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                                         VIRGINIA

                   2022 Form 760

Resident Individual Income Tax Booklet

                                         u Please file electronically! u

              Filing on paper means waiting longer for your refund.

Here are 6 advantages of filing electronically:

l FASTER REFUND – File electronically and request your refund as a direct deposit into your bank  
 account.

l    FEWER MISTAKES – Electronic filing does the math for you and helps avoid costly mistakes, such  
      as transposing numbers and calculation errors.

l    EASY TO USE – Follow step-by-step instructions for easy guidance through completing your    
     return.

l    PROOF OF RECEIPT – When you file electronically, you’ll get a confirmation your return was    
     received.

l     CONFIDENTIALITY – Our electronic filing options meet strict security guidelines to protect your  
     identity and personal information.

l  CONVENIENCE – Access your tax account from anywhere 24/7.

                                         www.tax.virginia.gov

Va. Dept. of Taxation  2614089 Rev. 10/22

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Virginia Tax Online ServicesVirginia Tax Online Services

www.tax.virginia.gov

Get Your Tax Refund Faster Using e-File
Last year, over 3.8 million Virginia taxpayers used IRS e-File services to file their state and federal
income tax returns. e-File is faster, safe and convenient. Use one of these Electronic Filing (e-File)
options offered by participating software companies:
• Free File - A free federal and state income tax preparation and electronic filing program available
to taxpayers based on income and other eligibility requirements.
• Paid e-File - Commercial tax preparation and e-File software available online or over-the-counter
for personal use and through tax preparers.
Visit our website to find out more about these options, including links to e-File providers.

Look Up Your Form 1099-G/1099-INT Information Online
Form 1099-G/1099-INT may be downloaded securely and printed from our website.

Check Your Refund Status
e-File combined with Direct Deposit is the fastest way to receive your refund. To check your status,
visit www.tax.virginia.gov or call 804.367.2486. See below for approximate refund turnaround time
frames. To reduce the risk of refund fraud, the Virginia Department of Taxation uses various processes
to validate tax refunds prior to issuance. These processes could delay the receipt of your refund.
• If you e-File your return, 95% of refunds are generally processed within 1 week but could take up
to 4 weeks.
• If you file a paper tax return, your refund will generally be processed within 8 weeks.
• If you mail your tax return using Certified Mail, it could take an additional 3 weeks.

Make Online Payments
To make an Estimated Tax Payment, a Filing Extension Payment, a Return Payment or pay a Tax
Bill online from your bank account, credit or debit card, visit www.tax.virginia.gov/payments.

Take Advantage of More Individual Online Services
From your personal home page you can:
• View total estimated payments made for the current tax year and any overpayment you may have
carried forward to the current year from your previous year’s tax return.
• Update your address and phone numbers in your personal profile at any time.
• View your transaction history including return status, refunds, payments and correspondence
sent to you by the Department.
• Set up to receive alerts and reminders.

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                                 Refund Fraud Prevention 

The Virginia Department of Taxation takes the protection of your information seriously.

Additional Steps to Protect You – and the Commonwealth

As identity theft and refund fraud become more widespread, we are enlisting the support of taxpayers, 
tax preparers, employers, and payroll providers to stop tax fraud.  Due to these changes, we may 
request additional information from you.  In addition, we may take longer than in previous years to 
process your tax return. 

We are committed to safeguarding taxpayer information.

                                    WHAT YOU CAN DO

Take these steps to protect yourself from related If you think that you are a victim of identity theft, 
identity theft and refund fraud:                  we suggest you take the following steps:

•  Do not provide personal information            •  Submit Form 14039 Identity Theft 
by mail, phone, email, or text to an              Affidavit to the IRS
unknown person                                    •  Contact the Virginia Department of 
•  File your taxes early – and file               Taxation’s Identity Theft Information line 
electronically                                    at 804.404.4185
•  Be sure you have all W-2s and other            •  Contact the three credit bureaus and 
withholding statements before you file            your bank(s) to notify them
•  Include your Virginia Driver’s License         •  Contact your local police or sheriff’s 
Identification number and Issue Date on           department to file a criminal complaint
your return 

                         Thank you for helping us prevent refund fraud. 

For additional information, please see our website at www.tax.virginia.gov.

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Health Insurance for Uninsured Children

Does your child need health insurance?
Call 1.866.873.2647, contact your local Department of Social Services, or visit www.coverva.org/en/famis 
to learn if your children might qualify.

Table of Contents

What’s New .....................................................................................................................................1 
Reminders .......................................................................................................................................3 
Filing Options, Forms and Assistance .............................................................................................4
Do You Need to File a Virginia Income Tax Return? .......................................................................4
When to File Your Return ................................................................................................................4
Where to File ...................................................................................................................................5
Amended Returns............................................................................................................................5
Residency Status and Choosing the Right Form to File ..................................................................6
Getting Started ................................................................................................................................8
Do You Need to Complete Virginia Schedule ADJ? ........................................................................8
Assembling Your Return ..................................................................................................................8
Form 760 Line Instructions ..............................................................................................................8
Age 65 and Older Deduction Worksheet ....................................................................................... 11
Spouse Tax Adjustment Worksheet ...............................................................................................13
Schedule ADJ Line Instructions .....................................................................................................18 
  Additions to Income ....................................................................................................................18
  Subtractions from Income ...........................................................................................................19
  Deductions from Income .............................................................................................................23
  Tax Credit for Low-Income Individuals or Virginia Earned Income Credit ...................................25
Addition to Tax, Penalty and Interest .............................................................................................26
Schedule VAC Line Instructions ....................................................................................................27
  Virginia529 and ABLE Contributions ...........................................................................................27
  Other Voluntary Contributions .....................................................................................................28
Voluntary Contributions (Information on Organizations) ................................................................28
Library Foundation Contributions ..................................................................................................30
Public School Foundation Contributions........................................................................................31
Credit for Taxes Paid to Another State ..........................................................................................32
Schedule OSC Line Instructions ................................................................................................33
About Virginia Schedule CR ..........................................................................................................34
Tax Rate Schedule ........................................................................................................................35
List of Localities and Mailing Addresses ........................................................................................45

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                                                                        What’s New
Virginia’s Fixed Date Conformity with the Internal a’s Fixed Date Conformity with the Internal known as the Pease limitation. For  Taxable  Year 
RevenueRevenue Code:Code:  VVirginia’s date of conformity with the irginia’s2022,dateVirginiaof conformitywill deconformwith thefrom the increase in the 
Internal Revenue Code (IRC) was advanced from Internal Revenue Code (IRC) was advanced from    medical expense deduction. See Virginia Schedule A 
DecemberDecember 31,31, 20202020 toto DecemberDecember 31,31, 20212021, subject to subjectand theto    Schedule A Instructions for more information. 
certain exceptionscertain exceptions. This legislation also allows Virginia                    Facilitated  Health Care Enrollment: Taxpayers 
to generally  conform to the  American  Rescue  Plan                                           have the option  to indicate  that they and/or their 
Act of 2021 (ARPA) and provides additional benefits                                            dependents agree to the sharing of certain tax return 
to  recipients of  certain coronavirus disease 2019                                            information  with the Virginia  Department  of Medical 
(COVID-19) business assistance programs during                                                 Assistance Services (DMAS) and the Department of 
Taxable Years 2021 and 2019. Please see Tax Bulletin                                           Social Services (DSS). If the authorization oval below 
22-1, posted on the  Department’s  website at                           www.                   the address section on Form 760 is marked, preferred 
tax.virginia.gov, for additional information regarding                                         contact details  and  other tax return  information 
Virginia’s conformity with the IRC and adjustments                                             will be provided to DMAS and DSS for purposes of 
that may be required as a result of this legislation.                                          determining  eligibility  for income-based  medical 
Virginia will continue to deconform from the following:                                        assistance  programs. See Page 9 instructions  for 
bonus depreciation allowed for certain assets under                                            details.
federal law; the five-year carryback of certain federal                                        Increase in Standard Deduction:       New legislation 
net operating  loss  (NOL) deductions  generated  in                                           enacted during the 2022 General Assembly session 
the 2008 or 2009 taxable years; the federal income                                             increases the standard deduction from $4,500 to $8,000 
treatment of applicable high yield discount obligations;                                       for single filers and from $9,000 to $16,000 for married 
and the federal income tax treatment of cancellation                                           filers filing jointly. The increase for Taxable Year 2022 
of debt income realized  in connection  with certain                                           is contingent on annual revenue growth of at least five 
business  debts. In addition, Virginia  will  continue  to                                     percent for the six-month period of July 2022 through 
deconform from the following temporary changes                                                 December 2022. The increase for Taxable Year 2023 
made by the Coronavirus Aid, Relief, and Economic                                              is contingent on annual revenue growth of at least 
Security (“CARES”) Act:  suspension of  certain NOL                                            five percent for the twelve-month period of July 2022 
limitations for  Taxable  Years  2018, 2019, and 2020                                          through June 2023. If the five percent growth rate is not 
and increasing  the business interest limitation for                                           met for either taxable year, the standard deduction for 
Taxable Year 2019 and 2020. See Tax Bulletin 21-4                                              that taxable year will be $7,500 for single individuals 
for more information.                                                                          and $15,000 for married persons. Under this Act, 
At the time these instructions were published, the only                                        the increase in the standard deduction is scheduled 
required fixed date conformity adjustments were those                                          to sunset after Taxable Year 2025 and revert to the 
mentioned  above. However, if legislation  is enacted                                          standard  deduction  amounts  that  applied  prior  to 
that results in changes to the IRC for the 2022 taxable                                        Taxable Year 2019: $3,000 for single filers and $6,000 
year, taxpayers may need  to make adjustments  to                                              for married couples filing jointly.
their Virginia returns that are not described in these                                         Refundable Virginia Earned Income Tax Credit: 
instructions. Information about any such adjustments                                           For taxable years beginning January 1, 2022 and 
will be posted on the Department’s website at www.                                             before January 1, 2026, Virginia residents may claim a 
tax.virginia.gov.                                                                              Refundable Virginia Earned Income Tax Credit (“EITC”). 
Changes          to     Certain        Itemized               Deductions:                      Instead of claiming one of the two nonrefundable credits 
Individuals will continue to reference the instructions                                        already available, new legislation allows eligible Virginia 
for Federal Schedule A (Form 1040) when itemizing                                              residents to claim a refundable individual income tax 
deductions, but with certain exceptions.                                                       credit equal to 15 percent of the federal EITC claimed 
For taxable  years  beginning  on or after January  1,                                         for the same taxable year. Nonresidents and part-year 
2019, Virginia deconforms from the suspension of the                                           residents are ineligible for the refundable credit. See 
overall limitation on itemized deductions, commonly                                            instructions for details on eligibility and rules on claiming 
                                                                                               this credit.

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New Military Benefits Subtraction:     For taxable          to July 1, 2025. 
years beginning on and after January 1, 2022, certain                                                 The sunset 
                                                            Changes to Worker Training Tax Credit: 
military benefits received by an individual age 55 or       date of the portion of the Worker Training Tax Credit for 
older may be subtracted from Virginia taxable income.       eligible worker training has been extended from July 1, 
The maximum amount of the subtraction is $10,000 in         2022, to July 1, 2025. The sunset date of the portion of 
Taxable Year 2022. For further explanation about this       the Worker Training Tax Credit for a business primarily 
subtraction, see instructions.                              engaged in manufacturing has been extended from 
Beneficial Hardwood Management (Reforestation               January 1, 2022, to January 1, 2025. 
and Afforestation) Tax Credit: Effective for taxable        For  taxable years beginning on and after  January 
years beginning on and after January 1, 2022, but           1, 2022, the credit has been  expanded  by allowing 
before January 1, 2025, a nonrefundable individual          businesses to earn credits with respect to courses at 
income tax credit is available for expenses incurred        any Virginia public institution of higher education. See 
by  a  taxpayer  for  the  implementation  of  beneficial   Form WTC and Schedule  CR instructions  for more 
hardwood management practices on a minimum of five          information. 
acres of forestland, or a one-acre minimum hardwood 
afforestation planting. The credit is equal to the eligible Expansion  of  Community  of  Opportunity  Tax 
expenditures up to $1,000.                                  Credit: The Community of Opportunity Tax Credit has 
                                                            been expanded by permitting certain landlords with 
“Eligible expenditures” are direct expenses incurred by     qualified  housing  units  located  in  all  census  tracts 
a taxpayer related to implementing beneficial hardwood      in  Virginia  with  poverty  rates  of  less  than  10%  to 
management  practices pursuant  to  best  practices         qualify for the credit. Under prior law, the credit was 
developed by the Department of Forestry. For more           limited to census tracts in the Richmond Metropolitan, 
details, see Schedule CR Instructions.                      Virginia Beach-Norfolk-Newport News Metropolitan, 
Deduction for Eligible Educators: For taxable years         and Washington-Arlington-Alexandria Metropolitan 
beginning on and after January 1, 2022, but before          Statistical Areas. See Schedule CR instructions for 
January 1, 2025, an individual income tax deduction         complete details.
is allowed for up to $500 for the amount actually paid                                                New 
                                                            New Elective Pass-Through Entity Tax: 
or incurred for eligible educator qualifying expenses.      legislation enacted in the 2022 General Assembly 
An “Eligible educator” is an individual who for at least    allows a qualifying pass-through entity (PTE) to make 
900 hours during the taxable year served as a Virginia      an annual election for taxable years 2021 through 2025 
licensed teacher, instructor, student counselor, special    to pay income tax at a rate of 5.75 percent at the entity 
needs personnel, principal, or student aide for public      level. A “qualifying PTE” must meet certain guidelines. 
or private primary and secondary school students in         There is also a corresponding refundable income tax 
Virginia. See instructions for more information.            credit for taxable years 2021 through 2025 for income 
Food Crop Donation Tax Credit Sunset Date                   tax paid by a qualifying PTE having Virginia taxable 
Extension: The sunset date for the Food Crop Donation       income, if the PTE pays the elective income tax imposed 
Tax Credit has been extended through taxable year           at the entity level. Due to the timing of this legislation 
2022.                                                       and because many PTEs and individuals were filing 
                                                            2021 returns during the 2022 legislative session, there 
Major Business Facility Tax Credit Sunset Date 
Extension: The sunset date for the Major Business           are special provisions for taxable year 2021. Taxpayers 
Facility Tax Credit has been extended from July 1, 2022,    should consult Tax Bulletin 22-6 for more information 
                                                            regarding the delayed implementation of this legislation 
                                                            for taxable year 2021 returns. Complete details are 
                                                            available in the Schedule CR instructions.

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                                                 Reminders Reminders 
Extension for Filing Income Tax Returns: All taxpayers           Civil and Criminal Penalties: The civil penalty for filing a 
are granted an automatic 6-month extension of time to file       false or fraudulent return or for failing or refusing to file any 
their income tax returns. No application for extension is        return with intent to evade the tax, is an additional penalty 
required; however, any tentative tax due must be paid with       of 100% of the correct tax.
an extension voucher, Form 760IP, by the original due date       Any individual who willfully fails or refuses to file a return, 
for filing the return.                                           at the time or times required  by law, shall  be guilty  of a 
You can file and pay your tentative tax online using the         Class 1 misdemeanor. In addition, an individual who makes 
Department’s eForms or Individual Online Services.               any false statements on a return, with intent to defraud the 
Payments are made electronically and you may schedule            Commonwealth, shall be guilty of a Class 6 felony.
payments to be made on a future date.                            Debt Collection: Before issuing any refunds, Virginia law 
Electronic Filing Requirements for Certain Taxpayers:            requires the Department to check for any outstanding debt 
Individuals  are required  to file and remit payment using       with agencies of the Commonwealth of Virginia, Virginia local 
an electronic medium if (i) any installment payment of           governments and the Virginia court system. If any debt is 
estimated tax exceeds or can reasonably be expected to           found, regardless of the type of tax return filed, all or part of 
exceed  $1,500, (ii) any payment made  with regard  to a         your refund may be withheld to help satisfy the debt and the 
return or extension of time to file exceeds $1,500, or (iii) the processing of your return will be delayed.
taxpayer’s estimated total tax liability exceeds $6,000. If any  In addition, the Department is authorized to submit eligible 
of the thresholds above apply to you, all future individual      state income and business tax debts to the U.S. Department 
income  tax payments must be made  electronically.  This         of Treasury Offset Program (TOP).  Once a debt is submitted, 
includes  all payments for estimated taxes, extensions  of       the U.S. Department of Treasury will withhold or reduce your 
time to file, and any other amounts due when a return is         eligible federal tax refund or federal vendor payment by the 
filed.                                                           amount of your debt. The Internal Revenue Code authorizes 
Consumer’s Use Tax:      If  you purchased merchandise           this process, known as “offset.” 
by Internet, telephone,  or mail, or you purchased  any          Offset of federal refunds is only one source of funds that the 
merchandise  outside  Virginia  and  paid  no sales  tax you     Department of Taxation may use to satisfy an outstanding tax 
may be required to pay Consumer’s Use Tax.  Report the           bill. Your state income tax refund and payments from other 
applicable tax on Form 760, Line 33.                             state agencies may be withheld to satisfy an outstanding 
Litter Tax:  Every manufacturer, wholesaler, distributor  or     tax bill as well.
retailer of the following products is subject to the Litter Tax. Because of timing differences in obtaining funds from various 
•      Food for Human or Pet Consumption                         sources, it is possible for us to receive funds from more than 
•      Groceries                                                 one source to satisfy the same debt. If this happens, the 
•      Cigarettes and Tobacco                                    overpaid amount will be released upon receipt of the funds. 
•      Soft Drinks and Carbonated Waters                         You do not need to contact the Department to request your 
•      Distilled Spirits,  Wine,  Beer and Other  Malt           refund.
       Beverages                                                 Direct  Deposit: Due  to electronic  banking rules, the 
•      Newspaper or Magazines                                    Department will not allow direct deposits to or through 
•      Paper Products and Household Paper                        foreign financial institutions. Attempting to use direct deposit 
•      Glass and Metal Containers                                to transfer funds electronically  to a financial  institution 
•      Plastic or Fiber Containers  made of Synthetic            outside the territorial jurisdiction  of the United States will 
       Material                                                  significantly delay your refund. Visit www.tax.virginia.gov 
•      Cleaning Agents and Toiletries                            for details.
•      Nondrug Drugstore Sundries
                                                                 Tax-Related Identity  Theft:  Tax-related identity theft 
•      Motor Vehicle Parts
                                                                 occurs when someone uses your Social Security Number 
Businesses become subject to the tax on the first January        to file a tax return claiming a fraudulent refund. Often, an 
1 they are in business. The Litter Tax return, Form 200, and     identity thief will use your Social Security Number  to file a 
payment of the tax are due on May 1 of each year, for the        return early in the year. You may not be aware that you are 
preceding calendar year.                                         a victim until you file your return and learn one already has 
File  and  pay your  Litter  Tax Return  online  using  the      been filed. We apply stringent scrutiny to all tax returns in 
Department’s eForms. Complete the online version of the          an attempt to detect fraudulent tax refunds. If you receive a 
Litter Tax  Return as  you would if  you were completing a       letter from us asking for additional information to verify that 
paper form. Payments are made electronically and you may         you are the actual taxpayer filing a return, please respond 
schedule payments to be made on a future date.                   immediately. To learn more about identity theft and how to 
If you are unable to file and pay electronically  you may        protect yourself, see the following resources:
request a waiver. You can obtain the waiver request form at      •      IRS Taxpayer Guide to Identity Theft
www.tax.virginia.gov or by calling 804.367.8037.                 •      IRS Identity Protection Tips
                                                                 •      Virginia Attorney General
                                                                 •      Federal Trade Commission
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Filing Options, Forms and Assistance                                    When to File Your Return
Filing Options                                                Filing by mail or commercial delivery service -   If you 
• e-File your return online: Electronic filing is used to     are mailing several documents, please consider using a flat 
  prepare and file your federal and state tax returns over    envelope to ensure proper handling and faster processing. 
                                                              When filing by mail, the envelope must be postmarked by the 
  the Internet. Please visit the Department at  www.tax.
  virginia.gov to find out more about these programs.         due date.  Put the correct postage on your envelope. If your 
                                                              return is sent back to you because of insufficient postage, 
  If you file online do not send a paper copy of your return. you are liable for penalties and interest if the postmark on the 
• File your return on paper:                                  remailed return is after the due date. Tax returns or payment 
                                                              of taxes remitted by a commercial delivery service will be 
  • Use commercial tax preparation software and print 
                                                              considered timely filed if they are received in an envelope 
    a copy of your state tax return
                                                              or sealed container bearing a confirmation of shipment on 
  • Use  our  online  fillable  forms:download type, in       or before midnight of the day the return or payment is due.
    your filing information, then print
                                                              Calendar year filer - If your taxable year is January 1, 2022 
  • Order forms online  through the Department’s              - December 31, 2022, your individual income tax return must 
    website or call 804.367.8031                              be postmarked no later than May 1, 2023, to avoid penalties 
  If you fill out your tax return  by hand,  you can  avoid   and interest. When the last day on which a tax return may 
  processing delays by printing your information so it can    be filed or a tax may be paid falls on a Saturday, Sunday or 
  be easily read. Please use black ink and not pencil.        legal holiday, you may file and make payment without penalty 
                                                              or interest on the next succeeding business day.
Assistance
                                                              Fiscal year filer -  If your taxable year is any consecutive 
• For assistance, visit the Department’s website at www.      12-month  period  other  than  January  -  December,  your 
  tax.virginia.gov                                            individual income tax return must be postmarked by the 15th 
• Call Customer Service at 804.367.8031.  For TTY             day of the 4th month following the end of your fiscal year.  
  users dial 7.1.1                                            When filing, you should write “Fiscal Year Filer” across the 
• Mail requests for information to:                           top of Page 1 of Form 760 and enclose a statement indicating 
                                                              the beginning and ending months of your fiscal year.
          Virginia Department of Taxation 
                   P.O. Box 1115                              Outside U.S. - If you are living or traveling outside the United 
                                                              States or Puerto Rico (including persons in the military or 
          Richmond, Virginia 23218-1115
                                                              naval service on duty outside the United States and Puerto 
    Please do not mail your return to this address.           Rico), you must file your return by July 1, 2023. Fill in the 
• Call or visit your Local Commissioner of the Revenue,       overseas on due date oval on Page 1 of Form 760.
  Director  of Finance,  or Director  of Tax Administration   Weekends and holidays - If the due date falls on a Saturday, 
  for information or return preparation assistance. Check     Sunday or legal holiday, your return must be postmarked by 
  Page 45 for a list of localities and contact information.   the next business day.
Do You Need to File a Virginia Income                         Extension provisions - Virginia law provides an automatic 
                                                              6-month filing extension for income tax returns.  No 
                   Tax Return?                                application for extension is required. The extension is for 
Every Virginia resident whose Virginia adjusted gross income  filing the return, not for payment of the tax; therefore, you 
is at or above the minimum threshold must file.               must pay at least 90% of your tax by the due date, May 1 for 
Complete Form 760, Lines 1 through  9, to determine your      calendar year filers, to avoid penalty. To make a payment of 
Virginia adjusted gross income (VAGI). If the amount on Line  tentative tax, use Form 760IP.
9 is less than the amount shown below for your filing status, Foreign income exclusion - If you qualify for the federal 
your Virginia income tax is $0.00 and you are entitled to a   foreign income exclusion and have requested an extension 
refund of any withholding or estimated tax paid. You must     of time for filing your federal return, you may apply for an 
file a return to receive a refund. To claim a refund in these extension of time to file your state return. You will be granted 
cases, complete Lines 10 through 15 and enter “0” as your     an extension for 30 days after the date you expect to qualify 
tax on Lines 16 and 18.  Then  complete Lines 19 through      for the federal exclusion. You must apply for an extension 
36. You must file if you are:                                 of time to file your state return by letter on or before the 1st 
  Single and your VAGI is $11,950 or more                     day of the 7th month following the close of your taxable year 
  Married filing jointly and  combined VAGI is $23,900        and enclose a copy of the approved federal extension with 
  or more                                                     your return when you file.
  Married filing separately and your VAGI is $11,950 or       Members of the military - Members of the Armed Forces 
  more                                                        serving in a combat zone receive either the same individual 
                                                              income tax filing and payment extensions as those granted 
                                                              to them by the IRS, plus an additional 15 days, or a 1-year 
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extension, whichever date is later. All extensions also apply   •  If the federal adjustment is the result of an audit or other 
to spouses of military personnel. Service families may wish,       action by the IRS, and the taxpayer filed as a member 
however, to file their individual income tax returns before the    of a Virginia combined or consolidated return, the final 
extended deadlines to receive refunds. Service members             determination date is defined as the first day on which 
claiming this extension should write “Combat Zone” across          no related federal adjustments arising from that audit 
the top of their tax returns and on the envelopes used to mail     remain to be finally determined for the entire group.
their returns. Such combat zone personnel should similarly      •   If the federal adjustment results from filing an amended 
write “Combat Zone” across the top of correspondence, and          federal return, a federal refund claim, or an administrative 
on the envelope used to mail the correspondence, when              adjustment request or if it is a federal adjustment reported 
responding to notices issued by the Department. See Tax            on an amended federal return or other similar report, the 
Bulletin 05-5, available in the Laws, Rules, and Decisions         final determination date is defined as the day on which the 
Section of the Department’s website at www.tax.virginia.           amended return, refund claim, administrative adjustment 
gov for more information.                                          request, or other similar report was filed.
In addition, every member of the armed services deployed        If the IRS provided documentation that acknowledges 
outside of the United States is allowed an extension of their   acceptance of your federal amended return, enclose a copy 
due date. The extension will expire 90 days following the       with the Virginia amended return. 
completion of deployment.  Service members who claim this 
extension should write “Overseas Noncombat” on the top of       If you  are  an owner  of a partnership  and  receive  Form 
their tax returns.                                              502FED-1, Virginia Partnership-Level Federal Adjustments 
                                                                Report, from the partnership and need to file an amended 
Additional information for spouses of military personnel is     Virginia return in order to report the distributive share of the 
provided in the Residency Status and Choosing the Right         partnership-level adjustment, you must enclose a copy of 
Form to File section later in this booklet.                     Form 502FED-1 with the amended return.
                                                                Any taxpayer filing an amended federal return must also file 
                   Where to File
                                                                an amended state return and must pay any additional tax 
Use e-File to electronically file your federal and state tax    and interest due, if applicable.
returns at the same time. Software programs that provide        If you file an amended return with any other state that affects 
e-File capability are available online and for  purchase        your Virginia income tax, you must file an amended Virginia 
in stores.   All e-File software  will automatically check for  return within one year. The Department may issue a refund 
completeness,  correct errors, generate  the applicable         only if the amended return is filed within:
schedules  and provide the option to transmit the return 
                                                                • 3 years from the due date of the original return, including 
to the IRS and/or the Department’s electronic processing 
                                                                   valid filing extensions;
systems.  Some vendors will allow taxpayers to file their 
returns electronically for free based on certain qualifiers.    •  1 year from the final determination of the amended 
                                                                   federal return or federal change, whichever is later, 
To file by mail, use the list of mailing addresses beginning       provided that the allowable refund is not more than the 
on Page 45 and look up the city or county where you live, or       decrease in Virginia tax attributable to the federal change 
file directly with the Department. Local phone numbers are         or correction;
also provided. 
                                                                •  1 year from the final determination of the amended return 
For more information about filing by e-File and filing by          of any other state or change or correction in the income 
mail, go to www.tax.virginia.gov.                                  tax of the taxpayer for any other state, provided that the 
                                                                   refund does not exceed the amount of the decrease in 
                Amended Returns                                    Virginia tax attributable to such change or correction; 
Individuals are required to report to the Department federal    •  2 years from the filing of an amended Virginia return 
adjustments and pay any additional amounts due within one          resulting in the payment of additional tax, provided that 
year after the final determination date of such adjustments        the current amended return raises issues relating solely 
(“the one-year requirement”).  For the purposes of the one-        to the prior amended return and that the refund does not 
year requirement, the “final determination date” is defined        exceed the amount of the tax payment made as a result 
as one of the following:                                           of the prior amended return; or
•  If the federal adjustment is the result of an audit or       •  2 years from the payment of an assessment, provided 
other action by the IRS, the final determination date is           the amended return raises issues relating only to the 
defined as the first day on which no federal adjustments           prior assessment and the refund does not exceed the 
arising from that audit or other action remain to be finally       amount of tax paid on the prior assessment.
determined.  For agreements required to be signed by            Complete a new return using the corrected figures, as if 
the IRS and the taxpayer, the final determination date is       it were the original return. Do not make any adjustments 
defined as the date on which the last party signed the          to the amended return to show that you received a refund 
agreement.                                                      or paid a balance due as the result of the original return. 

                                                             Page 5

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Use the worksheet for amended returns below to determine          6.  Refund. If Line 18 on 
if you are due a refund or if any additional tax due should       amended Form 760 is less 
be paid with your amended return. If your amended return          than Line 4 above, subtract 
results in additional tax due, interest must be paid on the tax   Line 18 on amended Form 
you owe from the due date of your original return to the date     760 from Line 4 above.  
that the amended return is filed or postmarked.                   This is the 
                                                                  Tax You Overpaid ................6  ________________ 
Amended Return
If you are filing an amended return, fill in the amended return 
                                                                  Residency Status and Choosing the 
oval. In addition, enter the appropriate amended return 
reason code (see below) in the space provided. Select the                     Right Form to File
reason code that best indicates why your return is being 
                                                                •  There are two types of Virginia residents: domiciliary 
amended and enclose the appropriate documentation.
                                                                  and actual.
 Code         Amended Return Reason                             •  A domiciliary resident of another state may also be an 
 03   Federal Return Amended or Adjusted –                        actual resident of Virginia.
      Enclose copy of IRS final determination, if               •  Virginia residency may be either full-year or part-year.
      applicable
                                                                •  A nonresident of Virginia may be required to file a Virginia 
 04   Virginia Return – Changes to subtractions,                  return.
      deductions, additions, and credits
                                                                •  To determine which Virginia return you should file, first 
 01   NOL
                                                                  determine if you were a resident of Virginia at any time 
 02   Partnership Level Federal Adjustment –                      during the taxable year. 
      Enclose Form 502FED-1
                                                                Step 1: Determine your residency status
 05   Pass-Through Entity Elective Tax Payment
                                                                Domiciliary Resident
 30   Other – Enclose Explanation
                                                                You are a domiciliary (legal) resident if your permanent home 
If the amended return is the result of a net operating loss     is in Virginia.  Your permanent home is where, whenever you 
(NOL) carryback, use the general instructions for computing     are absent, you intend to return.  Every person has one and 
the NOL from the Virginia Administrative Code (Title 23,        only one domiciliary residence at a time. Most domiciliary 
Taxation) website at law.lis.virginia.gov. Select the link for  residents actually live in Virginia; however, actual presence in 
Virginia Administrative Code and find Title 23 Taxation.        Virginia is not required.  If you have established legal domicile 
Select Agency 10, Department of Taxation and Chapter 110        in Virginia, you are a domiciliary resident until you establish 
Individual Income Tax.  General instructions are provided       legal domicile in another state.
in 23VAC10-110-80 and 23VAC10-110-81.   Enclose a               •  Members of the armed forces who claim Virginia as 
complete copy of your amended federal return and the              their home of record are domiciliary residents, even if 
Virginia Modification Worksheet, if applicable.                   stationed outside of Virginia.
      Worksheet for Amended Returns                             •  A domiciliary resident who accepts employment outside 
1.  Income tax paid with original                                 of Virginia, but who does not abandon Virginia as their 
 return, plus additional                                          domiciliary residence, even if outside of Virginia for many 
 income tax paid after                                            years, remains a domiciliary resident of Virginia. This 
 it was filed ...........................1  ________________      includes domiciliary residents who accept employment 
                                                                  outside of the United States.
2.  Add Line 1 above and  
 Line 26 from amended                                           Actual Resident
 Form 760 and enter the                                         You are an actual resident if:
 total here .............................2  ________________
                                                                You maintained an abode in Virginia or were physically 
3.  Overpayment, if any, as                                     present in Virginia for more than 183 total days during the 
 shown on original return or                                    taxable year, even if you are a domiciliary resident of another 
 as previously adjusted ........3  ________________             state or country.
4.  Subtract 3 from                                             If you are an actual resident of Virginia, you may be required 
 Line 2 ..................................4  ________________   to file as a resident in Virginia and in your domiciliary state.  
5.  If Line 4 above is less than                                In this situation, you should claim a credit on the return filed 
 Line 18 on amended Form                                        in the state of your legal domicile for taxes paid to Virginia.
 760, subtract Line 4 above                                     Students: The rules for determining the residency status of 
 from Line 18 on amended                                        a student are the same as for anyone else.
 Form 760.  This is  the Tax  
 You Owe .............................5  ________________       Military Personnel and Members of the U.S. Congress: If 
                                                                you are a member of the armed forces or of the U.S. Congress 
                                                            Page 6

- 13 -

who is a domiciliary (legal) resident of another state, you are   Nonresidents  
not subject to taxation as an actual resident of Virginia even if 
                                                                  File Form 763, Nonresident Return, if: 
you maintained an abode in Virginia for more than 183 days. 
However, if you have income from Virginia sources other than      You had income from Virginia sources, other than interest 
your active duty or congressional pay, you may be required        from personal savings accounts, interest or dividends from 
to file a Form 763, Nonresident Income Tax Return.                an individual stock market investment, or pension payments 
                                                                  from a Virginia payor. 
Spouses, Dependents and Congressional Staff Members:       
The exemption for members of the armed forces and the             Income from Virginia sources includes:
U.S.  Congress  does not    apply  to  spouses  (see  below),     1.  Items of income gain, loss and deductions attributable 
dependents or congressional staff members.  If you are a          to: a) The ownership of any interest in real or tangible 
spouse or dependent of a member of the armed forces or            personal property in Virginia; b) A business trade, 
of the U.S. Congress or you are employed by a member of           profession, or occupation carried on in Virginia; and c) 
the U.S. Congress, you must determine your  own residency         Prizes paid by the Virginia Lottery and gambling winnings 
status and filing obligations, even if you filed a joint federal  from wagers placed or paid at a location in Virginia.
return.
                                                                  2.  Income from intangible personal property, including 
Spouses of Military Personnel: For Taxable Year 2018              annui ties, dividends, interest, royalties and gains from 
and after, the Servicemember Civil Relief Act (SCRA), as          the dis position of intangible personal property employed 
amended by Veterans Benefits and Transition Act, provides         by  an  individual  in  a  business,  trade,  profession  or 
that the spouse of a servicemember may elect to use               occupation carried on in this state.
the same residence for state tax purposes as that of the 
                                                                  If you were a Virginia resident for part of the year and you 
servicemember. Under the SCRA, an electing spouse of a 
                                                                  also received Virginia source income during your period 
military servicemember may be exempt from Virginia income 
                                                                  of residence outside Virginia, you must file Form 760PY 
tax on wages if the servicemember is present in Virginia in 
                                                                  and Form 763. The Virginia source income reported on 
compliance with military orders. More information is available 
                                                                  Form 763 will be only the Virginia source income you 
in Tax Bulletin 19-2 available on the website at www.tax.
                                                                  received while a nonresident.  
virginia.gov.
                                                                  Exceptions for Certain Nonresidents
Step 2: Determine which income tax return you should 
file                                                              An exception to the filing requirement for nonresidents applies 
                                                                  to certain residents of Kentucky, the District of Columbia, 
Virginia Residents
                                                                  Maryland, Pennsylvania, and West Virginia if their only 
File Form 760, Resident Return, if:                               Virginia source income is from salaries and wages. See 
•  You were an actual or domiciliary resident for the entire      below for qualifications. If residents of these states received 
     year; or                                                     other income from Virginia sources that is not specifically 
                                                                  exempted, it must be reported as Virginia source income on 
•  You were an actual or domiciliary resident for a portion       Form 763, the Virginia Nonresident Return.
     of the year, but all of your income for the entire year was 
     from Virginia sources.                                       Kentucky and the District of Columbia:     If you were 
                                                                  a resident of Kentucky or the District of Columbia who 
File Form 760PY, Part-Year Resident Return, if:                   commuted daily to work in Virginia, you are not required to 
•  You moved into Virginia during the taxable year and            file a Form 763 Nonresident Return, provided that 1) you had 
     became either an actual or domiciliary resident;  or         no actual place of abode in Virginia at any time during the 
•  You moved out of Virginia during the taxable year and          taxable year, and 2) your only income from Virginia sources 
     became a domiciliary resident of another state, provided     was salaries and wages, and 3) your salary and wages 
     that you did not move back to Virginia within six months.    were subject to income taxation by Kentucky or the District 
                                                                  of Columbia.
Note to Part-Year Residents: If you had Virginia source 
income during the taxable year while you were a nonresident,      Maryland, Pennsylvania and West Virginia: If you were a 
you may also be required to file Form 763, Nonresident            resident of Maryland, Pennsylvania or West Virginia and you 
Return.  See Nonresidents, below.                                 earned salaries and wages in Virginia, you do not have to file 
                                                                  a Form 763, Nonresident Return, provided that 1) your only 
Married Taxpayers: If one spouse is a Virginia resident and       income from Virginia sources was salaries and wages, and 
the other is a nonresident, you may not file a joint Virginia     2) you were present in Virginia for 183 days or less during the 
return unless you both elect to determine your joint Virginia     taxable year, and 3) your salaries and wages were subject to 
taxable income as if you were both Virginia residents. If the     taxation by Maryland, Pennsylvania, or West Virginia.
spouses do not make an election, the resident spouse will file 
either Form 760 or Form 760PY, while the nonresident spouse       Spouses of Military Personnel: Under the Servicemember 
will file Form 763, if applicable. However, if one spouse is a    Civil  Relief Act,  as  amended  by  the  Military  Spouses 
full-year resident and the other spouse is a part-year resident,  Residency Relief Act, a spouse of a military servicemember 
you may file a joint return using Form 760PY.  See the Form       may be exempt from Virginia income tax on wages if (i) the 
760PY instructions for additional information.                    servicemember is present in Virginia in compliance with 
                                                                  military orders; (ii) the spouse is present in Virginia solely 
                                                          Page 7

- 14 -

to be with the servicemember; and (iii) they both maintain • Schedule ADJS
the same non-Virginia domicile state. More information is • Schedule VAC
available in Tax Bulletin 09-10 and Tax Bulletin 10-1 available
• Schedule OSC
on the website at www.tax.virginia.gov.
• Schedule CR
Tax Withheld in Error by Employer: If Virginia tax was
• Form 760C or Form 760F
withheld from your income in error, you should file Form
763-S to obtain a refund. • Virginia Credit Schedules
• Other Virginia Statements or Schedules
If you meet any of the exceptions above and had Virginia
withholding, you may need to file Form 763-S, Virginia Special • Other required enclosures
Nonresident Claim For Individual Income Tax Withheld, to Do not use staples.
claim your refund. Reminder: Keep copies of your completed Form 760 and all
supporting documentation for 3 years.
Getting Started
Form 760 Line Instructions
Before you begin to prepare your Virginia Form 760, you
will need the following: Name and Address
• Your completed federal income tax return. Enter your name and mailing address in the space provided.
• W-2, 1099 and VK-1 forms with Virginia withholding. If you use Filing Status 3 (married filing separate returns),
do not enter your spouse’s name in the spouse name field.
• Virginia Schedule ADJ. See next section. Instead, enter your spouse’s name in the space beside the
• Schedule OSC and other state income tax returns filed, if Filing Status code box.
you are claiming the credit for tax paid to another state. Address Change: If your address has changed since last
• Virginia Schedule CR. See Page 34. filing, fill in the oval in the street address area.
• Virginia Schedule VAC. See Page 27. Social Security Number
If you are filing an amended return, you will need copies of Enter your Social Security Number and the first four letters
the records supporting the change to your return, as well of your last name in the boxes. If using Filing Status 2, you
as your original return. must also enter the Social Security Number and first four
letters of your spouse’s last name. If using Filing Status 3,
enter your spouse’s Social Security Number and record your
Do You Need to Complete Virginia
spouse’s name on the line beside the Filing Status code box.
Schedule ADJ? Privacy Act. In compliance with the Privacy Act of 1974,
Complete Virginia Schedule ADJ if you need to report any disclosure of your Social Security Number is mandatory under
of the following: Va. Code § 58.1-209. Your Social Security Number is used
both as a means of identifying your income tax return and
• Additions to Federal Adjusted Gross Income (FAGI) of verifying the identity of individuals claiming tax refunds.
• Subtractions from FAGI not reported on Form 760
Date of Birth
• Deductions from VAGI not reported on Form 760
Please be sure to provide your date of birth. This information
• Credit for Low-Income Individuals, Virginia Earned is used by the Department to verify taxpayer identity. If you are
Income Credit, Refundable Virginia Earned Income filing a joint return, enter your date of birth and your spouse’s
Credit date of birth in the same order as your names and Social
• Addition to tax Security Numbers.
• Penalties and Interest Deceased Taxpayers
Surviving Spouse filing Joint Return: As the surviving spouse,
Assembling Your Return you are considered the primary taxpayer. To complete your
return:
If you file your return by paper, enclose the original Virginia
Form 760, Schedule ADJ, Schedule VAC, Schedule OSC • List your name, Social Security Number and Date of Birth
and Schedule CR. Do not send photocopies of these first on the return
forms. Photocopies of all other supporting documents are • Include your spouse’s name, Social Security Number
acceptable. and Date of Birth in the fields labeled for “Spouse”
REQUIRED ENCLOSURES WITH FORM 760 • Fill in the Deceased oval next to the field for your spouse’s
Date of Birth
• Forms W-2, 1099 and VK-1 showing
• Any refund issued will be made payable to the surviving
Virginia withholding
spouse. The refund may be direct deposited
• Virginia Schedule A
• No additional documentation is required
• Schedule ADJ
Page 8

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Single Filers: If you are the court-appointed or certified • Amended Return. Fill in oval and enter the amended
Personal Representative (also referred to as Executor or return reason code from the list provided on Page 6 of
Administrator) of the decedent’s estate, include a copy of these instructions.
the court certificate showing your appointment. • Overseas on due date. If you were overseas on
• Any refund issued will be made payable to the estate of May 1, 2023, fill in this oval and enclose a statement
the decedent explaining your situation. Your return is due by July 1,
• The refund will be issued as a check. The check may be 2023.
cashed or deposited with the endorsement of the court- • Federal Schedule C filed with federal return
appointed Personal Representative • Earned Income Tax Credit claimed on federal
Joint Filers, both Taxpayers Deceased: Follow the instructions return. If you claimed an Earned Income Tax Credit
for Single Filers. on your federal return, fill in the oval and enter the
Important: If a refund is due, the refund will be issued in the amount of the federal credit claimed.
name of the surviving spouse or the estate of the decedent(s) Virginia Driver’s License Information
unless a properly completed copy of federal Form 1310 is Enter your Virginia Driver’s License Identification number and
provided. When filing electronically, the Form 1310 must be Issue Date. If you do not have a Virginia driver’s license, but
included with the federal filing. have a Virginia ID Card, enter the identification number and
Locality Code: Use the list on Page 45 to look up the 3-digit issue date from the ID Card. If filing a joint return, enter the
code for the locality in which you lived on January 1, 2023. information for both spouses. Providing this information is
Enter the corresponding number in the boxes provided on optional. It is requested for taxpayer identification purposes
Form 760. Local school funding is allocated based in part as part of ongoing efforts to combat identity theft and fraud.
on this information.
Filing Status
Facilitated Health Insurance Enrollment: The Department
In most cases, your filing status will be the same as the one
of Taxation is required to include on individual income
you selected on your federal return. Enter the applicable
tax returns a checkoff allowing taxpayers to consent to
number to indicate your filing status.
the Department of Taxation providing certain taxpayer
1 = Single
information to the Department of Medical Assistance
2 = Joint
Services (DMAS) and the Department of Social Services
3 = Married filing separately
(DSS) for purposes of affirming that the individual, spouse,
or any dependents meet the income eligibility requirements Fill in the Head of Household oval if your filing status is Single
for medical assistance. If the individual or spouse voluntarily and you checked the Head of Household box on your federal
consents, the Department is authorized to disclose to DMAS return. For more information, go to the filing status section on
and DSS certain dependent information and the individual’s the Departments’s website: www.tax.virginia.gov.
or spouse’s: If using Filing Status 3, enter the spouse’s Social Security
• Name; Number at the top of the form and the spouse’s name on
• Address; the line provided.
• Social Security number; If one spouse is a Virginia resident and the other is a
• Date of birth; nonresident, you may not file a joint Virginia return unless
• Number and type of personal exemptions; you both elect to determine your joint Virginia taxable income
• Tax-filing status; and as if you were both Virginia residents. If the spouses do not
• Adjusted gross income make such election, the resident spouse must file a separate
The Department is only authorized to disclose information return (Form 760) using Filing Status 3. If the nonresident
to DMAS and DSS upon entering a written agreement spouse has Virginia source income to report, he or she must
regarding the disclosure of taxpayer information. file a separate return using Form 763. The spouses must
If you would like for the Department of Taxation to disclose compute their itemized deductions and allocate exemptions
certain information to DMAS and DSS for the purposes set for dependents as if they had filed separate federal returns.
forth above, fill in the requisite oval on Page 1 of Form 760. As a general rule, the spouse claiming an exemption for a
Also complete Schedule HCI (Healthcare Information) and dependent must be reporting at least half of the total federal
enclose with your return. adjusted gross income. In addition, each spouse must be able
Ovals to support their claim of itemized deductions. If the underlying
Fill in any ovals that apply. expenses for itemized deductions cannot be accounted for
separately, each spouse must claim a proportionate share
• Name or filing status has changed
of the deductions based on their respective share of the joint
• Virginia return not filed last year
federal adjusted gross income.
• Dependent on another’s return
• Qualifying farmer, fisherman or merchant seaman. Exemptions
Fill in this oval if at least 2/3 of your gross income is Enter the number of exemptions allowed in the boxes.
a result of self-employment as a farmer, fisherman or
merchant seaman. Dependents: Generally, you may claim the same number
of dependent exemptions allowed on your federal re turn. If
Page 9

- 16 -

using Filing Status 3, see the Filing Status instructions in the a Credit for Low-Income Individuals, Virginia Earned Income
previous section for the rules on claiming dependents. You Credit, or Refundable Virginia Earned Income Credit, even
may never claim less than a whole exemption. The same if filing separate returns. Claim the deduction or subtraction
dependent may not be claimed on separate returns. that gives you the greatest tax benefit.
Multiply the sum of exemptions claimed in the “You,” If you or your spouse are not claiming a disability subtraction
“Spouse” and “Dependents” boxes by $930. or a credit for earned or low-income and your birth date is on
or before January 1, 1958, read below.
65 or Older: To qualify for the additional personal exemption
for age 65 or older, you must have been age 65 or older on Taxpayers Age 65 and Older
or before January 1, 2022. If you or your spouse were born on or before January 1,
1958, you may qualify to claim an age deduction of up to
Blind: To qualify for the additional personal exemption for
$12,000 each for 2022. The age deduction you may claim
the blind, you must have been consid ered blind for federal
depends on your birth date, filing status and income.
income tax purposes.
If your birth date is:
Multiply the sum of exemptions claimed for “65 or older”
and “Blind” by $800. • On or before January 1, 1939: You may claim an age
deduction of $12,000. If you are married, each spouse
Low-Income Individuals: You cannot claim the 65 or older or born on or before January 1, 1939, may claim a $12,000
Blind exemptions if you also claimed a Credit for Low-Income age deduction. For individuals born after January 1,
Individuals on Line 23 of Form 760. 1939, the age deduction is based on the criteria below.
Exemption Amount: Add the dollar amount from Section A • On or between January 2, 1939, and January 1,
to the dollar amount from Section B. Enter this amount on 1958: Your age deduction is based on your income.
Line 12. A taxpayer’s income, for purposes of determining an
Note for Filing Status 3: Each spouse must determine income-based age deduction, is the taxpayer’s adjusted
exemptions as if separate federal returns had been filed, federal adjusted gross income or “AFAGI.” A taxpayer’s
using the federal rules for separate reporting. If dependent AFAGI is the taxpayer’s federal adjusted gross income,
exemptions can not be accounted for separately, they must modified for any fixed date conformity adjustments
be proportionately allocated between each spouse based and reduced by any taxable Social Security and Tier 1
on each spouse’s income. One spouse may never claim less Railroad Benefits.
than a whole personal exemption. For Filing Status 1, single taxpayers, the maximum allowable
age deduction of $12,000 is reduced $1 for every $1 the
Dollar Amounts
taxpayer’s AFAGI exceeds $50,000.
All amounts entered on your return must be rounded to For all married taxpayers, whether filing jointly or
the nearest dollar. Amounts less than 50 cents should separately, the maximum allowable age deduction of
be rounded down while all amounts of 50 cents - 99 cents $12,000 each is reduced $1 for every $1 the married
should be rounded up. Rounding to the nearest dollar taxpayers’ joint AFAGI exceeds $75,000.
improves accuracy and reduces processing time.
All Married Taxpayers: A married taxpayer’s income-based
Line 1. Federal Adjusted Gross Income age deduction is always determined using the married
Enter the federal adjusted gross income from your federal taxpayers’ joint AFAGI. Regardless of whether filing jointly
return. If married filing separately (Filing Status 3), enter or separately, if you are married, your income-based age
only the amount of income attributable to you. Be sure to deduction is determined using the combined income of both
use the federal adjusted gross income amount, NOT federal spouses. If both spouses are claiming an income-based age
taxable income. deduction, regardless of whether filing jointly or separately,
the married taxpayers must compute a joint age deduction
Line 2. Additions
first, then allocate half of the joint deduction to each spouse.
If you reported any additions on Schedule ADJ, enter the total
amount from Line 3 of Schedule ADJ. Line 5. Social Security Act and Equivalent Tier 1 Railroad
Retirement Act Benefits
Line 3. Add Lines 1 and 2 and enter the total.
Enter the amount of taxable social security and/or Tier 1
Line 4. Age Deduction Railroad Retirement Act Benefits that you included in your
Are you eligible to claim an age deduction? For the 2022 federal adjusted gross income.
taxable year, taxpayers born on or before January 1, 1958, Do not include Tier 2 Railroad Retirement Benefits and Other
may qualify to claim an age deduction based on their birth Railroad Retirement and Railroad Unemployment Benefits.
date, filing status and income. A taxpayer who claims an age See instructions for Schedule ADJ to determine if these
deduction may NOT claim a disability income subtraction, benefits can be included as other subtractions.
Credit for Low-Income Individuals, Virginia Earned Income Line 6. State Income Tax Refund or Overpayment Credit
Credit, or Refundable Virginia Earned Income Credit.
Enter the amount of any state income tax refund or
For married taxpayers, each eligible spouse may take either overpayment credit that you reported as income on your
an age deduction or a disability income subtraction. Neither federal return.
spouse may claim an age deduction if one spouse claimed
Page 10

- 17 -

Age 65 and Older Deduction Worksheet
FOR 2022: Only taxpayers born on or between January 2, 1939, and January 1, 1958, claiming an income-based
age deduction for the 2022 taxable year are require to complete this worksheet. Married taxpayers must enter the
combined income of both spouses, regardless of filing status or whether one or both spouses claim an income-based
age deduction.
1. Enter the number of taxpayers born on or between January 2, 1939, and January 1, 1958, who are
claiming an income-based age deduction for Age 65 and Older.
A. Filing Status 1, Single: Enter 1.
B. All Married Taxpayers:
• If one spouse is claiming an income-based age deduction: Enter 1.
• If both spouses are eligible to claim an income-based age deduction and both spouses are
filing Virginia returns, regardless of whether you are filing jointly or separately: Enter 2.
2. Enter your Federal Adjusted Gross Income (FAGI).
A. Filing Status 1, Single: Enter your FAGI from your federal return.
B. All Married Taxpayers: Enter the combined FAGI for you and your spouse from your federal
return(s).

3. Enter your fixed date conformity (FDC) addition, if applicable.
A. Filing Status 1, Single: Enter your FDC addition.
B. All Married Taxpayers: Enter the combined FDC addition for you and your spouse.
4. Add Line 2 and Line 3 and enter the total.
5. Enter your fixed date conformity (FDC) subtraction, if applicable.
A. Filing Status 1, Single: Enter your FDC subtraction.
B. All Married Taxpayers: Enter the combined FDC subtraction for you and your spouse.
6. Subtract Line 5 from Line 4 and enter the difference.
7. Enter your Social Security and Tier 1 Railroad Benefits.
A. Filing Status 1, Single: Enter taxable benefits from your federal return.
B. All Married Taxpayers: Enter the combined taxable benefits for you and your spouse from
your federal return(s).
8. Subtract Line 7 from Line 6 and enter the difference. This is your AFAGI.
9. Enter the income limit for your age deduction - Filing Status 1, Single: enter $50,000
All Married Taxpayers, enter $75,000

10. If Line 8 is less than Line 9, your AFAGI is below the threshold. You Spouse
A. Filing Status 1, Single: Enter $12,000 here and on your return.
B. All Married Taxpayers: Enter $12,000 for each spouse claiming an income-based age
deduction here and on your return(s).
11. If Line 8 is greater than Line 9, subtract Line 9 from Line 8 and enter the difference.
12. Multiply Line 1 by $12,000 and enter the result.
13. If Line 11 is greater than Line 12:
You do not qualify for an age deduction.
If married and you are computing an income-based age deduction
for both spouses, neither spouse qualifies for an age deduction.
14. If Line 12 is greater than Line 11, subtract Line 11 from Line 12 and enter the difference.
A. Filing Status 1, Single: This is your age deduction. Enter on your return.
B. Married Taxpayer and only one spouse claiming an income-based age deduction: This is your
age deduction. Enter on your return.
C. Married Taxpayers and both spouses claiming an income-based age deduction - Go to
Line 15.
15. Married Taxpayers and both spouses are claiming an income-based age deduction: You Spouse
Divide Line 14 by 2.

Enter the result in the “You” and “Spouse” columns. Enter on your return(s).

To compute the age deduction, use the calculator at www.tax.virginia.gov or this worksheet.
Page 11

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Line 7. Subtractions Year 2019: $3,000 for single filers and $6,000 for married
If you reported any other subtractions on Virginia Schedule couples filing jointly.
ADJ, enter the total amount from Line 7 of Schedule ADJ. Enter on Line 11 the amount listed below that corresponds
Line 8. Add Lines 4, 5, 6 and 7 and enter the total. with your filing status.
Line 9. Virginia Adjusted Gross Income Filing Status 1 Enter $8,000
Subtract Line 8 from Line 3 and enter the result. If the amount Filing Status 2 Enter $16,000
on Line 9 is less than the amount shown below for your filing
Filing Status 3 Enter $8,000
status, your Virginia income tax is $0.00 and you are entitled
to a refund of any withholding or estimated tax paid. You must Do not complete Line 10 when claiming a
file a return to receive a refund. To claim a refund in these standard deduction.
cases, complete Lines 10 through 15 and enter “0” as your Dependent on Another’s Return - If you can be claimed as
tax on Lines 16 and 18. Then complete Lines 19 through 36. a dependent on the federal return of another taxpayer, your
You are required to file a return if you are: standard deduction is limited to the amount of your earned
Single and your VAGI is $11,950 or more income. Enter the smaller of the amount of earned income
Married filing jointly and combined VAGI is $23,900 or the standard deduction amount on Line 11.
or more Line 12. Exemptions
Married filing separately and your VAGI is $11,950 or
Enter the sum of the total dollar amount from Exemption
more
Section A and the total dollar amount from Exemption Section
ITEMIZED OR STANDARD DEDUCTIONS B.
Note: Additional information regarding deductions and other Line 13. Deductions
changes required as a result of the 2022 General Assembly
If you reported any deductions on Schedule ADJ, enter the
Session are provided in Tax Bulletin 22-1 posted on the
total amount from Line 9 of Schedule ADJ. You must enclose
Department’s website at www.tax.virginia.gov.
the Schedule ADJ with your return.
Property and other taxes included as deductions on your
federal return are also allowed on your Virginia return. If one Line 14. Add Lines 10, 11, 12 and 13 and enter the total.
spouse claims itemized deductions, the other spouse must Line 15. Virginia Taxable Income
also claim itemized deductions. Do not complete Line 10 if Subtract Line 14 from Line 9.
claiming the standard deduction. Skip to Line 11.
Line 16. Amount of Tax
Line 10. Itemized Deductions
To compute your tax, you can use either the tax table or the
You must claim itemized deductions on your Virginia return tax rate schedule on Page 35, or use the Tax Calculator on
if you claimed itemized deductions on your federal return. the Department’s website.
If a joint federal return was filed and you are filing separate
returns in Virginia (Filing Status 3), itemized deductions Line 17. Spouse Tax Adjustment (STA)
that cannot be accounted for separately must be allocated Couples filing jointly under Filing Status 2 may reduce their
proportionately between spouses based on each spouse’s tax by up to $259 with the STA if both have taxable income
share of the combined federal adjusted gross income. to report and their combined taxable income on Line 15 is
If you claimed itemized deductions, enter the amount from more than $3,000.
Line 19 of the Virginia Schedule A and enclose this schedule Use the STA Worksheet on Page 13 or the STA Calculator
with your return. See the Virginia Schedule A instructions for on the website at www.tax.virginia.gov to complete this line.
more information. Enter the computed STA amount on Line 17 of Form 760. You
Line 11. Standard Deduction must also enter the Virginia Adjusted Gross Income (VAGI)
for your spouse.
If you claimed the standard deduction on your federal return,
you must also claim the standard deduction on your Virginia Using the STA, couples filing joint returns will not pay higher
return. taxes than if they had filed separate returns.
New legislation enacted during the 2022 General Assembly HOW IT WORKS: Virginia tax rates increase with income: 2%
increases the standard deduction contingent on annual up to $3,000; 3% from $3,001 to $5,000; 5% from $5,001 to
revenue growth of at least five percent for the six-month $17,000; and 5.75% for income over $17,000. The STA lets
period of July 2022 through December 2022. The standard both incomes reported on jointly filed returns benefit from
deduction increases from $4,500 to $8,000 for single filers the lower tax rates.
and from $9,000 to $16,000 for married filers filing jointly. If EXAMPLE: The Smiths have combined Virginia taxable
the five percent growth rate is not met, the standard deduction income of $47,000.
will be $7,500 for single individuals and $15,000 for married One spouse’s taxable income is $35,000 and the other
persons filing jointly. The increase in the standard deduction spouse’s taxable income is $12,000. Without the STA, their
is scheduled to sunset after Taxable Year 2025 and revert to Virginia tax is $2,445. With the STA, both spouses benefit
the standard deduction amounts that applied prior to Taxable from the lower tax rates.

Page 12

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Spouse Tax Adjustment Worksheet
Be sure to enter the Virginia Adjusted Gross Income for your spouse on Line 17 of Form 760. You Spouse
PART 1: SEPARATE YOUR INCOME AND EXEMPTIONS
1. Enter the portion of the Virginia Adjusted Gross Income (VAGI) on Line 9 of Form 760 that is related to each spouse .....
Use the worksheet at the bottom of the page to compute the separate VAGI for each spouse.
2. Enter separate personal exemption amounts. Enter a 1 in the boxes that apply and multiply the total by $800
Add $930 to the total to compute the personal exemptions for you and spouse.
65 or over Blind Total
You: + = x $800 = + $930 = ......................
Spouse: + = x $800 = + $930 = ......................
3. Subtract Line 2 from Line 1. If either amount is 0 or less, stop here; you do not qualify for this credit ..............................
PART 2: CALCULATE YOUR TAX ADJUSTMENT
4. Enter the taxable income from Line 15 on Form 760 ..........................................................................................................
5. Enter the smaller amount from Line 3 above. If this amount is larger than $17,000 and Line 4 is larger
than $34,000, skip to Line 12 and enter $259 as the credit ...........................................................................................
6. Subtract Line 5 from Line 4 (if $0 or less, enter $0) ............................................................................................................
7. Divide the amount on Line 4 by 2 ........................................................................................................................................
8. Enter the tax on the smaller amount from Line 5 or Line 7. Refer to the tax table or rate schedule .................................
9. Enter the tax on the larger amount from Line 6 or Line 7. Refer to the tax table or rate schedule ....................................
10. Add Lines 8 and 9 ...............................................................................................................................................................
11. Enter the tax from Line 16 on Form 760 .............................................................................................................................
12. TAX ADJUSTMENT: Subtract Line 10 from Line 11. Enter this amount on Line 17 of Form 760 .....................................
The Spouse Tax Adjustment cannot exceed $259

Worksheet for Determining Separate Virginia Adjusted Gross Income
STEP 1 – Determine Separate Federal Adjusted Gross Income You Spouse
1. Wages, salaries, etc.........................................................................................................................1
2. Taxable interest and dividend income ..............................................................................................2
3. Taxable refunds, adjustments or offsets of state and local income tax ............................................3
4. Business income ..............................................................................................................................4
5. Capital gains/losses and other gains/losses ................................................................................... 5
6. Taxable pensions, annuities and IRA distributions .......................................................................... 6
7. Rents, royalties, partnerships, estates, trusts, etc. ......................................................................... 7
8. Other income (farm income, taxable social security, etc.) ...............................................................8
9. Gross income - add Lines 1 through 8 .............................................................................................9
10. Adjustments to gross income .........................................................................................................10
11. FAGI - subtract Line 10 from Line 9 ...............................................................................................11
(The total of both columns should equal your joint FAGI reported on your 1040)
STEP 2 – Determine Separate Virginia Adjusted Gross Income
12. Total additions to FAGI (Form 760, Line 2) ....................................................................................12
13. Subtotal - add Lines 11 and 12 ......................................................................................................13
14. Age Deduction (Form 760, Line 4) .................................................................................................14
15. Social Security Act and Tier 1 Railroad Retirement Act Benefits (Form 760, Line 5) ....................15
16. State income tax refund or overpayment credit reported as income on your federal return
(Form 760, Line 6) .........................................................................................................................16
17. Other Subtractions (Form 760, Line 7) ..........................................................................................17
18. Total Subtractions from FAGI – add Lines 14, 15, 16, and 17 .......................................................18
19. Subtract Line 18 from Line 13. These are your separate VAGI amounts to be used on
Line 1 of the Spouse Tax Adjustment Worksheet ........................................................................19
Be sure to enter your spouse’s VAGI
(The total of both columns should equal your combined VAGI reported on Line 9 of your 760) amount on Form 760, Line 17.

Page 13

- 20 -

Using the STA Calculator atwww.tax.virginia.gov, the Smiths Line 27. Tax You Owe
compute the STA of $220, reducing their taxes to $2,225. If Line 26 is smaller than Line 18, subtract Line 26 from Line
Line 18. Net Amount of Tax 18. This is the amount of tax you owe.
Subtract Line 17 from Line 16 and enter the difference on Line 28. Overpayment Amount
Line 18. If Line 18 is smaller than Line 26, subtract Line 18 from Line
Line 19a. Virginia Tax Withheld During the 2022 taxable 26.This is the amount of tax you have overpaid.
year Line 29. Credit to Next Year’s Estimated Tax
Enter the amount of Virginia tax withheld from your W-2, If you would like some or all of your overpayment from Line
1099 and VK-1 form(s) in the box labeled “Your Virginia 28 credited to your estimated taxes for next year, enter the
Withholding”. amount on Line 29.
Line 19b. Line 30. Virginia529 SMand ABLE Contributions
If filing a joint return, enter the amount of Virginia tax withheld If you would like to contribute some or all of your refund
from your spouse’s W-2, and VK-1 form(s) in the box labeled to one or more Virginia529 or ABLE accounts, enter the
“Spouse’s Virginia Withholding”. amount from Schedule VAC, Part I, Section B, Line 6.
Line 20. Estimated Payments for the 2022 taxable year Line 31. Other Contributions from Schedule VAC
If you did not have enough income tax withheld this year, If you contributed to one or more other voluntary contribution
you may need to increase the amount of tax withheld or pay organizations listed in the income tax instructions, enter the
estimated income tax for 2023. Generally, you are required amount from Schedule VAC, Part II, Section D, Line 14.
to make payments of estimated income tax if your estimated
Virginia tax liability exceeds your Virginia withholding and Line 32. Addition to Tax, Penalty and Interest
other tax credits by more than $150. To make estimated Enter the amount from Schedule ADJ, Line 21. If you
payments, file Form 760ES or file online at www.tax. completed Form 760C or Form 760F, fill in the oval and
virginia.gov. enclose a copy even if you have no addition to tax on Line
18 of Schedule ADJ.
Line 21. Overpayment from prior year
Enter amount of 2021 overpayment applied toward 2022 Line 33. Sales and Use Tax (Consumer’s Use Tax)
estimated tax. If you purchased merchandise from retailers without
paying sales tax you must pay the sales tax directly to the
Line 22. Extension Payments
Department. When retail sellers do not collect sales tax, it
Enter the amount of tentative tax paid with your Form 760IP becomes the purchaser’s responsibility to pay the sales tax
or the amount paid if you made an extension payment on (i.e., consumer’s use tax). Report any sales tax amount you
the Department’s website. owe on your return. If you do not owe sales tax, mark the
Line 23. Tax Credit for Low-Income Individuals, Virginia corresponding oval on your form.
Earned Income Credit, Refundable Virginia Earned Taxable Purchases
Income Credit
In general, the Virginia sales and use tax applies to all
If you claimed one of the above credits, enter the total amount purchases, leases, or rentals of tangible personal property.
from Line 17 of Schedule ADJ. Refer to Page 25 of this Regardless of the source of the purchase, if you were
instruction booklet for additional information. not charged sales tax and your purchases are shipped or
Line 24. Credit for Tax Paid to Another State brought into Virginia, you are required to pay the use tax.
Enter the amount of credit for tax paid to another state that This includes purchases made through websites, shopping
you claimed on Schedule OSC, Line 21. Refer to Page 33 networks, mail order catalogs, and any out-of-state retailers.
for additional information. You must enclose Schedule Taxable items include, but are not limited to, food, furniture,
OSC and a copy of each state return for which you are carpets, clothing, linens, appliances, computers, books,
claiming credit. The other state’s return must show the CDs, DVDs, artwork, antiques and jewelry. Separately stated
computation of tax due. shipping and delivery charges are not taxable, but “handling”
and any combined “shipping and handling” charges are
Line 25. Credits from enclosed Schedule CR taxable. Nonprescription drugs and proprietary medicines
If you claimed any credits on Virginia Schedule CR, enter the purchased for the cure, mitigation, treatment, or prevention
amount from Section 5, Part 1, Line 1A of Virginia Schedule CR. of disease in human beings are exempt from the tax.
Note: The Credit for Low-Income Individuals, the Credit for Taxes
Paid to Another State and most credits from Schedule CR are
nonrefundable. The total of all nonrefundable credits cannot
exceed your tax liability as shown on Line 18 of Form 760.
Line 26. Total Payments and Credits
Add the amounts on Lines 19a through 25.

Page 14

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Tax Rates:                                                                             Central Virginia Region
The general sales tax rate for Virginia is 5.3% (4.3% state             •   Charles City County        •   Henrico County
tax and 1 % local tax).
                                                                        •   Chesterfield County        •   New Kent County
•  Northern Virginia and Hampton Roads Regions -   There 
   is an additional 0.7% state tax imposed in the localities that       •   Goochland County           •   Powhatan County
   make up Northern Virginia and Hampton Roads, making                  •   Hanover County             •   Richmond City
   the rate in these areas 6% (5% state tax and 1% local tax).          5.3% General Rate
•  Central Virginia Region -  Effective October 1, 2020, 
                                                                        Apply in all other Virginia cities and counties.
   there is an additional 0.7% state tax imposed in the 
   localities that make up Central Virginia Region, making              2.5% Food For Home Consumption and Personal Hygiene 
   the rate in these areas 6% (5% state tax and 1% local tax).          Products Tax Rate
•  Historic Triangle Region -   There is an additional 1.0%             During 2022, the 2.5% rate applies in all Virginia cities and 
   state tax imposed in the localities that make up Historic Triangle.  counties.
   These localities are within the Hampton Roads Region, making         You can use the table below to estimate the tax you owe for 
   the rate in these areas 7% (6% state tax and 1% local tax).          purchases under $1,000. For purchases of $1,000 or more 
•  Additional Local Option Tax -   Several localities have              use the worksheet at the end of this section.
   adopted an additional 1% local option sales and use tax.                            Sales Tax Estimation Table
   This tax is in addition to the one percent general local sales       Use this to estimate the amount you owe for unpaid sales tax.  See 
   and use tax authorized under current law. The combined                                instructions for guidance.
   tax in these localities is 6.3% (4.3% state tax, 1% local            Estimated 
   tax and 1% additional local option tax). See participating             Taxable                          Sales Tax
   localities under the 6.3% tax rate below.                            Purchases
                                                                                                                               Food and 
•  Sales of Eligible Food Items and Personal Hygiene                                                                           Personal 
   Products -   During 2022, these items are subject to a                At      But           General Merchandise             Hygiene 
   reduced sales tax rate of 2.5% (1.5% state tax and 1%                least    less                                          Products
                                                                                 than
   local tax).                                                                           7%      6.3%      6%        5.3%      2.5% 
                                                                                       Rate      Rate      Rate      Rate      Rate
7% General Rate
                                                                        $     -  $  25 $       1 $       1 $       1 $       1 $       0
Apply the 7% rate to items delivered to locations in Historic           $  25    $  50 $       3 $       2 $       2 $       2 $       1
Triangle region:
                                                                        $  50    $  75 $       4 $       4 $       4 $       3 $       2
                Historic Triangle Region                                $  75    $100  $       6 $       6 $       5 $       5 $       2
•  James City County           •   York County                          $100     $125  $       8 $       7 $       7 $       6 $       3
•  Williamsburg City                                                    $125     $150  $    10   $       9 $      8  $      7  $      3 
6.3% General Rate                                                       $150     $175  $    11   $    10   $    10   $       9 $       4 
Apply the 6.3%  rate  to  items  delivered to  the following            $175     $200  $    13   $    12   $    11   $    10   $       5 
localities: Charlotte, Gloucester, Halifax, Henry, Northampton          $200     $225  $    15   $    13   $    13   $    11   $       5 
and Patrick Counties. Effective July 1, 2022, the City of Danville      $225     $250  $    17   $    15   $    14   $    13   $       6 
also adopted an additional 1% local option sales and use tax.           $250     $275  $    18   $    17   $    16   $    14   $       7 
6% General Rate                                                         $275     $300  $    20   $    18   $    17   $    15   $       7 
Apply the 6% rate to items delivered to locations in the Hampton        $300     $325  $    22   $    20   $    19   $    17   $       8 
Roads, Northern Virginia and Central Virginia regions:                  $325     $350  $    24   $    21   $    20   $    18   $       8 
                Hampton Roads Region                                    $350     $375  $    25   $    23   $    22   $    19   $       9 
•  Chesapeake City           • Franklin City                            $375     $400  $    27   $    24   $    23   $    21   $    10 
•  Hampton City              • Newport News City                        $400     $425  $    29   $    26   $    25   $    22   $    10 
•  Norfolk City              • Poquoson City                            $425     $450  $    31   $    28   $    26   $    23   $    11
•  Portsmouth City           • Suffolk City                             $450     $475  $    32   $    29   $    28   $    25   $    12 
•  Virginia Beach City       • Isle of Wight County                     $475     $500  $    34   $    31   $    29   $    26   $    12 
•  Southampton County                                                   $500     $525  $    36   $    32   $    31   $    27   $    13 
                Northern Virginia Region                                $525     $550  $    38   $    34   $    32   $    28   $    13 
                                                                        $550     $575  $    39   $    35   $    34   $    30   $    14 
•  Alexandria City           • Fairfax City
                                                                        $575     $600  $    41   $    37   $    35   $    31   $    15 
•  Falls Church City         • Manassas City                            $600     $625  $    43   $    39   $    37   $    32   $    15 
•  Manassas Park City        • Arlington County                         $625     $650  $    45   $    40   $    38   $    34   $    16 
•  Fairfax County            • Loudoun County                           $650     $675  $    46   $    42   $    40   $    35   $    17 
•  Prince William County                                                $675     $700  $    48   $    43   $    41   $    36   $    17 
                                                                        $700     $725  $    50   $    45   $    43   $    38   $    18 
                                                        Page 15

- 22 -

                   Sales Tax Estimation Table                                   Line 34.  
Use this to estimate the amount you owe for unpaid sales tax.  See              Add Lines 29 through 33.
                   instructions for guidance.                                   Line 35.  Amount You Owe  
Estimated                                                                       If you owe tax on Line 27, add Lines 27 and 34 and enter 
Taxable                                 Sales Tax
Purchases                                                                       the total. -OR- If Line 28 is less than Line 34, subtract Line 
                                                                     Food and   28 from Line 34 and enter the difference. 
 At       But              General Merchandise                       Personal   PAYMENT OPTIONS
                                                                     Hygiene 
least     less                                                       Products   If your bank does not honor your payment to the Department, 
          than                                                                  the Department may impose a penalty of $35, as authorized 
                   7%          6.3%      6%            5.3%          2.5% 
                   Rate        Rate     Rate            Rate         Rate       by  Va. Code § 2.2-614.1. This penalty will be assessed 
$725      $750     $    52 $    46      $    44        $    39       $    18    in addition to other penalties, such as the penalty for late 
$750      $775     $    53 $    48      $    46        $    40       $    19    payment of a tax.
$775      $800     $    55 $    50      $    47        $    42       $    20    The fastest and easiest way to make your payments is to file 
$800      $825     $    57 $    51      $    49        $    43       $    20    and pay online with VATAX Online Services for Individuals 
$825      $850     $    59 $    53      $    50        $    44       $    21    or with eForms.  Payments are made electronically and you 
$850      $875     $    60 $    54      $    52        $    46       $    22    may schedule payments to be  made on a future date. An 
$875      $900     $    62 $    56      $    53        $    47       $    22    electronic return payment can also be made through e-File.
$900      $925     $    64 $    57      $    55        $    48       $    23    You must submit your payment electronically if: 
$925      $950     $    66 $    59      $    56        $    50       $    23    •  any installment payment of estimated tax exceeded 
$950      $975     $    67 $    61      $    58        $    51       $    24        $1,500,
$975      $1,000   $    69 $    62      $    59        $    52       $    25    •  any payment made with regard to a return or an 
The Department may review your account and send you a                               extension of time to file exceeded $1,500, or
bill if it is determined you underestimated your tax liability.                 •  the total estimated income tax due for any taxable year 
                 Sales and Use Tax Worksheet                                        exceeded $6,000.
                               A. General               B. Food and             If you are not required to submit payments electronically, 
                               Merchandise              Personal 
                               5.3%, 6.0%,              Hygiene                 you have the option to pay by check.
                               6.3% or 7.0%*            Products                Web Payments: Use the Department’s website         www.tax.
                                                        2.5%                    virginia.gov/payments to make a payment online. Payments 
1. Enter Taxable 
     Purchases                                                                  are electronically transferred from your savings or checking 
                                                                                account. There is no fee charged by the Department.
2. Multiply by sales 
     tax rate                                                                   Check: If  you file your return locally, make your check 
                                                                                payable to the Treasurer or Director of Finance of the city 
3. Add Line 2, 
     Columns A and B                                                            or county in which you reside; otherwise, make your check 
                                                                                payable to the Department of Taxation. See Page 45 for a 
Enter the total on Form 760, Line 33.  If you have no sales and                 listing of localities.  Make sure your Social Security Number 
use tax to report, you must fill in the oval on Form 760, Line 33.              is on your check and make a notation that it is your 2022 
                                                                                Virginia income tax payment. 
*Use the tax rate for your city or county

Important: The Department           John Smith                                                                                            1234
                                    Mary Smith
of Taxation is not responsible      100 Main Street
for a lost refund if you            Richmond, VA 23220
                                                                                                                Date
enter the wrong account 
information. Check with             PAY TO THE
your financial institution          ORDER OF                                                                             $
to get the correct routing 
and account numbers and                                                                                                            Dollars
to make sure your direct            ANYTOWN BANK
                                    Anytown, VA 20000                                                    Do not include  
                                                                                                         the check number
deposit will be accepted. Do                            Routing         Account 
not use the routing number                              number          number  SAMPLE
on a deposit slip if it is          FOR
different from the routing          l : 250250025     l:202021  86ll    1234
number on your checks.

                                                                             Page 16

- 23 -

If you file but do not pay with the return, you will be billed    •  Electronic Form 1099-G. Mark this oval if you would 
if your payment is not submitted by May 1st.  To submit a         like to obtain your Form 1099-G/1099-INT statement 
payment separately from the return, but on or before May          electronically instead of receiving a copy by mail.  Paper 
1st,  go to  the Department’s website and download  the           copies of these statements will be mailed to taxpayers 
Form 760PMT.  Important:  If you make your payment by             who do not opt into the electronic delivery method.  If 
check after filing your return, do not submit a copy of your      you previously selected the electronic delivery method 
previously filed return with your payment.                        and decide to change, submit a written request to the 
Credit or Debit Card: If you file your return locally,  call your Department using the contact information on Page 4 of 
Commissioner of the Revenue’s office for instructions on how      this booklet.  Form 1099-G/1099-INT is an informational 
to pay. Phone numbers are listed beginning on Page 45.            statement issued by the Department in January of each 
                                                                  year to report payments made or credited to taxpayers 
If you file electronically or mail your return directly to the    during the previous calendar year.  These statements 
Department of  Taxation, visit    www.tax.virginia.gov/           must be used in preparing federal returns by taxpayers 
payments to pay on the Internet. The company processing           who itemize deductions. The statement is also provided 
the transaction will assess an additional  fee. Prior to          to those who receive interest payments of $10 or 
payment, you will be informed of the fee and will have the        more during the year. Form 1099-G/1099-INT may be 
option to cancel the transaction at that time with no charge.     downloaded securely and printed from the Department’s 
After you complete the transaction be sure to fill in the oval    website, www.tax.virginia.gov.
on Line 35 indicating that you have arranged for a credit or      Signature(s)
debit card payment. 
                                                                  Be sure to sign and date your return. If filing jointly, both 
Line 36                                                           spouses must sign the return. In so doing, you agree that 
If Line 28 is greater than Line 34, enter the difference in the   filing jointly on this return makes you jointly and severally 
box.  This is your refund.                                        liable for the tax due and any refunds will be paid jointly.  
                                                                  Include your phone numbers in the spaces provided.
                 REFUND OPTIONS
                                                                  ID Theft PIN
If you do not choose the direct deposit option for your refund 
by filling in the applicable information on Form 760, the         If we are notified that your personal information has been 
Department of Taxation will issue a refund check to you.          compromised, we may assign you a 7-character personal 
                                                                  identification number or PIN to be used on your Virginia 
Direct Deposit - Get your refund faster: Have your refund         income tax return.  We mail new PINs to eligible taxpayers 
deposited directly into your bank account. Fill in the bank       each  year in November  or early  December.  You do 
account information and indicate whether the account number       not need to request a new  one each year, we will  send 
is for a checking or savings account.                             it automatically.  Your PIN is only active for the calendar 
Note: Due to electronic banking rules, the Department will        year for which it was assigned.  Use your calendar year 
not allow direct deposits to  or through foreign financial        2023 PIN on your 2022 individual tax return filed in 2023.  
institutions. Attempting to use direct deposit to transfer funds  If you also submit your 2021 return in 2023, you should 
electronically to a financial institution outside the territorial use the same Virginia PIN on that return as well.  Do not 
jurisdiction of the United States will significantly delay your   use an expired PIN or a PIN assigned by the IRS.  While 
refund. Visit www.tax.virginia.gov for details.                   most taxpayers do not receive a Virginia PIN, if you are 
Bank Routing Number: Enter your bank’s 9-digit routing            issued a Virginia PIN include all alphabetical and numerical 
transit number printed on the bottom of your check. The first     characters on your return.  If you received a Virginia PIN 
2 digits of the routing number must be 01 through 12 or 21        and cannot locate it, call 804.367.8031 for a replacement.
through 32. Do not use a deposit slip to verify the number.       Tax Preparer Information
It may contain internal routing numbers that are not part of      If you paid someone to prepare your return, the preparer 
the actual routing number.                                        should provide their contact information in the spaces 
Bank Account Number: Enter your bank account number               provided.
up to 17 digits. Do not enter hyphens, spaces or special          Any person who prepares, or employs one or more individuals 
symbols. Enter the number from left to right and leave any        to prepare, 50 or more individual income tax returns for 
unused boxes blank. Do not include the check number.              compensation is required to file all individual income tax 
Remember: It is always faster and more efficient to file your     returns using e-File.  An income tax return preparer does not 
return electronically.                                            include volunteers who prepare tax returns for the elderly or 
                                                                  poor as part of a nonprofit organization’s program. 
Fill in All Ovals that Apply
•  I (We) authorize the Department of Taxation to discuss         Tax preparers may request a hardship waiver to these filing 
   my (our) return with my (our) preparer. By marking this        requirements by completing and submitting Form 8454P.  For 
   oval you are authorizing the Department of Taxation to         additional information, visit www.tax.virginia.gov.
   respond directly to inquiries from your preparer without       Paid tax preparers are required to complete the Filing 
   contacting you separately for authorization.                   Election field located at the bottom of Page 2 of Form 760 
                                                                  using one of the codes below.
                                                       Page 17

- 24 -

Code 2 - Taxpayer opted out of electronic filing.                                                           2001 through 2022, or the bonus depreciation under IRC 
Code 3 - Preparer prepares less than 50 returns annually.                                                   §§ 168(l), 168(m), 1400L, or 1400N, then depreciation 
Code 4 - Preparer capable of electronic filing, but return                                                  must be recomputed for Virginia purposes as if such 
cannot be accepted electronically.                                                                          assets did not receive such bonus depreciation. If your 
Code 5 - Preparer has a hardship waiver.                                                                    total 2022 Virginia depreciation calculation is less than 
                                                                                                            your 2022 federal depreciation calculation, then the 
Code 6 - Preparer capable of electronic filing, but not yet 
                                                                                                            difference must be recognized as an addition.
approved as electronic return originator by IRS.
                                                                                                            Enter the  amount  that should be  added  to  Federal 
Preparer PTIN                                                                                               Adjusted Gross Income based upon the recomputation 
Enter the preparer’s identification number provided by the                                                  of allowable  
IRS. For taxable years beginning on or after January 1,                                                     depreciation.  ........................A.  ________________
2019, an income tax return preparer who has the primary                                                  B.   Other Fixed Date Conformity Additions -        If you are 
responsibility for the overall substantive accuracy of the                                                  required  to  make  any  Other  Fixed  Date  Conformity 
preparation of a return or claim for refund is required to                                                  additions listed in the Fixed Date Conformity Update for 
include their Preparer Tax Identification Number (PTIN) on                                                  2022 above, enter the total amount of such additions 
such return.                                                                                                on  this  line.   Also,  please  enclose  a  schedule  and 
                                                                                                            explanation of such additions. 
        Schedule ADJ Line Instructions
                                                                                                            Enter any other Fixed Date 
   FIXED DATE CONFORMITY UPDATE FOR 2022                                                                    Conformity additions  
Virginia’s  Fixed  Date Conformity  with  the  Internal a’s  Fixed  Date Conformity  with  the  Internal    here    ...................................B.  ________________
RevenueRevenue Code:Code: V Virginia’s date of conformity with the Internal irginia’s date of conformity with the Internal 
                                                                                                         C.  Enter the total of Lines A and  
Revenue Revenue Code (IRC) was advanced  from December  31, Code (IRC) was advanced  from December  31, 
                                                                                                            B above and on Schedule  
20202020to December 31, 2021, subject to certain exceptionsto December 31, 2021, ........................subject to certain C.exceptions.    ________________
                                                                                                            ADJ, Line 2a
Additional  information  about conformity  adjustments  and 
other legislative changes required as a result of the 2022 2022                                          Lines 2b - 2c Other Additions 
GeneralGeneral Assembly is provided inAssembly is provided in Tax BulletinOn Lines22-12bposted- 2c, enter the 2 digit code listed below, followed 
on the Department’s website at www.tax.virginia.gov.                                                     by the amount, for any additions to federal adjusted gross 
                                                                                                         income in the categories listed below. 
Virginia will continue to deconform from the following: bonus 
depreciation allowed for certain assets under federal law;                                               If claiming more than two additions on Lines 2b-2c of 
the five-year carryback of certain federal net operating loss                                            Schedule ADJ,  use the supplemental  Schedule ADJS 
(NOL) deductions generated in the 2008 or 2009 taxable                                                   to provide the code and amount for each addition  in 
years; the federal income treatment of applicable high yield                                             excess of two. Enter the total of all additions on Line 
discount obligations; and the federal income tax treatment                                               3 of Schedule ADJ and fill in the oval at the bottom of 
of cancellation of debt income realized in connection with                                               the form.  Be sure to enclose Schedule ADJS with your 
certain  business debts. In addition,  Virginia  will  continue                                          return. 
to deconform from the following temporary changes made                                                   Code    Description
by the Coronavirus  Aid, Relief,  and  Economic  Security                                                10 Interest on federally exempt U.S. obligations -  Enter 
(“CARES”) Act: suspension  of certain NOL limitations  for                                                  the amount of interest or dividends exempt from federal 
Taxable  Years 2018, 2019, and 2020 and increasing  the                                                     income tax, but taxable in Virginia, less related expenses.
business interest limitation for Taxable Year 2019 and 2020.                                             11 Accumulation distribution income -               Enter the 
See Tax Bulletin 21-4 for more information.                                                                 taxable income used to compute the partial tax on an 
                                                                                                            accumulated distribution as reported on federal Form 
                Additions to Income                                                                         4970. 
Enter your name in the box in the top left corner of Schedule                                            12  Lump-sum distribution income -                  If you received a 
ADJ (both names if filing jointly) and the Social Security                                                  lump-sum distribution from a qualified retirement plan and 
Number of the primary taxpayer as shown on your Virginia                                                    used the 20% capital gain election, the 10-year averaging 
Individual Income Tax Return.                                                                               option, or both on federal Form 4972, complete the table 
                                                                                                            below: 
Line 1. Interest on obligations of other states.               Enter 
the amount of any interest on obligations of other states                                                   Enter the total amount of distribution 
not included in your Federal Adjusted Gross Income,                                                         subject to federal tax (ordinary 
which is taxable in Virginia, less related expenses.                                                        income and capital gain)...............1.
Line 2. Other additions to Federal Adjusted Gross                                                           Enter the total federal minimum 
Income                                                                                                      distribution allowance, federal death 
                                                                                                            benefit exclusion and federal estate 
Line 2a. Fixed Date Conformity Additions                                                                    tax exclusion .................................2.
A.  Bonus Depreciation If you claimed a federal depreciation                                                Subtract Line 2 from Line 1. Enter  
   deduction and one or more of the depreciable assets                                                      this amount on Line 2b or 2c  of your 
   received the special 30% or 50% bonus depreciation                                                       Virginia Schedule ADJ. .................3.
   deduction under IRC § 168(k) in any taxable year from 
                                                                   Page 18

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14 Income from Dealer Disposition of Propert - Enter • military pay and allowances earned while serving in a
the amount that would be reported under the installment combat zone or qualified hazardous duty area (Va. Code
method from certain dispositions of property. If, in a prior § 58.1-322.02 13);
year, the taxpayer was allowed a subtraction for certain • military basic pay for personnel on extended active duty
income from dealer dispositions of property made on or for periods in excess of 90 consecutive days (Va. Code
after January 1, 2009, in the years following the year § 58.1-322.02 15); and
of disposition, the taxpayer is required to add back
the amount that would have been reported under the • wages or salaries received for active and inactive service
installment method. Each disposition must be tracked in the National Guard of the Commonwealth (Va. Code
separately for purposes of this adjustment. § 58.1-322.02 8).
17 First-Time Home Buyer Savings Accounts - To the Servicemembers may be eligible for more than one
extent excluded from federal adjusted gross income, an subtraction, but the same income may not be included in
account holder must add any loss attributable to their first- more than one subtraction. For example, a servicemember
time home buyer savings account that was deducted as may not deduct the same income for both the military basic
a capital loss for federal income tax purposes. For more pay subtraction and the National Guard subtraction.
information, see the First-Time Home Buyer Savings Line 4. Obligations of the U.S.
Account Guidelines, available in the Laws, Rules &
Enter the amount of any income (interest, dividends and gain)
Decisions section of the Department’s website at www.
from obligations of the U.S. that are included in your federal
tax.virginia.gov.
adjusted gross income, but are exempt from Virginia state tax.
18 Food Crop Donation - To the extent a credit is allowed
Income from obligations issued by the following
for growing food crops in the Commonwealth and
organizations IS NOT taxable in Virginia: Tennessee
donating the crops to a nonprofit food bank, an addition
Valley Authority, Federal Deposit Insurance Corporation;
to the taxpayer’s federal adjusted gross income is
Federal Home Loan Bank; Federal Intermediate Credit Bank;
required for any amount claimed by the taxpayer as a
Governments of Guam, Puerto Rico and Virgin Islands; U.S.
federal income tax deduction for such donation.
Treasury bills, notes, bonds and savings bonds; Federal Land
19 Federal Partnership Income Addition - Income Bank; Federal Reserve Stock; Farm Credit Bank; Export-
related to a federal partnership audit must be added Import Bank of the U.S.; U.S. Postal Service; and Resolution
to the owner’s income tax return if the income was not Trust Corporation.
previously reported on the original Virginia return. The
Income from obligations issued by the following
amount of the addition is equal to the income that was
organizations IS taxable in Virginia: Federal Home
not included in Virginia taxable income. When reporting
Loan Mortgage Corporation, Federal National Mortgage
this addition, enclose the partnership’s completed Form
Association, Government National Mortgage Association,
502FED-1.
Inter-American Development Bank, and International Bank
20 Pass-Through Entity Tax Add Back - If you claim a for Reconstruction and Development.
Pass-Through Entity Elective Tax Payment Credit on
Line 5. Disability Income
Schedule CR, you must add back your pro-rata share
of any deduction for state and local income taxes paid Enter the amount of disability income reported as wages
by the qualifying pass-through entity. (or payments in lieu of wages) on your federal return for
permanent and total disability. On joint returns, each
99 Other - Enter the amount of any other income not included spouse can qualify for the deduction. Individuals can subtract
in federal adjusted gross income, which is taxable in up to $20,000 of disability income, as defined under IRC §
Virginia. If you are filing by paper, enclose an explanation 22(c)(2)(b)(iii).
and supporting documentation, if applicable. If you are
filing electronically, provide a detailed explanation in the Enter YOUR subtraction on Line 5a and your SPOUSE’S
space provided by the software program. subtraction on Line 5b.
A taxpayer cannot claim an age deduction on Line 4 of Form
Line 3. Total Additions
760 and a subtraction for disability income. Claim the one
Add Lines 1 through 2c and enter the total in the box. Enter that benefits you the most. For married taxpayers filing a
this amount on Line 2 of Virginia Form 760. joint return, each taxpayer may claim, if applicable, an age
deduction or a subtraction for disability income.
Subtractions from Income If your disability is from social security please ensure that the
To the extent included in federal adjusted gross income, the subtraction is not taken twice on the same income source.
following subtractions are allowed on the Virginia return. No The taxable portion of social security is already allowed as
amount previously excluded from FAGI can be claimed as a a subtraction on line 5 of the tax return.
subtraction in computing Virginia taxable income. The same Note: Once taxpayers reach mandatory retirement age (as
income may not be included in more than one subtraction. defined by the IRS), disability income becomes retirement
income.
Special instructions for members of the military Virginia
law provides 3 subtractions for military servicemembers.
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Line 6. Other subtractions from federal adjusted gross Opportunity Tax Credit that you included in your federal
income adjusted gross income. Do not enter the federal credit
amount.
Line 6a. Fixed Date Conformity Subtractions
A. Bonus Depreciation If you claimed a federal depreciation 22 Tier 2 and Other Railroad Retirement and Railroad
deduction and one or more of the depreciable assets Unemployment Benefits - Enter the amount of Tier 2
received the special 30% or 50% bonus depreciation vested dual benefits and other Railroad Retirement Act
deduction under IRC § 168(k) in any taxable year from benefits and Railroad Unemployment Insurance Act
2001 through 2022, or the bonus depreciation under IRC benefits included in federal adjusted gross income and
§§ 168(l), 168(m), 1400L, or 1400N, then depreciation reported on your federal return as a taxable pension or
must be recomputed for Virginia purposes as if the annuity.
assets did not receive such bonus depreciation. If your 24 Virginia Lottery Prizes - Enter the sum of all prizes
total 2022 Virginia depreciation calculation is more under $600 awarded to you by the Virginia Lottery
than your 2022 federal depreciation calculation, then Department to the extent that you included them in your
the difference must be recognized as a subtraction. federal adjusted gross income.
Enter the amount that should be subtracted from Federal 28 Virginia National Guard Income - Enter the amount
Adjusted Gross Income based upon the recomputation of of wages or salaries for active and inactive service in
allowable depreciation. the National Guard of the Commonwealth of Virginia
A. ........................................... __________________ for persons of rank O3 and below included in federal
B. Other Fixed Date Conformity Subtractions - If you adjusted gross income. This amount may not exceed
are required to make any Other Fixed Date Conformity the amount of income received for 39 days or $3,000,
subtractions listed in the Fixed Date Conformity whichever is less. Reminder: This subtraction does not
Update for 2022 above, enter the total amount of such apply to members of the active or reserve units of the
subtractions on this line. Also, please enclose a schedule Army, Navy, Air Force or Marines, or the National Guard
and explanation of such additions. of other states or the District of Columbia. If you claim this
subtraction, you cannot claim a Credit for Low-Income
B. ........................................... __________________ Individuals, Virginia Earned Income Credit, or Refundable
C. Add Lines A and B. Enter here Virginia Earned Income Credit.
and on Schedule ADJ, Line 30 Military Pay and Allowances Attributable to Active
6(a) .........................................C. _________________ Duty Service in a Combat Zone or a Qualified
Lines 6b - 6d. Other subtractions On Lines 6b-6d, enter Hazardous Duty Area - To the extent included in federal
the 2-digit code in the boxes on Schedule ADJ, followed by adjusted gross income and not otherwise subtracted,
the amount, for any subtractions from federal adjusted gross deducted or exempted, enter military pay and allowances
income listed below. earned while serving by the order of the President of
the United States with the consent of Congress in a
Other Subtractions for Lines 6b - 6d
combat zone or qualified hazardous duty area treated
If you have more than 3 subtractions on Lines 6b-6d of as a combat zone for federal tax purposes pursuant to
Schedule ADJ, use the supplemental Schedule ADJS to IRC § 112.
provide the code and amount for each subtraction in
excess of 3. Enter the total of all subtractions on Line 31 Retirement Plan Income Previously Taxed by Another
7 of Schedule ADJ and fill in the oval at the bottom of State - Enter the amount of retirement income received
during the taxable year on which the contributions were
the form. Be sure to enclose Schedule ADJS with your
taxed in another state, but were deductible from federal
return.
adjusted gross income during the same period. The total
Certification Number - Some subtractions require a amount of this subtraction cannot exceed the amount
preapproval application. If the application is approved, of the contributions previously taxed by another state,
and you are issued a 9-digit certification number, enter this usually in a previous year.
number in the space provided beside the subtraction code.
Virginia Supplemental retirement (VRS) does not qualify
Code Description as previously taxed distributions for taxes paid to another
20 Income from Virginia Obligations - Enter the amount state. Virginia does not previously tax contributions on
of income from Virginia obligations that you included in the Virginia retirement plan.
your federal adjusted gross income. Income from Virginia 34 Virginia529 or ABLE Income Distribution or Refund
obligations would include interest on Virginia state bonds - Enter the amount of any income included in federal
or municipal obligations and gains from sales of those adjusted gross income that is attributable to a distribution
obligations that are included in your federal adjusted of benefits or a refund from the Virginia529 or ABLE, in
gross income. the event of a beneficiary’s death, disability or receipt of
21 Federal Work Opportunity Tax Credit Wages - Enter the scholarship.
amount of wages or salaries eligible for the federal Work

Page 20

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37 Unemployment Compensation Benefits  -      Enter               the federal level. The death benefit subtraction is not 
   the amount of unemployment compensation benefits               permitted for payments from a retirement plan.
   received during the taxable year reported as income on                                              To the extent a 
                                                                 51 Gains from Land Preservation - 
   your federal income tax return.                                taxpayer’s federal gain includes gain or loss recognized  
38  Military Basic Pay - Military service personnel may           on the sale or transfer of a Land Preservation Tax Credit, 
   subtract up to $15,000 of military basic pay received          the taxpayer is required to subtract the gain or add back 
   during the taxable year, provided they are on extended         the loss on their Virginia return.
   active duty for a period in excess of 90 consecutive days.                                          Provided the long-
                                                                 52  Certain Long-Term Capital Gains - 
   Military personnel stationed inside or outside Virginia are    term capital gain or investment services partnership income 
   eligible.  This subtraction is allowed for military basic pay  is attributable to an investment in a “qualified business” as 
   that is included in federal adjusted gross income and is       defined in Va. Code §58.1-339.4 or any other technology 
   not included in another subtraction, such as the Virginia      business approved by the Secretary of Technology or the 
   National Guard Income Subtraction.  If the military            Secretary of Commerce and Trade, it may be allowed 
   basic pay does not exceed $15,000, then the entire             as a subtraction. The business must have its principal 
   amount may be subtracted.  If the basic military pay is        facility in Virginia and less than $3 million in annual 
   over $15,000, then the subtraction is reduced by the           revenues for the fiscal year preceding the investment. 
   amount exceeding $15,000. For every $1.00 of income            The investment must be made between the dates of 
   over $15,000, the maximum subtraction is reduced by            April 1, 2010, and June 30, 2020. Taxpayers claiming the 
   $1.00. If your basic military pay is $30,000 or more, you      Qualified Equity and Subordinated Debt Credit cannot 
   are not entitled to a subtraction. On joint returns, each      claim this subtraction relating to investments in the same 
   spouse can qualify for the subtraction. If you claim this      business. In addition, no investment is “qualified” for this 
   subtraction, you cannot claim a Credit for Low-Income          deduction if the business performs research in Virginia on 
   Individuals, Virginia Earned Income Credit, or Refundable      human embryonic stem cells and no subtraction would 
   Virginia Earned Income Credit.                                 be allowed to an individual taxpayer who claimed the  
39  Federal and State Employees -  Any individual who             Venture Capital Investment subtraction for the same 
   qualifies as a federal or state employee earning  $15,000      investment.
   or less in annual salary from all employment can subtract                             To the extent included in federal 
                                                                 53 Historic Rehabilitation - 
   up to $15,000 of the salary from that state or federal job.    adjusted gross income, any amount of gain or income 
   If both spouses on a joint return qualify, each spouse may     recognized by a taxpayer in connection with the Historic 
   claim the subtraction.  The subtraction cannot exceed          Rehabilitation Tax Credit is allowed as a subtraction on 
   the actual salary received. If you claim this subtraction,     the Virginia return.
   you cannot claim a Credit for Low-Income Individuals, 
   Virginia Earned Income Credit, or Refundable Virginia         54  First-Time Home Buyer Savings Accounts -    To the 
   Earned Income Credit.                                          extent included in federal adjusted gross income, an 
                                                                  individual  may  subtract  any  income  attributable  to  a 
40  Income Received by Holocaust Victims - To the extent          first-time home buyer savings account that was taxed as 
   included in your federal adjusted gross income, subtract       interest, capital gains, or other income for federal income 
   any income resulting from the return or replacement of         tax purposes.
   assets stolen during the Holocaust and throughout the 
   time period leading up to, during, and directly after World    Distributions from a first-time home buyer savings 
   War II as a result of: Nazi persecution, an individual being   account may only be used for the purpose of paying or 
   forced into labor against their will, transactions with or     reimbursing the down payment and allowable closing 
   actions of the Nazi regime, treatment of refugees fleeing      costs for the purchase of a single-family residence in 
   Nazi persecution, or holding of such assets by entities        Virginia by a qualified beneficiary.  The subtractions 
   or persons in the Swiss Confederation.                         claimed by an account holder in all prior taxable years 
                                                                  are subject to recapture in the taxable year in which 
44  Congressional Medal of Honor Recipients - Enter the           account funds are withdrawn for any other purpose even 
   amount of military retirement income you received as an        if the withdrawal occurred after the expiration of Virginia’s 
   individual awarded the Congressional Medal of Honor.           three-year statute of limitations.
49 Certain Death Benefit Payments -Allows a beneficiary           To claim the subtraction, an individual must designate 
   taxpayer to subtract the death benefit payments received       an account as a first-time home buyer savings account.  
   from  an  annuity  contract  that  are  subject  to  federal   An individual may designate an account by submitting 
   income taxation, for taxable years beginning on or after       documentation with their Virginia income tax return for 
   January 1, 2007. In order to qualify for this subtraction, a   the first taxable year in which such individual claims the 
   death benefit payment is required to meet the following        subtraction.  An individual must submit documentation 
   criteria: 1) the death benefit payment is made pursuant        for each account that they are designating.  Include the 
   to an annuity contract with an insurance company; 2) the       following information:
   payment must be awarded to the beneficiary in a lump 
   sum; and 3) the payment must be subject to taxation at         •   The name and address of the financial institution that 
                                                                      maintains the account;
                                              Page 21

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 • The names of any other individuals with an ownership        December 31, 2023. For the purposes of this subtraction, 
   interest in the account;                                    income includes, but is not limited to, investment 
 • The account number or other account identifier;             services partnership interest income, otherwise known 
                                                               as investment partnership carried interest income.
 • The type of principal (cash or marketable securities) 
   contributed to the account as of the last day of the        In order for the subtraction to be claimed on the investors’ 
   taxable year;                                               income tax returns, the fund in which they invest must be 
                                                               certified by the Department as a Virginia venture capital 
 • The amount of principal and interest in the account 
                                                               account for the year of the investment.  If the fund is 
   as of the last day of the taxable year;
                                                               approved, a 9-digit certification number will be provided.  
 • The amount of any withdrawals from the account              Enter this number in the “Certification Number” space 
   during the taxable year; and                                provided beside the subtraction code.
 • The account beneficiary or beneficiaries.                   No subtraction is allowed to an individual taxpayer: for an 
 After designating an account as a first-time home             investment in a company that is owned or operated by a 
 buyer savings account, the account holder is required         family member or affiliate of the taxpayer;  who claimed 
 to include updated information for the account for all        the subtraction for certain long-term capital gains for the 
 future taxable years in which he or she is required to        same investment; who claimed the Qualified Equity and 
 file a Virginia income tax return.  If an account holder      Subordinated Debt Investments Tax Credit for the same 
 has designated more than one existing first-time home         investment; or who claimed the Real Estate Investment 
 buyer savings account, the account holder is required         Trust subtraction for the same investment.
 to submit updated information for each account.  More        57  Real Estate Investment Trust -  For taxable years 
 information is available in the First-Time Home Buyer         beginning  on  and  after  January  1,  2019,  taxpayers 
 Savings Account Guidelines, which are available in the        may claim a subtraction for income attributable to an 
 Laws, Rules & Decisions section of the Department’s           investment in a Virginia real estate investment trust 
 website at www.tax.virginia.gov.                              made on or after January 1, 2019 but before December 
55  Discharge of Student Loans -  Effective for taxable        31, 2024.
 years beginning on and after January 1, 2015, a               In order for the subtraction to be claimed on the investors’ 
 subtraction  is  allowed  for  income  attributable  to  the  income tax returns, the real estate investment trust in 
 discharge of a student loan due to the student’s death.       which they invest must be certified by the Department 
 For purposes of this subtraction, “student loan” means        as a Virginia real estate investment trust for the taxable 
 the same as the term is defined under IRC § 108(f).           year during which the investment was made. If the fund is 
 This is a loan to an individual to assist that individual in  approved, a 9-digit certification number will be provided. 
 attending an educational organization that was made by:       Enter this number in the “Certification Number” space 
 • The United States, or an instrumentality or agency          provided by the subtraction code.
   thereof;                                                    No subtraction is allowed to an individual taxpayer: for an 
 • A state, territory, or possession of the United States,     investment in a company that is owned or operated by a 
   or the District of Columbia, or any political subdivision   family member or affiliate of the taxpayer;  who claimed 
   thereof;                                                    the subtraction for certain long-term capital gains or 
                                                               Venture Capital Investments for the same investment; 
 • Certain tax-exempt public benefit corporations              or who claimed the Qualified Equity and Subordinated 
   that have assumed control over a  state, county,            Debt Investments Tax Credit for the same investment. 
   or  municipal  hospital  and  whose  employees  are         For more information, see the Form REIT instructions.
   deemed public employees under state law;
                                                              58  Gain from Eminent Domain -    For taxable years 
 • Charitable educational organizations, if the loan           beginning on or after January 1, 2019, taxpayers may 
   was made: pursuant to an agreement with one of              claim a subtraction for any gain recognized from the 
   the above-listed entities; or pursuant to a program         taking of real property by condemnation proceedings.
   designed to encourage its students to serve in 
                                                              59  Federal Partnership Income Subtraction - Income 
   occupations or areas with unmet needs, and under 
                                                               related to a federal partnership audit may be subtracted 
   which the services provided by the students are for or 
                                                               from Virginia taxable income if the income was previously 
   under the direction of a governmental unit or certain 
                                                               reported on the owner’s Virginia return. The amount of 
   tax-exempt organizations. 
                                                               the subtraction is equal to the federal taxable income that 
 This subtraction is not applicable to the discharge of        was included in the owner’s Virginia original income tax 
 private loans. This subtraction does not apply to loans       return but should not have been reported. When claiming 
 that are already excluded from federal income taxation.       this subtraction, include a copy of the partnership’s Form 
56  Venture  Capital  Investment  -   For  taxable  years      502FED-1. 
 beginning on or after January 1, 2018 taxpayers may          60  Military Benefits Subtraction - For taxable years 
 claim an individual income tax subtraction for income         beginning on and after January 1, 2022, certain military 
 attributable to an investment in a Virginia venture capital   benefits received by an individual age 55 or older may 
 account made on or after January 1, 2018, but before          be may be subtracted from Virginia taxable income.  The 
                                             Page 22

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   maximum amount of the subtraction is $10,000 in Taxable      102 Foster Care Deduction - Foster parents may claim a 
   Year  2022;  $20,000  in Taxable Year  2023;  $30,000        deduction of $1,000 for each child residing in their home 
   for Taxable Year 2024; and $40,000 for Taxable Year          under permanent foster care, as defined in the  Code 
   2025 and after.  If a joint return is filed by two married   of Virginia, provided that they claim the foster child as 
   members of the military both receiving qualifying benefits,  a dependent on their federal and Virginia income tax 
   each spouse would be able to take advantage of the           returns.
   maximum subtraction amount for his or her qualifying         103 Bone Marrow Screening Fee - Enter the amount of the 
   benefits. “Military benefits” are defined as any military    fee paid for an initial screening to become a possible 
   retirement income received for service in the Armed          bone marrow donor, provided you were not reimbursed 
   Forces of the United States; qualified military benefits     for the fee and did not claim a deduction for the fee on 
   received pursuant to § 134 of the Internal Revenue Code      your federal return.
   regarding certain military benefits; benefits paid to the 
   surviving spouse of a veteran of the Armed Forces of the     104 Virginia529 Account Contributions - If you are under 
                                                                age 70 on or before December 31 of the taxable year, 
   United States under the Survivor Benefit Plan program 
                                                                enter the lesser of $4,000 or the amount contributed 
   established by the U.S. Department of Defense; and 
                                                                during the taxable year to each Virginia529 account 
   military benefits paid to the surviving spouse of a veteran 
                                                                (Virginia 529 prePAID, Virginia 529 inVEST, College 
   of the Armed Forces of the United States. This subtraction 
                                                                America,  CollegeWealth).  If  you  contributed  more 
   is not allowed if  a credit,  exemption, subtraction, or 
                                                                than $4,000 per account during the taxable year, you 
   deduction is claimed for the same income pursuant to 
                                                                may carry forward any undeducted amounts until the 
   any other provision of Virginia or federal law. 
                                                                contribution has been fully deducted. However, if you are 
   Taxpayers and surviving spouses are eligible for the         age 70 or older on or before December 31 of the taxable 
   Military Benefits Subtraction if they turn 55 at any time    year, you may deduct the entire amount contributed 
   during the taxable year for which the subtraction is taken.  during the taxable year.  Only the owner of record for an 
99 Other - Enter the amount of any other subtraction included   account may claim a deduction for contributions made.
   in federal adjusted gross income which is not taxable in     105 Continuing Teacher Education - A licensed primary or 
   Virginia. If you are filing by paper, enclose an explanation secondary school teacher may enter a deduction equal 
   and supporting documentation, if applicable.  If you are     to 20% of unreimbursed tuition costs incurred to attend 
   filing electronically, provide a detailed explanation in the continuing teacher education courses that are required 
   space provided by the software program.                      as a condition of employment, provided these expenses 
Enclose an explanation for other subtractions.                  were not deducted from federal adjusted gross income.
Line 7.  Total Subtractions  Add Lines 4 through 6d. Enter      106 Long-Term Health Care Premiums - Enter the amount 
the sum in the box to the right and on Line 7 of Form 760.      of premiums paid for long-term health care insurance, 
                                                                provided you did not claim a deduction for long-term 
         Deductions from Income
                                                                health  care insurance  premiums  on your federal 
Lines 8a - 8c. Deductions  On Lines 8a-8c, enter the 3-digit    return. The Virginia deduction for long-term health care 
code, listed in the following table, in the boxes on Schedule   insurance premiums is completely disallowed  if  you 
ADJ, followed by the amount, for any deductions from Virginia   claimed a federal income tax deduction of any amount 
adjusted gross income in the categories listed below.           for long-term health care insurance premiums paid 
Do not fill in the loss box unless you are claiming a bank      during the taxable year.
franchise deduction (Code 112) or a business interest           107 Virginia Public School Construction Grants Program 
deduction recovery (Code 117). See the instructions at          and Fund - Enter the amount of total contributions to the 
the end of this section.                                        Virginia Public School Construction Grants Program and 
Other Deductions for Lines 8a-8c                                Fund, provided that you have not claimed a deduction 
If you have more than 3 deductions on Lines 8a-8c of            for this amount on your federal income tax return.
Schedule ADJ,  use the supplemental  Schedule ADJS              108 Tobacco  Quota  Buyout  - Allows  a  deduction  from 
to provide the code and amount for each deduction in            taxable income for payments received in the preceding 
excess of 3. Enter the total of all deductions on Line          year in accordance with the Tobacco Quota Buyout 
9 of Schedule ADJ and fill in the oval at the bottom of         Program of the American Jobs Creation Act of 2004 to 
the form. Be sure to enclose Schedule ADJS with your            the extent included in federal adjusted gross income.  
return.                                                         For example, on your 2022 Virginia return you may 
Code    Description                                             deduct the portion of such payments received in 2021 
101 Child  and  Dependent  Care  Expenses  -       Enter  the   that is included in your 2021 federal adjusted gross 
   amount on which the federal credit for child and             income; while payments received in 2022 may generate 
   dependent care is based. This is the amount on federal       a deduction on your 2023 Virginia return.  Individuals 
   Form 2441 that is multiplied by the decimal amount - up      cannot claim a deduction for a payment that has been, 
   to $3,000 for one dependent and $6,000 for two or more.      or will be, subtracted by a corporation unless the 
   DO NOT ENTER THE FEDERAL CREDIT AMOUNT.                      subtraction is shown on a Schedule VK-1 you received 
                                                                from an S Corporation.  If you chose to accept payment 
                                                      Page 23

- 30 -

in installments, the gain from the installment received
in the preceding year may be deducted. If, however, d. Add Line b and Line c ............
you opted to receive a single payment, 10% of the gain
e. Subtract Line d from Line a.
recognized for federal purposes in the year that the
This is your net deduction
payment was received may be deducted in the following
amount. If this amount is
year and in each of the 9 succeeding taxable years.
negative you must enter the
109 Sales Tax Paid on Certain Energy Efficient Equipment amount on Schedule ADJ, Line
or Appliances - Allows an income tax deduction for 8a and fill in the box marked
20% of the sales tax paid on certain energy efficient “LOSS”...................................
equipment or appliances, up to $500 per year. If filing a
113 Income from Dealer Disposition of Property -
joint return, you may deduct up to $1,000.
Allows an adjustment for certain income from dealer
110 Organ and Tissue Donor Expenses - Allows a dispositions of property made on or after January 1,
deduction for unreimbursed expenses that are paid by 2009. In the year of disposition the adjustment will be a
a living organ and tissue donor that have not been taken subtraction for gain attributable to installment payments
as a medical deduction on the taxpayer’s federal income to be made in future taxable years provided that (i) the
tax return. The amount of the deduction is the lesser of gain arises from an installment sale for which federal law
$5,000 or the actual amount paid by the taxpayer. If does not permit the dealer to elect installment reporting
filing a joint return, the deduction is limited to $10,000 of income, and (ii) the dealer elects installment treatment
or the actual amount paid. of the income for Virginia purposes on or before the due
111 Charitable Mileage - Enter the difference between 18 date prescribed by law for filing the taxpayer’s income
cents per mile and the charitable mileage deduction per tax return. In subsequent taxable years the adjustment
mile allowed on Virginia Schedule A. If you used actual will be an addition for gain attributable to any payments
expenses for the charitable mileage deduction, and made during the taxable year with respect to the
those expenses were less than 18 cents per mile, then disposition. In the years following the year of disposition,
you may use the difference between actual expenses the taxpayer would be required to add back the amount
and 18 cents per mile. that would have been reported under the installment
method. Each disposition must be tracked separately
112 Virginia Bank Franchise Tax - A shareholder of a bank for purposes of this adjustment.
may be required to make certain adjustments to their
federal adjusted gross income. Such adjustments are 114 Prepaid Funeral, Medical, or Dental Insurance
required only if the shareholder invests in a bank that Premiums - You may be allowed a deduction of
(1) is subject to the Virginia Bank Franchise Tax for state payments for (i) a prepaid funeral insurance policy that
tax purposes (see Va. Code § 58.1-1207) and (2) has covers you or (ii) medical or dental insurance premiums
elected to be taxed as a small business corporation (S for any person for whom you may claim a deduction
corporation) for federal tax purposes. for such premiums under federal income tax laws. To
qualify for this deduction, you must be age 66 or older
Computation of Virginia Bank Franchise Tax
with earned income of at least $20,000 for the year and
Deduction
federal adjusted gross income not in excess of $30,000
If an adjustment is required, complete the worksheet below
for the year. The deduction is not allowed for any portion
to determine the amount of your adjustment. Enclose
of premiums for which you have been reimbursed, have
a copy of Schedule K-1 provided to you by the bank.
claimed a deduction for federal income tax purposes,
a. If your allocable share of the have claimed another Virginia income tax deduction or
income or gain of the bank was subtraction, or have claimed a federal income tax credit
included in federal adjusted or any Virginia income tax credit.
gross income, enter the
amount here. ......................... 115 ABLEnow Account Contributions - Effective for
b. If your allocable share of the taxable years beginning on or after January 1, 2016, you
losses or deductions of the may claim a deduction for the amount contributed during
bank was included in federal the taxable year to an ABLEnow account. No deduction
adjusted gross income, enter is allowed if such contributions are deducted on the
the amount here. ................... contributor’s federal income tax return. If the contribution
c. Enter the value of any to an ABLEnow account exceeds $2,000 the remainder
distributions paid or distributed may be carried forward and subtracted in future taxable
to you by the bank to the years until the amount has been fully deducted; however,
extent that such distributions in no event shall the amount deducted in any taxable
were excluded from federal year exceed $2,000 per ABLEnow account. Deductions
adjusted gross income........... are subject to recapture in the taxable year or years in
which distributions or refunds are made for any reason
other than (i) to pay qualified disability expenses; or (ii)
the beneficiary’s death. A contributor who has attained
age 70 is allowed a deduction for the full amount
Page 24

- 31 -

    contributed to an ABLEnow account, less any amounts            are eligible for the Virginia Earned Income Tax Credit if you 
    previously deducted.                                           claimed an Earned Income Tax Credit on your federal return. 
116 Business Interest Deduction -Virginia conforms to the          Because both credits above are nonrefundable, taxpayers 
    federal business interest limitation pursuant to § 163(j) of   can only utilize these credits up to the extent of their Virginia 
    the Internal Revenue Code. Virginia allows individuals to      income tax liability. 
    claim a deduction of 30% of business interest disallowed       For taxable years beginning January 1, 2022, but before 
    for federal purposes. If claiming this deduction, enclose      January 1, 2026, instead of claiming one of the two non-
    a copy of federal Form 8990.                                   refundable credits above, Virginia residents may claim the 
117 Business Interest Deduction Recovery -  Virginia               Refundable Virginia Earned Income Tax Credit (EITC), equal 
    conforms to the federal business interest limitation pursuant  to 15 percent of the federal EITC claimed by residents for the 
    to § 163(j) of the Internal Revenue Code. As a result,         same taxable year. You can only claim one of these three 
    individuals are allowed to claim a deduction on the Virginia   credits. Claim the credit that benefits you the most. Please 
    return of 30% of business interest disallowed for federal      complete the entire section.
    purposes. If the increased amount that was allowed for         Eligibility Requirements:  The above tax credits may NOT 
    Virginia purposes is allowed in subsequent years for federal   be claimed if you, your spouse, or any dependents claimed 
    purposes, it must be recovered on the Virginia return for      on your return or on your spouse’s return claim any of the 
    the year in which the amount is later allowed as it is carried following:
    forward. Enter the amount being recovered as a negative        • Age deduction
    number on Schedule ADJ, Line 8.                                • Exemption for taxpayers who are blind or age 65 and over 
118 Deduction for Eligible Educators - For taxable years           • Virginia National Guard subtraction (Subtraction Code 
    beginning on and after January 1, 2022, but before               28)
    January 1, 2025, an individual income tax deduction            • Basic military pay subtraction (Subtraction Code 38)
    is allowed of up to $500 for the amount actually paid 
    or incurred for eligible educator qualifying expenses.         • Federal & state employee subtraction (Subtraction Code 
    An “Eligible educator” is an individual who for at least         39)   OR
    900 hours during the taxable year served as a Virginia         • You are claimed as a dependent on another taxpayer’s 
    licensed teacher, instructor, student counselor, special         return.
    needs personnel, principal, or student aide for public         Line 10. Compute your Family VAGI:    Enter your Social 
    or private primary and secondary school students in            Security Number, name and Virginia adjusted gross income 
    Virginia. “Qualifying expenses” are  defined as 100            (VAGI) from Line 9, Form 760. For all married taxpayers, enter 
    percent of the amount paid or incurred by an eligible          your spouse’s Social Security Number and name, and then 
    educator during the taxable year for participation in          follow the instructions below for your filing status:
    professional development courses and the purchase of           •  Filing Status 2, Married Filing Jointly: If you entered 
    books, supplies, computer equipment (including related           the joint VAGI for both you and your spouse exactly as 
    software and services), other educational equipment,             shown on Line 9, Form 760, of your joint return, you 
    and supplementary materials used directly in an                  do not need to enter a separate VAGI for your spouse. 
    individual’s service to students as an eligible educator,        If you entered only your portion of the VAGI from Line 
    provided that such purchases were neither reimbursed             9, Form 760,  then enter your spouse’s VAGI on your 
    nor claimed as a deduction on the eligible educator’s            spouse’s line. The sum of your VAGI and your spouse’s 
    federal income tax return for the taxable year.                  VAGI should equal the joint VAGI amount shown on Line 
199 Other - Enter the amount of any other deduction which            9, Form 760. 
    you are entitled to claim. If you are filing by paper,         •  Filing Status 3, Married Filing Separately:  To claim 
    enclose an explanation and supporting documentation,             the credit, you are required to provide your spouse’s 
    if applicable. If you are filing electronically, provide         VAGI. If your spouse is:  
    a detailed explanation in the space provided by the              •  Filing a separate Virginia Form 760, enter the VAGI 
    software program.                                                   on Line 9, Form 760, from your spouse’s return.  
Line 9. Total Deductions:  Add Lines 8a through 8c and                  Only one spouse may claim the Credit for Low-
enter the total in the box.  Enter this amount on Line 13 of            Income Individuals.
your Form 760.                                                       •  Not required to file Form 760 (for example, if your 
                                                                        spouse is a nonresident), compute your spouse’s 
Tax Credit for Low-Income Individuals                                   VAGI as if your spouse is required to file Form 
                                                                        760 resident return and enter the amount on your 
    or Virginia Earned Income Credit
                                                                        spouse’s line. 
You may be eligible to claim a Credit for Low-Income               Enter the Social Security Number and name of each 
Individuals if your family’s Virginia adjusted gross income        dependent claimed as an exemption on your return and, if 
(family VAGI) is equal to or less than the federal poverty         any of your dependents had income, enter the VAGI for each 
guidelines and you meet the Eligibility Requirements. You          dependent.  For Filing Status 3, Married Filing Separately, 
                                                    Page 25

- 32 -

also enter the Social Security Number and name for each 
of your dependents not claimed as an exemption on your 
return and, if any of the dependents had income, enter the 
VAGI for each dependent.                                         Many low-income individuals who work and have 
                                                                 earned income under $59,187 $59,187 may also qualify for up 
Add the VAGI amounts and enter the total.  This is your          to $6,935$6,935 in Federal Earned Income Credit when filing 
family VAGI.                                                     their federal tax return!  See your federal instructions 
Line 11. Determine if you Qualify for the Credit for Low-        or call 1.800.829.3676 to order Pub. 596.
Income Individuals:  Enter the number of family members 
listed in Line 10. If your family VAGI on Line 10 is equal to or 
less than the federal poverty amount for your family size, you   Addition to Tax, Penalty and Interest
are eligible to claim the Credit for Low-Income Individuals.     Line 18. Addition to Tax:  Use Form 760C to compute any 
              Poverty Guideline Table                            addition to tax you may owe for underpayment of estimated 
                                                                 taxes. Use Form 760F if at least 66 2/3% of your income 
Eligible      Poverty             Eligible Poverty 
                                                                 is derived from farming, fishing and/or being a merchant 
Exemptions Guidelines Exemptions Guidelines
                                                                 seaman. 
1             $ 13,590$ 13,590    5        $ 32,470$ 32,470
                                                                 You will not owe an addition to tax if each payment is made 
2                    18,31018,310 6               37,19037,190   on time and:
3                    23,03023,030 7               41,91041,910   •  you owe $150 or less in tax with your return.
4                    27,75027,750 8*              46,63046,630
                                                                 •  total  withholding  and  timely  estimated  payments 
* For each additional person, spouse and dependent               were at  least  90%  (66  2/3%  for  farmers, fishermen 
exemption, add $4,720 to the Poverty Guidelines.                 and merchant seamen) of your 2022 tax liability after 
Line 12. Exemptions to Compute Credit:  If you qualify for       nonrefundable credits or 100% of your 2021 tax liability 
the Credit for Low-Income Individuals, enter the number of       after nonrefundable credits. 
personal and dependent exemptions you reported on your           •  you meet one of the exceptions computed on Form 760C 
Form 760.  Do not include exemptions  for age 65 or older        or Form 760F.  Enclose Form 760C or 760F showing the 
and blind.                                                       computation.
Line 13. Multiply Line 12 by $300. Enter the result on Line      If you do not meet the criteria shown above, visit www.tax.
13 and proceed to Line 14. If you do not qualify for the Credit  virginia.gov, or refer to Form 760C or Form 760F.
for Low-Income Individuals but claimed an Earned Income 
Tax Credit on your federal return, enter $0 on Line 13 and       Line 19. Penalty: The due date for filing a calendar year 
proceed to Line 14.                                              return is May 1, and the automatic extension provisions apply 
                                                                 to returns filed by November 1. Depending on when you file 
Line 14. Enter the amount of Earned Income Tax Credit            your return, you may be required to compute an extension 
claimed on your federal return. If you did not claim this credit penalty or a late filing penalty.  For more information on due 
on your federal return, enter $0.                                dates and penalty provisions, refer to When to File Your 
When a taxpayer using the married filing separately status       Return on Page 4 of these instructions.
computes the Virginia Earned Income Credit, the taxpayer         Extension penalty: If you file your return within 6 months after 
must first determine their proportion of the earned income       the due date and the amount of tax due with the return is 
that was used to qualify for the federal Earned Income Tax       more than 10% of your total tax liability, you must compute an 
Credit. That proportion must then be multiplied by the total     extension penalty on the balance of tax due.  The extension 
Virginia Earned Income Credit, which is 20% of the federal       penalty is applied at the rate of 2% per month or part of a 
Earned Income Tax Credit. The spouses may then claim their       month, from the due date through the date your return is filed. 
proportional shares of the credit on their separate returns.     The maximum extension penalty is 12% of the tax due.  Note:  
Line 15. Multiply the amount on Line 14 by 20% (.20).            If you do not pay the tax in full when you file your return, a late 
                                                                 payment penalty will be assessed at the rate of 6% per month 
Line 16a. Enter the greater of Line 13 or Line 15.
                                                                 or part of a month from the date the return is filed through the 
Line 16b. Multiply Line 14 by 15% (.15).                         date the tax is paid, to a maximum of 30%.  If you file your 
Line 17.  Choose the credit option that benefits you the most.   return during the extension period, but do not pay the tax due 
You may claim a nonrefundable credit that equals to the lesser   when you file your return, both the extension penalty and the 
of the amounts on Line 16a above and Line 18 of Form 760         late payment penalty may apply. The extension penalty will 
OR the new refundable credit that equals to the amount           apply from the due date of the return through the date the 
on Line 16b above. Enter your credit amount here and on          return is filed and the late payment penalty will apply from 
Line 23 of Form 760.                                             the date the return is filed through the date of payment. To 
                                                                 avoid paying the late payment penalty during the extension 
The sum of all nonrefundable credits claimed cannot exceed       period, you must pay any tax owed when you file the return.
your tax liability on Line 18, Form 760.

                                                      Page 26

- 33 -

Late filing penalty:  If you file your return more than 6 months                                     certain Federal means-tested benefits programs, such as 
after the due date, no extension provisions apply and you                                            Medicaid and Supplemental Security Income (SSI), and for 
must compute a late filing penalty of 30% of the tax due with                                        Commonwealth of Virginia means-tested benefits programs 
your return.                                                                                         as well.  For information on the ABLEnow or ABLEAmerica 
Line 20. Interest: If you filed a tax due return after the filing                                    program, visit able-now.com. You are not required to be the 
date, even if you had an extension, you are liable for interest                                      owner of record for an ABLE account in order to direct a 
on the tax due amount on Form 760, Line 27, from the due                                             contribution of all or part of your income tax refund and the 
date to the date filed or postmarked. If you do not pay in full                                      contributor is eligible to take the Virginia state tax deduction 
when you file the return, you may be subject to additional                                           associated with ABLE accounts.
penalties and interest. To obtain the daily interest factor,                                         When you specify a Virginia529 or ABLE contribution amount 
please call 804.367.8031 or contact your locality.                                                   on Schedule VAC, you authorize the Department to transfer 
Line 21. Addition to Tax, Penalty and Interest: Add Lines                                            payment and related information to Virginia529 or ABLE to 
18 through 20. Enter here and on Form 760, Line 32.                                                  facilitate crediting contributions to the specified account(s) 
                                                                                                     pursuant to their operating procedures.  The information that 
                                                                                                     will be exchanged is identified below:
     Schedule VAC Line Instructions
                                                                                                          •  The contribution amounts and the program information 
Part I - Virginia529 and ABLE               Contributions
                                                                                                              contained on Schedule VAC. 
You may contribute all or part of your income tax refund                                                  •  The taxpayer’s name, Social Security Number or tax 
to one or more existing Virginia529 or ABLE accounts                                   by 
                                                                                                              identification number, address, and telephone number.  
completing  Schedule  VAC.  Any contribution(s)  made will                                                    Note: Information for both spouses will be provided if a 
be deemed a contribution to either a Virginia529 or ABLE                                                      joint return is filed.
account(s) for the 2022 taxable year. 
                                                                                                     For purposes of determining interest on an overpayment or 
Virginia529 is a savings plan that offers flexible, affordable,                                      refund, no interest will accrue after the Department transfers 
and tax-advantaged savings for qualified expenses through                                            the payment to Virginia529 or ABLE. If Virginia529 or ABLE 
its programs:  Prepaid529,  Invest529, CollegeAmerica                                                is unable to match a contribution to an existing account, 
and CollegeWealth. For more information on establishing                                              they will contact the taxpayer and attempt to resolve the 
accounts, visit Virginia529.com.  You are not required  to                                           contribution and, if all efforts fail, Virginia529 or ABLE will 
be the owner of record for an account in order to direct a                                           return the refund contribution to the taxpayer at the address 
contribution of all or part of your income tax refund. However,                                      on the return. 
please remember that only the Virginia529 account owner 
                                                                                                     Part I, Section A
of record as of December 31st is eligible to take the Virginia 
state tax deduction associated with Virginia529 accounts.                                            Enter the overpayment amount computed on your return less 
Please note that the CollegeWealth and Prepaid529                                                    the amount credited to estimated tax for next year.
programs  are no longer  accepting  new accounts, but                                                Part I, Section B 
existing account owners may continue to contribute to their 
current CollegeWealth accounts and Prepaid529 contracts.                                             For each contribution, provide the Program Type Code (see 
                                                                                                     codes below), beneficiary’s last name, and account number. 
ABLE is a tax-advantaged  way to save, invest and pay                                                In addition, provide the proper account number and routing 
for qualified disability  expenses  of eligible  individuals                                         number if you are making a contribution to a CollegeAmerica 
with certain disabilities.  Generally,  funds in an  ABLE                                            or ABLEAmerica account.  Contact your financial advisor for 
account are disregarded  when determining  eligibility  for 

          Lower your tax bill with two Virginia tax incentives

                           Save for higher education                                                                  Save for disability expenses 
                                      • Start with just $10                                                                  • No minimum initial contribution
                  • Deduct contributions up to $4,000 per account per                                         • Deduct contributions up to $2,000 per contributor per
                  year from your Virginia individual income tax                                                       year from your Virginia  individual income tax
                  • Enjoy tax-free (federal and state) earnings for                                           • Enjoy tax-free (federal and state) earnings for
                           qualiﬁed higher education expenses                                                                         qualiﬁed disability expenses

                                Virginia529.com | 1-888-567-0540                                                             ablenow.com | 1-844-669-2253
         Call above listed numbers or visit above listed websites to obtain all program materials.  Read them carefully before investing. An investor should consider the investment objectives, risks, charges, and 
          expenses of the programs before investing. For non-Virginia residents: before investing in a 529 plan, consider whether you or the beneﬁciary’s home state oers any state tax or other state beneﬁts 
          such as ﬁnancial aid, scholarship funds, and protections from creditors that are only available for investments in that state’s qualiﬁed tuition program. For non-Virginia residents: other states may
                           sponsor an ABLE plan that offers state tax or other beneﬁts not available through ABLEnow. © 20  Virginia22College Savings Plan. All Rights Reserved.

                                                                                           Page 27

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this information. For contributions to Prepaid529, Invest529 Section C Voluntary Contributions to be made from your
or CollegeWealth, use your Virginia529 account number refund OR tax payment
for each. For contributions to ABLEnow accounts, use your
Lines 8 - 10. You may make a payment to the following
ABLEnow account number for each.
organizations even if you owe a tax balance or if you wish
Program Type Codes: to donate more than your expected refund.
1 = Invest529 4 = CollegeAmerica or If you want to donate to more than 3 organizations, enter
2 = Prepaid529 ABLE America code “00” and the total amount donated to the organizations
3 = CollegeWealth 5 = ABLEnow on Line 8. Enclose a schedule showing the organization code,
If contributing to more than 5 accounts, use the supplemental name and amount donated to each.
schedule, Schedule VACS, to provide the information for 11 Federation of Virginia Food Banks
additional accounts. 71 Chesapeake Bay Restoration Fund
Part II - Other Voluntary Contributions 72 Family & Children’s Trust Fund (FACT)
Complete this section to contribute to one or more other 73 Virginia’s State Forests Fund
voluntary contribution organizations listed in the income tax 92 Virginia Military Family Relief Fund (MFRF)
instructions.
For information on these organizations, see “Voluntary Lines 11 - 13. Public School Foundations: You may
Contribution Information” in the next section. contribute to Public School Foundations even if you owe a
tax balance or if you wish to donate more than your expected
Section A, Line 1 refund. If you want to donate to more than 3 organizations,
Enter the overpayment amount computed on your return enter code “999999” and the total amount donated to the
less the amount credited to estimated tax for next year and organizations on Line 11. Enclose a schedule showing the
the amount of Virginia529 contributions from Part I. organization code, name and amount donated to each.
Section B - Voluntary Contributions from your refund Public School Foundations - enter the 6-digit code from the
Lines 2 - 4. You may voluntarily donate all or part of your lists starting on Page 31.
tax refund to one or more qualifying organizations. Enter the Section D, Line 14. Total Voluntary Contributions
contribution code(s) and amount(s) you are donating in the Enter the total of Lines 2 through 13. Enter this amount on
boxes. If you want to donate to more than 3 organizations, Line 31 of Form 760.
enter “00” and the total amount donated to the organizations
Donate to the General Fund by writing a check to the
on Line 2. Enclose a schedule showing the organization code,
State Treasurer and designating it as a donation to the
name and amount donated to each.
Commonwealth’s General Fund. You must attach your
60 Virginia Nongame & Endangered Wildlife Program payment to Form GFD. Visit www.tax.virginia.gov or call
61 Democratic Political Party 804.367.8031 to obtain this form.
62 Republican Political Party You can make a contribution directly to any of the
64 Virginia Housing Program organizations listed above. For more information
about these groups, including how you can make a
65 Department for Aging and Rehabilitative Services contribution, see below.
(Elderly & Disabled Transportation Fund)
67 Virginia Arts Foundation Voluntary Contribution Information
68 Open Space Recreation & Conservation Fund You may contribute to these organizations with your return
or send your contributions directly to the organizations at the
78 Children of America Finding Hope
addresses provided. Following is a brief description of the
84 Virginia Federation of Humane Societies services provided by the organizations eligible for voluntary
86 Spay and Neuter Fund contributions.
88 Virginia Cancer Centers Code Description
Lines 5 - 7. Library Foundations: Use this section if you 11 Federation of Virginia Food Banks The Federation
wish to contribute to one or more Library Foundations. If you of Virginia Food Banks, a partner state association of
want to donate to more than 3 organizations, enter code Feeding America is the largest hunger relief network
“999999” and the total amount donated to the organizations in the Commonwealth of Virginia. The Federation is
on Line 5. Enclose a schedule showing the organization code, composed of the 7 regional Virginia and Washington
name and amount donated to each. DC food banks, consisting of facilities in 14 strategic
locations. The primary mission of the food banks is to
Library Foundations - enter the 6-digit code from the lists
improve nutrition security and empower strong, healthy
starting on Page 30.
communities in partnership with more than 1,500
local organizations throughout the Commonwealth. In
addition, the Federation coordinates the distribution

Page 28

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   of food and supplies to victims of disasters and                improve state parks and to provide matching outdoor 
   emergencies on behalf of Virginia’s food banks.                 recreation grants to localities.
             Federation of Virginia Food Banks                     Virginia Department of Conservation & Recreation 
                  1415 Rhoadmiller Street                                 Open Space Recreation & Conservation Fund  
                    Richmond, VA 23220                                        600 East Main Street, 24th Floor  
                  www.vafoodbanks.org                                                Richmond, VA 23219 
                                                                                     804.786.6124
60  Virginia Nongame & Endangered Wildlife Program.  
   This fund provides for research, management and              71 Chesapeake Bay Restoration Fund.            More than half 
   conservation of nongame wildlife species and habitats,          of Virginia’s lands drain into the Chesapeake Bay.  This 
   including those listed by state or federal agencies as          fund is used to help meet needs identified in the state’s 
   Endangered or Threatened and those identified as                clean up plan for the Bay and the waters that flow into it.
   Species of Greatest Conservation Need in Virginia’s             Virginia Secretary of Natural and Historic Resources 
   Wildlife Action Plan.                                                             1111 E. Broad Street 
             Department of Wildlife Resources                                        Richmond, VA 23219 
                    Non-Game Donation                                                804.786.0044
                         P.O. Box 90778                         72 Family and Children’s Trust Fund.            Contributions 
                  Henrico, VA   23228-0778                         support the prevention and treatment of family violence 
                         804.367.6913                              in local communities and through statewide public 
                    www.dwr.virginia.gov                           awareness projects and activities.  Family violence 
61 & 62 Political Party.  Each taxpayer may contribute up to       includes child abuse and neglect, domestic violence, 
   $25 to one of the following qualified parties: Democratic       dating violence, sexual assault, and elder abuse and 
   Party (code 61) or Republican Party (code 62).                  neglect.
64 Virginia Housing Program.        Supports locally-based                    Family and Children’s Trust Fund  
   organizations providing housing assistance to the low-                     801 East Main Street, 15th Floor 
   income elderly, persons with mental or physical disabilities                      Richmond, VA 23219 
   and/or the homeless in need of emergency, transitional or              familyandchildrens.trustfund@dss.virginia.gov 
   permanent housing.                                                                804.726.7604 
       Department of Housing & Community Development                                www.fact.virginia.gov
              Check-Off for Housing Programs                    73 Virginia’s State Forests Fund   . State Forests are self-
                      Main Street Centre                           supporting and managed to sustain multiple natural 
                 600 East Main Street, Suite 1100 
                                                                   resources and values [benefits]. Conservation practices 
                    Richmond, VA 23219 
                                                                   protect wetlands, enhance critical wildlife habitat and 
                         804.371.7000
                                                                   preserve unique  natural areas  for  biodiversity  and 
65 Transportation Services for the Elderly and Disabled            provide long-term applied research for restoration and 
   Fund.  Provides funding to local agencies to improve or         reforestation of native species. Demonstration areas 
   expand transportation for older Virginians or individuals       provide private forest landowners with practical, effective 
   with disabilities who cannot drive or use public                solutions to resource management challenges. Recreation 
   transportation. Services include transportation for jobs,       opportunities and conservation educational programs are 
   medical appointments and other essential activities.            available statewide in all seasons to any age or experience 
        Department for Aging and Rehabilitative Services           level. State Forests are open to the public without fee for 
                  8004 Franklin Farms Drive                        hiking, bird watching and nature observation. Horseback 
                  Henrico, VA 23229-5019                           riding, mountain bike riding, fishing, hunting and trapping 
                         800.552.3402                              are allowed on certain state forests with a use permit.
                                                                              Virginia Department of Forestry 
67 Virginia Arts Foundation.   Supports local artists,  
                                                                                    Attn: State Forest Fund 
   arts groups and schools in every city and county in 
                                                                              900 Natural Resources Drive, Suite 800  
   Virginia.
                                                                                    Charlottesville, VA 22903 
                  Virginia Arts Foundation                                           434.977.6555
             c/o Virginia Commission for the Arts               78  Children of America Finding Hope, Inc. Uses proven 
                      Main Street Centre                           strategies and programs to meet emotional and physical 
                  600 E. Main St., Suite 330                       needs of children who are disadvantaged, runaways, in 
                  Richmond, Virginia 23219                         crisis and delinquent by providing hope in a tangible form 
             arts@arts.virginia.gov or 804.225.3132                regardless of religion, race, gender, or socioeconomic 
                    www.arts.virginia.gov                          status.
68 Open Space Recreation and Conservation Fund.                               642 Scenic Lakeview Drive
   These funds are used by the Department of Conservation                     Spring City, TN 37381
   and Recreation to acquire land for recreational purposes                          276.608.2006
   and preserve natural areas; to develop, maintain and                       www.childrenfindinghope.org
                                                         Page 29

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84 Virginia Federation of Humane Societies          Founded                  VCU Massey Cancer Center
   in 1959, the Virginia Federation of Humane Societies                      Virginia Commonwealth University 
   (VFHS) is committed  to ending the  unnecessary                                   P.O. Box 980214 
   euthanasia of cats and dogs in Virginia shelters. In early                      Richmond, VA 23298-0214 
   2017, VFHS launched “SaveVaPets - Crossing the No                                  804.828.1450 
   Kill Finish Line” with the focused goal of saving at least                      www.massey.vcu.edu/
   90%  of  the  dogs  and  cats  in  Virginia’s  shelters  and 92 Virginia Military Family Relief Fund (MFRF) 
   rescues. Year-end 2020 statistics show that we have             The Military Family Relief Fund (MFRF) was established 
   achieved a 91% save rate for Virginia’s dogs and cats.          in 2006, with support from the Virginia Legislature. This 
   VFHS members include leaders from public and private            is a quick response grant program to assist military and 
   shelters, rescue groups, veterinarians, animal control          family members of the Virginia National Guard and the 
   officers and citizen advocates. Programs include funding        United State Reserve Components who are residents 
   for spay/neuter and general support for local animal            of Virginia, and, called to extended federal active duty 
   welfare organizations, advocating for humane laws for           for periods in excess of 90 days and up to 180 days 
   all animals, training for animal welfare professionals and      after their return. As well as those missions in support of 
   advocates, transferring animals from under-resourced            Virginia civil authorities, including state active duty and 
   areas of the state to municipalities where adoption rates       federal defense support to civil authority missions, for 
   are higher, and Spay VA which provides pet owners               periods in excess of 30 days. The Military Family Relief 
   access to convenient and affordable spay/neuter                 Fund assists military families with urgent or emergency 
   services. Your contribution to VFHS ensures a brighter          needs relating to living expenses including but not limited 
   future for Virginia’s animals and their caregivers.             to food, housing, utilities and medical services. Each 
        Virginia Federation of Humane Societies, Inc.              need is considered on its own merit.
                        P.O. Box 545                                        Virginia National Guard Family Programs 
                   Edinburg, VA 22824                                        6090 Strathmore Rd. Building 430
                        540.335.6050 
                                                                                   Richmond, VA 23237
                   Email: info@vfhs.org 
                        www.vfhs.org                                                 804.236.7859
                                                                Public Library Foundations Eligible for Contributions 
86 Spay and Neuter Fund     All moneys contributed shall be 
   paid to the Spay and Neuter Fund for use by localities       To be used by eligible public library foundations established 
   in the Commonwealth for providing low-cost spay and          as a nonprofit organization to raise funds for a local public 
   neuter surgeries through direct provision or contract or     library in order to provide additional financial assistance for 
   each locality may make the funds available to any private,   the library beyond the government’s appropriation.
   nonprofit sterilization program for dogs and cats in such    Foundation   Foundation Name
   locality. The Tax Commissioner shall determine annually      Code 
   the total amounts designated on all returns from each        200101  Alexandria Library Foundation, Inc.
   locality in the Commonwealth, based upon the locality 
                                                                200501  John Randolph Foundation – Appomattox Regional 
   that each filer who makes a voluntary contribution to 
                                                                        Library System Endowment 
   the Fund lists as their permanent address. The State 
   Treasurer  shall pay the  appropriate amount to each         200701  Friends of the Arlington County Library
   respective locality.                                         201101  Bedford Public Library System Foundation, Inc.
88 Virginia Cancer Centers   Virginia is fortunate to have      201501  Blue Ridge Regional Library Foundation
   two National Cancer Institute-designated Cancer Centers      201901  Bristol Public Library Foundation
   to serve the people of the Commonwealth: the VCU             202101  The Friends of the Buchanan County Public Library
   Massey Cancer Center and the University of Virginia 
   Cancer Center. These two Cancer Centers work together        202301  Campbell County Public Library Foundation
   to deliver the leading edge in contemporary cancer care      202901  Central Virginia Regional Library
   in a supportive and compassionate environment, and to        203101  Alleghany Highland Regional Library Foundation
   change the future of cancer care through research. Your      203301  Friends of the Charlotte County Library
   contribution will enable us to help cancer patients today, 
   and those who will be cancer patients in the future.         203501  Chesapeake Public Library Foundation
            University of Virginia Cancer Center                203701  Friends of the Chesterfield Public Library
                   P.O. Box 800773                              204301  Craig County Public Library
            Charlottesville, VA 22908-0773                      204501  Culpeper Library Foundation
                        434.924.8432 
                                                                204701  Cumberland County Public Library, Inc.
            www.supportuvacancer.org
                                                                205101  Eastern Shore Public Library Foundation
                                                                205501  Fairfax Library Foundation
                                                                205701  Friends of Fauquier Library

                                                            Page 30

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206101  Franklin County Library                                 216901  Friends of the Suffolk Library
206301  Galax-Carroll Regional Library Foundation, Inc.         217101  Tazewell County Public Library Foundation 
206502  Gloucester County Friends of the Library                217302  Virginia Beach Library Foundation
206901  Hampton Public Library Foundation                       217303  Friends of the Virginia Beach Public Library
207101  Handley Regional Library Endowment                      217501  Washington County Public Library Foundation
207301  Friends of Henrico County Public Library                217901  Williamsburg Regional Library Foundation
207501  Friends of the Heritage Public Library                  218101  Wythe-Grayson Regional Library Foundation
207701  Highland County Library, Inc.                           218301  York County Library Foundation
208501  Friends of Jefferson-Madison Regional Library            Public School Foundations Eligible for Contributions 
Endowment Fund                                                  To be used by eligible public school foundations established 
208701  Lancaster Community Library                             for the express purpose of implementing a public/private 
208901  Friends of the Smoot Library (FOSL)                     partnership to fund public school improvement projects 
                                                                approved by the local school board.
209101  The Library of Virginia Foundation
209501  Loudoun Library Foundation, Inc.                        Foundation  Foundation Name
                                                                Code 
209502  Friends of Gum Springs Library 
                                                                009001  Amherst County Public Schools Education Foundation, 
209701  Friends of the Lynchburg Public Library                        Inc.
209901  Madison County Library, Inc.                            015001  Augusta County Public School Endowment Fund
210102  Mary Riley Styles Public Library Foundation Inc. (Falls 019001  The Bedford Area Educational Foundation
Church City Library)
                                                                023001  Botetourt County Public Schools Education Foundation, 
210301  Rockingham Library Association                                 Inc.
210901  Middlesex County Public Library                         520001  Bristol Virginia Public Schools Education Foundation
211101  Montgomery-Floyd Regional Library Foundation, Inc.      530001  Blues Education Foundation, Inc. (Buena Vista)
211102  Floyd County Library Building Fund Inc.                 029001  Buckingham County Educational Foundation Inc.
211301  Friends of the Newport News Public Library              031001  Campbell County Educational Foundation
211302  Newport News Public Library System Foundation           033001  Caroline County Public Schools Education Foundation
211501  Norfolk Public Library Foundation                       550002  Chesapeake Public Schools Educational Foundation
211701  Northumberland Public Library                           041001  Chesterfield Education Foundation
211901  Friends of the Library Blackstone VA                    043001  Clarke County Education Foundation Inc.
212101  Orange County Library Foundation                        570001  Colonial Heights Education Foundation for Excellence
212501  Friends of the Pearisburg Public Library                049001  Cumberland County Public Schools Foundation
212701  The Petersburg Library Foundation, Inc.                 590001  Danville Public Schools Education Foundation, Inc.
212901  Pittsylvania County Public Library Foundation (PPL)     051001  Dickenson County Public Schools
213301  Portsmouth Public Library Foundation, Inc.              059002  Educate Fairfax
213501  Friends of the Powhatan Public Library                  610001  Falls Church Education Foundation
213701  Prince William Public Library System Foundation         061001  Fauquier Excellence in Education Foundation 
213901  Pulaski County Library System Fund                      065001  Fluvanna Education Foundation 
214301  Friends of the Rappahannock County Library              620001  Franklin City Educational Foundation, Inc.
214501  Richmond Public Library Foundation (City)               067001  Franklin County Public Schools Education Foundation
214901  Roanoke Public Library Foundation (City)                069001  Frederick County Educational Foundation 
215101  Friends of the Roanoke County Public Library            630001  Fredericksburg Education Foundation
215301  Rockbridge Regional Library Foundation                  073001  Gloucester County Public Schools Educational 
215501  Friends of the Russell County Library                          Foundation, Inc.
215701  Friends of Salem Library                                075001  Goochland Educational Foundation 
215902  Samuels Public Library                                  079002  Greene Education Foundation
216101  Shenandoah County Library Foundation                    081001  Greensville County Education Foundation
216503  Mecklenburg County Public Library Foundation Inc.       083001  Halifax County Public Schools Education Foundation
216701  Staunton Library Foundation, Inc.                       650001  Hampton Educational Foundation 
                                                                085001  Hanover Education Foundation

                                                                Page 31

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660001 The Harrisonburg Education Foundation 800001 Suffolk Education Foundation Inc.
087001 Henrico Education Foundation, Inc. 183001 Sussex Educational Foundation Inc.
093001 Education Foundation for Isle of Wight Public Schools, 810001 Virginia Beach City Public Schools Education Foundation
Inc. 187001 Warren County Educational Endowment, Inc.
099001 King George Education Foundation 820001 Waynesboro City Public Schools Foundation
101001 King William Public Schools Education Foundation, Inc. 193002 Westmoreland County Public Schools Education
103001 Lancaster County Virginia Education Foundation Foundation
678002 Community Foundation for Rockbridge, Bath and 830002 Williamsburg/James City Education Foundation
Alleghany-Lexington 840001 Winchester Education Foundation
107001 The Loudoun Education Foundation, Inc. 197001 Wythe County Public Schools Foundation for Excellence,
680001 The Lynchburg City Schools Education Foundation Inc.
113001 Madison County Education Foundation, Inc. 199001 York Foundation for Public Education
683001 Manassas City Public Schools Education Foundation
685001 Manassas Park Education Foundation Credit for Taxes Paid to Another State
117001 Mecklenburg County Business Education Partnership As a Virginia resident, all of your income is subject to the
119001 Friends of Middlesex County Public Schools Virginia Individual Income Tax, regardless of where it was
121001 Montgomery County Educational Foundation earned or its source. However, if you received income from
another state and are required to file a nonresident return
127001 New Kent Educational Foundation in that state and pay income taxes, you may be eligible to
700001 Newport News Educational Foundation receive a credit for the taxes paid to the other state.
139001 Page County Education Foundation When an individual is an actual resident of one state, but is a
143001 Pittsylvania Vocational Education Foundation, Inc. domiciliary resident of another state, both states will usually
735001 Poquoson Education Foundation require a resident return. In that case, the domiciliary state
will generally allow a credit for taxes paid to the state of
740001 Portsmouth Schools Foundation
actual residence.
147001 Prince Edward Public School Endowment, Inc.
This credit applies only to income taxes paid to other states.
149001 Prince George Alliance for Education Inc. For more information, see Va. Code § 58.1-332 or visit
153001 Prince William County Public Schools Education www.tax.virginia.gov.
Foundation
Exceptions
155001 Pulaski County Public Schools Education Foundation
Arizona, California, or Oregon: If you have income from
750002 Radford City Schools Partners for Excellence one of these states, do not claim the credit for tax paid on
Foundation, Inc. the income on your Virginia income tax return. If you have
157002 Rappahannock County Public Schools income from Arizona, California, or Oregon, claim the credit
760001 Richmond Public Schools Education Foundation, Inc. on the nonresident income tax return of that other state.
(City of Richmond) However, if you are an owner of a pass-through entity
159002 Richmond County Education Foundation with income from Arizona, California, or Oregon and you
770001 Roanoke City Public Schools Education Foundation, Inc. participate in the filing of a composite return with any of those
states, please consult Public Documents 16-91 and 07-207.
161001 Roanoke County Public Schools Education Foundation,
Inc. District of Columbia: If you have income from the District of
165001 Rockingham Educational Foundation, Inc. Columbia, do not claim the credit for tax paid on the income
on your Virginia income tax return. If you paid individual
167001 Russell County Foundation for Scholarships income tax to the District, follow their instructions to obtain
775001 Salem Education Foundation and Alummi Assoc. a refund of your withholding.
169001 Southwest Virginia Public Education Foundation, Inc. Kentucky, Maryland, Pennsylvania, or West Virginia: If
169002 Scott County Foundation for Excellence in Education you are a Virginia resident with wages, salaries and certain
171001 Shenandoah Education Foundation, Inc. other compensation income earned as a nonresident in one
of these four states, you are not eligible to claim the credit
171002 Moore Educational Trust (Shenandoah County)
for any income not taxable by the other state.
173001 Smyth County Education Foundation
Before claiming this credit, review the other state’s
177001 Spotsylvania Education Foundation nonresident instructions to determine if your wages, salaries
179001 Stafford Education Foundation Inc. and certain other compensation income are exempt from
790001 Staunton City Public Schools Endowment Fund. taxation in that state. If your wages, salaries and certain
other compensation income are exempt, follow the other
state’s instructions to obtain a refund of your withholding.
Page 32

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A  credit  can be claimed on your Virginia return only for         Required Documentation
income taxes paid to any of the four states listed above on        •  A  separate computation and related documentation 
income that was not exempt income.                                 must be submitted for each state for which a credit is 
Special Circumstances                                              claimed using Schedule OSC.  
Border State Computation - Kentucky, Maryland,  North              •  Enclose a copy of the other state’s return if the taxpayer 
Carolina, or West Virginia                                         filed an individual return in the other state  
If you are required to file a return with Virginia and only one    •  If you are an owner or shareholder in a pass-through 
other state and that state is listed above, you may qualify for    entity, and you elected to be included in a nonresident 
a special computation if:                                          Composite return filed by the  pass-through entity  in 
                                                                   another state,  enclose a  Composite Filing Statement 
•  The income from that state consists solely of wages, 
                                                                   from  the  pass-through entity  that  documents your 
   salaries, or business income from federal Schedule C 
                                                                   inclusion in the filings and your share of the income, tax 
   that is taxed by the state; and 
                                                                   liability, and tax paid.
•  Your Virginia Taxable  Income is at least equal  to the 
                                                                   •  If claiming a credit on corporation income tax paid to a 
   Qualifying Taxable Income on the border state’s return; 
                                                                   state that does not recognize the federal S Corporation 
   then
                                                                   election, enclose a statement from the S Corporation 
•  Mark the border  state oval and enter “100.0”  in the           that documents your share of the income, tax liability, 
   Income Percentage field.                                        and tax paid.
When calculating  income from the border state,  do not            •  If you are an owner in a pass-through entity that paid an 
include income exempt from  income tax  in the  border             eligible PTE tax to another state, enclose a statement 
state, even if it is earned or business income from federal        from the PTE that documents your share of the income, 
Schedule C. Refer to the Exceptions section above.                 tax liability, and tax paid.
If filing a joint return and each spouse filed a return separately W-2s,  1099s, and Schedule K-1s  are not  acceptable 
in only one other state and that state is listed above, then       documentation to support the credit.  Visit our website for 
each spouse may use the border state  computation to               a  list  of  required forms  and a  sample Composite Filing 
compute the credit.                                                Statement.
Married Taxpayers                                                            Schedule OSC Line Instructions
Unless a joint return is filed in both Virginia and the other      Line 1. Filing Status.  
state,  you may need to adjust your taxable income to              Enter the code for the filing status on the other state’s return.
compute the credit correctly.                                      1.  Single
•  If you filed  separately  in the other state, but jointly       2.  Married Filing Jointly
   in Virginia, enter  only the  Virginia taxable income 
                                                                   3.  Married Filing Separately  
   attributable to the filer whose income was taxed by the 
   other state.                                                    4.  Composite/Unified
•  If you filed jointly in the other state, but separately in      5.  Other (including Corporation Income Tax paid by an S 
   Virginia, enter only the taxable income attributable to         Corporation and Eligible PTE Tax)
   that filer from the other state’s return.                       Line 2. Claiming Credit
•  If  both spouses are included  in the same composite            Enter the code to identify the person claiming the credit:
   return or entitled to a credit for corporation income tax 
                                                                   1.  You
   paid  by an S Corporation  in which  both spouses  are 
   shareholders, each spouse must compute income and               2.  Spouse
   credits separately.                                             3.  You and Spouse (Not for Composite or Corporation 
New Elective Pass-Through Entity Tax                               Filing Status) 
Legislation  enacted by  the 2022 General  Assembly                Line 3. Qualifying Taxable Income
establishes  a new Virginia  elective pass-through  entity         Enter the total taxable income from the following categories 
(PTE) tax. Beginning with taxable year 2021, the new law           that apply to you, to the extent that the income was subject 
also allows taxpayers to claim a credit in proportion to their     to tax by both Virginia and another state: 
ownership interest in the PTE for certain taxes paid by the        •  Earned or business income;
PTE. Not all taxes paid by a PTE are eligible for the credit. 
                                                                   •  Gain from the sale of any capital asset not used in a trade 
To be an eligible PTE tax, the tax must have been paid by 
                                                                   or business, including a residence; and
a PTE under the law of another state that is substantially 
similar to Virginia’s elective PTE tax law. See Tax Bulletin       •  Income on which corporation income tax was paid to a 
22-6.                                                              state that does not recognize the federal S Corporation 
                                                                   election; and 
                                                                   •  Income on which an eligible PTE tax was paid to another 
                                                                   state on your behalf. 
                                                   Page 33

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If nonqualifying income is included in the taxable income of Required enclosures are listed on Schedule CR. The
the other state, recompute the qualifying taxable income and credits that can be claimed against individual income tax and
qualifying tax liability with that income removed. Examples are reported on Virginia Schedule CR are listed below. For
of nonqualifying income include lottery or gambling winnings more information, call 804.367.8031 or visit the Department’s
and unemployment compensation. Additions to federal website at www.tax.virginia.gov.
adjusted gross income or federal taxable income required • Trust Beneficiary Accumulation Distribution Tax
by the other state are also nonqualifying income unless Credit
those items are specifically included in Virginia taxable
income. • Enterprise Zone Act Tax Credit
If the other state’s tax is computed on total taxable income • Neighborhood Assistance Act Tax Credit
from all sources and then reduced by an allocation • Recyclable Materials Processing Equipment Tax
percentage, enter the reduced taxable income. Visit Credit
our website for a complete list of states that require this • Conservation Tillage Equipment Tax Credit
calculation.
• Precision Fertilizer and Pesticide Application
Line 4. Virginia Taxable Income Equipment Tax Credit
Enter the Virginia taxable income from Line 15 of Form 760. • Vehicle Emissions Testing Equipment and Clean-
Married taxpayers, see Special Circumstances above. Fuel Vehicle Tax Credit
Line 5. Qualifying Tax Liability • Major Business Facility Job Tax Credit
Enter the net tax liability after nonrefundable credits reported • Foreign Source Retirement Income Tax Credit
on the other state’s return. Married taxpayers, include only • Historic Rehabilitation Tax Credit
the tax on the income from Line 3.
• Qualified Equity and Subordinated Debt Investments
Note: Only state income tax on earned, business, and Tax Credit
capital gain income should be included on Line 5.
• Waste Motor Oil Burning Equipment Tax Credit
Line 6. Identify the State
• Biodiesel and Green Diesel Fuels Tax Credit
Enter the 2–character postal abbreviation for the state.
• Livable Home Tax Credit (formerly Home
Line 7. Virginia Income Tax Accessibility Features for the Disabled)
Enter your Virginia income tax from Line 18 of Form 760. • Riparian Waterway Buffer Tax Credit
Married taxpayers, include only tax on the income from Line 4. • Land Preservation Tax Credit
Line 8. Income Percentage • Community of Opportunity Tax Credit
Divide Line 3 by Line 4. Compute the percentage to one • Green Job Creation Tax Credit
decimal place. If the result is greater than 100%, enter
• Farm Wineries and Vineyards Tax Credit
100%. If the result is less than 0.1%, enter 0.1%.
• International Trade Facility Tax Credit
If you qualify see Border State Computation under Special
Circumstances. • Port Volume Increase Tax Credit
Line 9. Virginia Ratio • Barge and Rail Usage Tax Credit
Multiply Line 7 by Line 8. • Research and Development Expenses Tax Credit
Line 10. Credit • Education Improvement Scholarships Tax Credit
• Major Research and Development Expenses Tax
Enter the lesser of Line 5 or Line 9.
Credit
If claiming more than one credit, continue to Line 11 of
• Food Crop Donation Tax Credit
Schedule OSC. Enter the total of all credits on Line 24 of
Form 760. The sum of all nonrefundable credits claimed • Worker Training Tax Credit
cannot exceed your tax liability on Line 18 of Form 760. • Virginia Housing Opportunity Tax Credit
Note: Schedule OSC, Line 21, cannot exceed your tax • Beneficial Hardwood Management (Reforestation
liability minus the Tax Credit for Low-Income Individuals or and Afforestation) Tax Credit
the nonrefundable Virginia Earned Income Tax Credit. Adjust • Coalfield Employment Enhancement Tax Credit
Line 21 to ensure it does not exceed the limitation.
• Motion Picture Production Tax Credit
About Virginia Schedule CR • Agricultural Best Management Practices Tax Credit
Complete Schedule CR and enclose it with your return • Conservation Tillage and Precision Agricultural
to claim any credits that do not appear on Form 760 or Equipment Tax Credit
Schedule ADJ. Enter the amount from Section 5, Part 1, • Pass-Through Entity Elective Tax Payment Credit
Line 1A of Schedule CR on Line 25 of Virginia Form 760.
Page 34

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    If your Virginia Adjusted Gross Income is less than the filing threshold, do not use the rate schedule or tax table 
                                below.  Enter $0 as your tax instead.  See the instructions.

                                               TAX RATE SCHEDULE
                                           IF YOUR VIRGINIA TAXABLE INCOME IS:

                             Not over $3,000, your tax is 2% of your Virginia taxable income.
                                               but not              your tax                      of excess
                         over—                 over—                is—                           over—
                         $  3,000              $  5,000             $  60  + 3 %                  $  3,000
                         $  5,000              $ 17,000             $ 120  + 5 %                  $  5,000
                         $ 17,000                                   $ 720  + 5.75 %               $ 17,000
                                                         Example 
                    If your taxable income is $90,000, your tax is $720 + 5.75% of the amount over $17,000. 
                    This equals $720 + (.0575 x $73,000)  =$720 + $4,197.50 = $4,917.50 which should be 
                                                         rounded to $4,918.

                                                        TAX  TABLE
                    The tax table can be used if your Virginia taxable income is listed in the table.  
                                               Otherwise, use the Tax Rate Schedule.
  Taxable   But     Your    Taxable   But        Your     Taxable   But        Your     Taxable   But          Your        Taxable   But       Your 
  Income is Less    Tax     Income is Less       Tax      Income is Less       Tax      Income is Less         Tax         Income is Less      Tax 
  At Least  Than    Is      At Least  Than       Is       At Least  Than       Is       At Least  Than         Is          At Least  Than      Is
  $ 0 – $   25    $ 0.00   $  1,975 – $  2,025 $ 40.00   $  3,650 – $  3,683 $ 80.00       $  4,983 – $  5,017 $  120.00   $  6,560 – $  6,600 $  199.00
    25 –    75      1.00     2,025 –  2,075      41.00   3,683 –    3,717      81.00      5,017 – 5,040        121.00    6,600 –     6,640     201.00 
    75 –    125     2.00     2,075 –  2,125      42.00   3,717 –    3,750      82.00      5,040 – 5,080        123.00    6,640 –     6,680     203.00 
    125 –   175     3.00     2,125 –  2,175      43.00   3,750 –    3,783      83.00      5,080 – 5,120        125.00    6,680 –     6,720     205.00
    175 –   225     4.00     2,175 –  2,225      44.00   3,783 –    3,817      84.00      5,120 – 5,160        127.00    6,720 –     6,760     207.00 
    225 –   275     5.00     2,225 –  2,275      45.00   3,817 –    3,850      85.00      5,160 – 5,200        129.00    6,760 –     6,800     209.00 
    275 –   325     6.00     2,275 –  2,325      46.00   3,850 –    3,883      86.00      5,200 – 5,240        131.00    6,800 –     6,840     211.00 
    325 –   375     7.00     2,325 –  2,375      47.00   3,883 –    3,917      87.00      5,240 – 5,280        133.00    6,840 –     6,880     213.00
    375 –   425     8.00     2,375 –  2,425      48.00   3,917 –    3,950      88.00      5,280 – 5,320        135.00    6,880 –     6,920     215.00 
    425 –   475     9.00     2,425 –  2,475      49.00   3,950 –    3,983      89.00      5,320 – 5,360        137.00    6,920 –     6,960     217.00 
    475 –   525     10.00    2,475 –  2,525      50.00   3,983 –    4,017      90.00      5,360 – 5,400        139.00    6,960 –     7,000     219.00 
    525 –   575     11.00    2,525 –  2,575      51.00   4,017 –    4,050      91.00      5,400 – 5,440        141.00    7,000 –     7,040     221.00
    575 –   625     12.00    2,575 –  2,625      52.00   4,050 –    4,083      92.00      5,440 – 5,480        143.00    7,040 –     7,080     223.00 
    625 –   675     13.00    2,625 –  2,675      53.00   4,083 –    4,117      93.00      5,480 – 5,520        145.00    7,080 –     7,120     225.00 
    675 –   725     14.00    2,675 –  2,725      54.00   4,117 –    4,150      94.00      5,520 – 5,560        147.00    7,120 –     7,160     227.00 
    725 –   775     15.00    2,725 –  2,775      55.00   4,150 –    4,183      95.00      5,560 – 5,600        149.00    7,160 –     7,200     229.00
    775 –   825     16.00    2,775 –  2,825      56.00   4,183 –    4,217      96.00      5,600 – 5,640        151.00    7,200 –     7,240     231.00 
    825 –   875     17.00    2,825 –  2,875      57.00   4,217 –    4,250      97.00      5,640 – 5,680        153.00    7,240 –     7,280     233.00 
    875 –   925     18.00    2,875 –  2,925      58.00   4,250 –    4,283      98.00      5,680 – 5,720        155.00    7,280 –     7,320     235.00 
    925 –   975     19.00    2,925 –  2,975      59.00   4,283 –    4,317      99.00      5,720 – 5,760        157.00    7,320 –     7,360     237.00
    975 –   1,025   20.00    2,975 –  3,025      60.00   4,317 –    4,350      100.00     5,760 – 5,800        159.00    7,360 –     7,400     239.00 
    1,025 – 1,075   21.00    3,025 –  3,050      61.00   4,350 –    4,383      101.00     5,800 – 5,840        161.00    7,400 –     7,440     241.00 
    1,075 – 1,125   22.00    3,050 –  3,083      62.00   4,383 –    4,417      102.00     5,840 – 5,880        163.00    7,440 –     7,480     243.00 
    1,125 – 1,175   23.00    3,083 –  3,117      63.00   4,417 –    4,450      103.00     5,880 – 5,920        165.00    7,480 –     7,520     245.00
    1,175 – 1,225   24.00    3,117 –  3,150      64.00   4,450 –    4,483      104.00     5,920 – 5,960        167.00    7,520 –     7,560     247.00 
    1,225 – 1,275   25.00    3,150 –  3,183      65.00   4,483 –    4,517      105.00     5,960 – 6,000        169.00    7,560 –     7,600     249.00 
    1,275 – 1,325   26.00    3,183 –  3,217      66.00   4,517 –    4,550      106.00     6,000 – 6,040        171.00    7,600 –     7,640     251.00 
    1,325 – 1,375   27.00    3,217 –  3,250      67.00   4,550 –    4,583      107.00     6,040 – 6,080        173.00    7,640 –     7,680     253.00
    1,375 – 1,425   28.00    3,250 –  3,283      68.00   4,583 –    4,617      108.00     6,080 – 6,120        175.00    7,680 –     7,720     255.00 
    1,425 – 1,475   29.00    3,283 –  3,317      69.00   4,617 –    4,650      109.00     6,120 – 6,160        177.00    7,720 –     7,760     257.00 
    1,475 – 1,525   30.00    3,317 –  3,350      70.00   4,650 –    4,683      110.00     6,160 – 6,200        179.00    7,760 –     7,800     259.00 
    1,525 – 1,575   31.00    3,350 –  3,383      71.00   4,683 –    4,717      111.00     6,200 – 6,240        181.00    7,800 –     7,840     261.00
    1,575 – 1,625   32.00    3,383 –  3,417      72.00   4,717 –    4,750      112.00     6,240 – 6,280        183.00    7,840 –     7,880     263.00 
    1,625 – 1,675   33.00    3,417 –  3,450      73.00   4,750 –    4,783      113.00     6,280 – 6,320        185.00    7,880 –     7,920     265.00 
    1,675 – 1,725   34.00    3,450 –  3,483      74.00   4,783 –    4,817      114.00     6,320 – 6,360        187.00    7,920 –     7,960     267.00 
    1,725 – 1,775   35.00    3,483 –  3,517      75.00   4,817 –    4,850      115.00     6,360 – 6,400        189.00    7,960 –     8,000     269.00
    1,775 – 1,825   36.00    3,517 –  3,550      76.00   4,850 –    4,883      116.00     6,400 – 6,440        191.00    8,000 –     8,040     271.00 
    1,825 – 1,875   37.00    3,550 –  3,583      77.00   4,883 –    4,917      117.00     6,440 – 6,480        193.00    8,040 –     8,080     273.00 
    1,875 – 1,925   38.00    3,583 –  3,617      78.00   4,917 –    4,950      118.00     6,480 – 6,520        195.00    8,080 –     8,120     275.00 
    1,925 – 1,975   39.00    3,617 –  3,650      79.00   4,950 –    4,983      119.00     6,520 – 6,560        197.00    8,120 –     8,160     277.00

                                                         Page 35

- 42 -

                                                         TAX TABLE (Cont’d)
  Taxable   But        Your        Taxable   But         Your        Taxable   But         Your        Taxable   But         Your   Taxable        But        Your 
  Income is Less       Tax         Income is Less        Tax         Income is Less        Tax         Income is Less        Tax    Income is      Less       Tax 
  At Least  Than       Is          At Least  Than        Is          At Least  Than        Is          At Least  Than        Is     At Least       Than       Is
  $  8,160  – $  8,200 $  279.00   $  10,720 – $  10,760 $  407.00   $  13,280 – $  13,320 $  535.00   $  15,840 – $  15,880 $  663.00    $18,217 – $  18,252 $  791.00 
 8,200 –    8,240      281.00     10,760 –   10,800      409.00    13,320 –    13,360      537.00     15,880 –   15,920      665.00     18,252 –   18,287     793.00 
 8,240 –    8,280      283.00     10,800 –   10,840      411.00    13,360 –    13,400      539.00     15,920 –   15,960      667.00     18,287 –   18,322     795.00 
 8,280 –    8,320      285.00     10,840 –   10,880      413.00    13,400 –    13,440      541.00     15,960 –   16,000      669.00       18,322 –   18,357   797.00
 8,320 –    8,360      287.00     10,880 –   10,920      415.00    13,440 –    13,480      543.00     16,000 –   16,040      671.00     18,357 –   18,391     799.00 
 8,360 –    8,400      289.00     10,920 –   10,960      417.00    13,480 –    13,520      545.00     16,040 –   16,080      673.00     18,391 –   18,426     801.00 
 8,400 –    8,440      291.00     10,960 –   11,000      419.00    13,520 –    13,560      547.00     16,080 –   16,120      675.00     18,426 –   18,461     803.00 
 8,440 –    8,480      293.00     11,000 –   11,040      421.00    13,560 –    13,600      549.00     16,120 –   16,160      677.00     18,461 –   18,496     805.00
 8,480 –    8,520      295.00     11,040 –   11,080      423.00    13,600 –    13,640      551.00     16,160 –   16,200      679.00     18,496 –   18,530     807.00 
 8,520 –    8,560      297.00     11,080 –   11,120      425.00    13,640 –    13,680      553.00     16,200 –   16,240      681.00     18,530 –   18,565     809.00 
 8,560 –    8,600      299.00     11,120 –   11,160      427.00    13,680 –    13,720      555.00     16,240 –   16,280      683.00     18,565 –   18,600     811.00 
 8,600 –    8,640      301.00     11,160 –   11,200      429.00    13,720 –    13,760      557.00     16,280 –   16,320      685.00     18,600 –   18,635     813.00
 8,640 –    8,680      303.00     11,200 –   11,240      431.00    13,760 –    13,800      559.00     16,320 –   16,360      687.00     18,635 –   18,670     815.00 
 8,680 –    8,720      305.00     11,240 –   11,280      433.00    13,800 –    13,840      561.00     16,360 –   16,400      689.00     18,670 –   18,704     817.00 
 8,720 –    8,760      307.00     11,280 –   11,320      435.00    13,840 –    13,880      563.00     16,400 –   16,440      691.00     18,704 –   18,739     819.00 
 8,760 –    8,800      309.00     11,320 –   11,360      437.00    13,880 –    13,920      565.00     16,440 –   16,480      693.00     18,739 –   18,774     821.00
 8,800 –    8,840      311.00     11,360 –   11,400      439.00    13,920 –    13,960      567.00     16,480 –   16,520      695.00     18,774 –   18,809     823.00 
 8,840 –    8,880      313.00     11,400 –   11,440      441.00    13,960 –    14,000      569.00     16,520 –   16,560      697.00     18,809 –   18,843     825.00 
 8,880 –    8,920      315.00     11,440 –   11,480      443.00    14,000 –    14,040      571.00     16,560 –   16,600      699.00     18,843 –   18,878     827.00 
 8,920 –    8,960      317.00     11,480 –   11,520      445.00    14,040 –    14,080      573.00     16,600 –   16,640      701.00     18,878 –   18,913     829.00
 8,960 –    9,000      319.00     11,520 –   11,560      447.00    14,080 –    14,120      575.00     16,640 –   16,680      703.00     18,913 –   18,948     831.00 
 9,000 –    9,040      321.00     11,560 –   11,600      449.00    14,120 –    14,160      577.00     16,680 –   16,720      705.00     18,948 –   18,983     833.00 
 9,040 –    9,080      323.00     11,600 –   11,640      451.00    14,160 –    14,200      579.00     16,720 –   16,760      707.00     18,983 –   19,017     835.00 
 9,080 –    9,120      325.00     11,640 –   11,680      453.00    14,200 –    14,240      581.00     16,760 –   16,800      709.00     19,017 –   19,052     837.00
 9,120 –    9,160      327.00     11,680 –   11,720      455.00    14,240 –    14,280      583.00     16,800 –   16,840      711.00     19,052 –   19,087     839.00 
 9,160 –    9,200      329.00     11,720 –   11,760      457.00    14,280 –    14,320      585.00     16,840 –   16,880      713.00     19,087 –   19,122     841.00 
 9,200 –    9,240      331.00     11,760 –   11,800      459.00    14,320 –    14,360      587.00     16,880 –   16,920      715.00     19,122 –   19,157     843.00 
 9,240 –    9,280      333.00     11,800 –   11,840      461.00    14,360 –    14,400      589.00     16,920 –   16,960      717.00     19,157 –   19,191     845.00
 9,280 –    9,320      335.00     11,840 –   11,880      463.00    14,400 –    14,440      591.00     16,960 –   17,000      719.00     19,191 –   19,226     847.00 
 9,320 –    9,360      337.00     11,880 –   11,920      465.00    14,440 –    14,480      593.00     17,000 –   17,035      721.00     19,226 –   19,261     849.00 
 9,360 –    9,400      339.00     11,920 –   11,960      467.00    14,480 –    14,520      595.00     17,035 –   17,070      723.00     19,261 –   19,296     851.00 
 9,400 –    9,440      341.00     11,960 –   12,000      469.00    14,520 –    14,560      597.00     17,070 –   17,104      725.00     19,296 –   19,330     853.00
 9,440 –    9,480      343.00     12,000 –   12,040      471.00    14,560 –    14,600      599.00     17,104 –   17,139      727.00     19,330 –   19,365     855.00 
 9,480 –    9,520      345.00     12,040 –   12,080      473.00    14,600 –    14,640      601.00     17,139 –   17,174      729.00     19,365 –   19,400     857.00 
 9,520 –    9,560      347.00     12,080 –   12,120      475.00    14,640 –    14,680      603.00     17,174 –   17,209      731.00     19,400 –   19,435     859.00 
 9,560 –    9,600      349.00     12,120 –   12,160      477.00    14,680 –    14,720      605.00     17,209 –   17,243      733.00     19,435 –   19,470     861.00
 9,600 –    9,640      351.00     12,160 –   12,200      479.00    14,720 –    14,760      607.00     17,243 –   17,278      735.00     19,470 –   19,504     863.00 
 9,640 –    9,680      353.00     12,200 –   12,240      481.00    14,760 –    14,800      609.00     17,278 –   17,313      737.00     19,504 –   19,539     865.00 
 9,680 –    9,720      355.00     12,240 –   12,280      483.00    14,800 –    14,840      611.00     17,313 –   17,348      739.00     19,539 –   19,574     867.00 
 9,720 –    9,760      357.00     12,280 –   12,320      485.00    14,840 –    14,880      613.00     17,348 –   17,383      741.00     19,574 –   19,609     869.00
 9,760 –    9,800      359.00     12,320 –   12,360      487.00    14,880 –    14,920      615.00     17,383 –   17,417      743.00     19,609 –   19,643     871.00 
 9,800 –    9,840      361.00     12,360 –   12,400      489.00    14,920 –    14,960      617.00     17,417 –   17,452      745.00     19,643 –   19,678     873.00 
 9,840 –    9,880      363.00     12,400 –   12,440      491.00    14,960 –    15,000      619.00     17,452 –   17,487      747.00     19,678 –   19,713     875.00 
 9,880 –    9,920      365.00     12,440 –   12,480      493.00    15,000 –    15,040      621.00     17,487 –   17,522      749.00     19,713 –   19,748     877.00
 9,920 –    9,960      367.00     12,480 –   12,520      495.00    15,040 –    15,080      623.00     17,522 –   17,557      751.00     19,748 –   19,783     879.00 
 9,960 –    10,000     369.00     12,520 –   12,560      497.00    15,080 –    15,120      625.00     17,557 –   17,591      753.00     19,783 –   19,817     881.00 
 10,000 –   10,040     371.00     12,560 –   12,600      499.00    15,120 –    15,160      627.00     17,591 –   17,626      755.00     19,817 –   19,852     883.00 
 10,040 –   10,080     373.00     12,600 –   12,640      501.00    15,160 –    15,200      629.00     17,626 –   17,661      757.00     19,852 –   19,887     885.00
 10,080 –   10,120     375.00     12,640 –   12,680      503.00    15,200 –    15,240      631.00     17,661 –   17,696      759.00     19,887 –   19,922     887.00 
 10,120 –   10,160     377.00     12,680 –   12,720      505.00    15,240 –    15,280      633.00     17,696 –   17,730      761.00     19,922 –   19,957     889.00 
 10,160 –   10,200     379.00     12,720 –   12,760      507.00    15,280 –    15,320      635.00     17,730 –   17,765      763.00     19,957 –   19,991     891.00 
 10,200 –   10,240     381.00     12,760 –   12,800      509.00    15,320 –    15,360      637.00     17,765 –   17,800      765.00     19,991 –   20,026     893.00
 10,240 –   10,280     383.00     12,800 –   12,840      511.00    15,360 –    15,400      639.00     17,800 –   17,835      767.00     20,026 –   20,061     895.00 
 10,280 –   10,320     385.00     12,840 –   12,880      513.00    15,400 –    15,440      641.00     17,835 –   17,870      769.00     20,061 –   20,096     897.00 
 10,320 –   10,360     387.00     12,880 –   12,920      515.00    15,440 –    15,480      643.00     17,870 –   17,904      771.00     20,096 –   20,130     899.00 
 10,360 –   10,400     389.00     12,920 –   12,960      517.00    15,480 –    15,520      645.00     17,904 –   17,939      773.00     20,130 –   20,165     901.00
 10,400 –   10,440     391.00     12,960 –   13,000      519.00    15,520 –    15,560      647.00     17,939 –   17,974      775.00     20,165 –   20,200     903.00 
 10,440 –   10,480     393.00     13,000 –   13,040      521.00    15,560 –    15,600      649.00     17,974 –   18,009      777.00     20,200 –   20,235     905.00 
 10,480 –   10,520     395.00     13,040 –   13,080      523.00    15,600 –    15,640      651.00     18,009 –   18,043      779.00     20,235 –   20,270     907.00 
 10,520 –   10,560     397.00     13,080 –   13,120      525.00    15,640 –    15,680      653.00     18,043 –   18,078      781.00     20,270 –   20,304     909.00
 10,560 –   10,600     399.00     13,120 –   13,160      527.00    15,680 –    15,720      655.00     18,078 –   18,113      783.00     20,304 –   20,339     911.00 
 10,600 –   10,640     401.00     13,160 –   13,200      529.00    15,720 –    15,760      657.00     18,113 –   18,148      785.00     20,339 –   20,374     913.00 
 10,640 –   10,680     403.00     13,200 –   13,240      531.00    15,760 –    15,800      659.00     18,148 –   18,183      787.00     20,374 –   20,409     915.00 
 10,680 –   10,720     405.00     13,240 –   13,280      533.00    15,800 –    15,840      661.00     18,183 –   18,217      789.00     20,409 –   20,443     917.00

                                                                          Page 36

- 43 -

                                                         TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable       But          Your   Taxable       But          Your   Taxable        But          Your   Taxable       But          Your 
  Income is Less       Tax    Income is     Less         Tax    Income is     Less         Tax    Income is      Less         Tax    Income is     Less         Tax 
  At Least  Than       Is     At Least      Than         Is     At Least      Than         Is     At Least       Than         Is     At Least      Than         Is
 $  20,443 – $  20,478 $  919.00   $  22,670 – $  22,704 $ 1,047.00  $  24,896 – $  24,930 $ 1,175.00   $  27,122 – $  27,157 $ 1,303.00  $  29,348 – $  29,383 $ 1,431.00 
   20,478 –   20,513   921.00        22,704 –   22,739   1,049.00      24,930 –   24,965   1,177.00       27,157 –   27,191     1,305.00    29,383 –   29,417   1,433.00 
   20,513 –   20,548   923.00        22,739 –   22,774     1,051.00    24,965 –   25,000     1,179.00     27,191 –   27,226     1,307.00    29,417 –   29,452     1,435.00 
   20,548 –   20,583   925.00        22,774 –   22,809     1,053.00    25,000 –   25,035     1,181.00     27,226 –   27,261   1,309.00      29,452 –   29,487     1,437.00
   20,583 – 20,617     927.00      22,809 – 22,843       1,055.00    25,035 – 25,070       1,183.00     27,261 – 27,296       1,311.00    29,487 – 29,522       1,439.00 
   20,617 – 20,652     929.00      22,843 – 22,878       1,057.00    25,070 – 25,104       1,185.00     27,296 – 27,330       1,313.00    29,522 – 29,557       1,441.00 
   20,652 – 20,687     931.00      22,878 – 22,913       1,059.00    25,104 – 25,139       1,187.00     27,330 – 27,365       1,315.00    29,557 – 29,591       1,443.00 
   20,687 – 20,722     933.00      22,913 – 22,948       1,061.00    25,139 – 25,174       1,189.00     27,365 – 27,400       1,317.00    29,591 – 29,626       1,445.00
   20,722 – 20,757     935.00      22,948 – 22,983       1,063.00    25,174 – 25,209       1,191.00     27,400 – 27,435       1,319.00    29,626 – 29,661       1,447.00 
   20,757 – 20,791     937.00      22,983 – 23,017       1,065.00    25,209 – 25,243       1,193.00     27,435 – 27,470       1,321.00    29,661 – 29,696       1,449.00 
   20,791 – 20,826     939.00      23,017 – 23,052       1,067.00    25,243 – 25,278       1,195.00     27,470 – 27,504       1,323.00    29,696 – 29,730       1,451.00 
   20,826 – 20,861     941.00      23,052 – 23,087       1,069.00    25,278 – 25,313       1,197.00     27,504 – 27,539       1,325.00    29,730 – 29,765       1,453.00
   20,861 – 20,896     943.00      23,087 – 23,122       1,071.00    25,313 – 25,348       1,199.00     27,539 – 27,574       1,327.00    29,765 – 29,800       1,455.00 
   20,896 – 20,930     945.00      23,122 – 23,157       1,073.00    25,348 – 25,383       1,201.00     27,574 – 27,609       1,329.00    29,800 – 29,835       1,457.00 
   20,930 – 20,965     947.00      23,157 – 23,191       1,075.00    25,383 – 25,417       1,203.00     27,609 – 27,643       1,331.00    29,835 – 29,870       1,459.00 
   20,965 – 21,000     949.00      23,191 – 23,226       1,077.00    25,417 – 25,452       1,205.00     27,643 – 27,678       1,333.00    29,870 – 29,904       1,461.00
   21,000 – 21,035     951.00      23,226 – 23,261       1,079.00    25,452 – 25,487       1,207.00     27,678 – 27,713       1,335.00    29,904 – 29,939       1,463.00 
   21,035 – 21,070     953.00      23,261 – 23,296       1,081.00    25,487 – 25,522       1,209.00     27,713 – 27,748       1,337.00    29,939 – 29,974       1,465.00 
   21,070 – 21,104     955.00      23,296 – 23,330       1,083.00    25,522 – 25,557       1,211.00     27,748 – 27,783       1,339.00    29,974 – 30,009       1,467.00 
   21,104 – 21,139     957.00      23,330 – 23,365       1,085.00    25,557 – 25,591       1,213.00     27,783 – 27,817       1,341.00    30,009 – 30,043       1,469.00
   21,139 – 21,174     959.00      23,365 – 23,400       1,087.00    25,591 – 25,626       1,215.00     27,817 – 27,852       1,343.00    30,043 – 30,078       1,471.00 
   21,174 – 21,209     961.00      23,400 – 23,435       1,089.00    25,626 – 25,661       1,217.00     27,852 – 27,887       1,345.00    30,078 – 30,113       1,473.00 
   21,209 – 21,243     963.00      23,435 – 23,470       1,091.00    25,661 – 25,696       1,219.00     27,887 – 27,922       1,347.00    30,113 – 30,148       1,475.00 
   21,243 – 21,278     965.00      23,470 – 23,504       1,093.00    25,696 – 25,730       1,221.00     27,922 – 27,957       1,349.00    30,148 – 30,183       1,477.00
   21,278 – 21,313     967.00      23,504 – 23,539       1,095.00    25,730 – 25,765       1,223.00     27,957 – 27,991       1,351.00    30,183 – 30,217       1,479.00 
   21,313 – 21,348     969.00      23,539 – 23,574       1,097.00    25,765 – 25,800       1,225.00     27,991 – 28,026       1,353.00    30,217 – 30,252       1,481.00 
   21,348 – 21,383     971.00      23,574 – 23,609       1,099.00    25,800 – 25,835       1,227.00     28,026 – 28,061       1,355.00    30,252 – 30,287       1,483.00 
   21,383 – 21,417     973.00      23,609 – 23,643       1,101.00    25,835 – 25,870       1,229.00     28,061 – 28,096       1,357.00    30,287 – 30,322       1,485.00
   21,417 – 21,452     975.00      23,643 – 23,678       1,103.00    25,870 – 25,904       1,231.00     28,096 – 28,130       1,359.00    30,322 – 30,357       1,487.00 
   21,452 – 21,487     977.00      23,678 – 23,713       1,105.00    25,904 – 25,939       1,233.00     28,130 – 28,165       1,361.00    30,357 – 30,391       1,489.00 
   21,487 – 21,522     979.00      23,713 – 23,748       1,107.00    25,939 – 25,974       1,235.00     28,165 – 28,200       1,363.00    30,391 – 30,426       1,491.00 
   21,522 – 21,557     981.00      23,748 – 23,783       1,109.00    25,974 – 26,009       1,237.00     28,200 – 28,235       1,365.00    30,426 – 30,461       1,493.00
   21,557 – 21,591     983.00      23,783 – 23,817       1,111.00    26,009 – 26,043       1,239.00     28,235 – 28,270       1,367.00    30,461 – 30,496       1,495.00 
   21,591 – 21,626     985.00      23,817 – 23,852       1,113.00    26,043 – 26,078       1,241.00     28,270 – 28,304       1,369.00    30,496 – 30,530       1,497.00 
   21,626 – 21,661     987.00      23,852 – 23,887       1,115.00    26,078 – 26,113       1,243.00     28,304 – 28,339       1,371.00    30,530 – 30,565       1,499.00 
   21,661 – 21,696     989.00      23,887 – 23,922       1,117.00    26,113 – 26,148       1,245.00     28,339 – 28,374       1,373.00    30,565 – 30,600       1,501.00
   21,696 – 21,730     991.00      23,922 – 23,957       1,119.00    26,148 – 26,183       1,247.00     28,374 – 28,409       1,375.00    30,600 – 30,635       1,503.00 
   21,730 – 21,765     993.00      23,957 – 23,991       1,121.00    26,183 – 26,217       1,249.00     28,409 – 28,443       1,377.00    30,635 – 30,670       1,505.00 
   21,765 – 21,800     995.00      23,991 – 24,026       1,123.00    26,217 – 26,252       1,251.00     28,443 – 28,478       1,379.00    30,670 – 30,704       1,507.00 
   21,800 – 21,835     997.00      24,026 – 24,061       1,125.00    26,252 – 26,287       1,253.00     28,478 – 28,513       1,381.00    30,704 – 30,739       1,509.00
   21,835 – 21,870     999.00      24,061 – 24,096       1,127.00    26,287 – 26,322       1,255.00     28,513 – 28,548       1,383.00    30,739 – 30,774       1,511.00 
   21,870 – 21,904     1,001.00    24,096 – 24,130       1,129.00    26,322 – 26,357       1,257.00     28,548 – 28,583       1,385.00    30,774 – 30,809       1,513.00 
   21,904 – 21,939     1,003.00    24,130 – 24,165       1,131.00    26,357 – 26,391       1,259.00     28,583 – 28,617       1,387.00    30,809 – 30,843       1,515.00 
   21,939 – 21,974     1,005.00    24,165 – 24,200       1,133.00    26,391 – 26,426       1,261.00     28,617 – 28,652       1,389.00    30,843 – 30,878       1,517.00
   21,974 – 22,009     1,007.00    24,200 – 24,235       1,135.00    26,426 – 26,461       1,263.00     28,652 – 28,687       1,391.00    30,878 – 30,913       1,519.00 
   22,009 – 22,043     1,009.00    24,235 – 24,270       1,137.00    26,461 – 26,496       1,265.00     28,687 – 28,722       1,393.00    30,913 – 30,948       1,521.00 
   22,043 – 22,078     1,011.00    24,270 – 24,304       1,139.00    26,496 – 26,530       1,267.00     28,722 – 28,757       1,395.00    30,948 – 30,983       1,523.00 
   22,078 – 22,113     1,013.00    24,304 – 24,339       1,141.00    26,530 – 26,565       1,269.00     28,757 – 28,791       1,397.00    30,983 – 31,017       1,525.00
   22,113 – 22,148     1,015.00    24,339 – 24,374       1,143.00    26,565 – 26,600       1,271.00     28,791 – 28,826       1,399.00    31,017 – 31,052       1,527.00 
   22,148 – 22,183     1,017.00    24,374 – 24,409       1,145.00    26,600 – 26,635       1,273.00     28,826 – 28,861       1,401.00    31,052 – 31,087       1,529.00 
   22,183 – 22,217     1,019.00    24,409 – 24,443       1,147.00    26,635 – 26,670       1,275.00     28,861 – 28,896       1,403.00    31,087 – 31,122       1,531.00 
   22,217 – 22,252     1,021.00    24,443 – 24,478       1,149.00    26,670 – 26,704       1,277.00     28,896 – 28,930       1,405.00    31,122 – 31,157       1,533.00
   22,252 – 22,287     1,023.00    24,478 – 24,513       1,151.00    26,704 – 26,739       1,279.00     28,930 – 28,965       1,407.00    31,157 – 31,191       1,535.00 
   22,287 – 22,322     1,025.00    24,513 – 24,548       1,153.00    26,739 – 26,774       1,281.00     28,965 – 29,000       1,409.00    31,191 – 31,226       1,537.00 
   22,322 – 22,357     1,027.00    24,548 – 24,583       1,155.00    26,774 – 26,809       1,283.00     29,000 – 29,035       1,411.00    31,226 – 31,261       1,539.00 
   22,357 – 22,391     1,029.00    24,583 – 24,617       1,157.00    26,809 – 26,843       1,285.00     29,035 – 29,070       1,413.00    31,261 – 31,296       1,541.00
   22,391 – 22,426     1,031.00    24,617 – 24,652       1,159.00    26,843 – 26,878       1,287.00     29,070 – 29,104       1,415.00    31,296 – 31,330       1,543.00 
   22,426 – 22,461     1,033.00    24,652 – 24,687       1,161.00    26,878 – 26,913       1,289.00     29,104 – 29,139       1,417.00    31,330 – 31,365       1,545.00 
   22,461 – 22,496     1,035.00    24,687 – 24,722       1,163.00    26,913 – 26,948       1,291.00     29,139 – 29,174       1,419.00    31,365 – 31,400       1,547.00 
   22,496 – 22,530     1,037.00    24,722 – 24,757       1,165.00    26,948 – 26,983       1,293.00     29,174 – 29,209       1,421.00    31,400 – 31,435       1,549.00
   22,530 – 22,565     1,039.00    24,757 – 24,791       1,167.00    26,983 – 27,017       1,295.00     29,209 – 29,243       1,423.00    31,435 – 31,470       1,551.00 
   22,565 – 22,600     1,041.00    24,791 – 24,826       1,169.00    27,017 – 27,052       1,297.00     29,243 – 29,278       1,425.00    31,470 – 31,504       1,553.00 
   22,600 – 22,635     1,043.00    24,826 – 24,861       1,171.00    27,052 – 27,087       1,299.00     29,278 – 29,313       1,427.00    31,504 – 31,539       1,555.00 
   22,635 – 22,670     1,045.00    24,861 – 24,896       1,173.00    27,087 – 27,122       1,301.00     29,313 – 29,348       1,429.00    31,539 – 31,574       1,557.00

                                                                         Page 37

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                                                          TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable        But          Your   Taxable        But          Your   Taxable        But          Your   Taxable         But        Your 
  Income is Less       Tax    Income is      Less         Tax    Income is      Less         Tax    Income is      Less         Tax    Income is       Less       Tax 
  At Least  Than       Is     At Least       Than         Is     At Least       Than         Is     At Least       Than         Is     At Least        Than       Is
 $  31,574 – $  31,609 $ 1,559.00   $  33,800 – $  33,835 $ 1,687.00   $  36,026 – $  36,061 $ 1,815.00   $  38,252 – $  38,287 $ 1,943.00  $  40,478 – $  40,513 $ 2,071.00 
   31,609 –   31,643   1,561.00       33,835 –   33,870     1,689.00     36,061 –   36,096   1,817.00       38,287 –   38,322     1,945.00    40,513 –   40,548     2,073.00 
   31,643 –   31,678   1,563.00       33,870 –   33,904     1,691.00     36,096 –   36,130     1,819.00     38,322 –   38,357     1,947.00    40,548 –   40,583     2,075.00 
   31,678 –   31,713   1,565.00       33,904 –   33,939     1,693.00     36,130 –   36,165     1,821.00     38,357 –   38,391   1,949.00      40,583 –   40,617     2,077.00
 31,713 –   31,748     1,567.00     33,939 – 33,974       1,695.00     36,165 – 36,200       1,823.00     38,391 – 38,426       1,951.00      40,617 – 40,652     2,079.00 
 31,748 –   31,783     1,569.00     33,974 – 34,009       1,697.00     36,200 – 36,235       1,825.00     38,426 – 38,461       1,953.00      40,652 – 40,687     2,081.00 
 31,783 –   31,817     1,571.00     34,009 – 34,043       1,699.00     36,235 – 36,270       1,827.00     38,461 – 38,496       1,955.00      40,687 – 40,722     2,083.00 
 31,817 –   31,852     1,573.00     34,043 – 34,078       1,701.00     36,270 – 36,304       1,829.00     38,496 – 38,530       1,957.00      40,722 – 40,757     2,085.00
 31,852 –   31,887     1,575.00     34,078 – 34,113       1,703.00     36,304 – 36,339       1,831.00     38,530 – 38,565       1,959.00      40,757 – 40,791     2,087.00 
 31,887 –   31,922     1,577.00     34,113 – 34,148       1,705.00     36,339 – 36,374       1,833.00     38,565 – 38,600       1,961.00      40,791 – 40,826     2,089.00 
 31,922 –   31,957     1,579.00     34,148 – 34,183       1,707.00     36,374 – 36,409       1,835.00     38,600 – 38,635       1,963.00      40,826 – 40,861     2,091.00 
 31,957 –   31,991     1,581.00     34,183 – 34,217       1,709.00     36,409 – 36,443       1,837.00     38,635 – 38,670       1,965.00      40,861 – 40,896     2,093.00
 31,991 –   32,026     1,583.00     34,217 – 34,252       1,711.00     36,443 – 36,478       1,839.00     38,670 – 38,704       1,967.00      40,896 – 40,930     2,095.00 
 32,026 –   32,061     1,585.00     34,252 – 34,287       1,713.00     36,478 – 36,513       1,841.00     38,704 – 38,739       1,969.00      40,930 – 40,965     2,097.00 
 32,061 –   32,096     1,587.00     34,287 – 34,322       1,715.00     36,513 – 36,548       1,843.00     38,739 – 38,774       1,971.00      40,965 – 41,000     2,099.00 
 32,096 –   32,130     1,589.00     34,322 – 34,357       1,717.00     36,548 – 36,583       1,845.00     38,774 – 38,809       1,973.00      41,000 – 41,035     2,101.00
 32,130 –   32,165     1,591.00     34,357 – 34,391       1,719.00     36,583 – 36,617       1,847.00     38,809 – 38,843       1,975.00      41,035 – 41,070     2,103.00 
 32,165 –   32,200     1,593.00     34,391 – 34,426       1,721.00     36,617 – 36,652       1,849.00     38,843 – 38,878       1,977.00      41,070 – 41,104     2,105.00 
 32,200 –   32,235     1,595.00     34,426 – 34,461       1,723.00     36,652 – 36,687       1,851.00     38,878 – 38,913       1,979.00      41,104 – 41,139     2,107.00 
 32,235 –   32,270     1,597.00     34,461 – 34,496       1,725.00     36,687 – 36,722       1,853.00     38,913 – 38,948       1,981.00      41,139 – 41,174     2,109.00
 32,270 –   32,304     1,599.00     34,496 – 34,530       1,727.00     36,722 – 36,757       1,855.00     38,948 – 38,983       1,983.00      41,174 – 41,209     2,111.00 
 32,304 –   32,339     1,601.00     34,530 – 34,565       1,729.00     36,757 – 36,791       1,857.00     38,983 – 39,017       1,985.00      41,209 – 41,243     2,113.00 
 32,339 –   32,374     1,603.00     34,565 – 34,600       1,731.00     36,791 – 36,826       1,859.00     39,017 – 39,052       1,987.00      41,243 – 41,278     2,115.00 
 32,374 –   32,409     1,605.00     34,600 – 34,635       1,733.00     36,826 – 36,861       1,861.00     39,052 – 39,087       1,989.00      41,278 – 41,313     2,117.00
 32,409 –   32,443     1,607.00     34,635 – 34,670       1,735.00     36,861 – 36,896       1,863.00     39,087 – 39,122       1,991.00      41,313 – 41,348     2,119.00 
 32,443 –   32,478     1,609.00     34,670 – 34,704       1,737.00     36,896 – 36,930       1,865.00     39,122 – 39,157       1,993.00      41,348 – 41,383     2,121.00 
 32,478 –   32,513     1,611.00     34,704 – 34,739       1,739.00     36,930 – 36,965       1,867.00     39,157 – 39,191       1,995.00      41,383 – 41,417     2,123.00 
 32,513 –   32,548     1,613.00     34,739 – 34,774       1,741.00     36,965 – 37,000       1,869.00     39,191 – 39,226       1,997.00      41,417 – 41,452     2,125.00
 32,548 –   32,583     1,615.00     34,774 – 34,809       1,743.00     37,000 – 37,035       1,871.00     39,226 – 39,261       1,999.00      41,452 – 41,487     2,127.00 
 32,583 –   32,617     1,617.00     34,809 – 34,843       1,745.00     37,035 – 37,070       1,873.00     39,261 – 39,296       2,001.00      41,487 – 41,522     2,129.00 
 32,617 –   32,652     1,619.00     34,843 – 34,878       1,747.00     37,070 – 37,104       1,875.00     39,296 – 39,330       2,003.00      41,522 – 41,557     2,131.00 
 32,652 –   32,687     1,621.00     34,878 – 34,913       1,749.00     37,104 – 37,139       1,877.00     39,330 – 39,365       2,005.00      41,557 – 41,591     2,133.00
 32,687 –   32,722     1,623.00     34,913 – 34,948       1,751.00     37,139 – 37,174       1,879.00     39,365 – 39,400       2,007.00      41,591 – 41,626     2,135.00 
 32,722 –   32,757     1,625.00     34,948 – 34,983       1,753.00     37,174 – 37,209       1,881.00     39,400 – 39,435       2,009.00      41,626 – 41,661     2,137.00 
 32,757 –   32,791     1,627.00     34,983 – 35,017       1,755.00     37,209 – 37,243       1,883.00     39,435 – 39,470       2,011.00      41,661 – 41,696     2,139.00 
 32,791 –   32,826     1,629.00     35,017 – 35,052       1,757.00     37,243 – 37,278       1,885.00     39,470 – 39,504       2,013.00      41,696 – 41,730     2,141.00
 32,826 –   32,861     1,631.00     35,052 – 35,087       1,759.00     37,278 – 37,313       1,887.00     39,504 – 39,539       2,015.00      41,730 – 41,765     2,143.00 
 32,861 –   32,896     1,633.00     35,087 – 35,122       1,761.00     37,313 – 37,348       1,889.00     39,539 – 39,574       2,017.00      41,765 – 41,800     2,145.00 
 32,896 –   32,930     1,635.00     35,122 – 35,157       1,763.00     37,348 – 37,383       1,891.00     39,574 – 39,609       2,019.00      41,800 – 41,835     2,147.00 
 32,930 –   32,965     1,637.00     35,157 – 35,191       1,765.00     37,383 – 37,417       1,893.00     39,609 – 39,643       2,021.00      41,835 – 41,870     2,149.00
 32,965 –   33,000     1,639.00     35,191 – 35,226       1,767.00     37,417 – 37,452       1,895.00     39,643 – 39,678       2,023.00      41,870 – 41,904     2,151.00 
 33,000 –   33,035     1,641.00     35,226 – 35,261       1,769.00     37,452 – 37,487       1,897.00     39,678 – 39,713       2,025.00      41,904 – 41,939     2,153.00 
 33,035 –   33,070     1,643.00     35,261 – 35,296       1,771.00     37,487 – 37,522       1,899.00     39,713 – 39,748       2,027.00      41,939 – 41,974     2,155.00 
 33,070 –   33,104     1,645.00     35,296 – 35,330       1,773.00     37,522 – 37,557       1,901.00     39,748 – 39,783       2,029.00      41,974 – 42,009     2,157.00
 33,104 –   33,139     1,647.00     35,330 – 35,365       1,775.00     37,557 – 37,591       1,903.00     39,783 – 39,817       2,031.00      42,009 – 42,043     2,159.00 
 33,139 –   33,174     1,649.00     35,365 – 35,400       1,777.00     37,591 – 37,626       1,905.00     39,817 – 39,852       2,033.00      42,043 – 42,078     2,161.00 
 33,174 –   33,209     1,651.00     35,400 – 35,435       1,779.00     37,626 – 37,661       1,907.00     39,852 – 39,887       2,035.00      42,078 – 42,113     2,163.00 
 33,209 –   33,243     1,653.00     35,435 – 35,470       1,781.00     37,661 – 37,696       1,909.00     39,887 – 39,922       2,037.00      42,113 – 42,148     2,165.00
 33,243 –   33,278     1,655.00     35,470 – 35,504       1,783.00     37,696 – 37,730       1,911.00     39,922 – 39,957       2,039.00      42,148 – 42,183     2,167.00 
 33,278 –   33,313     1,657.00     35,504 – 35,539       1,785.00     37,730 – 37,765       1,913.00     39,957 – 39,991       2,041.00      42,183 – 42,217     2,169.00 
 33,313 –   33,348     1,659.00     35,539 – 35,574       1,787.00     37,765 – 37,800       1,915.00     39,991 – 40,026       2,043.00      42,217 – 42,252     2,171.00 
 33,348 –   33,383     1,661.00     35,574 – 35,609       1,789.00     37,800 – 37,835       1,917.00     40,026 – 40,061       2,045.00      42,252 – 42,287     2,173.00
 33,383 –   33,417     1,663.00     35,609 – 35,643       1,791.00     37,835 – 37,870       1,919.00     40,061 – 40,096       2,047.00      42,287 – 42,322     2,175.00 
 33,417 –   33,452     1,665.00     35,643 – 35,678       1,793.00     37,870 – 37,904       1,921.00     40,096 – 40,130       2,049.00      42,322 – 42,357     2,177.00 
 33,452 –   33,487     1,667.00     35,678 – 35,713       1,795.00     37,904 – 37,939       1,923.00     40,130 – 40,165       2,051.00      42,357 – 42,391     2,179.00 
 33,487 –   33,522     1,669.00     35,713 – 35,748       1,797.00     37,939 – 37,974       1,925.00     40,165 – 40,200       2,053.00      42,391 – 42,426     2,181.00
 33,522 –   33,557     1,671.00     35,748 – 35,783       1,799.00     37,974 – 38,009       1,927.00     40,200 – 40,235       2,055.00      42,426 – 42,461     2,183.00 
 33,557 –   33,591     1,673.00     35,783 – 35,817       1,801.00     38,009 – 38,043       1,929.00     40,235 – 40,270       2,057.00      42,461 – 42,496     2,185.00 
 33,591 –   33,626     1,675.00     35,817 – 35,852       1,803.00     38,043 – 38,078       1,931.00     40,270 – 40,304       2,059.00      42,496 – 42,530     2,187.00 
 33,626 –   33,661     1,677.00     35,852 – 35,887       1,805.00     38,078 – 38,113       1,933.00     40,304 – 40,339       2,061.00      42,530 – 42,565     2,189.00
 33,661 –   33,696     1,679.00     35,887 – 35,922       1,807.00     38,113 – 38,148       1,935.00     40,339 – 40,374       2,063.00      42,565 – 42,600     2,191.00 
 33,696 –   33,730     1,681.00     35,922 – 35,957       1,809.00     38,148 – 38,183       1,937.00     40,374 – 40,409       2,065.00      42,600 – 42,635     2,193.00 
 33,730 –   33,765     1,683.00     35,957 – 35,991       1,811.00     38,183 – 38,217       1,939.00     40,409 – 40,443       2,067.00      42,635 – 42,670     2,195.00 
 33,765 –   33,800     1,685.00     35,991 – 36,026       1,813.00     38,217 – 38,252       1,941.00     40,443 – 40,478       2,069.00      42,670 – 42,704     2,197.00

                                                                          Page 38

- 45 -

                                                          TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable        But          Your   Taxable       But          Your   Taxable        But          Your   Taxable        But          Your 
  Income is Less       Tax    Income is      Less         Tax    Income is     Less         Tax    Income is      Less         Tax    Income is      Less         Tax 
  At Least  Than       Is     At Least       Than         Is     At Least      Than         Is     At Least       Than         Is     At Least       Than         Is
 $  42,704 – $  42,739 $ 2,199.00   $  44,930 – $  44,965 $ 2,327.00  $  47,157 – $  47,191 $ 2,455.00   $  49,383 – $  49,417 $ 2,583.00   $  51,609 – $  51,643 $ 2,711.00 
   42,739 –   42,774     2,201.00     44,965 –   45,000     2,329.00    47,191 –   47,226   2,457.00       49,417 –   49,452     2,585.00     51,643 –   51,678     2,713.00 
   42,774 –   42,809     2,203.00     45,000 –   45,035     2,331.00    47,226 –   47,261     2,459.00     49,452 –   49,487     2,587.00     51,678 –   51,713     2,715.00 
   42,809 –   42,843   2,205.00       45,035 –   45,070     2,333.00    47,261 –   47,296     2,461.00     49,487 –   49,522     2,589.00     51,713 –   51,748     2,717.00
 42,843 –   42,878     2,207.00     45,070 – 45,104       2,335.00    47,296 – 47,330       2,463.00     49,522 – 49,557       2,591.00     51,748 – 51,783       2,719.00 
 42,878 –   42,913     2,209.00     45,104 – 45,139       2,337.00    47,330 – 47,365       2,465.00     49,557 – 49,591       2,593.00     51,783 – 51,817       2,721.00 
 42,913 –   42,948     2,211.00     45,139 – 45,174       2,339.00    47,365 – 47,400       2,467.00     49,591 – 49,626       2,595.00     51,817 – 51,852       2,723.00 
 42,948 –   42,983     2,213.00     45,174 – 45,209       2,341.00    47,400 – 47,435       2,469.00     49,626 – 49,661       2,597.00     51,852 – 51,887       2,725.00
 42,983 –   43,017     2,215.00     45,209 – 45,243       2,343.00    47,435 – 47,470       2,471.00     49,661 – 49,696       2,599.00     51,887 – 51,922       2,727.00 
 43,017 –   43,052     2,217.00     45,243 – 45,278       2,345.00    47,470 – 47,504       2,473.00     49,696 – 49,730       2,601.00     51,922 – 51,957       2,729.00 
 43,052 –   43,087     2,219.00     45,278 – 45,313       2,347.00    47,504 – 47,539       2,475.00     49,730 – 49,765       2,603.00     51,957 – 51,991       2,731.00 
 43,087 –   43,122     2,221.00     45,313 – 45,348       2,349.00    47,539 – 47,574       2,477.00     49,765 – 49,800       2,605.00     51,991 – 52,026       2,733.00
 43,122 –   43,157     2,223.00     45,348 – 45,383       2,351.00    47,574 – 47,609       2,479.00     49,800 – 49,835       2,607.00     52,026 – 52,061       2,735.00 
 43,157 –   43,191     2,225.00     45,383 – 45,417       2,353.00    47,609 – 47,643       2,481.00     49,835 – 49,870       2,609.00     52,061 – 52,096       2,737.00 
 43,191 –   43,226     2,227.00     45,417 – 45,452       2,355.00    47,643 – 47,678       2,483.00     49,870 – 49,904       2,611.00     52,096 – 52,130       2,739.00 
 43,226 –   43,261     2,229.00     45,452 – 45,487       2,357.00    47,678 – 47,713       2,485.00     49,904 – 49,939       2,613.00     52,130 – 52,165       2,741.00
 43,261 –   43,296     2,231.00     45,487 – 45,522       2,359.00    47,713 – 47,748       2,487.00     49,939 – 49,974       2,615.00     52,165 – 52,200       2,743.00 
 43,296 –   43,330     2,233.00     45,522 – 45,557       2,361.00    47,748 – 47,783       2,489.00     49,974 – 50,009       2,617.00     52,200 – 52,235       2,745.00 
 43,330 –   43,365     2,235.00     45,557 – 45,591       2,363.00    47,783 – 47,817       2,491.00     50,009 – 50,043       2,619.00     52,235 – 52,270       2,747.00 
 43,365 –   43,400     2,237.00     45,591 – 45,626       2,365.00    47,817 – 47,852       2,493.00     50,043 – 50,078       2,621.00     52,270 – 52,304       2,749.00
 43,400 –   43,435     2,239.00     45,626 – 45,661       2,367.00    47,852 – 47,887       2,495.00     50,078 – 50,113       2,623.00     52,304 – 52,339       2,751.00 
 43,435 –   43,470     2,241.00     45,661 – 45,696       2,369.00    47,887 – 47,922       2,497.00     50,113 – 50,148       2,625.00     52,339 – 52,374       2,753.00 
 43,470 –   43,504     2,243.00     45,696 – 45,730       2,371.00    47,922 – 47,957       2,499.00     50,148 – 50,183       2,627.00     52,374 – 52,409       2,755.00 
 43,504 –   43,539     2,245.00     45,730 – 45,765       2,373.00    47,957 – 47,991       2,501.00     50,183 – 50,217       2,629.00     52,409 – 52,443       2,757.00
 43,539 –   43,574     2,247.00     45,765 – 45,800       2,375.00    47,991 – 48,026       2,503.00     50,217 – 50,252       2,631.00     52,443 – 52,478       2,759.00 
 43,574 –   43,609     2,249.00     45,800 – 45,835       2,377.00    48,026 – 48,061       2,505.00     50,252 – 50,287       2,633.00     52,478 – 52,513       2,761.00 
 43,609 –   43,643     2,251.00     45,835 – 45,870       2,379.00    48,061 – 48,096       2,507.00     50,287 – 50,322       2,635.00     52,513 – 52,548       2,763.00 
 43,643 –   43,678     2,253.00     45,870 – 45,904       2,381.00    48,096 – 48,130       2,509.00     50,322 – 50,357       2,637.00     52,548 – 52,583       2,765.00
 43,678 –   43,713     2,255.00     45,904 – 45,939       2,383.00    48,130 – 48,165       2,511.00     50,357 – 50,391       2,639.00     52,583 – 52,617       2,767.00 
 43,713 –   43,748     2,257.00     45,939 – 45,974       2,385.00    48,165 – 48,200       2,513.00     50,391 – 50,426       2,641.00     52,617 – 52,652       2,769.00 
 43,748 –   43,783     2,259.00     45,974 – 46,009       2,387.00    48,200 – 48,235       2,515.00     50,426 – 50,461       2,643.00     52,652 – 52,687       2,771.00 
 43,783 –   43,817     2,261.00     46,009 – 46,043       2,389.00    48,235 – 48,270       2,517.00     50,461 – 50,496       2,645.00     52,687 – 52,722       2,773.00
 43,817 –   43,852     2,263.00     46,043 – 46,078       2,391.00    48,270 – 48,304       2,519.00     50,496 – 50,530       2,647.00     52,722 – 52,757       2,775.00 
 43,852 –   43,887     2,265.00     46,078 – 46,113       2,393.00    48,304 – 48,339       2,521.00     50,530 – 50,565       2,649.00     52,757 – 52,791       2,777.00 
 43,887 –   43,922     2,267.00     46,113 – 46,148       2,395.00    48,339 – 48,374       2,523.00     50,565 – 50,600       2,651.00     52,791 – 52,826       2,779.00 
 43,922 –   43,957     2,269.00     46,148 – 46,183       2,397.00    48,374 – 48,409       2,525.00     50,600 – 50,635       2,653.00     52,826 – 52,861       2,781.00
 43,957 –   43,991     2,271.00     46,183 – 46,217       2,399.00    48,409 – 48,443       2,527.00     50,635 – 50,670       2,655.00     52,861 – 52,896       2,783.00 
 43,991 –   44,026     2,273.00     46,217 – 46,252       2,401.00    48,443 – 48,478       2,529.00     50,670 – 50,704       2,657.00     52,896 – 52,930       2,785.00 
 44,026 –   44,061     2,275.00     46,252 – 46,287       2,403.00    48,478 – 48,513       2,531.00     50,704 – 50,739       2,659.00     52,930 – 52,965       2,787.00 
 44,061 –   44,096     2,277.00     46,287 – 46,322       2,405.00    48,513 – 48,548       2,533.00     50,739 – 50,774       2,661.00     52,965 – 53,000       2,789.00
 44,096 –   44,130     2,279.00     46,322 – 46,357       2,407.00    48,548 – 48,583       2,535.00     50,774 – 50,809       2,663.00     53,000 – 53,035       2,791.00 
 44,130 –   44,165     2,281.00     46,357 – 46,391       2,409.00    48,583 – 48,617       2,537.00     50,809 – 50,843       2,665.00     53,035 – 53,070       2,793.00 
 44,165 –   44,200     2,283.00     46,391 – 46,426       2,411.00    48,617 – 48,652       2,539.00     50,843 – 50,878       2,667.00     53,070 – 53,104       2,795.00 
 44,200 –   44,235     2,285.00     46,426 – 46,461       2,413.00    48,652 – 48,687       2,541.00     50,878 – 50,913       2,669.00     53,104 – 53,139       2,797.00
 44,235 –   44,270     2,287.00     46,461 – 46,496       2,415.00    48,687 – 48,722       2,543.00     50,913 – 50,948       2,671.00     53,139 – 53,174       2,799.00 
 44,270 –   44,304     2,289.00     46,496 – 46,530       2,417.00    48,722 – 48,757       2,545.00     50,948 – 50,983       2,673.00     53,174 – 53,209       2,801.00 
 44,304 –   44,339     2,291.00     46,530 – 46,565       2,419.00    48,757 – 48,791       2,547.00     50,983 – 51,017       2,675.00     53,209 – 53,243       2,803.00 
 44,339 –   44,374     2,293.00     46,565 – 46,600       2,421.00    48,791 – 48,826       2,549.00     51,017 – 51,052       2,677.00     53,243 – 53,278       2,805.00
 44,374 –   44,409     2,295.00     46,600 – 46,635       2,423.00    48,826 – 48,861       2,551.00     51,052 – 51,087       2,679.00     53,278 – 53,313       2,807.00 
 44,409 –   44,443     2,297.00     46,635 – 46,670       2,425.00    48,861 – 48,896       2,553.00     51,087 – 51,122       2,681.00     53,313 – 53,348       2,809.00 
 44,443 –   44,478     2,299.00     46,670 – 46,704       2,427.00    48,896 – 48,930       2,555.00     51,122 – 51,157       2,683.00     53,348 – 53,383       2,811.00 
 44,478 –   44,513     2,301.00     46,704 – 46,739       2,429.00    48,930 – 48,965       2,557.00     51,157 – 51,191       2,685.00     53,383 – 53,417       2,813.00
 44,513 –   44,548     2,303.00     46,739 – 46,774       2,431.00    48,965 – 49,000       2,559.00     51,191 – 51,226       2,687.00     53,417 – 53,452       2,815.00 
 44,548 –   44,583     2,305.00     46,774 – 46,809       2,433.00    49,000 – 49,035       2,561.00     51,226 – 51,261       2,689.00     53,452 – 53,487       2,817.00 
 44,583 –   44,617     2,307.00     46,809 – 46,843       2,435.00    49,035 – 49,070       2,563.00     51,261 – 51,296       2,691.00     53,487 – 53,522       2,819.00 
 44,617 –   44,652     2,309.00     46,843 – 46,878       2,437.00    49,070 – 49,104       2,565.00     51,296 – 51,330       2,693.00     53,522 – 53,557       2,821.00
 44,652 –   44,687     2,311.00     46,878 – 46,913       2,439.00    49,104 – 49,139       2,567.00     51,330 – 51,365       2,695.00     53,557 – 53,591       2,823.00 
 44,687 –   44,722     2,313.00     46,913 – 46,948       2,441.00    49,139 – 49,174       2,569.00     51,365 – 51,400       2,697.00     53,591 – 53,626       2,825.00 
 44,722 –   44,757     2,315.00     46,948 – 46,983       2,443.00    49,174 – 49,209       2,571.00     51,400 – 51,435       2,699.00     53,626 – 53,661       2,827.00 
 44,757 –   44,791     2,317.00     46,983 – 47,017       2,445.00    49,209 – 49,243       2,573.00     51,435 – 51,470       2,701.00     53,661 – 53,696       2,829.00
 44,791 –   44,826     2,319.00     47,017 – 47,052       2,447.00    49,243 – 49,278       2,575.00     51,470 – 51,504       2,703.00     53,696 – 53,730       2,831.00 
 44,826 –   44,861     2,321.00     47,052 – 47,087       2,449.00    49,278 – 49,313       2,577.00     51,504 – 51,539       2,705.00     53,730 – 53,765       2,833.00 
 44,861 –   44,896     2,323.00     47,087 – 47,122       2,451.00    49,313 – 49,348       2,579.00     51,539 – 51,574       2,707.00     53,765 – 53,800       2,835.00 
 44,896 –   44,930     2,325.00     47,122 – 47,157       2,453.00    49,348 – 49,383       2,581.00     51,574 – 51,609       2,709.00     53,800 – 53,835       2,837.00

                                                                         Page 39

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                                                          TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable        But          Your   Taxable       But          Your   Taxable        But          Your   Taxable       But          Your 
  Income is Less       Tax    Income is      Less         Tax    Income is     Less         Tax    Income is      Less         Tax    Income is     Less         Tax 
  At Least  Than       Is     At Least       Than         Is     At Least      Than         Is     At Least       Than         Is     At Least      Than         Is
 $  53,835 – $  53,870 $ 2,839.00   $  56,061 – $  56,096 $ 2,967.00  $  58,287 – $  58,322 $ 3,095.00   $  60,513 – $  60,548 $ 3,223.00  $  62,739 – $  62,774 $ 3,351.00 
   53,870 –   53,904     2,841.00     56,096 –   56,130   2,969.00      58,322 –   58,357   3,097.00       60,548 –   60,583     3,225.00    62,774 –   62,809   3,353.00 
   53,904 –   53,939     2,843.00     56,130 –   56,165     2,971.00    58,357 –   58,391     3,099.00     60,583 –   60,617     3,227.00    62,809 –   62,843     3,355.00 
   53,939 –   53,974     2,845.00     56,165 –   56,200     2,973.00    58,391 –   58,426     3,101.00     60,617 –   60,652     3,229.00    62,843 –   62,878     3,357.00
 53,974 –   54,009     2,847.00     56,200 – 56,235       2,975.00    58,426 – 58,461       3,103.00     60,652 – 60,687       3,231.00    62,878 – 62,913       3,359.00 
 54,009 –   54,043     2,849.00     56,235 – 56,270       2,977.00    58,461 – 58,496       3,105.00     60,687 – 60,722       3,233.00    62,913 – 62,948       3,361.00 
 54,043 –   54,078     2,851.00     56,270 – 56,304       2,979.00    58,496 – 58,530       3,107.00     60,722 – 60,757       3,235.00    62,948 – 62,983       3,363.00 
 54,078 –   54,113     2,853.00     56,304 – 56,339       2,981.00    58,530 – 58,565       3,109.00     60,757 – 60,791       3,237.00    62,983 – 63,017       3,365.00
 54,113 –   54,148     2,855.00     56,339 – 56,374       2,983.00    58,565 – 58,600       3,111.00     60,791 – 60,826       3,239.00    63,017 – 63,052       3,367.00 
 54,148 –   54,183     2,857.00     56,374 – 56,409       2,985.00    58,600 – 58,635       3,113.00     60,826 – 60,861       3,241.00    63,052 – 63,087       3,369.00 
 54,183 –   54,217     2,859.00     56,409 – 56,443       2,987.00    58,635 – 58,670       3,115.00     60,861 – 60,896       3,243.00    63,087 – 63,122       3,371.00 
 54,217 –   54,252     2,861.00     56,443 – 56,478       2,989.00    58,670 – 58,704       3,117.00     60,896 – 60,930       3,245.00    63,122 – 63,157       3,373.00
 54,252 –   54,287     2,863.00     56,478 – 56,513       2,991.00    58,704 – 58,739       3,119.00     60,930 – 60,965       3,247.00    63,157 – 63,191       3,375.00 
 54,287 –   54,322     2,865.00     56,513 – 56,548       2,993.00    58,739 – 58,774       3,121.00     60,965 – 61,000       3,249.00    63,191 – 63,226       3,377.00 
 54,322 –   54,357     2,867.00     56,548 – 56,583       2,995.00    58,774 – 58,809       3,123.00     61,000 – 61,035       3,251.00    63,226 – 63,261       3,379.00 
 54,357 –   54,391     2,869.00     56,583 – 56,617       2,997.00    58,809 – 58,843       3,125.00     61,035 – 61,070       3,253.00    63,261 – 63,296       3,381.00
 54,391 –   54,426     2,871.00     56,617 – 56,652       2,999.00    58,843 – 58,878       3,127.00     61,070 – 61,104       3,255.00    63,296 – 63,330       3,383.00 
 54,426 –   54,461     2,873.00     56,652 – 56,687       3,001.00    58,878 – 58,913       3,129.00     61,104 – 61,139       3,257.00    63,330 – 63,365       3,385.00 
 54,461 –   54,496     2,875.00     56,687 – 56,722       3,003.00    58,913 – 58,948       3,131.00     61,139 – 61,174       3,259.00    63,365 – 63,400       3,387.00 
 54,496 –   54,530     2,877.00     56,722 – 56,757       3,005.00    58,948 – 58,983       3,133.00     61,174 – 61,209       3,261.00    63,400 – 63,435       3,389.00
 54,530 –   54,565     2,879.00     56,757 – 56,791       3,007.00    58,983 – 59,017       3,135.00     61,209 – 61,243       3,263.00    63,435 – 63,470       3,391.00 
 54,565 –   54,600     2,881.00     56,791 – 56,826       3,009.00    59,017 – 59,052       3,137.00     61,243 – 61,278       3,265.00    63,470 – 63,504       3,393.00 
 54,600 –   54,635     2,883.00     56,826 – 56,861       3,011.00    59,052 – 59,087       3,139.00     61,278 – 61,313       3,267.00    63,504 – 63,539       3,395.00 
 54,635 –   54,670     2,885.00     56,861 – 56,896       3,013.00    59,087 – 59,122       3,141.00     61,313 – 61,348       3,269.00    63,539 – 63,574       3,397.00
 54,670 –   54,704     2,887.00     56,896 – 56,930       3,015.00    59,122 – 59,157       3,143.00     61,348 – 61,383       3,271.00    63,574 – 63,609       3,399.00 
 54,704 –   54,739     2,889.00     56,930 – 56,965       3,017.00    59,157 – 59,191       3,145.00     61,383 – 61,417       3,273.00    63,609 – 63,643       3,401.00 
 54,739 –   54,774     2,891.00     56,965 – 57,000       3,019.00    59,191 – 59,226       3,147.00     61,417 – 61,452       3,275.00    63,643 – 63,678       3,403.00 
 54,774 –   54,809     2,893.00     57,000 – 57,035       3,021.00    59,226 – 59,261       3,149.00     61,452 – 61,487       3,277.00    63,678 – 63,713       3,405.00
 54,809 –   54,843     2,895.00     57,035 – 57,070       3,023.00    59,261 – 59,296       3,151.00     61,487 – 61,522       3,279.00    63,713 – 63,748       3,407.00 
 54,843 –   54,878     2,897.00     57,070 – 57,104       3,025.00    59,296 – 59,330       3,153.00     61,522 – 61,557       3,281.00    63,748 – 63,783       3,409.00 
 54,878 –   54,913     2,899.00     57,104 – 57,139       3,027.00    59,330 – 59,365       3,155.00     61,557 – 61,591       3,283.00    63,783 – 63,817       3,411.00 
 54,913 –   54,948     2,901.00     57,139 – 57,174       3,029.00    59,365 – 59,400       3,157.00     61,591 – 61,626       3,285.00    63,817 – 63,852       3,413.00
 54,948 –   54,983     2,903.00     57,174 – 57,209       3,031.00    59,400 – 59,435       3,159.00     61,626 – 61,661       3,287.00    63,852 – 63,887       3,415.00 
 54,983 –   55,017     2,905.00     57,209 – 57,243       3,033.00    59,435 – 59,470       3,161.00     61,661 – 61,696       3,289.00    63,887 – 63,922       3,417.00 
 55,017 –   55,052     2,907.00     57,243 – 57,278       3,035.00    59,470 – 59,504       3,163.00     61,696 – 61,730       3,291.00    63,922 – 63,957       3,419.00 
 55,052 –   55,087     2,909.00     57,278 – 57,313       3,037.00    59,504 – 59,539       3,165.00     61,730 – 61,765       3,293.00    63,957 – 63,991       3,421.00
 55,087 –   55,122     2,911.00     57,313 – 57,348       3,039.00    59,539 – 59,574       3,167.00     61,765 – 61,800       3,295.00    63,991 – 64,026       3,423.00 
 55,122 –   55,157     2,913.00     57,348 – 57,383       3,041.00    59,574 – 59,609       3,169.00     61,800 – 61,835       3,297.00    64,026 – 64,061       3,425.00 
 55,157 –   55,191     2,915.00     57,383 – 57,417       3,043.00    59,609 – 59,643       3,171.00     61,835 – 61,870       3,299.00    64,061 – 64,096       3,427.00 
 55,191 –   55,226     2,917.00     57,417 – 57,452       3,045.00    59,643 – 59,678       3,173.00     61,870 – 61,904       3,301.00    64,096 – 64,130       3,429.00
 55,226 –   55,261     2,919.00     57,452 – 57,487       3,047.00    59,678 – 59,713       3,175.00     61,904 – 61,939       3,303.00    64,130 – 64,165       3,431.00 
 55,261 –   55,296     2,921.00     57,487 – 57,522       3,049.00    59,713 – 59,748       3,177.00     61,939 – 61,974       3,305.00    64,165 – 64,200       3,433.00 
 55,296 –   55,330     2,923.00     57,522 – 57,557       3,051.00    59,748 – 59,783       3,179.00     61,974 – 62,009       3,307.00    64,200 – 64,235       3,435.00 
 55,330 –   55,365     2,925.00     57,557 – 57,591       3,053.00    59,783 – 59,817       3,181.00     62,009 – 62,043       3,309.00    64,235 – 64,270       3,437.00
 55,365 –   55,400     2,927.00     57,591 – 57,626       3,055.00    59,817 – 59,852       3,183.00     62,043 – 62,078       3,311.00    64,270 – 64,304       3,439.00 
 55,400 –   55,435     2,929.00     57,626 – 57,661       3,057.00    59,852 – 59,887       3,185.00     62,078 – 62,113       3,313.00    64,304 – 64,339       3,441.00 
 55,435 –   55,470     2,931.00     57,661 – 57,696       3,059.00    59,887 – 59,922       3,187.00     62,113 – 62,148       3,315.00    64,339 – 64,374       3,443.00 
 55,470 –   55,504     2,933.00     57,696 – 57,730       3,061.00    59,922 – 59,957       3,189.00     62,148 – 62,183       3,317.00    64,374 – 64,409       3,445.00
 55,504 –   55,539     2,935.00     57,730 – 57,765       3,063.00    59,957 – 59,991       3,191.00     62,183 – 62,217       3,319.00    64,409 – 64,443       3,447.00 
 55,539 –   55,574     2,937.00     57,765 – 57,800       3,065.00    59,991 – 60,026       3,193.00     62,217 – 62,252       3,321.00    64,443 – 64,478       3,449.00 
 55,574 –   55,609     2,939.00     57,800 – 57,835       3,067.00    60,026 – 60,061       3,195.00     62,252 – 62,287       3,323.00    64,478 – 64,513       3,451.00 
 55,609 –   55,643     2,941.00     57,835 – 57,870       3,069.00    60,061 – 60,096       3,197.00     62,287 – 62,322       3,325.00    64,513 – 64,548       3,453.00
 55,643 –   55,678     2,943.00     57,870 – 57,904       3,071.00    60,096 – 60,130       3,199.00     62,322 – 62,357       3,327.00    64,548 – 64,583       3,455.00 
 55,678 –   55,713     2,945.00     57,904 – 57,939       3,073.00    60,130 – 60,165       3,201.00     62,357 – 62,391       3,329.00    64,583 – 64,617       3,457.00 
 55,713 –   55,748     2,947.00     57,939 – 57,974       3,075.00    60,165 – 60,200       3,203.00     62,391 – 62,426       3,331.00    64,617 – 64,652       3,459.00 
 55,748 –   55,783     2,949.00     57,974 – 58,009       3,077.00    60,200 – 60,235       3,205.00     62,426 – 62,461       3,333.00    64,652 – 64,687       3,461.00
 55,783 –   55,817     2,951.00     58,009 – 58,043       3,079.00    60,235 – 60,270       3,207.00     62,461 – 62,496       3,335.00    64,687 – 64,722       3,463.00 
 55,817 –   55,852     2,953.00     58,043 – 58,078       3,081.00    60,270 – 60,304       3,209.00     62,496 – 62,530       3,337.00    64,722 – 64,757       3,465.00 
 55,852 –   55,887     2,955.00     58,078 – 58,113       3,083.00    60,304 – 60,339       3,211.00     62,530 – 62,565       3,339.00    64,757 – 64,791       3,467.00 
 55,887 –   55,922     2,957.00     58,113 – 58,148       3,085.00    60,339 – 60,374       3,213.00     62,565 – 62,600       3,341.00    64,791 – 64,826       3,469.00
 55,922 –   55,957     2,959.00     58,148 – 58,183       3,087.00    60,374 – 60,409       3,215.00     62,600 – 62,635       3,343.00    64,826 – 64,861       3,471.00 
 55,957 –   55,991     2,961.00     58,183 – 58,217       3,089.00    60,409 – 60,443       3,217.00     62,635 – 62,670       3,345.00    64,861 – 64,896       3,473.00 
 55,991 –   56,026     2,963.00     58,217 – 58,252       3,091.00    60,443 – 60,478       3,219.00     62,670 – 62,704       3,347.00    64,896 – 64,930       3,475.00 
 56,026 –   56,061     2,965.00     58,252 – 58,287       3,093.00    60,478 – 60,513       3,221.00     62,704 – 62,739       3,349.00    64,930 – 64,965       3,477.00

                                                                          Page 40

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                                                          TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable        But          Your   Taxable       But          Your   Taxable        But          Your   Taxable       But          Your 
  Income is Less       Tax    Income is      Less         Tax    Income is     Less         Tax    Income is      Less         Tax    Income is     Less         Tax 
  At Least  Than       Is     At Least       Than         Is     At Least      Than         Is     At Least       Than         Is     At Least      Than         Is
 $  64,965 – $  65,000 $ 3,479.00   $  67,191 – $  67,226 $ 3,607.00  $  69,417 – $  69,452 $ 3,735.00   $  71,643 – $  71,678 $ 3,863.00  $  73,870 – $  73,904 $ 3,991.00 
   65,000 –   65,035     3,481.00     67,226 –   67,261     3,609.00    69,452 –   69,487   3,737.00       71,678 –   71,713     3,865.00    73,904 –   73,939   3,993.00 
   65,035 –   65,070     3,483.00     67,261 –   67,296     3,611.00    69,487 –   69,522     3,739.00     71,713 –   71,748     3,867.00    73,939 –   73,974     3,995.00 
   65,070 –   65,104     3,485.00     67,296 –   67,330     3,613.00    69,522 –   69,557     3,741.00     71,748 –   71,783     3,869.00    73,974 –   74,009     3,997.00
   65,104 – 65,139     3,487.00     67,330 – 67,365       3,615.00    69,557 – 69,591       3,743.00     71,783 – 71,817       3,871.00    74,009 – 74,043       3,999.00 
   65,139 – 65,174     3,489.00     67,365 – 67,400       3,617.00    69,591 – 69,626       3,745.00     71,817 – 71,852       3,873.00    74,043 – 74,078       4,001.00 
   65,174 – 65,209     3,491.00     67,400 – 67,435       3,619.00    69,626 – 69,661       3,747.00     71,852 – 71,887       3,875.00    74,078 – 74,113       4,003.00 
   65,209 – 65,243     3,493.00     67,435 – 67,470       3,621.00    69,661 – 69,696       3,749.00     71,887 – 71,922       3,877.00    74,113 – 74,148       4,005.00
   65,243 – 65,278     3,495.00     67,470 – 67,504       3,623.00    69,696 – 69,730       3,751.00     71,922 – 71,957       3,879.00    74,148 – 74,183       4,007.00 
   65,278 – 65,313     3,497.00     67,504 – 67,539       3,625.00    69,730 – 69,765       3,753.00     71,957 – 71,991       3,881.00    74,183 – 74,217       4,009.00 
   65,313 – 65,348     3,499.00     67,539 – 67,574       3,627.00    69,765 – 69,800       3,755.00     71,991 – 72,026       3,883.00    74,217 – 74,252       4,011.00 
   65,348 – 65,383     3,501.00     67,574 – 67,609       3,629.00    69,800 – 69,835       3,757.00     72,026 – 72,061       3,885.00    74,252 – 74,287       4,013.00
   65,383 – 65,417     3,503.00     67,609 – 67,643       3,631.00    69,835 – 69,870       3,759.00     72,061 – 72,096       3,887.00    74,287 – 74,322       4,015.00 
   65,417 – 65,452     3,505.00     67,643 – 67,678       3,633.00    69,870 – 69,904       3,761.00     72,096 – 72,130       3,889.00    74,322 – 74,357       4,017.00 
   65,452 – 65,487     3,507.00     67,678 – 67,713       3,635.00    69,904 – 69,939       3,763.00     72,130 – 72,165       3,891.00    74,357 – 74,391       4,019.00 
   65,487 – 65,522     3,509.00     67,713 – 67,748       3,637.00    69,939 – 69,974       3,765.00     72,165 – 72,200       3,893.00    74,391 – 74,426       4,021.00
   65,522 – 65,557     3,511.00     67,748 – 67,783       3,639.00    69,974 – 70,009       3,767.00     72,200 – 72,235       3,895.00    74,426 – 74,461       4,023.00 
   65,557 – 65,591     3,513.00     67,783 – 67,817       3,641.00    70,009 – 70,043       3,769.00     72,235 – 72,270       3,897.00    74,461 – 74,496       4,025.00 
   65,591 – 65,626     3,515.00     67,817 – 67,852       3,643.00    70,043 – 70,078       3,771.00     72,270 – 72,304       3,899.00    74,496 – 74,530       4,027.00 
   65,626 – 65,661     3,517.00     67,852 – 67,887       3,645.00    70,078 – 70,113       3,773.00     72,304 – 72,339       3,901.00    74,530 – 74,565       4,029.00
   65,661 – 65,696     3,519.00     67,887 – 67,922       3,647.00    70,113 – 70,148       3,775.00     72,339 – 72,374       3,903.00    74,565 – 74,600       4,031.00 
   65,696 – 65,730     3,521.00     67,922 – 67,957       3,649.00    70,148 – 70,183       3,777.00     72,374 – 72,409       3,905.00    74,600 – 74,635       4,033.00 
   65,730 – 65,765     3,523.00     67,957 – 67,991       3,651.00    70,183 – 70,217       3,779.00     72,409 – 72,443       3,907.00    74,635 – 74,670       4,035.00 
   65,765 – 65,800     3,525.00     67,991 – 68,026       3,653.00    70,217 – 70,252       3,781.00     72,443 – 72,478       3,909.00    74,670 – 74,704       4,037.00
   65,800 – 65,835     3,527.00     68,026 – 68,061       3,655.00    70,252 – 70,287       3,783.00     72,478 – 72,513       3,911.00    74,704 – 74,739       4,039.00 
   65,835 – 65,870     3,529.00     68,061 – 68,096       3,657.00    70,287 – 70,322       3,785.00     72,513 – 72,548       3,913.00    74,739 – 74,774       4,041.00 
   65,870 – 65,904     3,531.00     68,096 – 68,130       3,659.00    70,322 – 70,357       3,787.00     72,548 – 72,583       3,915.00    74,774 – 74,809       4,043.00 
   65,904 – 65,939     3,533.00     68,130 – 68,165       3,661.00    70,357 – 70,391       3,789.00     72,583 – 72,617       3,917.00    74,809 – 74,843       4,045.00
   65,939 – 65,974     3,535.00     68,165 – 68,200       3,663.00    70,391 – 70,426       3,791.00     72,617 – 72,652       3,919.00    74,843 – 74,878       4,047.00 
   65,974 – 66,009     3,537.00     68,200 – 68,235       3,665.00    70,426 – 70,461       3,793.00     72,652 – 72,687       3,921.00    74,878 – 74,913       4,049.00 
   66,009 – 66,043     3,539.00     68,235 – 68,270       3,667.00    70,461 – 70,496       3,795.00     72,687 – 72,722       3,923.00    74,913 – 74,948       4,051.00 
   66,043 – 66,078     3,541.00     68,270 – 68,304       3,669.00    70,496 – 70,530       3,797.00     72,722 – 72,757       3,925.00    74,948 – 74,983       4,053.00
   66,078 – 66,113     3,543.00     68,304 – 68,339       3,671.00    70,530 – 70,565       3,799.00     72,757 – 72,791       3,927.00    74,983 – 75,017       4,055.00 
   66,113 – 66,148     3,545.00     68,339 – 68,374       3,673.00    70,565 – 70,600       3,801.00     72,791 – 72,826       3,929.00    75,017 – 75,052       4,057.00 
   66,148 – 66,183     3,547.00     68,374 – 68,409       3,675.00    70,600 – 70,635       3,803.00     72,826 – 72,861       3,931.00    75,052 – 75,087       4,059.00 
   66,183 – 66,217     3,549.00     68,409 – 68,443       3,677.00    70,635 – 70,670       3,805.00     72,861 – 72,896       3,933.00    75,087 – 75,122       4,061.00
   66,217 – 66,252     3,551.00     68,443 – 68,478       3,679.00    70,670 – 70,704       3,807.00     72,896 – 72,930       3,935.00    75,122 – 75,157       4,063.00 
   66,252 – 66,287     3,553.00     68,478 – 68,513       3,681.00    70,704 – 70,739       3,809.00     72,930 – 72,965       3,937.00    75,157 – 75,191       4,065.00 
   66,287 – 66,322     3,555.00     68,513 – 68,548       3,683.00    70,739 – 70,774       3,811.00     72,965 – 73,000       3,939.00    75,191 – 75,226       4,067.00 
   66,322 – 66,357     3,557.00     68,548 – 68,583       3,685.00    70,774 – 70,809       3,813.00     73,000 – 73,035       3,941.00    75,226 – 75,261       4,069.00
   66,357 – 66,391     3,559.00     68,583 – 68,617       3,687.00    70,809 – 70,843       3,815.00     73,035 – 73,070       3,943.00    75,261 – 75,296       4,071.00 
   66,391 – 66,426     3,561.00     68,617 – 68,652       3,689.00    70,843 – 70,878       3,817.00     73,070 – 73,104       3,945.00    75,296 – 75,330       4,073.00 
   66,426 – 66,461     3,563.00     68,652 – 68,687       3,691.00    70,878 – 70,913       3,819.00     73,104 – 73,139       3,947.00    75,330 – 75,365       4,075.00 
   66,461 – 66,496     3,565.00     68,687 – 68,722       3,693.00    70,913 – 70,948       3,821.00     73,139 – 73,174       3,949.00    75,365 – 75,400       4,077.00
   66,496 – 66,530     3,567.00     68,722 – 68,757       3,695.00    70,948 – 70,983       3,823.00     73,174 – 73,209       3,951.00    75,400 – 75,435       4,079.00 
   66,530 – 66,565     3,569.00     68,757 – 68,791       3,697.00    70,983 – 71,017       3,825.00     73,209 – 73,243       3,953.00    75,435 – 75,470       4,081.00 
   66,565 – 66,600     3,571.00     68,791 – 68,826       3,699.00    71,017 – 71,052       3,827.00     73,243 – 73,278       3,955.00    75,470 – 75,504       4,083.00 
   66,600 – 66,635     3,573.00     68,826 – 68,861       3,701.00    71,052 – 71,087       3,829.00     73,278 – 73,313       3,957.00    75,504 – 75,539       4,085.00
   66,635 – 66,670     3,575.00     68,861 – 68,896       3,703.00    71,087 – 71,122       3,831.00     73,313 – 73,348       3,959.00    75,539 – 75,574       4,087.00 
   66,670 – 66,704     3,577.00     68,896 – 68,930       3,705.00    71,122 – 71,157       3,833.00     73,348 – 73,383       3,961.00    75,574 – 75,609       4,089.00 
   66,704 – 66,739     3,579.00     68,930 – 68,965       3,707.00    71,157 – 71,191       3,835.00     73,383 – 73,417       3,963.00    75,609 – 75,643       4,091.00 
   66,739 – 66,774     3,581.00     68,965 – 69,000       3,709.00    71,191 – 71,226       3,837.00     73,417 – 73,452       3,965.00    75,643 – 75,678       4,093.00
   66,774 – 66,809     3,583.00     69,000 – 69,035       3,711.00    71,226 – 71,261       3,839.00     73,452 – 73,487       3,967.00    75,678 – 75,713       4,095.00 
   66,809 – 66,843     3,585.00     69,035 – 69,070       3,713.00    71,261 – 71,296       3,841.00     73,487 – 73,522       3,969.00    75,713 – 75,748       4,097.00 
   66,843 – 66,878     3,587.00     69,070 – 69,104       3,715.00    71,296 – 71,330       3,843.00     73,522 – 73,557       3,971.00    75,748 – 75,783       4,099.00 
   66,878 – 66,913     3,589.00     69,104 – 69,139       3,717.00    71,330 – 71,365       3,845.00     73,557 – 73,591       3,973.00    75,783 – 75,817       4,101.00
   66,913 – 66,948     3,591.00     69,139 – 69,174       3,719.00    71,365 – 71,400       3,847.00     73,591 – 73,626       3,975.00    75,817 – 75,852       4,103.00 
   66,948 – 66,983     3,593.00     69,174 – 69,209       3,721.00    71,400 – 71,435       3,849.00     73,626 – 73,661       3,977.00    75,852 – 75,887       4,105.00 
   66,983 – 67,017     3,595.00     69,209 – 69,243       3,723.00    71,435 – 71,470       3,851.00     73,661 – 73,696       3,979.00    75,887 – 75,922       4,107.00 
   67,017 – 67,052     3,597.00     69,243 – 69,278       3,725.00    71,470 – 71,504       3,853.00     73,696 – 73,730       3,981.00    75,922 – 75,957       4,109.00
   67,052 – 67,087     3,599.00     69,278 – 69,313       3,727.00    71,504 – 71,539       3,855.00     73,730 – 73,765       3,983.00    75,957 – 75,991       4,111.00 
   67,087 – 67,122     3,601.00     69,313 – 69,348       3,729.00    71,539 – 71,574       3,857.00     73,765 – 73,800       3,985.00    75,991 – 76,026       4,113.00 
   67,122 – 67,157     3,603.00     69,348 – 69,383       3,731.00    71,574 – 71,609       3,859.00     73,800 – 73,835       3,987.00    76,026 – 76,061       4,115.00 
   67,157 – 67,191     3,605.00     69,383 – 69,417       3,733.00    71,609 – 71,643       3,861.00     73,835 – 73,870       3,989.00    76,061 – 76,096       4,117.00

                                                                          Page 41

- 48 -

                                                          TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable        But          Your   Taxable       But          Your   Taxable        But          Your   Taxable       But          Your 
  Income is Less       Tax    Income is      Less         Tax    Income is     Less         Tax    Income is      Less         Tax    Income is     Less         Tax 
  At Least  Than       Is     At Least       Than         Is     At Least      Than         Is     At Least       Than         Is     At Least      Than         Is
 $  76,096 – $  76,130 $ 4,119.00   $  78,322 – $  78,357 $ 4,247.00  $  80,548 – $  80,583 $ 4,375.00   $  82,774 – $  82,809 $ 4,503.00  $  85,000 – $  85,035 $ 4,631.00 
   76,130 –   76,165     4,121.00     78,357 –   78,391     4,249.00    80,583 –   80,617     4,377.00     82,809 –   82,843     4,505.00    85,035 –   85,070     4,633.00 
   76,165 –   76,200     4,123.00     78,391 –   78,426     4,251.00    80,617 –   80,652     4,379.00     82,843 –   82,878     4,507.00    85,070 –   85,104     4,635.00 
   76,200 –   76,235     4,125.00     78,426 –   78,461     4,253.00    80,652 –   80,687     4,381.00     82,878 –   82,913     4,509.00    85,104 –   85,139     4,637.00
   76,235 – 76,270     4,127.00     78,461 – 78,496       4,255.00    80,687 – 80,722       4,383.00     82,913 – 82,948       4,511.00    85,139 – 85,174       4,639.00 
   76,270 – 76,304     4,129.00     78,496 – 78,530       4,257.00    80,722 – 80,757       4,385.00     82,948 – 82,983       4,513.00    85,174 – 85,209       4,641.00 
   76,304 – 76,339     4,131.00     78,530 – 78,565       4,259.00    80,757 – 80,791       4,387.00     82,983 – 83,017       4,515.00    85,209 – 85,243       4,643.00 
   76,339 – 76,374     4,133.00     78,565 – 78,600       4,261.00    80,791 – 80,826       4,389.00     83,017 – 83,052       4,517.00    85,243 – 85,278       4,645.00
   76,374 – 76,409     4,135.00     78,600 – 78,635       4,263.00    80,826 – 80,861       4,391.00     83,052 – 83,087       4,519.00    85,278 – 85,313       4,647.00 
   76,409 – 76,443     4,137.00     78,635 – 78,670       4,265.00    80,861 – 80,896       4,393.00     83,087 – 83,122       4,521.00    85,313 – 85,348       4,649.00 
   76,443 – 76,478     4,139.00     78,670 – 78,704       4,267.00    80,896 – 80,930       4,395.00     83,122 – 83,157       4,523.00    85,348 – 85,383       4,651.00 
   76,478 – 76,513     4,141.00     78,704 – 78,739       4,269.00    80,930 – 80,965       4,397.00     83,157 – 83,191       4,525.00    85,383 – 85,417       4,653.00
   76,513 – 76,548     4,143.00     78,739 – 78,774       4,271.00    80,965 – 81,000       4,399.00     83,191 – 83,226       4,527.00    85,417 – 85,452       4,655.00 
   76,548 – 76,583     4,145.00     78,774 – 78,809       4,273.00    81,000 – 81,035       4,401.00     83,226 – 83,261       4,529.00    85,452 – 85,487       4,657.00 
   76,583 – 76,617     4,147.00     78,809 – 78,843       4,275.00    81,035 – 81,070       4,403.00     83,261 – 83,296       4,531.00    85,487 – 85,522       4,659.00 
   76,617 – 76,652     4,149.00     78,843 – 78,878       4,277.00    81,070 – 81,104       4,405.00     83,296 – 83,330       4,533.00    85,522 – 85,557       4,661.00
   76,652 – 76,687     4,151.00     78,878 – 78,913       4,279.00    81,104 – 81,139       4,407.00     83,330 – 83,365       4,535.00    85,557 – 85,591       4,663.00 
   76,687 – 76,722     4,153.00     78,913 – 78,948       4,281.00    81,139 – 81,174       4,409.00     83,365 – 83,400       4,537.00    85,591 – 85,626       4,665.00 
   76,722 – 76,757     4,155.00     78,948 – 78,983       4,283.00    81,174 – 81,209       4,411.00     83,400 – 83,435       4,539.00    85,626 – 85,661       4,667.00 
   76,757 – 76,791     4,157.00     78,983 – 79,017       4,285.00    81,209 – 81,243       4,413.00     83,435 – 83,470       4,541.00    85,661 – 85,696       4,669.00
   76,791 – 76,826     4,159.00     79,017 – 79,052       4,287.00    81,243 – 81,278       4,415.00     83,470 – 83,504       4,543.00    85,696 – 85,730       4,671.00 
   76,826 – 76,861     4,161.00     79,052 – 79,087       4,289.00    81,278 – 81,313       4,417.00     83,504 – 83,539       4,545.00    85,730 – 85,765       4,673.00 
   76,861 – 76,896     4,163.00     79,087 – 79,122       4,291.00    81,313 – 81,348       4,419.00     83,539 – 83,574       4,547.00    85,765 – 85,800       4,675.00 
   76,896 – 76,930     4,165.00     79,122 – 79,157       4,293.00    81,348 – 81,383       4,421.00     83,574 – 83,609       4,549.00    85,800 – 85,835       4,677.00
   76,930 – 76,965     4,167.00     79,157 – 79,191       4,295.00    81,383 – 81,417       4,423.00     83,609 – 83,643       4,551.00    85,835 – 85,870       4,679.00 
   76,965 – 77,000     4,169.00     79,191 – 79,226       4,297.00    81,417 – 81,452       4,425.00     83,643 – 83,678       4,553.00    85,870 – 85,904       4,681.00 
   77,000 – 77,035     4,171.00     79,226 – 79,261       4,299.00    81,452 – 81,487       4,427.00     83,678 – 83,713       4,555.00    85,904 – 85,939       4,683.00 
   77,035 – 77,070     4,173.00     79,261 – 79,296       4,301.00    81,487 – 81,522       4,429.00     83,713 – 83,748       4,557.00    85,939 – 85,974       4,685.00
   77,070 – 77,104     4,175.00     79,296 – 79,330       4,303.00    81,522 – 81,557       4,431.00     83,748 – 83,783       4,559.00    85,974 – 86,009       4,687.00 
   77,104 – 77,139     4,177.00     79,330 – 79,365       4,305.00    81,557 – 81,591       4,433.00     83,783 – 83,817       4,561.00    86,009 – 86,043       4,689.00 
   77,139 – 77,174     4,179.00     79,365 – 79,400       4,307.00    81,591 – 81,626       4,435.00     83,817 – 83,852       4,563.00    86,043 – 86,078       4,691.00 
   77,174 – 77,209     4,181.00     79,400 – 79,435       4,309.00    81,626 – 81,661       4,437.00     83,852 – 83,887       4,565.00    86,078 – 86,113       4,693.00
   77,209 – 77,243     4,183.00     79,435 – 79,470       4,311.00    81,661 – 81,696       4,439.00     83,887 – 83,922       4,567.00    86,113 – 86,148       4,695.00 
   77,243 – 77,278     4,185.00     79,470 – 79,504       4,313.00    81,696 – 81,730       4,441.00     83,922 – 83,957       4,569.00    86,148 – 86,183       4,697.00 
   77,278 – 77,313     4,187.00     79,504 – 79,539       4,315.00    81,730 – 81,765       4,443.00     83,957 – 83,991       4,571.00    86,183 – 86,217       4,699.00 
   77,313 – 77,348     4,189.00     79,539 – 79,574       4,317.00    81,765 – 81,800       4,445.00     83,991 – 84,026       4,573.00    86,217 – 86,252       4,701.00
   77,348 – 77,383     4,191.00     79,574 – 79,609       4,319.00    81,800 – 81,835       4,447.00     84,026 – 84,061       4,575.00    86,252 – 86,287       4,703.00 
   77,383 – 77,417     4,193.00     79,609 – 79,643       4,321.00    81,835 – 81,870       4,449.00     84,061 – 84,096       4,577.00    86,287 – 86,322       4,705.00 
   77,417 – 77,452     4,195.00     79,643 – 79,678       4,323.00    81,870 – 81,904       4,451.00     84,096 – 84,130       4,579.00    86,322 – 86,357       4,707.00 
   77,452 – 77,487     4,197.00     79,678 – 79,713       4,325.00    81,904 – 81,939       4,453.00     84,130 – 84,165       4,581.00    86,357 – 86,391       4,709.00
   77,487 – 77,522     4,199.00     79,713 – 79,748       4,327.00    81,939 – 81,974       4,455.00     84,165 – 84,200       4,583.00    86,391 – 86,426       4,711.00 
   77,522 – 77,557     4,201.00     79,748 – 79,783       4,329.00    81,974 – 82,009       4,457.00     84,200 – 84,235       4,585.00    86,426 – 86,461       4,713.00 
   77,557 – 77,591     4,203.00     79,783 – 79,817       4,331.00    82,009 – 82,043       4,459.00     84,235 – 84,270       4,587.00    86,461 – 86,496       4,715.00 
   77,591 – 77,626     4,205.00     79,817 – 79,852       4,333.00    82,043 – 82,078       4,461.00     84,270 – 84,304       4,589.00    86,496 – 86,530       4,717.00
   77,626 – 77,661     4,207.00     79,852 – 79,887       4,335.00    82,078 – 82,113       4,463.00     84,304 – 84,339       4,591.00    86,530 – 86,565       4,719.00 
   77,661 – 77,696     4,209.00     79,887 – 79,922       4,337.00    82,113 – 82,148       4,465.00     84,339 – 84,374       4,593.00    86,565 – 86,600       4,721.00 
   77,696 – 77,730     4,211.00     79,922 – 79,957       4,339.00    82,148 – 82,183       4,467.00     84,374 – 84,409       4,595.00    86,600 – 86,635       4,723.00 
   77,730 – 77,765     4,213.00     79,957 – 79,991       4,341.00    82,183 – 82,217       4,469.00     84,409 – 84,443       4,597.00    86,635 – 86,670       4,725.00
   77,765 – 77,800     4,215.00     79,991 – 80,026       4,343.00    82,217 – 82,252       4,471.00     84,443 – 84,478       4,599.00    86,670 – 86,704       4,727.00 
   77,800 – 77,835     4,217.00     80,026 – 80,061       4,345.00    82,252 – 82,287       4,473.00     84,478 – 84,513       4,601.00    86,704 – 86,739       4,729.00 
   77,835 – 77,870     4,219.00     80,061 – 80,096       4,347.00    82,287 – 82,322       4,475.00     84,513 – 84,548       4,603.00    86,739 – 86,774       4,731.00 
   77,870 – 77,904     4,221.00     80,096 – 80,130       4,349.00    82,322 – 82,357       4,477.00     84,548 – 84,583       4,605.00    86,774 – 86,809       4,733.00
   77,904 – 77,939     4,223.00     80,130 – 80,165       4,351.00    82,357 – 82,391       4,479.00     84,583 – 84,617       4,607.00    86,809 – 86,843       4,735.00 
   77,939 – 77,974     4,225.00     80,165 – 80,200       4,353.00    82,391 – 82,426       4,481.00     84,617 – 84,652       4,609.00    86,843 – 86,878       4,737.00 
   77,974 – 78,009     4,227.00     80,200 – 80,235       4,355.00    82,426 – 82,461       4,483.00     84,652 – 84,687       4,611.00    86,878 – 86,913       4,739.00 
   78,009 – 78,043     4,229.00     80,235 – 80,270       4,357.00    82,461 – 82,496       4,485.00     84,687 – 84,722       4,613.00    86,913 – 86,948       4,741.00
   78,043 – 78,078     4,231.00     80,270 – 80,304       4,359.00    82,496 – 82,530       4,487.00     84,722 – 84,757       4,615.00    86,948 – 86,983       4,743.00 
   78,078 – 78,113     4,233.00     80,304 – 80,339       4,361.00    82,530 – 82,565       4,489.00     84,757 – 84,791       4,617.00    86,983 – 87,017       4,745.00 
   78,113 – 78,148     4,235.00     80,339 – 80,374       4,363.00    82,565 – 82,600       4,491.00     84,791 – 84,826       4,619.00    87,017 – 87,052       4,747.00 
   78,148 – 78,183     4,237.00     80,374 – 80,409       4,365.00    82,600 – 82,635       4,493.00     84,826 – 84,861       4,621.00    87,052 – 87,087       4,749.00
   78,183 – 78,217     4,239.00     80,409 – 80,443       4,367.00    82,635 – 82,670       4,495.00     84,861 – 84,896       4,623.00    87,087 – 87,122       4,751.00 
   78,217 – 78,252     4,241.00     80,443 – 80,478       4,369.00    82,670 – 82,704       4,497.00     84,896 – 84,930       4,625.00    87,122 – 87,157       4,753.00 
   78,252 – 78,287     4,243.00     80,478 – 80,513       4,371.00    82,704 – 82,739       4,499.00     84,930 – 84,965       4,627.00    87,157 – 87,191       4,755.00 
   78,287 – 78,322     4,245.00     80,513 – 80,548       4,373.00    82,739 – 82,774       4,501.00     84,965 – 85,000       4,629.00    87,191 – 87,226       4,757.00

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                                                          TAX TABLE (Cont’d)
  Taxable   But        Your   Taxable        But          Your   Taxable       But          Your   Taxable        But          Your       Taxable   But          Your 
  Income is Less       Tax    Income is      Less         Tax    Income is     Less         Tax    Income is      Less         Tax        Income is Less         Tax 
  At Least  Than       Is     At Least       Than         Is     At Least      Than         Is     At Least       Than         Is         At Least  Than         Is
 $  87,226 – $  87,261 $ 4,759.00   $  89,452 – $  89,487 $ 4,887.00  $  91,678 – $  91,713 $ 5,015.00   $  93,904 – $  93,939 $ 5,143.00  $  96,130 – $  96,165 $ 5,271.00 
   87,261 –   87,296     4,761.00     89,487 –   89,522   4,889.00      91,713 –   91,748   5,017.00       93,939 –   93,974     5,145.00    96,165 –   96,200     5,273.00 
   87,296 –   87,330     4,763.00     89,522 –   89,557     4,891.00    91,748 –   91,783     5,019.00     93,974 –   94,009     5,147.00    96,200 –   96,235     5,275.00 
   87,330 –   87,365     4,765.00     89,557 –   89,591     4,893.00    91,783 –   91,817     5,021.00     94,009 –   94,043     5,149.00    96,235 –   96,270     5,277.00
 87,365 –   87,400     4,767.00     89,591 – 89,626       4,895.00    91,817 – 91,852       5,023.00     94,043 – 94,078       5,151.00    96,270 – 96,304       5,279.00 
 87,400 –   87,435     4,769.00     89,626 – 89,661       4,897.00    91,852 – 91,887       5,025.00     94,078 – 94,113       5,153.00    96,304 – 96,339       5,281.00 
 87,435 –   87,470     4,771.00     89,661 – 89,696       4,899.00    91,887 – 91,922       5,027.00     94,113 – 94,148       5,155.00    96,339 – 96,374       5,283.00 
 87,470 –   87,504     4,773.00     89,696 – 89,730       4,901.00    91,922 – 91,957       5,029.00     94,148 – 94,183       5,157.00    96,374 – 96,409       5,285.00
 87,504 –   87,539     4,775.00     89,730 – 89,765       4,903.00    91,957 – 91,991       5,031.00     94,183 – 94,217       5,159.00    96,409 – 96,443       5,287.00 
 87,539 –   87,574     4,777.00     89,765 – 89,800       4,905.00    91,991 – 92,026       5,033.00     94,217 – 94,252       5,161.00    96,443 – 96,478       5,289.00 
 87,574 –   87,609     4,779.00     89,800 – 89,835       4,907.00    92,026 – 92,061       5,035.00     94,252 – 94,287       5,163.00    96,478 – 96,513       5,291.00 
 87,609 –   87,643     4,781.00     89,835 – 89,870       4,909.00    92,061 – 92,096       5,037.00     94,287 – 94,322       5,165.00    96,513 – 96,548       5,293.00
 87,643 –   87,678     4,783.00     89,870 – 89,904       4,911.00    92,096 – 92,130       5,039.00     94,322 – 94,357       5,167.00    96,548 – 96,583       5,295.00 
 87,678 –   87,713     4,785.00     89,904 – 89,939       4,913.00    92,130 – 92,165       5,041.00     94,357 – 94,391       5,169.00    96,583 – 96,617       5,297.00 
 87,713 –   87,748     4,787.00     89,939 – 89,974       4,915.00    92,165 – 92,200       5,043.00     94,391 – 94,426       5,171.00    96,617 – 96,652       5,299.00 
 87,748 –   87,783     4,789.00     89,974 – 90,009       4,917.00    92,200 – 92,235       5,045.00     94,426 – 94,461       5,173.00    96,652 – 96,687       5,301.00
 87,783 –   87,817     4,791.00     90,009 – 90,043       4,919.00    92,235 – 92,270       5,047.00     94,461 – 94,496       5,175.00    96,687 – 96,722       5,303.00 
 87,817 –   87,852     4,793.00     90,043 – 90,078       4,921.00    92,270 – 92,304       5,049.00     94,496 – 94,530       5,177.00    96,722 – 96,757       5,305.00 
 87,852 –   87,887     4,795.00     90,078 – 90,113       4,923.00    92,304 – 92,339       5,051.00     94,530 – 94,565       5,179.00    96,757 – 96,791       5,307.00 
 87,887 –   87,922     4,797.00     90,113 – 90,148       4,925.00    92,339 – 92,374       5,053.00     94,565 – 94,600       5,181.00    96,791 – 96,826       5,309.00
 87,922 –   87,957     4,799.00     90,148 – 90,183       4,927.00    92,374 – 92,409       5,055.00     94,600 – 94,635       5,183.00    96,826 – 96,861       5,311.00 
 87,957 –   87,991     4,801.00     90,183 – 90,217       4,929.00    92,409 – 92,443       5,057.00     94,635 – 94,670       5,185.00    96,861 – 96,896       5,313.00 
 87,991 –   88,026     4,803.00     90,217 – 90,252       4,931.00    92,443 – 92,478       5,059.00     94,670 – 94,704       5,187.00    96,896 – 96,930       5,315.00 
 88,026 –   88,061     4,805.00     90,252 – 90,287       4,933.00    92,478 – 92,513       5,061.00     94,704 – 94,739       5,189.00    96,930 – 96,965       5,317.00
 88,061 –   88,096     4,807.00     90,287 – 90,322       4,935.00    92,513 – 92,548       5,063.00     94,739 – 94,774       5,191.00    96,965 – 97,000       5,319.00 
 88,096 –   88,130     4,809.00     90,322 – 90,357       4,937.00    92,548 – 92,583       5,065.00     94,774 – 94,809       5,193.00    97,000 – 97,035       5,321.00 
 88,130 –   88,165     4,811.00     90,357 – 90,391       4,939.00    92,583 – 92,617       5,067.00     94,809 – 94,843       5,195.00    97,035 – 97,070       5,323.00 
 88,165 –   88,200     4,813.00     90,391 – 90,426       4,941.00    92,617 – 92,652       5,069.00     94,843 – 94,878       5,197.00    97,070 – 97,104       5,325.00
 88,200 –   88,235     4,815.00     90,426 – 90,461       4,943.00    92,652 – 92,687       5,071.00     94,878 – 94,913       5,199.00    97,104 – 97,139       5,327.00 
 88,235 –   88,270     4,817.00     90,461 – 90,496       4,945.00    92,687 – 92,722       5,073.00     94,913 – 94,948       5,201.00    97,139 – 97,174       5,329.00 
 88,270 –   88,304     4,819.00     90,496 – 90,530       4,947.00    92,722 – 92,757       5,075.00     94,948 – 94,983       5,203.00    97,174 – 97,209       5,331.00 
 88,304 –   88,339     4,821.00     90,530 – 90,565       4,949.00    92,757 – 92,791       5,077.00     94,983 – 95,017       5,205.00    97,209 – 97,243       5,333.00
 88,339 –   88,374     4,823.00     90,565 – 90,600       4,951.00    92,791 – 92,826       5,079.00     95,017 – 95,052       5,207.00    97,243 – 97,278       5,335.00 
 88,374 –   88,409     4,825.00     90,600 – 90,635       4,953.00    92,826 – 92,861       5,081.00     95,052 – 95,087       5,209.00    97,278 – 97,313       5,337.00 
 88,409 –   88,443     4,827.00     90,635 – 90,670       4,955.00    92,861 – 92,896       5,083.00     95,087 – 95,122       5,211.00    97,313 – 97,348       5,339.00 
 88,443 –   88,478     4,829.00     90,670 – 90,704       4,957.00    92,896 – 92,930       5,085.00     95,122 – 95,157       5,213.00    97,348 – 97,383       5,341.00
 88,478 –   88,513     4,831.00     90,704 – 90,739       4,959.00    92,930 – 92,965       5,087.00     95,157 – 95,191       5,215.00    97,383 – 97,417       5,343.00 
 88,513 –   88,548     4,833.00     90,739 – 90,774       4,961.00    92,965 – 93,000       5,089.00     95,191 – 95,226       5,217.00    97,417 – 97,452       5,345.00 
 88,548 –   88,583     4,835.00     90,774 – 90,809       4,963.00    93,000 – 93,035       5,091.00     95,226 – 95,261       5,219.00    97,452 – 97,487       5,347.00 
 88,583 –   88,617     4,837.00     90,809 – 90,843       4,965.00    93,035 – 93,070       5,093.00     95,261 – 95,296       5,221.00    97,487 – 97,522       5,349.00
 88,617 –   88,652     4,839.00     90,843 – 90,878       4,967.00    93,070 – 93,104       5,095.00     95,296 – 95,330       5,223.00    97,522 – 97,557       5,351.00 
 88,652 –   88,687     4,841.00     90,878 – 90,913       4,969.00    93,104 – 93,139       5,097.00     95,330 – 95,365       5,225.00    97,557 – 97,591       5,353.00 
 88,687 –   88,722     4,843.00     90,913 – 90,948       4,971.00    93,139 – 93,174       5,099.00     95,365 – 95,400       5,227.00    97,591 – 97,626       5,355.00 
 88,722 –   88,757     4,845.00     90,948 – 90,983       4,973.00    93,174 – 93,209       5,101.00     95,400 – 95,435       5,229.00    97,626 – 97,661       5,357.00
 88,757 –   88,791     4,847.00     90,983 – 91,017       4,975.00    93,209 – 93,243       5,103.00     95,435 – 95,470       5,231.00    97,661 – 97,696       5,359.00 
 88,791 –   88,826     4,849.00     91,017 – 91,052       4,977.00    93,243 – 93,278       5,105.00     95,470 – 95,504       5,233.00    97,696 – 97,730       5,361.00 
 88,826 –   88,861     4,851.00     91,052 – 91,087       4,979.00    93,278 – 93,313       5,107.00     95,504 – 95,539       5,235.00    97,730 – 97,765       5,363.00 
 88,861 –   88,896     4,853.00     91,087 – 91,122       4,981.00    93,313 – 93,348       5,109.00     95,539 – 95,574       5,237.00    97,765 – 97,800       5,365.00
 88,896 –   88,930     4,855.00     91,122 – 91,157       4,983.00    93,348 – 93,383       5,111.00     95,574 – 95,609       5,239.00    97,800 – 97,835       5,367.00 
 88,930 –   88,965     4,857.00     91,157 – 91,191       4,985.00    93,383 – 93,417       5,113.00     95,609 – 95,643       5,241.00    97,835 – 97,870       5,369.00 
 88,965 –   89,000     4,859.00     91,191 – 91,226       4,987.00    93,417 – 93,452       5,115.00     95,643 – 95,678       5,243.00    97,870 – 97,904       5,371.00 
 89,000 –   89,035     4,861.00     91,226 – 91,261       4,989.00    93,452 – 93,487       5,117.00     95,678 – 95,713       5,245.00    97,904 – 97,939       5,373.00
 89,035 –   89,070     4,863.00     91,261 – 91,296       4,991.00    93,487 – 93,522       5,119.00     95,713 – 95,748       5,247.00    97,939 – 97,974       5,375.00 
 89,070 –   89,104     4,865.00     91,296 – 91,330       4,993.00    93,522 – 93,557       5,121.00     95,748 – 95,783       5,249.00    97,974 – 98,009       5,377.00 
 89,104 –   89,139     4,867.00     91,330 – 91,365       4,995.00    93,557 – 93,591       5,123.00     95,783 – 95,817       5,251.00    98,009 – 98,043       5,379.00 
 89,139 –   89,174     4,869.00     91,365 – 91,400       4,997.00    93,591 – 93,626       5,125.00     95,817 – 95,852       5,253.00    98,043 – 98,078       5,381.00
 89,174 –   89,209     4,871.00     91,400 – 91,435       4,999.00    93,626 – 93,661       5,127.00     95,852 – 95,887       5,255.00    98,078 – 98,113       5,383.00 
 89,209 –   89,243     4,873.00     91,435 – 91,470       5,001.00    93,661 – 93,696       5,129.00     95,887 – 95,922       5,257.00    98,113 – 98,148       5,385.00 
 89,243 –   89,278     4,875.00     91,470 – 91,504       5,003.00    93,696 – 93,730       5,131.00     95,922 – 95,957       5,259.00    98,148 – 98,183       5,387.00 
 89,278 –   89,313     4,877.00     91,504 – 91,539       5,005.00    93,730 – 93,765       5,133.00     95,957 – 95,991       5,261.00    98,183 – 98,217       5,389.00
 89,313 –   89,348     4,879.00     91,539 – 91,574       5,007.00    93,765 – 93,800       5,135.00     95,991 – 96,026       5,263.00    98,217 – 98,252       5,391.00 
 89,348 –   89,383     4,881.00     91,574 – 91,609       5,009.00    93,800 – 93,835       5,137.00     96,026 – 96,061       5,265.00    98,252 – 98,287       5,393.00 
 89,383 –   89,417     4,883.00     91,609 – 91,643       5,011.00    93,835 – 93,870       5,139.00     96,061 – 96,096       5,267.00    98,287 – 98,321       5,395.00 
 89,417 –   89,452     4,885.00     91,643 – 91,678       5,013.00    93,870 – 93,904       5,141.00     96,096 – 96,130       5,269.00    98,321 – 98,356       5,397.00
            Visit the Department’s website at www.tax.virginia.gov for tax tables and our online tax calculator.
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                           2022 Income Tax Return Mailing Addresses and Locality Codes
   You may mail your income tax return to your Commissioner of the Revenue at the address below or directly  
                        to the Department of Taxation at the addresses listed at the bottom of the next page.
                        * DENOTES DIRECTOR OF FINANCE                     ** DENOTES DIRECTOR, DEPARTMENT OF TAX ADMINISTRATION
                                                  COUNTIES AND CITIES
Accomack County – 001                             Charlottesville City - 540                        Fredericksburg City - 630  
P.O. Box 186, Accomac, VA 23301-0186              P.O. Box 2964, Charlottesville, VA 22902-2964     P.O. Box 644, Fredericksburg, VA 22404  
757-787-5747                                      434-970-3160                                      540-372-1004
Albemarle County * - 003                          Chesapeake City - 550                             Galax City* - 640  
Refund: P.O. Box 1498, Richmond, VA 23218-1498    P.O. Box 15285, Chesapeake, VA 23328-5285         Refund: P.O. Box 1498, Richmond, VA 23218-1498  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760    757-382-6736                                      Tax Due: P.O. Box 760, Richmond, VA 23218-0760  
434-296-5851                                      Chesterfield County - 041                         276-236-2528
Alexandria City* - 510                            P.O. Box 124, Chesterfield, VA 23832              Giles County - 071  
Refund: P.O. Box 1498, Richmond, VA 23218-1498    804-748-1281                                      130 N. Main St., Pearisburg, VA 24134  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760    Clarke County - 043                               540-921-3321
703-746-4800                                      Refund: P.O. Box 1498, Richmond, VA 23218-1498    Gloucester County - 073  
Alleghany County - 005                            Tax Due: P.O. Box 760, Richmond, VA 23218-0760    6489 Main St., Suite 137, Gloucester, VA 23061  
Refund: P.O. Box 1498, Richmond, VA 23218-1498    540-955-5108                                      804-693-3451
Tax Due: P.O. Box 760, Richmond, VA 23218-0760    Colonial Heights City - 570                       Goochland County - 075  
540-863-6640                                      P.O. Box 3401, Colonial Heights, VA 23834         P.O. Box 60, Goochland, VA 23063  
Amelia County - 007                               804-520-9280                                      804-556-5807
P.O. Box 269, Amelia, VA 23002                    Covington City - 580                              Grayson County - 077  
804-561-2158                                      P.O. Drawer 58, Covington, VA 24426-0058          P.O. Box 126, Independence, VA 24348  
Amherst County - 009                              540-965-6350                                      276-773-2381
P.O. Box 719, Amherst, VA 24521                   Craig County - 045                                Greene County - 079  
434-946-9310                                      P.O. Box 186, New Castle, VA 24127                Refund: P.O. Box 1498, Richmond, VA 23218-1498  
Appomattox County - 011                           540-864-6241                                      Tax Due: P.O. Box 760, Richmond, VA 23218-0760  
P.O. Box 125, Appomattox, VA 24522                Culpeper County - 047                             434-985-5211
434-352-7450                                      P.O. Box 1807, Culpeper, VA 22701                 Greensville County - 081  
Arlington County - 013                            540-727-3443                                      1781 Greensville County Circle, Room 132,   
Refund: P.O. Box 1498, Richmond, VA 23218-1498    Cumberland County - 049                           Emporia, VA 23847  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760    P.O. Box 77, Cumberland, VA 23040                 434-348-4227
703-228-4017                                      804-492-4280                                      Halifax County - 083  
Augusta County - 015                              Danville City - 590                               P.O. Box 1847, Halifax, VA 24558  
P.O. Box 959, Verona, VA 24482                    P.O. Box 480, Danville, VA 24543                  434-476-3314
540-245-5640                                      434-799-5145                                      Hampton City - 650  
Bath County - 017                                 Dickenson County - 051                            P.O. Box 636, Hampton, VA 23669-0636  
P.O. Box 130, Warm Springs, VA 24484              P.O. Box 1067, Clintwood, VA 24228                757-727-6690
540-839-7231                                      276-926-1646                                      Hanover County - 085  
Bedford County - 019                              Dinwiddie County - 053                            P.O. Box 129, Hanover, VA 23069  
122 E. Main St., Suite 103, Bedford, VA 24523     P.O. Box 104, Dinwiddie, VA 23841                 804-365-6129
540-586-7621                                      804-469-4500, Ext. 4                              Harrisonburg City - 660  
Bland County - 021                                Emporia City - 595                                409 S Main St., Harrisonburg, VA 22801-3610  
P.O. Box 130, Bland, VA 24315                     P.O. Box 956. Emporia, VA 23847                   540-432-7704
276-688-4291                                      434-634-5405                                      Henrico County * - 087  
Botetourt County - 023                            Essex County - 057                                Refund: P.O. Box 1498, Richmond, VA 23218-1498  
57 S. Center Dr., Daleville, VA 24083             P.O. Box 879, Tappahannock, VA 22560              Tax Due: P.O. Box 760, Richmond, VA 23218-0760  
540-928-2050                                      804-443-4737                                      804-501-4263
Bristol City - 520                                Fairfax City - 600                                Henry County - 089  
497 Cumberland St., Room 101,  Bristol, VA 24201  Rm. 224, City Hall, 10455 Armstrong St.           P.O. Box 1077, Collinsville, VA 24078-1077  
276-645-7316                                      Fairfax, VA 22030                                 276-634-4690
Brunswick County - 025                            703-385-7885                                      Highland County - 091  
P.O. Box 669, Lawrenceville, VA 23868             Fairfax County ** - 059                           P.O. Box 148, Monterey, VA 24465  
434-848-2313                                      Refund: P.O. Box 1498, Richmond, VA 23218-1498    540-468-2142
Buchanan County - 027                             Tax Due: P.O. Box 760, Richmond, VA 23218-0760    Hopewell City - 670  
P.O. Box 1042, Grundy, VA 24614                   703-222-8234                                      P.O. Box 1604, Hopewell, VA 23860  
276-935-6542                                      Falls Church City - 610                           804-541-2237
Buckingham County - 029                           300 Park Ave., # 202W                             Isle of Wight County - 093  
P.O. Box 138, Buckingham, VA 23921                Falls Church, VA 22046-3301                       P.O. Box 107, Isle of Wight, VA 23397-0107  
434-969-4972                                      703-248-5065                                      757-365-6301
Buena Vista City - 530                            Fauquier County - 061                             James City County - 095  
2039 Sycamore Ave., Buena Vista, VA 24416         P.O. Box 149, Warrenton, VA 20188-0149            P.O. Box 283, Williamsburg, VA 23187  
540-261-8611                                      540-422-8163                                      757-253-6695
Campbell County - 031                             Floyd County - 063                                King and Queen County - 097  
P.O. Box 66, Rustburg, VA 24588                   Refund: P.O. Box 1498, Richmond, VA 23218-1498    P.O. Box 178, King & Queen Courthouse, VA  23085  
434-332-9518                                      Tax Due: P.O. Box 760, Richmond, VA 23218-0760    804-785-5976
Caroline County - 033                             540-745-9345                                      King George County - 099  
P.O. Box 819, Bowling Green, VA 22427             Fluvanna County - 065                             10459 Courthouse Dr., Suite 101,  
804-633-4059                                      Refund: P.O. Box 1498, Richmond, VA 23218-1498    King George, VA  22485-3865  
Carroll County - 035                              Tax Due: P.O. Box 760, Richmond, VA 23218-0760    540-775-4664
Refund: P.O. Box 1498, Richmond, VA 23218-1498    434-591-1940                                      King William County - 101  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760    Franklin City - 620                               Refund: P.O. Box 1498, Richmond, VA 23218-1498  
276-730-3080                                      207 West Second Ave., Franklin, VA 23851          Tax Due: P.O. Box 760, Richmond, VA 23218-0760   
Charles City County - 036                         757-562-8552                                      804-769-4941
Refund: P.O. Box 1498, Richmond, VA 23218-1498    Franklin County - 067                             Lancaster County - 103  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760    1255 Franklin St., Ste. 102, Rocky Mt., VA 24151  8311 Mary Ball Rd., Room 203, Lancaster, VA 22503  
804-652-2161                                      540-483-3083                                      804-462-7920
Charlotte County - 037                            Frederick County - 069                            Lee County - 105  
P.O. Box 308, Charlotte C.H., VA 23923            Refund: P.O. Box 1498, Richmond, VA 23218-1498    P.O. Box 96, Jonesville, VA 24263  
434-542-5546                                      Tax Due: P.O. Box 760, Richmond, VA 23218-0760    276-346-7722
                                                  540-665-5681
                                                                             Page 45

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                                                     COUNTIES and CITIES (CONTINUED)
Lexington City - 678                                 Orange County - 137                               Scott County - 169  
300 E Washington St, Room 103, Lexington, VA 24450   P.O. Box 389, Orange, VA 22960                    190 Beech Street, Suite 206, Gate City, VA 24251  
540-462-3701                                         540-672-4441                                      276-386-7692
Loudoun County - 107                                 Page County - 139                                 Shenandoah County - 171  
Refund: P.O. Box 1498, Richmond, VA 23218-1498       103 S. Court St., Suite C, Luray, VA 22835        Refund: P.O. Box 1498, Richmond, VA 23218-1498  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       540-743-3840                                      Tax Due: P.O. Box 760, Richmond, VA 23218-0760  
703-777-0260                                         Patrick County - 141                              540-459-6170
Louisa County - 109                                  Refund: P.O. Box 1498, Richmond, VA 23218-1498    Smyth County - 173  
1 Woolfolk Ave. Ste.203, Louisa, VA 23093            Tax Due: P.O. Box 760, Richmond, VA 23218-0760    P.O. Box 985. Marion, VA 24354 
540-967-3432                                         276-694-7131                                      276-782-4040
Lunenburg County - 111                               Petersburg City - 730                             Southampton County - 175  
11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952  144 N. Sycamore St., Petersburg, VA 23803         Refund: P.O. Box 1498, Richmond, VA 23218-1498  
434-696-2516                                         804-733-2315                                      Tax Due: P.O. Box 760, Richmond, VA 23218-0760  
Lynchburg City - 680                                 Pittsylvania County - 143                         757-653-3030
P.O. Box 858, Lynchburg, VA 24505-0858               P.O. Box 272 ,Chatham, VA 24531-0272              Spotsylvania County - 177  
434-455-3870                                         434-432-7940                                      P.O. Box 175, Spotsylvania, VA 22553  
Madison County - 113                                 Poquoson City - 735                               540-507-7058
P.O. Box 56, Madison, VA 22727                       500 City Hall Ave., Poquoson, VA 23662            Stafford County - 179  
540-948-4421                                         757-868-3020                                      P.O. Box 98, Stafford, VA 22555-0098  
Manassas City - 683                                  Portsmouth City - 740                             540-658-4132
Refund: P.O. Box 1498, Richmond, VA 23218-1498       801 Crawford St., Portsmouth, VA 23704            Staunton City - 790  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       757-393-8773                                      P.O. Box 4, Staunton, VA 24402-0004  
703-257-8222                                         Powhatan County - 145                             540-332-3829
Manassas Park City - 685                             3834 Old Buckingham Rd., Ste. C, Powhatan, VA     Suffolk City - 800  
Refund: P.O. Box 1498, Richmond, VA 23218-1498       23139                                             P.O. Box 1459, Suffolk, VA 23439-1459  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       804-598-5616                                      757-514-4260
703-335-8825                                         Prince Edward County - 147                        Surry County - 181  
Martinsville City - 690                              P.O. Box 446, Farmville, VA 23901                 P.O. Box 35, Surry, VA 23883  
Refund: P.O. Box 1498, Richmond, VA 23218-1498       434-392-3231                                      757-294-5225
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       Prince George County - 149                        Sussex County - 183  
276-403-5131                                         P.O. Box 155, Prince George, VA 23875             P.O. Box 1398, Sussex, VA 23884  
Mathews County - 115                                 804-722-8740                                      434-246-1030
Refund: P.O. Box 1498, Richmond, VA 23218-1498       Prince William County* - 153                      Tazewell County - 185  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       Refund: P.O. Box 1498, Richmond, VA 23218-1498    135 Court St.,Suite 301, Tazewell, VA 24651-0020  
804-725-7168                                         Tax Due: P.O. Box 760, Richmond, VA 23218-0760    276-385-1235
Mecklenburg County - 117                             703-792-6710                                      Virginia Beach City - 810  
P.O. Box 360, Boydton, VA 23917                      Pulaski County - 155                              2401 Courthouse Dr., Bldg.1,   
434-738-6191, Ext. 4272                              52 West Main Street, Ste. 200, Pulaski, VA 24301  Virginia Beach, VA 23456  
Middlesex County - 119                               540-980-7750                                      757-385-4483
Refund: P.O. Box 1498, Richmond, VA 23218-1498       Radford City - 750                                Warren County - 187  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       Refund: P.O. Box 1498, Richmond, VA 23218-1498    P.O. Box 1775, Front Royal, VA 22630-0038  
804-758-5331                                         Tax Due: P.O. Box 760, Richmond, VA 23218-0760    540-635-2651
Montgomery County - 121                              540-731-3613                                      Washington County - 191  
755 Roanoke St., Ste. 1-A, Christiansburg, VA 24073  Rappahannock County - 157                         One Government Center Place, Ste. C,   
540-382-5710                                         P.O. Box 115, Washington, VA 22747                Abingdon, VA 24210  
Nelson County - 125                                  540-675-5370                                      276-676-6270
P.O. Box 246, Lovingston, VA 22949                   Richmond City - 760                               Waynesboro City - 820  
434-263-7070                                         Refund: P.O. Box 1498, Richmond, VA 23218-1498    503 W. Main St., Room 107, Waynesboro, VA 22980  
New Kent County - 127                                Tax Due: P.O. Box 760, Richmond, VA 23218-0760    540-942-6612
Refund: P.O. Box 1498, Richmond, VA 23218-1498       804-646-6474                                      Westmoreland County - 193  
Tax Due: P.O. Box 760, Richmond, VA 23218-0760       Richmond County - 159                             P.O. Box 68, Montross, VA 22520  
804-966-9610                                         P.O. Box 366, Warsaw, VA 22572                    804-493-0113
Newport News City - 700                              804-333-3722                                      Williamsburg City - 830  
2400 Washington Ave., Newport News, VA 23607         Roanoke City - 770                                P.O. Box 245, Williamsburg, VA 23187  
757-926-8653                                         P.O. Box 718, Roanoke, VA 24004                   757-220-6150
Norfolk City - 710                                   540-853-6543                                      Winchester City - 840  
P.O. Box 2260, Norfolk, VA 23501-2260                Roanoke County - 161                              21 South Kent St., Ste. 100, Winchester, VA 22601  
757-664-7885                                         P.O. Box 21709, Roanoke, VA 24018                 540-667-1815
Northampton County - 131                             540-772-2049                                      Wise County - 195  
P.O. Box 65, Eastville, VA 23347                     Rockbridge County - 163                           P.O. Box 1278, Wise, VA 24293  
757-678-0446                                         P.O. Box 1160, Lexington, VA 24450                276-328-3556
Northumberland County - 133                          540-463-3431                                      Wythe County - 197  
P.O. Box 309, Heathsville, VA 22473                  Rockingham County - 165                           225 S. 4th Street, Room 101, Wytheville, VA 24382  
804-580-4600                                         20 E. Gay St., Harrisonburg, VA 22802             276-223-6015
Norton City - 720                                    540-564-3000                                      York County - 199  
P.O. Box 347, Norton, VA 24273                       Russell County - 167                              P.O. Box 90, Yorktown, VA 23690-0090  
276-679-0031                                         137 Highland Dr., Ste. C, Lebanon, VA 24266       757-890-3381
Nottoway County - 135                                276-889-8018
P.O. Box 5, Nottoway, VA 23955                       Salem City - 775  
434-645-9317                                         P.O. Box 869, Salem, VA 24153-0869  
                                                     540-375-3019

                          You may mail your income tax return directly to the Department of Taxation at the  
                         addresses listed below or to your Commissioner of the Revenue at the above address.
              REFUND RETURNS                                                                     TAX DUE RETURNS 
              Virginia Department of Taxation                                                    Virginia Department of Taxation 
              P.O. Box 1498                                                                      P.O. Box 760 
              Richmond, VA 23218-1498                                                            Richmond, VA 23218-0760
                                                                         Page 46

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