nov. 16
Feb. 16 .874 Nov. 15
Feb. 17 .871 Nov. 14
Feb. 18 .868 Nov. 13
Feb. 19 .866 Nov. 12
Feb. 20 .863 Nov. 11
Feb. 21 .860 Nov. 10
Feb. 22 .858 Nov. 9
Feb. 23 .855 Nov. 8
Feb. 24 .852 Nov. 7
Feb. 25 .849 Nov. 6
Feb. 26 .847 Nov. 5
Feb. 27 .844 Nov. 4
Feb. 28 .841 Nov. 3
Mar. 1 .838 Nov. 2
Mar. 2 .836 Nov. 1
Mar. 3 .833 Oct. 31
Mar. 4 .830 Oct. 30
Mar. 5 .827 Oct. 29
Mar. 6 .825 Oct. 28
Mar. 7 .822 Oct. 27
Mar. 8 .819 Oct. 26
Mar. 9 .816 Oct. 25
Mar. 10 .814 Oct. 24
Mar. 11 .811 Oct. 23
Mar. 12 .808 Oct. 22
Mar. 13 .805 Oct. 21
Mar. 14 .803 Oct. 20
Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3 Col. 1 Col. 2 Col. 3
Multiply Date moved Multiply Date moved Multiply Date moved Multiply Date moved Multiply Date moved
Date moved full to place Date moved full to place Date moved full to place Date moved full to place Date moved full to place
to Virginia exemptions outside to Virginia exemptions outside to Virginia exemptions outside to Virginia exemptions outside to Virginia exemptions outside
by Virginia, etc. by Virginia, etc. by Virginia, etc. by Virginia, etc. by Virginia, etc.
Mar. 15 .800 Oct. 19
Mar. 16 .797 Oct. 18
Mar. 17 .795 Oct. 17
Mar. 18 .792 Oct. 16
Mar. 19 .789 Oct. 15
Mar. 20 .786 Oct. 14
Mar. 21 .784 Oct. 13
Mar. 22 .781 Oct. 12
Mar. 23 .778 Oct. 11
Mar. 24 .775 Oct. 10
Mar. 25 .773 Oct. 9
Mar. 26 .770 Oct. 8
Mar. 27 .767 Oct. 7
Mar. 28 .764 Oct. 6
Mar. 29 .762 Oct. 5
Mar. 30 .759 Oct. 4
Mar. 31 .756 Oct. 3
Apr. 1 .753 Oct. 2
Apr. 2 .751 Oct. 1
Apr. 3 .748 Sept. 30
Apr. 4 .745 Sept. 29
Apr. 5 .742 Sept. 28
Apr. 6 .740 Sept. 27
Apr. 7 .737 Sept. 26
Apr. 8 .734 Sept. 25
Apr. 9 .732 Sept. 24
Apr. 10 .729 Sept. 23
Apr. 11 .726 Sept. 22
Apr. 12 .723 Sept. 21
Apr. 13 .721 Sept. 20
Apr. 14 .718 Sept. 19
Apr. 15 .715 Sept. 18
Apr. 16 .712 Sept. 17
Apr. 17 .710 Sept. 16
Apr. 18 .707 Sept. 15
Apr. 19 .704 Sept. 14
Apr. 20 .701 Sept. 13
Apr. 21 .699 Sept. 12
Apr. 22 .696 Sept. 11
Apr. 23 .693 Sept. 10
Apr. 24 .690 Sept. 9
Apr. 25 .688 Sept. 8
Apr. 26 .685 Sept. 7
Apr. 27 .682 Sept. 6
Apr. 28 .679 Sept. 5
Apr. 29 .677 Sept. 4
Apr. 30 .674 Sept. 3
May 1 .671 Sept. 2
May 2 .668 Sept. 1
May 3 .666 Aug. 31
May 4 .663 Aug. 30
May 5 .660 Aug. 29
May 6 .658 Aug. 28
May 7 .655 Aug. 27
May 8 .652 Aug. 26
May 9 .649 Aug. 25
May 10 .647 Aug. 24
May 11 .644 Aug. 23
May 12 .641 Aug. 22
May 13 .638 Aug. 21
May 14 .636 Aug. 20
May 15 .633 Aug. 19
May 16 .630 Aug. 18
May 17 .627 Aug. 17
May 18 .625 Aug. 16
May 19 .622 Aug. 15
May 20 .619 Aug. 14
May 21 .616 Aug. 13
May 22 .614 Aug. 12
May 23 .611 Aug. 11
May 24 .608 Aug. 10
May 25 .605 Aug. 9
May 26 .603 Aug. 8
Aug. 8 .400 May 26
Aug. 9 .397 May 25
Aug. 10 .395 May 24
Aug. 11 .392 May 23
Aug. 12 .389 May 22
Aug. 13 .386 May 21
Aug. 14 .384 May 20
Aug. 15 .381 May 19
Aug. 16 .378 May 18
Aug. 17 .375 May 17
Aug. 18 .373 May 16
Aug. 19 .370 May 15
Aug. 20 .367 May 14
Aug. 21 .364 May 13
Aug. 22 .362 May 12
Aug. 23 .359 May 11
Aug. 24 .356 May 10
Aug. 25 .353 May 9
Aug. 26 .351 May 8
Aug. 27 .348 May 7
Aug. 28 .345 May 6
Aug. 29 .342 May 5
Aug. 30 .340 May 4
Aug. 31 .337 May 3
Sept. 1 .334 May 2
Sept. 2 .332 May 1
Sept. 3 .329 Apr. 30
Sept. 4 .326 Apr. 29
Sept. 5 .323 Apr. 28
Sept. 6 .321 Apr. 27
Sept. 7 .318 Apr. 26
Sept. 8 .315 Apr. 25
Sept. 9 .312 Apr. 24
Sept. 10 .310 Apr. 23
Sept. 11 .307 Apr. 22
Sept. 12 .304 Apr. 21
Sept. 13 .301 Apr. 20
Sept. 14 .299 Apr. 19
Sept. 15 .296 Apr. 18
Sept. 16 .293 Apr. 17
Sept. 17 .290 Apr. 16
Sept. 18 .288 Apr. 15
Sept. 19 .285 Apr. 14
Sept. 20 .282 Apr. 13
Sept. 21 .279 Apr. 12
Sept. 22 .277 Apr. 11
Sept. 23 .274 Apr. 10
Sept. 24 .271 Apr. 9
Sept. 25 .268 Apr. 8
Sept. 26 .266 Apr. 7
Sept. 27 .263 Apr. 6
Sept. 28 .260 Apr. 5
Sept. 29 .258 Apr. 4
Sept. 30 .255 Apr. 3
Oct. 1 .252 Apr. 2
Oct. 2 .249 Apr. 1
Oct. 3 .247 Mar. 31
Oct. 4 .244 Mar. 30
Oct. 5 .241 Mar. 29
Oct. 6 .238 Mar. 28
Oct. 7 .236 Mar. 27
Oct. 8 .233 Mar. 26
Oct. 9 .230 Mar. 25
Oct. 10 .227 Mar. 24
Oct. 11 .225 Mar. 23
Oct. 12 .222 Mar. 22
Oct. 13 .219 Mar. 21
Oct. 14 .216 Mar. 20
Oct. 15 .214 Mar. 19
Oct. 16 .211 Mar. 18
Oct. 17 .208 Mar. 17
Oct. 18 .205 Mar. 16
Oct. 19 .203 Mar. 15
Oct. 20 .200 Mar. 14
Oct. 21 .197 Mar. 13
Oct. 22 .195 Mar. 12
Oct. 23 .192 Mar. 11
Oct. 24 .189 Mar. 10
Oct. 25 .186 Mar. 9
Oct. 26 .184 Mar. 8
Oct. 27 .181 Mar. 7
Oct. 28 .178 Mar. 6
Oct. 29 .175 Mar. 5
Oct. 30 .173 Mar. 4
Oct. 31 .170 Mar. 3
Nov. 1 .167 Mar. 2
Nov. 2 .164 Mar. 1
Nov. 3 .162 Feb. 28
Nov. 4 .159 Feb. 27
Nov. 5 .156 Feb. 26
Nov. 6 .153 Feb. 25
Nov. 7 .151 Feb. 24
Nov. 8 .148 Feb. 23
Nov. 9 .145 Feb. 22
Nov. 10 .142 Feb. 21
Nov. 11 .140 Feb. 20
Nov. 12 .137 Feb. 19
Nov. 13 .134 Feb. 18
Nov. 14 .132 Feb. 17
Nov. 15 .129 Feb. 16
Nov. 16 .126 Feb. 15
Nov. 17 .123 Feb. 14
Nov. 18 .121 Feb. 13
Nov. 19 .118 Feb. 12
Nov. 20 .115 Feb. 11
Nov. 21 .112 Feb. 10
Nov. 22 .110 Feb. 9
Nov. 23 .107 Feb. 8
Nov. 24 .104 Feb. 7
Nov. 25 .101 Feb. 6
Nov. 26 .099 Feb. 5
Nov. 27 .096 Feb. 4
Nov. 28 .093 Feb. 3
Nov. 29 .090 Feb. 2
Nov. 30 .088 Feb. 1
Dec. 1 .085 Jan. 31
Dec. 2 .082 Jan. 30
Dec. 3 .079 Jan. 29
Dec. 4 .077 Jan. 28
Dec. 5 .074 Jan. 27
Dec. 6 .071 Jan. 26
Dec. 7 .068 Jan. 25
Dec. 8 .066 Jan. 24
Dec. 9 .063 Jan. 23
Dec. 10 .060 Jan. 22
Dec. 11 .058 Jan. 21
Dec. 12 .055 Jan. 20
Dec. 13 .052 Jan. 19
Dec. 14 .049 Jan. 18
Dec. 15 .047 Jan. 17
Dec. 16 .044 Jan. 16
Dec. 17 .041 Jan. 15
Dec. 18 .038 Jan. 14
Dec. 19 .036 Jan. 13
Dec. 20 .033 Jan. 12
Dec. 21 .030 Jan. 11
Dec. 22 .027 Jan. 10
Dec. 23 .025 Jan. 9
Dec. 24 .022 Jan. 8
Dec. 25 .019 Jan. 7
Dec. 26 .016 Jan. 6
Dec. 27 .014 Jan. 5
Dec. 28 .011 Jan. 4
Dec. 29 .008 Jan. 3
Dec. 30 .005 Jan. 2
Dec. 31 .003 Jan. 1
38
39
TAX RATE SCHEDULE
IF YOUR VIRGINIA TAXABLE INCOME IS:
Not over $3,000, your tax is 2% of your Virginia taxable income.
but not your tax of excess
over— over— is— over—
$ 3,000 $ 5,000 $ 60 + 3 % $ 3,000
$ 5,000 $ 17,000 $ 120 + 5 % $ 5,000
$ 17,000 $ 720 + 5.75 % $ 17,000
TAX TABLE
The tax table can be used if your Virginia taxable income is listed in the table.
Otherwise, use the Tax Rate Schedule.
$ 4,983 – $ 5,017 $ 120.00
5,017 – 5,040 121.00
5,040 – 5,080 123.00
5,080 – 5,120 125.00
5,120 – 5,160 127.00
5,160 – 5,200 129.00
5,200 – 5,240 131.00
5,240 – 5,280 133.00
5,280 – 5,320 135.00
5,320 – 5,360 137.00
5,360 – 5,400 139.00
5,400 – 5,440 141.00
5,440 – 5,480 143.00
5,480 – 5,520 145.00
5,520 – 5,560 147.00
5,560 – 5,600 149.00
5,600 – 5,640 151.00
5,640 – 5,680 153.00
5,680 – 5,720 155.00
5,720 – 5,760 157.00
5,760 – 5,800 159.00
5,800 – 5,840 161.00
5,840 – 5,880 163.00
5,880 – 5,920 165.00
5,920 – 5,960 167.00
5,960 – 6,000 169.00
6,000 – 6,040 171.00
6,040 – 6,080 173.00
6,080 – 6,120 175.00
6,120 – 6,160 177.00
6,160 – 6,200 179.00
6,200 – 6,240 181.00
6,240 – 6,280 183.00
6,280 – 6,320 185.00
6,320 – 6,360 187.00
6,360 – 6,400 189.00
6,400 – 6,440 191.00
6,440 – 6,480 193.00
6,480 – 6,520 195.00
6,520 – 6,560 197.00
$ 1,975 – $ 2,025 $ 40.00
2,025 – 2,075 41.00
2,075 – 2,125 42.00
2,125 – 2,175 43.00
2,175 – 2,225 44.00
2,225 – 2,275 45.00
2,275 – 2,325 46.00
2,325 – 2,375 47.00
2,375 – 2,425 48.00
2,425 – 2,475 49.00
2,475 – 2,525 50.00
2,525 – 2,575 51.00
2,575 – 2,625 52.00
2,625 – 2,675 53.00
2,675 – 2,725 54.00
2,725 – 2,775 55.00
2,775 – 2,825 56.00
2,825 – 2,875 57.00
2,875 – 2,925 58.00
2,925 – 2,975 59.00
2,975 – 3,025 60.00
3,025 – 3,050 61.00
3,050 – 3,083 62.00
3,083 – 3,117 63.00
3,117 – 3,150 64.00
3,150 – 3,183 65.00
3,183 – 3,217 66.00
3,217 – 3,250 67.00
3,250 – 3,283 68.00
3,283 – 3,317 69.00
3,317 – 3,350 70.00
3,350 – 3,383 71.00
3,383 – 3,417 72.00
3,417 – 3,450 73.00
3,450 – 3,483 74.00
3,483 – 3,517 75.00
3,517 – 3,550 76.00
3,550 – 3,583 77.00
3,583 – 3,617 78.00
3,617 – 3,650 79.00
$ 3,650 – $ 3,683 $ 80.00
3,683 – 3,717 81.00
3,717 – 3,750 82.00
3,750 – 3,783 83.00
3,783 – 3,817 84.00
3,817 – 3,850 85.00
3,850 – 3,883 86.00
3,883 – 3,917 87.00
3,917 – 3,950 88.00
3,950 – 3,983 89.00
3,983 – 4,017 90.00
4,017 – 4,050 91.00
4,050 – 4,083 92.00
4,083 – 4,117 93.00
4,117 – 4,150 94.00
4,150 – 4,183 95.00
4,183 – 4,217 96.00
4,217 – 4,250 97.00
4,250 – 4,283 98.00
4,283 – 4,317 99.00
4,317 – 4,350 100.00
4,350 – 4,383 101.00
4,383 – 4,417 102.00
4,417 – 4,450 103.00
4,450 – 4,483 104.00
4,483 – 4,517 105.00
4,517 – 4,550 106.00
4,550 – 4,583 107.00
4,583 – 4,617 108.00
4,617 – 4,650 109.00
4,650 – 4,683 110.00
4,683 – 4,717 111.00
4,717 – 4,750 112.00
4,750 – 4,783 113.00
4,783 – 4,817 114.00
4,817 – 4,850 115.00
4,850 – 4,883 116.00
4,883 – 4,917 117.00
4,917 – 4,950 118.00
4,950 – 4,983 119.00
$ 0 – $ 25 $ 0.00
25 – 75 1.00
75 – 125 2.00
125 – 175 3.00
175 – 225 4.00
225 – 275 5.00
275 – 325 6.00
325 – 375 7.00
375 – 425 8.00
425 – 475 9.00
475 – 525 10.00
525 – 575 11.00
575 – 625 12.00
625 – 675 13.00
675 – 725 14.00
725 – 775 15.00
775 – 825 16.00
825 – 875 17.00
875 – 925 18.00
925 – 975 19.00
975 – 1,025 20.00
1,025 – 1,075 21.00
1,075 – 1,125 22.00
1,125 – 1,175 23.00
1,175 – 1,225 24.00
1,225 – 1,275 25.00
1,275 – 1,325 26.00
1,325 – 1,375 27.00
1,375 – 1,425 28.00
1,425 – 1,475 29.00
1,475 – 1,525 30.00
1,525 – 1,575 31.00
1,575 – 1,625 32.00
1,625 – 1,675 33.00
1,675 – 1,725 34.00
1,725 – 1,775 35.00
1,775 – 1,825 36.00
1,825 – 1,875 37.00
1,875 – 1,925 38.00
1,925 – 1,975 39.00
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 6,560 – $ 6,600 $ 199.00
6,600 – 6,640 201.00
6,640 – 6,680 203.00
6,680 – 6,720 205.00
6,720 – 6,760 207.00
6,760 – 6,800 209.00
6,800 – 6,840 211.00
6,840 – 6,880 213.00
6,880 – 6,920 215.00
6,920 – 6,960 217.00
6,960 – 7,000 219.00
7,000 – 7,040 221.00
7,040 – 7,080 223.00
7,080 – 7,120 225.00
7,120 – 7,160 227.00
7,160 – 7,200 229.00
7,200 – 7,240 231.00
7,240 – 7,280 233.00
7,280 – 7,320 235.00
7,320 – 7,360 237.00
7,360 – 7,400 239.00
7,400 – 7,440 241.00
7,440 – 7,480 243.00
7,480 – 7,520 245.00
7,520 – 7,560 247.00
7,560 – 7,600 249.00
7,600 – 7,640 251.00
7,640 – 7,680 253.00
7,680 – 7,720 255.00
7,720 – 7,760 257.00
7,760 – 7,800 259.00
7,800 – 7,840 261.00
7,840 – 7,880 263.00
7,880 – 7,920 265.00
7,920 – 7,960 267.00
7,960 – 8,000 269.00
8,000 – 8,040 271.00
8,040 – 8,080 273.00
8,080 – 8,120 275.00
8,120 – 8,160 277.00
Taxable But Your
Income is Less Tax
At Least Than Is
Example
If your taxable income is $90,000, your tax is $720 + 5.75% of the amount over $17,000.
This equals $720 + (.0575 x $73,000) = $720 + $4,197.50 = $4,917.50 which should be
rounded to $4,918.
40
TAX TABLE (Cont’d)
$ 13,280 – $ 13,320 $ 535.00
13,320 – 13,360 537.00
13,360 – 13,400 539.00
13,400 – 13,440 541.00
13,440 – 13,480 543.00
13,480 – 13,520 545.00
13,520 – 13,560 547.00
13,560 – 13,600 549.00
13,600 – 13,640 551.00
13,640 – 13,680 553.00
13,680 – 13,720 555.00
13,720 – 13,760 557.00
13,760 – 13,800 559.00
13,800 – 13,840 561.00
13,840 – 13,880 563.00
13,880 – 13,920 565.00
13,920 – 13,960 567.00
13,960 – 14,000 569.00
14,000 – 14,040 571.00
14,040 – 14,080 573.00
14,080 – 14,120 575.00
14,120 – 14,160 577.00
14,160 – 14,200 579.00
14,200 – 14,240 581.00
14,240 – 14,280 583.00
14,280 – 14,320 585.00
14,320 – 14,360 587.00
14,360 – 14,400 589.00
14,400 – 14,440 591.00
14,440 – 14,480 593.00
14,480 – 14,520 595.00
14,520 – 14,560 597.00
14,560 – 14,600 599.00
14,600 – 14,640 601.00
14,640 – 14,680 603.00
14,680 – 14,720 605.00
14,720 – 14,760 607.00
14,760 – 14,800 609.00
14,800 – 14,840 611.00
14,840 – 14,880 613.00
14,880 – 14,920 615.00
14,920 – 14,960 617.00
14,960 – 15,000 619.00
15,000 – 15,040 621.00
15,040 – 15,080 623.00
15,080 – 15,120 625.00
15,120 – 15,160 627.00
15,160 – 15,200 629.00
15,200 – 15,240 631.00
15,240 – 15,280 633.00
15,280 – 15,320 635.00
15,320 – 15,360 637.00
15,360 – 15,400 639.00
15,400 – 15,440 641.00
15,440 – 15,480 643.00
15,480 – 15,520 645.00
15,520 – 15,560 647.00
15,560 – 15,600 649.00
15,600 – 15,640 651.00
15,640 – 15,680 653.00
15,680 – 15,720 655.00
15,720 – 15,760 657.00
15,760 – 15,800 659.00
15,800 – 15,840 661.00
$ 10,720 – $ 10,760 $ 407.00
10,760 – 10,800 409.00
10,800 – 10,840 411.00
10,840 – 10,880 413.00
10,880 – 10,920 415.00
10,920 – 10,960 417.00
10,960 – 11,000 419.00
11,000 – 11,040 421.00
11,040 – 11,080 423.00
11,080 – 11,120 425.00
11,120 – 11,160 427.00
11,160 – 11,200 429.00
11,200 – 11,240 431.00
11,240 – 11,280 433.00
11,280 – 11,320 435.00
11,320 – 11,360 437.00
11,360 – 11,400 439.00
11,400 – 11,440 441.00
11,440 – 11,480 443.00
11,480 – 11,520 445.00
11,520 – 11,560 447.00
11,560 – 11,600 449.00
11,600 – 11,640 451.00
11,640 – 11,680 453.00
11,680 – 11,720 455.00
11,720 – 11,760 457.00
11,760 – 11,800 459.00
11,800 – 11,840 461.00
11,840 – 11,880 463.00
11,880 – 11,920 465.00
11,920 – 11,960 467.00
11,960 – 12,000 469.00
12,000 – 12,040 471.00
12,040 – 12,080 473.00
12,080 – 12,120 475.00
12,120 – 12,160 477.00
12,160 – 12,200 479.00
12,200 – 12,240 481.00
12,240 – 12,280 483.00
12,280 – 12,320 485.00
12,320 – 12,360 487.00
12,360 – 12,400 489.00
12,400 – 12,440 491.00
12,440 – 12,480 493.00
12,480 – 12,520 495.00
12,520 – 12,560 497.00
12,560 – 12,600 499.00
12,600 – 12,640 501.00
12,640 – 12,680 503.00
12,680 – 12,720 505.00
12,720 – 12,760 507.00
12,760 – 12,800 509.00
12,800 – 12,840 511.00
12,840 – 12,880 513.00
12,880 – 12,920 515.00
12,920 – 12,960 517.00
12,960 – 13,000 519.00
13,000 – 13,040 521.00
13,040 – 13,080 523.00
13,080 – 13,120 525.00
13,120 – 13,160 527.00
13,160 – 13,200 529.00
13,200 – 13,240 531.00
13,240 – 13,280 533.00
$ 8,160 – $ 8,200 $ 279.00
8,200 – 8,240 281.00
8,240 – 8,280 283.00
8,280 – 8,320 285.00
8,320 – 8,360 287.00
8,360 – 8,400 289.00
8,400 – 8,440 291.00
8,440 – 8,480 293.00
8,480 – 8,520 295.00
8,520 – 8,560 297.00
8,560 – 8,600 299.00
8,600 – 8,640 301.00
8,640 – 8,680 303.00
8,680 – 8,720 305.00
8,720 – 8,760 307.00
8,760 – 8,800 309.00
8,800 – 8,840 311.00
8,840 – 8,880 313.00
8,880 – 8,920 315.00
8,920 – 8,960 317.00
8,960 – 9,000 319.00
9,000 – 9,040 321.00
9,040 – 9,080 323.00
9,080 – 9,120 325.00
9,120 – 9,160 327.00
9,160 – 9,200 329.00
9,200 – 9,240 331.00
9,240 – 9,280 333.00
9,280 – 9,320 335.00
9,320 – 9,360 337.00
9,360 – 9,400 339.00
9,400 – 9,440 341.00
9,440 – 9,480 343.00
9,480 – 9,520 345.00
9,520 – 9,560 347.00
9,560 – 9,600 349.00
9,600 – 9,640 351.00
9,640 – 9,680 353.00
9,680 – 9,720 355.00
9,720 – 9,760 357.00
9,760 – 9,800 359.00
9,800 – 9,840 361.00
9,840 – 9,880 363.00
9,880 – 9,920 365.00
9,920 – 9,960 367.00
9,960 – 10,000 369.00
10,000 – 10,040 371.00
10,040 – 10,080 373.00
10,080 – 10,120 375.00
10,120 – 10,160 377.00
10,160 – 10,200 379.00
10,200 – 10,240 381.00
10,240 – 10,280 383.00
10,280 – 10,320 385.00
10,320 – 10,360 387.00
10,360 – 10,400 389.00
10,400 – 10,440 391.00
10,440 – 10,480 393.00
10,480 – 10,520 395.00
10,520 – 10,560 397.00
10,560 – 10,600 399.00
10,600 – 10,640 401.00
10,640 – 10,680 403.00
10,680 – 10,720 405.00
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 15,840 – $ 15,880 $ 663.00
15,880 – 15,920 665.00
15,920 – 15,960 667.00
15,960 – 16,000 669.00
16,000 – 16,040 671.00
16,040 – 16,080 673.00
16,080 – 16,120 675.00
16,120 – 16,160 677.00
16,160 – 16,200 679.00
16,200 – 16,240 681.00
16,240 – 16,280 683.00
16,280 – 16,320 685.00
16,320 – 16,360 687.00
16,360 – 16,400 689.00
16,400 – 16,440 691.00
16,440 – 16,480 693.00
16,480 – 16,520 695.00
16,520 – 16,560 697.00
16,560 – 16,600 699.00
16,600 – 16,640 701.00
16,640 – 16,680 703.00
16,680 – 16,720 705.00
16,720 – 16,760 707.00
16,760 – 16,800 709.00
16,800 – 16,840 711.00
16,840 – 16,880 713.00
16,880 – 16,920 715.00
16,920 – 16,960 717.00
16,960 – 17,000 719.00
17,000 – 17,035 721.00
17,035 – 17,070 723.00
17,070 – 17,104 725.00
17,104 – 17,139 727.00
17,139 – 17,174 729.00
17,174 – 17,209 731.00
17,209 – 17,243 733.00
17,243 – 17,278 735.00
17,278 – 17,313 737.00
17,313 – 17,348 739.00
17,348 – 17,383 741.00
17,383 – 17,417 743.00
17,417 – 17,452 745.00
17,452 – 17,487 747.00
17,487 – 17,522 749.00
17,522 – 17,557 751.00
17,557 – 17,591 753.00
17,591 – 17,626 755.00
17,626 – 17,661 757.00
17,661 – 17,696 759.00
17,696 – 17,730 761.00
17,730 – 17,765 763.00
17,765 – 17,800 765.00
17,800 – 17,835 767.00
17,835 – 17,870 769.00
17,870 – 17,904 771.00
17,904 – 17,939 773.00
17,939 – 17,974 775.00
17,974 – 18,009 777.00
18,009 – 18,043 779.00
18,043 – 18,078 781.00
18,078 – 18,113 783.00
18,113 – 18,148 785.00
18,148 – 18,183 787.00
18,183 – 18,217 789.00
$18,217 – $ 18,252 $ 791.00
18,252 – 18,287 793.00
18,287 – 18,322 795.00
18,322 – 18,357 797.00
18,357 – 18,391 799.00
18,391 – 18,426 801.00
18,426 – 18,461 803.00
18,461 – 18,496 805.00
18,496 – 18,530 807.00
18,530 – 18,565 809.00
18,565 – 18,600 811.00
18,600 – 18,635 813.00
18,635 – 18,670 815.00
18,670 – 18,704 817.00
18,704 – 18,739 819.00
18,739 – 18,774 821.00
18,774 – 18,809 823.00
18,809 – 18,843 825.00
18,843 – 18,878 827.00
18,878 – 18,913 829.00
18,913 – 18,948 831.00
18,948 – 18,983 833.00
18,983 – 19,017 835.00
19,017 – 19,052 837.00
19,052 – 19,087 839.00
19,087 – 19,122 841.00
19,122 – 19,157 843.00
19,157 – 19,191 845.00
19,191 – 19,226 847.00
19,226 – 19,261 849.00
19,261 – 19,296 851.00
19,296 – 19,330 853.00
19,330 – 19,365 855.00
19,365 – 19,400 857.00
19,400 – 19,435 859.00
19,435 – 19,470 861.00
19,470 – 19,504 863.00
19,504 – 19,539 865.00
19,539 – 19,574 867.00
19,574 – 19,609 869.00
19,609 – 19,643 871.00
19,643 – 19,678 873.00
19,678 – 19,713 875.00
19,713 – 19,748 877.00
19,748 – 19,783 879.00
19,783 – 19,817 881.00
19,817 – 19,852 883.00
19,852 – 19,887 885.00
19,887 – 19,922 887.00
19,922 – 19,957 889.00
19,957 – 19,991 891.00
19,991 – 20,026 893.00
20,026 – 20,061 895.00
20,061 – 20,096 897.00
20,096 – 20,130 899.00
20,130 – 20,165 901.00
20,165 – 20,200 903.00
20,200 – 20,235 905.00
20,235 – 20,270 907.00
20,270 – 20,304 909.00
20,304 – 20,339 911.00
20,339 – 20,374 913.00
20,374 – 20,409 915.00
20,409 – 20,443 917.00
41
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 20,443 – $ 20,478 $ 919.00
20,478 – 20,513 921.00
20,513 – 20,548 923.00
20,548 – 20,583 925.00
20,583 – 20,617 927.00
20,617 – 20,652 929.00
20,652 – 20,687 931.00
20,687 – 20,722 933.00
20,722 – 20,757 935.00
20,757 – 20,791 937.00
20,791 – 20,826 939.00
20,826 – 20,861 941.00
20,861 – 20,896 943.00
20,896 – 20,930 945.00
20,930 – 20,965 947.00
20,965 – 21,000 949.00
21,000 – 21,035 951.00
21,035 – 21,070 953.00
21,070 – 21,104 955.00
21,104 – 21,139 957.00
21,139 – 21,174 959.00
21,174 – 21,209 961.00
21,209 – 21,243 963.00
21,243 – 21,278 965.00
21,278 – 21,313 967.00
21,313 – 21,348 969.00
21,348 – 21,383 971.00
21,383 – 21,417 973.00
21,417 – 21,452 975.00
21,452 – 21,487 977.00
21,487 – 21,522 979.00
21,522 – 21,557 981.00
21,557 – 21,591 983.00
21,591 – 21,626 985.00
21,626 – 21,661 987.00
21,661 – 21,696 989.00
21,696 – 21,730 991.00
21,730 – 21,765 993.00
21,765 – 21,800 995.00
21,800 – 21,835 997.00
21,835 – 21,870 999.00
21,870 – 21,904 1,001.00
21,904 – 21,939 1,003.00
21,939 – 21,974 1,005.00
21,974 – 22,009 1,007.00
22,009 – 22,043 1,009.00
22,043 – 22,078 1,011.00
22,078 – 22,113 1,013.00
22,113 – 22,148 1,015.00
22,148 – 22,183 1,017.00
22,183 – 22,217 1,019.00
22,217 – 22,252 1,021.00
22,252 – 22,287 1,023.00
22,287 – 22,322 1,025.00
22,322 – 22,357 1,027.00
22,357 – 22,391 1,029.00
22,391 – 22,426 1,031.00
22,426 – 22,461 1,033.00
22,461 – 22,496 1,035.00
22,496 – 22,530 1,037.00
22,530 – 22,565 1,039.00
22,565 – 22,600 1,041.00
22,600 – 22,635 1,043.00
22,635 – 22,670 1,045.00
$ 22,670 – $ 22,704 $ 1,047.00
22,704 – 22,739 1,049.00
22,739 – 22,774 1,051.00
22,774 – 22,809 1,053.00
22,809 – 22,843 1,055.00
22,843 – 22,878 1,057.00
22,878 – 22,913 1,059.00
22,913 – 22,948 1,061.00
22,948 – 22,983 1,063.00
22,983 – 23,017 1,065.00
23,017 – 23,052 1,067.00
23,052 – 23,087 1,069.00
23,087 – 23,122 1,071.00
23,122 – 23,157 1,073.00
23,157 – 23,191 1,075.00
23,191 – 23,226 1,077.00
23,226 – 23,261 1,079.00
23,261 – 23,296 1,081.00
23,296 – 23,330 1,083.00
23,330 – 23,365 1,085.00
23,365 – 23,400 1,087.00
23,400 – 23,435 1,089.00
23,435 – 23,470 1,091.00
23,470 – 23,504 1,093.00
23,504 – 23,539 1,095.00
23,539 – 23,574 1,097.00
23,574 – 23,609 1,099.00
23,609 – 23,643 1,101.00
23,643 – 23,678 1,103.00
23,678 – 23,713 1,105.00
23,713 – 23,748 1,107.00
23,748 – 23,783 1,109.00
23,783 – 23,817 1,111.00
23,817 – 23,852 1,113.00
23,852 – 23,887 1,115.00
23,887 – 23,922 1,117.00
23,922 – 23,957 1,119.00
23,957 – 23,991 1,121.00
23,991 – 24,026 1,123.00
24,026 – 24,061 1,125.00
24,061 – 24,096 1,127.00
24,096 – 24,130 1,129.00
24,130 – 24,165 1,131.00
24,165 – 24,200 1,133.00
24,200 – 24,235 1,135.00
24,235 – 24,270 1,137.00
24,270 – 24,304 1,139.00
24,304 – 24,339 1,141.00
24,339 – 24,374 1,143.00
24,374 – 24,409 1,145.00
24,409 – 24,443 1,147.00
24,443 – 24,478 1,149.00
24,478 – 24,513 1,151.00
24,513 – 24,548 1,153.00
24,548 – 24,583 1,155.00
24,583 – 24,617 1,157.00
24,617 – 24,652 1,159.00
24,652 – 24,687 1,161.00
24,687 – 24,722 1,163.00
24,722 – 24,757 1,165.00
24,757 – 24,791 1,167.00
24,791 – 24,826 1,169.00
24,826 – 24,861 1,171.00
24,861 – 24,896 1,173.00
$ 24,896 – $ 24,930 $ 1,175.00
24,930 – 24,965 1,177.00
24,965 – 25,000 1,179.00
25,000 – 25,035 1,181.00
25,035 – 25,070 1,183.00
25,070 – 25,104 1,185.00
25,104 – 25,139 1,187.00
25,139 – 25,174 1,189.00
25,174 – 25,209 1,191.00
25,209 – 25,243 1,193.00
25,243 – 25,278 1,195.00
25,278 – 25,313 1,197.00
25,313 – 25,348 1,199.00
25,348 – 25,383 1,201.00
25,383 – 25,417 1,203.00
25,417 – 25,452 1,205.00
25,452 – 25,487 1,207.00
25,487 – 25,522 1,209.00
25,522 – 25,557 1,211.00
25,557 – 25,591 1,213.00
25,591 – 25,626 1,215.00
25,626 – 25,661 1,217.00
25,661 – 25,696 1,219.00
25,696 – 25,730 1,221.00
25,730 – 25,765 1,223.00
25,765 – 25,800 1,225.00
25,800 – 25,835 1,227.00
25,835 – 25,870 1,229.00
25,870 – 25,904 1,231.00
25,904 – 25,939 1,233.00
25,939 – 25,974 1,235.00
25,974 – 26,009 1,237.00
26,009 – 26,043 1,239.00
26,043 – 26,078 1,241.00
26,078 – 26,113 1,243.00
26,113 – 26,148 1,245.00
26,148 – 26,183 1,247.00
26,183 – 26,217 1,249.00
26,217 – 26,252 1,251.00
26,252 – 26,287 1,253.00
26,287 – 26,322 1,255.00
26,322 – 26,357 1,257.00
26,357 – 26,391 1,259.00
26,391 – 26,426 1,261.00
26,426 – 26,461 1,263.00
26,461 – 26,496 1,265.00
26,496 – 26,530 1,267.00
26,530 – 26,565 1,269.00
26,565 – 26,600 1,271.00
26,600 – 26,635 1,273.00
26,635 – 26,670 1,275.00
26,670 – 26,704 1,277.00
26,704 – 26,739 1,279.00
26,739 – 26,774 1,281.00
26,774 – 26,809 1,283.00
26,809 – 26,843 1,285.00
26,843 – 26,878 1,287.00
26,878 – 26,913 1,289.00
26,913 – 26,948 1,291.00
26,948 – 26,983 1,293.00
26,983 – 27,017 1,295.00
27,017 – 27,052 1,297.00
27,052 – 27,087 1,299.00
27,087 – 27,122 1,301.00
$ 27,122 – $ 27,157 $ 1,303.00
27,157 – 27,191 1,305.00
27,191 – 27,226 1,307.00
27,226 – 27,261 1,309.00
27,261 – 27,296 1,311.00
27,296 – 27,330 1,313.00
27,330 – 27,365 1,315.00
27,365 – 27,400 1,317.00
27,400 – 27,435 1,319.00
27,435 – 27,470 1,321.00
27,470 – 27,504 1,323.00
27,504 – 27,539 1,325.00
27,539 – 27,574 1,327.00
27,574 – 27,609 1,329.00
27,609 – 27,643 1,331.00
27,643 – 27,678 1,333.00
27,678 – 27,713 1,335.00
27,713 – 27,748 1,337.00
27,748 – 27,783 1,339.00
27,783 – 27,817 1,341.00
27,817 – 27,852 1,343.00
27,852 – 27,887 1,345.00
27,887 – 27,922 1,347.00
27,922 – 27,957 1,349.00
27,957 – 27,991 1,351.00
27,991 – 28,026 1,353.00
28,026 – 28,061 1,355.00
28,061 – 28,096 1,357.00
28,096 – 28,130 1,359.00
28,130 – 28,165 1,361.00
28,165 – 28,200 1,363.00
28,200 – 28,235 1,365.00
28,235 – 28,270 1,367.00
28,270 – 28,304 1,369.00
28,304 – 28,339 1,371.00
28,339 – 28,374 1,373.00
28,374 – 28,409 1,375.00
28,409 – 28,443 1,377.00
28,443 – 28,478 1,379.00
28,478 – 28,513 1,381.00
28,513 – 28,548 1,383.00
28,548 – 28,583 1,385.00
28,583 – 28,617 1,387.00
28,617 – 28,652 1,389.00
28,652 – 28,687 1,391.00
28,687 – 28,722 1,393.00
28,722 – 28,757 1,395.00
28,757 – 28,791 1,397.00
28,791 – 28,826 1,399.00
28,826 – 28,861 1,401.00
28,861 – 28,896 1,403.00
28,896 – 28,930 1,405.00
28,930 – 28,965 1,407.00
28,965 – 29,000 1,409.00
29,000 – 29,035 1,411.00
29,035 – 29,070 1,413.00
29,070 – 29,104 1,415.00
29,104 – 29,139 1,417.00
29,139 – 29,174 1,419.00
29,174 – 29,209 1,421.00
29,209 – 29,243 1,423.00
29,243 – 29,278 1,425.00
29,278 – 29,313 1,427.00
29,313 – 29,348 1,429.00
$ 29,348 – $ 29,383 $ 1,431.00
29,383 – 29,417 1,433.00
29,417 – 29,452 1,435.00
29,452 – 29,487 1,437.00
29,487 – 29,522 1,439.00
29,522 – 29,557 1,441.00
29,557 – 29,591 1,443.00
29,591 – 29,626 1,445.00
29,626 – 29,661 1,447.00
29,661 – 29,696 1,449.00
29,696 – 29,730 1,451.00
29,730 – 29,765 1,453.00
29,765 – 29,800 1,455.00
29,800 – 29,835 1,457.00
29,835 – 29,870 1,459.00
29,870 – 29,904 1,461.00
29,904 – 29,939 1,463.00
29,939 – 29,974 1,465.00
29,974 – 30,009 1,467.00
30,009 – 30,043 1,469.00
30,043 – 30,078 1,471.00
30,078 – 30,113 1,473.00
30,113 – 30,148 1,475.00
30,148 – 30,183 1,477.00
30,183 – 30,217 1,479.00
30,217 – 30,252 1,481.00
30,252 – 30,287 1,483.00
30,287 – 30,322 1,485.00
30,322 – 30,357 1,487.00
30,357 – 30,391 1,489.00
30,391 – 30,426 1,491.00
30,426 – 30,461 1,493.00
30,461 – 30,496 1,495.00
30,496 – 30,530 1,497.00
30,530 – 30,565 1,499.00
30,565 – 30,600 1,501.00
30,600 – 30,635 1,503.00
30,635 – 30,670 1,505.00
30,670 – 30,704 1,507.00
30,704 – 30,739 1,509.00
30,739 – 30,774 1,511.00
30,774 – 30,809 1,513.00
30,809 – 30,843 1,515.00
30,843 – 30,878 1,517.00
30,878 – 30,913 1,519.00
30,913 – 30,948 1,521.00
30,948 – 30,983 1,523.00
30,983 – 31,017 1,525.00
31,017 – 31,052 1,527.00
31,052 – 31,087 1,529.00
31,087 – 31,122 1,531.00
31,122 – 31,157 1,533.00
31,157 – 31,191 1,535.00
31,191 – 31,226 1,537.00
31,226 – 31,261 1,539.00
31,261 – 31,296 1,541.00
31,296 – 31,330 1,543.00
31,330 – 31,365 1,545.00
31,365 – 31,400 1,547.00
31,400 – 31,435 1,549.00
31,435 – 31,470 1,551.00
31,470 – 31,504 1,553.00
31,504 – 31,539 1,555.00
31,539 – 31,574 1,557.00
42
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 31,574 – $ 31,609 $ 1,559.00
31,609 – 31,643 1,561.00
31,643 – 31,678 1,563.00
31,678 – 31,713 1,565.00
31,713 – 31,748 1,567.00
31,748 – 31,783 1,569.00
31,783 – 31,817 1,571.00
31,817 – 31,852 1,573.00
31,852 – 31,887 1,575.00
31,887 – 31,922 1,577.00
31,922 – 31,957 1,579.00
31,957 – 31,991 1,581.00
31,991 – 32,026 1,583.00
32,026 – 32,061 1,585.00
32,061 – 32,096 1,587.00
32,096 – 32,130 1,589.00
32,130 – 32,165 1,591.00
32,165 – 32,200 1,593.00
32,200 – 32,235 1,595.00
32,235 – 32,270 1,597.00
32,270 – 32,304 1,599.00
32,304 – 32,339 1,601.00
32,339 – 32,374 1,603.00
32,374 – 32,409 1,605.00
32,409 – 32,443 1,607.00
32,443 – 32,478 1,609.00
32,478 – 32,513 1,611.00
32,513 – 32,548 1,613.00
32,548 – 32,583 1,615.00
32,583 – 32,617 1,617.00
32,617 – 32,652 1,619.00
32,652 – 32,687 1,621.00
32,687 – 32,722 1,623.00
32,722 – 32,757 1,625.00
32,757 – 32,791 1,627.00
32,791 – 32,826 1,629.00
32,826 – 32,861 1,631.00
32,861 – 32,896 1,633.00
32,896 – 32,930 1,635.00
32,930 – 32,965 1,637.00
32,965 – 33,000 1,639.00
33,000 – 33,035 1,641.00
33,035 – 33,070 1,643.00
33,070 – 33,104 1,645.00
33,104 – 33,139 1,647.00
33,139 – 33,174 1,649.00
33,174 – 33,209 1,651.00
33,209 – 33,243 1,653.00
33,243 – 33,278 1,655.00
33,278 – 33,313 1,657.00
33,313 – 33,348 1,659.00
33,348 – 33,383 1,661.00
33,383 – 33,417 1,663.00
33,417 – 33,452 1,665.00
33,452 – 33,487 1,667.00
33,487 – 33,522 1,669.00
33,522 – 33,557 1,671.00
33,557 – 33,591 1,673.00
33,591 – 33,626 1,675.00
33,626 – 33,661 1,677.00
33,661 – 33,696 1,679.00
33,696 – 33,730 1,681.00
33,730 – 33,765 1,683.00
33,765 – 33,800 1,685.00
$ 33,800 – $ 33,835 $ 1,687.00
33,835 – 33,870 1,689.00
33,870 – 33,904 1,691.00
33,904 – 33,939 1,693.00
33,939 – 33,974 1,695.00
33,974 – 34,009 1,697.00
34,009 – 34,043 1,699.00
34,043 – 34,078 1,701.00
34,078 – 34,113 1,703.00
34,113 – 34,148 1,705.00
34,148 – 34,183 1,707.00
34,183 – 34,217 1,709.00
34,217 – 34,252 1,711.00
34,252 – 34,287 1,713.00
34,287 – 34,322 1,715.00
34,322 – 34,357 1,717.00
34,357 – 34,391 1,719.00
34,391 – 34,426 1,721.00
34,426 – 34,461 1,723.00
34,461 – 34,496 1,725.00
34,496 – 34,530 1,727.00
34,530 – 34,565 1,729.00
34,565 – 34,600 1,731.00
34,600 – 34,635 1,733.00
34,635 – 34,670 1,735.00
34,670 – 34,704 1,737.00
34,704 – 34,739 1,739.00
34,739 – 34,774 1,741.00
34,774 – 34,809 1,743.00
34,809 – 34,843 1,745.00
34,843 – 34,878 1,747.00
34,878 – 34,913 1,749.00
34,913 – 34,948 1,751.00
34,948 – 34,983 1,753.00
34,983 – 35,017 1,755.00
35,017 – 35,052 1,757.00
35,052 – 35,087 1,759.00
35,087 – 35,122 1,761.00
35,122 – 35,157 1,763.00
35,157 – 35,191 1,765.00
35,191 – 35,226 1,767.00
35,226 – 35,261 1,769.00
35,261 – 35,296 1,771.00
35,296 – 35,330 1,773.00
35,330 – 35,365 1,775.00
35,365 – 35,400 1,777.00
35,400 – 35,435 1,779.00
35,435 – 35,470 1,781.00
35,470 – 35,504 1,783.00
35,504 – 35,539 1,785.00
35,539 – 35,574 1,787.00
35,574 – 35,609 1,789.00
35,609 – 35,643 1,791.00
35,643 – 35,678 1,793.00
35,678 – 35,713 1,795.00
35,713 – 35,748 1,797.00
35,748 – 35,783 1,799.00
35,783 – 35,817 1,801.00
35,817 – 35,852 1,803.00
35,852 – 35,887 1,805.00
35,887 – 35,922 1,807.00
35,922 – 35,957 1,809.00
35,957 – 35,991 1,811.00
35,991 – 36,026 1,813.00
$ 36,026 – $ 36,061 $ 1,815.00
36,061 – 36,096 1,817.00
36,096 – 36,130 1,819.00
36,130 – 36,165 1,821.00
36,165 – 36,200 1,823.00
36,200 – 36,235 1,825.00
36,235 – 36,270 1,827.00
36,270 – 36,304 1,829.00
36,304 – 36,339 1,831.00
36,339 – 36,374 1,833.00
36,374 – 36,409 1,835.00
36,409 – 36,443 1,837.00
36,443 – 36,478 1,839.00
36,478 – 36,513 1,841.00
36,513 – 36,548 1,843.00
36,548 – 36,583 1,845.00
36,583 – 36,617 1,847.00
36,617 – 36,652 1,849.00
36,652 – 36,687 1,851.00
36,687 – 36,722 1,853.00
36,722 – 36,757 1,855.00
36,757 – 36,791 1,857.00
36,791 – 36,826 1,859.00
36,826 – 36,861 1,861.00
36,861 – 36,896 1,863.00
36,896 – 36,930 1,865.00
36,930 – 36,965 1,867.00
36,965 – 37,000 1,869.00
37,000 – 37,035 1,871.00
37,035 – 37,070 1,873.00
37,070 – 37,104 1,875.00
37,104 – 37,139 1,877.00
37,139 – 37,174 1,879.00
37,174 – 37,209 1,881.00
37,209 – 37,243 1,883.00
37,243 – 37,278 1,885.00
37,278 – 37,313 1,887.00
37,313 – 37,348 1,889.00
37,348 – 37,383 1,891.00
37,383 – 37,417 1,893.00
37,417 – 37,452 1,895.00
37,452 – 37,487 1,897.00
37,487 – 37,522 1,899.00
37,522 – 37,557 1,901.00
37,557 – 37,591 1,903.00
37,591 – 37,626 1,905.00
37,626 – 37,661 1,907.00
37,661 – 37,696 1,909.00
37,696 – 37,730 1,911.00
37,730 – 37,765 1,913.00
37,765 – 37,800 1,915.00
37,800 – 37,835 1,917.00
37,835 – 37,870 1,919.00
37,870 – 37,904 1,921.00
37,904 – 37,939 1,923.00
37,939 – 37,974 1,925.00
37,974 – 38,009 1,927.00
38,009 – 38,043 1,929.00
38,043 – 38,078 1,931.00
38,078 – 38,113 1,933.00
38,113 – 38,148 1,935.00
38,148 – 38,183 1,937.00
38,183 – 38,217 1,939.00
38,217 – 38,252 1,941.00
$ 38,252 – $ 38,287 $ 1,943.00
38,287 – 38,322 1,945.00
38,322 – 38,357 1,947.00
38,357 – 38,391 1,949.00
38,391 – 38,426 1,951.00
38,426 – 38,461 1,953.00
38,461 – 38,496 1,955.00
38,496 – 38,530 1,957.00
38,530 – 38,565 1,959.00
38,565 – 38,600 1,961.00
38,600 – 38,635 1,963.00
38,635 – 38,670 1,965.00
38,670 – 38,704 1,967.00
38,704 – 38,739 1,969.00
38,739 – 38,774 1,971.00
38,774 – 38,809 1,973.00
38,809 – 38,843 1,975.00
38,843 – 38,878 1,977.00
38,878 – 38,913 1,979.00
38,913 – 38,948 1,981.00
38,948 – 38,983 1,983.00
38,983 – 39,017 1,985.00
39,017 – 39,052 1,987.00
39,052 – 39,087 1,989.00
39,087 – 39,122 1,991.00
39,122 – 39,157 1,993.00
39,157 – 39,191 1,995.00
39,191 – 39,226 1,997.00
39,226 – 39,261 1,999.00
39,261 – 39,296 2,001.00
39,296 – 39,330 2,003.00
39,330 – 39,365 2,005.00
39,365 – 39,400 2,007.00
39,400 – 39,435 2,009.00
39,435 – 39,470 2,011.00
39,470 – 39,504 2,013.00
39,504 – 39,539 2,015.00
39,539 – 39,574 2,017.00
39,574 – 39,609 2,019.00
39,609 – 39,643 2,021.00
39,643 – 39,678 2,023.00
39,678 – 39,713 2,025.00
39,713 – 39,748 2,027.00
39,748 – 39,783 2,029.00
39,783 – 39,817 2,031.00
39,817 – 39,852 2,033.00
39,852 – 39,887 2,035.00
39,887 – 39,922 2,037.00
39,922 – 39,957 2,039.00
39,957 – 39,991 2,041.00
39,991 – 40,026 2,043.00
40,026 – 40,061 2,045.00
40,061 – 40,096 2,047.00
40,096 – 40,130 2,049.00
40,130 – 40,165 2,051.00
40,165 – 40,200 2,053.00
40,200 – 40,235 2,055.00
40,235 – 40,270 2,057.00
40,270 – 40,304 2,059.00
40,304 – 40,339 2,061.00
40,339 – 40,374 2,063.00
40,374 – 40,409 2,065.00
40,409 – 40,443 2,067.00
40,443 – 40,478 2,069.00
$ 40,478 – $ 40,513 $ 2,071.00
40,513 – 40,548 2,073.00
40,548 – 40,583 2,075.00
40,583 – 40,617 2,077.00
40,617 – 40,652 2,079.00
40,652 – 40,687 2,081.00
40,687 – 40,722 2,083.00
40,722 – 40,757 2,085.00
40,757 – 40,791 2,087.00
40,791 – 40,826 2,089.00
40,826 – 40,861 2,091.00
40,861 – 40,896 2,093.00
40,896 – 40,930 2,095.00
40,930 – 40,965 2,097.00
40,965 – 41,000 2,099.00
41,000 – 41,035 2,101.00
41,035 – 41,070 2,103.00
41,070 – 41,104 2,105.00
41,104 – 41,139 2,107.00
41,139 – 41,174 2,109.00
41,174 – 41,209 2,111.00
41,209 – 41,243 2,113.00
41,243 – 41,278 2,115.00
41,278 – 41,313 2,117.00
41,313 – 41,348 2,119.00
41,348 – 41,383 2,121.00
41,383 – 41,417 2,123.00
41,417 – 41,452 2,125.00
41,452 – 41,487 2,127.00
41,487 – 41,522 2,129.00
41,522 – 41,557 2,131.00
41,557 – 41,591 2,133.00
41,591 – 41,626 2,135.00
41,626 – 41,661 2,137.00
41,661 – 41,696 2,139.00
41,696 – 41,730 2,141.00
41,730 – 41,765 2,143.00
41,765 – 41,800 2,145.00
41,800 – 41,835 2,147.00
41,835 – 41,870 2,149.00
41,870 – 41,904 2,151.00
41,904 – 41,939 2,153.00
41,939 – 41,974 2,155.00
41,974 – 42,009 2,157.00
42,009 – 42,043 2,159.00
42,043 – 42,078 2,161.00
42,078 – 42,113 2,163.00
42,113 – 42,148 2,165.00
42,148 – 42,183 2,167.00
42,183 – 42,217 2,169.00
42,217 – 42,252 2,171.00
42,252 – 42,287 2,173.00
42,287 – 42,322 2,175.00
42,322 – 42,357 2,177.00
42,357 – 42,391 2,179.00
42,391 – 42,426 2,181.00
42,426 – 42,461 2,183.00
42,461 – 42,496 2,185.00
42,496 – 42,530 2,187.00
42,530 – 42,565 2,189.00
42,565 – 42,600 2,191.00
42,600 – 42,635 2,193.00
42,635 – 42,670 2,195.00
42,670 – 42,704 2,197.00
43
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 42,704 – $ 42,739 $ 2,199.00
42,739 – 42,774 2,201.00
42,774 – 42,809 2,203.00
42,809 – 42,843 2,205.00
42,843 – 42,878 2,207.00
42,878 – 42,913 2,209.00
42,913 – 42,948 2,211.00
42,948 – 42,983 2,213.00
42,983 – 43,017 2,215.00
43,017 – 43,052 2,217.00
43,052 – 43,087 2,219.00
43,087 – 43,122 2,221.00
43,122 – 43,157 2,223.00
43,157 – 43,191 2,225.00
43,191 – 43,226 2,227.00
43,226 – 43,261 2,229.00
43,261 – 43,296 2,231.00
43,296 – 43,330 2,233.00
43,330 – 43,365 2,235.00
43,365 – 43,400 2,237.00
43,400 – 43,435 2,239.00
43,435 – 43,470 2,241.00
43,470 – 43,504 2,243.00
43,504 – 43,539 2,245.00
43,539 – 43,574 2,247.00
43,574 – 43,609 2,249.00
43,609 – 43,643 2,251.00
43,643 – 43,678 2,253.00
43,678 – 43,713 2,255.00
43,713 – 43,748 2,257.00
43,748 – 43,783 2,259.00
43,783 – 43,817 2,261.00
43,817 – 43,852 2,263.00
43,852 – 43,887 2,265.00
43,887 – 43,922 2,267.00
43,922 – 43,957 2,269.00
43,957 – 43,991 2,271.00
43,991 – 44,026 2,273.00
44,026 – 44,061 2,275.00
44,061 – 44,096 2,277.00
44,096 – 44,130 2,279.00
44,130 – 44,165 2,281.00
44,165 – 44,200 2,283.00
44,200 – 44,235 2,285.00
44,235 – 44,270 2,287.00
44,270 – 44,304 2,289.00
44,304 – 44,339 2,291.00
44,339 – 44,374 2,293.00
44,374 – 44,409 2,295.00
44,409 – 44,443 2,297.00
44,443 – 44,478 2,299.00
44,478 – 44,513 2,301.00
44,513 – 44,548 2,303.00
44,548 – 44,583 2,305.00
44,583 – 44,617 2,307.00
44,617 – 44,652 2,309.00
44,652 – 44,687 2,311.00
44,687 – 44,722 2,313.00
44,722 – 44,757 2,315.00
44,757 – 44,791 2,317.00
44,791 – 44,826 2,319.00
44,826 – 44,861 2,321.00
44,861 – 44,896 2,323.00
44,896 – 44,930 2,325.00
$ 44,930 – $ 44,965 $ 2,327.00
44,965 – 45,000 2,329.00
45,000 – 45,035 2,331.00
45,035 – 45,070 2,333.00
45,070 – 45,104 2,335.00
45,104 – 45,139 2,337.00
45,139 – 45,174 2,339.00
45,174 – 45,209 2,341.00
45,209 – 45,243 2,343.00
45,243 – 45,278 2,345.00
45,278 – 45,313 2,347.00
45,313 – 45,348 2,349.00
45,348 – 45,383 2,351.00
45,383 – 45,417 2,353.00
45,417 – 45,452 2,355.00
45,452 – 45,487 2,357.00
45,487 – 45,522 2,359.00
45,522 – 45,557 2,361.00
45,557 – 45,591 2,363.00
45,591 – 45,626 2,365.00
45,626 – 45,661 2,367.00
45,661 – 45,696 2,369.00
45,696 – 45,730 2,371.00
45,730 – 45,765 2,373.00
45,765 – 45,800 2,375.00
45,800 – 45,835 2,377.00
45,835 – 45,870 2,379.00
45,870 – 45,904 2,381.00
45,904 – 45,939 2,383.00
45,939 – 45,974 2,385.00
45,974 – 46,009 2,387.00
46,009 – 46,043 2,389.00
46,043 – 46,078 2,391.00
46,078 – 46,113 2,393.00
46,113 – 46,148 2,395.00
46,148 – 46,183 2,397.00
46,183 – 46,217 2,399.00
46,217 – 46,252 2,401.00
46,252 – 46,287 2,403.00
46,287 – 46,322 2,405.00
46,322 – 46,357 2,407.00
46,357 – 46,391 2,409.00
46,391 – 46,426 2,411.00
46,426 – 46,461 2,413.00
46,461 – 46,496 2,415.00
46,496 – 46,530 2,417.00
46,530 – 46,565 2,419.00
46,565 – 46,600 2,421.00
46,600 – 46,635 2,423.00
46,635 – 46,670 2,425.00
46,670 – 46,704 2,427.00
46,704 – 46,739 2,429.00
46,739 – 46,774 2,431.00
46,774 – 46,809 2,433.00
46,809 – 46,843 2,435.00
46,843 – 46,878 2,437.00
46,878 – 46,913 2,439.00
46,913 – 46,948 2,441.00
46,948 – 46,983 2,443.00
46,983 – 47,017 2,445.00
47,017 – 47,052 2,447.00
47,052 – 47,087 2,449.00
47,087 – 47,122 2,451.00
47,122 – 47,157 2,453.00
$ 47,157 – $ 47,191 $ 2,455.00
47,191 – 47,226 2,457.00
47,226 – 47,261 2,459.00
47,261 – 47,296 2,461.00
47,296 – 47,330 2,463.00
47,330 – 47,365 2,465.00
47,365 – 47,400 2,467.00
47,400 – 47,435 2,469.00
47,435 – 47,470 2,471.00
47,470 – 47,504 2,473.00
47,504 – 47,539 2,475.00
47,539 – 47,574 2,477.00
47,574 – 47,609 2,479.00
47,609 – 47,643 2,481.00
47,643 – 47,678 2,483.00
47,678 – 47,713 2,485.00
47,713 – 47,748 2,487.00
47,748 – 47,783 2,489.00
47,783 – 47,817 2,491.00
47,817 – 47,852 2,493.00
47,852 – 47,887 2,495.00
47,887 – 47,922 2,497.00
47,922 – 47,957 2,499.00
47,957 – 47,991 2,501.00
47,991 – 48,026 2,503.00
48,026 – 48,061 2,505.00
48,061 – 48,096 2,507.00
48,096 – 48,130 2,509.00
48,130 – 48,165 2,511.00
48,165 – 48,200 2,513.00
48,200 – 48,235 2,515.00
48,235 – 48,270 2,517.00
48,270 – 48,304 2,519.00
48,304 – 48,339 2,521.00
48,339 – 48,374 2,523.00
48,374 – 48,409 2,525.00
48,409 – 48,443 2,527.00
48,443 – 48,478 2,529.00
48,478 – 48,513 2,531.00
48,513 – 48,548 2,533.00
48,548 – 48,583 2,535.00
48,583 – 48,617 2,537.00
48,617 – 48,652 2,539.00
48,652 – 48,687 2,541.00
48,687 – 48,722 2,543.00
48,722 – 48,757 2,545.00
48,757 – 48,791 2,547.00
48,791 – 48,826 2,549.00
48,826 – 48,861 2,551.00
48,861 – 48,896 2,553.00
48,896 – 48,930 2,555.00
48,930 – 48,965 2,557.00
48,965 – 49,000 2,559.00
49,000 – 49,035 2,561.00
49,035 – 49,070 2,563.00
49,070 – 49,104 2,565.00
49,104 – 49,139 2,567.00
49,139 – 49,174 2,569.00
49,174 – 49,209 2,571.00
49,209 – 49,243 2,573.00
49,243 – 49,278 2,575.00
49,278 – 49,313 2,577.00
49,313 – 49,348 2,579.00
49,348 – 49,383 2,581.00
$ 49,383 – $ 49,417 $ 2,583.00
49,417 – 49,452 2,585.00
49,452 – 49,487 2,587.00
49,487 – 49,522 2,589.00
49,522 – 49,557 2,591.00
49,557 – 49,591 2,593.00
49,591 – 49,626 2,595.00
49,626 – 49,661 2,597.00
49,661 – 49,696 2,599.00
49,696 – 49,730 2,601.00
49,730 – 49,765 2,603.00
49,765 – 49,800 2,605.00
49,800 – 49,835 2,607.00
49,835 – 49,870 2,609.00
49,870 – 49,904 2,611.00
49,904 – 49,939 2,613.00
49,939 – 49,974 2,615.00
49,974 – 50,009 2,617.00
50,009 – 50,043 2,619.00
50,043 – 50,078 2,621.00
50,078 – 50,113 2,623.00
50,113 – 50,148 2,625.00
50,148 – 50,183 2,627.00
50,183 – 50,217 2,629.00
50,217 – 50,252 2,631.00
50,252 – 50,287 2,633.00
50,287 – 50,322 2,635.00
50,322 – 50,357 2,637.00
50,357 – 50,391 2,639.00
50,391 – 50,426 2,641.00
50,426 – 50,461 2,643.00
50,461 – 50,496 2,645.00
50,496 – 50,530 2,647.00
50,530 – 50,565 2,649.00
50,565 – 50,600 2,651.00
50,600 – 50,635 2,653.00
50,635 – 50,670 2,655.00
50,670 – 50,704 2,657.00
50,704 – 50,739 2,659.00
50,739 – 50,774 2,661.00
50,774 – 50,809 2,663.00
50,809 – 50,843 2,665.00
50,843 – 50,878 2,667.00
50,878 – 50,913 2,669.00
50,913 – 50,948 2,671.00
50,948 – 50,983 2,673.00
50,983 – 51,017 2,675.00
51,017 – 51,052 2,677.00
51,052 – 51,087 2,679.00
51,087 – 51,122 2,681.00
51,122 – 51,157 2,683.00
51,157 – 51,191 2,685.00
51,191 – 51,226 2,687.00
51,226 – 51,261 2,689.00
51,261 – 51,296 2,691.00
51,296 – 51,330 2,693.00
51,330 – 51,365 2,695.00
51,365 – 51,400 2,697.00
51,400 – 51,435 2,699.00
51,435 – 51,470 2,701.00
51,470 – 51,504 2,703.00
51,504 – 51,539 2,705.00
51,539 – 51,574 2,707.00
51,574 – 51,609 2,709.00
$ 51,609 – $ 51,643 $ 2,711.00
51,643 – 51,678 2,713.00
51,678 – 51,713 2,715.00
51,713 – 51,748 2,717.00
51,748 – 51,783 2,719.00
51,783 – 51,817 2,721.00
51,817 – 51,852 2,723.00
51,852 – 51,887 2,725.00
51,887 – 51,922 2,727.00
51,922 – 51,957 2,729.00
51,957 – 51,991 2,731.00
51,991 – 52,026 2,733.00
52,026 – 52,061 2,735.00
52,061 – 52,096 2,737.00
52,096 – 52,130 2,739.00
52,130 – 52,165 2,741.00
52,165 – 52,200 2,743.00
52,200 – 52,235 2,745.00
52,235 – 52,270 2,747.00
52,270 – 52,304 2,749.00
52,304 – 52,339 2,751.00
52,339 – 52,374 2,753.00
52,374 – 52,409 2,755.00
52,409 – 52,443 2,757.00
52,443 – 52,478 2,759.00
52,478 – 52,513 2,761.00
52,513 – 52,548 2,763.00
52,548 – 52,583 2,765.00
52,583 – 52,617 2,767.00
52,617 – 52,652 2,769.00
52,652 – 52,687 2,771.00
52,687 – 52,722 2,773.00
52,722 – 52,757 2,775.00
52,757 – 52,791 2,777.00
52,791 – 52,826 2,779.00
52,826 – 52,861 2,781.00
52,861 – 52,896 2,783.00
52,896 – 52,930 2,785.00
52,930 – 52,965 2,787.00
52,965 – 53,000 2,789.00
53,000 – 53,035 2,791.00
53,035 – 53,070 2,793.00
53,070 – 53,104 2,795.00
53,104 – 53,139 2,797.00
53,139 – 53,174 2,799.00
53,174 – 53,209 2,801.00
53,209 – 53,243 2,803.00
53,243 – 53,278 2,805.00
53,278 – 53,313 2,807.00
53,313 – 53,348 2,809.00
53,348 – 53,383 2,811.00
53,383 – 53,417 2,813.00
53,417 – 53,452 2,815.00
53,452 – 53,487 2,817.00
53,487 – 53,522 2,819.00
53,522 – 53,557 2,821.00
53,557 – 53,591 2,823.00
53,591 – 53,626 2,825.00
53,626 – 53,661 2,827.00
53,661 – 53,696 2,829.00
53,696 – 53,730 2,831.00
53,730 – 53,765 2,833.00
53,765 – 53,800 2,835.00
53,800 – 53,835 2,837.00
44
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 53,835 – $ 53,870 $ 2,839.00
53,870 – 53,904 2,841.00
53,904 – 53,939 2,843.00
53,939 – 53,974 2,845.00
53,974 – 54,009 2,847.00
54,009 – 54,043 2,849.00
54,043 – 54,078 2,851.00
54,078 – 54,113 2,853.00
54,113 – 54,148 2,855.00
54,148 – 54,183 2,857.00
54,183 – 54,217 2,859.00
54,217 – 54,252 2,861.00
54,252 – 54,287 2,863.00
54,287 – 54,322 2,865.00
54,322 – 54,357 2,867.00
54,357 – 54,391 2,869.00
54,391 – 54,426 2,871.00
54,426 – 54,461 2,873.00
54,461 – 54,496 2,875.00
54,496 – 54,530 2,877.00
54,530 – 54,565 2,879.00
54,565 – 54,600 2,881.00
54,600 – 54,635 2,883.00
54,635 – 54,670 2,885.00
54,670 – 54,704 2,887.00
54,704 – 54,739 2,889.00
54,739 – 54,774 2,891.00
54,774 – 54,809 2,893.00
54,809 – 54,843 2,895.00
54,843 – 54,878 2,897.00
54,878 – 54,913 2,899.00
54,913 – 54,948 2,901.00
54,948 – 54,983 2,903.00
54,983 – 55,017 2,905.00
55,017 – 55,052 2,907.00
55,052 – 55,087 2,909.00
55,087 – 55,122 2,911.00
55,122 – 55,157 2,913.00
55,157 – 55,191 2,915.00
55,191 – 55,226 2,917.00
55,226 – 55,261 2,919.00
55,261 – 55,296 2,921.00
55,296 – 55,330 2,923.00
55,330 – 55,365 2,925.00
55,365 – 55,400 2,927.00
55,400 – 55,435 2,929.00
55,435 – 55,470 2,931.00
55,470 – 55,504 2,933.00
55,504 – 55,539 2,935.00
55,539 – 55,574 2,937.00
55,574 – 55,609 2,939.00
55,609 – 55,643 2,941.00
55,643 – 55,678 2,943.00
55,678 – 55,713 2,945.00
55,713 – 55,748 2,947.00
55,748 – 55,783 2,949.00
55,783 – 55,817 2,951.00
55,817 – 55,852 2,953.00
55,852 – 55,887 2,955.00
55,887 – 55,922 2,957.00
55,922 – 55,957 2,959.00
55,957 – 55,991 2,961.00
55,991 – 56,026 2,963.00
56,026 – 56,061 2,965.00
$ 56,061 – $ 56,096 $ 2,967.00
56,096 – 56,130 2,969.00
56,130 – 56,165 2,971.00
56,165 – 56,200 2,973.00
56,200 – 56,235 2,975.00
56,235 – 56,270 2,977.00
56,270 – 56,304 2,979.00
56,304 – 56,339 2,981.00
56,339 – 56,374 2,983.00
56,374 – 56,409 2,985.00
56,409 – 56,443 2,987.00
56,443 – 56,478 2,989.00
56,478 – 56,513 2,991.00
56,513 – 56,548 2,993.00
56,548 – 56,583 2,995.00
56,583 – 56,617 2,997.00
56,617 – 56,652 2,999.00
56,652 – 56,687 3,001.00
56,687 – 56,722 3,003.00
56,722 – 56,757 3,005.00
56,757 – 56,791 3,007.00
56,791 – 56,826 3,009.00
56,826 – 56,861 3,011.00
56,861 – 56,896 3,013.00
56,896 – 56,930 3,015.00
56,930 – 56,965 3,017.00
56,965 – 57,000 3,019.00
57,000 – 57,035 3,021.00
57,035 – 57,070 3,023.00
57,070 – 57,104 3,025.00
57,104 – 57,139 3,027.00
57,139 – 57,174 3,029.00
57,174 – 57,209 3,031.00
57,209 – 57,243 3,033.00
57,243 – 57,278 3,035.00
57,278 – 57,313 3,037.00
57,313 – 57,348 3,039.00
57,348 – 57,383 3,041.00
57,383 – 57,417 3,043.00
57,417 – 57,452 3,045.00
57,452 – 57,487 3,047.00
57,487 – 57,522 3,049.00
57,522 – 57,557 3,051.00
57,557 – 57,591 3,053.00
57,591 – 57,626 3,055.00
57,626 – 57,661 3,057.00
57,661 – 57,696 3,059.00
57,696 – 57,730 3,061.00
57,730 – 57,765 3,063.00
57,765 – 57,800 3,065.00
57,800 – 57,835 3,067.00
57,835 – 57,870 3,069.00
57,870 – 57,904 3,071.00
57,904 – 57,939 3,073.00
57,939 – 57,974 3,075.00
57,974 – 58,009 3,077.00
58,009 – 58,043 3,079.00
58,043 – 58,078 3,081.00
58,078 – 58,113 3,083.00
58,113 – 58,148 3,085.00
58,148 – 58,183 3,087.00
58,183 – 58,217 3,089.00
58,217 – 58,252 3,091.00
58,252 – 58,287 3,093.00
$ 58,287 – $ 58,322 $ 3,095.00
58,322 – 58,357 3,097.00
58,357 – 58,391 3,099.00
58,391 – 58,426 3,101.00
58,426 – 58,461 3,103.00
58,461 – 58,496 3,105.00
58,496 – 58,530 3,107.00
58,530 – 58,565 3,109.00
58,565 – 58,600 3,111.00
58,600 – 58,635 3,113.00
58,635 – 58,670 3,115.00
58,670 – 58,704 3,117.00
58,704 – 58,739 3,119.00
58,739 – 58,774 3,121.00
58,774 – 58,809 3,123.00
58,809 – 58,843 3,125.00
58,843 – 58,878 3,127.00
58,878 – 58,913 3,129.00
58,913 – 58,948 3,131.00
58,948 – 58,983 3,133.00
58,983 – 59,017 3,135.00
59,017 – 59,052 3,137.00
59,052 – 59,087 3,139.00
59,087 – 59,122 3,141.00
59,122 – 59,157 3,143.00
59,157 – 59,191 3,145.00
59,191 – 59,226 3,147.00
59,226 – 59,261 3,149.00
59,261 – 59,296 3,151.00
59,296 – 59,330 3,153.00
59,330 – 59,365 3,155.00
59,365 – 59,400 3,157.00
59,400 – 59,435 3,159.00
59,435 – 59,470 3,161.00
59,470 – 59,504 3,163.00
59,504 – 59,539 3,165.00
59,539 – 59,574 3,167.00
59,574 – 59,609 3,169.00
59,609 – 59,643 3,171.00
59,643 – 59,678 3,173.00
59,678 – 59,713 3,175.00
59,713 – 59,748 3,177.00
59,748 – 59,783 3,179.00
59,783 – 59,817 3,181.00
59,817 – 59,852 3,183.00
59,852 – 59,887 3,185.00
59,887 – 59,922 3,187.00
59,922 – 59,957 3,189.00
59,957 – 59,991 3,191.00
59,991 – 60,026 3,193.00
60,026 – 60,061 3,195.00
60,061 – 60,096 3,197.00
60,096 – 60,130 3,199.00
60,130 – 60,165 3,201.00
60,165 – 60,200 3,203.00
60,200 – 60,235 3,205.00
60,235 – 60,270 3,207.00
60,270 – 60,304 3,209.00
60,304 – 60,339 3,211.00
60,339 – 60,374 3,213.00
60,374 – 60,409 3,215.00
60,409 – 60,443 3,217.00
60,443 – 60,478 3,219.00
60,478 – 60,513 3,221.00
$ 60,513 – $ 60,548 $ 3,223.00
60,548 – 60,583 3,225.00
60,583 – 60,617 3,227.00
60,617 – 60,652 3,229.00
60,652 – 60,687 3,231.00
60,687 – 60,722 3,233.00
60,722 – 60,757 3,235.00
60,757 – 60,791 3,237.00
60,791 – 60,826 3,239.00
60,826 – 60,861 3,241.00
60,861 – 60,896 3,243.00
60,896 – 60,930 3,245.00
60,930 – 60,965 3,247.00
60,965 – 61,000 3,249.00
61,000 – 61,035 3,251.00
61,035 – 61,070 3,253.00
61,070 – 61,104 3,255.00
61,104 – 61,139 3,257.00
61,139 – 61,174 3,259.00
61,174 – 61,209 3,261.00
61,209 – 61,243 3,263.00
61,243 – 61,278 3,265.00
61,278 – 61,313 3,267.00
61,313 – 61,348 3,269.00
61,348 – 61,383 3,271.00
61,383 – 61,417 3,273.00
61,417 – 61,452 3,275.00
61,452 – 61,487 3,277.00
61,487 – 61,522 3,279.00
61,522 – 61,557 3,281.00
61,557 – 61,591 3,283.00
61,591 – 61,626 3,285.00
61,626 – 61,661 3,287.00
61,661 – 61,696 3,289.00
61,696 – 61,730 3,291.00
61,730 – 61,765 3,293.00
61,765 – 61,800 3,295.00
61,800 – 61,835 3,297.00
61,835 – 61,870 3,299.00
61,870 – 61,904 3,301.00
61,904 – 61,939 3,303.00
61,939 – 61,974 3,305.00
61,974 – 62,009 3,307.00
62,009 – 62,043 3,309.00
62,043 – 62,078 3,311.00
62,078 – 62,113 3,313.00
62,113 – 62,148 3,315.00
62,148 – 62,183 3,317.00
62,183 – 62,217 3,319.00
62,217 – 62,252 3,321.00
62,252 – 62,287 3,323.00
62,287 – 62,322 3,325.00
62,322 – 62,357 3,327.00
62,357 – 62,391 3,329.00
62,391 – 62,426 3,331.00
62,426 – 62,461 3,333.00
62,461 – 62,496 3,335.00
62,496 – 62,530 3,337.00
62,530 – 62,565 3,339.00
62,565 – 62,600 3,341.00
62,600 – 62,635 3,343.00
62,635 – 62,670 3,345.00
62,670 – 62,704 3,347.00
62,704 – 62,739 3,349.00
$ 62,739 – $ 62,774 $ 3,351.00
62,774 – 62,809 3,353.00
62,809 – 62,843 3,355.00
62,843 – 62,878 3,357.00
62,878 – 62,913 3,359.00
62,913 – 62,948 3,361.00
62,948 – 62,983 3,363.00
62,983 – 63,017 3,365.00
63,017 – 63,052 3,367.00
63,052 – 63,087 3,369.00
63,087 – 63,122 3,371.00
63,122 – 63,157 3,373.00
63,157 – 63,191 3,375.00
63,191 – 63,226 3,377.00
63,226 – 63,261 3,379.00
63,261 – 63,296 3,381.00
63,296 – 63,330 3,383.00
63,330 – 63,365 3,385.00
63,365 – 63,400 3,387.00
63,400 – 63,435 3,389.00
63,435 – 63,470 3,391.00
63,470 – 63,504 3,393.00
63,504 – 63,539 3,395.00
63,539 – 63,574 3,397.00
63,574 – 63,609 3,399.00
63,609 – 63,643 3,401.00
63,643 – 63,678 3,403.00
63,678 – 63,713 3,405.00
63,713 – 63,748 3,407.00
63,748 – 63,783 3,409.00
63,783 – 63,817 3,411.00
63,817 – 63,852 3,413.00
63,852 – 63,887 3,415.00
63,887 – 63,922 3,417.00
63,922 – 63,957 3,419.00
63,957 – 63,991 3,421.00
63,991 – 64,026 3,423.00
64,026 – 64,061 3,425.00
64,061 – 64,096 3,427.00
64,096 – 64,130 3,429.00
64,130 – 64,165 3,431.00
64,165 – 64,200 3,433.00
64,200 – 64,235 3,435.00
64,235 – 64,270 3,437.00
64,270 – 64,304 3,439.00
64,304 – 64,339 3,441.00
64,339 – 64,374 3,443.00
64,374 – 64,409 3,445.00
64,409 – 64,443 3,447.00
64,443 – 64,478 3,449.00
64,478 – 64,513 3,451.00
64,513 – 64,548 3,453.00
64,548 – 64,583 3,455.00
64,583 – 64,617 3,457.00
64,617 – 64,652 3,459.00
64,652 – 64,687 3,461.00
64,687 – 64,722 3,463.00
64,722 – 64,757 3,465.00
64,757 – 64,791 3,467.00
64,791 – 64,826 3,469.00
64,826 – 64,861 3,471.00
64,861 – 64,896 3,473.00
64,896 – 64,930 3,475.00
64,930 – 64,965 3,477.00
45
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 64,965 – $ 65,000 $ 3,479.00
65,000 – 65,035 3,481.00
65,035 – 65,070 3,483.00
65,070 – 65,104 3,485.00
65,104 – 65,139 3,487.00
65,139 – 65,174 3,489.00
65,174 – 65,209 3,491.00
65,209 – 65,243 3,493.00
65,243 – 65,278 3,495.00
65,278 – 65,313 3,497.00
65,313 – 65,348 3,499.00
65,348 – 65,383 3,501.00
65,383 – 65,417 3,503.00
65,417 – 65,452 3,505.00
65,452 – 65,487 3,507.00
65,487 – 65,522 3,509.00
65,522 – 65,557 3,511.00
65,557 – 65,591 3,513.00
65,591 – 65,626 3,515.00
65,626 – 65,661 3,517.00
65,661 – 65,696 3,519.00
65,696 – 65,730 3,521.00
65,730 – 65,765 3,523.00
65,765 – 65,800 3,525.00
65,800 – 65,835 3,527.00
65,835 – 65,870 3,529.00
65,870 – 65,904 3,531.00
65,904 – 65,939 3,533.00
65,939 – 65,974 3,535.00
65,974 – 66,009 3,537.00
66,009 – 66,043 3,539.00
66,043 – 66,078 3,541.00
66,078 – 66,113 3,543.00
66,113 – 66,148 3,545.00
66,148 – 66,183 3,547.00
66,183 – 66,217 3,549.00
66,217 – 66,252 3,551.00
66,252 – 66,287 3,553.00
66,287 – 66,322 3,555.00
66,322 – 66,357 3,557.00
66,357 – 66,391 3,559.00
66,391 – 66,426 3,561.00
66,426 – 66,461 3,563.00
66,461 – 66,496 3,565.00
66,496 – 66,530 3,567.00
66,530 – 66,565 3,569.00
66,565 – 66,600 3,571.00
66,600 – 66,635 3,573.00
66,635 – 66,670 3,575.00
66,670 – 66,704 3,577.00
66,704 – 66,739 3,579.00
66,739 – 66,774 3,581.00
66,774 – 66,809 3,583.00
66,809 – 66,843 3,585.00
66,843 – 66,878 3,587.00
66,878 – 66,913 3,589.00
66,913 – 66,948 3,591.00
66,948 – 66,983 3,593.00
66,983 – 67,017 3,595.00
67,017 – 67,052 3,597.00
67,052 – 67,087 3,599.00
67,087 – 67,122 3,601.00
67,122 – 67,157 3,603.00
67,157 – 67,191 3,605.00
$ 67,191 – $ 67,226 $ 3,607.00
67,226 – 67,261 3,609.00
67,261 – 67,296 3,611.00
67,296 – 67,330 3,613.00
67,330 – 67,365 3,615.00
67,365 – 67,400 3,617.00
67,400 – 67,435 3,619.00
67,435 – 67,470 3,621.00
67,470 – 67,504 3,623.00
67,504 – 67,539 3,625.00
67,539 – 67,574 3,627.00
67,574 – 67,609 3,629.00
67,609 – 67,643 3,631.00
67,643 – 67,678 3,633.00
67,678 – 67,713 3,635.00
67,713 – 67,748 3,637.00
67,748 – 67,783 3,639.00
67,783 – 67,817 3,641.00
67,817 – 67,852 3,643.00
67,852 – 67,887 3,645.00
67,887 – 67,922 3,647.00
67,922 – 67,957 3,649.00
67,957 – 67,991 3,651.00
67,991 – 68,026 3,653.00
68,026 – 68,061 3,655.00
68,061 – 68,096 3,657.00
68,096 – 68,130 3,659.00
68,130 – 68,165 3,661.00
68,165 – 68,200 3,663.00
68,200 – 68,235 3,665.00
68,235 – 68,270 3,667.00
68,270 – 68,304 3,669.00
68,304 – 68,339 3,671.00
68,339 – 68,374 3,673.00
68,374 – 68,409 3,675.00
68,409 – 68,443 3,677.00
68,443 – 68,478 3,679.00
68,478 – 68,513 3,681.00
68,513 – 68,548 3,683.00
68,548 – 68,583 3,685.00
68,583 – 68,617 3,687.00
68,617 – 68,652 3,689.00
68,652 – 68,687 3,691.00
68,687 – 68,722 3,693.00
68,722 – 68,757 3,695.00
68,757 – 68,791 3,697.00
68,791 – 68,826 3,699.00
68,826 – 68,861 3,701.00
68,861 – 68,896 3,703.00
68,896 – 68,930 3,705.00
68,930 – 68,965 3,707.00
68,965 – 69,000 3,709.00
69,000 – 69,035 3,711.00
69,035 – 69,070 3,713.00
69,070 – 69,104 3,715.00
69,104 – 69,139 3,717.00
69,139 – 69,174 3,719.00
69,174 – 69,209 3,721.00
69,209 – 69,243 3,723.00
69,243 – 69,278 3,725.00
69,278 – 69,313 3,727.00
69,313 – 69,348 3,729.00
69,348 – 69,383 3,731.00
69,383 – 69,417 3,733.00
$ 69,417 – $ 69,452 $ 3,735.00
69,452 – 69,487 3,737.00
69,487 – 69,522 3,739.00
69,522 – 69,557 3,741.00
69,557 – 69,591 3,743.00
69,591 – 69,626 3,745.00
69,626 – 69,661 3,747.00
69,661 – 69,696 3,749.00
69,696 – 69,730 3,751.00
69,730 – 69,765 3,753.00
69,765 – 69,800 3,755.00
69,800 – 69,835 3,757.00
69,835 – 69,870 3,759.00
69,870 – 69,904 3,761.00
69,904 – 69,939 3,763.00
69,939 – 69,974 3,765.00
69,974 – 70,009 3,767.00
70,009 – 70,043 3,769.00
70,043 – 70,078 3,771.00
70,078 – 70,113 3,773.00
70,113 – 70,148 3,775.00
70,148 – 70,183 3,777.00
70,183 – 70,217 3,779.00
70,217 – 70,252 3,781.00
70,252 – 70,287 3,783.00
70,287 – 70,322 3,785.00
70,322 – 70,357 3,787.00
70,357 – 70,391 3,789.00
70,391 – 70,426 3,791.00
70,426 – 70,461 3,793.00
70,461 – 70,496 3,795.00
70,496 – 70,530 3,797.00
70,530 – 70,565 3,799.00
70,565 – 70,600 3,801.00
70,600 – 70,635 3,803.00
70,635 – 70,670 3,805.00
70,670 – 70,704 3,807.00
70,704 – 70,739 3,809.00
70,739 – 70,774 3,811.00
70,774 – 70,809 3,813.00
70,809 – 70,843 3,815.00
70,843 – 70,878 3,817.00
70,878 – 70,913 3,819.00
70,913 – 70,948 3,821.00
70,948 – 70,983 3,823.00
70,983 – 71,017 3,825.00
71,017 – 71,052 3,827.00
71,052 – 71,087 3,829.00
71,087 – 71,122 3,831.00
71,122 – 71,157 3,833.00
71,157 – 71,191 3,835.00
71,191 – 71,226 3,837.00
71,226 – 71,261 3,839.00
71,261 – 71,296 3,841.00
71,296 – 71,330 3,843.00
71,330 – 71,365 3,845.00
71,365 – 71,400 3,847.00
71,400 – 71,435 3,849.00
71,435 – 71,470 3,851.00
71,470 – 71,504 3,853.00
71,504 – 71,539 3,855.00
71,539 – 71,574 3,857.00
71,574 – 71,609 3,859.00
71,609 – 71,643 3,861.00
$ 71,643 – $ 71,678 $ 3,863.00
71,678 – 71,713 3,865.00
71,713 – 71,748 3,867.00
71,748 – 71,783 3,869.00
71,783 – 71,817 3,871.00
71,817 – 71,852 3,873.00
71,852 – 71,887 3,875.00
71,887 – 71,922 3,877.00
71,922 – 71,957 3,879.00
71,957 – 71,991 3,881.00
71,991 – 72,026 3,883.00
72,026 – 72,061 3,885.00
72,061 – 72,096 3,887.00
72,096 – 72,130 3,889.00
72,130 – 72,165 3,891.00
72,165 – 72,200 3,893.00
72,200 – 72,235 3,895.00
72,235 – 72,270 3,897.00
72,270 – 72,304 3,899.00
72,304 – 72,339 3,901.00
72,339 – 72,374 3,903.00
72,374 – 72,409 3,905.00
72,409 – 72,443 3,907.00
72,443 – 72,478 3,909.00
72,478 – 72,513 3,911.00
72,513 – 72,548 3,913.00
72,548 – 72,583 3,915.00
72,583 – 72,617 3,917.00
72,617 – 72,652 3,919.00
72,652 – 72,687 3,921.00
72,687 – 72,722 3,923.00
72,722 – 72,757 3,925.00
72,757 – 72,791 3,927.00
72,791 – 72,826 3,929.00
72,826 – 72,861 3,931.00
72,861 – 72,896 3,933.00
72,896 – 72,930 3,935.00
72,930 – 72,965 3,937.00
72,965 – 73,000 3,939.00
73,000 – 73,035 3,941.00
73,035 – 73,070 3,943.00
73,070 – 73,104 3,945.00
73,104 – 73,139 3,947.00
73,139 – 73,174 3,949.00
73,174 – 73,209 3,951.00
73,209 – 73,243 3,953.00
73,243 – 73,278 3,955.00
73,278 – 73,313 3,957.00
73,313 – 73,348 3,959.00
73,348 – 73,383 3,961.00
73,383 – 73,417 3,963.00
73,417 – 73,452 3,965.00
73,452 – 73,487 3,967.00
73,487 – 73,522 3,969.00
73,522 – 73,557 3,971.00
73,557 – 73,591 3,973.00
73,591 – 73,626 3,975.00
73,626 – 73,661 3,977.00
73,661 – 73,696 3,979.00
73,696 – 73,730 3,981.00
73,730 – 73,765 3,983.00
73,765 – 73,800 3,985.00
73,800 – 73,835 3,987.00
73,835 – 73,870 3,989.00
$ 73,870 – $ 73,904 $ 3,991.00
73,904 – 73,939 3,993.00
73,939 – 73,974 3,995.00
73,974 – 74,009 3,997.00
74,009 – 74,043 3,999.00
74,043 – 74,078 4,001.00
74,078 – 74,113 4,003.00
74,113 – 74,148 4,005.00
74,148 – 74,183 4,007.00
74,183 – 74,217 4,009.00
74,217 – 74,252 4,011.00
74,252 – 74,287 4,013.00
74,287 – 74,322 4,015.00
74,322 – 74,357 4,017.00
74,357 – 74,391 4,019.00
74,391 – 74,426 4,021.00
74,426 – 74,461 4,023.00
74,461 – 74,496 4,025.00
74,496 – 74,530 4,027.00
74,530 – 74,565 4,029.00
74,565 – 74,600 4,031.00
74,600 – 74,635 4,033.00
74,635 – 74,670 4,035.00
74,670 – 74,704 4,037.00
74,704 – 74,739 4,039.00
74,739 – 74,774 4,041.00
74,774 – 74,809 4,043.00
74,809 – 74,843 4,045.00
74,843 – 74,878 4,047.00
74,878 – 74,913 4,049.00
74,913 – 74,948 4,051.00
74,948 – 74,983 4,053.00
74,983 – 75,017 4,055.00
75,017 – 75,052 4,057.00
75,052 – 75,087 4,059.00
75,087 – 75,122 4,061.00
75,122 – 75,157 4,063.00
75,157 – 75,191 4,065.00
75,191 – 75,226 4,067.00
75,226 – 75,261 4,069.00
75,261 – 75,296 4,071.00
75,296 – 75,330 4,073.00
75,330 – 75,365 4,075.00
75,365 – 75,400 4,077.00
75,400 – 75,435 4,079.00
75,435 – 75,470 4,081.00
75,470 – 75,504 4,083.00
75,504 – 75,539 4,085.00
75,539 – 75,574 4,087.00
75,574 – 75,609 4,089.00
75,609 – 75,643 4,091.00
75,643 – 75,678 4,093.00
75,678 – 75,713 4,095.00
75,713 – 75,748 4,097.00
75,748 – 75,783 4,099.00
75,783 – 75,817 4,101.00
75,817 – 75,852 4,103.00
75,852 – 75,887 4,105.00
75,887 – 75,922 4,107.00
75,922 – 75,957 4,109.00
75,957 – 75,991 4,111.00
75,991 – 76,026 4,113.00
76,026 – 76,061 4,115.00
76,061 – 76,096 4,117.00
46
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 76,096 – $ 76,130 $ 4,119.00
76,130 – 76,165 4,121.00
76,165 – 76,200 4,123.00
76,200 – 76,235 4,125.00
76,235 – 76,270 4,127.00
76,270 – 76,304 4,129.00
76,304 – 76,339 4,131.00
76,339 – 76,374 4,133.00
76,374 – 76,409 4,135.00
76,409 – 76,443 4,137.00
76,443 – 76,478 4,139.00
76,478 – 76,513 4,141.00
76,513 – 76,548 4,143.00
76,548 – 76,583 4,145.00
76,583 – 76,617 4,147.00
76,617 – 76,652 4,149.00
76,652 – 76,687 4,151.00
76,687 – 76,722 4,153.00
76,722 – 76,757 4,155.00
76,757 – 76,791 4,157.00
76,791 – 76,826 4,159.00
76,826 – 76,861 4,161.00
76,861 – 76,896 4,163.00
76,896 – 76,930 4,165.00
76,930 – 76,965 4,167.00
76,965 – 77,000 4,169.00
77,000 – 77,035 4,171.00
77,035 – 77,070 4,173.00
77,070 – 77,104 4,175.00
77,104 – 77,139 4,177.00
77,139 – 77,174 4,179.00
77,174 – 77,209 4,181.00
77,209 – 77,243 4,183.00
77,243 – 77,278 4,185.00
77,278 – 77,313 4,187.00
77,313 – 77,348 4,189.00
77,348 – 77,383 4,191.00
77,383 – 77,417 4,193.00
77,417 – 77,452 4,195.00
77,452 – 77,487 4,197.00
77,487 – 77,522 4,199.00
77,522 – 77,557 4,201.00
77,557 – 77,591 4,203.00
77,591 – 77,626 4,205.00
77,626 – 77,661 4,207.00
77,661 – 77,696 4,209.00
77,696 – 77,730 4,211.00
77,730 – 77,765 4,213.00
77,765 – 77,800 4,215.00
77,800 – 77,835 4,217.00
77,835 – 77,870 4,219.00
77,870 – 77,904 4,221.00
77,904 – 77,939 4,223.00
77,939 – 77,974 4,225.00
77,974 – 78,009 4,227.00
78,009 – 78,043 4,229.00
78,043 – 78,078 4,231.00
78,078 – 78,113 4,233.00
78,113 – 78,148 4,235.00
78,148 – 78,183 4,237.00
78,183 – 78,217 4,239.00
78,217 – 78,252 4,241.00
78,252 – 78,287 4,243.00
78,287 – 78,322 4,245.00
$ 78,322 – $ 78,357 $ 4,247.00
78,357 – 78,391 4,249.00
78,391 – 78,426 4,251.00
78,426 – 78,461 4,253.00
78,461 – 78,496 4,255.00
78,496 – 78,530 4,257.00
78,530 – 78,565 4,259.00
78,565 – 78,600 4,261.00
78,600 – 78,635 4,263.00
78,635 – 78,670 4,265.00
78,670 – 78,704 4,267.00
78,704 – 78,739 4,269.00
78,739 – 78,774 4,271.00
78,774 – 78,809 4,273.00
78,809 – 78,843 4,275.00
78,843 – 78,878 4,277.00
78,878 – 78,913 4,279.00
78,913 – 78,948 4,281.00
78,948 – 78,983 4,283.00
78,983 – 79,017 4,285.00
79,017 – 79,052 4,287.00
79,052 – 79,087 4,289.00
79,087 – 79,122 4,291.00
79,122 – 79,157 4,293.00
79,157 – 79,191 4,295.00
79,191 – 79,226 4,297.00
79,226 – 79,261 4,299.00
79,261 – 79,296 4,301.00
79,296 – 79,330 4,303.00
79,330 – 79,365 4,305.00
79,365 – 79,400 4,307.00
79,400 – 79,435 4,309.00
79,435 – 79,470 4,311.00
79,470 – 79,504 4,313.00
79,504 – 79,539 4,315.00
79,539 – 79,574 4,317.00
79,574 – 79,609 4,319.00
79,609 – 79,643 4,321.00
79,643 – 79,678 4,323.00
79,678 – 79,713 4,325.00
79,713 – 79,748 4,327.00
79,748 – 79,783 4,329.00
79,783 – 79,817 4,331.00
79,817 – 79,852 4,333.00
79,852 – 79,887 4,335.00
79,887 – 79,922 4,337.00
79,922 – 79,957 4,339.00
79,957 – 79,991 4,341.00
79,991 – 80,026 4,343.00
80,026 – 80,061 4,345.00
80,061 – 80,096 4,347.00
80,096 – 80,130 4,349.00
80,130 – 80,165 4,351.00
80,165 – 80,200 4,353.00
80,200 – 80,235 4,355.00
80,235 – 80,270 4,357.00
80,270 – 80,304 4,359.00
80,304 – 80,339 4,361.00
80,339 – 80,374 4,363.00
80,374 – 80,409 4,365.00
80,409 – 80,443 4,367.00
80,443 – 80,478 4,369.00
80,478 – 80,513 4,371.00
80,513 – 80,548 4,373.00
$ 80,548 – $ 80,583 $ 4,375.00
80,583 – 80,617 4,377.00
80,617 – 80,652 4,379.00
80,652 – 80,687 4,381.00
80,687 – 80,722 4,383.00
80,722 – 80,757 4,385.00
80,757 – 80,791 4,387.00
80,791 – 80,826 4,389.00
80,826 – 80,861 4,391.00
80,861 – 80,896 4,393.00
80,896 – 80,930 4,395.00
80,930 – 80,965 4,397.00
80,965 – 81,000 4,399.00
81,000 – 81,035 4,401.00
81,035 – 81,070 4,403.00
81,070 – 81,104 4,405.00
81,104 – 81,139 4,407.00
81,139 – 81,174 4,409.00
81,174 – 81,209 4,411.00
81,209 – 81,243 4,413.00
81,243 – 81,278 4,415.00
81,278 – 81,313 4,417.00
81,313 – 81,348 4,419.00
81,348 – 81,383 4,421.00
81,383 – 81,417 4,423.00
81,417 – 81,452 4,425.00
81,452 – 81,487 4,427.00
81,487 – 81,522 4,429.00
81,522 – 81,557 4,431.00
81,557 – 81,591 4,433.00
81,591 – 81,626 4,435.00
81,626 – 81,661 4,437.00
81,661 – 81,696 4,439.00
81,696 – 81,730 4,441.00
81,730 – 81,765 4,443.00
81,765 – 81,800 4,445.00
81,800 – 81,835 4,447.00
81,835 – 81,870 4,449.00
81,870 – 81,904 4,451.00
81,904 – 81,939 4,453.00
81,939 – 81,974 4,455.00
81,974 – 82,009 4,457.00
82,009 – 82,043 4,459.00
82,043 – 82,078 4,461.00
82,078 – 82,113 4,463.00
82,113 – 82,148 4,465.00
82,148 – 82,183 4,467.00
82,183 – 82,217 4,469.00
82,217 – 82,252 4,471.00
82,252 – 82,287 4,473.00
82,287 – 82,322 4,475.00
82,322 – 82,357 4,477.00
82,357 – 82,391 4,479.00
82,391 – 82,426 4,481.00
82,426 – 82,461 4,483.00
82,461 – 82,496 4,485.00
82,496 – 82,530 4,487.00
82,530 – 82,565 4,489.00
82,565 – 82,600 4,491.00
82,600 – 82,635 4,493.00
82,635 – 82,670 4,495.00
82,670 – 82,704 4,497.00
82,704 – 82,739 4,499.00
82,739 – 82,774 4,501.00
$ 82,774 – $ 82,809 $ 4,503.00
82,809 – 82,843 4,505.00
82,843 – 82,878 4,507.00
82,878 – 82,913 4,509.00
82,913 – 82,948 4,511.00
82,948 – 82,983 4,513.00
82,983 – 83,017 4,515.00
83,017 – 83,052 4,517.00
83,052 – 83,087 4,519.00
83,087 – 83,122 4,521.00
83,122 – 83,157 4,523.00
83,157 – 83,191 4,525.00
83,191 – 83,226 4,527.00
83,226 – 83,261 4,529.00
83,261 – 83,296 4,531.00
83,296 – 83,330 4,533.00
83,330 – 83,365 4,535.00
83,365 – 83,400 4,537.00
83,400 – 83,435 4,539.00
83,435 – 83,470 4,541.00
83,470 – 83,504 4,543.00
83,504 – 83,539 4,545.00
83,539 – 83,574 4,547.00
83,574 – 83,609 4,549.00
83,609 – 83,643 4,551.00
83,643 – 83,678 4,553.00
83,678 – 83,713 4,555.00
83,713 – 83,748 4,557.00
83,748 – 83,783 4,559.00
83,783 – 83,817 4,561.00
83,817 – 83,852 4,563.00
83,852 – 83,887 4,565.00
83,887 – 83,922 4,567.00
83,922 – 83,957 4,569.00
83,957 – 83,991 4,571.00
83,991 – 84,026 4,573.00
84,026 – 84,061 4,575.00
84,061 – 84,096 4,577.00
84,096 – 84,130 4,579.00
84,130 – 84,165 4,581.00
84,165 – 84,200 4,583.00
84,200 – 84,235 4,585.00
84,235 – 84,270 4,587.00
84,270 – 84,304 4,589.00
84,304 – 84,339 4,591.00
84,339 – 84,374 4,593.00
84,374 – 84,409 4,595.00
84,409 – 84,443 4,597.00
84,443 – 84,478 4,599.00
84,478 – 84,513 4,601.00
84,513 – 84,548 4,603.00
84,548 – 84,583 4,605.00
84,583 – 84,617 4,607.00
84,617 – 84,652 4,609.00
84,652 – 84,687 4,611.00
84,687 – 84,722 4,613.00
84,722 – 84,757 4,615.00
84,757 – 84,791 4,617.00
84,791 – 84,826 4,619.00
84,826 – 84,861 4,621.00
84,861 – 84,896 4,623.00
84,896 – 84,930 4,625.00
84,930 – 84,965 4,627.00
84,965 – 85,000 4,629.00
$ 85,000 – $ 85,035 $ 4,631.00
85,035 – 85,070 4,633.00
85,070 – 85,104 4,635.00
85,104 – 85,139 4,637.00
85,139 – 85,174 4,639.00
85,174 – 85,209 4,641.00
85,209 – 85,243 4,643.00
85,243 – 85,278 4,645.00
85,278 – 85,313 4,647.00
85,313 – 85,348 4,649.00
85,348 – 85,383 4,651.00
85,383 – 85,417 4,653.00
85,417 – 85,452 4,655.00
85,452 – 85,487 4,657.00
85,487 – 85,522 4,659.00
85,522 – 85,557 4,661.00
85,557 – 85,591 4,663.00
85,591 – 85,626 4,665.00
85,626 – 85,661 4,667.00
85,661 – 85,696 4,669.00
85,696 – 85,730 4,671.00
85,730 – 85,765 4,673.00
85,765 – 85,800 4,675.00
85,800 – 85,835 4,677.00
85,835 – 85,870 4,679.00
85,870 – 85,904 4,681.00
85,904 – 85,939 4,683.00
85,939 – 85,974 4,685.00
85,974 – 86,009 4,687.00
86,009 – 86,043 4,689.00
86,043 – 86,078 4,691.00
86,078 – 86,113 4,693.00
86,113 – 86,148 4,695.00
86,148 – 86,183 4,697.00
86,183 – 86,217 4,699.00
86,217 – 86,252 4,701.00
86,252 – 86,287 4,703.00
86,287 – 86,322 4,705.00
86,322 – 86,357 4,707.00
86,357 – 86,391 4,709.00
86,391 – 86,426 4,711.00
86,426 – 86,461 4,713.00
86,461 – 86,496 4,715.00
86,496 – 86,530 4,717.00
86,530 – 86,565 4,719.00
86,565 – 86,600 4,721.00
86,600 – 86,635 4,723.00
86,635 – 86,670 4,725.00
86,670 – 86,704 4,727.00
86,704 – 86,739 4,729.00
86,739 – 86,774 4,731.00
86,774 – 86,809 4,733.00
86,809 – 86,843 4,735.00
86,843 – 86,878 4,737.00
86,878 – 86,913 4,739.00
86,913 – 86,948 4,741.00
86,948 – 86,983 4,743.00
86,983 – 87,017 4,745.00
87,017 – 87,052 4,747.00
87,052 – 87,087 4,749.00
87,087 – 87,122 4,751.00
87,122 – 87,157 4,753.00
87,157 – 87,191 4,755.00
87,191 – 87,226 4,757.00
47
TAX TABLE (Cont’d)
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
Taxable But Your
Income is Less Tax
At Least Than Is
$ 87,226 – $ 87,261 $ 4,759.00
87,261 – 87,296 4,761.00
87,296 – 87,330 4,763.00
87,330 – 87,365 4,765.00
87,365 – 87,400 4,767.00
87,400 – 87,435 4,769.00
87,435 – 87,470 4,771.00
87,470 – 87,504 4,773.00
87,504 – 87,539 4,775.00
87,539 – 87,574 4,777.00
87,574 – 87,609 4,779.00
87,609 – 87,643 4,781.00
87,643 – 87,678 4,783.00
87,678 – 87,713 4,785.00
87,713 – 87,748 4,787.00
87,748 – 87,783 4,789.00
87,783 – 87,817 4,791.00
87,817 – 87,852 4,793.00
87,852 – 87,887 4,795.00
87,887 – 87,922 4,797.00
87,922 – 87,957 4,799.00
87,957 – 87,991 4,801.00
87,991 – 88,026 4,803.00
88,026 – 88,061 4,805.00
88,061 – 88,096 4,807.00
88,096 – 88,130 4,809.00
88,130 – 88,165 4,811.00
88,165 – 88,200 4,813.00
88,200 – 88,235 4,815.00
88,235 – 88,270 4,817.00
88,270 – 88,304 4,819.00
88,304 – 88,339 4,821.00
88,339 – 88,374 4,823.00
88,374 – 88,409 4,825.00
88,409 – 88,443 4,827.00
88,443 – 88,478 4,829.00
88,478 – 88,513 4,831.00
88,513 – 88,548 4,833.00
88,548 – 88,583 4,835.00
88,583 – 88,617 4,837.00
88,617 – 88,652 4,839.00
88,652 – 88,687 4,841.00
88,687 – 88,722 4,843.00
88,722 – 88,757 4,845.00
88,757 – 88,791 4,847.00
88,791 – 88,826 4,849.00
88,826 – 88,861 4,851.00
88,861 – 88,896 4,853.00
88,896 – 88,930 4,855.00
88,930 – 88,965 4,857.00
88,965 – 89,000 4,859.00
89,000 – 89,035 4,861.00
89,035 – 89,070 4,863.00
89,070 – 89,104 4,865.00
89,104 – 89,139 4,867.00
89,139 – 89,174 4,869.00
89,174 – 89,209 4,871.00
89,209 – 89,243 4,873.00
89,243 – 89,278 4,875.00
89,278 – 89,313 4,877.00
89,313 – 89,348 4,879.00
89,348 – 89,383 4,881.00
89,383 – 89,417 4,883.00
89,417 – 89,452 4,885.00
$ 89,452 – $ 89,487 $ 4,887.00
89,487 – 89,522 4,889.00
89,522 – 89,557 4,891.00
89,557 – 89,591 4,893.00
89,591 – 89,626 4,895.00
89,626 – 89,661 4,897.00
89,661 – 89,696 4,899.00
89,696 – 89,730 4,901.00
89,730 – 89,765 4,903.00
89,765 – 89,800 4,905.00
89,800 – 89,835 4,907.00
89,835 – 89,870 4,909.00
89,870 – 89,904 4,911.00
89,904 – 89,939 4,913.00
89,939 – 89,974 4,915.00
89,974 – 90,009 4,917.00
90,009 – 90,043 4,919.00
90,043 – 90,078 4,921.00
90,078 – 90,113 4,923.00
90,113 – 90,148 4,925.00
90,148 – 90,183 4,927.00
90,183 – 90,217 4,929.00
90,217 – 90,252 4,931.00
90,252 – 90,287 4,933.00
90,287 – 90,322 4,935.00
90,322 – 90,357 4,937.00
90,357 – 90,391 4,939.00
90,391 – 90,426 4,941.00
90,426 – 90,461 4,943.00
90,461 – 90,496 4,945.00
90,496 – 90,530 4,947.00
90,530 – 90,565 4,949.00
90,565 – 90,600 4,951.00
90,600 – 90,635 4,953.00
90,635 – 90,670 4,955.00
90,670 – 90,704 4,957.00
90,704 – 90,739 4,959.00
90,739 – 90,774 4,961.00
90,774 – 90,809 4,963.00
90,809 – 90,843 4,965.00
90,843 – 90,878 4,967.00
90,878 – 90,913 4,969.00
90,913 – 90,948 4,971.00
90,948 – 90,983 4,973.00
90,983 – 91,017 4,975.00
91,017 – 91,052 4,977.00
91,052 – 91,087 4,979.00
91,087 – 91,122 4,981.00
91,122 – 91,157 4,983.00
91,157 – 91,191 4,985.00
91,191 – 91,226 4,987.00
91,226 – 91,261 4,989.00
91,261 – 91,296 4,991.00
91,296 – 91,330 4,993.00
91,330 – 91,365 4,995.00
91,365 – 91,400 4,997.00
91,400 – 91,435 4,999.00
91,435 – 91,470 5,001.00
91,470 – 91,504 5,003.00
91,504 – 91,539 5,005.00
91,539 – 91,574 5,007.00
91,574 – 91,609 5,009.00
91,609 – 91,643 5,011.00
91,643 – 91,678 5,013.00
$ 91,678 – $ 91,713 $ 5,015.00
91,713 – 91,748 5,017.00
91,748 – 91,783 5,019.00
91,783 – 91,817 5,021.00
91,817 – 91,852 5,023.00
91,852 – 91,887 5,025.00
91,887 – 91,922 5,027.00
91,922 – 91,957 5,029.00
91,957 – 91,991 5,031.00
91,991 – 92,026 5,033.00
92,026 – 92,061 5,035.00
92,061 – 92,096 5,037.00
92,096 – 92,130 5,039.00
92,130 – 92,165 5,041.00
92,165 – 92,200 5,043.00
92,200 – 92,235 5,045.00
92,235 – 92,270 5,047.00
92,270 – 92,304 5,049.00
92,304 – 92,339 5,051.00
92,339 – 92,374 5,053.00
92,374 – 92,409 5,055.00
92,409 – 92,443 5,057.00
92,443 – 92,478 5,059.00
92,478 – 92,513 5,061.00
92,513 – 92,548 5,063.00
92,548 – 92,583 5,065.00
92,583 – 92,617 5,067.00
92,617 – 92,652 5,069.00
92,652 – 92,687 5,071.00
92,687 – 92,722 5,073.00
92,722 – 92,757 5,075.00
92,757 – 92,791 5,077.00
92,791 – 92,826 5,079.00
92,826 – 92,861 5,081.00
92,861 – 92,896 5,083.00
92,896 – 92,930 5,085.00
92,930 – 92,965 5,087.00
92,965 – 93,000 5,089.00
93,000 – 93,035 5,091.00
93,035 – 93,070 5,093.00
93,070 – 93,104 5,095.00
93,104 – 93,139 5,097.00
93,139 – 93,174 5,099.00
93,174 – 93,209 5,101.00
93,209 – 93,243 5,103.00
93,243 – 93,278 5,105.00
93,278 – 93,313 5,107.00
93,313 – 93,348 5,109.00
93,348 – 93,383 5,111.00
93,383 – 93,417 5,113.00
93,417 – 93,452 5,115.00
93,452 – 93,487 5,117.00
93,487 – 93,522 5,119.00
93,522 – 93,557 5,121.00
93,557 – 93,591 5,123.00
93,591 – 93,626 5,125.00
93,626 – 93,661 5,127.00
93,661 – 93,696 5,129.00
93,696 – 93,730 5,131.00
93,730 – 93,765 5,133.00
93,765 – 93,800 5,135.00
93,800 – 93,835 5,137.00
93,835 – 93,870 5,139.00
93,870 – 93,904 5,141.00
$ 93,904 – $ 93,939 $ 5,143.00
93,939 – 93,974 5,145.00
93,974 – 94,009 5,147.00
94,009 – 94,043 5,149.00
94,043 – 94,078 5,151.00
94,078 – 94,113 5,153.00
94,113 – 94,148 5,155.00
94,148 – 94,183 5,157.00
94,183 – 94,217 5,159.00
94,217 – 94,252 5,161.00
94,252 – 94,287 5,163.00
94,287 – 94,322 5,165.00
94,322 – 94,357 5,167.00
94,357 – 94,391 5,169.00
94,391 – 94,426 5,171.00
94,426 – 94,461 5,173.00
94,461 – 94,496 5,175.00
94,496 – 94,530 5,177.00
94,530 – 94,565 5,179.00
94,565 – 94,600 5,181.00
94,600 – 94,635 5,183.00
94,635 – 94,670 5,185.00
94,670 – 94,704 5,187.00
94,704 – 94,739 5,189.00
94,739 – 94,774 5,191.00
94,774 – 94,809 5,193.00
94,809 – 94,843 5,195.00
94,843 – 94,878 5,197.00
94,878 – 94,913 5,199.00
94,913 – 94,948 5,201.00
94,948 – 94,983 5,203.00
94,983 – 95,017 5,205.00
95,017 – 95,052 5,207.00
95,052 – 95,087 5,209.00
95,087 – 95,122 5,211.00
95,122 – 95,157 5,213.00
95,157 – 95,191 5,215.00
95,191 – 95,226 5,217.00
95,226 – 95,261 5,219.00
95,261 – 95,296 5,221.00
95,296 – 95,330 5,223.00
95,330 – 95,365 5,225.00
95,365 – 95,400 5,227.00
95,400 – 95,435 5,229.00
95,435 – 95,470 5,231.00
95,470 – 95,504 5,233.00
95,504 – 95,539 5,235.00
95,539 – 95,574 5,237.00
95,574 – 95,609 5,239.00
95,609 – 95,643 5,241.00
95,643 – 95,678 5,243.00
95,678 – 95,713 5,245.00
95,713 – 95,748 5,247.00
95,748 – 95,783 5,249.00
95,783 – 95,817 5,251.00
95,817 – 95,852 5,253.00
95,852 – 95,887 5,255.00
95,887 – 95,922 5,257.00
95,922 – 95,957 5,259.00
95,957 – 95,991 5,261.00
95,991 – 96,026 5,263.00
96,026 – 96,061 5,265.00
96,061 – 96,096 5,267.00
96,096 – 96,130 5,269.00
$ 96,130 – $ 96,165 $ 5,271.00
96,165 – 96,200 5,273.00
96,200 – 96,235 5,275.00
96,235 – 96,270 5,277.00
96,270 – 96,304 5,279.00
96,304 – 96,339 5,281.00
96,339 – 96,374 5,283.00
96,374 – 96,409 5,285.00
96,409 – 96,443 5,287.00
96,443 – 96,478 5,289.00
96,478 – 96,513 5,291.00
96,513 – 96,548 5,293.00
96,548 – 96,583 5,295.00
96,583 – 96,617 5,297.00
96,617 – 96,652 5,299.00
96,652 – 96,687 5,301.00
96,687 – 96,722 5,303.00
96,722 – 96,757 5,305.00
96,757 – 96,791 5,307.00
96,791 – 96,826 5,309.00
96,826 – 96,861 5,311.00
96,861 – 96,896 5,313.00
96,896 – 96,930 5,315.00
96,930 – 96,965 5,317.00
96,965 – 97,000 5,319.00
97,000 – 97,035 5,321.00
97,035 – 97,070 5,323.00
97,070 – 97,104 5,325.00
97,104 – 97,139 5,327.00
97,139 – 97,174 5,329.00
97,174 – 97,209 5,331.00
97,209 – 97,243 5,333.00
97,243 – 97,278 5,335.00
97,278 – 97,313 5,337.00
97,313 – 97,348 5,339.00
97,348 – 97,383 5,341.00
97,383 – 97,417 5,343.00
97,417 – 97,452 5,345.00
97,452 – 97,487 5,347.00
97,487 – 97,522 5,349.00
97,522 – 97,557 5,351.00
97,557 – 97,591 5,353.00
97,591 – 97,626 5,355.00
97,626 – 97,661 5,357.00
97,661 – 97,696 5,359.00
97,696 – 97,730 5,361.00
97,730 – 97,765 5,363.00
97,765 – 97,800 5,365.00
97,800 – 97,835 5,367.00
97,835 – 97,870 5,369.00
97,870 – 97,904 5,371.00
97,904 – 97,939 5,373.00
97,939 – 97,974 5,375.00
97,974 – 98,009 5,377.00
98,009 – 98,043 5,379.00
98,043 – 98,078 5,381.00
98,078 – 98,113 5,383.00
98,113 – 98,148 5,385.00
98,148 – 98,183 5,387.00
98,183 – 98,217 5,389.00
98,217 – 98,252 5,391.00
98,252 – 98,287 5,393.00
98,287 – 98,321 5,395.00
98,321 – 98,356 5,397.00
Visit our website at www.tax.virginia.gov for expanded tax tables and our online tax calculator.
48
49
2022 Income Tax Return Mailing Addresses and Locality Codes
You may mail your income tax return to your Commissioner of the Revenue at the address below or directly
to the Department of Taxation at the addresses listed at the bottom of the next page.
* DENOTES DIRECTOR OF FINANCE ** DENOTES DIRECTOR, DEPARTMENT OF TAX ADMINISTRATION
Charlottesville City - 540
P.O. Box 2964, Charlottesville, VA 22902-2964
434-970-3160
Chesapeake City - 550
P.O. Box 15285, Chesapeake, VA 23328-5285
757-382-6736
Chestereld County - 041
804-748-1281
Clarke County - 043
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-955-5108
Colonial Heights City - 570
P.O. Box 3401, Colonial Heights, VA 23834
804-520-9280
Covington City - 580
P.O. Drawer 58, Covington, VA 24426-0058
540-965-6350
Craig County - 045
P.O. Box 186, New Castle, VA 24127
540-864-6241
Culpeper County - 047
P.O. Box 1807, Culpeper, VA 22701
540-727-3443
Cumberland County - 049
P.O. Box 77, Cumberland, VA 23040
804-492-4280
Danville City - 590
P.O. Box 480, Danville, VA 24543
434-799-5145
Dickenson County - 051
P.O. Box 1067, Clintwood, VA 24228
276-926-1646
Dinwiddie County - 053
P.O. Box 104, Dinwiddie, VA 23841
804-469-4500, Ext. 4
Emporia City - 595
P.O. Box 956. Emporia, VA 23847
434-634-5405
Essex County - 057
P.O. Box 879, Tappahannock, VA 22560
804-443-4737
Fairfax City - 600
Rm. 224, City Hall, 10455 Armstrong St.
Fairfax, VA 22030
703-385-7885
Fairfax County ** - 059
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-222-8234
Falls Church City - 610
300 Park Ave., # 202W
Falls Church, VA 22046-3301
703-248-5065
Fauquier County - 061
P.O. Box 149, Warrenton, VA 20188-0149
540-422-8163
Floyd County - 063
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-745-9345
Fluvanna County - 065
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
434-591-1940
Franklin City - 620
207 West Second Ave., Franklin, VA 23851
757-562-8552
Franklin County - 067
1255 Franklin St., Ste. 102, Rocky Mt., VA 24151
540-483-3083
Frederick County - 069
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-665-5681
Accomack County – 001
P.O. Box 186, Accomac, VA 23301-0186
757-787-5747
Albemarle County * - 003
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
434-296-5851
Alexandria City* - 510
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-746-4800
Alleghany County - 005
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-863-6640
Amelia County - 007
P.O. Box 269, Amelia, VA 23002
804-561-2158
Amherst County - 009
P.O. Box 719, Amherst, VA 24521
434-946-9310
Appomattox County - 011
P.O. Box 125, Appomattox, VA 24522
434-352-7450
Arlington County - 013
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-228-4017
Augusta County - 015
P.O. Box 959, Verona, VA 24482
540-245-5640
Bath County - 017
P.O. Box 130, Warm Springs, VA 24484
540-839-7231
Bedford County - 019
122 E. Main St., Suite 103, Bedford, VA 24523
540-586-7621
Bland County - 021
P.O. Box 130, Bland, VA 24315
276-688-4291
Botetourt County - 023
57 S. Center Dr., Daleville, VA 24083
540-928-2050
Bristol City - 520
497 Cumberland St., Room 101, Bristol, VA 24201
276-645-7316
Brunswick County - 025
P.O. Box 669, Lawrenceville, VA 23868
434-848-2313
Buchanan County - 027
P.O. Box 1042, Grundy, VA 24614
276-935-6542
Buckingham County - 029
P.O. Box 138, Buckingham, VA 23921
434-969-4972
Buena Vista City - 530
2039 Sycamore Ave., Buena Vista, VA 24416
540-261-8611
Campbell County - 031
P.O. Box 66, Rustburg, VA 24588
434-332-9518
Caroline County - 033
P.O. Box 819, Bowling Green, VA 22427
804-633-4059
Carroll County - 035
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-730-3080
Charles City County - 036
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-652-2161
Charlotte County - 037
P.O. Box 308, Charlotte C.H., VA 23923
434-542-5546
Fredericksburg City - 630
P.O. Box 644, Fredericksburg, VA 22404
540-372-1004
Galax City* - 640
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-236-2528
Giles County - 071
130 N. Main St., Pearisburg, VA 24134
540-921-3321
Gloucester County - 073
6489 Main St., Suite 137, Gloucester, VA 23061
804-693-3451
Goochland County - 075
P.O. Box 60, Goochland, VA 23063
804-556-5807
Grayson County - 077
P.O. Box 126, Independence, VA 24348
276-773-2381
Greene County - 079
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
434-985-5211
Greensville County - 081
1781 Greensville County Circle, Room 132,
Emporia, VA 23847
434-348-4227
Halifax County - 083
P.O. Box 1847, Halifax, VA 24558
434-476-3314
Hampton City - 650
P.O. Box 636, Hampton, VA 23669-0636
757-727-6690
Hanover County - 085
P.O. Box 129, Hanover, VA 23069
804-365-6129
Harrisonburg City - 660
409 S Main St., Harrisonburg, VA 22801-3610
540-432-7704
Henrico County * - 087
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-501-4263
Henry County - 089
P.O. Box 1077, Collinsville, VA 24078-1077
276-634-4690
Highland County - 091
P.O. Box 148, Monterey, VA 24465
540-468-2142
Hopewell City - 670
P.O. Box 1604, Hopewell, VA 23860
804-541-2237
Isle of Wight County - 093
P.O. Box 107, Isle of Wight, VA 23397-0107
757-365-6301
James City County - 095
P.O. Box 283, Williamsburg, VA 23187
757-253-6695
King and Queen County - 097
P.O. Box 178, King & Queen Courthouse, VA 23085
804-785-5976
King George County - 099
10459 Courthouse Dr., Suite 101,
King George, VA 22485-3865
540-775-4664
King William County - 101
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-769-4941
Lancaster County - 103
8311 Mary Ball Rd., Room 203, Lancaster, VA 22503
804-462-7920
Lee County - 105
P.O. Box 96, Jonesville, VA 24263
276-346-7722
COUNTIES AND CITIES
50
You may mail your income tax return directly to the Department of Taxation at the
addresses listed below or to your Commissioner of the Revenue at the above address.
REFUND RETURNS TAX DUE RETURNS
Virginia Department of Taxation Virginia Department of Taxation
P.O. Box 1498 P.O. Box 760
Richmond, VA 23218-1498 Richmond, VA 23218-0760
COUNTIES and CITIES (CONTINUED)
Lexington City - 678
300 E Washington St, Room 103, Lexington, VA 24450
540-462-3701
Loudoun County - 107
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-777-0260
Louisa County - 109
1 Woolfolk Ave. Ste.203, Louisa, VA 23093
540-967-3432
Lunenburg County - 111
11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952
434-696-2516
Lynchburg City - 680
P.O. Box 858, Lynchburg, VA 24505-0858
434-455-3870
Madison County - 113
P.O. Box 56, Madison, VA 22727
540-948-4421
Manassas City - 683
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-257-8222
Manassas Park City - 685
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-335-8825
Martinsville City - 690
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-403-5131
Mathews County - 115
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-725-7168
Mecklenburg County - 117
P.O. Box 360, Boydton, VA 23917
434-738-6191, Ext. 4272
Middlesex County - 119
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-758-5331
Montgomery County - 121
755 Roanoke St., Ste. 1-A, Christiansburg, VA 24073
540-382-5710
Nelson County - 125
P.O. Box 246, Lovingston, VA 22949
434-263-7070
New Kent County - 127
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-966-9610
Newport News City - 700
2400 Washington Ave., Newport News, VA 23607
757-926-8653
Norfolk City - 710
P.O. Box 2260, Norfolk, VA 23501-2260
757-664-7885
Northampton County - 131
P.O. Box 65, Eastville, VA 23347
757-678-0446
Northumberland County - 133
P.O. Box 309, Heathsville, VA 22473
804-580-4600
Norton City - 720
P.O. Box 347, Norton, VA 24273
276-679-0031
Nottoway County - 135
P.O. Box 5, Nottoway, VA 23955
434-645-9317
Orange County - 137
P.O. Box 389, Orange, VA 22960
540-672-4441
Page County - 139
103 S. Court St., Suite C, Luray, VA 22835
540-743-3840
Patrick County - 141
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
276-694-7131
Petersburg City - 730
144 N. Sycamore St., Petersburg, VA 23803
804-733-2315
Pittsylvania County - 143
P.O. Box 272 ,Chatham, VA 24531-0272
434-432-7940
Poquoson City - 735
500 City Hall Ave., Poquoson, VA 23662
757-868-3020
Portsmouth City - 740
801 Crawford St., Portsmouth, VA 23704
757-393-8773
Powhatan County - 145
3834 Old Buckingham Rd., Ste. C, Powhatan, VA
23139
804-598-5616
Prince Edward County - 147
P.O. Box 446, Farmville, VA 23901
434-392-3231
Prince George County - 149
P.O. Box 155, Prince George, VA 23875
804-722-8740
Prince William County* - 153
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-792-6710
Pulaski County - 155
52 West Main Street, Ste. 200, Pulaski, VA 24301
540-980-7750
Radford City - 750
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-731-3613
Rappahannock County - 157
P.O. Box 115, Washington, VA 22747
540-675-5370
Richmond City - 760
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
804-646-6474
Richmond County - 159
P.O. Box 366, Warsaw, VA 22572
804-333-3722
Roanoke City - 770
P.O. Box 718, Roanoke, VA 24004
540-853-6543
Roanoke County - 161
P.O. Box 21709, Roanoke, VA 24018
540-772-2049
Rockbridge County - 163
P.O. Box 1160, Lexington, VA 24450
540-463-3431
Rockingham County - 165
20 E. Gay St., Harrisonburg, VA 22802
540-564-3000
Russell County - 167
137 Highland Dr., Ste. C, Lebanon, VA 24266
276-889-8018
Salem City - 775
P.O. Box 869, Salem, VA 24153-0869
540-375-3019
Scott County - 169
190 Beech Street, Suite 206, Gate City, VA 24251
276-386-7692
Shenandoah County - 171
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
540-459-6170
Smyth County - 173
P.O. Box 985. Marion, VA 24354
276-782-4040
Southampton County - 175
Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760
757-653-3030
Spotsylvania County - 177
P.O. Box 175, Spotsylvania, VA 22553
540-507-7058
Staord County - 179
540-658-4132
Staunton City - 790
P.O. Box 4, Staunton, VA 24402-0004
540-332-3829
Suolk City - 800
757-514-4260
Surry County - 181
P.O. Box 35, Surry, VA 23883
757-294-5225
Sussex County - 183
P.O. Box 1398, Sussex, VA 23884
434-246-1030
Tazewell County - 185
135 Court St.,Suite 301, Tazewell, VA 24651-0020
276-385-1235
Virginia Beach City - 810
2401 Courthouse Dr., Bldg.1,
Virginia Beach, VA 23456
757-385-4483
Warren County - 187
P.O. Box 1775, Front Royal, VA 22630-0038
540-635-2651
Washington County - 191
One Government Center Place, Ste. C,
Abingdon, VA 24210
276-676-6270
Waynesboro City - 820
503 W. Main St., Room 107, Waynesboro, VA 22980
540-942-6612
Westmoreland County - 193
P.O. Box 68, Montross, VA 22520
804-493-0113
Williamsburg City - 830
P.O. Box 245, Williamsburg, VA 23187
757-220-6150
Winchester City - 840
21 South Kent St., Ste. 100, Winchester, VA 22601
540-667-1815
Wise County - 195
P.O. Box 1278, Wise, VA 24293
276-328-3556
Wythe County - 197
225 S. 4th Street, Room 101, Wytheville, VA 24382
276-223-6015
York County - 199
P.O. Box 90, Yorktown, VA 23690-0090
757-890-3381
