760PY Schedule of Income: Schedule of Income for Part-Year Resident Individual Income Tax Return (2025)
Virginia · Virginia Tax · Used for tax years 2025
The 2025 Virginia Schedule of Income accompanies Form 760PY and separates income and adjustments between periods when you were and were not a Virginia resident. It also includes a worksheet to prorate personal and dependent exemptions and a section for information about moves int
Who files this form
All filers completing Form 760PY must complete Section A of the Schedule of Income. Include your spouse’s income in Section A if you claim filing status 2.
If you claim filing status 4, your spouse must also complete Section B. Complete the schedule before beginning Form 760PY.
What you'll need
Have the following available:
- Your federal return, which the form tells you to refer to when completing Part 1.
- Income amounts for the periods when you were and were not a Virginia resident.
- An explanation to enclose if you report other income adjustments on Line 6.
- The exemptions claimed in the Exemption Section of Form 760PY.
- The Personal Exemption Ratio Schedule in the Form 760PY Instructions, needed for Part 2, Line 10.
- Your prior state of residence or the state you moved to in 2025, and your spouse’s information if applicable.
How to file
Submit the completed Schedule of Income with Form 760PY to avoid delays.
Common mistakes
- Starting Form 760PY before completing this schedule. The form says to complete the Schedule of Income first.
- Leaving out the completed schedule. Submit it with Form 760PY to avoid delays.
- Not calculating each spouse’s exemptions separately. Each spouse must compute their own prorated personal exemptions using the separate exemption amounts for “you” and “spouse.” For filing status 2, enter the combined result on Form 760PY, Line 13, Column A.
- Not rounding prorated exemptions. The worksheet reminds you to round to the nearest whole number.
Questions people ask
How do I divide income among the columns?
In Section A, Column A1 is for federal return amounts, Column A2 is for income while you were a Virginia resident, and Column A3 is for income while you were not a Virginia resident. Section B uses the same arrangement in Columns B1, B2 and B3 for your spouse when filing status 4 is claimed.
Which income amount transfers to Form 760PY?
Enter Part 1, Line 7, Column A1 on Form 760PY, Page 1, Line 1, Column A. If you complete Section B, enter Line 7, Column B1 on Form 760PY, Page 1, Line 1, Column B.
Why are my exemptions prorated?
Part 2 reduces your personal and dependent exemptions in proportion to the number of days you resided in Virginia during the taxable year. Use the ratio from the Personal Exemption Ratio Schedule in the Form 760PY Instructions.
What moving information does Part 3 ask for?
If you moved into Virginia in 2025, enter your prior state of residence. If you moved out of Virginia in 2025, enter the state you moved to. Part 3 asks for the same information for your spouse, if applicable.