Schedule A: Virginia Itemized Deductions (2024)
Virginia · Virginia Tax · Used for tax years 2024
The 2024 Virginia Schedule A calculates the itemized deductions entered on Form 760, 760PY, or 763. It reports medical and dental expenses, taxes, interest, charitable gifts, casualty and theft losses, and other itemized deductions, with worksheets for conformity adjustments and
What you'll need
Have these documents and details available, as applicable:
- Your federal return, for your federal filing status and federal adjusted gross income.
- Your Virginia return, Form 760, 760PY, or 763.
- Federal Form 1098, for reported home mortgage interest and points.
- Federal Form 4684, Line 18, for casualty and theft losses from a federally declared disaster, other than net qualified disaster losses.
- Amounts for medical and dental expenses, deductible taxes, mortgage and investment interest, charitable gifts and carryovers, gambling losses, and other itemized deductions.
- Any conformity additions or subtractions to federal adjusted gross income needed for the Conformity Worksheet.
If you paid mortgage interest to the person who sold you the home and it was not reported on Form 1098, the schedule asks for that person's name, identifying number, and address.
Common mistakes
- Including reimbursed medical expenses. Do not include medical or dental expenses reimbursed or paid by others.
- Overlooking mortgage interest limits. The form cautions that your mortgage interest deduction may be limited.
- Ignoring charitable deduction limits. Report the limited amount as defined under federal law.
- Skipping the Conformity Worksheet. The form directs you to complete it before completing Virginia Schedule A.
Questions people ask
How is the medical and dental deduction calculated?
Enter medical and dental expenses on Line 1, excluding expenses reimbursed or paid by others. On Line 2, enter income from Line 5 of the Conformity Worksheet, using zero if negative. Part-year residents use only income attributable to Virginia residency. Multiply Line 2 by 10%, then subtract that amount from Line 1. If the result is negative, enter zero on Line 4.
What changes if I was a part-year Virginia resident?
Enter only itemized deductions paid while you were a Virginia resident on Virginia Schedule A. For the Limited Itemized Deduction Worksheet, complete Lines 1 through 11 as though you were a resident for the entire taxable year, following its stop instructions. If your deductions are limited, use Line 12b to calculate the amount for Schedule A, Line 17.
Can I claim general sales taxes instead of state and local income taxes?
Line 5a allows state and local income taxes or general sales taxes. If you claim general sales taxes instead of income taxes, fill in the oval on Line 5a.
Where does my final Virginia itemized deduction amount go?
Subtract Line 18 from Line 17 and enter the result on Schedule A, Line 19. If negative, enter zero. Transfer the amount to Form 760, Line 10; Form 760PY, Line 11; or Form 763, Line 10.