2022 Virginia Form 763 Nonresident Individual Income Tax Instructions

Va. Dept. of Taxation 2614090 Rev. 11/22

2022

Virginia Form 763

Nonresident

Individual Income Tax Instructions

u Please le electronically! u

Filing on paper means waiting longer for your refund.

Here are 6 advantages of ling electronically:

• FASTER REFUND – File electronically and request your refund as a direct deposit into your bank

account.

• FEWER MISTAKES – Electronic ling does the math for you and helps avoid costly mistakes, such

as transposing numbers and calculation errors.

• EASY TO USE – Follow step-by-step instructions for easy guidance through completing your

return.

• PROOF OF RECEIPT – When you le electronically, you’ll get a conrmation your return was

received.

• CONFIDENTIALITY – Our electronic ling options meet strict security guidelines to protect your

identity and personal information.

• CONVENIENCE – Access your tax account from anywhere 24/7.

www.tax.virginia.gov

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 ............................................................................................................................................ 9

Balance Due Returns ............................................................................................................................... 9

Avoid Common Mistakes .......................................................................................................................... 9

How to Assemble Your Return ................................................................................................................. 9

Form 763 Line Instructions........................................................................................................................ 9

Name, Address and Social Security Number (SSN) ................................................................................. 9

Check Boxes .......................................................................................................................................... 10

Filing Status ............................................................................................................................................ 10

Exemptions ............................................................................................................................................. 10

Age Deduction Worksheet ...................................................................................................................... 12

Payment Options .................................................................................................................................... 16

Refund Options ....................................................................................................................................... 17

Nonresident Allocation Percentage Table ............................................................................................... 17

Line Instructions for Virginia Schedule 763 ADJ................................................................................... 18

Fixed Date Conformity Update ............................................................................................................... 18

Additions to Federal Adjusted Gross Income ......................................................................................... 18

Subtractions from Federal Adjusted Gross Income ................................................................................ 20

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

Instructions for Virginia Schedule VAC .................................................................................................. 27

Virginia529 and ABLE Contributions ...................................................................................................... 27

Other Voluntary Contributions ................................................................................................................ 28

Credit for Taxes Paid to Another State .................................................................................................. 33

Schedule OSC Line Instructions ............................................................................................................. 33

Tax Rate Schedule .................................................................................................................................... 35

Mailing Addresses and Telephone Numbers .................................................. Back Cover of this Booklet

Table of Contents

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 December Internal Revenue Code (IRC) was advanced from December

31, 2020 to December 31, 202131, 2020 to December 31, 2021, subject to certain subject to certain

exceptionsexceptions. This legislation also allows Virginia to generally

conform to the American Rescue Plan Act of 2021 (ARPA)

and provides additional benets 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 ve-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: Individuals will

continue to reference the instructions 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 2022, Virginia will

deconform from the increase in the medical expense

deduction. See Virginia Schedule A and the Schedule A

Instructions for more information.

Increase in Standard Deduction: New legislation enacted

during the 2022 General Assembly session increases the

standard deduction from $4,500 to $8,000 for single lers

and from $9,000 to $16,000 for married lers ling jointly.

The increase for Taxable Year 2022 is contingent on annual

revenue growth of at least ve 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 ve percent for the twelve-month period of July

2022 through June 2023. If the ve percent growth rate is

not 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 Taxable Year 2019: $3,000 for single lers

and $6,000 for married couples ling jointly.

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: Effective for taxable

years beginning on and after January 1, 2022, but before

January 1, 2025, a nonrefundable individual income tax

credit is available for expenses incurred by a taxpayer for

the implementation of benecial hardwood management

practices on a minimum of ve acres of forestland, or a one-

acre minimum hardwood aorestation planting. The credit is

equal to the eligible expenditures up to $1,000.

“Eligible expenditures” are direct expenses incurred by

a taxpayer related to implementing benecial hardwood

management practices pursuant to best practices developed

by the Department of Forestry. For more details, see

Schedule CR Instructions.

Deduction for Eligible Educators: For taxable years

beginning on and after January 1, 2022, but before January

1, 2025, an individual income tax deduction is allowed for up

to $500 for the amount actually paid or incurred for eligible

educator qualifying expenses. An “Eligible educator” is an

individual who for at least 900 hours during the taxable year

served as a Virginia licensed teacher, instructor, student

counselor, special needs personnel, principal, or student aide

for public or private primary and secondary school students

in Virginia. See instructions for more information.

Food Crop Donation Tax Credit Sunset Date Extension:

The sunset date for the Food Crop Donation Tax Credit has

been extended through taxable year 2022.

Major Business Facility Tax Credit Sunset Date

Extension: The sunset date for the Major Business Facility

Tax Credit has been extended from July 1, 2022, to July 1,

2025.

Changes to Worker Training Tax Credit: The sunset date

of the portion of the Worker Training Tax Credit for eligible

worker training has been extended from July 1, 2022, to July

1, 2025. The sunset date of the portion of the Worker Training

Tax Credit for a business primarily engaged in manufacturing

has been extended from January 1, 2022, to January 1, 2025.

For taxable years beginning on and after January 1, 2022,

the credit has been expanded by allowing businesses to

earn credits with respect to courses at any Virginia public

institution of higher education. See Form WTC and Schedule

CR instructions for more information.

Expansion of Community of Opportunity Tax Credit: The

Community of Opportunity Tax Credit has been expanded

by permitting certain landlords with qualied housing units

located in all census tracts 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

and individuals were ling 2021 returns during the 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.

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:

For taxable years beginning on or after January 1, 2018

individuals are required to file and remit payment using

an electronic medium if (i) any installment payment of

estimated tax exceeds or can reasonably be expected to

exceed $1,500, (ii) any payment made with regard to a

return or extension of time to file exceeds $1,500, or (iii) the

taxpayer’s estimated total tax liability exceeds $6,000. If any

of the thresholds above apply to you, all future individual

income tax payments must be made electronically. This

includes all payments for estimated taxes, extensions of

time to file, and any other amounts due when a return is

filed.

Consumer’s Use Tax: If you purchased merchandise

by Internet, telephone, or mail, or you purchased any

merchandise outside Virginia and paid no sales tax you

may be required to pay Consumer’s Use Tax. Report the

applicable tax on Form 763, Line 33.

Litter Tax: Every manufacturer, wholesaler, distributor or

retailer of the following products is subject to the Litter Tax.

• Food for Human or Pet Consumption

• Groceries

• Cigarettes and Tobacco

• Soft Drinks and Carbonated Waters

• Distilled Spirits, Wine, Beer and Other Malt

Beverages

• Newspaper or Magazines

• Paper Products and Household Paper

• Glass and Metal Containers

• Plastic or Fiber Containers made of Synthetic

Material

• Cleaning Agents and Toiletries

• Nondrug Drugstore Sundries

• Motor Vehicle Parts

Businesses become subject to the tax on the first January

1 they are in business. The Litter Tax return, Form 200, and

payment of the tax are due on May 1 of each year, for the

preceding calendar year.

File and pay your Litter Tax Return online using the

Department’s eForms. Complete the online version of the

Litter Tax Return as you would if you were completing a

paper form. Payments are made electronically and you may

schedule payments to be made on a future date.

If you are unable to file and pay electronically you may

request a waiver. You can obtain the waiver request form at

www.tax.virginia.gov or by calling 804.367.8037.

REMINDERS

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 on

the back cover for contact information.

ESTIMATED INCOME TAX FILING

If you did not have enough income tax withheld, you may need

to pay estimated income tax. Generally, you are required to make

payments of estimated income tax if your estimated Virginia tax

liability exceeds your Virginia withholding and other tax credits

by more than $150.

To make estimated tax payments online, visit the Department’s

website: 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, by law the Department may issue a

refund only if the amended return is filed within:

• 3 years from the due date of the original return, including valid

filing extensions;

• 1 year from the final determination of the amended federal

return or federal change, whichever is later, provided that the

allowable refund is not more than the decrease in Virginia tax

attributable to the federal change or correction;

• 1 year from the final determination of the amended return of

any other state or change or correction in the income tax of the

taxpayer for any other state, provided that the refund does not

exceed the amount of the decrease in Virginia tax attributable

to such change or correction;

• 2 years from the filing of an amended Virginia return resulting

in the payment of additional tax, provided that the current

amended return raises issues relating solely to the prior amended

return and that the refund does not exceed the amount of the tax

payment made as a result of the prior amended return; or

• 2 years from the payment of an assessment, provided the

amended return raises issues relating only to the prior assessment

and the refund does not exceed the amount of tax paid on the

prior assessment.

Form 763

If you are filing an amended return, check the amended return

box. In addition, enter the appropriate amended return reason

code (see below) in the space provided. Select the reason code

that best indicates why your return is being amended and enclose

the appropriate documentation.

Code Amended Return Reason

03 Federal Return Amended or Adjusted – Enclose copy

of IRS 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

Do not make any adjustments to the amended return to show that

you received a refund or paid a balance due as a result of the

original return.

Use the worksheet for amended returns below to determine if you

are due a refund or if any additional tax due should be paid with

your amended return.

Worksheet for Amended Returns

1. Income tax paid with original

return, plus additional income

tax paid after it was filed .........1 __________________

2. Add Line 1 above and Line 26

from amended Form 763

and enter the total here ............2 __________________

3. Overpayment, if any, as shown

on original return or as

previously adjusted..................3 __________________

4. Subtract Line 3 from Line 2 ....4 __________________

5. If Line 4 above is less than

Line 18 on amended Form 763,

subtract Line 4 above from

Line 18 on amended Form 763.

This is the Tax

You Owe .................................. 5 __________________

6. Refund. If Line 18 on amended

Form 763 is less than Line

4 above, subtract Line 18 on

amended Form 763 from Line

4 above. This is the Tax You

Overpaid ..................................6 __________________

Required Enclosures

If you filed an amended federal return, enclose a copy of your federal

Form 1040X or other claim form and supporting material with your

amended Virginia return to substantiate the amendment. In addition,

a copy of the final determination made by the IRS should be included

to verify acceptance of the amended federal return. If amending your

Virginia return for other reasons, enclose a statement explaining why

you are amending your return. Show any computations necessary

to verify the adjustments you are making. Submit your check or

money order with your return if you owe a balance due. Also, include

additional Forms W-2, 1099 or VK-1 with your return if claiming more

income tax withheld than what was claimed on your original return.

Federal Adjustments

If your federal income tax return was adjusted by the IRS during

the taxable year, an amended Virginia return must be filed within 1

year after the final determination of such federal change, correction

or renegotiation. Include a copy of the federal adjustments. See

“When to File” earlier in this section for additional information.

Net Operating Losses

Although there is no express statutory provision for a separate Virginia

net operating loss available for carryback or carryover, the amount

of federal net operating loss is the starting point in computing the

amount of deduction to be allowed on the Virginia return. Check

the amended return box located on the front of Form 763, indicating

that this is an amended return. Also, place the reason code “01” in

the adjacent box, indicating the return is the result of a net operating

loss (NOL) carryback. Be sure to enclose a complete copy of

your federal amended return and the Virginia Modification

Worksheet, if applicable. General instructions for computing the

NOL can be obtained from the Virginia Administrative Code (Title 23,

Taxation) website at law.lis.virginia.gov. Select the link for Virginia

Administrative Code and find Title 23 Taxation. Select Agency 10,

Department of Taxation and Chapter 110 Individual Income Tax.

General instructions are provided in 23VAC10-110-80 and 23VAC10-

110-81.

DECEASED TAXPAYERS

Surviving Spouse filing Joint Return: As the surviving spouse,

you are considered the primary taxpayer. To complete your return:

• List your name, Social Security Number and Date of Birth first

on the return.

• Include your spouse’s name, Social Security Number and Date

of Birth in the fields labeled for spouse.

• Check the “Deceased” box for your spouse.

• Any refund issued will be made payable to the surviving spouse.

The refund may be direct deposited.

• No additional documentation or forms are required.

Single Filers: If you are the court-appointed or certified Personal

Representative (also referred to as Executor or Administrator) of

the decedent’s estate, include a copy of the court certificate showing

your appointment with the return.

• Any refund issued will be made payable to the estate of the

decedent

• The refund will be issued as a check. The check may be cashed or

deposited with the endorsement of the 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.

• Nonresidents of Virginia with income at or above the filing

threshold must file if any of their income is from Virginia

sources.

• Residents of Virginia with income at or above the minimum

filing threshold must file.

For information on Virginia residency requirements, please read

the next section, “Residency Status.”

If your Virginia Adjusted Gross Income (VAGI) is at or above the

threshold amount shown in the following table, you are required to

file. VAGI is the Adjusted Gross Income on your federal return plus

any Virginia additions from Line 2, minus any Virginia subtractions

from Line 8. Information on Virginia additions and subtractions is

included in the instructions later in this booklet.

If your income is only from wages, salaries and interest from a

savings or checking account, your VAGI is usually the same as the

federal adjusted gross income shown on your federal return. Once

you have computed your VAGI, check the chart below to see if you

need to file a Virginia income tax return.

YOU DO NOT HAVE TO FILE IF YOU ARE:

Single and your VAGI is less than ..................$11,950

Married filing a joint return (both must

have Virginia Source Income) and your

combined VAGI is less than ............................$23,900

Married, spouse has no income from

any source and your VAGI is less than .......... $11,950

Married filing separately (on separate

forms) and your VAGI is less than .................. $11,950

If you are not required to file, but you had Virginia income tax

withheld or you made estimated payments, you are entitled to a

refund of the amount withheld or paid. You must file a return

to get a refund.

We periodically review and update the Department’s records to make

sure that we have correct return information. Sometimes, we have

to contact taxpayers to confirm that they did not need to file for a

given year. As a result, even if you do not need to file a return for

2022, you may receive an inquiry at a later date to verify your VAGI.

RESIDENCY STATUS

Residents

Every Virginia resident whose Virginia Adjusted Gross Income

is at or above the minimum filing threshold must file. Any

“federal area” such as a military or naval reservation, federal agency

or federal administration that is inside the geographical boundaries

of Virginia is considered a location in Virginia and non-active duty

residents of those areas are subject to Virginia income tax just like

residents of any other location in the state.

You may be required to file as a resident in two states if you are an

actual resident of one state and a domiciliary resident of another

state (see definitions below). If you are in this situation, you may

be able to take a credit on the return filed in the state of your legal

domicile. Refer to the instructions for Schedule OSC on Page 33

of these instructions 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 service member may be exempt from

Virginia individual income tax on income from services performed

in Virginia if (i) the service member is present in Virginia in

compliance with military orders; (ii) the spouse is in Virginia

solely to be with the service member; and (iii) they both maintain

domicile in another state that is the same for both spouses. For more

information, see Tax Bulletin 09-10 and Tax Bulletin 10-1 which

are available on the Department’s website at www.tax.virginia.gov.

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 le a Vir ginia Nonresident Individual Income Tax Return,

Form 763, and pay tax on income not specically exempted above.

Spouses of Military Personnel: For Taxable Year 2018 and after,

the Servicemember Civil Relief Act (SCRA), as amended by

Veterans Benefits and Transition Act, provides that the spouse of

a servicemember may 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 le Form 763-S to obtain

a refund.

If you meet any of the exceptions above and had Virginia withholding,

you may need to file Form 763-S, Virginia Special Nonresident Claim

For Individual Income Tax Withheld to claim your refund.

Part-Year Residents

You may be a part-year resident if your residency in Virginia began

or ended during the taxable year. Residents who move into or out of

Virginia during the taxable year and do not fall into either category

below are generally considered full-year residents.

• Virginia residents who move out of Virginia during the taxable

year and become domiciliary residents of another state are part-

year residents, provided they do not move back to Virginia for

at least 6 months.

• Those who move into Virginia during the taxable year and

become either domiciliary or actual residents of Virginia are

also considered part-year residents.

The distinction between full-year and part-year residents is

important in deciding which form to file and what income is taxable

in Virginia. To compute Virginia Adjusted Gross Income (VAGI)

and determine if VAGI meets the minimum filing threshold, part-

year residents who file Form 760PY are allowed a subtraction

from federal adjusted gross income equal to the amount of income

attributable to residence outside Virginia.

If you are a part-year resident and you do not file the correct

form, you will not compute the correct amount of tax. See the

next section, “WHICH FORM TO FILE.”

WHICH FORM TO FILE

Residents File Form 760

File Form 760 if you are a part-year resident and all of your income

came from Virginia sources or was received while you were a

Virginia resident. This will allow you to claim the full exemption

and standard or itemized deduction instead of computing partial

amounts as required for part-year residents filing Form 760PY.

Part-Year Residents File Form 760PY

As a general rule, part-year residents file Form 760PY. If 1 spouse is

a full-year resident and the other is a part-year resident, the couple

may file together on Form 760PY. The part-year resident spouse

will compute a prorated exemption amount. The full-year resident

spouse will claim the full exemption amount.

If you are a part-year resident who received Virginia source income,

as well as other income, during the portion of the year you lived

in another state, you need to file 2 Virginia returns for the taxable

year. File Form 760PY to report the income attributable to your

period of Virginia residency. File Form 763, the nonresident return,

to report the Virginia source income received as a nonresident.

Nonresidents File Form 763

Generally, nonresidents with income from Virginia sources must

file a Virginia return if their income is at or above the filing

threshold. Nonresidents who earn salaries and wages in Virginia

and pay tax on those salaries and wages to the District of Columbia,

Kentucky, Maryland, Pennsylvania or West Virginia are not

required to file if they meet the criteria described in the previous

section under “Exceptions for Certain Nonresidents.” Residents of

states other than those in “Exceptions for Certain Nonresidents”

do not qualify for a filing exception.

Usually, when 1 spouse is a resident and the other spouse is a

nonresident, each spouse whose income is at or above the filing

threshold, must file separately. The resident spouse must file on

Form 760. The nonresident spouse must file Form 763. There are

only 3 circumstances in which such a couple can file jointly on the

same return. If both spouses have income and all of the nonresident’s

income is Virginia source income, a joint resident return (Form

760 ) may be filed. If both spouses elect to determine their joint

Virginia taxable income as if they were both Virginia residents, a

joint resident return may be filed. Also, if the nonresident spouse

has no income at all, a joint resident return may be filed.

Members of the Armed Forces

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 service member may be exempt from

Virginia individual income tax on income from services performed

in Virginia if (i) the service member is present in Virginia in

compliance with military orders; (ii) the spouse is in Virginia solely

to be with the service member; 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 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.

Spouses of Military Personnel: Under the Servicemember Civil

Relief Act, as amended by the Military Spouses Residency Relief

Act, a spouse of a military servicemember may be exempt from

Virginia income tax on wages if (i) the servicemember is present in

Virginia in compliance with military orders; (ii) the spouse is present

in Virginia solely to be with the servicemember; and (iii) the spouse

elects to use the same residence for state tax purposes as that of the

servicemember. If the spouse is not exempt from Virginia income

tax see “Married Taxpayers” above. More information is available

in Tax Bulletin 09-10 and Tax Bulletin 10-1 available on the website

at www.tax.virginia.gov.

Unified Nonresident Composite Filers File Form 765

Partnerships, S corporations and limited liability companies may file,

on behalf of their nonresident partners, shareholders, or members,

a unified return (Form 765) thereby relieving these persons of the

responsibility of filing a Virginia nonresident individual return. An

owner of a pass-through entity may also need to file a nonresident

return (Form 763) to report Virginia source income that was not

included on a Form 765. Income reported on a unified return would

be subtracted on the Form 763 using Code 50 (Pass-Through Entity

Income) on Lines 6b - 6d of the Schedule 763 ADJ.

Other Frequently Used Virginia Forms

Virginia Schedule A

• Required if claiming itemized deductions on the Virginia

return

Schedule 763 ADJ - Required for:

• Additions to federal adjusted gross income

• Subtractions from federal adjusted gross income

• Deductions from Virginia Adjusted Gross Income

• Credit for Low-Income Individuals

• Addition to tax, penalty and interest

Schedule ADJS

• Required for Additions, Subtractions and Deductions

from Virginia Adjusted Gross Income. in excess of the

lines provided on Schedule 763 ADJ

Schedule VAC

• Required for contributions to Virginia529 Accounts,

ABLEnow Accounts and Other Voluntary Contributions

Schedule CR

• Required to claim most tax credits. For some Schedule CR

credits, other forms are required.

Form 760C

• Required to compute the addition to tax for individuals,

estates and trusts

Form 760F

• Required to compute the addition to tax for farmers,

fishermen and merchant seamen

Form760IP

• Used to make an extension payment

Form CU-7

• Consumer’s Use Tax Return

Form 760ES

• Used to make estimated tax payments

Form 763-S

• Used by nonresidents to claim a refund of Virginia tax

withheld if not required to file

Schedule OSC

• Required to claim credit for taxes paid to another state

Form 502FED-1

• Required for partners filing an amended return due to a

federal partnership audit and change in taxable income

WHEN TO FILE

Calendar Year Filers - May 1, 2023

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 your return and enclose a statement

indicating the beginning and ending months of your 12-month fiscal

year. If you file after the due date or do not pay the full amount

due by the due date, you may have to pay penalties and interest

Overseas Rule

If you are living or traveling outside the United States or Puerto

Rico (including persons in the military or naval service on duty

outside the United States and Puerto Rico), you must file your return

by July 1, 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. Service

members claiming this extension should write “Combat Zone”

across the top of their tax returns and on the envelopes used to

mail their returns. Such combat zone personnel should similarly

write “Combat Zone” across the top of their correspondence, and

on the envelope used to mail the correspondence, when responding

to any notices issued by the Department regarding tax collection or

examination. 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. Service members who claim this extension should

write “Overseas Noncombat” on the top of their tax returns.

Extension Requests

Extension Provisions: Virginia law provides an automatic 6-month

filing extension for income tax returns. No application for extension

is required. The extension is for filing the return, not for payment

of the tax; therefore, you must pay at least 90% of your tax by the

due date, May 1 for calendar year filers. To make a payment of

tentative tax, use Form 760IP.

If you file your return within 6 months after the due date but do not

meet the 90% payment requirement, an extension penalty of 2%

per month will apply to the balance of tax due with your return from

the due date through the date your return is filed, to a maximum

of 12% of the tax due. Interest will also accrue on any balance of

tax due with a return filed within the extension period, regardless

of whether the 90% payment requirement is met.

If you file your return within 6 months after the due date but do

not pay the tax due at the time of filing, the unpaid balance will be

subject to a late payment penalty of 6% per month from the date

of filing through the date of payment, to a maximum of 30%. The

late payment penalty will be assessed in addition to any extension

penalty that may apply. The automatic extension provisions apply

only to returns that are filed within 6 months from the due date. If

you file your return more than 6 months after the due date, a late

filing penalty of 30% will apply to the balance of tax due with

your return.

Refund Returns - You do not need to file an extension if you cannot

file by the due date and you are certain that your return will result

in a refund. This is because the late filing penalty is not assessed on

refund returns. To receive a refund, however, you must file within

3 years of the due date.

Foreign Income Exclusion - If you qualify for the federal foreign

income exclusion and have requested an extension of time for filing

your federal return, you may apply for an extension of time to file

your state return. You will be granted an extension for 30 days after

the date you expect to qualify for the exclusion. You must apply by

letter on or before the 1st day of the 7th month following the close

of your taxable year and enclose a copy of the approved federal

extension with your return when you file.

WHERE TO FILE

To file by mail, use the mailing address listed on the back cover

of this booklet for the city or county in which all or the principal

part of income from Virginia sources was derived. Returns can

be filed directly with the Virginia Department of Taxation. Most

nonresident returns can also be filed electronically.

BALANCE DUE RETURNS

You can pay by credit card or online, and most taxpayers also

have the option to pay by check. See the “Payment Options”

section on Page 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 check box on

Line 35 of Form 763, indicating this type of payment. You will be

assessed a fee by the company processing the transaction.

Make an online payment from your checking or savings account for

balance due returns using Web Payments at www.tax.virginia.gov.

If you have already filed your return with your Local Commissioner

of the Revenue and did not indicate you were paying by credit

card, call your Local Commissioner of the Revenue’s office for the

correct jurisdiction code prior to initiating your credit card payment.

Phone numbers are listed on the inside back cover of this booklet.

AVOID COMMON MISTAKES

• Sign your return.

• Make sure your name, address and Social Security Number(s)

are correct.

• Be sure to complete all applicable check boxes.

• Verify all entries and check all math.

• If you itemized deductions, make sure you complete Line 10 on

Form 763.

• 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 them with your Virginia return. Place these forms

behind your Virginia return in the following order.

• If filing both Form 760PY and Form 763, enclose Form 763

behind Form 760PY so that the title of Form 763 can be seen

over the top of the title of Form 760PY. Enclose a statement

over the Form W-2 on Form 760PY stating that “Form 763 is

enclosed behind Form 760PY.”

• Virginia Forms

- Schedule 763 ADJ - Virginia Schedule A

- Schedule ADJS - Schedule OSC

- Schedule CR - Schedule of Income

- Schedule VAC - Form 760C or Form 760F

- Forms 304, 306D - Form 502FED-1

- Any additional documentation as required.

Do not use staples.

• Federal Forms

- Complete copy of your federal income tax return.

- If claiming credit for income tax paid to another state on

Schedule OSC, enclose a complete copy of the state tax return

filed with the other state.

Do not use staples.

Withholding Forms

Be sure to include Forms W-2, W-2G, 1099 and VK-1 that indicate

the same amount of Virginia income tax withheld as the amount

you claim on your return. Enclose these with your return. When

enclosing Form VK-1, fold in half and enclose in front of return.

Payments

Submit check with your return. If paying by credit card, please

check the box on Line 35 of Form 763.

Important: If you make your payment by check after filing your

return, do not submit a copy of your previously filed return with

your payment.

FORM 763 LINE INSTRUCTIONS

NAME, ADDRESS AND 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, enter the complete name of your spouse. If you are married filing

separate returns (Filing Status 3 or 4), DO NOT enter your spouse’s

name in the spouse name box. Instead enter your spouse’s name on

the Filing Status 3 or 4 line below the address box.

Address

Enter your home street address. Do not enter a P.O. Box 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 “Your Social Security

Number” box, must be the number of the person whose name is

shown first.

Privacy Act

The Privacy Act of 1974 requires any federal, state or local

government agency that requests individuals to dis close their

Social Security Numbers to inform those individ uals whether

the disclosure is mandatory or voluntary, by what statutory or

other authority the number is requested and how it will be used.

The following information is provided to comply with these

requirements.

Disclosure of the Social Security Number is mandatory pursu ant

to these instructions, as set forth under Va. Code § 58.1-209. The

Social Security Number is used as a means of identification for

the filing and retrieval of income tax returns and is also used to

verify the identity of individuals for income tax refund purposes.

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.

City or County

Enter the name of the city or county where the principal place of

business, employment or income source in Virginia is located.

Check the appropriate city or county box, and enter, in the next

box to the right, the 3-digit locality code from the back cover of

this booklet for the city or county you entered.

CHECK BOXES

Below the name and address section, there are several check boxes.

Please check all boxes that apply.

• Amended Return

Check this box if this is an amended return. For more

information, please refer to the “Amended Return” section of

these instructions.

• Amended Return Reason Code

If this is an amended return, enter reason code in box. See

reason code chart on Page 4 of these instructions.

• Dependent on Another’s Return

Check the box if you can be claimed as a dependent on someone

else’s return. If you check this box, see the instruction for Line 11.

• Name(s) and Address Different Than Shown on 2021

Virginia Return

Check this box if your name or your spouse’s name or address

is different than the one shown on your 2021 Virginia Return.

• Qualifying Farmer, Fisherman or Merchant Seaman

Check this box if you are a self-employed farmer, fishermen

or merchant seaman and at least two-thirds of your gross

income is from those employments. This information is used

to identify farmers, fishermen and merchant seamen subject to

special rules for paying estimated tax. See “Addition To Tax

For Underpayment Of Tax” section in these instructions for

details.

• Overseas on Due Date

Check this box if you were living or traveling outside the

United States and Puerto Rico (including serving in the military

or naval service), on May 1, 2023. You must file your return

by July 1, 2023.

• Earned Income Tax Credit Claimed on Federal Return

If you claimed an Earned Income Tax Credit on your 2022

federal return, enter the amount claimed.

FILING STATUS

Enter the correct number in the box to identify your filing status.

In most cases, your filing status will be the same as the one you

selected on your federal return.

If claiming Filing Status 3 or Filing Status 4, enter your spouse’s

name on the line provided in the Filing Status section and your

spouse’s Social Security Number in the name and address section

of the return.

Single (Filing Status 1)

Use this filing status if you claimed one of the following federal

filing status es on your federal return: Single, Head of Household,

or Qualifying Widow(er). If you claimed the Head of Household

filing status on your fed eral return, check the “Single” filing status

box and the “Head of Household” box.

Married, Filing Joint Return (Filing Status 2)

BOTH spouses must have Virginia source income.

You and your spouse may choose to file a joint return if both have

Virginia Source Income and:

• you computed your federal income tax liabilities together on a

joint federal return; or

• neither of you was required to file a federal return.

When using Filing Status 2 or 3 on Form 763, your spouse’s

exemption is in cluded in the “Spouse” column. Do not claim your

spouse as a dependent.

Married, Spouse Has No Income from Any Source (Filing

Status 3)

Both spouses must file under this status if:

• federal income tax liabilities are determined on a joint federal

return; or

• neither files a federal return; or

• one spouse files a separate return and the other spouse has no

gross income and was not a dependent of another taxpayer. Note

that in this case, the standard deduction is limited to $8,000.

Married, Filing Separate Returns (Filing Status 4)

A separate return must be filed if one of the following applies:

• both spouses are nonresidents and both have income from

Virginia sources, but do not elect to file jointly;

• both spouses are nonresidents and both have income, but only

one has income from Virginia sources; or

• one is a resident and the other is a nonresident with income from

Virginia sources and they do not elect to file a joint res ident

return.

A spouse may claim only those personal exemptions, itemized

deductions and other deductions that could have been claimed

had a separate federal return been completed. If the number of

dependent exemptions or the amount of itemized deductions cannot

be accounted for separately, they must be proportionately allocated

between each spouse based on the income attributable to each. For

exam ple, if you file a joint federal return, one of you is a nonresident

and you are unable to account separately for the child and dependent

care deduction, that deduction must be proportionately allocated

between each spouse based on the income attributable to each. One

spouse may never claim less than a whole personal exemption.

Even in the case where spouses have equal income and one child,

only one spouse may claim that child.

EXEMPTIONS

Enter the number of exemptions allowed in the appropriate boxes.

The first exemption box has been completed for you.

Section 1

Dependents

Generally, you may claim the same number of dependent

exemptions allowed on your federal re turn. If you are using Filing

Status 3 or 4, see the Filing Status instructions in the previous

section for the rules on claiming dependents. You may never claim

less than a whole exemption. The same dependent may not be

claimed on separate returns.

Multiply the sum of the exemptions claimed in the “You” and

“Dependents” boxes by $930.

Section 2

65 or Over

For the 2022 taxable year, taxpayers born on or before January 1,

1958, may qualify to claim an age deduction based on their birth

date, filing status and income.

Blind

To qualify for the additional personal exemption for the blind, you

must have been consid ered blind for federal income tax purposes.

Multiply the sum of exemptions claimed for “65 or over” and

“Blind” by $800.

Exemption Amount

Add the dollar amount from “Total Section 1” box to the dollar

amount from “Total Section 2” box. Enter this amount on Line 12.

HOW TO ENTER NUMBERS

Round to Whole Dollars: To improve return preparation

accuracy and speed the processing of your return, all amount

entries on your return must be rounded to the nearest dollar.

Amounts less than 50 cents are to be rounded down while all

amounts 50 cents - 99 cents are to be rounded up.

Negative Numbers: Enter negative numbers (less than 0) in

brackets. For example, if your federal adjusted gross income

was negative 12,000 enter this as [12,000].

Line 1 - Adjusted Gross Income

Enter the total amount of your federal adjusted gross income from

your federal income tax return. Do not enter your federal taxable

income.

Where spouses have filed a joint return for federal income tax

purposes and have not elected to file a joint Virginia income tax

return, such items allowable for Virginia income tax purposes must

be allocated and adjusted as follows:

• Each spouse must claim their income. Income must be allocated

to the spouse who earned the income and with respect to whose

property the income is attributable.

• Allowable adjustments to federal gross income with respect to

trade, business, production of income or employment must be

allocated to the spouse to whom they relate.

Line 2 - Additions from Schedule 763 ADJ

Complete Schedule 763 ADJ, Lines 1 through 3 and enter the

amount from Line 3.

Line 3 - Total

Add Lines 1 and 2 and enter the total.

Line 4 - Age Deduction

Are you eligible to claim an age deduction?

If claiming an Age Deduction, see the Age Deduction instructions

and complete the Age Deduction Worksheet on Page 12 in order

to calculate the Qualifying Age Deduction.

For 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 one spouse claimed a Credit for Low-

Income Individuals or Virginia earned income credit, even if filing

separate returns. Claim the deduction or subtraction that gives you

the greatest tax benefit.

If you or your spouse are not claiming a disability subtraction or a

Credit for Low-Income and your birth date is on or before January

1, 1958, please read the information below to determine if you

qualify for an age deduction and how to compute the amount of

the age deduction you may claim for 2022.

Enter Birth Date

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

• For Filing Status 1, enter your birth date.

• For Filing Status 2, 3 and 4, enter your birth date and your

spouse’s birth date. Both birth dates are required even if only

one qualifies for an age deduction.

Notice to ALL Married Taxpayers

A married taxpayer’s income based age deduction is always

determined using the married taxpayers’ joint adjusted federal

adjusted gross income or “AFAGI.” Regardless of whether you are

filing jointly or separately, if you are married, your income based

age deduction is determined using both spouse’s income.

In addition, if both spouses are claiming an income based age

deduction, regardless of whether filing jointly or separately, the

married taxpayers must compute a joint age deduction first and then

the joint age deduction is allocated to each taxpayer.

Taxpayers Age 65 and Older

If you, or your spouse if you are married, were born on or before

January 1, 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.

• On or between January 2, 1939, and January 1, 1958

Your age deduction is based on your income. A taxpayer’s

income, for purposes of determining an income based age

deduction, is the taxpayer’s adjusted federal adjusted gross

income or “AFAGI”.

A taxpayer’s AFAGI is the taxpayer’s federal adjusted gross

income, modified for any fixed date conformity adjustments,

minus taxable Social Security and Tier 1 Railroad benefits.

Line 5 - Social Security and Equivalent Tier 1 Railroad

Retirement Act Benefits

Enter the amount of Title II Social Security Act Benefits and

Equivalent Tier 1 Railroad Retirement Act Bene fits included in

adjusted gross income on your federal income tax return due to

IRC § 86. This is the amount reported as taxable social security

benefits on your federal return.

Do not include Tier 2 Railroad Retirement Benefits and Other

Railroad Retirement and Railroad Unemployment Benefits. See

instructions for Schedule 763 ADJ to determine if these benefits

can be included as other subtractions.

Line 6 - State Income Tax Refund or Overpayment Credit

Enter the state income tax refund that you reported as income on

your federal return. State, local or foreign income taxes withheld

from your salary, estimated tax payments or payments made on tax

for a prior year to such taxing authority may be deducted on your

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, regardless of whether ling jointly or separately or

whether one or both spouses are claiming an income based age deduction, always enter the combined total of your and your spouse’s

income.

Enter the number of taxpayers born on or between January 2, 1939, and January 1, 1958, who are

claiming an income based age deduction for Age 65 and Older.

A. Filing Status 1, Single: Enter 1.

B. All Married Taxpayers: • If one spouse is 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. Subtract Line 5 from Line 4 and enter the dierence.

7. Enter your Social Security and Tier 1 Railroad Benets.

A. Filing Status 1, Single: Enter taxable benets from your federal return.

B. All Married Taxpayers: Enter the combined taxable benets for you and your spouse from

your federal return(s).

8. Subtract Line 7 from Line 6 and enter the dierence. This is your AFAGI.

Enter the income limit for your age deduction.

A. Filing Status 1, Single: Enter $50,000.

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

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

A. Filing Status 1, Single: Enter $12,000 here and on your return.

B. All Married Taxpayers: Enter $12,000 for each spouse claiming an income based age

deduction here and on your return.

Spouse

You

11.

If Line 8 is greater than Line 9, subtract Line 9 from Line 8 and enter the dierence.

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 qualies for an age deduction.

14. If Line 12 is greater than Line 11, subtract Line 11 from Line 12 and enter the dierence.

A. Filing Status 1, Single: This is your age deduction. Enter on your return.

B. Married Taxpayer and only one spouse claiming an income based age deduction:

This is your age deduction. Enter here and on your return.

C. Married Taxpayers and both spouses claiming an income-based age deduction - Go to Line 15.

15. Married Taxpayers and both spouses claiming an income-based age deduction:

DIVIDE LINE 14 BY 2

Enter here and on your return (for nonresident taxpayers, Form 763, enter on Line 4a and 4b, as

appropriate).

Spouse

You

federal return for the year withheld or paid. The federal deduction is

for the amount paid rather than the tax liability, so a refund or credit

is generally treated as taxable income (a recovery of an excessive

deduction) on the federal return. Since Virginia does not allow the

state and local income tax deduction, a federally taxable refund or

overpayment credit is to be subtracted from federal adjusted gross

income on the Virginia return.

Line 7 - Subtractions from Schedule 763 ADJ

Complete Schedule 763 ADJ, Lines 4 through 7, and enter the

amount from Line 7.

Line 8 - Subtotal

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

Line 9 - Virginia Adjusted Gross Income

Subtract Line 8 from Line 3 and enter the result.

You are not required to file an individual income tax return if:

• you are single (Filing Status 1) and Line 9 is less than $11,950;

• you are married, filing a joint return (Filing Status 2) and Line

9 is less than $23,900; or

• you are married and your spouse has no income from any source

(Filing Status 3) or you are married filing a separate return from

your spouse (Filing Status 4) and Line 9 is less than $11,950.

The filing threshold amount for a dependent (regardless of age)

is the same as for any other individual (even if the dependent’s

standard deduction would be limited on Line 11).

If you are not required to file a return, but had income tax with held

or made estimated income tax payments, take the following steps

to claim your full refund:

• complete Lines 10 through 17 and enter “0” as your tax on Line 18.

• complete Lines 19a through 36. You are entitled to a full

refund because your income is below the filing threshold.

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

Line 10 - Itemized Deductions

You must claim itemized deductions on your Virginia return if you

claimed itemized deductions on your federal return. The copy of

your federal income tax return enclosed with Form 763 must

include federal Schedule A.

If you claimed itemized deductions, enter the amount from Line

19 of the Virginia Schedule A and enclose this schedule with

your return. See the Virginia Schedule A instructions for more

information.

Line 11 - Virginia Deductions

If you did not claim itemized deductions on your federal income

tax return, you must claim the standard deduction on your Virginia

income tax return.

New legislation enacted during the 2022 General Assembly

increases the standard deduction contingent on annual revenue

growth of at least five percent for the six-month period of July 2022

through December 2022. The standard deduction increases from

$4,500 to $8,000 for single filers and from $9,000 to $16,000 for

married filers filing jointly. If the five percent growth rate is not

met, the standard deduction will be $7,500 for single individuals

and $15,000 for married persons filing jointly. The increase in the

standard deduction is scheduled to sunset after Taxable Year 2025

and revert to the standard deduction amounts that applied prior to

Taxable Year 2019: $3,000 for single filers and $6,000 for married

couples filing jointly.

Enter the applicable standard deduction amount shown below on

Form 763, Line 11.

Filing Standard

Status Deduction

1. Single.......................................................................$8,000

2. Married, filing joint return ......................................$16,000

3. Married, spouse has no income from any source .... $8,000

Married, filing separate return.................................$8,000

Dependent’s Limited Standard Deduction

If you could be claimed as a dependent on the federal income tax

return of another taxpayer, your allowable standard deduction may

not exceed the amount of your earned income. This rule applies to

dependents of all ages, including children under age 19 and full-

time students under 24 years old who are eligible to be claimed as

a dependent on their parent’s return.

Remember to check the box on the front of Form 763 if you can

be claimed as a dependent on another’s return.

Your maximum standard deduction for Line 11 is the lesser of

EARNED INCOME; or

1. $8,000 if you are single (Filing Status 1)

2. $16,000 if you are married filing a joint return (Filing Status 2)

3. $8,000 if you are filing a separate return from your spouse (Filing

Status 3 or 4).

Example: A person claimed as a dependent on another taxpayer’s

return has $4,200 interest from a bank account (unearned income)

and $1,200 from a summer job (earned income). The standard

deduc tion is $1,200 (the lesser of earned income or $8,000). If this

dependent had earned income of $5,200 from the summer job, the

full standard deduction of $8,000 would be allowed. All dependents

are subject to the limitation. This includes children under age 19

and full-time students under the age of 24 who are eligible to be

claimed as dependents on their parents’ returns. Remember to

check the box on Page 1 of the Form 763 if you can be claimed as

a dependent on someone else’s return and had unearned income.

NOTE: The return of a taxpayer claiming a child (or other person)

as a dependent is not affected if the child is required to claim a

limited standard deduction.

Line 12 - Exemption Amount

Add the dollar amount from Exemption Section 1 to the dollar

amount from Exemption Section 2.

Line 13 - Deductions from Schedule 763 ADJ

Note: Additional information regarding deductions and other

changes required as a result of the 2022 General Assembly Session

are provided in and 22-1 posted on the Department’s website at

www.tax.virginia.gov.

If you reported any deductions on Schedule 763 ADJ, enter the

total amount from Line 9.

Line 14 - Subtotal

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

Line 15 - Taxable Income Computed as a Resident

Subtract Line 14 from Line 9 and enter the result.

Line 16 - Percentage from Nonresident Allocation

Percentage Table

Complete the Nonresident Allocation Percentage Table on Page 2 of

Form 763, Lines 1 through 15 and enter the percentage from Line

15 on Line 16 of the Form 763. Enter 100% if all of your income

is from Virginia sources.

NOTE: Compute the percentage amount to one decimal place

(example: 5.4%) not to exceed 100% or an amount less than 0.

If the percentage amount is not entered as one decimal place, the

processing of your return may be delayed.

Line 17 - Nonresident Taxable Income

Multiply the amount shown on Line 15 by the percentage shown

on Line 16 and enter the result.

Line 18 - Income Tax

Enter the tax from the Tax Table included in these instructions.

If Line 17 exceeds the maximum amount listed in the Tax Table,

compute the tax using the Tax Rate Schedule.

Line 19a - Your Virginia Income Tax Withheld

Enter the amount shown as Virginia income tax withheld on Forms

W-2, W-2G, 1099 or VK-1. Each form must show Virginia as the

state where the income tax was withheld. Enclose the forms with

your return.

Line 19b - Spouse’s Virginia Income Tax Withheld

Enter the amount shown as Virginia income tax withheld on Forms

W-2, W-2G, 1099 or VK-1. Each form must show Virginia as the state

where the income tax was withheld. Enclose the forms with your return.

Withholding Forms: To receive credit for withholding, you must

enclose withholding statements (Forms W-2, W-2G, 1099 and

VK-1) with your return. Make sure these withholding forms are

easy to read and indicate the same amount(s) of withholding as you

claim. Also, these statements must show the correct Social Security

Numbers and that the withholding was paid to Virginia. Enclose

these forms with your Form 763. If you need a corrected Form W-2,

W-2G, 1099 or VK-1, you must contact the issuer of that form.

Line 20 - 2022 Estimated Income Tax Payments

Enter the amount of 2022 Virginia estimated income tax payments.

Line 21 - Income Tax Carryover from Prior Year

Enter any estimated income tax carryover from your 2021

individual income tax return.

Line 22 - Extension Payments

Enter the total tentative tax payment made with Form 760IP.

Line 23 - Tax Credit for Low-Income Individuals or Virginia

Earned Income Credit

If your total family income does not exceed the federal poverty

guidelines or you claimed the federal Earned Income Credit, you

may be eligible to claim the Credit for Low-Income Individuals or

the Virginia Earned Income Credit. Individuals who are dependents

on another taxpayer’s return are not eligible for either credit.

These credits may not be claimed if you, your spouse, or any

dependent claims any of the following:

• Virginia National Guard subtraction

• Military pay subtraction (first $15,000)

• Subtraction for first $15,000 for state and federal employees

whose annual salary is $15,000 or less

• Exemption for taxpayers who are blind or age 65 and over

• Age deduction

If you are eligible, calculate these credits by completing Schedule

763 ADJ, Lines 10 through 17. Enter the credit amount from Line

17 of Schedule 763 ADJ on Line 23 of Form 763. See instructions

for Schedule 763 ADJ starting on Page 18.

Line 24 - Credit for Tax Paid to Another State

Generally, Virginia will not allow taxpayers filing nonresident

individual income tax returns to claim credit for income tax paid

to another state. The only exception to the above rule involves

income taxes paid to the following states:

• Arizona • District of Columbia

• California • Oregon

If you are a resident of one of the above states and have Virginia

source income as a “nonresident” and the income is taxed by both

Virginia and the other state, you are eligible for this credit.

After you have completed Schedule OSC, enter the credit amount

from Schedule OSC on Line 24. See instructions for Schedule

OSC on Page 33.

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, Where to Get Forms.

For details on these credits and information on carryover and pass-

through provisions, refer to Schedule CR, Schedule CR instructions

and the organizations or forms specified.

The following table lists all the credits that can be claimed

against individual income tax. 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

• Vehicle Emissions Testing Equipment and Clean-Fuel

Vehicle Tax Credit

• Major Business Facility Job Tax Credit

• Foreign Source Retirement Income Tax Credit

• Historic Rehabilitation Tax Credit

• Qualified Equity and Subordinated Debt Investments Tax

Credit

• Waste Motor Oil Burning Equipment Tax Credit

• Biodiesel and Green Diesel Fuels Tax Credit

• Livable Home Tax Credit (formerly Home Accessibility

Features for the Disabled)

• Riparian Waterway Buffer Tax Credit

• Land Preservation Tax Credit

• Community of Opportunity Tax Credit

• Green Job Creation Tax Credit

• Farm Wineries and Vineyards Tax Credit

• International Trade Facility Tax Credit

• Port Volume Increase Tax Credit

• Barge and Rail Usage Tax Credit

• Research and Development Expenses Tax Credit

• Education Improvement Scholarships Tax Credit

• Major Research and Development Expenses Tax Credit

• Food Crop Donation Tax Credit

• Worker Training Tax Credit

• Virginia Housing Opportunity Tax Credit

• Beneficial Hardwood Management (Reforestation and

Afforestation) Tax Credit

• Coalfield Employment Enhancement Tax Credit

• Motion Picture Production Tax Credit

• Agricultural Best Management Practices Tax Credit

• Conservation Tillage and Precision Agricultural

Equipment Tax Credit

• Pass-Through Entity Elective Tax Payment Credit

Line 26 - Total Payments and Credits

Add Lines 19a through 25 and enter the amount.

Line 27 - Income Tax You Owe

If Line 18 is larger than Line 26, enter the difference.

Line 28 - Overpayment Amount

If Line 26 is larger than Line 18, enter the difference.

Line 29 - Credit to 2023 Estimated Income Tax

Enter the amount of the net overpayment amount from Line 28 to

be credited to 2023 estimated tax.

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 763 ADJ, Line 21.

If you leave Line 32 blank, the Department will compute the

addition to tax, penalty and interest for you and then send you a bill,

if applicable. If your income varied during the year, however, you

may be entitled to a lower addition to tax than what the Department

would automatically compute. In such cases, you should complete

Form 760C to show when the income was received and what the

addition to tax should be.

Enclose Form 760C or Form 760F (for Farmers, Fishermen

or Merchant Seamen) even if you computed no addition to

tax /or if you are claiming one of the exceptions that 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).

• 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).

• Central Virginia Region - Eective 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).

• 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 region:

Historic Triangle Region

• James City County • York County

• Williamsburg City

6.3% General Rate

Apply the 6.3% rate to items delivered to the following localities:

Charlotte, Gloucester, Halifax, Henry, Northampton and Patrick.

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 and Northern Virginia regions:

Hampton Roads Region

• Chesapeake City • Franklin City

• Hampton City • Newport News City

• Norfolk City • Poquoson City

• Portsmouth City • Suolk 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

• Chestereld 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

least

But

less

than

General Merchandise Food and

Personal

Hygiene

Products

Rate

6.3%

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

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

least

But

less

than

General Merchandise Food and

Personal

Hygiene

Products

Rate

6.3%

Rate

5.3%

Rate

2.5%

Rate

$775 $800 $ 55 $ 50 $ 47 $ 42 $ 20

$800 $825 $ 57 $ 51 $ 49 $ 43 $ 20

$825 $850 $ 59 $ 53 $ 50 $ 44 $ 21

$850 $875 $ 60 $ 54 $ 52 $ 46 $ 22

$875 $900 $ 62 $ 56 $ 53 $ 47 $ 22

$900 $925 $ 64 $ 57 $ 55 $ 48 $ 23

$925 $950 $ 66 $ 59 $ 56 $ 50 $ 23

$950 $975 $ 67 $ 61 $ 58 $ 51 $ 24

$975 $1,000 $ 69 $ 62 $ 59 $ 52 $ 25

The Department may review your account and send you a bill if it

is determined you underestimated your tax liability.

Sales and Use Tax Worksheet

A. General

Merchandise

5.3%, 6.0%,

6.3% or 7%*

B. Food and

Personal

Hygiene

Products

2.5%

Enter Taxable

Purchases

Multiply by sales

tax rate

Add Line 2,

Columns A and B

Enter the total on Form 763, Line 33. If you have no

sales and use tax to report, you must check the box on

Form 763, Line 33.

*Use the tax rate for your city or county

Line 34 - Subtotal

Add Lines 29 through 33 and enter the amount.

Line 35 - Amount You Owe

IF YOU OWE TAX on Line 27, add Lines 27 and 34.

— OR —

If Line 28 is an OVERPAYMENT and Line 34 is LARGER THAN

Line 28, enter the difference. This is the amount you owe.

PAYMENT OPTIONS

If your bank does not honor your payment 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

Make your check payable to the Treasurer or Director of Finance

of the city or county in which all or the principal part of income

from Virginia sources was derived. See the inside back cover of this

booklet for a listing of localities. Make sure your Social Security

Number is on your check and make a notation that it is your 2022

Virginia income tax payment. Submit your check with your return.

Important: If you make your payment by check after filing your

return, do not submit a copy of your previously filed return with

your payment.

Credit Card

If you file your return locally, call your Commissioner of the

Revenue’s office for instructions on how to pay. Phone numbers

are listed on the back cover of this booklet.

If you file electronically or mail your return directly to the

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, subtract Line 34 from Line 28

and enter the refund amount. If you are due a refund and do not

com plete Line 36, your refund may be delayed.

REFUND OPTIONS

Direct Deposit - Get your refund faster!

The Commonwealth of Virginia will no longer issue individual

income tax refunds through debit cards.

Have your refund deposited directly into your bank account. If

the ultimate destination of your refund is to a financial institution

within the territorial jurisdiction of the United States, you can use

direct deposit to receive your refund fast! Please note, however, that

the Department will not support the direct bank deposit to refunds

when the ultimate destination is a financial institution outside the

territorial jurisdiction of the United States. Attempting to use the

Direct Bank Deposit option to transfer funds electronically to such

foreign financial institutions will significantly delay the issuance

of your refund.

Check the box to indicate whether the account number is for a

checking or savings account.

Bank Routing Number: Enter your bank’s 9-digit routing transit

number printed on the bottom of your check. The first 2 digits of

the routing number must be 01 through 12 or 21 through 32. Do

not use a deposit slip to verify the number. It may contain internal

routing numbers that are not part of the actual routing number.

Bank Account Number: Enter your bank account number up to 17

digits. Do not enter hyphens, spaces or special symbols. Do not

include the check number.

Refund Check

If you prefer to have your refund mailed to you, or if the destination

of the funds is outside the territorial jurisdiction of the United

States, do not complete the Direct Bank Deposit information.

Nonresident Allocation Percentage Table

Complete this table to determine the percentage of your income

derived from Virginia sources. Each type of income listed is from

TOTAL INCOME shown on the federal individual income tax

return with the exception of Lines 12 and 13. Do not include any

income that was already included on a unified nonresident return.

Lines 1 through 13, Column A:

Lines 1 Through 11

For each type of income listed, enter in Column A the amount

reported as income on your federal individual income tax return.

NOTE: Do not reduce this income by any adjustments to income

shown on your federal individual income tax return.

Line 12 - Interest on Obligations of Other States

Enter the amount from Schedule 763 ADJ, Line 1.

Line 13 - Lump-Sum Distributions/Accumulation

Distributions

Enter the total lump-sum and accumulation distri butions included

on Line 3 of Schedule 763 ADJ.

Lines 1 Through 13, Column B:

For each type of income listed in Column A, enter in Column B the

portion of the income that is from Virginia sources. Income from

Virginia sources includes:

1. Items of income gain, loss and deductions attributable to:

a. The ownership of any interest in real or tangible personal

property in Virginia;

b. A business trade, profession, or occupation carried on in

Virginia; and

c. Prizes paid by the Virginia Lottery Department and gambling

winnings from wagers placed or paid at a location in Virginia.

2. Income from intangible personal property, including annui ties,

dividends, interest, royalties and gains from the dis position of

intangible personal property employed by an individual in a

business, trade, profession or occupation carried on in this state

(for example: dividend income from a Virginia S corporation).

3. Exception for Certain Nonresidents: Residents of Kentucky,

Maryland, Pennsylvania, West Virginia and the District of

Columbia who meet the “Exceptions for Certain Nonresidents”

in these instructions are not required to file a Virginia return if

their only income from Virginia sources was from salaries and

wages. If these individuals have business income from Virginia

sources, other than from salaries and wages, only that other

business income should be entered in Column B. For most

nonresidents, the income shown on Lines 2, 3 and 12, Column

A, is not considered income from Virginia sources. For example,

if a nonresident earned interest from a bank account or dividends

from a corporation located in Virginia, that income is intangible

income and therefore would generally not be entered in Column

B. Virginia does not tax nonresident individuals on intangible

income except as noted in number 2 above.

Line 14 - Total

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

Line 15 - Nonresident Allocation Percentage

Divide Line 14, Column B, by Line 14, Column A, and report

the result as a percentage amount to one decimal place, showing

no more than 100% or less than 0%. Example: 0.3163 becomes

31.6%. Enter the percentage here and on Line 16, Form 763, Page 1.

Authorization to Discuss with Preparer

I (we) authorize the Department of Taxation to discuss this

return with my (our) preparer. Check this box if you would

like to give the Department authorization to discuss your return

information with your tax preparer.

Electronic Form 1099-G

At the bottom of the return above the signature area, a check box is

provided for you to indicate that you agree to obtain your statement

of refund (Form 1099-G) electronically instead of receiving a

copy by mail. Paper copies of these statements will be mailed to

taxpayers who do not opt into 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.

Sign Your Return

The signature block on Form 763 is on the bottom of Page 2. Be

sure to sign and date your return. If filing jointly, both spouses

must sign the return. In so doing, you agree that filing jointly on

this return makes you jointly and severally liable for the tax due

and any refunds will be paid jointly.

Telephone Numbers

Include your daytime phone numbers in the spaces provided. Phone

numbers are requested so the Department can contact you if there

is a question about your return.

Tax Preparer Information

If you paid someone to prepare your return, the preparer should

provide contact information in the spaces provided.

Preparer’s PTIN, Vendor Code and Filing Election Code

For taxable years beginning on or after January 1, 2019, an

income tax return preparer who has the primary responsibility

for the overall substantive accuracy of the preparation of a return

or claim for refund is required to include their Preparer Tax

Identification Number (PTIN) on 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.

LINE INSTRUCTIONS FOR VIRGINIA

SCHEDULE 763 ADJ

FIXED DATE CONFORMITY UPDATE FOR 2022

Virginia’s Fixed Date Conformity with the Internal Revenue a’s Fixed Date Conformity with the Internal Revenue

Code:Code: Virginia’s date of conformity with the Internal Revenue Virginia’s date of conformity with the Internal Revenue

Code (IRC) was advanced from Code (IRC) was advanced from December 31, 2020 to December

31, 2021, subject to certain exceptionssubject 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

ve-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.

Please see Tax Bulletin 21-4 for more information.

ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME

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 must be entered as an addition unless you

enclose a statement provided by the fund that:

• details the amount of dividends you earned; and

• summarizes the prorations between exempt and taxable

dividends (monthly breakdown is preferred).

A typical situation would involve a mutual fund that invests in

bonds of several states, including Virginia. The interest on the

bonds issued by the other states is taxable for Virginia purposes,

even though exempt for fed eral purposes. Unless the taxpayer is

able to sub stantiate the amount attributable to the Virginia bonds,

the total amount of dividends exempt from federal taxation will be

an addition on the Virginia return.

Line 1 - Interest on Obligations of Other States

Enter the interest not included in federal adjusted gross income, less

related expenses to the extent not deducted in determining federal

taxable income, on obliga tions of any state other than Virginia, or of

a political subdi vision of any such state unless created by compact

or agree ment to which this state is a party.

Line 2 - Other Additions

Enter on Line 2a any addition due to 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 763

ADJ Line 2a ................................................ ______________

Lines 2b - 2c - Other Additions

On Lines 2b - 2c, enter the 2-digit code listed below, followed

by the amount, for any additions to federal adjusted gross

income. If you have more than 2 additions on Lines 2b - 2c

of Schedule 763 ADJ, use the supplemental Schedule ADJS

to provide the code and amount for each addition in excess

of two. Enter the total of all additions on Line 3 of Schedule

763 ADJ and check the box at the bottom of the form. Be

sure to enclose Schedule ADJS with your return.

CODE

10 Interest on Federally Tax-Exempt US Obligations

Enter the interest or dividends, less related expenses to the

extent not deducted in determining federal taxable 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 and elected to use the 20% capital gain

election, the 10-year averaging option, or both on federal

Form 4972, complete the worksheet below to determine

what portion, if any, must be included as an addition on the

Virginia return.

1. Enter the total amount of the distribution

subject to federal tax (ordinary income

and capital gain) ................................. _______________

2. Enter the total federal minimum

distribution allowance, federal death

benefit exclusion and federal estate tax

exclusion ............................................ _______________

3. Deduct Line 2 from Line 1. Enter code,

and amount on Schedule 763 ADJ .. .. _______________

14 Income from Dealer Disposition of Property

Enter the amount that would be reported under the

installment method from certain dispositions of property.

If, in a prior year, the taxpayer was allowed a deduction for

certain income from dealer dispositions of property made on

or after January 1, 2009, in the years following the year of

disposition, the taxpayer is required to add back the amount

that would have been reported under the installment method.

Each disposition must be tracked separately for purposes of

this adjustment.

17 First-Time Home Buyer Savings Accounts

To the extent excluded from federal adjusted gross income, an

account holder must add any loss attributable to their first-time

home buyer savings account that was deducted as a capital

loss for federal income tax purposes. For more information,

see the First-Time Home Buyer Savings Account Guidelines,

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 such crops to a nonprofit

food bank an addition to the taxpayer’s federal adjusted gross

income is required for any amount claimed by the taxpayer

as a federal income tax deduction for such donation.

19 Federal Partnership Income Addition

Income related to certain partnership adjustments that result

from federal tax changes and other changes to federal taxable

income must be added to the owner’s income tax return if the

income was not previously reported on the original Virginia

return. The amount of the addition is equal to the income

that was not included in Virginia taxable income. When

reporting this addition, enclose the partnership’s completed

Form 502FED-1.

19 Federal Partnership Income Addition

20 Pass-Through Entity Tax Add Back

If you claim a Pass-Through Entity Elective Tax Payment

Credit on Schedule CR, you must add back your pro-rata

share of any deduction for state and local income taxes paid

by the qualifying pass-through entity.

99 Other

Enter the amount of any other income not included in federal

adjusted gross income, which is taxable in Virginia. If you

are filing by paper, enclose an explanation and supporting

documentation, if applicable. If you are filing electronically,

provide a detailed explanation in the space provided by the

software program.

Line 3 - Total Additions

Add Lines 2a, 2b and 2c and enter on Line 3 and on Form 763,

Line 2.

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).

Service members may be eligible for more than one subtraction, but

the same income may not be included in more than one subtraction.

For example, a servicemember may not deduct the same income

for both the military basic pay subtraction and the National Guard

subtraction.

MUTUAL FUNDS

If you received income from a regulated investment company

(mutual fund) that invested in obligations both taxable and exempt

for Virginia purposes, the entire income must be considered taxable

by Virginia unless you enclose a statement provided by the fund

that:

• details the amount of income you earned; and

• summarizes the prorations between exempt and taxable

income (monthly breakdown is preferred).

If you provide this information, enter the exempt portion of income

on Line 4 or Line 6 as appropriate.

Line 4 - Income from U.S. Obligations

Enter the amount of income (interest, dividends and gain) derived

from obligations or the sale or exchange of obligations of the

United States and on obligations or securities of any authori ty,

commission or instrumentality of the United States to the extent

included in federal adjusted gross income, but exempt from state

income taxes under the laws of the United States. This includes, but

is not limited to, stocks, bonds, treasury bills and treasury notes.

It does not include interest on refunds of federal taxes, equipment

purchase con tracts or normal business transactions.

The following is a partial list of taxable and exempt income. This

list is based on the Department’s analysis of federal and state law

as applicable to selected organizations. For organizations not listed

below, additional information must be enclosed showing that the

income is exempt from Virginia income tax.

Issuing Organization VA Tax Status

Export-Import Bank of the United States

(Export-Import Bank of Washington) Exempt

Farm Credit Bank Exempt

Federal Deposit Insurance Corporation Exempt

Federal Home Loan Bank Exempt

Federal Intermediate Credit Bank Exempt

Federal Land Bank Exempt

Federal Reserve Stock Exempt

Governments of Guam, Puerto Rico and

Virgin Islands Exempt

Resolution Trust Corporation Exempt

Student Loan Marketing Association

(Sallie Mae) Exempt

Tennessee Valley Authority Exempt

US Postal Service Exempt

US Treasury bills, notes, bonds & savings bonds

(such as Series E, EE, H, HH, etc.) Exempt

Federal Home Loan Mortgage Corporation

(Freddie Mac) Taxable

Federal National Mortgage Association

(Fannie Mae) Taxable

Government National Mortgage Association

(Ginnie Mae) Taxable

Inter-American Development Bank Taxable

International Bank for Reconstruction and

Development Taxable

Line 5 - Disability Income

Enter the amount of disability income reported as wages (or

payments in lieu of wages) on your federal return for permanent

and total disability. On joint returns, each spouse can qualify for

the deduction. Individuals can deduct up to $20,000 of disability

income as defined under IRC § 22(c)(2)(b)(iii).

You - Enter YOUR subtraction on Line 5a.

Spouse, Filing Status 2 - Enter SPOUSE’S subtraction on Line 5b.

NOTE: Eligible taxpayers may claim EITHER this disability

income subtraction OR the age deduction on Line 4, Form 763.

If you are married filing a joint return, each spouse may claim, if

eligible, either an age deduction or disability subtraction. Use the

one that benefits you the most.

If your disability is from social security please ensure that the

subtraction is not taken twice on the same income source. The

taxable portion of social security is already allowed as a subtraction

on line 4 of the tax return.

Once taxpayers reach mandatory retirement age (as defined by the

IRS), disability income becomes retirement income.

Line 6 - Other Subtractions

Line 6a Enter the amount if you have any subtraction due to Fixed

Date Conformity.

A. Bonus Depreciation - For an explanation,

please see the section titled, Fixed Date

Conformity Update. Enter the amount that

should be subtracted 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 763

ADJ, Line 6a. ............................................. ______________

Lines 6b - 6d - Other Subtractions

Enter the code and subtraction amount on Lines 6b - 6d. If you have

more than 3 subtractions, use the supplemental Schedule ADJS

to provide the code and amount for each subtraction in excess

of 3. Enter the total of all subtractions on Line 7 of Schedule

763 ADJ and check the box at the bottom of the form. Be sure

to enclose Schedule ADJS with your return.

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.

21 Federal Work Opportunity Tax Credit Wages

Enter the amount of wages or salaries eligible for the

federal work opportunity tax credit that you included in

your federal adjusted gross income. Do not enter the

federal credit amount.

22 Tier 2 and Other Railroad Retirement and Railroad

Unemployment Benefits

Enter the amount of Tier 2 vested dual benefits and

other Railroad Retirement Act Benefits and Railroad

Unemployment Insurance Act Benefits included in federal

adjusted gross income and reported on your federal return

as a taxable pension or annuity.

If any part of your Tier 1 Railroad Retirement Act benefits paid

by the Railroad Retirement Board is properly treated as a fully

taxable pension on your federal income tax re turn, deduct the

amount received while a resident of Virginia on this line. Do

not include any amount of Tier 1 Railroad Retirement Board

retirement benefits that were included in your gross income

as the taxable portion of your social security and railroad

retirement benefits on your federal return because that portion

should be deducted on Line 5 of the Form 763.

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 sum of all prizes under $600 awarded to you by the

Virginia Lottery Department to the extent that you included

them in your federal adjusted gross income.

28 Virginia National Guard Income

Enter the amount of wages or salaries for active and inactive

service in the National Guard of the Commonwealth of

Virginia for persons of rank O3 and below included in

federal adjusted gross income. This amount may not exceed

the amount of income received for 39 days or $3,000,

whichever is less. Reminder: This subtraction does not apply

to members of the active or reserve units of the Army, Navy,

Air Force or Marines, or the National Guard of other states

or the District of Columbia. If you claim this subtraction,

you cannot claim a Credit for Low-Income Individuals 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

Enter any military pay and allowances earned while serving

by the order of the President of the United States with the

consent of Congress in a combat zone or qualified hazardous

duty area treated as a combat zone for federal tax purposes

pursuant to IRC § 112 that has not been otherwise subtracted,

deducted or exempted from federal adjusted gross income.

31 Retirement Plan Income Previously Taxed by Another State

Enter the amount of retirement income received during the

taxable year on which the contributions were taxed in another

state, but were deductible from federal adjusted gross income

during the same period. The total amount of this subtraction

cannot exceed the amount of the contributions previously

taxed by another state, usually in a previous year.

Virginia Supplemental retirement (VRS) does not qualify

as previously taxed distributions for taxes paid to another

state. Virginia does not previously tax contributions 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 ABLE, in the event of

a beneficiary’s death, disability or receipt of scholarship.

37 Unemployment Benefits

Enter the amount of unemployment compensation benefits

received during the taxable year reported as income on your

federal income tax return.

38 Military Basic Pay

Military service personnel may subtract up to $15,000 of

military basic pay received during the taxable year, provided

they are on extended active duty for a period in excess of

90 consecutive days. Military personnel stationed inside

or outside Virginia are eligible. This subtraction is allowed

for military basic pay that is included in federal adjusted

gross income and is not included in another subtraction,

such as the Virginia National Guard Income Subtraction.

If the military basic pay does not exceed $15,000, then the

entire amount may be subtracted. If the basic military pay is

over $15,000, then the subtraction is reduced by the amount

exceeding $15,000. For every $1 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 Employees

Any individual who qualifies as a federal or state employee

earning $15,000 or less in annual salary from all employment

can subtract up to $15,000 of the salary from that state

or federal job. If both spouses on a joint return qualify,

each spouse may claim the subtraction. The subtraction

cannot exceed the actual salary received. If you claim this

subtraction, you cannot claim a Credit for Low-Income

Individuals or Virginia Earned Income Credit.

40 Income Received by Holocaust Victims

To the extent included in your federal adjusted gross income,

subtract any income resulting from the return or replacement

of assets stolen during the Holocaust and throughout the

time period leading up to, during, and directly after World

War II as a result of: Nazi persecution, an individual being

forced into labor against their will, transactions with or

actions of the Nazi regime, treatment of refugees fleeing

Nazi persecution, or holding of such assets by entities or

persons in the Swiss Confederation.

44 Medal of Honor Recipients

Enter the amount of military retirement income you received

as an individual awarded the Medal of Honor.

49 Certain Death Benefit Payments

Allows a beneficiary taxpayer to subtract the death benefit

payments received while a Virginia resident from an annuity

contract that are subject to federal income taxation, for taxable

years beginning on or after January 1, 2007. In order to qualify

for this subtraction, a death benefit payment is required to meet

the following criteria: 1) the death benefit payment is made

pursuant to an annuity contract with an insurance company;

2) the payment must be awarded to the beneficiary in a lump

sum; and 3) the payment must be subject to taxation at the

federal level. The death benefit subtraction is not permitted

for payments from a retirement plan.

50 Pass-Through Entity Income

Enter the amount of Pass-Through Entity (PTE) income that

was included on a unified return. Do not include the PTE

income in the nonresident allocation percentage schedule.

51 Gains from Land Preservation

This is a subtraction for federal gain or federal income

recognized by a taxpayer on the application of a Land

Preservation Tax Credit. The transfer of the credit and its

application against a tax liability shall not create gain or loss

for the transferor or the transferee of such credit.

52 Certain Long-Term Capital Gains

Provided the long-term capital gain or investment services

partnership income is attributable to an investment in a

“qualified business” as defined in Va. Code § 58.1-339.4 or

any other technology business approved by the Secretary

of Technology or the Secretary of Commerce and Trade, it

may be allowed as a subtraction. The business must have

its principal facility in Virginia and less than $3 million in

annual revenues for the fiscal year preceding the investment.

The investment must be made between the dates of April 1,

2010, and June 30, 2020. Taxpayers claiming the Qualified

Equity and Subordinated Debt Credit cannot claim this

subtraction relating to investments in the same business.

In addition, no investment is “qualified” for this deduction

if the business performs research in Virginia on human

embryonic stem cells and no subtraction would be allowed

to an individual taxpayer who claimed the Venture Capital

Investment subtraction for the same investment.

53 Historic Rehabilitation

To the extent included in federal adjusted gross income,

any amount of gain or income recognized by a taxpayer in

connection with the Historic Rehabilitation Tax Credit is

allowed as a subtraction on the Virginia return.

54 First-Time Home Buyer Savings Accounts

To the extent included in federal adjusted gross income, an

individual may subtract any income attributable to a first-

time home buyer savings account that was taxed as interest,

capital gains, or other income for federal income tax purposes.

Distributions from a first-time home buyer savings account

may only be used for the purpose of paying or reimbursing the

down payment and allowable closing costs for the purchase

of a single-family residence in Virginia by a qualified

beneficiary. The subtractions claimed by an account holder

in all prior taxable years are subject to recapture in the taxable

year in which account funds are withdrawn for any other

purpose even if the withdrawal occurred after the expiration

of Virginia’s three-year statute of limitations.

To claim the subtraction, an individual must designate

an account as a first-time home buyer savings account.

An individual may designate an account by submitting

documentation with their Virginia income tax return for

the first taxable year in which such individual claims

the subtraction. An individual must submit 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 “Certication 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

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 certied 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 certication number will be provided. Enter this

number in the “Certication 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 certain partnership adjustments that result

from federal tax changes and other changes to federal taxable

income may be subtracted from Virginia taxable income if

the income was previously reported on the owner’s Virginia

return. The amount of the subtraction is equal to the federal

taxable income that was included in the owner’s Virginia

original income tax return but should not have been reported.

When claiming this subtraction, include a copy of the

partnership’s Form 502FED-1.

60 Military Benefits Subtraction

For taxable years beginning on and after January 1, 2022,

certain military benefits received by an individual age 55 or

older may be may be subtracted from Virginia taxable in-

come. The maximum amount of the subtraction is $10,000 in

Taxable Year 2022; $20,000 in Taxable Year 2023; $30,000

for Taxable Year 2024; and $40,000 for Taxable Year 2025

and after. If a joint return is filed by two married members of

the military both receiving qualifying benefits, each spouse

would be able to take advantage of the maximum subtraction

amount for his or her qualifying benefits. “Military benefits”

are defined as any military retirement income received for

service in the Armed Forces of the United States; qualified

military benefits received pursuant to § 134 of the Internal

Revenue Code regarding certain military benefits; benefits

paid to the surviving spouse of a veteran of the Armed

Forces of the United States under the Survivor Benefit Plan

program established by the U.S. Department of Defense; and

military benefits paid to the surviving spouse of a veteran

of the Armed Forces of the United States. This subtraction

is not allowed if a credit, exemption, subtraction, or deduc-

tion 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.

Line 7 - Total Subtractions

Add Lines 4, 5a, 5b and 6a-6d and enter the amount on Line 7 and

on Form 763, Line 7.

DEDUCTIONS FROM

VIRGINIA ADJUSTED GROSS INCOME

Lines 8a - 8c Deductions

On Lines 8a-8c, enter the 3-digit code, listed in the following table,

in the boxes on Schedule 763 ADJ, followed by the amount, for any

deductions from Virginia adjusted gross income in the categories

listed below.

Other Deductions for Lines 8a - 8c If you have more than

3 deductions on Lines 8a-8c of Schedule 763 ADJ, use the

supplemental Schedule ADJS to provide the code and amount

for each deduction in excess of 3. Enter the total of all

subtractions on Line 9 of Schedule 763 ADJ and check the box

at the bottom of the form. Be sure to enclose Schedule ADJS

with your return.

CODE

101 Child and Dependent Care Expenses - Enter the amount

on which the federal credit for child and dependent care

expenses is based. This is the amount on federal Form 2441

that is multiplied by the decimal amount. Do not enter the

federal credit amount.

If you filed a joint federal return and you file a separate

Virginia return, you may allocate this amount as mutually

agreed.

The amount of employment-related expenses that may be

deducted is limited to the amount actually used in computing

the federal credit for child and dependent care expenses. As

a general rule, you are limited to a maximum of $3,000 for

1 child and $6,000 if you are claiming the expenses for 2 or

more dependents, or the earned income of the spouse having

the lowest income, whichever is less.

102 Foster Care Deduction - Foster parents may claim a deduction

of $1,000 for each child residing in their home under

permanent foster care, as defined in the Code of Virginia,

provided that they claim the foster child as a dependent on

their federal and Virginia income tax returns.

103 Bone Marrow Screening Fee - Enter the amount of the fee paid

for an initial screening to become a possible bone marrow

donor, if you were not reimbursed for the fee or did not claim

a deduction for the fee on your federal return.

104 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. If you are age 70

or older on or before December 31 of the taxable year, you

may deduct the entire amount contributed to the Virginia529

accounts during the taxable year. Only the owner of record

for an account may claim a deduction for contributions made.

105 Continuing Teacher Education - A licensed primary or

secondary school teacher may enter a deduction equal to 20%

of unreimbursed tuition costs incurred to attend continuing

teacher education courses that are required as a condition of

employment, provided that these expenses were not deducted

from federal adjusted gross income.

106 Long-Term Health Care Premiums - Enter the amount of

premiums paid for long-term health care insurance, provided

you did not claim a deduction for long-term health care

insurance premiums on your federal return. The Virginia

deduction for long-term health care insurance premiums is

completely disallowed if you claimed a federal income tax

deduction of any amount for long-term health care insurance

premiums paid during the taxable year.

107 Virginia Public School Construction Grants Program and

Fund - Enter the amount of total contributions to the Virginia

Public School Construction Grants Program and Fund,

provided 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 nine succeeding taxable years.

109 Sales Tax Paid on Certain Energy Efficient Equipment or

Appliances - Allows an income tax deduction for 20% of

the sales tax paid on certain energy efficient equipment or

appliances, up to $500 per year. If filing a joint return you

may deduct up to $1,000.

110 Organ and Tissue Donor Expenses - Allows a deduction for

unreimbursed expenses that are paid by a living organ and

tissue donor, that have not been taken as a medical deduction

on the taxpayer’s federal income tax return. The amount of

the deduction is the lesser of $5,000 or the actual amount

paid by the taxpayer.

111 Charitable Mileage - Enter the difference between 18 cents per

mile and the charitable mileage deduction per mile allowed

on Virginia Schedule A. If you used actual expenses for

the charitable mileage deduction, and those expenses were

less than 18 cents per mile, then you may use the difference

between actual expenses and 18 cents per mile.

112 Virginia Bank Franchise Tax - A shareholder of a bank may

be required to make certain adjustments to their federal

adjusted gross income. Such adjustments are required only

if the shareholder invests in a bank that (1) is subject to the

Virginia Bank Franchise Tax for state tax purposes (see Va.

Code § 58.1-1207) and (2) has elected to be taxed as a small

business corporation (S corporation) for federal tax purposes.

Computation of Virginia Bank Franchise Tax Deduction

If an adjustment is required, complete the worksheet below

to determine the amount of your adjustment. Enclose a

copy of Schedule K-1 provided to you by the bank.

a. If your allocable share of the

income or gain of the bank was

included in federal adjusted gross

income, enter the amount here. ..

b. If your allocable share of the

losses or deductions of the bank

was included in federal adjusted

gross income, enter the amount

here. ............................................

c. Enter the value of any

distributions paid or distributed to

you by the bank to the extent that

such distributions were excluded

from federal adjusted gross

income. .......................................

d. Add Line b and Line c ...............

e. Subtract Line d from Line a. This

is your net deduction amount. If

this amount is negative you must

enter the amount on Schedule 763

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. In the year

of disposition the adjustment will be a deduction for gain

attributable to installment payments to be made in future

taxable years provided that (i) the gain arises from an

installment sale for which federal law does not permit the

dealer to elect installment reporting of income, and (ii) the

dealer elects installment treatment of the income for Virginia

purposes on or before the due date prescribed by law for

filing the taxpayer’s income tax return. In subsequent taxable

years the adjustment will be an addition for gain attributable

to any payments made during the taxable year with respect to

the disposition. Each disposition must be tracked separately

for purposes of this adjustment.

114 Prepaid Funeral, Medical, or Dental Insurance Premiums - You

may be allowed a deduction of payments for (i) a prepaid

funeral insurance policy that covers you or (ii) medical or

dental insurance premiums for any person for whom you

may claim a deduction for such premiums under federal

income tax laws. To qualify for this deduction, you must

be age 66 or older with earned income of at least $20,000

for the taxable year and federal adjusted gross income not

in excess of $30,000 for the taxable year. The deduction

is not allowed for any portion of premiums for which you

have been reimbursed, have claimed a deduction for federal

income tax purposes, have claimed another Virginia income

tax deduction or subtraction, or have claimed a federal

income tax credit or any Virginia income tax credit.

115 ABLE Account Contributions - You may claim a deduction for

the amount contributed during the taxable year to an ABLE

account. No deduction is allowed if such contributions are

deducted on the contributor’s federal income tax return. If

the contribution to an ABLE account exceeds $2,000 the

remainder may be carried forward and subtracted in future

taxable years until the amount has been fully deducted;

however, in no event shall the amount deducted in any

taxable year exceed $2,000 per ABLE savings trust account.

Deductions are subject to recapture in the taxable year or

years in which distributions or refunds are made for any

reason other than (i) to pay qualified disability expenses; or

(ii) the beneficiary’s death. A contributor who has attained

age 70 is allowed a deduction for the full amount contributed

to an ABLE account, less any amounts previously deducted.

116 Business Interest Deduction - Virginia conforms to the

federal business interest limitation pursuant to § 163(j) of

the Internal Revenue Code. Virginia will allow individuals

to claim a deduction of 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

763 ADJ, Line 8.

118 Deduction for Eligible Educators - For taxable years

beginning on and after January 1, 2022, but before January

1, 2025, an individual income tax deduction is allowed of up

to $500 for the amount actually paid or incurred for eligible

educator qualifying expenses. An “Eligible educator” is an

individual who for at least 900 hours during the taxable

year served as a Virginia licensed teacher, instructor,

student counselor, special needs personnel, principal, or

student aide for public or private primary and secondary

school students in Virginia. “Qualifying expenses” are

defined as 100 percent of the amount paid or incurred by

an eligible educator during the taxable year for participation

in professional development courses and the purchase of

books, supplies, computer equipment (including related

software and services), other educational equipment, and

supplementary materials used directly in an individual’s

service to students as an eligible educator, provided that

such purchases were neither reimbursed nor claimed as

a deduction on the eligible educator’s federal income tax

return for the taxable year.

199 Other - Enter the amount of any other deduction which you

are entitled to claim. If you are filing by paper, enclose an

explanation and supporting documentation, if applicable. If

you are filing electronically, provide a detailed explanation

in the space provided by the software program.

Line 9 - Total Deductions

Add Lines 8a through 8c and enter on Line 9 and on Form 763,

Line 13.

COMPUTATION FOR TAX CREDIT FOR LOW-INCOME

INDIVIDUALS OR VIRGINIA EARNED INCOME TAX

CREDIT

You may be eligible to claim a Tax Credit for Low-Income

Individuals if your family Virginia adjusted gross income (VAGI)

is equal to or less than the federal poverty guidelines and you

meet the eligibility requirements. You are eligible for the Virginia

Earned Income Tax Credit if you claimed an Earned Income Tax

Credit on your federal return. Claim the credit that benefits you the

most. However, you cannot claim both credits. Please complete

the entire section.

The Tax Credit for Low-Income or Virginia Earned Income Credit

may NOT be claimed if you, your spouse, or any dependent claims

any of the following:

• Virginia National Guard subtraction (Subtraction Code 28);

• Basic military pay subtraction (Subtraction Code 38);

• Federal and state employees subtraction for earnings of $15,000

or less (Subtraction Code 39);

• Exemption for blind taxpayers or taxpayers age 65 and over;

• the Age Deduction; or

• You are claimed as a dependent on another taxpayer’s return.

To compute total annual family income you must compute the

“Guideline Income” for each family member and add those amounts

together.

Guideline Income is defined as federal adjusted gross income

modified by the Virginia additions and qualifying Virginia

subtractions that apply to full-year residents.

After the worksheet has been filled in for each person on your tax

return, complete Schedule 763 ADJ, Lines 10-17.

If you and your spouse file separate returns, only one spouse

may claim the Credit for Low-Income Individuals, but both

may claim their proportionate share of the Virginia Earned

Income Tax Credit.

Guideline Income Worksheet

(photocopy as needed)

The income, additions and subtractions entered on the

worksheet must be shown for the entire taxable year.

1. FAGI from the federal return. ............. $ ____________

2. Interest earned on obligations of other

states exempt from federal tax ............$ ____________

3. Other additions to FAGI ...................... $ ____________

4. Subtotal. Add Lines 1, 2 and 3. ........... $ ____________

5. State income tax refund or

overpayment credit reported on your

federal return. ...................................... $ ____________

6. Income (interest, dividends or gains)

on U.S. obligations or securities

exempt from state income tax, but not

from federal tax. ..................................$ ____________

7. Social Security or equivalent Tier 1

Railroad Retirement Act benefits

reported as taxable income on your

federal return. ...................................... $ ____________

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. ...........$ ____________

11. Add Lines 5 through 10. .....................$ ____________

12. Guideline Income. Subtract Line 11

from Line 4..........................................$ ____________

Line 10 - Compute Your Total Guideline Income

If more room is needed, enclose a schedule with the name, SSN

and Guideline Income for each additional dependent.

Your Information

Enter your name, Social Security Number and Guideline Income.

Filing Statuses 2, 3 and 4 must also complete spouse information.

Your Spouse’s Information

Enter your spouse’s name, Social Security Number and Guideline

Income.

All married taxpayers, regardless of 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.

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 on Line 10 and

on any Enclosed Schedule.

Enter the total number of exemptions listed on Line 10 and on any

enclosed schedule.

Determine Eligibility for Credit for Low-Income Individuals

Using the number on Line 11 as Eligible Exemptions, compare the

dollar amount on Line 10 to the Poverty Guideline below. If Line

10 amount is greater than the Poverty Guideline amount, you do not

qualify for the Credit for Low-Income Individuals, Continue to Line 14.

Poverty Guideline Table

Eligible

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 763. Do not

include exemptions for age 65 or older and blind.

Line 13 - Multiply

Multiply the number of exemptions reported on Line 12 by $300. If

you do not qualify for the Tax Credit for Low-Income Individuals

but claimed an Earned Income Tax Credit on your federal return,

enter $0 on Line 13 and proceed to Line 14.

Line 14 - Earned Income Tax Credit claimed on your federal

return

Enter the amount of Earned Income Tax Credit claimed on your

federal return. If you did not claim this credit on your federal

return, enter $0.

When a taxpayer using the married filing separately status computes

the Virginia Earned Income Tax Credit, the taxpayer must first

determine his proportion of the earned income that was used to

qualify for the federal Earned Income Tax Credit. That proportion

must then be multiplied by the total Virginia Earned Income Tax

Credit, which is 20% of the federal Earned Income Tax Credit.

The spouse may then claim their proportional share of the credit

on their separate return.

Line 15

Multiply Line 14 by 20% (.20).

Line 16

Enter the greater of Line 13 or Line 15.

Line 17 - Credit

Compare the amount of tax on Form 763, Line 18, to the amount

on Schedule 763 ADJ, Line 16. Enter the lower amount on Line 17.

This is your Tax Credit for Low-Income Individuals. Also, enter

this amount on Form 763, Line 23.

The Credit for Low-Income Individuals is a nonrefundable credit. A

nonrefundable credit cannot exceed your tax liability. If you claim

any credits on Form 763, Lines 24-25, in addition to the Credit

for Low-Income Individuals, the sum of all nonrefundable credit

claimed cannot exceed your tax liability on Line 18 of Form 763.

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

If you file your return after May 1, 2023, you may owe either a late

filing penalty or an extension penalty.

Late Filing Penalty

If you file your return more than 6 months after the due date, no

extension provisions apply, and you must compute a late filing

penalty of 30% of the tax due with your return.

Extension Penalty

If you file your return by the extended due date and the tax due

is greater than 10% of your total tax liability, you will owe an

extension penalty. The penalty is 2% per month or part of a month

from the original due date of the return until the date of filing. The

extension penalty cannot exceed 12% of the tax due.

Late Payment Penalty

If you file your return before the due date or within 6 months after

the due date, but do not pay the tax due at the time of filing, the

unpaid balance will be subject to a late payment penalty of 6% per

month from the date of filing through the date of payment, up to a

maximum of 30%. The late payment penalty will be assessed in

addition to any extension penalty that may apply. The automatic

extension provisions apply only to returns that are filed within

6 months from the due date. If you file your return more than 6

months after the due date, a late filing penalty of 30% will apply

to the balance of tax due with your return.

NOTE: If you file your return after the extended due date, your

extension will be void and you will owe the late filing penalty. If

you file your return by the extended due date, but do not pay the tax

in full, a late payment penalty will accrue on the balance of tax due.

Interest accrues on any balance of tax owed with a return filed on

extension, regardless of whether the balance exceeds 10% of the tax.

Line 20 - Interest

If you filed a tax due return after the filing date, even if you had an

extension, you are liable for interest on the tax due amount on Form

763, Line 27, from the due date to the date filed or postmarked. To

obtain the daily interest factor, please call 804.367.8031 or contact

your locality.

Line 21 - Addition to Tax, Penalty and Interest

Add Lines 18 through 20. Enter here and on Form 763, Line 32.

INSTRUCTIONS FOR 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

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

additional accounts.

Part II - Other Voluntary Contributions

Complete this section to contribute to one or more other voluntary

contribution organizations listed in the income tax instructions.

For information on these organizations, see Page 31.

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 and ABLE contributions from Part I.

Part B - Voluntary Contributions from your refund

Lines 2 - 4 You may voluntarily donate all or part of your tax refund

to one or more qualifying organizations. Enter the contribution

code(s) and amount(s) you are donating in the boxes. If you want to

donate to more than 3 organizations, enter code “00” and the total

donated on Line 2. Enclose a schedule showing the organization

code, name and amount donated to each.

60 Virginia Nongame & Endangered Wildlife Program

61 Democratic Political Party

62 Republican Political Party

64 Virginia Housing Program

65 Department for Aging and Rehabilitative Services

(Elderly & Disabled Transportation Fund)

67 Virginia 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

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 oers 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

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

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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

below.

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.

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.

Public School - enter the 6-digit code from the lists starting on

Page 30.

Section D, Line 14 Total Voluntary Contributions

Enter the total of Lines 2 - 13. Enter this amount on Line 31 of

Form 763.

Donate to the General Fund by writing a check to the State

Treasurer and designating it as a donation to the Commonwealth’s

General Fund. You must enclose your payment with Form GFD.

Visit

www.tax.virginia.gov

or call 804.367.8031 to obtain this

form.

You can make a contribution directly to any of the organizations

listed above. For more information about these groups see

Page 31.

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 FriendsoftheChestereldPublicLibrary

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.

009001 Amherst County Public Schools Education Foundation,

Inc.

015001 Augusta County Public School Endowment Fund

019001 The Bedford Area Educational Foundation

023001 Botetourt County Public Schools Education Foundation,

Inc.

520001 Bristol Virginia Public Schools Education Foundation

530001 Blues Education Foundation, Inc. (Buena Vista)

029001 Buckingham County Educational Foundation Inc.

031001 Campbell County Educational Foundation

033001 Caroline County Public Schools Education Foundation

550002 Chesapeake Public Schools Educational Foundation

041001 ChestereldEducationFoundation

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

Organization Information

Code Organization

11 Federation of Virginia Food Banks The Federation of Virginia

Food Banks, a partner state association of Feeding America

is the largest hunger relief network in the Commonwealth

of Virginia. The Federation is composed of the 7 regional

Virginia and Washington DC food banks, consisting of

facilities in 14 strategic locations. The primary mission of

the food banks is to improve nutrition security and empower

strong, healthy communities in partnership with more than

1,500 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

[email protected]

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

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

CREDIT FOR TAXES PAID TO ANOTHER STATE

Virginia does not allow taxpayers filing nonresident individual

income tax returns to claim credit for income tax paid to another

state. The only exception is for income taxes paid to the following

states:

• Arizona • California

• District of Columbia • Oregon

If you are a resident of one of the above states and have Virginia

source income as a nonresident and the income is taxed by both

Virginia and the other state, you may be eligible for this credit.

This credit applies only to income taxes paid to other states. For

more information, see Va. Code § 58.1-332 or visit www.tax.

virginia.gov.

Married Taxpayers

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.

Required Documentation

• Each credit must be computed separately using the Schedule

OSC

• Enclose a copy of the other state’s return if the taxpayer filed

an individual return in the other state

• If claiming a credit on corporation income tax paid to a state

that does not recognize the federal S Corporation election,

enclose a statement from the S Corporation that documents

your share of the income, tax liability, and tax paid.

W-2s, 1099s, and Schedule K-1s are not acceptable documentation

to support the credit. Visit our website for a list of required forms.

Schedule OSC Line Instructions

Line 1. Filing Status

Enter the code for the filing status on the other state’s return.

1. Single

2. Married Filing Jointly

3. Married Filing Separately

4. N/A

5. Other including Corporation Income Tax paid by an S Corporation

Line 2. Claiming Credit

Enter the code to identify the person claiming the credit:

1. You

2. Spouse

3. You and Spouse (Not for Corporation Filing Status)

Line 3. Qualifying Taxable Income

Enter the total taxable income to the extent that the income was

taxed by the other state. Qualifying taxable income includes the total

taxable income reported on the resident return, not just the income

derived from Virginia sources. Married taxpayers, see above.

If 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. An example

of nonqualifying income is any addition to federal adjusted gross

income or federal taxable income required by the other state unless

that item is specifically included in Virginia taxable income.

Line 4. Virginia Taxable Income

Enter the Virginia taxable income from Line 17 of Form 763.

Married taxpayers, see above.

Line 5. Qualifying Tax Liability

Enter the net tax liability after nonrefundable credits reported on

the other state’s return. Married taxpayers, include only the tax on

the income from Line 3.

Line 6. Identify the State

Enter the 2–character postal abbreviation for the state.

Line 7. Virginia Income Tax

Enter your Virginia income tax from Line 18 of Form 763. Married

taxpayers, include only tax on the income from Line 4.

Line 8. Income Percentage

Divide Line 4 by Line 3. Compute the percentage to one decimal

place. If the result is greater than 100%, enter 100%. If the result

is less than 0.1%, enter 0.1%.

Line 9. Virginia Ratio

Multiply Line 5 by Line 8.

Line 10. Credit

Enter the lesser of Line 7 or Line 9.

If claiming more than one credit, continue to Line 11 of Schedule

OSC. Enter the total of all credits on Line 24 of Form 763. The

sum of all nonrefundable credits claimed cannot exceed your tax

liability on Line 18 of Form 763.

TAX RATE SCHEDULE

IF YOUR VIRGINIA TAXABLE INCOME IS:

Not over $3,000, your tax is 2% of your Virginia taxable income.

but not your tax of excess

over— over— is— over—

$ 3,000 $ 5,000 $ 60 + 3 % $ 3,000

$ 5,000 $ 17,000 $ 120 + 5 % $ 5,000

$ 17,000 $ 720 + 5.75 % $ 17,000

TAX TABLE

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

Otherwise, use the Tax Rate Schedule.

$ 4,983 – $ 5,017 $ 120.00

5,017 – 5,040 121.00

5,040 – 5,080 123.00

5,080 – 5,120 125.00

5,120 – 5,160 127.00

5,160 – 5,200 129.00

5,200 – 5,240 131.00

5,240 – 5,280 133.00

5,280 – 5,320 135.00

5,320 – 5,360 137.00

5,360 – 5,400 139.00

5,400 – 5,440 141.00

5,440 – 5,480 143.00

5,480 – 5,520 145.00

5,520 – 5,560 147.00

5,560 – 5,600 149.00

5,600 – 5,640 151.00

5,640 – 5,680 153.00

5,680 – 5,720 155.00

5,720 – 5,760 157.00

5,760 – 5,800 159.00

5,800 – 5,840 161.00

5,840 – 5,880 163.00

5,880 – 5,920 165.00

5,920 – 5,960 167.00

5,960 – 6,000 169.00

6,000 – 6,040 171.00

6,040 – 6,080 173.00

6,080 – 6,120 175.00

6,120 – 6,160 177.00

6,160 – 6,200 179.00

6,200 – 6,240 181.00

6,240 – 6,280 183.00

6,280 – 6,320 185.00

6,320 – 6,360 187.00

6,360 – 6,400 189.00

6,400 – 6,440 191.00

6,440 – 6,480 193.00

6,480 – 6,520 195.00

6,520 – 6,560 197.00

$ 1,975 – $ 2,025 $ 40.00

2,025 – 2,075 41.00

2,075 – 2,125 42.00

2,125 – 2,175 43.00

2,175 – 2,225 44.00

2,225 – 2,275 45.00

2,275 – 2,325 46.00

2,325 – 2,375 47.00

2,375 – 2,425 48.00

2,425 – 2,475 49.00

2,475 – 2,525 50.00

2,525 – 2,575 51.00

2,575 – 2,625 52.00

2,625 – 2,675 53.00

2,675 – 2,725 54.00

2,725 – 2,775 55.00

2,775 – 2,825 56.00

2,825 – 2,875 57.00

2,875 – 2,925 58.00

2,925 – 2,975 59.00

2,975 – 3,025 60.00

3,025 – 3,050 61.00

3,050 – 3,083 62.00

3,083 – 3,117 63.00

3,117 – 3,150 64.00

3,150 – 3,183 65.00

3,183 – 3,217 66.00

3,217 – 3,250 67.00

3,250 – 3,283 68.00

3,283 – 3,317 69.00

3,317 – 3,350 70.00

3,350 – 3,383 71.00

3,383 – 3,417 72.00

3,417 – 3,450 73.00

3,450 – 3,483 74.00

3,483 – 3,517 75.00

3,517 – 3,550 76.00

3,550 – 3,583 77.00

3,583 – 3,617 78.00

3,617 – 3,650 79.00

$ 3,650 – $ 3,683 $ 80.00

3,683 – 3,717 81.00

3,717 – 3,750 82.00

3,750 – 3,783 83.00

3,783 – 3,817 84.00

3,817 – 3,850 85.00

3,850 – 3,883 86.00

3,883 – 3,917 87.00

3,917 – 3,950 88.00

3,950 – 3,983 89.00

3,983 – 4,017 90.00

4,017 – 4,050 91.00

4,050 – 4,083 92.00

4,083 – 4,117 93.00

4,117 – 4,150 94.00

4,150 – 4,183 95.00

4,183 – 4,217 96.00

4,217 – 4,250 97.00

4,250 – 4,283 98.00

4,283 – 4,317 99.00

4,317 – 4,350 100.00

4,350 – 4,383 101.00

4,383 – 4,417 102.00

4,417 – 4,450 103.00

4,450 – 4,483 104.00

4,483 – 4,517 105.00

4,517 – 4,550 106.00

4,550 – 4,583 107.00

4,583 – 4,617 108.00

4,617 – 4,650 109.00

4,650 – 4,683 110.00

4,683 – 4,717 111.00

4,717 – 4,750 112.00

4,750 – 4,783 113.00

4,783 – 4,817 114.00

4,817 – 4,850 115.00

4,850 – 4,883 116.00

4,883 – 4,917 117.00

4,917 – 4,950 118.00

4,950 – 4,983 119.00

$ 0 – $ 25 $ 0.00

25 – 75 1.00

75 – 125 2.00

125 – 175 3.00

175 – 225 4.00

225 – 275 5.00

275 – 325 6.00

325 – 375 7.00

375 – 425 8.00

425 – 475 9.00

475 – 525 10.00

525 – 575 11.00

575 – 625 12.00

625 – 675 13.00

675 – 725 14.00

725 – 775 15.00

775 – 825 16.00

825 – 875 17.00

875 – 925 18.00

925 – 975 19.00

975 – 1,025 20.00

1,025 – 1,075 21.00

1,075 – 1,125 22.00

1,125 – 1,175 23.00

1,175 – 1,225 24.00

1,225 – 1,275 25.00

1,275 – 1,325 26.00

1,325 – 1,375 27.00

1,375 – 1,425 28.00

1,425 – 1,475 29.00

1,475 – 1,525 30.00

1,525 – 1,575 31.00

1,575 – 1,625 32.00

1,625 – 1,675 33.00

1,675 – 1,725 34.00

1,725 – 1,775 35.00

1,775 – 1,825 36.00

1,825 – 1,875 37.00

1,875 – 1,925 38.00

1,925 – 1,975 39.00

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 6,560 – $ 6,600 $ 199.00

6,600 – 6,640 201.00

6,640 – 6,680 203.00

6,680 – 6,720 205.00

6,720 – 6,760 207.00

6,760 – 6,800 209.00

6,800 – 6,840 211.00

6,840 – 6,880 213.00

6,880 – 6,920 215.00

6,920 – 6,960 217.00

6,960 – 7,000 219.00

7,000 – 7,040 221.00

7,040 – 7,080 223.00

7,080 – 7,120 225.00

7,120 – 7,160 227.00

7,160 – 7,200 229.00

7,200 – 7,240 231.00

7,240 – 7,280 233.00

7,280 – 7,320 235.00

7,320 – 7,360 237.00

7,360 – 7,400 239.00

7,400 – 7,440 241.00

7,440 – 7,480 243.00

7,480 – 7,520 245.00

7,520 – 7,560 247.00

7,560 – 7,600 249.00

7,600 – 7,640 251.00

7,640 – 7,680 253.00

7,680 – 7,720 255.00

7,720 – 7,760 257.00

7,760 – 7,800 259.00

7,800 – 7,840 261.00

7,840 – 7,880 263.00

7,880 – 7,920 265.00

7,920 – 7,960 267.00

7,960 – 8,000 269.00

8,000 – 8,040 271.00

8,040 – 8,080 273.00

8,080 – 8,120 275.00

8,120 – 8,160 277.00

Taxable But Your

Income is Less Tax

At Least Than Is

Example

If your taxable income is $90,000, your tax is $720 + 5.75% of the amount over $17,000.

This equals $720 + (.0575 x $73,000) = $720 + $4,197.50 = $4,917.50 which should be

rounded to $4,918.

TAX TABLE (Cont’d)

$ 13,280 – $ 13,320 $ 535.00

13,320 – 13,360 537.00

13,360 – 13,400 539.00

13,400 – 13,440 541.00

13,440 – 13,480 543.00

13,480 – 13,520 545.00

13,520 – 13,560 547.00

13,560 – 13,600 549.00

13,600 – 13,640 551.00

13,640 – 13,680 553.00

13,680 – 13,720 555.00

13,720 – 13,760 557.00

13,760 – 13,800 559.00

13,800 – 13,840 561.00

13,840 – 13,880 563.00

13,880 – 13,920 565.00

13,920 – 13,960 567.00

13,960 – 14,000 569.00

14,000 – 14,040 571.00

14,040 – 14,080 573.00

14,080 – 14,120 575.00

14,120 – 14,160 577.00

14,160 – 14,200 579.00

14,200 – 14,240 581.00

14,240 – 14,280 583.00

14,280 – 14,320 585.00

14,320 – 14,360 587.00

14,360 – 14,400 589.00

14,400 – 14,440 591.00

14,440 – 14,480 593.00

14,480 – 14,520 595.00

14,520 – 14,560 597.00

14,560 – 14,600 599.00

14,600 – 14,640 601.00

14,640 – 14,680 603.00

14,680 – 14,720 605.00

14,720 – 14,760 607.00

14,760 – 14,800 609.00

14,800 – 14,840 611.00

14,840 – 14,880 613.00

14,880 – 14,920 615.00

14,920 – 14,960 617.00

14,960 – 15,000 619.00

15,000 – 15,040 621.00

15,040 – 15,080 623.00

15,080 – 15,120 625.00

15,120 – 15,160 627.00

15,160 – 15,200 629.00

15,200 – 15,240 631.00

15,240 – 15,280 633.00

15,280 – 15,320 635.00

15,320 – 15,360 637.00

15,360 – 15,400 639.00

15,400 – 15,440 641.00

15,440 – 15,480 643.00

15,480 – 15,520 645.00

15,520 – 15,560 647.00

15,560 – 15,600 649.00

15,600 – 15,640 651.00

15,640 – 15,680 653.00

15,680 – 15,720 655.00

15,720 – 15,760 657.00

15,760 – 15,800 659.00

15,800 – 15,840 661.00

$ 10,720 – $ 10,760 $ 407.00

10,760 – 10,800 409.00

10,800 – 10,840 411.00

10,840 – 10,880 413.00

10,880 – 10,920 415.00

10,920 – 10,960 417.00

10,960 – 11,000 419.00

11,000 – 11,040 421.00

11,040 – 11,080 423.00

11,080 – 11,120 425.00

11,120 – 11,160 427.00

11,160 – 11,200 429.00

11,200 – 11,240 431.00

11,240 – 11,280 433.00

11,280 – 11,320 435.00

11,320 – 11,360 437.00

11,360 – 11,400 439.00

11,400 – 11,440 441.00

11,440 – 11,480 443.00

11,480 – 11,520 445.00

11,520 – 11,560 447.00

11,560 – 11,600 449.00

11,600 – 11,640 451.00

11,640 – 11,680 453.00

11,680 – 11,720 455.00

11,720 – 11,760 457.00

11,760 – 11,800 459.00

11,800 – 11,840 461.00

11,840 – 11,880 463.00

11,880 – 11,920 465.00

11,920 – 11,960 467.00

11,960 – 12,000 469.00

12,000 – 12,040 471.00

12,040 – 12,080 473.00

12,080 – 12,120 475.00

12,120 – 12,160 477.00

12,160 – 12,200 479.00

12,200 – 12,240 481.00

12,240 – 12,280 483.00

12,280 – 12,320 485.00

12,320 – 12,360 487.00

12,360 – 12,400 489.00

12,400 – 12,440 491.00

12,440 – 12,480 493.00

12,480 – 12,520 495.00

12,520 – 12,560 497.00

12,560 – 12,600 499.00

12,600 – 12,640 501.00

12,640 – 12,680 503.00

12,680 – 12,720 505.00

12,720 – 12,760 507.00

12,760 – 12,800 509.00

12,800 – 12,840 511.00

12,840 – 12,880 513.00

12,880 – 12,920 515.00

12,920 – 12,960 517.00

12,960 – 13,000 519.00

13,000 – 13,040 521.00

13,040 – 13,080 523.00

13,080 – 13,120 525.00

13,120 – 13,160 527.00

13,160 – 13,200 529.00

13,200 – 13,240 531.00

13,240 – 13,280 533.00

$ 8,160 – $ 8,200 $ 279.00

8,200 – 8,240 281.00

8,240 – 8,280 283.00

8,280 – 8,320 285.00

8,320 – 8,360 287.00

8,360 – 8,400 289.00

8,400 – 8,440 291.00

8,440 – 8,480 293.00

8,480 – 8,520 295.00

8,520 – 8,560 297.00

8,560 – 8,600 299.00

8,600 – 8,640 301.00

8,640 – 8,680 303.00

8,680 – 8,720 305.00

8,720 – 8,760 307.00

8,760 – 8,800 309.00

8,800 – 8,840 311.00

8,840 – 8,880 313.00

8,880 – 8,920 315.00

8,920 – 8,960 317.00

8,960 – 9,000 319.00

9,000 – 9,040 321.00

9,040 – 9,080 323.00

9,080 – 9,120 325.00

9,120 – 9,160 327.00

9,160 – 9,200 329.00

9,200 – 9,240 331.00

9,240 – 9,280 333.00

9,280 – 9,320 335.00

9,320 – 9,360 337.00

9,360 – 9,400 339.00

9,400 – 9,440 341.00

9,440 – 9,480 343.00

9,480 – 9,520 345.00

9,520 – 9,560 347.00

9,560 – 9,600 349.00

9,600 – 9,640 351.00

9,640 – 9,680 353.00

9,680 – 9,720 355.00

9,720 – 9,760 357.00

9,760 – 9,800 359.00

9,800 – 9,840 361.00

9,840 – 9,880 363.00

9,880 – 9,920 365.00

9,920 – 9,960 367.00

9,960 – 10,000 369.00

10,000 – 10,040 371.00

10,040 – 10,080 373.00

10,080 – 10,120 375.00

10,120 – 10,160 377.00

10,160 – 10,200 379.00

10,200 – 10,240 381.00

10,240 – 10,280 383.00

10,280 – 10,320 385.00

10,320 – 10,360 387.00

10,360 – 10,400 389.00

10,400 – 10,440 391.00

10,440 – 10,480 393.00

10,480 – 10,520 395.00

10,520 – 10,560 397.00

10,560 – 10,600 399.00

10,600 – 10,640 401.00

10,640 – 10,680 403.00

10,680 – 10,720 405.00

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 15,840 – $ 15,880 $ 663.00

15,880 – 15,920 665.00

15,920 – 15,960 667.00

15,960 – 16,000 669.00

16,000 – 16,040 671.00

16,040 – 16,080 673.00

16,080 – 16,120 675.00

16,120 – 16,160 677.00

16,160 – 16,200 679.00

16,200 – 16,240 681.00

16,240 – 16,280 683.00

16,280 – 16,320 685.00

16,320 – 16,360 687.00

16,360 – 16,400 689.00

16,400 – 16,440 691.00

16,440 – 16,480 693.00

16,480 – 16,520 695.00

16,520 – 16,560 697.00

16,560 – 16,600 699.00

16,600 – 16,640 701.00

16,640 – 16,680 703.00

16,680 – 16,720 705.00

16,720 – 16,760 707.00

16,760 – 16,800 709.00

16,800 – 16,840 711.00

16,840 – 16,880 713.00

16,880 – 16,920 715.00

16,920 – 16,960 717.00

16,960 – 17,000 719.00

17,000 – 17,035 721.00

17,035 – 17,070 723.00

17,070 – 17,104 725.00

17,104 – 17,139 727.00

17,139 – 17,174 729.00

17,174 – 17,209 731.00

17,209 – 17,243 733.00

17,243 – 17,278 735.00

17,278 – 17,313 737.00

17,313 – 17,348 739.00

17,348 – 17,383 741.00

17,383 – 17,417 743.00

17,417 – 17,452 745.00

17,452 – 17,487 747.00

17,487 – 17,522 749.00

17,522 – 17,557 751.00

17,557 – 17,591 753.00

17,591 – 17,626 755.00

17,626 – 17,661 757.00

17,661 – 17,696 759.00

17,696 – 17,730 761.00

17,730 – 17,765 763.00

17,765 – 17,800 765.00

17,800 – 17,835 767.00

17,835 – 17,870 769.00

17,870 – 17,904 771.00

17,904 – 17,939 773.00

17,939 – 17,974 775.00

17,974 – 18,009 777.00

18,009 – 18,043 779.00

18,043 – 18,078 781.00

18,078 – 18,113 783.00

18,113 – 18,148 785.00

18,148 – 18,183 787.00

18,183 – 18,217 789.00

$18,217 – $ 18,252 $ 791.00

18,252 – 18,287 793.00

18,287 – 18,322 795.00

18,322 – 18,357 797.00

18,357 – 18,391 799.00

18,391 – 18,426 801.00

18,426 – 18,461 803.00

18,461 – 18,496 805.00

18,496 – 18,530 807.00

18,530 – 18,565 809.00

18,565 – 18,600 811.00

18,600 – 18,635 813.00

18,635 – 18,670 815.00

18,670 – 18,704 817.00

18,704 – 18,739 819.00

18,739 – 18,774 821.00

18,774 – 18,809 823.00

18,809 – 18,843 825.00

18,843 – 18,878 827.00

18,878 – 18,913 829.00

18,913 – 18,948 831.00

18,948 – 18,983 833.00

18,983 – 19,017 835.00

19,017 – 19,052 837.00

19,052 – 19,087 839.00

19,087 – 19,122 841.00

19,122 – 19,157 843.00

19,157 – 19,191 845.00

19,191 – 19,226 847.00

19,226 – 19,261 849.00

19,261 – 19,296 851.00

19,296 – 19,330 853.00

19,330 – 19,365 855.00

19,365 – 19,400 857.00

19,400 – 19,435 859.00

19,435 – 19,470 861.00

19,470 – 19,504 863.00

19,504 – 19,539 865.00

19,539 – 19,574 867.00

19,574 – 19,609 869.00

19,609 – 19,643 871.00

19,643 – 19,678 873.00

19,678 – 19,713 875.00

19,713 – 19,748 877.00

19,748 – 19,783 879.00

19,783 – 19,817 881.00

19,817 – 19,852 883.00

19,852 – 19,887 885.00

19,887 – 19,922 887.00

19,922 – 19,957 889.00

19,957 – 19,991 891.00

19,991 – 20,026 893.00

20,026 – 20,061 895.00

20,061 – 20,096 897.00

20,096 – 20,130 899.00

20,130 – 20,165 901.00

20,165 – 20,200 903.00

20,200 – 20,235 905.00

20,235 – 20,270 907.00

20,270 – 20,304 909.00

20,304 – 20,339 911.00

20,339 – 20,374 913.00

20,374 – 20,409 915.00

20,409 – 20,443 917.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 20,443 – $ 20,478 $ 919.00

20,478 – 20,513 921.00

20,513 – 20,548 923.00

20,548 – 20,583 925.00

20,583 – 20,617 927.00

20,617 – 20,652 929.00

20,652 – 20,687 931.00

20,687 – 20,722 933.00

20,722 – 20,757 935.00

20,757 – 20,791 937.00

20,791 – 20,826 939.00

20,826 – 20,861 941.00

20,861 – 20,896 943.00

20,896 – 20,930 945.00

20,930 – 20,965 947.00

20,965 – 21,000 949.00

21,000 – 21,035 951.00

21,035 – 21,070 953.00

21,070 – 21,104 955.00

21,104 – 21,139 957.00

21,139 – 21,174 959.00

21,174 – 21,209 961.00

21,209 – 21,243 963.00

21,243 – 21,278 965.00

21,278 – 21,313 967.00

21,313 – 21,348 969.00

21,348 – 21,383 971.00

21,383 – 21,417 973.00

21,417 – 21,452 975.00

21,452 – 21,487 977.00

21,487 – 21,522 979.00

21,522 – 21,557 981.00

21,557 – 21,591 983.00

21,591 – 21,626 985.00

21,626 – 21,661 987.00

21,661 – 21,696 989.00

21,696 – 21,730 991.00

21,730 – 21,765 993.00

21,765 – 21,800 995.00

21,800 – 21,835 997.00

21,835 – 21,870 999.00

21,870 – 21,904 1,001.00

21,904 – 21,939 1,003.00

21,939 – 21,974 1,005.00

21,974 – 22,009 1,007.00

22,009 – 22,043 1,009.00

22,043 – 22,078 1,011.00

22,078 – 22,113 1,013.00

22,113 – 22,148 1,015.00

22,148 – 22,183 1,017.00

22,183 – 22,217 1,019.00

22,217 – 22,252 1,021.00

22,252 – 22,287 1,023.00

22,287 – 22,322 1,025.00

22,322 – 22,357 1,027.00

22,357 – 22,391 1,029.00

22,391 – 22,426 1,031.00

22,426 – 22,461 1,033.00

22,461 – 22,496 1,035.00

22,496 – 22,530 1,037.00

22,530 – 22,565 1,039.00

22,565 – 22,600 1,041.00

22,600 – 22,635 1,043.00

22,635 – 22,670 1,045.00

$ 22,670 – $ 22,704 $ 1,047.00

22,704 – 22,739 1,049.00

22,739 – 22,774 1,051.00

22,774 – 22,809 1,053.00

22,809 – 22,843 1,055.00

22,843 – 22,878 1,057.00

22,878 – 22,913 1,059.00

22,913 – 22,948 1,061.00

22,948 – 22,983 1,063.00

22,983 – 23,017 1,065.00

23,017 – 23,052 1,067.00

23,052 – 23,087 1,069.00

23,087 – 23,122 1,071.00

23,122 – 23,157 1,073.00

23,157 – 23,191 1,075.00

23,191 – 23,226 1,077.00

23,226 – 23,261 1,079.00

23,261 – 23,296 1,081.00

23,296 – 23,330 1,083.00

23,330 – 23,365 1,085.00

23,365 – 23,400 1,087.00

23,400 – 23,435 1,089.00

23,435 – 23,470 1,091.00

23,470 – 23,504 1,093.00

23,504 – 23,539 1,095.00

23,539 – 23,574 1,097.00

23,574 – 23,609 1,099.00

23,609 – 23,643 1,101.00

23,643 – 23,678 1,103.00

23,678 – 23,713 1,105.00

23,713 – 23,748 1,107.00

23,748 – 23,783 1,109.00

23,783 – 23,817 1,111.00

23,817 – 23,852 1,113.00

23,852 – 23,887 1,115.00

23,887 – 23,922 1,117.00

23,922 – 23,957 1,119.00

23,957 – 23,991 1,121.00

23,991 – 24,026 1,123.00

24,026 – 24,061 1,125.00

24,061 – 24,096 1,127.00

24,096 – 24,130 1,129.00

24,130 – 24,165 1,131.00

24,165 – 24,200 1,133.00

24,200 – 24,235 1,135.00

24,235 – 24,270 1,137.00

24,270 – 24,304 1,139.00

24,304 – 24,339 1,141.00

24,339 – 24,374 1,143.00

24,374 – 24,409 1,145.00

24,409 – 24,443 1,147.00

24,443 – 24,478 1,149.00

24,478 – 24,513 1,151.00

24,513 – 24,548 1,153.00

24,548 – 24,583 1,155.00

24,583 – 24,617 1,157.00

24,617 – 24,652 1,159.00

24,652 – 24,687 1,161.00

24,687 – 24,722 1,163.00

24,722 – 24,757 1,165.00

24,757 – 24,791 1,167.00

24,791 – 24,826 1,169.00

24,826 – 24,861 1,171.00

24,861 – 24,896 1,173.00

$ 24,896 – $ 24,930 $ 1,175.00

24,930 – 24,965 1,177.00

24,965 – 25,000 1,179.00

25,000 – 25,035 1,181.00

25,035 – 25,070 1,183.00

25,070 – 25,104 1,185.00

25,104 – 25,139 1,187.00

25,139 – 25,174 1,189.00

25,174 – 25,209 1,191.00

25,209 – 25,243 1,193.00

25,243 – 25,278 1,195.00

25,278 – 25,313 1,197.00

25,313 – 25,348 1,199.00

25,348 – 25,383 1,201.00

25,383 – 25,417 1,203.00

25,417 – 25,452 1,205.00

25,452 – 25,487 1,207.00

25,487 – 25,522 1,209.00

25,522 – 25,557 1,211.00

25,557 – 25,591 1,213.00

25,591 – 25,626 1,215.00

25,626 – 25,661 1,217.00

25,661 – 25,696 1,219.00

25,696 – 25,730 1,221.00

25,730 – 25,765 1,223.00

25,765 – 25,800 1,225.00

25,800 – 25,835 1,227.00

25,835 – 25,870 1,229.00

25,870 – 25,904 1,231.00

25,904 – 25,939 1,233.00

25,939 – 25,974 1,235.00

25,974 – 26,009 1,237.00

26,009 – 26,043 1,239.00

26,043 – 26,078 1,241.00

26,078 – 26,113 1,243.00

26,113 – 26,148 1,245.00

26,148 – 26,183 1,247.00

26,183 – 26,217 1,249.00

26,217 – 26,252 1,251.00

26,252 – 26,287 1,253.00

26,287 – 26,322 1,255.00

26,322 – 26,357 1,257.00

26,357 – 26,391 1,259.00

26,391 – 26,426 1,261.00

26,426 – 26,461 1,263.00

26,461 – 26,496 1,265.00

26,496 – 26,530 1,267.00

26,530 – 26,565 1,269.00

26,565 – 26,600 1,271.00

26,600 – 26,635 1,273.00

26,635 – 26,670 1,275.00

26,670 – 26,704 1,277.00

26,704 – 26,739 1,279.00

26,739 – 26,774 1,281.00

26,774 – 26,809 1,283.00

26,809 – 26,843 1,285.00

26,843 – 26,878 1,287.00

26,878 – 26,913 1,289.00

26,913 – 26,948 1,291.00

26,948 – 26,983 1,293.00

26,983 – 27,017 1,295.00

27,017 – 27,052 1,297.00

27,052 – 27,087 1,299.00

27,087 – 27,122 1,301.00

$ 27,122 – $ 27,157 $ 1,303.00

27,157 – 27,191 1,305.00

27,191 – 27,226 1,307.00

27,226 – 27,261 1,309.00

27,261 – 27,296 1,311.00

27,296 – 27,330 1,313.00

27,330 – 27,365 1,315.00

27,365 – 27,400 1,317.00

27,400 – 27,435 1,319.00

27,435 – 27,470 1,321.00

27,470 – 27,504 1,323.00

27,504 – 27,539 1,325.00

27,539 – 27,574 1,327.00

27,574 – 27,609 1,329.00

27,609 – 27,643 1,331.00

27,643 – 27,678 1,333.00

27,678 – 27,713 1,335.00

27,713 – 27,748 1,337.00

27,748 – 27,783 1,339.00

27,783 – 27,817 1,341.00

27,817 – 27,852 1,343.00

27,852 – 27,887 1,345.00

27,887 – 27,922 1,347.00

27,922 – 27,957 1,349.00

27,957 – 27,991 1,351.00

27,991 – 28,026 1,353.00

28,026 – 28,061 1,355.00

28,061 – 28,096 1,357.00

28,096 – 28,130 1,359.00

28,130 – 28,165 1,361.00

28,165 – 28,200 1,363.00

28,200 – 28,235 1,365.00

28,235 – 28,270 1,367.00

28,270 – 28,304 1,369.00

28,304 – 28,339 1,371.00

28,339 – 28,374 1,373.00

28,374 – 28,409 1,375.00

28,409 – 28,443 1,377.00

28,443 – 28,478 1,379.00

28,478 – 28,513 1,381.00

28,513 – 28,548 1,383.00

28,548 – 28,583 1,385.00

28,583 – 28,617 1,387.00

28,617 – 28,652 1,389.00

28,652 – 28,687 1,391.00

28,687 – 28,722 1,393.00

28,722 – 28,757 1,395.00

28,757 – 28,791 1,397.00

28,791 – 28,826 1,399.00

28,826 – 28,861 1,401.00

28,861 – 28,896 1,403.00

28,896 – 28,930 1,405.00

28,930 – 28,965 1,407.00

28,965 – 29,000 1,409.00

29,000 – 29,035 1,411.00

29,035 – 29,070 1,413.00

29,070 – 29,104 1,415.00

29,104 – 29,139 1,417.00

29,139 – 29,174 1,419.00

29,174 – 29,209 1,421.00

29,209 – 29,243 1,423.00

29,243 – 29,278 1,425.00

29,278 – 29,313 1,427.00

29,313 – 29,348 1,429.00

$ 29,348 – $ 29,383 $ 1,431.00

29,383 – 29,417 1,433.00

29,417 – 29,452 1,435.00

29,452 – 29,487 1,437.00

29,487 – 29,522 1,439.00

29,522 – 29,557 1,441.00

29,557 – 29,591 1,443.00

29,591 – 29,626 1,445.00

29,626 – 29,661 1,447.00

29,661 – 29,696 1,449.00

29,696 – 29,730 1,451.00

29,730 – 29,765 1,453.00

29,765 – 29,800 1,455.00

29,800 – 29,835 1,457.00

29,835 – 29,870 1,459.00

29,870 – 29,904 1,461.00

29,904 – 29,939 1,463.00

29,939 – 29,974 1,465.00

29,974 – 30,009 1,467.00

30,009 – 30,043 1,469.00

30,043 – 30,078 1,471.00

30,078 – 30,113 1,473.00

30,113 – 30,148 1,475.00

30,148 – 30,183 1,477.00

30,183 – 30,217 1,479.00

30,217 – 30,252 1,481.00

30,252 – 30,287 1,483.00

30,287 – 30,322 1,485.00

30,322 – 30,357 1,487.00

30,357 – 30,391 1,489.00

30,391 – 30,426 1,491.00

30,426 – 30,461 1,493.00

30,461 – 30,496 1,495.00

30,496 – 30,530 1,497.00

30,530 – 30,565 1,499.00

30,565 – 30,600 1,501.00

30,600 – 30,635 1,503.00

30,635 – 30,670 1,505.00

30,670 – 30,704 1,507.00

30,704 – 30,739 1,509.00

30,739 – 30,774 1,511.00

30,774 – 30,809 1,513.00

30,809 – 30,843 1,515.00

30,843 – 30,878 1,517.00

30,878 – 30,913 1,519.00

30,913 – 30,948 1,521.00

30,948 – 30,983 1,523.00

30,983 – 31,017 1,525.00

31,017 – 31,052 1,527.00

31,052 – 31,087 1,529.00

31,087 – 31,122 1,531.00

31,122 – 31,157 1,533.00

31,157 – 31,191 1,535.00

31,191 – 31,226 1,537.00

31,226 – 31,261 1,539.00

31,261 – 31,296 1,541.00

31,296 – 31,330 1,543.00

31,330 – 31,365 1,545.00

31,365 – 31,400 1,547.00

31,400 – 31,435 1,549.00

31,435 – 31,470 1,551.00

31,470 – 31,504 1,553.00

31,504 – 31,539 1,555.00

31,539 – 31,574 1,557.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 31,574 – $ 31,609 $ 1,559.00

31,609 – 31,643 1,561.00

31,643 – 31,678 1,563.00

31,678 – 31,713 1,565.00

31,713 – 31,748 1,567.00

31,748 – 31,783 1,569.00

31,783 – 31,817 1,571.00

31,817 – 31,852 1,573.00

31,852 – 31,887 1,575.00

31,887 – 31,922 1,577.00

31,922 – 31,957 1,579.00

31,957 – 31,991 1,581.00

31,991 – 32,026 1,583.00

32,026 – 32,061 1,585.00

32,061 – 32,096 1,587.00

32,096 – 32,130 1,589.00

32,130 – 32,165 1,591.00

32,165 – 32,200 1,593.00

32,200 – 32,235 1,595.00

32,235 – 32,270 1,597.00

32,270 – 32,304 1,599.00

32,304 – 32,339 1,601.00

32,339 – 32,374 1,603.00

32,374 – 32,409 1,605.00

32,409 – 32,443 1,607.00

32,443 – 32,478 1,609.00

32,478 – 32,513 1,611.00

32,513 – 32,548 1,613.00

32,548 – 32,583 1,615.00

32,583 – 32,617 1,617.00

32,617 – 32,652 1,619.00

32,652 – 32,687 1,621.00

32,687 – 32,722 1,623.00

32,722 – 32,757 1,625.00

32,757 – 32,791 1,627.00

32,791 – 32,826 1,629.00

32,826 – 32,861 1,631.00

32,861 – 32,896 1,633.00

32,896 – 32,930 1,635.00

32,930 – 32,965 1,637.00

32,965 – 33,000 1,639.00

33,000 – 33,035 1,641.00

33,035 – 33,070 1,643.00

33,070 – 33,104 1,645.00

33,104 – 33,139 1,647.00

33,139 – 33,174 1,649.00

33,174 – 33,209 1,651.00

33,209 – 33,243 1,653.00

33,243 – 33,278 1,655.00

33,278 – 33,313 1,657.00

33,313 – 33,348 1,659.00

33,348 – 33,383 1,661.00

33,383 – 33,417 1,663.00

33,417 – 33,452 1,665.00

33,452 – 33,487 1,667.00

33,487 – 33,522 1,669.00

33,522 – 33,557 1,671.00

33,557 – 33,591 1,673.00

33,591 – 33,626 1,675.00

33,626 – 33,661 1,677.00

33,661 – 33,696 1,679.00

33,696 – 33,730 1,681.00

33,730 – 33,765 1,683.00

33,765 – 33,800 1,685.00

$ 33,800 – $ 33,835 $ 1,687.00

33,835 – 33,870 1,689.00

33,870 – 33,904 1,691.00

33,904 – 33,939 1,693.00

33,939 – 33,974 1,695.00

33,974 – 34,009 1,697.00

34,009 – 34,043 1,699.00

34,043 – 34,078 1,701.00

34,078 – 34,113 1,703.00

34,113 – 34,148 1,705.00

34,148 – 34,183 1,707.00

34,183 – 34,217 1,709.00

34,217 – 34,252 1,711.00

34,252 – 34,287 1,713.00

34,287 – 34,322 1,715.00

34,322 – 34,357 1,717.00

34,357 – 34,391 1,719.00

34,391 – 34,426 1,721.00

34,426 – 34,461 1,723.00

34,461 – 34,496 1,725.00

34,496 – 34,530 1,727.00

34,530 – 34,565 1,729.00

34,565 – 34,600 1,731.00

34,600 – 34,635 1,733.00

34,635 – 34,670 1,735.00

34,670 – 34,704 1,737.00

34,704 – 34,739 1,739.00

34,739 – 34,774 1,741.00

34,774 – 34,809 1,743.00

34,809 – 34,843 1,745.00

34,843 – 34,878 1,747.00

34,878 – 34,913 1,749.00

34,913 – 34,948 1,751.00

34,948 – 34,983 1,753.00

34,983 – 35,017 1,755.00

35,017 – 35,052 1,757.00

35,052 – 35,087 1,759.00

35,087 – 35,122 1,761.00

35,122 – 35,157 1,763.00

35,157 – 35,191 1,765.00

35,191 – 35,226 1,767.00

35,226 – 35,261 1,769.00

35,261 – 35,296 1,771.00

35,296 – 35,330 1,773.00

35,330 – 35,365 1,775.00

35,365 – 35,400 1,777.00

35,400 – 35,435 1,779.00

35,435 – 35,470 1,781.00

35,470 – 35,504 1,783.00

35,504 – 35,539 1,785.00

35,539 – 35,574 1,787.00

35,574 – 35,609 1,789.00

35,609 – 35,643 1,791.00

35,643 – 35,678 1,793.00

35,678 – 35,713 1,795.00

35,713 – 35,748 1,797.00

35,748 – 35,783 1,799.00

35,783 – 35,817 1,801.00

35,817 – 35,852 1,803.00

35,852 – 35,887 1,805.00

35,887 – 35,922 1,807.00

35,922 – 35,957 1,809.00

35,957 – 35,991 1,811.00

35,991 – 36,026 1,813.00

$ 36,026 – $ 36,061 $ 1,815.00

36,061 – 36,096 1,817.00

36,096 – 36,130 1,819.00

36,130 – 36,165 1,821.00

36,165 – 36,200 1,823.00

36,200 – 36,235 1,825.00

36,235 – 36,270 1,827.00

36,270 – 36,304 1,829.00

36,304 – 36,339 1,831.00

36,339 – 36,374 1,833.00

36,374 – 36,409 1,835.00

36,409 – 36,443 1,837.00

36,443 – 36,478 1,839.00

36,478 – 36,513 1,841.00

36,513 – 36,548 1,843.00

36,548 – 36,583 1,845.00

36,583 – 36,617 1,847.00

36,617 – 36,652 1,849.00

36,652 – 36,687 1,851.00

36,687 – 36,722 1,853.00

36,722 – 36,757 1,855.00

36,757 – 36,791 1,857.00

36,791 – 36,826 1,859.00

36,826 – 36,861 1,861.00

36,861 – 36,896 1,863.00

36,896 – 36,930 1,865.00

36,930 – 36,965 1,867.00

36,965 – 37,000 1,869.00

37,000 – 37,035 1,871.00

37,035 – 37,070 1,873.00

37,070 – 37,104 1,875.00

37,104 – 37,139 1,877.00

37,139 – 37,174 1,879.00

37,174 – 37,209 1,881.00

37,209 – 37,243 1,883.00

37,243 – 37,278 1,885.00

37,278 – 37,313 1,887.00

37,313 – 37,348 1,889.00

37,348 – 37,383 1,891.00

37,383 – 37,417 1,893.00

37,417 – 37,452 1,895.00

37,452 – 37,487 1,897.00

37,487 – 37,522 1,899.00

37,522 – 37,557 1,901.00

37,557 – 37,591 1,903.00

37,591 – 37,626 1,905.00

37,626 – 37,661 1,907.00

37,661 – 37,696 1,909.00

37,696 – 37,730 1,911.00

37,730 – 37,765 1,913.00

37,765 – 37,800 1,915.00

37,800 – 37,835 1,917.00

37,835 – 37,870 1,919.00

37,870 – 37,904 1,921.00

37,904 – 37,939 1,923.00

37,939 – 37,974 1,925.00

37,974 – 38,009 1,927.00

38,009 – 38,043 1,929.00

38,043 – 38,078 1,931.00

38,078 – 38,113 1,933.00

38,113 – 38,148 1,935.00

38,148 – 38,183 1,937.00

38,183 – 38,217 1,939.00

38,217 – 38,252 1,941.00

$ 38,252 – $ 38,287 $ 1,943.00

38,287 – 38,322 1,945.00

38,322 – 38,357 1,947.00

38,357 – 38,391 1,949.00

38,391 – 38,426 1,951.00

38,426 – 38,461 1,953.00

38,461 – 38,496 1,955.00

38,496 – 38,530 1,957.00

38,530 – 38,565 1,959.00

38,565 – 38,600 1,961.00

38,600 – 38,635 1,963.00

38,635 – 38,670 1,965.00

38,670 – 38,704 1,967.00

38,704 – 38,739 1,969.00

38,739 – 38,774 1,971.00

38,774 – 38,809 1,973.00

38,809 – 38,843 1,975.00

38,843 – 38,878 1,977.00

38,878 – 38,913 1,979.00

38,913 – 38,948 1,981.00

38,948 – 38,983 1,983.00

38,983 – 39,017 1,985.00

39,017 – 39,052 1,987.00

39,052 – 39,087 1,989.00

39,087 – 39,122 1,991.00

39,122 – 39,157 1,993.00

39,157 – 39,191 1,995.00

39,191 – 39,226 1,997.00

39,226 – 39,261 1,999.00

39,261 – 39,296 2,001.00

39,296 – 39,330 2,003.00

39,330 – 39,365 2,005.00

39,365 – 39,400 2,007.00

39,400 – 39,435 2,009.00

39,435 – 39,470 2,011.00

39,470 – 39,504 2,013.00

39,504 – 39,539 2,015.00

39,539 – 39,574 2,017.00

39,574 – 39,609 2,019.00

39,609 – 39,643 2,021.00

39,643 – 39,678 2,023.00

39,678 – 39,713 2,025.00

39,713 – 39,748 2,027.00

39,748 – 39,783 2,029.00

39,783 – 39,817 2,031.00

39,817 – 39,852 2,033.00

39,852 – 39,887 2,035.00

39,887 – 39,922 2,037.00

39,922 – 39,957 2,039.00

39,957 – 39,991 2,041.00

39,991 – 40,026 2,043.00

40,026 – 40,061 2,045.00

40,061 – 40,096 2,047.00

40,096 – 40,130 2,049.00

40,130 – 40,165 2,051.00

40,165 – 40,200 2,053.00

40,200 – 40,235 2,055.00

40,235 – 40,270 2,057.00

40,270 – 40,304 2,059.00

40,304 – 40,339 2,061.00

40,339 – 40,374 2,063.00

40,374 – 40,409 2,065.00

40,409 – 40,443 2,067.00

40,443 – 40,478 2,069.00

$ 40,478 – $ 40,513 $ 2,071.00

40,513 – 40,548 2,073.00

40,548 – 40,583 2,075.00

40,583 – 40,617 2,077.00

40,617 – 40,652 2,079.00

40,652 – 40,687 2,081.00

40,687 – 40,722 2,083.00

40,722 – 40,757 2,085.00

40,757 – 40,791 2,087.00

40,791 – 40,826 2,089.00

40,826 – 40,861 2,091.00

40,861 – 40,896 2,093.00

40,896 – 40,930 2,095.00

40,930 – 40,965 2,097.00

40,965 – 41,000 2,099.00

41,000 – 41,035 2,101.00

41,035 – 41,070 2,103.00

41,070 – 41,104 2,105.00

41,104 – 41,139 2,107.00

41,139 – 41,174 2,109.00

41,174 – 41,209 2,111.00

41,209 – 41,243 2,113.00

41,243 – 41,278 2,115.00

41,278 – 41,313 2,117.00

41,313 – 41,348 2,119.00

41,348 – 41,383 2,121.00

41,383 – 41,417 2,123.00

41,417 – 41,452 2,125.00

41,452 – 41,487 2,127.00

41,487 – 41,522 2,129.00

41,522 – 41,557 2,131.00

41,557 – 41,591 2,133.00

41,591 – 41,626 2,135.00

41,626 – 41,661 2,137.00

41,661 – 41,696 2,139.00

41,696 – 41,730 2,141.00

41,730 – 41,765 2,143.00

41,765 – 41,800 2,145.00

41,800 – 41,835 2,147.00

41,835 – 41,870 2,149.00

41,870 – 41,904 2,151.00

41,904 – 41,939 2,153.00

41,939 – 41,974 2,155.00

41,974 – 42,009 2,157.00

42,009 – 42,043 2,159.00

42,043 – 42,078 2,161.00

42,078 – 42,113 2,163.00

42,113 – 42,148 2,165.00

42,148 – 42,183 2,167.00

42,183 – 42,217 2,169.00

42,217 – 42,252 2,171.00

42,252 – 42,287 2,173.00

42,287 – 42,322 2,175.00

42,322 – 42,357 2,177.00

42,357 – 42,391 2,179.00

42,391 – 42,426 2,181.00

42,426 – 42,461 2,183.00

42,461 – 42,496 2,185.00

42,496 – 42,530 2,187.00

42,530 – 42,565 2,189.00

42,565 – 42,600 2,191.00

42,600 – 42,635 2,193.00

42,635 – 42,670 2,195.00

42,670 – 42,704 2,197.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 42,704 – $ 42,739 $ 2,199.00

42,739 – 42,774 2,201.00

42,774 – 42,809 2,203.00

42,809 – 42,843 2,205.00

42,843 – 42,878 2,207.00

42,878 – 42,913 2,209.00

42,913 – 42,948 2,211.00

42,948 – 42,983 2,213.00

42,983 – 43,017 2,215.00

43,017 – 43,052 2,217.00

43,052 – 43,087 2,219.00

43,087 – 43,122 2,221.00

43,122 – 43,157 2,223.00

43,157 – 43,191 2,225.00

43,191 – 43,226 2,227.00

43,226 – 43,261 2,229.00

43,261 – 43,296 2,231.00

43,296 – 43,330 2,233.00

43,330 – 43,365 2,235.00

43,365 – 43,400 2,237.00

43,400 – 43,435 2,239.00

43,435 – 43,470 2,241.00

43,470 – 43,504 2,243.00

43,504 – 43,539 2,245.00

43,539 – 43,574 2,247.00

43,574 – 43,609 2,249.00

43,609 – 43,643 2,251.00

43,643 – 43,678 2,253.00

43,678 – 43,713 2,255.00

43,713 – 43,748 2,257.00

43,748 – 43,783 2,259.00

43,783 – 43,817 2,261.00

43,817 – 43,852 2,263.00

43,852 – 43,887 2,265.00

43,887 – 43,922 2,267.00

43,922 – 43,957 2,269.00

43,957 – 43,991 2,271.00

43,991 – 44,026 2,273.00

44,026 – 44,061 2,275.00

44,061 – 44,096 2,277.00

44,096 – 44,130 2,279.00

44,130 – 44,165 2,281.00

44,165 – 44,200 2,283.00

44,200 – 44,235 2,285.00

44,235 – 44,270 2,287.00

44,270 – 44,304 2,289.00

44,304 – 44,339 2,291.00

44,339 – 44,374 2,293.00

44,374 – 44,409 2,295.00

44,409 – 44,443 2,297.00

44,443 – 44,478 2,299.00

44,478 – 44,513 2,301.00

44,513 – 44,548 2,303.00

44,548 – 44,583 2,305.00

44,583 – 44,617 2,307.00

44,617 – 44,652 2,309.00

44,652 – 44,687 2,311.00

44,687 – 44,722 2,313.00

44,722 – 44,757 2,315.00

44,757 – 44,791 2,317.00

44,791 – 44,826 2,319.00

44,826 – 44,861 2,321.00

44,861 – 44,896 2,323.00

44,896 – 44,930 2,325.00

$ 44,930 – $ 44,965 $ 2,327.00

44,965 – 45,000 2,329.00

45,000 – 45,035 2,331.00

45,035 – 45,070 2,333.00

45,070 – 45,104 2,335.00

45,104 – 45,139 2,337.00

45,139 – 45,174 2,339.00

45,174 – 45,209 2,341.00

45,209 – 45,243 2,343.00

45,243 – 45,278 2,345.00

45,278 – 45,313 2,347.00

45,313 – 45,348 2,349.00

45,348 – 45,383 2,351.00

45,383 – 45,417 2,353.00

45,417 – 45,452 2,355.00

45,452 – 45,487 2,357.00

45,487 – 45,522 2,359.00

45,522 – 45,557 2,361.00

45,557 – 45,591 2,363.00

45,591 – 45,626 2,365.00

45,626 – 45,661 2,367.00

45,661 – 45,696 2,369.00

45,696 – 45,730 2,371.00

45,730 – 45,765 2,373.00

45,765 – 45,800 2,375.00

45,800 – 45,835 2,377.00

45,835 – 45,870 2,379.00

45,870 – 45,904 2,381.00

45,904 – 45,939 2,383.00

45,939 – 45,974 2,385.00

45,974 – 46,009 2,387.00

46,009 – 46,043 2,389.00

46,043 – 46,078 2,391.00

46,078 – 46,113 2,393.00

46,113 – 46,148 2,395.00

46,148 – 46,183 2,397.00

46,183 – 46,217 2,399.00

46,217 – 46,252 2,401.00

46,252 – 46,287 2,403.00

46,287 – 46,322 2,405.00

46,322 – 46,357 2,407.00

46,357 – 46,391 2,409.00

46,391 – 46,426 2,411.00

46,426 – 46,461 2,413.00

46,461 – 46,496 2,415.00

46,496 – 46,530 2,417.00

46,530 – 46,565 2,419.00

46,565 – 46,600 2,421.00

46,600 – 46,635 2,423.00

46,635 – 46,670 2,425.00

46,670 – 46,704 2,427.00

46,704 – 46,739 2,429.00

46,739 – 46,774 2,431.00

46,774 – 46,809 2,433.00

46,809 – 46,843 2,435.00

46,843 – 46,878 2,437.00

46,878 – 46,913 2,439.00

46,913 – 46,948 2,441.00

46,948 – 46,983 2,443.00

46,983 – 47,017 2,445.00

47,017 – 47,052 2,447.00

47,052 – 47,087 2,449.00

47,087 – 47,122 2,451.00

47,122 – 47,157 2,453.00

$ 47,157 – $ 47,191 $ 2,455.00

47,191 – 47,226 2,457.00

47,226 – 47,261 2,459.00

47,261 – 47,296 2,461.00

47,296 – 47,330 2,463.00

47,330 – 47,365 2,465.00

47,365 – 47,400 2,467.00

47,400 – 47,435 2,469.00

47,435 – 47,470 2,471.00

47,470 – 47,504 2,473.00

47,504 – 47,539 2,475.00

47,539 – 47,574 2,477.00

47,574 – 47,609 2,479.00

47,609 – 47,643 2,481.00

47,643 – 47,678 2,483.00

47,678 – 47,713 2,485.00

47,713 – 47,748 2,487.00

47,748 – 47,783 2,489.00

47,783 – 47,817 2,491.00

47,817 – 47,852 2,493.00

47,852 – 47,887 2,495.00

47,887 – 47,922 2,497.00

47,922 – 47,957 2,499.00

47,957 – 47,991 2,501.00

47,991 – 48,026 2,503.00

48,026 – 48,061 2,505.00

48,061 – 48,096 2,507.00

48,096 – 48,130 2,509.00

48,130 – 48,165 2,511.00

48,165 – 48,200 2,513.00

48,200 – 48,235 2,515.00

48,235 – 48,270 2,517.00

48,270 – 48,304 2,519.00

48,304 – 48,339 2,521.00

48,339 – 48,374 2,523.00

48,374 – 48,409 2,525.00

48,409 – 48,443 2,527.00

48,443 – 48,478 2,529.00

48,478 – 48,513 2,531.00

48,513 – 48,548 2,533.00

48,548 – 48,583 2,535.00

48,583 – 48,617 2,537.00

48,617 – 48,652 2,539.00

48,652 – 48,687 2,541.00

48,687 – 48,722 2,543.00

48,722 – 48,757 2,545.00

48,757 – 48,791 2,547.00

48,791 – 48,826 2,549.00

48,826 – 48,861 2,551.00

48,861 – 48,896 2,553.00

48,896 – 48,930 2,555.00

48,930 – 48,965 2,557.00

48,965 – 49,000 2,559.00

49,000 – 49,035 2,561.00

49,035 – 49,070 2,563.00

49,070 – 49,104 2,565.00

49,104 – 49,139 2,567.00

49,139 – 49,174 2,569.00

49,174 – 49,209 2,571.00

49,209 – 49,243 2,573.00

49,243 – 49,278 2,575.00

49,278 – 49,313 2,577.00

49,313 – 49,348 2,579.00

49,348 – 49,383 2,581.00

$ 49,383 – $ 49,417 $ 2,583.00

49,417 – 49,452 2,585.00

49,452 – 49,487 2,587.00

49,487 – 49,522 2,589.00

49,522 – 49,557 2,591.00

49,557 – 49,591 2,593.00

49,591 – 49,626 2,595.00

49,626 – 49,661 2,597.00

49,661 – 49,696 2,599.00

49,696 – 49,730 2,601.00

49,730 – 49,765 2,603.00

49,765 – 49,800 2,605.00

49,800 – 49,835 2,607.00

49,835 – 49,870 2,609.00

49,870 – 49,904 2,611.00

49,904 – 49,939 2,613.00

49,939 – 49,974 2,615.00

49,974 – 50,009 2,617.00

50,009 – 50,043 2,619.00

50,043 – 50,078 2,621.00

50,078 – 50,113 2,623.00

50,113 – 50,148 2,625.00

50,148 – 50,183 2,627.00

50,183 – 50,217 2,629.00

50,217 – 50,252 2,631.00

50,252 – 50,287 2,633.00

50,287 – 50,322 2,635.00

50,322 – 50,357 2,637.00

50,357 – 50,391 2,639.00

50,391 – 50,426 2,641.00

50,426 – 50,461 2,643.00

50,461 – 50,496 2,645.00

50,496 – 50,530 2,647.00

50,530 – 50,565 2,649.00

50,565 – 50,600 2,651.00

50,600 – 50,635 2,653.00

50,635 – 50,670 2,655.00

50,670 – 50,704 2,657.00

50,704 – 50,739 2,659.00

50,739 – 50,774 2,661.00

50,774 – 50,809 2,663.00

50,809 – 50,843 2,665.00

50,843 – 50,878 2,667.00

50,878 – 50,913 2,669.00

50,913 – 50,948 2,671.00

50,948 – 50,983 2,673.00

50,983 – 51,017 2,675.00

51,017 – 51,052 2,677.00

51,052 – 51,087 2,679.00

51,087 – 51,122 2,681.00

51,122 – 51,157 2,683.00

51,157 – 51,191 2,685.00

51,191 – 51,226 2,687.00

51,226 – 51,261 2,689.00

51,261 – 51,296 2,691.00

51,296 – 51,330 2,693.00

51,330 – 51,365 2,695.00

51,365 – 51,400 2,697.00

51,400 – 51,435 2,699.00

51,435 – 51,470 2,701.00

51,470 – 51,504 2,703.00

51,504 – 51,539 2,705.00

51,539 – 51,574 2,707.00

51,574 – 51,609 2,709.00

$ 51,609 – $ 51,643 $ 2,711.00

51,643 – 51,678 2,713.00

51,678 – 51,713 2,715.00

51,713 – 51,748 2,717.00

51,748 – 51,783 2,719.00

51,783 – 51,817 2,721.00

51,817 – 51,852 2,723.00

51,852 – 51,887 2,725.00

51,887 – 51,922 2,727.00

51,922 – 51,957 2,729.00

51,957 – 51,991 2,731.00

51,991 – 52,026 2,733.00

52,026 – 52,061 2,735.00

52,061 – 52,096 2,737.00

52,096 – 52,130 2,739.00

52,130 – 52,165 2,741.00

52,165 – 52,200 2,743.00

52,200 – 52,235 2,745.00

52,235 – 52,270 2,747.00

52,270 – 52,304 2,749.00

52,304 – 52,339 2,751.00

52,339 – 52,374 2,753.00

52,374 – 52,409 2,755.00

52,409 – 52,443 2,757.00

52,443 – 52,478 2,759.00

52,478 – 52,513 2,761.00

52,513 – 52,548 2,763.00

52,548 – 52,583 2,765.00

52,583 – 52,617 2,767.00

52,617 – 52,652 2,769.00

52,652 – 52,687 2,771.00

52,687 – 52,722 2,773.00

52,722 – 52,757 2,775.00

52,757 – 52,791 2,777.00

52,791 – 52,826 2,779.00

52,826 – 52,861 2,781.00

52,861 – 52,896 2,783.00

52,896 – 52,930 2,785.00

52,930 – 52,965 2,787.00

52,965 – 53,000 2,789.00

53,000 – 53,035 2,791.00

53,035 – 53,070 2,793.00

53,070 – 53,104 2,795.00

53,104 – 53,139 2,797.00

53,139 – 53,174 2,799.00

53,174 – 53,209 2,801.00

53,209 – 53,243 2,803.00

53,243 – 53,278 2,805.00

53,278 – 53,313 2,807.00

53,313 – 53,348 2,809.00

53,348 – 53,383 2,811.00

53,383 – 53,417 2,813.00

53,417 – 53,452 2,815.00

53,452 – 53,487 2,817.00

53,487 – 53,522 2,819.00

53,522 – 53,557 2,821.00

53,557 – 53,591 2,823.00

53,591 – 53,626 2,825.00

53,626 – 53,661 2,827.00

53,661 – 53,696 2,829.00

53,696 – 53,730 2,831.00

53,730 – 53,765 2,833.00

53,765 – 53,800 2,835.00

53,800 – 53,835 2,837.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 53,835 – $ 53,870 $ 2,839.00

53,870 – 53,904 2,841.00

53,904 – 53,939 2,843.00

53,939 – 53,974 2,845.00

53,974 – 54,009 2,847.00

54,009 – 54,043 2,849.00

54,043 – 54,078 2,851.00

54,078 – 54,113 2,853.00

54,113 – 54,148 2,855.00

54,148 – 54,183 2,857.00

54,183 – 54,217 2,859.00

54,217 – 54,252 2,861.00

54,252 – 54,287 2,863.00

54,287 – 54,322 2,865.00

54,322 – 54,357 2,867.00

54,357 – 54,391 2,869.00

54,391 – 54,426 2,871.00

54,426 – 54,461 2,873.00

54,461 – 54,496 2,875.00

54,496 – 54,530 2,877.00

54,530 – 54,565 2,879.00

54,565 – 54,600 2,881.00

54,600 – 54,635 2,883.00

54,635 – 54,670 2,885.00

54,670 – 54,704 2,887.00

54,704 – 54,739 2,889.00

54,739 – 54,774 2,891.00

54,774 – 54,809 2,893.00

54,809 – 54,843 2,895.00

54,843 – 54,878 2,897.00

54,878 – 54,913 2,899.00

54,913 – 54,948 2,901.00

54,948 – 54,983 2,903.00

54,983 – 55,017 2,905.00

55,017 – 55,052 2,907.00

55,052 – 55,087 2,909.00

55,087 – 55,122 2,911.00

55,122 – 55,157 2,913.00

55,157 – 55,191 2,915.00

55,191 – 55,226 2,917.00

55,226 – 55,261 2,919.00

55,261 – 55,296 2,921.00

55,296 – 55,330 2,923.00

55,330 – 55,365 2,925.00

55,365 – 55,400 2,927.00

55,400 – 55,435 2,929.00

55,435 – 55,470 2,931.00

55,470 – 55,504 2,933.00

55,504 – 55,539 2,935.00

55,539 – 55,574 2,937.00

55,574 – 55,609 2,939.00

55,609 – 55,643 2,941.00

55,643 – 55,678 2,943.00

55,678 – 55,713 2,945.00

55,713 – 55,748 2,947.00

55,748 – 55,783 2,949.00

55,783 – 55,817 2,951.00

55,817 – 55,852 2,953.00

55,852 – 55,887 2,955.00

55,887 – 55,922 2,957.00

55,922 – 55,957 2,959.00

55,957 – 55,991 2,961.00

55,991 – 56,026 2,963.00

56,026 – 56,061 2,965.00

$ 56,061 – $ 56,096 $ 2,967.00

56,096 – 56,130 2,969.00

56,130 – 56,165 2,971.00

56,165 – 56,200 2,973.00

56,200 – 56,235 2,975.00

56,235 – 56,270 2,977.00

56,270 – 56,304 2,979.00

56,304 – 56,339 2,981.00

56,339 – 56,374 2,983.00

56,374 – 56,409 2,985.00

56,409 – 56,443 2,987.00

56,443 – 56,478 2,989.00

56,478 – 56,513 2,991.00

56,513 – 56,548 2,993.00

56,548 – 56,583 2,995.00

56,583 – 56,617 2,997.00

56,617 – 56,652 2,999.00

56,652 – 56,687 3,001.00

56,687 – 56,722 3,003.00

56,722 – 56,757 3,005.00

56,757 – 56,791 3,007.00

56,791 – 56,826 3,009.00

56,826 – 56,861 3,011.00

56,861 – 56,896 3,013.00

56,896 – 56,930 3,015.00

56,930 – 56,965 3,017.00

56,965 – 57,000 3,019.00

57,000 – 57,035 3,021.00

57,035 – 57,070 3,023.00

57,070 – 57,104 3,025.00

57,104 – 57,139 3,027.00

57,139 – 57,174 3,029.00

57,174 – 57,209 3,031.00

57,209 – 57,243 3,033.00

57,243 – 57,278 3,035.00

57,278 – 57,313 3,037.00

57,313 – 57,348 3,039.00

57,348 – 57,383 3,041.00

57,383 – 57,417 3,043.00

57,417 – 57,452 3,045.00

57,452 – 57,487 3,047.00

57,487 – 57,522 3,049.00

57,522 – 57,557 3,051.00

57,557 – 57,591 3,053.00

57,591 – 57,626 3,055.00

57,626 – 57,661 3,057.00

57,661 – 57,696 3,059.00

57,696 – 57,730 3,061.00

57,730 – 57,765 3,063.00

57,765 – 57,800 3,065.00

57,800 – 57,835 3,067.00

57,835 – 57,870 3,069.00

57,870 – 57,904 3,071.00

57,904 – 57,939 3,073.00

57,939 – 57,974 3,075.00

57,974 – 58,009 3,077.00

58,009 – 58,043 3,079.00

58,043 – 58,078 3,081.00

58,078 – 58,113 3,083.00

58,113 – 58,148 3,085.00

58,148 – 58,183 3,087.00

58,183 – 58,217 3,089.00

58,217 – 58,252 3,091.00

58,252 – 58,287 3,093.00

$ 58,287 – $ 58,322 $ 3,095.00

58,322 – 58,357 3,097.00

58,357 – 58,391 3,099.00

58,391 – 58,426 3,101.00

58,426 – 58,461 3,103.00

58,461 – 58,496 3,105.00

58,496 – 58,530 3,107.00

58,530 – 58,565 3,109.00

58,565 – 58,600 3,111.00

58,600 – 58,635 3,113.00

58,635 – 58,670 3,115.00

58,670 – 58,704 3,117.00

58,704 – 58,739 3,119.00

58,739 – 58,774 3,121.00

58,774 – 58,809 3,123.00

58,809 – 58,843 3,125.00

58,843 – 58,878 3,127.00

58,878 – 58,913 3,129.00

58,913 – 58,948 3,131.00

58,948 – 58,983 3,133.00

58,983 – 59,017 3,135.00

59,017 – 59,052 3,137.00

59,052 – 59,087 3,139.00

59,087 – 59,122 3,141.00

59,122 – 59,157 3,143.00

59,157 – 59,191 3,145.00

59,191 – 59,226 3,147.00

59,226 – 59,261 3,149.00

59,261 – 59,296 3,151.00

59,296 – 59,330 3,153.00

59,330 – 59,365 3,155.00

59,365 – 59,400 3,157.00

59,400 – 59,435 3,159.00

59,435 – 59,470 3,161.00

59,470 – 59,504 3,163.00

59,504 – 59,539 3,165.00

59,539 – 59,574 3,167.00

59,574 – 59,609 3,169.00

59,609 – 59,643 3,171.00

59,643 – 59,678 3,173.00

59,678 – 59,713 3,175.00

59,713 – 59,748 3,177.00

59,748 – 59,783 3,179.00

59,783 – 59,817 3,181.00

59,817 – 59,852 3,183.00

59,852 – 59,887 3,185.00

59,887 – 59,922 3,187.00

59,922 – 59,957 3,189.00

59,957 – 59,991 3,191.00

59,991 – 60,026 3,193.00

60,026 – 60,061 3,195.00

60,061 – 60,096 3,197.00

60,096 – 60,130 3,199.00

60,130 – 60,165 3,201.00

60,165 – 60,200 3,203.00

60,200 – 60,235 3,205.00

60,235 – 60,270 3,207.00

60,270 – 60,304 3,209.00

60,304 – 60,339 3,211.00

60,339 – 60,374 3,213.00

60,374 – 60,409 3,215.00

60,409 – 60,443 3,217.00

60,443 – 60,478 3,219.00

60,478 – 60,513 3,221.00

$ 60,513 – $ 60,548 $ 3,223.00

60,548 – 60,583 3,225.00

60,583 – 60,617 3,227.00

60,617 – 60,652 3,229.00

60,652 – 60,687 3,231.00

60,687 – 60,722 3,233.00

60,722 – 60,757 3,235.00

60,757 – 60,791 3,237.00

60,791 – 60,826 3,239.00

60,826 – 60,861 3,241.00

60,861 – 60,896 3,243.00

60,896 – 60,930 3,245.00

60,930 – 60,965 3,247.00

60,965 – 61,000 3,249.00

61,000 – 61,035 3,251.00

61,035 – 61,070 3,253.00

61,070 – 61,104 3,255.00

61,104 – 61,139 3,257.00

61,139 – 61,174 3,259.00

61,174 – 61,209 3,261.00

61,209 – 61,243 3,263.00

61,243 – 61,278 3,265.00

61,278 – 61,313 3,267.00

61,313 – 61,348 3,269.00

61,348 – 61,383 3,271.00

61,383 – 61,417 3,273.00

61,417 – 61,452 3,275.00

61,452 – 61,487 3,277.00

61,487 – 61,522 3,279.00

61,522 – 61,557 3,281.00

61,557 – 61,591 3,283.00

61,591 – 61,626 3,285.00

61,626 – 61,661 3,287.00

61,661 – 61,696 3,289.00

61,696 – 61,730 3,291.00

61,730 – 61,765 3,293.00

61,765 – 61,800 3,295.00

61,800 – 61,835 3,297.00

61,835 – 61,870 3,299.00

61,870 – 61,904 3,301.00

61,904 – 61,939 3,303.00

61,939 – 61,974 3,305.00

61,974 – 62,009 3,307.00

62,009 – 62,043 3,309.00

62,043 – 62,078 3,311.00

62,078 – 62,113 3,313.00

62,113 – 62,148 3,315.00

62,148 – 62,183 3,317.00

62,183 – 62,217 3,319.00

62,217 – 62,252 3,321.00

62,252 – 62,287 3,323.00

62,287 – 62,322 3,325.00

62,322 – 62,357 3,327.00

62,357 – 62,391 3,329.00

62,391 – 62,426 3,331.00

62,426 – 62,461 3,333.00

62,461 – 62,496 3,335.00

62,496 – 62,530 3,337.00

62,530 – 62,565 3,339.00

62,565 – 62,600 3,341.00

62,600 – 62,635 3,343.00

62,635 – 62,670 3,345.00

62,670 – 62,704 3,347.00

62,704 – 62,739 3,349.00

$ 62,739 – $ 62,774 $ 3,351.00

62,774 – 62,809 3,353.00

62,809 – 62,843 3,355.00

62,843 – 62,878 3,357.00

62,878 – 62,913 3,359.00

62,913 – 62,948 3,361.00

62,948 – 62,983 3,363.00

62,983 – 63,017 3,365.00

63,017 – 63,052 3,367.00

63,052 – 63,087 3,369.00

63,087 – 63,122 3,371.00

63,122 – 63,157 3,373.00

63,157 – 63,191 3,375.00

63,191 – 63,226 3,377.00

63,226 – 63,261 3,379.00

63,261 – 63,296 3,381.00

63,296 – 63,330 3,383.00

63,330 – 63,365 3,385.00

63,365 – 63,400 3,387.00

63,400 – 63,435 3,389.00

63,435 – 63,470 3,391.00

63,470 – 63,504 3,393.00

63,504 – 63,539 3,395.00

63,539 – 63,574 3,397.00

63,574 – 63,609 3,399.00

63,609 – 63,643 3,401.00

63,643 – 63,678 3,403.00

63,678 – 63,713 3,405.00

63,713 – 63,748 3,407.00

63,748 – 63,783 3,409.00

63,783 – 63,817 3,411.00

63,817 – 63,852 3,413.00

63,852 – 63,887 3,415.00

63,887 – 63,922 3,417.00

63,922 – 63,957 3,419.00

63,957 – 63,991 3,421.00

63,991 – 64,026 3,423.00

64,026 – 64,061 3,425.00

64,061 – 64,096 3,427.00

64,096 – 64,130 3,429.00

64,130 – 64,165 3,431.00

64,165 – 64,200 3,433.00

64,200 – 64,235 3,435.00

64,235 – 64,270 3,437.00

64,270 – 64,304 3,439.00

64,304 – 64,339 3,441.00

64,339 – 64,374 3,443.00

64,374 – 64,409 3,445.00

64,409 – 64,443 3,447.00

64,443 – 64,478 3,449.00

64,478 – 64,513 3,451.00

64,513 – 64,548 3,453.00

64,548 – 64,583 3,455.00

64,583 – 64,617 3,457.00

64,617 – 64,652 3,459.00

64,652 – 64,687 3,461.00

64,687 – 64,722 3,463.00

64,722 – 64,757 3,465.00

64,757 – 64,791 3,467.00

64,791 – 64,826 3,469.00

64,826 – 64,861 3,471.00

64,861 – 64,896 3,473.00

64,896 – 64,930 3,475.00

64,930 – 64,965 3,477.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 64,965 – $ 65,000 $ 3,479.00

65,000 – 65,035 3,481.00

65,035 – 65,070 3,483.00

65,070 – 65,104 3,485.00

65,104 – 65,139 3,487.00

65,139 – 65,174 3,489.00

65,174 – 65,209 3,491.00

65,209 – 65,243 3,493.00

65,243 – 65,278 3,495.00

65,278 – 65,313 3,497.00

65,313 – 65,348 3,499.00

65,348 – 65,383 3,501.00

65,383 – 65,417 3,503.00

65,417 – 65,452 3,505.00

65,452 – 65,487 3,507.00

65,487 – 65,522 3,509.00

65,522 – 65,557 3,511.00

65,557 – 65,591 3,513.00

65,591 – 65,626 3,515.00

65,626 – 65,661 3,517.00

65,661 – 65,696 3,519.00

65,696 – 65,730 3,521.00

65,730 – 65,765 3,523.00

65,765 – 65,800 3,525.00

65,800 – 65,835 3,527.00

65,835 – 65,870 3,529.00

65,870 – 65,904 3,531.00

65,904 – 65,939 3,533.00

65,939 – 65,974 3,535.00

65,974 – 66,009 3,537.00

66,009 – 66,043 3,539.00

66,043 – 66,078 3,541.00

66,078 – 66,113 3,543.00

66,113 – 66,148 3,545.00

66,148 – 66,183 3,547.00

66,183 – 66,217 3,549.00

66,217 – 66,252 3,551.00

66,252 – 66,287 3,553.00

66,287 – 66,322 3,555.00

66,322 – 66,357 3,557.00

66,357 – 66,391 3,559.00

66,391 – 66,426 3,561.00

66,426 – 66,461 3,563.00

66,461 – 66,496 3,565.00

66,496 – 66,530 3,567.00

66,530 – 66,565 3,569.00

66,565 – 66,600 3,571.00

66,600 – 66,635 3,573.00

66,635 – 66,670 3,575.00

66,670 – 66,704 3,577.00

66,704 – 66,739 3,579.00

66,739 – 66,774 3,581.00

66,774 – 66,809 3,583.00

66,809 – 66,843 3,585.00

66,843 – 66,878 3,587.00

66,878 – 66,913 3,589.00

66,913 – 66,948 3,591.00

66,948 – 66,983 3,593.00

66,983 – 67,017 3,595.00

67,017 – 67,052 3,597.00

67,052 – 67,087 3,599.00

67,087 – 67,122 3,601.00

67,122 – 67,157 3,603.00

67,157 – 67,191 3,605.00

$ 67,191 – $ 67,226 $ 3,607.00

67,226 – 67,261 3,609.00

67,261 – 67,296 3,611.00

67,296 – 67,330 3,613.00

67,330 – 67,365 3,615.00

67,365 – 67,400 3,617.00

67,400 – 67,435 3,619.00

67,435 – 67,470 3,621.00

67,470 – 67,504 3,623.00

67,504 – 67,539 3,625.00

67,539 – 67,574 3,627.00

67,574 – 67,609 3,629.00

67,609 – 67,643 3,631.00

67,643 – 67,678 3,633.00

67,678 – 67,713 3,635.00

67,713 – 67,748 3,637.00

67,748 – 67,783 3,639.00

67,783 – 67,817 3,641.00

67,817 – 67,852 3,643.00

67,852 – 67,887 3,645.00

67,887 – 67,922 3,647.00

67,922 – 67,957 3,649.00

67,957 – 67,991 3,651.00

67,991 – 68,026 3,653.00

68,026 – 68,061 3,655.00

68,061 – 68,096 3,657.00

68,096 – 68,130 3,659.00

68,130 – 68,165 3,661.00

68,165 – 68,200 3,663.00

68,200 – 68,235 3,665.00

68,235 – 68,270 3,667.00

68,270 – 68,304 3,669.00

68,304 – 68,339 3,671.00

68,339 – 68,374 3,673.00

68,374 – 68,409 3,675.00

68,409 – 68,443 3,677.00

68,443 – 68,478 3,679.00

68,478 – 68,513 3,681.00

68,513 – 68,548 3,683.00

68,548 – 68,583 3,685.00

68,583 – 68,617 3,687.00

68,617 – 68,652 3,689.00

68,652 – 68,687 3,691.00

68,687 – 68,722 3,693.00

68,722 – 68,757 3,695.00

68,757 – 68,791 3,697.00

68,791 – 68,826 3,699.00

68,826 – 68,861 3,701.00

68,861 – 68,896 3,703.00

68,896 – 68,930 3,705.00

68,930 – 68,965 3,707.00

68,965 – 69,000 3,709.00

69,000 – 69,035 3,711.00

69,035 – 69,070 3,713.00

69,070 – 69,104 3,715.00

69,104 – 69,139 3,717.00

69,139 – 69,174 3,719.00

69,174 – 69,209 3,721.00

69,209 – 69,243 3,723.00

69,243 – 69,278 3,725.00

69,278 – 69,313 3,727.00

69,313 – 69,348 3,729.00

69,348 – 69,383 3,731.00

69,383 – 69,417 3,733.00

$ 69,417 – $ 69,452 $ 3,735.00

69,452 – 69,487 3,737.00

69,487 – 69,522 3,739.00

69,522 – 69,557 3,741.00

69,557 – 69,591 3,743.00

69,591 – 69,626 3,745.00

69,626 – 69,661 3,747.00

69,661 – 69,696 3,749.00

69,696 – 69,730 3,751.00

69,730 – 69,765 3,753.00

69,765 – 69,800 3,755.00

69,800 – 69,835 3,757.00

69,835 – 69,870 3,759.00

69,870 – 69,904 3,761.00

69,904 – 69,939 3,763.00

69,939 – 69,974 3,765.00

69,974 – 70,009 3,767.00

70,009 – 70,043 3,769.00

70,043 – 70,078 3,771.00

70,078 – 70,113 3,773.00

70,113 – 70,148 3,775.00

70,148 – 70,183 3,777.00

70,183 – 70,217 3,779.00

70,217 – 70,252 3,781.00

70,252 – 70,287 3,783.00

70,287 – 70,322 3,785.00

70,322 – 70,357 3,787.00

70,357 – 70,391 3,789.00

70,391 – 70,426 3,791.00

70,426 – 70,461 3,793.00

70,461 – 70,496 3,795.00

70,496 – 70,530 3,797.00

70,530 – 70,565 3,799.00

70,565 – 70,600 3,801.00

70,600 – 70,635 3,803.00

70,635 – 70,670 3,805.00

70,670 – 70,704 3,807.00

70,704 – 70,739 3,809.00

70,739 – 70,774 3,811.00

70,774 – 70,809 3,813.00

70,809 – 70,843 3,815.00

70,843 – 70,878 3,817.00

70,878 – 70,913 3,819.00

70,913 – 70,948 3,821.00

70,948 – 70,983 3,823.00

70,983 – 71,017 3,825.00

71,017 – 71,052 3,827.00

71,052 – 71,087 3,829.00

71,087 – 71,122 3,831.00

71,122 – 71,157 3,833.00

71,157 – 71,191 3,835.00

71,191 – 71,226 3,837.00

71,226 – 71,261 3,839.00

71,261 – 71,296 3,841.00

71,296 – 71,330 3,843.00

71,330 – 71,365 3,845.00

71,365 – 71,400 3,847.00

71,400 – 71,435 3,849.00

71,435 – 71,470 3,851.00

71,470 – 71,504 3,853.00

71,504 – 71,539 3,855.00

71,539 – 71,574 3,857.00

71,574 – 71,609 3,859.00

71,609 – 71,643 3,861.00

$ 71,643 – $ 71,678 $ 3,863.00

71,678 – 71,713 3,865.00

71,713 – 71,748 3,867.00

71,748 – 71,783 3,869.00

71,783 – 71,817 3,871.00

71,817 – 71,852 3,873.00

71,852 – 71,887 3,875.00

71,887 – 71,922 3,877.00

71,922 – 71,957 3,879.00

71,957 – 71,991 3,881.00

71,991 – 72,026 3,883.00

72,026 – 72,061 3,885.00

72,061 – 72,096 3,887.00

72,096 – 72,130 3,889.00

72,130 – 72,165 3,891.00

72,165 – 72,200 3,893.00

72,200 – 72,235 3,895.00

72,235 – 72,270 3,897.00

72,270 – 72,304 3,899.00

72,304 – 72,339 3,901.00

72,339 – 72,374 3,903.00

72,374 – 72,409 3,905.00

72,409 – 72,443 3,907.00

72,443 – 72,478 3,909.00

72,478 – 72,513 3,911.00

72,513 – 72,548 3,913.00

72,548 – 72,583 3,915.00

72,583 – 72,617 3,917.00

72,617 – 72,652 3,919.00

72,652 – 72,687 3,921.00

72,687 – 72,722 3,923.00

72,722 – 72,757 3,925.00

72,757 – 72,791 3,927.00

72,791 – 72,826 3,929.00

72,826 – 72,861 3,931.00

72,861 – 72,896 3,933.00

72,896 – 72,930 3,935.00

72,930 – 72,965 3,937.00

72,965 – 73,000 3,939.00

73,000 – 73,035 3,941.00

73,035 – 73,070 3,943.00

73,070 – 73,104 3,945.00

73,104 – 73,139 3,947.00

73,139 – 73,174 3,949.00

73,174 – 73,209 3,951.00

73,209 – 73,243 3,953.00

73,243 – 73,278 3,955.00

73,278 – 73,313 3,957.00

73,313 – 73,348 3,959.00

73,348 – 73,383 3,961.00

73,383 – 73,417 3,963.00

73,417 – 73,452 3,965.00

73,452 – 73,487 3,967.00

73,487 – 73,522 3,969.00

73,522 – 73,557 3,971.00

73,557 – 73,591 3,973.00

73,591 – 73,626 3,975.00

73,626 – 73,661 3,977.00

73,661 – 73,696 3,979.00

73,696 – 73,730 3,981.00

73,730 – 73,765 3,983.00

73,765 – 73,800 3,985.00

73,800 – 73,835 3,987.00

73,835 – 73,870 3,989.00

$ 73,870 – $ 73,904 $ 3,991.00

73,904 – 73,939 3,993.00

73,939 – 73,974 3,995.00

73,974 – 74,009 3,997.00

74,009 – 74,043 3,999.00

74,043 – 74,078 4,001.00

74,078 – 74,113 4,003.00

74,113 – 74,148 4,005.00

74,148 – 74,183 4,007.00

74,183 – 74,217 4,009.00

74,217 – 74,252 4,011.00

74,252 – 74,287 4,013.00

74,287 – 74,322 4,015.00

74,322 – 74,357 4,017.00

74,357 – 74,391 4,019.00

74,391 – 74,426 4,021.00

74,426 – 74,461 4,023.00

74,461 – 74,496 4,025.00

74,496 – 74,530 4,027.00

74,530 – 74,565 4,029.00

74,565 – 74,600 4,031.00

74,600 – 74,635 4,033.00

74,635 – 74,670 4,035.00

74,670 – 74,704 4,037.00

74,704 – 74,739 4,039.00

74,739 – 74,774 4,041.00

74,774 – 74,809 4,043.00

74,809 – 74,843 4,045.00

74,843 – 74,878 4,047.00

74,878 – 74,913 4,049.00

74,913 – 74,948 4,051.00

74,948 – 74,983 4,053.00

74,983 – 75,017 4,055.00

75,017 – 75,052 4,057.00

75,052 – 75,087 4,059.00

75,087 – 75,122 4,061.00

75,122 – 75,157 4,063.00

75,157 – 75,191 4,065.00

75,191 – 75,226 4,067.00

75,226 – 75,261 4,069.00

75,261 – 75,296 4,071.00

75,296 – 75,330 4,073.00

75,330 – 75,365 4,075.00

75,365 – 75,400 4,077.00

75,400 – 75,435 4,079.00

75,435 – 75,470 4,081.00

75,470 – 75,504 4,083.00

75,504 – 75,539 4,085.00

75,539 – 75,574 4,087.00

75,574 – 75,609 4,089.00

75,609 – 75,643 4,091.00

75,643 – 75,678 4,093.00

75,678 – 75,713 4,095.00

75,713 – 75,748 4,097.00

75,748 – 75,783 4,099.00

75,783 – 75,817 4,101.00

75,817 – 75,852 4,103.00

75,852 – 75,887 4,105.00

75,887 – 75,922 4,107.00

75,922 – 75,957 4,109.00

75,957 – 75,991 4,111.00

75,991 – 76,026 4,113.00

76,026 – 76,061 4,115.00

76,061 – 76,096 4,117.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 76,096 – $ 76,130 $ 4,119.00

76,130 – 76,165 4,121.00

76,165 – 76,200 4,123.00

76,200 – 76,235 4,125.00

76,235 – 76,270 4,127.00

76,270 – 76,304 4,129.00

76,304 – 76,339 4,131.00

76,339 – 76,374 4,133.00

76,374 – 76,409 4,135.00

76,409 – 76,443 4,137.00

76,443 – 76,478 4,139.00

76,478 – 76,513 4,141.00

76,513 – 76,548 4,143.00

76,548 – 76,583 4,145.00

76,583 – 76,617 4,147.00

76,617 – 76,652 4,149.00

76,652 – 76,687 4,151.00

76,687 – 76,722 4,153.00

76,722 – 76,757 4,155.00

76,757 – 76,791 4,157.00

76,791 – 76,826 4,159.00

76,826 – 76,861 4,161.00

76,861 – 76,896 4,163.00

76,896 – 76,930 4,165.00

76,930 – 76,965 4,167.00

76,965 – 77,000 4,169.00

77,000 – 77,035 4,171.00

77,035 – 77,070 4,173.00

77,070 – 77,104 4,175.00

77,104 – 77,139 4,177.00

77,139 – 77,174 4,179.00

77,174 – 77,209 4,181.00

77,209 – 77,243 4,183.00

77,243 – 77,278 4,185.00

77,278 – 77,313 4,187.00

77,313 – 77,348 4,189.00

77,348 – 77,383 4,191.00

77,383 – 77,417 4,193.00

77,417 – 77,452 4,195.00

77,452 – 77,487 4,197.00

77,487 – 77,522 4,199.00

77,522 – 77,557 4,201.00

77,557 – 77,591 4,203.00

77,591 – 77,626 4,205.00

77,626 – 77,661 4,207.00

77,661 – 77,696 4,209.00

77,696 – 77,730 4,211.00

77,730 – 77,765 4,213.00

77,765 – 77,800 4,215.00

77,800 – 77,835 4,217.00

77,835 – 77,870 4,219.00

77,870 – 77,904 4,221.00

77,904 – 77,939 4,223.00

77,939 – 77,974 4,225.00

77,974 – 78,009 4,227.00

78,009 – 78,043 4,229.00

78,043 – 78,078 4,231.00

78,078 – 78,113 4,233.00

78,113 – 78,148 4,235.00

78,148 – 78,183 4,237.00

78,183 – 78,217 4,239.00

78,217 – 78,252 4,241.00

78,252 – 78,287 4,243.00

78,287 – 78,322 4,245.00

$ 78,322 – $ 78,357 $ 4,247.00

78,357 – 78,391 4,249.00

78,391 – 78,426 4,251.00

78,426 – 78,461 4,253.00

78,461 – 78,496 4,255.00

78,496 – 78,530 4,257.00

78,530 – 78,565 4,259.00

78,565 – 78,600 4,261.00

78,600 – 78,635 4,263.00

78,635 – 78,670 4,265.00

78,670 – 78,704 4,267.00

78,704 – 78,739 4,269.00

78,739 – 78,774 4,271.00

78,774 – 78,809 4,273.00

78,809 – 78,843 4,275.00

78,843 – 78,878 4,277.00

78,878 – 78,913 4,279.00

78,913 – 78,948 4,281.00

78,948 – 78,983 4,283.00

78,983 – 79,017 4,285.00

79,017 – 79,052 4,287.00

79,052 – 79,087 4,289.00

79,087 – 79,122 4,291.00

79,122 – 79,157 4,293.00

79,157 – 79,191 4,295.00

79,191 – 79,226 4,297.00

79,226 – 79,261 4,299.00

79,261 – 79,296 4,301.00

79,296 – 79,330 4,303.00

79,330 – 79,365 4,305.00

79,365 – 79,400 4,307.00

79,400 – 79,435 4,309.00

79,435 – 79,470 4,311.00

79,470 – 79,504 4,313.00

79,504 – 79,539 4,315.00

79,539 – 79,574 4,317.00

79,574 – 79,609 4,319.00

79,609 – 79,643 4,321.00

79,643 – 79,678 4,323.00

79,678 – 79,713 4,325.00

79,713 – 79,748 4,327.00

79,748 – 79,783 4,329.00

79,783 – 79,817 4,331.00

79,817 – 79,852 4,333.00

79,852 – 79,887 4,335.00

79,887 – 79,922 4,337.00

79,922 – 79,957 4,339.00

79,957 – 79,991 4,341.00

79,991 – 80,026 4,343.00

80,026 – 80,061 4,345.00

80,061 – 80,096 4,347.00

80,096 – 80,130 4,349.00

80,130 – 80,165 4,351.00

80,165 – 80,200 4,353.00

80,200 – 80,235 4,355.00

80,235 – 80,270 4,357.00

80,270 – 80,304 4,359.00

80,304 – 80,339 4,361.00

80,339 – 80,374 4,363.00

80,374 – 80,409 4,365.00

80,409 – 80,443 4,367.00

80,443 – 80,478 4,369.00

80,478 – 80,513 4,371.00

80,513 – 80,548 4,373.00

$ 80,548 – $ 80,583 $ 4,375.00

80,583 – 80,617 4,377.00

80,617 – 80,652 4,379.00

80,652 – 80,687 4,381.00

80,687 – 80,722 4,383.00

80,722 – 80,757 4,385.00

80,757 – 80,791 4,387.00

80,791 – 80,826 4,389.00

80,826 – 80,861 4,391.00

80,861 – 80,896 4,393.00

80,896 – 80,930 4,395.00

80,930 – 80,965 4,397.00

80,965 – 81,000 4,399.00

81,000 – 81,035 4,401.00

81,035 – 81,070 4,403.00

81,070 – 81,104 4,405.00

81,104 – 81,139 4,407.00

81,139 – 81,174 4,409.00

81,174 – 81,209 4,411.00

81,209 – 81,243 4,413.00

81,243 – 81,278 4,415.00

81,278 – 81,313 4,417.00

81,313 – 81,348 4,419.00

81,348 – 81,383 4,421.00

81,383 – 81,417 4,423.00

81,417 – 81,452 4,425.00

81,452 – 81,487 4,427.00

81,487 – 81,522 4,429.00

81,522 – 81,557 4,431.00

81,557 – 81,591 4,433.00

81,591 – 81,626 4,435.00

81,626 – 81,661 4,437.00

81,661 – 81,696 4,439.00

81,696 – 81,730 4,441.00

81,730 – 81,765 4,443.00

81,765 – 81,800 4,445.00

81,800 – 81,835 4,447.00

81,835 – 81,870 4,449.00

81,870 – 81,904 4,451.00

81,904 – 81,939 4,453.00

81,939 – 81,974 4,455.00

81,974 – 82,009 4,457.00

82,009 – 82,043 4,459.00

82,043 – 82,078 4,461.00

82,078 – 82,113 4,463.00

82,113 – 82,148 4,465.00

82,148 – 82,183 4,467.00

82,183 – 82,217 4,469.00

82,217 – 82,252 4,471.00

82,252 – 82,287 4,473.00

82,287 – 82,322 4,475.00

82,322 – 82,357 4,477.00

82,357 – 82,391 4,479.00

82,391 – 82,426 4,481.00

82,426 – 82,461 4,483.00

82,461 – 82,496 4,485.00

82,496 – 82,530 4,487.00

82,530 – 82,565 4,489.00

82,565 – 82,600 4,491.00

82,600 – 82,635 4,493.00

82,635 – 82,670 4,495.00

82,670 – 82,704 4,497.00

82,704 – 82,739 4,499.00

82,739 – 82,774 4,501.00

$ 82,774 – $ 82,809 $ 4,503.00

82,809 – 82,843 4,505.00

82,843 – 82,878 4,507.00

82,878 – 82,913 4,509.00

82,913 – 82,948 4,511.00

82,948 – 82,983 4,513.00

82,983 – 83,017 4,515.00

83,017 – 83,052 4,517.00

83,052 – 83,087 4,519.00

83,087 – 83,122 4,521.00

83,122 – 83,157 4,523.00

83,157 – 83,191 4,525.00

83,191 – 83,226 4,527.00

83,226 – 83,261 4,529.00

83,261 – 83,296 4,531.00

83,296 – 83,330 4,533.00

83,330 – 83,365 4,535.00

83,365 – 83,400 4,537.00

83,400 – 83,435 4,539.00

83,435 – 83,470 4,541.00

83,470 – 83,504 4,543.00

83,504 – 83,539 4,545.00

83,539 – 83,574 4,547.00

83,574 – 83,609 4,549.00

83,609 – 83,643 4,551.00

83,643 – 83,678 4,553.00

83,678 – 83,713 4,555.00

83,713 – 83,748 4,557.00

83,748 – 83,783 4,559.00

83,783 – 83,817 4,561.00

83,817 – 83,852 4,563.00

83,852 – 83,887 4,565.00

83,887 – 83,922 4,567.00

83,922 – 83,957 4,569.00

83,957 – 83,991 4,571.00

83,991 – 84,026 4,573.00

84,026 – 84,061 4,575.00

84,061 – 84,096 4,577.00

84,096 – 84,130 4,579.00

84,130 – 84,165 4,581.00

84,165 – 84,200 4,583.00

84,200 – 84,235 4,585.00

84,235 – 84,270 4,587.00

84,270 – 84,304 4,589.00

84,304 – 84,339 4,591.00

84,339 – 84,374 4,593.00

84,374 – 84,409 4,595.00

84,409 – 84,443 4,597.00

84,443 – 84,478 4,599.00

84,478 – 84,513 4,601.00

84,513 – 84,548 4,603.00

84,548 – 84,583 4,605.00

84,583 – 84,617 4,607.00

84,617 – 84,652 4,609.00

84,652 – 84,687 4,611.00

84,687 – 84,722 4,613.00

84,722 – 84,757 4,615.00

84,757 – 84,791 4,617.00

84,791 – 84,826 4,619.00

84,826 – 84,861 4,621.00

84,861 – 84,896 4,623.00

84,896 – 84,930 4,625.00

84,930 – 84,965 4,627.00

84,965 – 85,000 4,629.00

$ 85,000 – $ 85,035 $ 4,631.00

85,035 – 85,070 4,633.00

85,070 – 85,104 4,635.00

85,104 – 85,139 4,637.00

85,139 – 85,174 4,639.00

85,174 – 85,209 4,641.00

85,209 – 85,243 4,643.00

85,243 – 85,278 4,645.00

85,278 – 85,313 4,647.00

85,313 – 85,348 4,649.00

85,348 – 85,383 4,651.00

85,383 – 85,417 4,653.00

85,417 – 85,452 4,655.00

85,452 – 85,487 4,657.00

85,487 – 85,522 4,659.00

85,522 – 85,557 4,661.00

85,557 – 85,591 4,663.00

85,591 – 85,626 4,665.00

85,626 – 85,661 4,667.00

85,661 – 85,696 4,669.00

85,696 – 85,730 4,671.00

85,730 – 85,765 4,673.00

85,765 – 85,800 4,675.00

85,800 – 85,835 4,677.00

85,835 – 85,870 4,679.00

85,870 – 85,904 4,681.00

85,904 – 85,939 4,683.00

85,939 – 85,974 4,685.00

85,974 – 86,009 4,687.00

86,009 – 86,043 4,689.00

86,043 – 86,078 4,691.00

86,078 – 86,113 4,693.00

86,113 – 86,148 4,695.00

86,148 – 86,183 4,697.00

86,183 – 86,217 4,699.00

86,217 – 86,252 4,701.00

86,252 – 86,287 4,703.00

86,287 – 86,322 4,705.00

86,322 – 86,357 4,707.00

86,357 – 86,391 4,709.00

86,391 – 86,426 4,711.00

86,426 – 86,461 4,713.00

86,461 – 86,496 4,715.00

86,496 – 86,530 4,717.00

86,530 – 86,565 4,719.00

86,565 – 86,600 4,721.00

86,600 – 86,635 4,723.00

86,635 – 86,670 4,725.00

86,670 – 86,704 4,727.00

86,704 – 86,739 4,729.00

86,739 – 86,774 4,731.00

86,774 – 86,809 4,733.00

86,809 – 86,843 4,735.00

86,843 – 86,878 4,737.00

86,878 – 86,913 4,739.00

86,913 – 86,948 4,741.00

86,948 – 86,983 4,743.00

86,983 – 87,017 4,745.00

87,017 – 87,052 4,747.00

87,052 – 87,087 4,749.00

87,087 – 87,122 4,751.00

87,122 – 87,157 4,753.00

87,157 – 87,191 4,755.00

87,191 – 87,226 4,757.00

TAX TABLE (Cont’d)

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

Taxable But Your

Income is Less Tax

At Least Than Is

$ 87,226 – $ 87,261 $ 4,759.00

87,261 – 87,296 4,761.00

87,296 – 87,330 4,763.00

87,330 – 87,365 4,765.00

87,365 – 87,400 4,767.00

87,400 – 87,435 4,769.00

87,435 – 87,470 4,771.00

87,470 – 87,504 4,773.00

87,504 – 87,539 4,775.00

87,539 – 87,574 4,777.00

87,574 – 87,609 4,779.00

87,609 – 87,643 4,781.00

87,643 – 87,678 4,783.00

87,678 – 87,713 4,785.00

87,713 – 87,748 4,787.00

87,748 – 87,783 4,789.00

87,783 – 87,817 4,791.00

87,817 – 87,852 4,793.00

87,852 – 87,887 4,795.00

87,887 – 87,922 4,797.00

87,922 – 87,957 4,799.00

87,957 – 87,991 4,801.00

87,991 – 88,026 4,803.00

88,026 – 88,061 4,805.00

88,061 – 88,096 4,807.00

88,096 – 88,130 4,809.00

88,130 – 88,165 4,811.00

88,165 – 88,200 4,813.00

88,200 – 88,235 4,815.00

88,235 – 88,270 4,817.00

88,270 – 88,304 4,819.00

88,304 – 88,339 4,821.00

88,339 – 88,374 4,823.00

88,374 – 88,409 4,825.00

88,409 – 88,443 4,827.00

88,443 – 88,478 4,829.00

88,478 – 88,513 4,831.00

88,513 – 88,548 4,833.00

88,548 – 88,583 4,835.00

88,583 – 88,617 4,837.00

88,617 – 88,652 4,839.00

88,652 – 88,687 4,841.00

88,687 – 88,722 4,843.00

88,722 – 88,757 4,845.00

88,757 – 88,791 4,847.00

88,791 – 88,826 4,849.00

88,826 – 88,861 4,851.00

88,861 – 88,896 4,853.00

88,896 – 88,930 4,855.00

88,930 – 88,965 4,857.00

88,965 – 89,000 4,859.00

89,000 – 89,035 4,861.00

89,035 – 89,070 4,863.00

89,070 – 89,104 4,865.00

89,104 – 89,139 4,867.00

89,139 – 89,174 4,869.00

89,174 – 89,209 4,871.00

89,209 – 89,243 4,873.00

89,243 – 89,278 4,875.00

89,278 – 89,313 4,877.00

89,313 – 89,348 4,879.00

89,348 – 89,383 4,881.00

89,383 – 89,417 4,883.00

89,417 – 89,452 4,885.00

$ 89,452 – $ 89,487 $ 4,887.00

89,487 – 89,522 4,889.00

89,522 – 89,557 4,891.00

89,557 – 89,591 4,893.00

89,591 – 89,626 4,895.00

89,626 – 89,661 4,897.00

89,661 – 89,696 4,899.00

89,696 – 89,730 4,901.00

89,730 – 89,765 4,903.00

89,765 – 89,800 4,905.00

89,800 – 89,835 4,907.00

89,835 – 89,870 4,909.00

89,870 – 89,904 4,911.00

89,904 – 89,939 4,913.00

89,939 – 89,974 4,915.00

89,974 – 90,009 4,917.00

90,009 – 90,043 4,919.00

90,043 – 90,078 4,921.00

90,078 – 90,113 4,923.00

90,113 – 90,148 4,925.00

90,148 – 90,183 4,927.00

90,183 – 90,217 4,929.00

90,217 – 90,252 4,931.00

90,252 – 90,287 4,933.00

90,287 – 90,322 4,935.00

90,322 – 90,357 4,937.00

90,357 – 90,391 4,939.00

90,391 – 90,426 4,941.00

90,426 – 90,461 4,943.00

90,461 – 90,496 4,945.00

90,496 – 90,530 4,947.00

90,530 – 90,565 4,949.00

90,565 – 90,600 4,951.00

90,600 – 90,635 4,953.00

90,635 – 90,670 4,955.00

90,670 – 90,704 4,957.00

90,704 – 90,739 4,959.00

90,739 – 90,774 4,961.00

90,774 – 90,809 4,963.00

90,809 – 90,843 4,965.00

90,843 – 90,878 4,967.00

90,878 – 90,913 4,969.00

90,913 – 90,948 4,971.00

90,948 – 90,983 4,973.00

90,983 – 91,017 4,975.00

91,017 – 91,052 4,977.00

91,052 – 91,087 4,979.00

91,087 – 91,122 4,981.00

91,122 – 91,157 4,983.00

91,157 – 91,191 4,985.00

91,191 – 91,226 4,987.00

91,226 – 91,261 4,989.00

91,261 – 91,296 4,991.00

91,296 – 91,330 4,993.00

91,330 – 91,365 4,995.00

91,365 – 91,400 4,997.00

91,400 – 91,435 4,999.00

91,435 – 91,470 5,001.00

91,470 – 91,504 5,003.00

91,504 – 91,539 5,005.00

91,539 – 91,574 5,007.00

91,574 – 91,609 5,009.00

91,609 – 91,643 5,011.00

91,643 – 91,678 5,013.00

$ 91,678 – $ 91,713 $ 5,015.00

91,713 – 91,748 5,017.00

91,748 – 91,783 5,019.00

91,783 – 91,817 5,021.00

91,817 – 91,852 5,023.00

91,852 – 91,887 5,025.00

91,887 – 91,922 5,027.00

91,922 – 91,957 5,029.00

91,957 – 91,991 5,031.00

91,991 – 92,026 5,033.00

92,026 – 92,061 5,035.00

92,061 – 92,096 5,037.00

92,096 – 92,130 5,039.00

92,130 – 92,165 5,041.00

92,165 – 92,200 5,043.00

92,200 – 92,235 5,045.00

92,235 – 92,270 5,047.00

92,270 – 92,304 5,049.00

92,304 – 92,339 5,051.00

92,339 – 92,374 5,053.00

92,374 – 92,409 5,055.00

92,409 – 92,443 5,057.00

92,443 – 92,478 5,059.00

92,478 – 92,513 5,061.00

92,513 – 92,548 5,063.00

92,548 – 92,583 5,065.00

92,583 – 92,617 5,067.00

92,617 – 92,652 5,069.00

92,652 – 92,687 5,071.00

92,687 – 92,722 5,073.00

92,722 – 92,757 5,075.00

92,757 – 92,791 5,077.00

92,791 – 92,826 5,079.00

92,826 – 92,861 5,081.00

92,861 – 92,896 5,083.00

92,896 – 92,930 5,085.00

92,930 – 92,965 5,087.00

92,965 – 93,000 5,089.00

93,000 – 93,035 5,091.00

93,035 – 93,070 5,093.00

93,070 – 93,104 5,095.00

93,104 – 93,139 5,097.00

93,139 – 93,174 5,099.00

93,174 – 93,209 5,101.00

93,209 – 93,243 5,103.00

93,243 – 93,278 5,105.00

93,278 – 93,313 5,107.00

93,313 – 93,348 5,109.00

93,348 – 93,383 5,111.00

93,383 – 93,417 5,113.00

93,417 – 93,452 5,115.00

93,452 – 93,487 5,117.00

93,487 – 93,522 5,119.00

93,522 – 93,557 5,121.00

93,557 – 93,591 5,123.00

93,591 – 93,626 5,125.00

93,626 – 93,661 5,127.00

93,661 – 93,696 5,129.00

93,696 – 93,730 5,131.00

93,730 – 93,765 5,133.00

93,765 – 93,800 5,135.00

93,800 – 93,835 5,137.00

93,835 – 93,870 5,139.00

93,870 – 93,904 5,141.00

$ 93,904 – $ 93,939 $ 5,143.00

93,939 – 93,974 5,145.00

93,974 – 94,009 5,147.00

94,009 – 94,043 5,149.00

94,043 – 94,078 5,151.00

94,078 – 94,113 5,153.00

94,113 – 94,148 5,155.00

94,148 – 94,183 5,157.00

94,183 – 94,217 5,159.00

94,217 – 94,252 5,161.00

94,252 – 94,287 5,163.00

94,287 – 94,322 5,165.00

94,322 – 94,357 5,167.00

94,357 – 94,391 5,169.00

94,391 – 94,426 5,171.00

94,426 – 94,461 5,173.00

94,461 – 94,496 5,175.00

94,496 – 94,530 5,177.00

94,530 – 94,565 5,179.00

94,565 – 94,600 5,181.00

94,600 – 94,635 5,183.00

94,635 – 94,670 5,185.00

94,670 – 94,704 5,187.00

94,704 – 94,739 5,189.00

94,739 – 94,774 5,191.00

94,774 – 94,809 5,193.00

94,809 – 94,843 5,195.00

94,843 – 94,878 5,197.00

94,878 – 94,913 5,199.00

94,913 – 94,948 5,201.00

94,948 – 94,983 5,203.00

94,983 – 95,017 5,205.00

95,017 – 95,052 5,207.00

95,052 – 95,087 5,209.00

95,087 – 95,122 5,211.00

95,122 – 95,157 5,213.00

95,157 – 95,191 5,215.00

95,191 – 95,226 5,217.00

95,226 – 95,261 5,219.00

95,261 – 95,296 5,221.00

95,296 – 95,330 5,223.00

95,330 – 95,365 5,225.00

95,365 – 95,400 5,227.00

95,400 – 95,435 5,229.00

95,435 – 95,470 5,231.00

95,470 – 95,504 5,233.00

95,504 – 95,539 5,235.00

95,539 – 95,574 5,237.00

95,574 – 95,609 5,239.00

95,609 – 95,643 5,241.00

95,643 – 95,678 5,243.00

95,678 – 95,713 5,245.00

95,713 – 95,748 5,247.00

95,748 – 95,783 5,249.00

95,783 – 95,817 5,251.00

95,817 – 95,852 5,253.00

95,852 – 95,887 5,255.00

95,887 – 95,922 5,257.00

95,922 – 95,957 5,259.00

95,957 – 95,991 5,261.00

95,991 – 96,026 5,263.00

96,026 – 96,061 5,265.00

96,061 – 96,096 5,267.00

96,096 – 96,130 5,269.00

$ 96,130 – $ 96,165 $ 5,271.00

96,165 – 96,200 5,273.00

96,200 – 96,235 5,275.00

96,235 – 96,270 5,277.00

96,270 – 96,304 5,279.00

96,304 – 96,339 5,281.00

96,339 – 96,374 5,283.00

96,374 – 96,409 5,285.00

96,409 – 96,443 5,287.00

96,443 – 96,478 5,289.00

96,478 – 96,513 5,291.00

96,513 – 96,548 5,293.00

96,548 – 96,583 5,295.00

96,583 – 96,617 5,297.00

96,617 – 96,652 5,299.00

96,652 – 96,687 5,301.00

96,687 – 96,722 5,303.00

96,722 – 96,757 5,305.00

96,757 – 96,791 5,307.00

96,791 – 96,826 5,309.00

96,826 – 96,861 5,311.00

96,861 – 96,896 5,313.00

96,896 – 96,930 5,315.00

96,930 – 96,965 5,317.00

96,965 – 97,000 5,319.00

97,000 – 97,035 5,321.00

97,035 – 97,070 5,323.00

97,070 – 97,104 5,325.00

97,104 – 97,139 5,327.00

97,139 – 97,174 5,329.00

97,174 – 97,209 5,331.00

97,209 – 97,243 5,333.00

97,243 – 97,278 5,335.00

97,278 – 97,313 5,337.00

97,313 – 97,348 5,339.00

97,348 – 97,383 5,341.00

97,383 – 97,417 5,343.00

97,417 – 97,452 5,345.00

97,452 – 97,487 5,347.00

97,487 – 97,522 5,349.00

97,522 – 97,557 5,351.00

97,557 – 97,591 5,353.00

97,591 – 97,626 5,355.00

97,626 – 97,661 5,357.00

97,661 – 97,696 5,359.00

97,696 – 97,730 5,361.00

97,730 – 97,765 5,363.00

97,765 – 97,800 5,365.00

97,800 – 97,835 5,367.00

97,835 – 97,870 5,369.00

97,870 – 97,904 5,371.00

97,904 – 97,939 5,373.00

97,939 – 97,974 5,375.00

97,974 – 98,009 5,377.00

98,009 – 98,043 5,379.00

98,043 – 98,078 5,381.00

98,078 – 98,113 5,383.00

98,113 – 98,148 5,385.00

98,148 – 98,183 5,387.00

98,183 – 98,217 5,389.00

98,217 – 98,252 5,391.00

98,252 – 98,287 5,393.00

98,287 – 98,321 5,395.00

98,321 – 98,356 5,397.00

Visit our website at www.tax.virginia.gov for expanded tax tables and our online tax calculator.

2022 Income Tax Return Mailing Addresses and Locality Codes

You may mail your income tax return to your Commissioner of the Revenue at the address below or directly

to the Department of Taxation at the addresses listed at the bottom of the next page.

* DENOTES DIRECTOR OF FINANCE ** DENOTES DIRECTOR, DEPARTMENT OF TAX ADMINISTRATION

COUNTIES AND CITIES

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

Chestereld County - 041

P.O. Box 124, Chestereld, VA 23832

804-748-1281

Clarke County - 043

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

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

540-955-5108

Colonial Heights City - 570

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

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

Staord County - 179

P.O. Box 98, Staord, VA 22555-0098

540-658-4132

Staunton City - 790

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

540-332-3829

Suolk City - 800

P.O. Box 1459, Suolk, VA 23439-1459

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