Schedule ADJ: Virginia Schedule of Adjustments (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Schedule ADJ (Form 760-ADJ) reports additions and subtractions to federal adjusted gross income and deductions from Virginia adjusted gross income for Form 760. It also calculates the Credit for Low-Income Individuals or Virginia Earned Income Credit and reports addition
Who files this form
The 2025 Virginia Schedule ADJ is used with Form 760 to report:
- Additions to and subtractions from federal adjusted gross income.
- Deductions from Virginia adjusted gross income.
- The Credit for Low-Income Individuals or Virginia Earned Income Credit.
- Additions to tax, penalties, and interest.
The form refers you to the Form 760 instructions for adjustment codes and credit eligibility details.
What you'll need
Have these forms and details available for the parts you complete:
- Virginia Form 760 and its instructions: Schedule ADJ uses amounts and exemptions from Form 760. The instructions provide adjustment codes and the Poverty Guidelines Table for the low-income credit.
- Your federal return: The schedule asks for disability income reported as wages or payments in lieu of wages, and any federal Earned Income Credit claimed.
- Your name and Social Security number: Enter your name as shown on your Virginia return.
- Family information for the credit calculation: Names, Social Security numbers, and Virginia adjusted gross income for you, your spouse, and dependents.
- Schedule ADJS, if needed: Use it when you have more additions, subtractions, or deductions than Schedule ADJ allows.
- Schedule OSC, if applicable: The nonrefundable credit calculation takes into account any Credit for Tax Paid to Another State computed on that schedule.
If you have more than four exemptions, attach a schedule listing the names, Social Security numbers, and Virginia adjusted gross income.
Common mistakes
- Running out of adjustment lines: Use Schedule ADJS if your additions, subtractions, or deductions exceed the space allowed on Schedule ADJ, and fill in the indicated oval.
- Stopping after page 1: The form tells you to continue with Line 10 on page 2.
- Omitting extra family information: If you have more than four exemptions, attach the required schedule of names, Social Security numbers, and Virginia adjusted gross income.
- Using Schedule ADJ for contributions: The form directs you to use Schedule VAC instead.
- Entering amounts on reserved lines: Lines 15 and 16a are marked “Reserved for Future Use.”
Questions people ask
Where do I transfer my adjustment totals?
Transfer Schedule ADJ Line 3 to Form 760, Line 2; Line 7 to Form 760, Line 7; and Line 9 to Form 760, Line 13.
Where can I find the addition, subtraction, and deduction codes?
The form directs you to the Form 760 instructions for those codes and for guidance on conformity additions and subtractions.
How do I check whether I qualify for the low-income credit?
Enter the total exemptions from the family table on Line 11, then consult the Poverty Guidelines Table in the Form 760 instructions. If you qualify, Line 12 asks for the personal and dependent exemptions reported on Form 760, and Line 13 multiplies that number by $300.
How does the form calculate the Virginia Earned Income Credit?
Enter your federal Earned Income Credit on Line 14, or $0 if you did not claim it. Line 16b multiplies Line 14 by 20% to calculate a refundable credit. Line 17 tells you to choose the more beneficial option: that refundable credit or the nonrefundable low-income credit, subject to the limit printed on Line 17. Enter the selected amount on Form 760, Line 23.
Where do additions to tax, penalties, and interest go?
Report them on Lines 18 through 20. Add those amounts on Line 21 and transfer the total to Form 760, Line 32.