502ADJS: Pass-Through Entity Supplemental Schedule of Adjustments (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Schedule 502ADJS is a supplemental schedule for pass-through entities to report additions to and subtractions from taxable income. The totals are included on Schedule 502ADJ.
Who files this form
Use Schedule 502ADJS if your pass-through entity is claiming more additions or subtractions than Schedule 502ADJ allows. Use additional Schedules 502ADJS if necessary.
What you'll need
Have these forms and details available:
- Form 502: Enter the name as shown on Form 502 and the entity’s FEIN.
- Schedule 502ADJ: Include the supplemental totals in this schedule’s addition and subtraction totals.
- Form 502 Instructions: Refer to these for addition and subtraction codes.
- Adjustment details: The schedule asks for a code and dollar amount for each addition or subtraction.
Common mistakes
Keep these printed reminders in mind:
- Use additional Schedules 502ADJS if necessary.
- Refer to the Form 502 Instructions for addition and subtraction codes.
Questions people ask
Where do I report additions and subtractions?
Report additions to taxable income in Section A and subtractions from taxable income in Section B. Each section has fields for codes and dollar amounts.
Where does the total for additions go?
Add Section A, Lines 1–15, and enter the result on Line 16. Include that amount in the total additions on Schedule 502ADJ, Section A, Line 5.
Where does the total for subtractions go?
Add Section B, Lines 1–15, and enter the result on Line 16. Include that amount in the total subtractions on Schedule 502ADJ, Section B, Line 5.
What if I need more space?
Use additional Schedules 502ADJS if necessary.