Schedule A: Virginia Itemized Deductions (2025)
Virginia · Virginia Tax · Used for tax years 2025
The 2025 Virginia Schedule A calculates itemized deductions for your Virginia income tax return. It reports medical and dental expenses, taxes, interest, charitable gifts, casualty and theft losses, and other itemized deductions, with worksheets for conformity adjustments and ded
Who files this form
Virginia Schedule A calculates Virginia itemized deductions for taxpayers using Form 760, Form 760PY, or Form 763. The final deduction amount is transferred to the applicable Virginia return.
The supplied form does not state a separate filing requirement for this schedule.
What you'll need
Have the following information available, as applicable:
- Your Social Security number and name(s) as shown on your Virginia return.
- Your federal return, including federal adjusted gross income and federal filing status.
- Your Virginia Form 760, 760PY, or 763, and any conformity additions or subtractions needed for the Conformity Worksheet.
- Amounts for medical and dental expenses, deductible taxes, mortgage and investment interest, charitable gifts and carryovers, casualty and theft losses, and other itemized deductions.
- Federal Form 1098 for mortgage interest and points reported on that form.
- The seller’s name, identifying number, and address if you paid mortgage interest to the person from whom you bought your home and it was not reported on Form 1098.
- Federal Form 4684 if claiming the casualty and theft losses described on Schedule A, Line 15. The schedule uses Line 18 of that federal form.
Part-year residents also need to identify deductions paid while they were Virginia residents.
Common mistakes
- Including reimbursed medical expenses. The form warns not to include expenses reimbursed or paid by others.
- Assuming all mortgage interest is deductible. The form cautions that your mortgage interest deduction may be limited.
- Ignoring limits on charitable gifts. 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. Medical expenses, charitable gifts, and casualty and theft losses may need to be recomputed using the worksheet’s Line 5 amount.
- Overlooking the Virginia SALT cap when completing the limited deduction worksheet. The worksheet warns that the amount from Schedule A, Line 5a, may not exceed the Virginia SALT cap. The supplied text does not state the cap amount.
Questions people ask
How does the form calculate the medical and dental expense deduction?
Enter medical and dental expenses on Line 1. On Line 2, enter adjusted gross income from Line 5 of the Conformity Worksheet, using zero if it is negative. Multiply Line 2 by 10%, then subtract that amount from Line 1. Enter zero if the result would be negative. Part-year residents use only income attributable to Virginia residency on Line 2.
When may my total itemized deductions be limited for 2025?
The form lists these income thresholds based on federal filing status: $399,200 for married filing jointly or qualifying surviving spouse, $365,950 for head of household, $332,700 for single, and $199,600 for married filing separately. It directs you to complete the limited itemized deduction worksheet if the applicable income amount is over your threshold. The Conformity Worksheet directs you to use its Line 5 amount instead of Line 1 of your Virginia return when computing Schedule A, Line 17.
What goes on Line 18?
If your Line 17 total was limited, enter Part B, Line 15, of the limited itemized deduction worksheet. Otherwise, enter the state and local income tax from Line 5a plus any foreign income tax from Line 6.
Where do I report the final Virginia itemized deduction?
Subtract Line 18 from Line 17 and enter the result on Schedule A, Line 19. If the result is negative, enter zero. Transfer Line 19 to Form 760, Line 10; Form 760PY, Line 11; or Form 763, Line 10.