Schedule 760PY ADJ: Schedule of Adjustments for Part-Year Residents (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Schedule 760PY ADJ is the schedule of adjustments for part-year residents filing Form 760PY. It reports additions, subtractions, and deductions from income, calculates the Tax Credit for Low-Income Individuals or Virginia Earned Income Credit, and reports additions to ta
Who files this form
Virginia Schedule 760PY ADJ is the 2025 Schedule of Adjustments for Part-Year Residents. It covers additions, subtractions and deductions reported on Form 760PY, the Tax Credit for Low-Income Individuals or Virginia Earned Income Credit, and additions to tax, penalties and interest.
The form does not state a separate filing requirement or income threshold for this schedule.
What you'll need
Have the following forms and information available for the parts you complete:
- Your name and Social Security number.
- Form 760PY, which receives totals from this schedule.
- Amounts for the additions, subtractions and deductions you report. The form directs you to the Form 760PY instructions for applicable codes.
- Your federal return if reporting disability income or a federal Earned Income Credit amount.
- For the low-income or Virginia earned income credit: names, Social Security numbers and Guideline Income for you, your spouse and each dependent. Enclose an additional schedule if you need more room for dependents.
- Schedule OSC, if you computed a Credit Paid to Another State.
- Schedule PY ADJS, if you have more additions, subtractions or deductions than this schedule allows.
Common mistakes
- Claiming both the disability income subtraction and Age Deduction. The form says you cannot claim both. Claim the one that benefits you most.
- Leaving credit Lines 10–17 incomplete. The form warns that this may reduce or disallow the credit.
- Leaving additional dependents out of the credit calculation. If you enclose a dependent schedule, include its information in total Family Guideline Income on Line 10 and the exemption count on Line 11.
- Running out of adjustment lines without using the extra schedule. Use Schedule PY ADJS if you have more additions, subtractions or deductions than Schedule 760PY ADJ allows, and check the box on Page 1.
Questions people ask
Which column should I use for my spouse?
Column B is for your spouse only when using Filing Status 4. For Filing Status 2, include your spouse in Column A. Your spouse’s disability subtraction goes on Line 5b in the applicable column.
Where do I enter the adjustment totals on Form 760PY?
Carry total additions from Schedule 760PY ADJ, Line 3 to Form 760PY, Line 2; total subtractions from Line 7 to Form 760PY, Line 8; and total deductions from Line 9 to Form 760PY, Line 14.
What if I did not claim an Earned Income Credit on my federal return?
Enter $0 on Line 14. If you are married filing separately, the form directs you to the instructions.
Where do I report the total additions to tax, penalties and interest?
Add Lines 18–20 and enter the total on Line 21. Also enter that total on Form 760PY, Line 32.