PDF document

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                                            2022

                                            Virginia Form 763

                                            Nonresident

           Individual Income Tax Instructions

                                          u Please file electronically! u

           Filing on paper means waiting longer for your refund.

Due to COVID-19 protocols, it will likely take longer than in previous years for a paper return to 
make its way through the system. We encourage you to file electronically and to request a refund, 
if you have one coming, via direct deposit.

Here are 6 advantages of filing electronically:

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

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

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

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

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

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

                                          www.tax.virginia.gov
Va. Dept. of Taxation  2614090  Rev. 09/22

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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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Table of Contents

What’s New ................................................................................................................................................. 1
Reminders ................................................................................................................................................... 3
General Information .................................................................................................................................. 4
Where to Get Forms and Assistance ...................................................................................................... 4
Estimated Income Tax Filing ..................................................................................................................... 4
Amended Return Filing ............................................................................................................................. 4
Deceased Taxpayers ................................................................................................................................ 5
Record Keeping ........................................................................................................................................ 5
Filing Requirements .................................................................................................................................. 5
Filing Threshold ........................................................................................................................................ 5
Residency Status ...................................................................................................................................... 6
Which Form to File ................................................................................................................................... 7
When to File ............................................................................................................................................. 8
Where to File ............................................................................................................................................ 9
Balance Due Returns ............................................................................................................................... 9
Avoid Common Mistakes .......................................................................................................................... 9
How to Assemble Your Return ................................................................................................................. 9
Form 763 Line Instructions........................................................................................................................ 9
Name, Address and Social Security Number (SSN) ................................................................................. 9
Check Boxes .......................................................................................................................................... 10
Filing Status ............................................................................................................................................ 10
Exemptions ............................................................................................................................................. 10
Age Deduction Worksheet ...................................................................................................................... 12
Payment Options .................................................................................................................................... 16
Refund Options ....................................................................................................................................... 17
Nonresident Allocation Percentage Table ............................................................................................... 17
Line Instructions for Virginia Schedule 763 ADJ................................................................................... 18
Fixed Date Conformity Update ............................................................................................................... 18
Additions to Federal Adjusted Gross Income ......................................................................................... 18
Subtractions from Federal Adjusted Gross Income ................................................................................ 20
Deductions from Virginia Adjusted Gross Income .................................................................................. 23
Computation for Tax Credit for Low-Income Individuals or Virginia Earned Income Credit .................... 25
Addition to Tax, Penalty and Interest ...................................................................................................... 27
Instructions for Virginia Schedule VAC .................................................................................................. 27
Virginia529 and ABLE Contributions ...................................................................................................... 27
Other Voluntary Contributions ................................................................................................................ 28
Credit for Taxes Paid to Another State .................................................................................................. 33
Schedule OSC Line Instructions ............................................................................................................. 33
Tax Rate Schedule .................................................................................................................................... 34
Mailing Addresses and Telephone Numbers .................................................. Back Cover of this Booklet

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                                                                         WHAT’S NEW

Virginia’s  Fixed  Date  Conformity  with  the a’s  Fixed  Date  Conformity  with  the  Changes to Certain Itemized Deductions: 
InternalInternal RevenueRevenue Code:Code:              VVirginia’s date of irginia’sIndividualsdate of will continue to  reference the 
conformityconformity withwith thethe InternalInternal RevenueRevenue  Code Code         instructions for Federal Schedule A (Form 1040) 
(IRC)(IRC) waswas advancedadvanced from December 31, 2020 to fromwhenDecemberitemizing31,deductions,2020 to               but with certain 
DecemberDecember 31, 202131, 2021, subject to certain exceptionssubjectexceptions.                      to certain exceptions. 
This legislation  also allows  Virginia  to generally 
                                                                                        For taxable years beginning on or after January 
conform to the  American Rescue  Plan  Act of 
                                                                                        1, 2019, Virginia deconforms from the suspension 
2021 (ARPA) and provides additional benefits to 
                                                                                        of the overall  limitation  on itemized  deductions, 
recipients  of certain coronavirus  disease  2019 
                                                                                        commonly known as the Pease limitation. For 
(COVID-19) business  assistance  programs 
                                                                                        Taxable Year 2022, Virginia will deconform from 
during Taxable Years 2021 and 2019. Please see 
                                                                                        the  increase in the  medical expense deduction. 
Tax Bulletin 22-1, posted on the Department’s 
                                                                                        See Virginia  Schedule  A and the Schedule    A 
website at           www.tax.virginia.gov,  for  additional 
                                                                                        Instructions for more information. 
information regarding  Virginia’s conformity with 
the IRC and adjustments that may be required as                                         Increase in Standard Deduction: New legislation 
a result of this legislation.                                                           enacted during the 2022 General Assembly session 
Virginia will continue to deconform from the                                            increases the standard deduction from $4,500 to 
following: bonus depreciation allowed for certain                                       $8,000 for single filers and from $9,000 to $16,000 
assets under federal law; the five-year carryback of                                    for  married  filers  filing  jointly. The  increase  for 
certain federal net operating loss (NOL) deductions                                     Taxable Year 2022 is contingent on annual revenue 
generated in the 2008 or 2009 taxable years; the                                        growth of at least five percent for the six-month 
federal income treatment of applicable high yield                                       period of July 2022 through December 2022. The 
discount obligations; and the federal income tax                                        increase for Taxable Year 2023 is contingent on 
treatment of cancellation of debt income realized                                       annual revenue growth of at least five percent for 
in connection with certain business debts.                                              the twelve-month period of July 2022 through June 
                                                                                        2023. If the five percent growth rate is not met for 
In addition, Virginia will continue to deconform                                        either taxable year, the standard deduction for that 
from the following temporary changes made                                               taxable year will be $7,500 for single individuals 
by the Coronavirus Aid, Relief, and Economic                                            and $15,000 for married persons. Under this Act, 
Security (“CARES”) Act: suspension of certain NOL                                       the increase in the standard deduction is scheduled 
limitations for Taxable Years 2018, 2019, and 2020                                      to sunset after Taxable Year 2025 and revert to 
and increasing the business interest limitation for                                     the standard deduction amounts that applied prior 
Taxable Year 2019 and 2020. See Tax Bulletin 21-4                                       to Taxable Year 2019: $3,000 for single filers and 
for more information.                                                                   $6,000 for married couples filing jointly.

At the time these instructions were published, the                                      New Military Benefits Subtraction:          For taxable 
only required  fixed date conformity adjustments                                        years beginning on and after January 1, 2022, 
were  those mentioned above.  However, if                                               certain military benefits received by an individual 
legislation  is enacted that results in changes to                                      age 55 or older may be subtracted from Virginia 
the IRC for the 2022 taxable year, taxpayers may                                        taxable income.  The maximum amount of the 
need to make adjustments to their Virginia returns                                      subtraction is $10,000 in Taxable Year 2022. For 
that are not described  in these instructions.                                          further  explanation about this  subtraction,  see 
Information about any such adjustments  will  be                                        instructions.
posted on the Department’s website at www.tax.
virginia.gov.

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

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                                                 REMINDERS 
Extension for Filing Income Tax Returns: All taxpayers are        Civil and Criminal Penalties: The civil penalty for filing a 
granted an automatic 6-month extension of time to file their      false or fraudulent return or for failing or refusing to file any 
income tax returns. No application for extension is required;     return with intent to evade the tax, is an additional penalty 
however, any tentative tax due must be paid with an extension     of 100% of the correct tax.
voucher, Form 760IP, by the original due date for filing the      Any individual who willfully fails or refuses to file a return, 
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 
For taxable years beginning  on or after January 1, 2018          with agencies of the Commonwealth of Virginia, Virginia local 
individuals  are required  to file and remit payment using        governments and the Virginia court system. If any such debt 
an electronic medium if (i) any installment payment of            is found, regardless of the type of tax return filed, all or part 
estimated tax exceeds or can reasonably be expected to            of your refund may be withheld to help satisfy the debt and 
exceed  $1,500, (ii) any payment made  with regard  to a          the processing of your return will be delayed.
return or extension of time to file exceeds $1,500, or (iii) the  In addition, the Department is authorized to submit eligible 
taxpayer’s estimated total tax liability exceeds $6,000. If any   state income and business tax debts to the U.S. Department 
of the thresholds above apply to you, all future individual       of Treasury Offset Program (TOP).  Once a debt is submitted, 
income  tax payments must be made  electronically.  This          the U.S. Department of Treasury will withhold or reduce your 
includes  all payments for estimated taxes, extensions  of        eligible federal tax refund or federal vendor payment by the 
time to file, and any other amounts due when a return is          amount of your debt. The Internal Revenue Code authorizes 
filed.                                                            this process, known as “offset.” 
Consumer’s Use Tax:      If  you purchased merchandise            Offset of federal refunds is only one source of funds that the 
by Internet, telephone,  or mail, or you purchased  any           Department of Taxation may use to satisfy an outstanding tax 
merchandise  outside  Virginia  and  paid  no sales  tax you      bill. Your state income tax refund and payments from other 
may be required to pay Consumer’s Use Tax.  Report the            state agencies may be withheld to satisfy an outstanding 
applicable tax on Form 763, Line 33.                              tax bill as well.
Litter Tax:  Every manufacturer, wholesaler, distributor  or      Because of timing differences in obtaining funds from various 
retailer of the following products is subject to the Litter Tax.  sources, it is possible for us to receive funds from more than 
•       Food for Human or Pet Consumption                         one source to satisfy the same debt. If this happens, the 
•       Groceries                                                 overpaid amount will be released upon receipt of the funds. 
•       Cigarettes and Tobacco                                    You do not need to contact the Department to request your 
•       Soft Drinks and Carbonated Waters                         refund.
•       Distilled Spirits,  Wine,  Beer and Other  Malt           Direct  Deposit: Due  to electronic  banking rules, the 
        Beverages                                                 Department will not allow direct deposits to or through 
•       Newspaper or Magazines                                    foreign financial institutions. Attempting to use direct deposit 
•       Paper Products and Household Paper                        to transfer funds electronically  to a financial  institution 
•       Glass and Metal Containers                                outside the territorial jurisdiction  of the United States will 
                                                                  significantly delay your refund. Visit www.tax.virginia.gov 
•       Plastic or Fiber Containers  made of Synthetic 
                                                                  for details.
        Material
•       Cleaning Agents and Toiletries                            Tax-Related Identity  Theft:  Tax-related identity theft 
•       Nondrug Drugstore Sundries                                occurs when someone uses your Social Security Number 
                                                                  to file a tax return claiming a fraudulent refund. Often, an 
•       Motor Vehicle Parts
                                                                  identity thief will use your Social Security Number to file a 
Businesses become subject to the tax on the first January         return early in the year. You may not be aware that you are 
1 they are in business. The Litter Tax return, Form 200, and      a victim until you file your return and learn one already has 
payment of the tax are due on May 1 of each year, for the         been filed. We apply stringent scrutiny to all tax returns in 
preceding calendar year.                                          an attempt to detect fraudulent tax refunds. If you receive a 
File  and  pay your  Litter  Tax Return  online  using  the       letter from us asking for additional information to verify that 
Department’s eForms. Complete the online version of the           you are the actual taxpayer filing a return, please respond 
Litter Tax  Return as  you would if  you were completing a        immediately. To learn more about identity theft and how to 
paper form. Payments are made electronically and you may          protect yourself, see the following resources:
schedule payments to be made on a future date.                    •      IRS Taxpayer Guide to Identity Theft
If you are unable to file and pay electronically  you may         •      IRS Identity Protection Tips
request a waiver. You can obtain the waiver request form at 
                                                                  •      Virginia Attorney General
www.tax.virginia.gov or by calling 804.367.8037. 
                                                                  •      Federal Trade Commission
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            GENERAL INFORMATION                                         If you are an owner of a partnership and receive Form 502FED-1, 
                                                                        Virginia Partnership-Level Federal Adjustments Report, from the 
  WHERE TO GET FORMS AND ASSISTANCE                                     partnership and need to file an amended Virginia return in order to 
                                                                        report the distributive share of the partnership-level adjustment, you 
Where to Get Forms                                                      must enclose a copy of Form 502FED-1 with the amended return.
• Download returns and schedules from the Department’s 
  website www.tax.virginia.gov.                                         Any taxpayer filing an amended federal return must also file an 
• Order forms by phone.  Call 804.367.8031.                             amended state return and must pay any additional tax and interest 
                                                                        due, if applicable.
Assistance
• Call Customer Services at 804.367.8031.  TTY users dial               More information about the processes and deadlines by which 
  7-1-1 between 8:30 a.m. and 5:00 p.m.                                 taxpayers are required to report information and pay any associated 
                                                                        taxes to the Department is available on the Department’s website 
• Mail requests for information to Virginia Department of               at www.tax.virginia.gov.
  Taxation, P.O. Box 1115, Richmond, VA 23218-1115  
  (Do not mail your return to this address).                            If you file an amended return with any other state that results in a 
• Contact the Department for assistance at www.tax.virginia.            change that would affect your Virginia income tax, you must file 
  gov.                                                                  an amended Virginia tax return within 1 year.
• Call or visit your Commissioner of the Revenue, Director of           If the change reduces the tax, by law the Department may issue a 
  Finance or Director of Tax Administration. Check the list on          refund only if the amended return is filed within:
  the back cover for contact information.
                                                                        •  3 years from the due date of the original return, including valid 
                                                                           filing extensions;
            ESTIMATED INCOME TAX FILING
                                                                        •  1 year from the final determination of the amended federal 
If you did not have enough income tax withheld, you may need               return or federal change, whichever is later, provided that the 
to pay estimated income tax. Generally, you are required to make           allowable refund is not more than the decrease in Virginia tax 
payments of estimated income tax if your estimated Virginia tax            attributable to the federal change or correction;
liability exceeds your Virginia withholding and other tax credits 
by more than $150.                                                      •  1 year from the final determination of the amended return of 
                                                                           any other state or change or correction in the income tax of the 
To make estimated tax payments online, visit the Department’s              taxpayer for any other state, provided that the refund does not 
website: www.tax.virginia.gov or file Form 760ES.                          exceed the amount of the decrease in Virginia tax attributable 
If you owe a large amount of tax, you may need to increase the             to such change or correction; 
amount of tax withheld or make estimated tax payments during            •  2 years from the filing of an amended Virginia return resulting 
the year.                                                                  in the payment of additional tax, provided that the current 
You may be penalized if you underpaid your estimated tax or                amended return raises issues relating solely to the prior amended 
did not have enough tax withheld.                                          return and that the refund does not exceed the amount of the tax 
                                                                           payment made as a result of the prior amended return; or
                AMENDED RETURN FILING
                                                                        •  2 years from the payment of an assessment, provided the 
                        When to File                                       amended return raises issues relating only to the prior assessment 
Individuals are required to report to the Department federal               and the refund does not exceed the amount of tax paid on the 
adjustments and pay any additional amounts due within one year             prior assessment.
after the final determination date of such adjustments (“the one-                               Form 763
year requirement”).  For the purposes of the one-year requirement, 
the “final determination date” is defined as one of the following:      If you are filing an amended return, check the amended return 
                                                                        box. In addition,  enter the appropriate  amended  return reason 
•  If the federal adjustment is the result of an audit or other action  code (see below) in the space provided. Select the reason code 
  by the IRS, the final determination date is defined as the first      that best indicates why your return is being amended and enclose 
  day on which no federal adjustments arising from that audit or 
  other action remain to be finally determined.  For agreements         the appropriate documentation.  
  required to be signed by the IRS and the taxpayer, the final             Code              Amended Return Reason
  determination date is defined as the date on which the last party 
  signed the agreement.                                                    03   Federal Return Amended or Adjusted – Enclose copy 
                                                                                of IRS final determination, if applicable
•  If the federal adjustment is the result of an audit or other action 
                                                                           04   Virginia Return – Changes to subtractions, 
  by the IRS, and the taxpayer filed as a member of a Virginia 
                                                                                deductions, additions, and credits
  combined or consolidated return, the final determination date is 
  defined as the first day on which no related federal adjustments         01   NOL
  arising from that audit remain to be finally determined for the          02   Partnership Level Federal Adjustment – Enclose Form 
  entire group.                                                                 502FED-1
•  If the federal adjustment results from filing an amended federal        05   Pass-Through Entity Elective Tax Payment
  return, a federal refund claim, or an administrative adjustment          30   Other – Enclose Explanation
  request or if it is a federal adjustment reported on an amended 
  federal return or other similar report, the final determination       Do not make any adjustments to the amended return to show that 
  date is defined as the day on which the amended return, refund        you received a refund or paid a balance due as a result of the 
  claim, administrative adjustment request, or other similar report     original return.
  was filed.
                                                                       4

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Use the worksheet for amended returns below to determine if you                              DECEASED TAXPAYERS
are due a refund or if any additional tax due should be paid with          Surviving Spouse filing Joint Return: As the surviving spouse, 
your amended return.                                                       you are considered the primary taxpayer. To complete your return:
           Worksheet for Amended Returns                                   •  List your name, Social Security Number and Date of Birth first 
1.  Income tax paid with original                                          on the return.
return, plus additional income                                             •  Include your spouse’s name, Social Security Number and Date 
tax paid after it was filed .........1  __________________                 of Birth in the fields labeled for spouse.
2.  Add Line 1 above and Line 26                                           •  Fill-in the Deceased oval next to the field for your spouse’s Date 
from amended Form 763                                                      of Birth.
and enter the total here ............2  __________________                 •  Any refund issued will be made payable to the surviving spouse. 
3.  Overpayment, if any, as shown                                          The refund may be direct deposited.
on original return or as                                                   •  No additional documentation or forms are required.
previously adjusted..................3  __________________                 Single Filers:  If you are the court-appointed or certified Personal 
4.  Subtract Line 3 from Line 2 ....4  __________________                  Representative (also referred to as Executor or Administrator) of 
5.  If Line 4 above is less than                                           the decedent’s estate, include a copy of the court certificate showing 
Line 18 on amended Form 763,                                               your appointment with the return.
subtract Line 4 above from                                                 •  Any refund issued will be made payable to the estate of the 
Line 18 on amended Form 763.                                               decedent
This is the Tax                                                            •  The refund will be issued as a check. The check may be cashed or 
You Owe ..................................5  __________________            deposited with the endorsement of the court-appointed Personal 
6.  Refund. If Line 18 on amended                                          Representative.
Form 763 is less than Line 
                                                                           Joint Filers, both Taxpayers Deceased:  Follow the instructions 
4 above, subtract Line 18 on 
                                                                           for Single Filers.
amended Form 763 from Line 
4 above.  This is the Tax You                                              Important: If a refund is due, the refund will be issued in the name 
Overpaid ..................................6  __________________           of the surviving spouse or the estate of the decedent(s) unless a 
                                                                           properly completed copy of federal Form 1310 is provided.  When 
              Required Enclosures                                          filing electronically, the Form 1310 must be included with the 
If you filed an amended federal return, enclose a copy of your federal     federal filing.
Form 1040X or other claim form and supporting material with your 
                                                                                               RECORD KEEPING
amended Virginia return to substantiate the amendment. In addition, 
a copy of the final determination made by the IRS should be included       Keep your tax records for at least 3 years from the due date of the 
to verify acceptance of the amended federal return. If amending your       return or the date the return was filed, whichever is later. If the IRS 
Virginia return for other reasons, enclose a statement explaining why      requires you to keep your federal records for a longer period of 
you are amending your return. Show any computations necessary              time, keep your state records for the same period of time.
to verify the adjustments you are making. Submit your check or 
                                                                                             FILING REQUIREMENTS
money order with your return if you owe a balance due. Also, include 
additional Forms W-2, 1099 or VK-1 with your return if claiming more                           Filing Threshold
income tax withheld than what was claimed on your original return.         Filing requirements are based on your residency status and the 
              Federal Adjustments                                          amount of your income. Dependents and students are subject to 
                                                                           the same filing requirements as anyone else. 
If your federal income tax return was adjusted by the IRS during 
the taxable year, an amended Virginia return must be filed within 1        •  Nonresidents of Virginia with income at or above the filing 
year after the final determination of such federal change, correction      threshold must file if any of their income is from Virginia 
or renegotiation. Include a copy of the federal adjustments.  See          sources.
“When to File” earlier in this section for additional information.         •  Residents of Virginia with income at or above the minimum 
              Net Operating Losses                                         filing threshold must file.
Although there is no express statutory provision for a separate Virginia   For information on Virginia residency requirements, please read 
net operating loss available for carryback or carryover, the amount        the next section, “Residency Status.”
of federal net operating loss is the starting point in computing the       If your Virginia Adjusted Gross Income (VAGI) is at or above the 
amount of deduction to be allowed on the Virginia return. Check            threshold amount shown in the following table, you are required to 
the amended return box located on the front of Form 763, indicating        file. VAGI is the Adjusted Gross Income on your federal return plus 
that this is an amended return. Also, place the reason code “01” in        any Virginia additions from Line 2, minus any Virginia subtractions 
the adjacent box, indicating the return is the result of a net operating   from Line 8. Information on Virginia additions and subtractions is 
loss (NOL) carryback. Be sure to enclose a complete copy of                included in the instructions later in this booklet.
your federal amended return and the Virginia Modification 
                                                                           If your income is only from wages, salaries and interest from a 
Worksheet, if applicable. General instructions for computing the           savings or checking account, your VAGI is usually the same as the 
NOL can be obtained from the Virginia Administrative Code (Title 23,       federal adjusted gross income shown on your federal return. Once 
Taxation) website at law.lis.virginia.gov.  Select the link for Virginia   you have computed your VAGI, check the chart below to see if you 
Administrative Code and find Title 23 Taxation.  Select Agency 10,         need to file a Virginia income tax return.
Department of Taxation and Chapter 110 Individual Income Tax.  
General instructions are provided in 23VAC10-110-80 and 23VAC10-
110-81. 
                                                                          5

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YOU DO NOT HAVE TO FILE IF YOU ARE: *The spouse of a military service member may be exempt from
Single and your VAGI is less than .................. $11,950 Virginia individual income tax on income from services performed
in Virginia if (i) the service member is present in Virginia in
Married filing a joint return (both must compliance with military orders; (ii) the spouse is in Virginia
have Virginia Source Income) and your solely to be with the service member; and (iii) they both maintain
combined VAGI is less than ............................$23,900 domicile in another state that is the same for both spouses. For more
Married, spouse has no income from information, see Tax Bulletin 09-10 and Tax Bulletin 10-1 which
any source and your VAGI is less than .......... $11,950 are available on the Department’s website at www.tax.virginia.gov.
Married filing separately (on separate Nonresidents
forms) and your VAGI is less than .................. $11,950 Nonresidents of Virginia with Virginia Adjusted Gross Income
If you are not required to file, but you had Virginia income tax at or above the filing threshold must file if any of their income
withheld or you made estimated payments, you are entitled to a is from Virginia sources. Income from Virginia sources is
refund of the amount withheld or paid. You must file a return income received from labor performed, business done, or property
to get a refund. located in Virginia, including gains from sales, exchanges or other
dispositions of real estate and intangible personal property having
We periodically review and update the Department’s records to make a situs in Virginia. Virginia source income includes income passed
sure that we have correct return information. Sometimes, we have through from a partnership, S corporation or limited liability
to contact taxpayers to confirm that they did not need to file for a company that does business in Virginia. It also includes business
given year. As a result, even if you do not need to file a return for income and proceeds from real estate transactions passed through
2022, you may receive an inquiry at a later date to verify your VAGI. by a Virginia trust. It generally does not include personal savings
RESIDENCY STATUS account interest or dividends from an individual’s stock market
investments.
Residents
Those who maintain legal domicile in another state and live in
Every Virginia resident whose Virginia Adjusted Gross Income Virginia less than 183 days of the taxable year (or do not live in
is at or above the minimum filing threshold must file. Any Virginia at all) are nonresidents. Also, members of the U.S. armed
“federal area” such as a military or naval reservation, federal agency forces who have another state as their home of record (legal
or federal administration that is inside the geographical boundaries domicile) are generally classified as nonresidents of Virginia, even
of Virginia is considered a location in Virginia and non-active duty though they may be stationed in Virginia for years.
residents of those areas are subject to Virginia income tax just like
residents of any other location in the state. Exceptions for Certain Nonresidents
You may be required to file as a resident in two states if you are an If you are a nonresident of Virginia who commutes daily to work
actual resident of one state and a domiciliary resident of another in Virginia from Kentucky or the District of Colum bia, you do
state (see definitions below). If you are in this situation, you may not have to file if:
be able to take a credit on the return filed in the state of your legal • You have no actual place of abode in Virginia at any time during
domicile. Refer to the instructions for Schedule OSC on Page 33 the year;
of these instructions for more information on the credit for tax paid • Salaries and wages are your only Virginia source income; and
to another state. • Your salaries and wages are subject to income taxation by
Kentucky or the District of Columbia.
Domiciliary Residents
If you are a nonresident of Virginia who is a resident of Maryland,
Anyone who maintains a legal domicile (residence) in Virginia, Pennsylvania or West Virginia and you earn salaries and wages in
whether living in or out of Virginia, is a domiciliary resident. Virginia, you are exempt from filing a Virginia income tax return
This includes members of the U.S. armed forces who have and paying Virginia income tax if:
Virginia as their home of record. Domiciliary residents have their
• Your only income from sources in Virginia is from salaries and
permanent place of residence in Virginia. Any person who has
wages; and
not abandoned their legal domicile in Virginia and established
legal domicile in another state remains a domiciliary resident of • Your salaries and wages are subject to income taxation by
Virginia, even if residing in another jurisdiction for a number of Maryland, Pennsylvania or West Virginia.
years. In determining domicile, the Department considers many If you are a domiciliary resident of Kentucky, Mary land,
factors. Some of the more common indicators of domicile are: Pennsylvania, West Virginia or the District of Co lumbia and
voter registration; motor vehicle and personal property registration; have income from Virginia sources other than wages and salaries,
business pursuits; expressed intent; conduct; leaseholds and situs (such as business income or gain from the sale of a residence), you
of real property owned. must file a Vir ginia Nonresident Individual Income Tax Return,
Form 763, and pay tax on income not specifically exempted above.
Actual Residents Spouses of Military Personnel: For Taxable Year 2018 and after,
Anyone, other than a member of the U.S. armed forces or the U.S. the Servicemember Civil Relief Act (SCRA), as amended by
Congress, who maintains a place of abode (i.e., home) in Virginia Veterans Benefits and Transition Act, provides that the spouse of
for a total of more than 183 days of the taxable year while having a servicemember may to elect to use the same residence for state
legal domicile (residence) in another state or country is an actual tax purposes as that of the servicemember. Under the SCRA, an
resident of Virginia. This category often includes students who electing spouse of a military servicemember may be exempt from
are domiciliary residents of another state while attending college Virginia income tax on wages if the servicemember is present in
in Virginia or the spouses* and dependents of members of the Virginia in compliance with military orders. More information is
U.S. armed forces stationed in Virginia. Although this residency available in Tax Bulletin 19-2 available on the website at www.
classification does not apply to members of the U.S. Congress, it tax.virginia.gov.
does apply to members of their families and staffs.
6

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Tax Withheld in Error by Employer: If Virginia tax was withheld         Form 760. The nonresident spouse must file Form 763. There are 
from your income in error, you should file Form 763-S to obtain         only 3 circumstances in which such a couple can file jointly on the 
a refund.                                                               same return. If both spouses have income and all of the nonresident’s 
If you meet any of the exceptions above and had Virginia withholding,   income is Virginia source income, a joint resident return (Form 
you may need to file Form 763-S, Virginia Special Nonresident Claim     760 ) may be filed. If both spouses elect to determine their joint 
For Individual Income Tax Withheld to claim your refund.                Virginia taxable income as if they were both Virginia residents, a 
                                                                        joint resident return may be filed. Also, if the nonresident spouse 
                   Part-Year Residents                                  has no income at all, a joint resident return may be filed.
You may be a part-year resident if your residency in Virginia began                Members of the Armed Forces
or ended during the taxable year. Residents who move into or out of 
Virginia during the taxable year and do not fall into either category   Active duty pay for members of the armed forces is taxable only in 
below are generally considered full-year residents.                     the state of legal domicile, regardless of where stationed. You must 
                                                                        file as a nonresident if you are in the military, domiciled in another 
•  Virginia residents who move out of Virginia during the taxable 
year and become domiciliary residents of another state are part-        state and have any other income that is from Virginia sources.
year residents, provided they do not move back to Virginia for          The spouse of a military service member may be exempt from 
at least 6 months.                                                      Virginia individual income tax on income from services performed 
•  Those who move into Virginia during the taxable year and             in Virginia if (i) the service member is present in Virginia in 
become either domiciliary or actual residents of Virginia are           compliance with military orders; (ii) the spouse is in Virginia solely 
also considered part-year residents.                                    to be with the service member; and (iii) the spouse elects to use the 
The distinction between full-year and part-year residents is            same residence for state tax purposes as that of the servicemember. 
important in deciding which form to file and what income is taxable     For more information, see Tax Bulletin 09-10 and Tax Bulletin 10-1 
in Virginia. To compute Virginia Adjusted Gross Income (VAGI)           available on the Department’s website at www.tax.virginia.gov. 
and determine if VAGI meets the minimum filing threshold, part-         Use Form 763 if you are in the military, domiciled in another state and 
year residents who file Form 760PY are allowed a subtraction            have any other income that is from Virginia sources. Examples follow.
from federal adjusted gross income equal to the amount of income        If a married couple lives in Virginia for the entire year, but is 
attributable to residence outside Virginia.                             domiciled in Alabama, and has nonmilitary income from Virginia 
If you are a part-year resident and you do not file the correct         sources that is attributable to both spouses, the spouse on active 
form, you will not compute the correct amount of tax. See the           duty must file Form 763, using Filing Status 4. Generally, the state 
next section, “WHICH FORM TO FILE.”                                     of domicile will allow credit for tax paid to Virginia on the earned 
                                                                        income that is taxed in both states. 
          WHICH FORM TO FILE
                                                                        If the nonmilitary spouse’s domicile changed to Virginia during the 
          Residents File Form 760                                       year, Form 760PY must be filed, using Filing Status 3, to pay tax 
File Form 760 if you are a part-year resident and all of your income    on income earned after becoming a Virginia resident. 
came from Virginia sources or was received while you were a             Spouses of Military Personnel: Under the Servicemember Civil 
Virginia resident. This will allow you to claim the full exemption      Relief Act, as amended by the Military Spouses Residency Relief 
and standard or itemized deduction instead of computing partial         Act, a spouse of a military servicemember may be exempt from 
amounts as required for part-year residents filing Form 760PY.          Virginia income tax on wages if (i) the servicemember is present in 
          Part-Year Residents File Form 760PY                           Virginia in compliance with military orders; (ii) the spouse is present 
                                                                        in Virginia solely to be with the servicemember; and (iii) the spouse 
As a general rule, part-year residents file Form 760PY. If 1 spouse is  elects to use the same residence for state tax purposes as that of the 
a full-year resident and the other is a part-year resident, the couple  servicemember. If the spouse is not exempt from Virginia income 
may file together on Form 760PY. The part-year resident spouse          tax see “Married Taxpayers” above. More information is available 
will compute a prorated exemption amount. The full-year resident        in Tax Bulletin 09-10 and Tax Bulletin 10-1 available on the website 
spouse will claim the full exemption amount.                            at www.tax.virginia.gov.
If you are a part-year resident who received Virginia source income, 
as well as other income, during the portion of the year you lived       Unified Nonresident Composite Filers File Form 765
in another state, you need to file 2 Virginia returns for the taxable   Partnerships, S corporations and limited liability companies may file, 
year. File Form 760PY to report the income attributable to your         on behalf of their nonresident partners, shareholders, or members, 
period of Virginia residency. File Form 763, the nonresident return,    a unified return (Form 765) thereby relieving these persons of the 
to report the Virginia source income received as a nonresident.         responsibility of filing a Virginia nonresident individual return. An 
                                                                        owner of a pass-through entity may also need to file a nonresident 
          Nonresidents File Form 763
                                                                        return (Form 763) to report Virginia source income that was not 
Generally, nonresidents with income from Virginia sources must          included on a Form 765. Income reported on a unified return would  
file a Virginia return if their income is at or above the filing        be subtracted on the Form 763 using Code 50 (Pass-Through Entity 
threshold. Nonresidents who earn salaries and wages in Virginia         Income) on Lines 6b - 6d of the Schedule 763 ADJ.
and pay tax on those salaries and wages to the District of Columbia, 
Kentucky, Maryland, Pennsylvania or West Virginia are not                    Other Frequently Used Virginia Forms
required to file if they meet the criteria described in the previous    Virginia Schedule A
section under “Exceptions for Certain Nonresidents.” Residents of          • Required if claiming itemized deductions on the Virginia 
states other than those in “Exceptions for Certain Nonresidents”             return
do not qualify for a filing exception.                                  Schedule 763 ADJ - Required for:
Usually, when 1 spouse is a resident and the other spouse is a             • Additions to federal adjusted gross income
nonresident, each spouse whose income is at or above the filing            • Subtractions from federal adjusted gross income
threshold, must file separately. The resident spouse must file on          • Deductions from Virginia Adjusted Gross Income
                                                                       7

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•      Credit for Low-Income Individuals                                                            Overseas Rule 
•      Addition to tax, penalty and interest
                                                                            If you are living or traveling outside the United States or Puerto 
Schedule ADJS
                                                                            Rico (including persons in the military or naval service on duty 
•      Required for Additions, Subtractions and Deductions 
                                                                            outside the United States and Puerto Rico), you must file your return 
       from Virginia Adjusted Gross Income. in excess of the 
                                                                            by July 1, 2023. Be sure to check the appropriate box to the left of 
       lines provided on Schedule 763 ADJ
                                                                            the name and address section. 
Schedule VAC
•      Required for contributions to Virginia529 Accounts,                  Members of the Military - Members of the armed forces serving 
       ABLEnow Accounts and Other Voluntary Contributions                   in a combat zone receive either the same individual income tax 
Schedule CR                                                                 filing and payment extensions as those granted to them by the IRS, 
•      Required to claim most tax credits. For some Schedule CR             plus an additional 15 days, or a 1-year extension, whichever date 
       credits, other forms are required.                                   is later. All extensions also apply to spouses of military personnel. 
Form 760C                                                                   Service families may wish, however, to file their individual income 
                                                                            tax returns before the extended deadlines to receive refunds. Service 
•      Required to compute the addition to tax for individuals, 
                                                                            members claiming this extension should write “Combat Zone” 
       estates and trusts
                                                                            across the top of their tax returns and on the envelopes used to 
Form 760F                                                                   mail their returns. Such combat zone personnel should similarly 
•      Required to compute the addition to tax for farmers,                 write “Combat Zone” across the top of their correspondence, and 
       fishermen and merchant seamen                                        on the envelope used to mail the correspondence, when responding 
Form760IP                                                                   to any notices issued by the Department regarding tax collection or 
•      Used to make an extension payment                                    examination. More information can be obtained from Tax Bulletin 
                                                                            05-5, available in the Laws, Rules, and Decisions Section of the 
Form CU-7
                                                                            Department’s website at www.tax.virginia.gov.
•      Consumer’s Use Tax Return
                                                                            In addition, every member of the armed services deployed outside 
Form 760ES
                                                                            of the United States is allowed an extension of their due date. 
•      Used to make estimated tax payments                                  The extension will expire 90 days following the completion of 
Form 763-S                                                                  deployment. Service members who claim this extension should 
•      Used by nonresidents to claim a refund of Virginia tax               write “Overseas Noncombat” on the top of their tax returns.
       withheld if not required to file
                                                                                             Extension Requests
Schedule OSC
•      Required to claim credit for taxes paid to another state             Extension Provisions:  Virginia law provides an automatic 6-month 
                                                                            filing extension for income tax returns.  No application for extension 
Form 502FED-1                                                               is required.  The extension is for filing the return, not for payment 
•      Required for partners filing an amended return due to a              of the tax; therefore, you must pay at least 90% of your tax by the 
       federal partnership audit and change in taxable income               due date, May 1 for calendar year filers. To make a payment of 
                                                                            tentative tax, use Form 760IP.
                       WHEN TO FILE
                                                                            If you file your return within 6 months after the due date but do not 
               Calendar Year Filers - May 1, 2023                           meet the 90% payment requirement, an extension penalty of  2% 
If your taxable year is January 1, 2022 - December 31, 2022, your           per month will apply to the balance of tax due with your return from 
individual income tax return must be postmarked no later than               the due date through the date your return is filed, to a maximum 
May 1, 2023, to avoid late filing penalties and interest.                   of 12% of the tax due.  Interest will also accrue on any balance of 
When filing by mail, the envelope must be postmarked by the due             tax due with a return filed within the extension period, regardless 
date.  Put the correct postage on your envelope. If your return is sent     of whether the 90% payment requirement is met.
back to you because of insufficient postage, you are liable for the         If you file your return within 6 months after the due date but do 
penalties and interest if the postmark on the remailed return is after the  not pay the tax due at the time of filing, the unpaid balance will be 
due date. Tax returns or payments of taxes remitted by a commercial         subject to a late payment penalty of 6% per month from the date 
delivery service will be considered timely filed if received in an          of filing through the date of payment, to a maximum of 30%.  The 
envelope or sealed container bearing a confirmation of shipment on          late payment penalty will be assessed in addition to any extension 
or before midnight of the day the return or payment is due.                 penalty that may apply.  The automatic extension provisions apply 
If the due date falls on a Saturday, Sunday or legal holiday, you           only to returns that are filed within 6 months from the due date. If 
may file your return on the next day that is not a Saturday, Sunday         you file your return more than 6 months after the due date, a late 
or legal holiday.                                                           filing penalty of 30% will apply to the balance of tax due with 
                                                                            your return.
                       Fiscal Year Filers 
                                                                            Refund Returns   - You do not need to file an extension if you cannot 
If your taxable year is not January 1 through December 31, your             file by the due date and you are certain that your return will result 
return must be postmarked by the 15th day of the 4th month                  in a refund. This is because the late filing penalty is not assessed on 
following the close of your fiscal year.                                    refund returns. To receive a refund, however, you must file within 
When filing by paper, you should write “FISCAL YEAR FILER”                  3 years of the due date.
across the top of page 1 of your return and enclose a statement             Foreign Income Exclusion- If you qualify for the federal foreign 
indicating the beginning and ending months of your 12-month fiscal          income exclusion and have requested an extension of time for filing 
year. If you file after the due date or do not pay the full amount          your federal return, you may apply for an extension of time to file 
due by the due date, you may have to pay penalties and interest             your state return. You will be granted an extension for 30 days after 
                                                                            the date you expect to qualify for the exclusion. You must apply by 
                                                                           8

- 15 -

letter on or before the 1st day of the 7th month following the close - Schedule VAC - Form 760C or Form 760F
of your taxable year and enclose a copy of the approved federal - Forms 304, 306, or 306B - Form 502FED-1
extension with your return when you file. - Any additional documentation as required.
WHERE TO FILE Do not use staples.
To file by mail, use the mailing address listed on the back cover • Federal Forms
of this booklet for the city or county in which all or the principal - Complete copy of your federal income tax return.
part of income from Virginia sources was derived. Returns can - If claiming credit for income tax paid to another state on
be filed directly with the Virginia Department of Taxation. Most Schedule OSC, enclose a complete copy of the state tax return
nonresident returns can also be filed electronically. filed with the other state.
Do not use staples.
BALANCE DUE RETURNS
Withholding Forms
You can pay by credit card or online, and most taxpayers also
have the option to pay by check. See the “Payment Options” Be sure to include Forms W-2, W-2G, 1099 and VK-1 that indicate
section on Page 16 of these instructions for more details. If you the same amount of Virginia income tax withheld as the amount
can pay by check and choose to do so, make your check payable you claim on your return. Enclose these with your return. When
to the Treasurer of the city or county in which you reside. Make enclosing Form VK-1, fold in half and enclose in front of return.
sure your Social Security Number is on your check and make Payments
a notation that it is your 2022 income tax payment.
Submit check with your return. If paying by credit card, please
To pay by credit card, visit www.tax.virginia.gov/payments to pay check the box on Line 35 of Form 763.
on the Internet. If you choose this option, fill in the check box on
Line 35 of Form 763, indicating this type of payment. You will be Important: If you make your payment by check after filing your
assessed a fee by the company processing the transaction. return, do not submit a copy of your previously filed return with
your payment.
Make an online payment from your checking or savings account for
balance due returns using Web Payments at www.tax.virginia.gov.
If you have already filed your return with your Local Commissioner FORM 763 LINE INSTRUCTIONS
of the Revenue and did not indicate you were paying by credit
card, call your Local Commissioner of the Revenue’s office for the NAME, ADDRESS AND SOCIAL SECURITY NUMBER
correct jurisdiction code prior to initiating your credit card payment. (SSN)
Phone numbers are listed on the inside back cover of this booklet.
Name
Enter your complete name (including middle initial) and mailing
AVOID COMMON MISTAKES
address in the boxes provided. If filing a joint return, Filing Status
• Sign your return. 2, enter the complete name of your spouse. If you are married filing
• Make sure your name, address and Social Security Number(s) separate returns (Filing Status 3 or 4), DO NOT enter your spouse’s
are correct. name in the spouse name box. Instead enter your spouse’s name on
the Filing Status 3 or 4 line below the address box.
• Be sure to complete all applicable check boxes.
• Verify all entries and check all math. Address
Enter your home street address. Do not enter a P.O. Box unless
• If you itemized deductions, make sure you complete Line 10 on mail is not delivered to your street address.
Form 763.
• Be sure to include the front and back of all documents. Social Security Number (SSN)
• Put the correct postage on your envelope. If your return is sent Be sure your Social Security Number is entered correctly. The
back to you because of insufficient postage, you are liable for Social Security Number entered in the “Your Social Security
the penalties and interest if the postmark on the remailed return Number” box, must be the number of the person whose name is
is after the due date. shown first.

• File your original return. Do not file a photocopy. Privacy Act
The Privacy Act of 1974 requires any federal, state or local
HOW TO ASSEMBLE YOUR RETURN government agency that requests individuals to dis close their
If you completed any of the forms or schedules listed below, you Social Security Numbers to inform those individ uals whether
must enclose them with your Virginia return. Place these forms the disclosure is mandatory or voluntary, by what statutory or
behind your Virginia return in the following order. other authority the number is requested and how it will be used.
• If filing both Form 760PY and Form 763, enclose Form 763 The following information is provided to comply with these
behind Form 760PY so that the title of Form 763 can be seen requirements.
over the top of the title of Form 760PY. Enclose a statement Disclosure of the Social Security Number is mandatory pursu ant
over the Form W-2 on Form 760PY stating that “Form 763 is to these instructions, as set forth under Va. Code § 58.1-209. The
enclosed behind Form 760PY.” Social Security Number is used as a means of identification for
• Virginia Forms the filing and retrieval of income tax returns and is also used to
verify the identity of individuals for income tax refund purposes.
- Schedule 763 ADJ - Virginia Schedule A
- Schedule ADJS - Schedule OSC
- Schedule CR - Schedule of Income
9

- 16 -

Date of Birth filing status on your fed eral return, check the “Single” filing status
Please be sure to provide this information. It is used to assist in the box and the “Head of Household” box.
verification of taxpayer identity. If you are filing a joint return, enter
your date of birth and your spouse’s date of birth in the same order Married, Filing Joint Return (Filing Status 2)
as your names and Social Security Numbers. BOTH spouses must have Virginia source income.
You and your spouse may choose to file a joint return if both have
City or County Virginia Source Income and:
Enter the name of the city or county where the principal place of • you computed your federal income tax liabilities together on a
business, employment or income source in Virginia is located. joint federal return; or
Check the appropriate city or county box, and enter, in the next • neither of you was required to file a federal return.
box to the right, the 3-digit locality code from the back cover of
this booklet for the city or county you entered. When using Filing Status 2 or 3 on Form 763, your spouse’s
exemption is in cluded in the “Spouse” column. Do not claim your
spouse as a dependent.
CHECK BOXES
Married, Spouse Has No Income from Any Source (Filing
Below the name and address section, there are several check boxes.
Status 3)
Please check all boxes that apply.
Both spouses must file under this status if:
• Amended Return • federal income tax liabilities are determined on a joint federal
Check this box if this is an amended return. For more return; or
information, please refer to the “Amended Return” section of
• neither files a federal return; or
these instructions.
• one spouse files a separate return and the other spouse has no
• Amended Return Reason Code gross income and was not a dependent of another taxpayer. Note
If this is an amended return, enter reason code in box. See that in this case, the standard deduction is limited to $8,000.
reason code chart on Page 4 of these instructions.
• Dependent on Another’s Return Married, Filing Separate Returns (Filing Status 4)
Check the box if you can be claimed as a dependent on someone A separate return must be filed if one of the following applies:
else’s return. If you check this box, see the instruction for Line 11.
• both spouses are nonresidents and both have income from
• Name(s) and Address Different Than Shown on 2021 Virginia sources, but do not elect to file jointly;
Virginia Return • both spouses are nonresidents and both have income, but only
Check this box if your name or your spouse’s name or address one has income from Virginia sources; or
is different than the one shown on your 2021 Virginia Return.
• one is a resident and the other is a nonresident with income from
• Qualifying Farmer, Fisherman or Merchant Seaman Virginia sources and they do not elect to file a joint res ident
Check this box if you are a self-employed farmer, fishermen return.
or merchant seaman and at least two-thirds of your gross
income is from those employments. This information is used A spouse may claim only those personal exemptions, itemized
to identify farmers, fishermen and merchant seamen subject to deductions and other deductions that could have been claimed
special rules for paying estimated tax. See “Addition To Tax had a separate federal return been completed. If the number of
For Underpayment Of Tax” section in these instructions for dependent exemptions or the amount of itemized deductions cannot
details. be accounted for separately, they must be proportionately allocated
• Overseas on Due Date between each spouse based on the income attributable to each. For
Check this box if you were living or traveling outside the exam ple, if you file a joint federal return, one of you is a nonresident
United States and Puerto Rico (including serving in the military and you are unable to account separately for the child and dependent
or naval service), on May 1, 2023. You must file your return care deduction, that deduction must be proportionately allocated
by July 1, 2023. between each spouse based on the income attributable to each. One
spouse may never claim less than a whole personal exemption.
• Earned Income Tax Credit Claimed on Federal Return Even in the case where spouses have equal income and one child,
If you claimed an Earned Income Tax Credit on your 2022 only one spouse may claim that child.
federal return, enter the amount claimed.
EXEMPTIONS
FILING STATUS Enter the number of exemptions allowed in the appropriate boxes.
Enter the correct number in the box to identify your filing status. The first exemption box has been completed for you.
In most cases, your filing status will be the same as the one you Section 1
selected on your federal return.
Dependents
If claiming Filing Status 3 or Filing Status 4, enter your spouse’s Generally, you may claim the same number of dependent
name on the line provided in the Filing Status section and your exemptions allowed on your federal re turn. If you are using Filing
spouse’s Social Security Number in the name and address section Status 3 or 4, see the Filing Status instructions in the previous
of the return. section for the rules on claiming dependents. You may never claim
less than a whole exemption. The same dependent may not be
Single (Filing Status 1)
claimed on separate returns.
Use this filing status if you claimed one of the following federal
Multiply the sum of the exemptions claimed in the “You” and
filing status es on your federal return: Single, Head of Household,
or Qualifying Widow(er). If you claimed the Head of Household “Dependents” boxes by $930.

- 17 -

Section 2 If you or your spouse are not claiming a disability subtraction or a
65 or Over Credit for Low-Income and your birth date is on or before January
1, 1958, please read the information below to determine if you
For the 2022 taxable year, taxpayers born on or before January 1, qualify for an age deduction and how to compute the amount of
1958, may qualify to claim an age deduction based on their birth the age deduction you may claim for 2022.
date, filing status and income.
Enter Birth Date
Blind
Enter your birth date in the name and address section on Page 1.
To qualify for the additional personal exemption for the blind, you
must have been consid ered blind for federal income tax purposes. • For Filing Status 1, enter your birth date.
• For Filing Status 2, 3 and 4, enter your birth date and your
Multiply the sum of exemptions claimed for “65 or over” and
spouse’s birth date. Both birth dates are required even if only
“Blind” by $800. one qualifies for an age deduction.
Exemption Amount
Notice to ALL Married Taxpayers
Add the dollar amount from “Total Section 1” box to the dollar
amount from “Total Section 2” box. Enter this amount on Line 12. A married taxpayer’s income based age deduction is always
determined using the married taxpayers’ joint adjusted federal
HOW TO ENTER NUMBERS adjusted gross income or “AFAGI.” Regardless of whether you are
Round to Whole Dollars: To improve return preparation filing jointly or separately, if you are married, your income based
accuracy and speed the processing of your return, all amount age deduction is determined using both spouse’s income.
entries on your return must be rounded to the nearest dollar. In addition, if both spouses are claiming an income based age
Amounts less than 50 cents are to be rounded down while all regardless of whether filing jointly or separately, the
deduction,
amounts 50 cents - 99 cents are to be rounded up. married taxpayers must compute a joint age deduction first and then
Negative Numbers: Enter negative numbers (less than 0) in the joint age deduction is allocated to each taxpayer.
brackets. For example, if your federal adjusted gross income
was negative 12,000 enter this as [12,000]. Taxpayers Age 65 and Older
If you, or your spouse if you are married, were born on or before
Line 1 - Adjusted Gross Income January 1, 1958, you may qualify to claim an age deduction of
Enter the total amount of your federal adjusted gross income from up to $12,000 each for 2022.
your federal income tax return. Do not enter your federal taxable The age deduction you may claim will depend upon your birth date,
income. filing status and income.
Where spouses have filed a joint return for federal income tax If your birth date is:
purposes and have not elected to file a joint Virginia income tax
• On or before January 1, 1939
return, such items allowable for Virginia income tax purposes must
be allocated and adjusted as follows: Your age deduction is not income based. You may claim an
age deduction of $12,000. If you are married, each spouse
• Each spouse must claim their income. Income must be allocated born on or before January 1, 1939, may claim a $12,000 age
to the spouse who earned the income and with respect to whose deduction. For a spouse born after January 1, 1939, the age
property the income is attributable. deduction for that spouse is based on the criteria below.
• Allowable adjustments to federal gross income with respect to • On or between January 2, 1939, and January 1, 1958
trade, business, production of income or employment must be
Your age deduction is based on your income. A taxpayer’s
allocated to the spouse to whom they relate.
income, for purposes of determining an income based age
Line 2 - Additions from Schedule 763 ADJ deduction, is the taxpayer’s adjusted federal adjusted gross
Complete Schedule 763 ADJ, Lines 1 through 3 and enter the income or “AFAGI”.
amount from Line 3. A taxpayer’s AFAGI is the taxpayer’s federal adjusted gross
Line 3 - Total income, modified for any fixed date conformity adjustments,
minus taxable Social Security and Tier 1 Railroad benefits.
Add Lines 1 and 2 and enter the total.
Line 5 - Social Security and Equivalent Tier 1 Railroad
Line 4 - Age Deduction
Retirement Act Benefits
Are you eligible to claim an age deduction? Enter the amount of Title II Social Security Act Benefits and
If claiming an Age Deduction, see the Age Deduction instructions Equivalent Tier 1 Railroad Retirement Act Bene fits included in
and complete the Age Deduction Worksheet on Page 12 in order adjusted gross income on your federal income tax return due to
to calculate the Qualifying Age Deduction. IRC § 86. This is the amount reported as taxable social security
For 2022, taxpayers born on or before January 1, 1958 may qualify benefits on your federal return.
to claim an age deduction based on birth date, filing status and Do not include Tier 2 Railroad Retirement Benefits and Other
income. A taxpayer who qualifies to claim an age deduction may Railroad Retirement and Railroad Unemployment Benefits. See
NOT also claim a disability income subtraction, Credit for Low- instructions for Schedule 763 ADJ to determine if these benefits
Income Individuals, or Virginia Earned Income Credit. can be included as other subtractions.
For married taxpayers, each eligible spouse may take either an age Line 6 - State Income Tax Refund or Overpayment Credit
deduction or a disability income subtraction. Neither spouse may
claim an age deduction if one spouse claimed a Credit for Low- Enter the state income tax refund that you reported as income on
Income Individuals or Virginia earned income credit, even if filing your federal return. State, local or foreign income taxes withheld
separate returns. Claim the deduction or subtraction that gives you from your salary, estimated tax payments or payments made on tax
the greatest tax benefit. for a prior year to such taxing authority may be deducted on your

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AGE 65 AND OLDER INCOME BASED 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 required to complete this worksheet. Married taxpayers, regardless of whether filing jointly or separately or
whether one or both spouses are claiming an income based age deduction, always enter the combined total of your and your spouse’s
income.
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 eligible to claim 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 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) subtractions, 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.
A. Filing Status 1, Single: Enter $50,000.
B. All Married Taxpayers: Enter $75,000.

10. If Line 8 is less than Line 9, your AFAGI is below the threshold. 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 You
deduction here and on your return.
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 here and 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 claiming an income-based age deduction: Spouse
DIVIDE LINE 14 BY 2
Enter here and on your return (for nonresident taxpayers, Form 763, enter on Line 4a and 4b, as
appropriate). You

- 19 -

federal return for the year withheld or paid. The federal deduction is     Enter the applicable standard deduction amount shown below on 
for the amount paid rather than the tax liability, so a refund or credit   Form 763, Line 11.
is generally treated as taxable income (a recovery of an excessive           Filing                                          Standard 
deduction) on the federal return. Since Virginia does not allow the          Status                                          Deduction
state and local income tax deduction, a federally taxable refund or        1.  Single.......................................................................$8,000
overpayment credit is to be subtracted from federal adjusted gross 
income on the Virginia return.                                             2.  Married, filing joint return ......................................$16,000
                                                                           3.  Married, spouse has no income from any source ....$8,000
Line 7 - Subtractions from Schedule 763 ADJ
                                                                           4.  Married, filing separate return.................................$16,000
Complete Schedule 763 ADJ, Lines 4 through 7, and enter the 
amount from Line 7.                                                        Dependent’s Limited Standard Deduction
Line 8 - Subtotal                                                          If you could be claimed as a dependent on the federal income tax 
                                                                           return of another taxpayer, your allowable standard deduction may 
Add Lines 4a, 4b, 5, 6 and 7 and enter the total.                          not exceed the amount of your earned income. This rule applies to 
Line 9 - Virginia Adjusted Gross Income                                    dependents of all ages, including children under age 19 and full-
                                                                           time students under 24 years old who are eligible to be claimed as 
Subtract Line 8 from Line 3 and enter the result.
                                                                           a dependent on their parent’s return.
You are not required to file an individual income tax return if:           Remember to check the box on the front of Form 763 if you can 
•  you are single (Filing Status 1) and Line 9 is less than $11,950;       be claimed as a dependent on another’s return. 
•  you are married, filing a joint return (Filing Status 2) and Line       Your maximum standard deduction for Line 11 is the lesser of 
9 is less than $23,900; or                                                 EARNED INCOME; or
•  you are married and your spouse has no income from any source           1.  $8,000 if you are single (Filing Status 1)
(Filing Status 3) or you are married filing a separate return from         2.  $16,000 if you are married filing a joint return (Filing Status 2)
your spouse (Filing Status 4) and Line 9 is less than $11,950.
                                                                           3.  $8,000 if you are filing a separate return from your spouse (Filing 
The filing threshold amount for a dependent (regardless of age)            Status 3 or 4).
is the same as for any other individual (even if the dependent’s 
standard deduction would be limited on Line 11).                           Example: A person claimed as a dependent on another taxpayer’s 
                                                                           return has $4,200 interest from a bank account (unearned income) 
If you are not required to file a return, but had income tax with held     and $1,200 from a summer job (earned income). The standard 
or made estimated income tax payments, take the following steps            deduc tion is $1,200 (the lesser of earned income or $8,000). If this 
to claim your full refund:                                                 dependent had earned income of $5,200 from the summer job, the 
•  complete Lines 10 through 17 and enter “0” as your tax  on Line 18.     full standard deduction of $8,000 would be allowed. All dependents 
•  complete Lines 19a through 36. You are entitled to a full               are subject to the limitation. This includes children under age 19 
  refund because your income is below the filing threshold.                and full-time students under the age of 24 who are eligible to be 
                                                                           claimed as dependents on their parents’ returns. Remember to 
If you are required to file a return, continue to Line 10.                 check the box on Page 1 of the Form 763 if you can be claimed as 
Line 10 - Itemized Deductions                                              a dependent on someone else’s return and had unearned income. 
                                                                           NOTE: The return of a taxpayer claiming a child (or other person) 
You must claim itemized deductions on your Virginia return if you          as a dependent is not affected if the child is required to claim a 
claimed itemized deductions on your federal return. The copy of            limited standard deduction.
your federal income tax return enclosed with Form 763 must 
include federal Schedule A.                                                Line 12 - Exemption Amount
If you claimed itemized deductions, enter the amount from Line             Add the dollar amount from Exemption Section 1 to the dollar 
19 of the  Virginia  Schedule A and enclose  this schedule  with           amount from Exemption Section 2.
your return. See the Virginia Schedule A instructions for more             Line 13 - Deductions from Schedule 763 ADJ 
information.                                                               Note: Additional information regarding deductions and other 
Line 11 - Virginia Deductions                                              changes required as a result of the 2022 General Assembly Session 
If you did not claim itemized deductions on your federal income            are provided in and 22-1  posted on the Department’s website at 
tax return, you must claim the standard deduction on your Virginia         www.tax.virginia.gov.
income tax return.                                                         If you reported any deductions on Schedule 763 ADJ, enter the 
New legislation enacted during the 2022 General Assembly                   total amount from Line 9.
increases the standard deduction contingent on annual revenue 
                                                                           Line 14 - Subtotal
growth of at least five percent for the six-month period of July 2022 
through December 2022. The standard deduction increases from               Add Lines 10, 11, 12, and 13 and enter the total.
$4,500 to $8,000 for single filers and from $9,000 to $16,000 for          Line 15 - Taxable Income Computed as a Resident
married filers filing jointly. If the five percent growth rate is not 
                                                                           Subtract Line 14 from Line 9 and enter the result.
met, the standard deduction will be $7,500 for single individuals 
and $15,000 for married persons filing jointly. The increase in the        Line 16 - Percentage from Nonresident Allocation 
standard deduction is scheduled to sunset after Taxable Year 2025                   Percentage Table
and revert to the standard deduction amounts that applied prior to         Complete the Nonresident Allocation Percentage Table on Page 2 of 
Taxable Year 2019: $3,000 for single filers and $6,000 for married         Form 763, Lines 1 through 15 and enter the percentage from Line 
couples filing jointly.                                                    15 on Line 16 of the Form 763. Enter 100% if all of your income 
                                                                           is from Virginia sources.

                                                                         13

- 20 -

NOTE: Compute the percentage amount to one decimal place                   Line 24 - Credit for Tax Paid to Another State
(example: 5.4%) not to exceed 100% or an amount less than 0. 
                                                                           Generally, Virginia will not allow taxpayers filing nonresident 
If the percentage amount is not entered as one decimal place, the 
                                                                           individual income tax returns to claim credit for income tax paid 
processing of your return may be delayed.
                                                                           to another state. The only exception to the above rule involves 
Line 17 - Nonresident Taxable Income                                       income taxes paid to the following states:
Multiply the amount shown on Line 15 by the percentage shown                • Arizona           • District of Columbia
on Line 16 and enter the result.                                            • California        • Oregon
Line 18 - Income Tax                                                       If you are a resident of one of the above states and have Virginia 
Enter the tax from the Tax Table included in these instructions.           source income as a “nonresident” and the income is taxed by both 
If Line 17 exceeds the maximum amount listed in the Tax Table,             Virginia and the other state, you are eligible for this credit.
compute the tax using the Tax Rate Schedule.                               After you have completed Schedule OSC, enter the credit amount 
Line 19a - Your Virginia Income Tax Withheld                               from Schedule OSC on Line 24. See instructions for Schedule 
                                                                           OSC on Page 33.
Enter the amount shown as Virginia income tax withheld on Forms 
W-2, W-2G, 1099 or VK-1. Each form must show Virginia as the               Line 25 - Credits from Schedule CR
state where the income tax was withheld. Enclose the forms with            Complete Schedule CR and enclose it with your return to claim 
your return.                                                               the following tax credits. For some credits, other Virginia forms are 
Line 19b - Spouse’s Virginia Income Tax Withheld                           also required. To obtain Schedule CR, Schedule CR Instructions 
                                                                           and these other credit forms, see Page 4, Where to Get Forms.
Enter the amount shown as Virginia income tax withheld on Forms 
W-2, W-2G, 1099 or VK-1. Each form must show Virginia as the state         For details on these credits and information on carryover and pass-
where the income tax was withheld. Enclose  the forms with  your return.   through provisions, refer to Schedule CR,  Schedule CR instructions 
                                                                           and the organizations or forms specified.
Withholding Forms: To receive credit for withholding, you must 
enclose withholding statements (Forms W-2, W-2G, 1099 and                   The following table lists all the credits that can be claimed 
VK-1) with your return. Make sure these withholding forms are               against individual income tax. For more information, 
easy to read and indicate the same amount(s) of withholding as you                        visit www.tax.virginia.gov.
claim. Also, these statements must show the correct Social Security         •  Trust Beneficiary Accumulation Distribution Tax Credit
Numbers and that the withholding was paid to Virginia. Enclose 
these forms with your Form 763. If you need a corrected Form W-2,           •  Enterprise Zone Act Tax Credit
W-2G, 1099 or VK-1, you must contact the issuer of that form.               •  Neighborhood Assistance Act Tax Credit
Line 20 - 2022 Estimated Income Tax Payments                                •  Recyclable Materials Processing Equipment Tax Credit
Enter the amount of 2022 Virginia estimated income tax payments.            •  Conservation Tillage Equipment Tax Credit
Line 21 - Income Tax Carryover from Prior Year                              •  Precision Fertilizer and Pesticide Application Equipment 
Enter any estimated income tax carryover from your 2021                     Tax Credit 
individual income tax return.                                               •  Vehicle Emissions Testing Equipment and Clean-Fuel 
Line 22 - Extension Payments                                                Vehicle Tax Credit
Enter the total tentative tax payment made with Form 760IP.                 •  Major Business Facility Job Tax Credit
Line 23 - Tax Credit for Low-Income Individuals or Virginia                 •  Foreign Source Retirement Income Tax Credit
Earned Income Credit                                                        •  Historic Rehabilitation Tax Credit
If your total family income does not exceed the federal poverty             •  Qualified Equity and Subordinated Debt Investments Tax 
guidelines or you claimed the federal Earned Income Credit, you             Credit
may be eligible to claim the Credit for Low-Income Individuals or           •  Waste Motor Oil Burning Equipment Tax Credit
the Virginia Earned Income Credit. Individuals who are dependents 
on another taxpayer’s return are not eligible for either credit.            •  Biodiesel and Green Diesel Fuels Tax Credit
These credits may not be claimed if you, your spouse, or any                •  Livable Home Tax Credit (formerly Home Accessibility 
dependent claims any of the following:                                      Features for the Disabled)
•  Virginia National Guard subtraction                                      •  Riparian Waterway Buffer Tax Credit
•  Military pay subtraction (first $15,000)                                 •  Land Preservation Tax Credit
•  Subtraction for first $15,000 for state and federal employees            •  Community of Opportunity Tax Credit
whose annual salary is $15,000 or less
                                                                            •  Green Job Creation Tax Credit
•  Exemption for taxpayers who are blind or age 65 and over
                                                                            •  Farm Wineries and Vineyards Tax Credit
•  Age deduction
If you are eligible, calculate these credits by completing Schedule         •  International Trade Facility Tax Credit
763 ADJ, Lines 10 through 17. Enter the credit amount from Line             •  Port Volume Increase Tax Credit
17 of Schedule 763 ADJ on Line 23 of Form 763. See instructions             •  Barge and Rail Usage Tax Credit
for Schedule 763 ADJ starting on Page 18. 
                                                                            •  Research and Development Expenses Tax Credit

                                                                         14

- 21 -

   •  Education Improvement Scholarships Tax Credit                        websites, shopping networks, mail order catalogs, and any out-of-
   •  Major Research and Development Expenses Tax Credit                   state retailers. Taxable items include, but are not limited to, food, 
                                                                           furniture, carpets, clothing, linens, appliances, computers, books, 
   •  Food Crop Donation Tax Credit                                        CDs, DVDs,  artwork, antiques and jewelry.  Separately  stated 
   •  Worker Training Tax Credit                                           shipping and delivery  charges are  not taxable,  but “handling” 
   •  Virginia Housing Opportunity Tax Credit                              and any combined “shipping and handling” charges are taxable.  
                                                                           Nonprescription drugs and proprietary medicines purchased for 
   •  Beneficial Hardwood Management (Reforestation and                    the cure, mitigation, treatment, or prevention of disease in human 
       Afforestation) Tax Credit                                           beings are exempt from the tax. 
   •  Coalfield Employment Enhancement Tax Credit                          Tax Rates:
   •  Motion Picture Production Tax Credit                                 The general sales tax rate for Virginia is 5.3% (4.3% state tax and 
   •  Agricultural Best Management Practices Tax Credit                    1 % local tax).
   •  Conservation Tillage and Precision Agricultural                      • Northern Virginia and Hampton Roads regions - There is an 
       Equipment Tax Credit                                                  additional 0.7% state tax imposed in the localities that make 
   •  Pass-Through Entity Elective Tax Payment Credit                        up Northern Virginia and Hampton Roads, making the rate in 
                                                                             these areas 6% (5% state tax and 1% local tax).
Line 26 - Total Payments and Credits                                       • Historic Triangle Region - There is an additional 1.0% state 
Add Lines 19a through 25 and enter the amount.                               tax imposed in the localities that make up Historic Triangle.  
Line 27 - Income Tax You Owe                                                 These localities are within the Hampton Roads Region, making 
                                                                             the rate in these areas 7% (6% state tax and 1% local tax).
If Line 18 is larger than Line 26, enter the difference.
                                                                           • Central Virginia Region - Effective October 1, 2020, there is 
Line 28 - Overpayment Amount                                                 an additional 0.7% state tax imposed in the localities that make 
If Line 26 is larger than Line 18, enter the difference.                     up Central Virginia Region making the rate in these areas 6% 
Line 29 - Credit to 2022 Estimated Income Tax                                (5% state tax and 1% local tax).
Enter the amount of the net overpayment amount from Line 28 to             • Additional Local Option Tax - Several localities have adopted 
be credited to 2023 estimated tax.                                           an additional 1% local option sales and use tax. This tax is 
                                                                             in addition to the one percent general local sales and use tax 
Line 30 - Virginia529 and ABLE Contributions                                 authorized under current law. The combined tax in these localities 
If you would like to contribute some or all of your refund to one            is 6.3% (4.3% state tax, 1% local tax and 1% additional local 
or more Virginia529 and ABLE accounts, enter the amount from                 option tax). See participating localities under the 6.3%  tax 
Schedule VAC, Part I, Section B, Line 6.                                     rate below.
Line 31 - Other Contributions from Schedule VAC                            • During 2022, Sales of eligible food items and personal hygiene 
If you contributed to one or more other voluntary contribution               products are subject to a reduced sales tax rate of 2.5% (1.5% 
organizations  listed  in the income  tax instructions,  enter  the          state tax and 1% local tax).
amount from Schedule VAC, Part II, Section D, Line 14.                     7% General Rate 
Line 32 - Addition to Tax, Penalty and Interest                            Apply the 7% rate to items delivered to locations in the Historic 
Enter the total adjustments from Schedule 763 ADJ, Line 21.                Triangle region:
If you leave Line 32 blank, the Department will compute the                                 Historic Triangle Region
addition to tax, penalty and interest for you and then send you a bill,      •  James City County          •   York County
if applicable. If your income varied during the year, however, you           •  Williamsburg City
may be entitled to a lower addition to tax than what the Department 
would automatically compute. In such cases, you should complete            6.3% General Rate
Form 760C to show when the income was received and what the                Apply the 6.3% rate to items delivered to the following localities: 
addition to tax should be.                                                 Charlotte, Gloucester, Halifax, Henry, Northampton and Patrick. 
Enclose Form 760C or Form 760F (for Farmers, Fishermen                     Effective  July 1, 2022, the  City  of Danville  also  adopted  an 
or Merchant Seamen) even if you computed no addition to                    additional 1% local option sales and use tax.
tax /or if you are claiming one of the exceptions that voids the           6% General Rate
addition to tax.
                                                                           Apply the 6% rate to items delivered to locations in the Hampton 
Line 33. Sales and Use Tax (Consumer’s Use Tax)                            Roads and Northern Virginia regions:
If you purchased merchandise from retailers without paying sales                            Hampton Roads Region
tax you must pay the sales tax directly to the Department. When              •  Chesapeake City              • Franklin City
retail sellers do not collect sales tax, it becomes the purchaser’s          •  Hampton City                 • Newport News City
responsibility to pay the sales tax (i.e., consumer’s use tax).              •  Norfolk City                 • Poquoson City
Report any sales tax amount you owe on your return. If you do                •  Portsmouth City              • Suffolk City
not owe sales tax, check the corresponding box on your form.                 •  Virginia Beach City          • Isle of Wight County
                                                                             •  Southampton County
Taxable Purchases                                                                           Northern Virginia Region
In general, the Virginia sales and use tax applies to all purchases,         •  Alexandria City              • Fairfax City
leases, or rentals of tangible  personal property. Regardless of             •  Falls Church City            • Manassas City
the source of the purchase, if you were not charged sales tax                •  Manassas Park City           • Arlington County
and your purchases are shipped or brought into Virginia, you are             •  Fairfax County               • Loudoun County
required to pay the use tax. This includes purchases made through       15   •  Prince William County

- 22 -

                  Central Virginia Region                                                Sales Tax Estimation Table
•     Charles City County             • Henrico County                 Use this to estimate the amount you owe for unpaid sales tax.  See 
•     Chesterfield County             • New Kent County                                  instructions for guidance
•     Goochland County                • Powhatan County                Estimated                         Sales Tax
•     Hanover County                  • Richmond City                  Taxable 
                                                                       Purchases
5.3% General Rate                                                      At    But                 General Merchandise          Food and 
Apply in all other Virginia cities and counties.                       least less                                             Personal 
                                                                             than                                             Hygiene 
2.5%  Food  For Home  Consumption  and  Personal  Hygiene                                                                     Products
Products Tax Rate                                                                        7%      6.3%    6%          5.3%        2.5% 
During 2022, the 2.5% rate applies in all  Virginia cities and                           Rate    Rate    Rate        Rate        Rate
counties.                                                              $775  $800        $    55 $    50 $    47     $    42    $    20 
You can use the table below to estimate the tax you owe for            $800  $825        $    57 $    51 $    49     $    43    $    20 
purchases under $1,000. For purchases of $1,000 or more use the        $825  $850        $    59 $    53 $    50     $    44    $    21 
worksheet at the end of this section.                                  $850  $875        $    60 $    54 $    52     $    46    $    22 
                  Sales Tax Estimation Table                           $875  $900        $    62 $    56 $    53     $    47    $    22 
  Use this to estimate the amount you owe for unpaid sales tax.  See   $900  $925        $    64 $    57 $    55     $    48    $    23 
                  instructions for guidance                            $925  $950        $    66 $    59 $    56     $    50    $    23 
  Estimated                           Sales Tax                        $950  $975        $    67 $    61 $    58     $    51    $    24 
  Taxable                                                              $975  $1,000      $    69 $    62 $    59     $    52    $    25 
  Purchases
At        But               General Merchandise           Food and     The Department may review your account and send you a bill if it 
least     less                                            Personal     is determined you underestimated your tax liability.
          than                                            Hygiene 
                                                          Products                  Sales and Use Tax Worksheet
                  7%        6.3%        6%      5.3%      2.5%                                   A. General          B. Food and 
                  Rate      Rate      Rate       Rate     Rate                                   Merchandise         Personal 
$     -   $  25   $       1 $       1 $       1 $       1 $       0                              5.3%, 6.0%,         Hygiene 
                                                                                                 6.3% or 7%*         Products 
$  25     $  50   $       3 $       2 $       2 $       2 $       1
                                                                                                                      2.5%
$  50     $  75   $       4 $       4 $       4 $       3 $       2    1. Enter Taxable 
$  75     $100    $       6 $       6 $       5 $       5 $       2       Purchases
$100      $125    $       8 $       7 $       7 $       6 $       3    2. Multiply by sales 
$125      $150    $    10   $       9 $      8  $      7  $      3        tax rate
                                                                       3. Add Line 2, 
$150      $175    $    11   $    10   $    10   $       9 $       4       Columns A and B
$175      $200    $    13   $    12   $    11   $    10   $       5       Enter the total on Form 763, Line 33.  If you have no 
$200      $225    $    15   $    13   $    13   $    11   $       5       sales and use tax to report, you must check the box on 
$225      $250    $    17   $    15   $    14   $    13   $       6       Form 763, Line 33.
$250      $275    $    18   $    17   $    16   $    14   $       7       *Use the tax rate for your city or county
$275      $300    $    20   $    18   $    17   $    15   $       7 
$300      $325    $    22   $    20   $    19   $    17   $       8    Line 34 - Subtotal
$325      $350    $    24   $    21   $    20   $    18   $       8    Add Lines 29 through 33 and enter the amount. 
$350      $375    $    25   $    23   $    22   $    19   $       9 
                                                                       Line 35 - Amount You Owe
$375      $400    $    27   $    24   $    23   $    21   $    10 
                                                                       IF YOU OWE TAX on Line 27, add Lines 27 and 34.
$400      $425    $    29   $    26   $    25   $    22   $    10 
$425      $450    $    31   $    28   $    26   $    23   $    11                                — OR —
$450      $475    $    32   $    29   $    28   $    25   $    12      If Line 28 is an OVERPAYMENT and Line 34 is LARGER THAN 
$475      $500    $    34   $    31   $    29   $    26   $    12      Line 28, enter the difference.  This is the amount you owe.
$500      $525    $    36   $    32   $    31   $    27   $    13 
                                                                                         PAYMENT OPTIONS
$525      $550    $    38   $    34   $    32   $    28   $    13 
                                                                       If your bank does not honor your payment to the Department, the 
$550      $575    $    39   $    35   $    34   $    30   $    14      Department may impose a penalty of $35, as authorized by Va. Code   
$575      $600    $    41   $    37   $    35   $    31   $    15      § 2.2-614.1. This penalty will be assessed in addition to any other 
$600      $625    $    43   $    39   $    37   $    32   $    15      penalties, such as the penalty for late payment of tax.
$625      $650    $    45   $    40   $    38   $    34   $    16      The fastest and easiest way to make your payments is to file and 
$650      $675    $    46   $    42   $    40   $    35   $    17      pay online with VATAX Online Services for Individuals or with 
$675      $700    $    48   $    43   $    41   $    36   $    17      eForms.  Payments are made electronically and you may schedule 
$700      $725    $    50   $    45   $    43   $    38   $    18      payments to be made on a future date. An electronic return payment 
                                                                       can also be made through e-File.
$725      $750    $    52   $    46   $    44   $    39   $    18 
$750      $775    $    53   $    48   $    46   $    40   $    19 

                                                                     16

- 23 -

You must submit your payment electronically if: Bank Account Number: Enter your bank account number up to 17
• any installment payment of estimated tax exceeds $1,500; digits. Do not enter hyphens, spaces or special symbols. Do not
include the check number.
• any payment made with regard to a return or an extension of
time to file exceeds $1,500; or Refund Check
If you prefer to have your refund mailed to you, or if the destination
• the total estimated income tax due for any taxable year
of the funds is outside the territorial jurisdiction of the United
exceeds $6,000.
States, do not complete the Direct Bank Deposit information.
If you are not required to submit payments electronically, you
have the option to pay by check. Nonresident Allocation Percentage Table
Check Complete this table to determine the percentage of your income
Make your check payable to the Treasurer or Director of Finance derived from Virginia sources. Each type of income listed is from
of the city or county in which all or the principal part of income TOTAL INCOME shown on the federal individual income tax
from Virginia sources was derived. See the inside back cover of this return with the exception of Lines 12 and 13. Do not include any
booklet for a listing of localities. Make sure your Social Security income that was already included on a unified nonresident return.
Number is on your check and make a notation that it is your 2022 Lines 1 through 13, Column A:
Virginia income tax payment. Submit your check with your return.
Important: If you make your payment by check after filing your Lines 1 Through 11
return, do not submit a copy of your previously filed return with For each type of income listed, enter in Column A the amount
your payment. reported as income on your federal individual income tax return.
Credit Card NOTE: Do not reduce this income by any adjustments to income
If you file your return locally, call your Commissioner of the shown on your federal individual income tax return.
Revenue’s office for instructions on how to pay. Phone numbers Line 12 - Interest on Obligations of Other States
are listed on the back cover of this booklet. Enter the amount from Schedule 763 ADJ, Line 1.
If you file electronically or mail your return directly to the
Department of Taxation, visit www.tax.virginia.gov/payments to Line 13 - Lump-Sum Distributions/Accumulation
pay on the Internet. The company processing the transaction will Distributions
assess an additional fee. Prior to payment, you will be informed Enter the total lump-sum and accumulation distri butions included
of the fee and will have the option to cancel the transaction at that on Line 3 of Schedule 763 ADJ.
time with no charge.
Lines 1 Through 13, Column B:
After you complete the transaction be sure to check the box on
For each type of income listed in Column A, enter in Column B the
Line 35 indicating that you have arranged for a credit or debit
portion of the income that is from Virginia sources. Income from
card payment.
Virginia sources includes:
Online 1. Items of income gain, loss and deductions attributable to:
Make an online payment from your checking or savings account for a. The ownership of any interest in real or tangible personal
balance due returns using Web Payments at www.tax.virginia.gov. property in Virginia;
Line 36 - Amount to Be Refunded to You b. A business trade, profession, or occupation carried on in
If Line 28 is larger than Line 34, subtract Line 34 from Line 28 Virginia; and
and enter the refund amount. If you are due a refund and do not c. Prizes paid by the Virginia Lottery Department and gambling
com plete Line 36, your refund may be delayed. winnings from wagers placed or paid at a location in Virginia.
REFUND OPTIONS 2. Income from intangible personal property, including annui ties,
dividends, interest, royalties and gains from the dis position of
Direct Deposit - Get your refund faster! intangible personal property employed by an individual in a
The Commonwealth of Virginia will no longer issue individual business, trade, profession or occupation carried on in this state
income tax refunds through debit cards. (for example: dividend income from a Virginia S corporation).
Have your refund deposited directly into your bank account. If 3. Exception for Certain Nonresidents: Residents of Kentucky,
the ultimate destination of your refund is to a financial institution Maryland, Pennsylvania, West Virginia and the District of
within the territorial jurisdiction of the United States, you can use Columbia who meet the “Exceptions for Certain Nonresidents”
direct deposit to receive your refund fast! Please note, however, that in these instructions are not required to file a Virginia return if
the Department will not support the direct bank deposit to refunds their only income from Virginia sources was from salaries and
when the ultimate destination is a financial institution outside the wages. If these individuals have business income from Virginia
territorial jurisdiction of the United States. Attempting to use the sources, other than from salaries and wages, only that other
Direct Bank Deposit option to transfer funds electronically to such business income should be entered in Column B. For most
foreign financial institutions will significantly delay the issuance nonresidents, the income shown on Lines 2, 3 and 12, Column
of your refund. A, is not considered income from Virginia sources. For example,
Check the box to indicate whether the account number is for a if a nonresident earned interest from a bank account or dividends
checking or savings account. from a corporation located in Virginia, that income is intangible
Bank Routing Number: Enter your bank’s 9-digit routing transit income and therefore would generally not be entered in Column
number printed on the bottom of your check. The first 2 digits of B. Virginia does not tax nonresident individuals on intangible
the routing number must be 01 through 12 or 21 through 32. Do income except as noted in number 2 above.
not use a deposit slip to verify the number. It may contain internal Line 14 - Total
routing numbers that are not part of the actual routing number.
Total Lines 1 through 13, Column A and Column B.
17

- 24 -

Line 15 - Nonresident Allocation Percentage                                                           ID Theft PIN
Divide Line 14, Column B, by Line 14, Column A, and report             If we are notified that your personal information has been 
the result as a percentage amount to one decimal place, showing        compromised, we may assign you a 7-character personal 
no more than 100% or less than 0%. Example: 0.3163 becomes             identification number or PIN to be used on your Virginia income 
31.6%. Enter the percentage here and on Line 16, Form 763, Page 1.     tax return.  We mail new PINs to eligible taxpayers each year in 
                                                                       November or early December. You do not need to request a new one 
Authorization to Discuss with Preparer
                                                                       each year, we will send it automatically.  Your PIN is only active 
I (we) authorize the Department of Taxation to discuss this            for the calendar year for which it was assigned.  Use your calendar 
return with my (our) preparer.  Check this box i     f you would       year 2023 PIN on your 2022 individual tax return filed in 2023.  
like to give the Department authorization to discuss your return       If you also submit your 2021 return in 2023, you should use the 
information with your tax preparer.                                    same Virginia PIN on that return as well.  Do not use an expired 
                                                                       PIN or a PIN assigned by the IRS.  While most taxpayers do not 
Electronic Form 1099-G                                                 receive a Virginia PIN, if you are issued a Virginia PIN include 
At the bottom of the return above the signature area, a check box is   all alphabetical and numerical characters on your return.  If you 
provided for you to indicate that you agree to obtain your statement   received a Virginia PIN and cannot locate it, call  804.367.8031 
of refund (Form 1099-G) electronically instead of receiving a          for a replacement.
copy by mail. Paper copies of these statements will be mailed to 
taxpayers who do not opt into the electronic delivery method.  If                  LINE INSTRUCTIONS FOR VIRGINIA 
you previously selected the electronic delivery method and decide to                          SCHEDULE 763 ADJ
change, submit a written request to the Department using the contact 
information on Page 4 of this booklet. Form 1099-G/1099-INT is              FIXED DATE CONFORMITY UPDATE FOR 2022
an informational statement issued by the Department in January 
of each year to report payments made or  credited to taxpayers         Virginia’s Fixed Date Conformity with the Internal Revenue a’s Fixed Date Conformity with the Internal Revenue 
during the previous calendar year.  The statement is also provided     Code:Code:  Virginia’s date of conformity with the Internal Revenue Virginia’s date of conformity with the Internal Revenue 
to those who receive interest payments of $10 or more during the       CodeCode (IRC) was advanced from (IRC) was advanced from December 31, 2020 to December 
year. These statements must be used in preparing federal returns       31, 2021, subject to certain exceptionssubject to certain exceptions.  Additional information 
by taxpayers who itemize deductions. Form 1099-G/1099-INT              about conformity  adjustments  and other legislative  changes 
may be downloaded securely and printed from the Department’s           required as a result of the 2022 General Assembly is provided in 
website, www.tax.virginia.gov.                                         Tax Bulletin 22-1 posted on the Department’s website at     www.
                                                                       tax.virginia.gov. 
                     Sign Your Return
The signature block on Form 763 is on the bottom of Page 2. Be         Virginia will continue to deconform from the following: bonus 
sure to sign and date your return. If filing jointly, both spouses     depreciation  allowed for certain  assets under federal law; the 
must sign the return. In so doing, you agree that filing jointly on    five-year carryback of certain federal net operating loss (NOL) 
this return makes you jointly and severally liable for the tax due     deductions generated in the 2008 or 2009 taxable years; the federal 
and any refunds will be paid jointly.                                  income treatment of applicable high yield discount obligations; 
                     Telephone Numbers                                 and the federal income  tax treatment  of cancellation  of debt 
                                                                       income realized  in connection  with certain business debts. In 
Include your daytime phone numbers in the spaces provided.  Phone 
                                                                       addition, Virginia will continue to deconform from the following 
numbers are requested so the Department can contact you if there 
                                                                       temporary  changes made  by the  Coronavirus Aid, Relief,  and 
is a question about your return.
                                                                       Economic Security (“CARES”) Act: suspension of certain NOL 
               Tax Preparer Information                                limitations for Taxable Years 2018, 2019, and 2020 and increasing 
                                                                       the business interest limitation for Taxable Year 2019 and 2020. 
If you paid someone to prepare your return, the preparer should        Please see Tax Bulletin 21-4 for more information.
provide contact information in the spaces provided.
   Preparer’s PTIN, Vendor Code and Filing Election Code               ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME
For taxable  years beginning  on or after  January  1, 2019, an 
                                                                                                   MUTUAL FUNDS
income tax return preparer who has the primary responsibility 
for the overall substantive accuracy of the preparation of a return    If you received federally tax exempt interest dividends  from a 
or claim for refund is required to include their Preparer  Tax         regulated investment company (mu tual fund) that invested in 
Identification Number (PTIN) on such return.                           obligations both taxable and ex empt for Virginia purposes, the 
For returns completed by a paid preparer, the tax preparer should      entire dividend income must be entered as an addition unless you 
complete these fields. Use one of the codes below to complete the      enclose a statement provided by the fund that:
Filing Election Code field.                                            •  details the amount of dividends you earned; and
   Code 2 -  Taxpayer opted out of electronic filing.                  •  summarizes the prorations between exempt and taxable 
   Code 3 -  Preparer prepares less than 50 returns annually.                   dividends (monthly breakdown is preferred).
   Code 4 -  Preparer capable of electronic filing, but return           A typical situation would involve a mutual fund that invests in 
             cannot be accepted electronically.                        bonds of several states, including Virginia. The interest on the 
   Code 5 -  Preparer has a hardship waiver.                           bonds issued by the other states is taxable for Virginia purposes, 
   Code 6 -  Preparer capable of electronic filing, but not yet        even though exempt for fed eral purposes. Unless the taxpayer is 
             approved  as electronic return originator by IRS.         able to sub stantiate the amount attributable to the Virginia bonds, 
                                                                       the total amount of dividends exempt from federal taxation will be 
                                                                       an addition on the Virginia return. 

                                                                     18

- 25 -

Line 1 - Interest on Obligations of Other States                                    2.  Enter the total federal minimum 
                                                                                      distribution allowance, federal death 
Enter the interest not included in federal adjusted gross income, less 
                                                                                      benefit exclusion and federal estate tax 
related expenses to the extent not deducted in determining federal 
                                                                                      exclusion ............................................ _______________  
taxable income, on obliga tions of any state other than Virginia, or of 
a political subdi vision of any such state unless created by compact                3.  Deduct Line 2 from Line 1. Enter code, 
or agree ment to which this state is a party.                                         and amount on Schedule 763 ADJ .. .. _______________  
Line 2 - Other Additions                                                           14 Income from Dealer Disposition of Property
Enter on Line 2a any addition due to Fixed Date Conformity.                           Enter the amount that would be reported under the 
                                                                                      installment method from certain dispositions of property. 
 A. Bonus Depreciation - For an explanation, 
                                                                                      If, in a prior year, the taxpayer was allowed a deduction for 
 please see the section titled, Fixed Date 
                                                                                      certain income from dealer dispositions of property made on 
 Conformity Update. Enter the amount that 
                                                                                      or after January 1, 2009, in the years following the year of 
 should be added to federal adjusted gross 
                                                                                      disposition, the taxpayer is required to add back the amount 
 income based upon the recomputation of 
                                                                                      that would have been reported under the installment method. 
 allowable depreciation .................................... _____________  
                                                                                      Each disposition must be tracked separately for purposes of 
 B. Other Fixed Date Conformity Additions                                             this adjustment.
 - If you are required to make any Other Fixed 
 Date Conformity additions listed in the Fixed                                    17  First-Time Home Buyer Savings Accounts 
 Date Conformity Update for 2022 above,                                               To the extent excluded from federal adjusted gross income, an 
 enter the total amount of such additions on                                          account holder must add any loss attributable to their first-time 
 this line.  Also, please enclose a schedule and                                      home buyer savings account that was deducted as a capital 
 explanation of such additions.  ..................... ______________                 loss for federal income tax purposes. For more information, 
 C. Total of Lines A and B - Enter the total                                          see the First-Time Home Buyer Savings Account Guidelines, 
 of Lines A and B here and on Schedule 763                                            available in the Laws, Rules & Decisions section of the 
 ADJ  Line 2a ................................................  ______________        Department’s website at www.tax.virginia.gov
Lines 2b - 2c - Other Additions                                                   18  Food Crop Donation 
                                                                                      To the extent a credit is allowed for growing food crops in 
   On Lines 2b - 2c, enter the 2-digit code listed below, followed                    the Commonwealth and donating such crops to a nonprofit 
   by the amount, for any additions to federal adjusted gross                         food bank an addition to the taxpayer’s federal adjusted gross 
   income. If you have more than 2 additions on Lines 2b - 2c                         income is required for any amount claimed by the taxpayer 
   of Schedule 763 ADJ, use the supplemental Schedule ADJS                            as a federal income tax deduction for such donation.
   to provide the code and amount for each addition in excess 
   of two. Enter the total of all additions on Line 3 of Schedule                 19  Federal Partnership Income Addition
   763 ADJ and check the box at the bottom of the form.  Be                           Income related to certain partnership adjustments that result 
   sure to enclose Schedule ADJS with your return.                                    from federal tax changes and other changes to federal taxable 
CODE                                                                                  income must be added to the owner’s income tax return if the 
                                                                                      income was not previously reported on the original Virginia 
  10 Interest on Federally Tax-Exempt US Obligations                                  return. The amount of the addition is equal to the income 
     Enter the interest or dividends, less related expenses to the                    that was not included in Virginia taxable income. When 
     extent not deducted in determining federal taxable in come,                      reporting this addition, enclose the partnership’s completed 
     on obligations or securities of any authority, com mission                       Form 502FED-1.
     or instrumentality of the United States, which the laws of 
     the United States exempt from federal income tax but not                     19  Federal Partnership Income Addition
     from state tax.                                                              20  Pass-Through Entity Tax Add Back
  11 Accumulation Distribution Income                                                 If you claim a Pass-Through Entity Elective Tax Payment 
     Enter the taxable income used to compute the partial tax on                      Credit on Schedule CR, you must add back your pro-rata 
     an accumulation distribution as reported on federal Form                         share of any deduction for state and local income taxes paid 
     4970.                                                                            by the qualifying pass-through entity.
  12 Lump-Sum Distribution Income                                                 99   Other
     If you received a lump-sum distribution from a qualified                         Enter the amount of any other income not included in federal 
     retirement plan and elected to use the 20% capital gain                          adjusted gross income, which is taxable in Virginia. If you 
     election, the 10-year averaging option, or both on federal                       are filing by paper, enclose an explanation and supporting 
     Form 4972, complete the worksheet below to determine                             documentation, if applicable.  If you are filing electronically, 
     what portion, if any, must be included as an addition on the                     provide a detailed explanation in the space provided by the 
     Virginia return.                                                                 software program.  
   1.   Enter the total amount of the distribution                                Line 3 - Total Additions 
     subject to federal tax (ordinary income                                     Add Lines 2a, 2b and 2c and enter on Line 3 and on Form 763, 
     and capital gain) ................................. _______________         Line 2.

                                                                               19

- 26 -

SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS Governments of Guam, Puerto Rico and
INCOME Virgin Islands Exempt
Resolution Trust Corporation Exempt
To the extent included in federal adjusted gross income, the Student Loan Marketing Association
following subtractions are allowed on the Virginia return. No (Sallie Mae) Exempt
amount previously excluded from FAGI can be claimed as a Tennessee Valley Authority Exempt
subtraction in computing Virginia taxable income. The same income
may not be included in more than one subtraction. US Postal Service Exempt
US Treasury bills, notes, bonds & savings bonds
Special instructions for members of the military Virginia law (such as Series E, EE, H, HH, etc.) Exempt
provides three subtractions for military servicemembers.
Federal Home Loan Mortgage Corporation
• military pay and allowances earned while serving in a (Freddie Mac) Taxable
combat zone or qualified hazardous duty area (Va. Code
Federal National Mortgage Association
§ 58.1-322.02 13);
(Fannie Mae) Taxable
• military basic pay for personnel on extended active duty Government National Mortgage Association
for periods in excess of 90 consecutive days (Va. Code § (Ginnie Mae) Taxable
58.1-322.02 15); and
Inter-American Development Bank Taxable
• wages or salaries received for active and inactive service
in the National Guard of the Commonwealth (Va. Code International Bank for Reconstruction and
§ 58.1-322.02 8). Development Taxable
Service members may be eligible for more than one subtraction, but Line 5 - Disability Income
the same income may not be included in more than one subtraction. Enter the amount of disability income reported as wages (or
For example, a servicemember may not deduct the same income payments in lieu of wages) on your federal return for permanent
for both the military basic pay subtraction and the National Guard and total disability. On joint returns, each spouse can qualify for
subtraction. the deduction. Individuals can deduct up to $20,000 of disability
MUTUAL FUNDS income as defined under IRC § 22(c)(2)(b)(iii).
If you received income from a regulated investment company You - Enter YOUR subtraction on Line 5a.
(mutual fund) that invested in obligations both taxable and exempt Spouse, Filing Status 2 - Enter SPOUSE’S subtraction on Line 5b.
for Virginia purposes, the entire income must be considered taxable NOTE: Eligible taxpayers may claim EITHER this disability
by Virginia unless you enclose a statement provided by the fund income subtraction OR the age deduction on Line 4, Form 763.
that: If you are married filing a joint return, each spouse may claim, if
• details the amount of income you earned; and eligible, either an age deduction or disability subtraction. Use the
• summarizes the prorations between exempt and taxable one that benefits you the most.
income (monthly breakdown is preferred). If your disability is from social security please ensure that the
If you provide this information, enter the exempt portion of income subtraction is not taken twice on the same income source. The
on Line 4 or Line 6 as appropriate. taxable portion of social security is already allowed as a subtraction
Line 4 - Income from U.S. Obligations on line 4 of the tax return.
Enter the amount of income (interest, dividends and gain) derived Once taxpayers reach mandatory retirement age (as defined by the
from obligations or the sale or exchange of obligations of the IRS), disability income becomes retirement income.
United States and on obligations or securities of any authori ty, Line 6 - Other Subtractions
commission or instrumentality of the United States to the extent
included in federal adjusted gross income, but exempt from state Line 6a Enter the amount if you have any subtraction due to Fixed
income taxes under the laws of the United States. This includes, but Date Conformity.
is not limited to, stocks, bonds, treasury bills and treasury notes. A. Bonus Depreciation - For an explanation,
It does not include interest on refunds of federal taxes, equipment please see the section titled, Fixed Date
purchase con tracts or normal business transactions. Conformity Update. Enter the amount that
The following is a partial list of taxable and exempt income. This should be subtracted from federal adjusted
list is based on the Department’s analysis of federal and state law gross income based upon the recomputation
as applicable to selected organizations. For organizations not listed of allowable depreciation. .......................... ______________
below, additional information must be enclosed showing that the B. Other Fixed Date Conformity
income is exempt from Virginia income tax. Subtractions - If you are required to
Issuing Organization VA Tax Status make any Other Fixed Date Conformity
subtractions listed in the Fixed Date
Export-Import Bank of the United States Conformity Update for 2022 above, enter
(Export-Import Bank of Washington) Exempt the total amount of such subtractions on
Farm Credit Bank Exempt this line. Also, please enclose a schedule
Federal Deposit Insurance Corporation Exempt and explanation of such additions. ............. ______________
Federal Home Loan Bank Exempt C. Total of Lines A and B - Enter the total of
Federal Intermediate Credit Bank Exempt Lines A and B here and on Schedule 763
Federal Land Bank Exempt ADJ, Line 6a. ............................................. ______________
Federal Reserve Stock Exempt
20

- 27 -

Lines 6b - 6d - Other Subtractions                                        30 Military Pay and Allowances Attributable to Active Duty Service 
Enter the code and subtraction amount on Lines 6b - 6d. If you have          in a Combat Zone or a Qualified Hazardous Duty Area
more than 3 subtractions, use the supplemental Schedule ADJS                 Enter any military pay and allowances earned while serving 
to provide the code and amount for each subtraction in excess                by the order of the President of the United States with the 
of 3.  Enter the total of all subtractions on Line 7 of Schedule             consent of Congress in a combat zone or qualified hazardous 
763 ADJ and check the box at the bottom of the form.  Be sure                duty area treated as a combat zone for federal tax purposes 
to enclose Schedule ADJS with your return.                                   pursuant to IRC § 112 that has not been otherwise subtracted, 
Some subtractions require a preapproval application.  If the                 deducted or exempted from federal adjusted gross income.
application is approved, and you are issued a 9-digit certification       31 Retirement Plan Income Previously Taxed by Another State
number, enter this number in the space provided beside the 
subtraction code.                                                            Enter the amount of retirement income received during the 
                                                                             taxable year on which the contributions were taxed in another 
CODE                                                                         state, but were deductible from federal adjusted gross income 
  20 Income from Virginia Obligations                                        during the same period. The total amount of this subtraction 
                                                                             cannot exceed the amount of the contributions previously 
     Enter the amount of income from Virginia obligations that 
                                                                             taxed by another state, usually in a previous year. 
     you included in your federal adjusted gross income.
                                                                             Virginia Supplemental retirement (VRS) does not qualify 
  21 Federal Work Opportunity Tax Credit Wages
                                                                             as previously taxed distributions for taxes paid to another 
     Enter  the amount  of wages or salaries  eligible  for the              state. Virginia does not previously tax contributions to the 
     federal work opportunity tax credit that you included in                Virginia retirement plan.
     your federal adjusted gross  income. Do not enter the 
                                                                          34 Virginia529 or ABLE Income Distribution or Refund
     federal credit amount.
                                                                             Enter the amount of any income included in federal adjusted 
  22 Tier 2 and  Other Railroad Retirement and Railroad 
                                                                             gross income that is attributable to a distribution of benefits 
     Unemployment Benefits
                                                                             or a refund from the Virginia529 or ABLE, in the event of 
     Enter  the amount  of  Tier  2 vested  dual  benefits  and 
                                                                             a beneficiary’s death, disability or receipt of scholarship.
     other  Railroad  Retirement  Act Benefits  and Railroad 
     Unemployment Insurance Act Benefits included in federal              37 Unemployment Benefits
     adjusted gross income and reported on your federal return               Enter the amount of unemployment compensation benefits 
     as a taxable pension or annuity.                                        received during the taxable year reported as income on your 
     If any part of your Tier 1 Railroad Retirement Act benefits paid        federal income tax return.
     by the Railroad Retirement Board is properly treated as a fully      38 Military Basic Pay
     taxable pension on your federal income tax re turn, deduct the 
     amount received while a resident of Virginia on this line. Do           Military service personnel may subtract up to $15,000 of 
     not include any amount of Tier 1 Railroad Retirement Board              military basic pay received during the taxable year, provided 
     retirement benefits that were included in your gross income             they are on extended active duty for a period in excess of 
     as the taxable portion of your social security and railroad             90 consecutive days.  Military personnel stationed inside 
     retirement benefits on your federal return because that portion         or outside Virginia are eligible.  This subtraction is allowed 
     should be deducted on Line 5 of the Form 763.                           for military basic pay that is included in federal adjusted 
                                                                             gross income and is not included in another subtraction, 
     This subtraction does not apply to supplemental annuities               such as the Virginia National Guard Income Subtraction.  
     received by retired employees of railroads under a com pany             If the military basic pay does not exceed $15,000, then the 
     pension plan set up by a particular railroad, whether the plan          entire amount may be subtracted. If the basic military pay is 
     was contributory or non contributory.                                   over $15,000, then the subtraction is reduced by the amount 
  24 Virginia Lottery Prizes                                                 exceeding $15,000. For every $1 of income over $15,000, the 
                                                                             maximum subtraction is reduced by $1. If your basic military 
     Enter the sum of all prizes under $600 awarded to you by the 
                                                                             pay is $30,000 or more, you are not entitled to a subtraction. 
     Virginia Lottery Department to the extent that you included 
                                                                             On joint returns, each spouse can qualify for the subtraction. 
     them in your federal adjusted gross income.
                                                                             If you claim this subtraction, you cannot claim a Credit for 
  28 Virginia National Guard Income                                          Low-Income Individuals or Virginia Earned Income Credit.
     Enter the amount of wages or salaries for active and inactive        39 Federal and State Employees
     service in the National Guard of the Commonwealth of 
                                                                             Any individual who qualifies as a federal or state employee 
     Virginia for persons of rank O3 and below included in 
                                                                             earning $15,000 or less in annual salary from all employment 
     federal adjusted gross income. This amount may not exceed 
                                                                             can subtract up to $15,000 of the salary from that state 
     the amount of income received for 39 days or $3,000, 
                                                                             or federal job. If both spouses on a joint return qualify, 
     whichever is less. Reminder: This subtraction does not apply 
                                                                             each spouse may claim the subtraction. The subtraction 
     to members of the active or reserve units of the Army, Navy, 
                                                                             cannot exceed the actual salary received. If you claim this 
     Air Force or Marines, or the National Guard of other states 
                                                                             subtraction, you cannot claim a Credit for Low-Income 
     or the District of Columbia. If you claim this subtraction, 
                                                                             Individuals or Virginia Earned Income Credit.
     you cannot claim a Credit for Low-Income Individuals or 
     Virginia Earned Income Credit.

                                                                      21

- 28 -

  40 Income Received by Holocaust Victims                                 54 First-Time Home Buyer Savings Accounts
     To the extent included in your federal adjusted gross income,           To the extent included in federal adjusted gross income, an 
     subtract any income resulting from the return or replacement            individual may subtract any income attributable to a first-
     of assets stolen during the Holocaust and throughout the                time home buyer savings account that was taxed as interest, 
     time period leading up to, during, and directly after World             capital gains, or other income for federal income tax purposes. 
     War II as a result of: Nazi persecution, an individual being            Distributions from a first-time home buyer savings account 
     forced into labor against their will, transactions with or              may only be used for the purpose of paying or reimbursing the 
     actions of the Nazi regime, treatment of refugees fleeing               down payment and allowable closing costs for the purchase 
     Nazi persecution, or holding of such assets by entities or              of a single-family residence in Virginia by a qualified 
     persons in the Swiss Confederation.                                     beneficiary.  The subtractions claimed by an account holder 
 44  Medal of Honor Recipients                                               in all prior taxable years are subject to recapture in the taxable 
                                                                             year in which account funds are withdrawn for any other 
     Enter the amount of military retirement income you received             purpose even if the withdrawal occurred after the expiration 
     as an individual awarded the Medal of Honor.                            of Virginia’s three-year statute of limitations.
 49  Certain Death Benefit Payments                                          To claim the subtraction, an individual must designate 
     Allows a beneficiary taxpayer to subtract the death benefit             an account as a first-time home buyer savings account.  
     payments received while a Virginia resident from an annuity             An individual may designate an account by submitting 
     contract that are subject to federal income taxation, for taxable       documentation with their Virginia income tax return for 
     years beginning on or after January 1, 2007. In order to qualify        the first taxable year in which such individual claims 
     for this subtraction, a death benefit payment is required to meet       the subtraction.  An individual must submit separate 
     the following criteria: 1) the death benefit payment is made            documentation for  each account that he or she is designating.  
     pursuant to an annuity contract with an insurance company;              The documentation must include the following information:
     2) the payment must be awarded to the beneficiary in a lump             • The name and address of the financial institution that 
     sum; and 3) the payment must be subject to taxation at the                maintains the account;
     federal level. The death benefit subtraction is not permitted           • The names of any other individuals with an ownership 
     for payments from a retirement plan.                                      interest in the account;
  50 Pass-Through Entity Income                                              • The account number or other account identifier;
                                                                             • The type of principal (cash or marketable securities) 
     Enter the amount of Pass-Through Entity (PTE) income that                 contributed to the account as of the last day of the 
     was included on a unified return. Do not include the PTE                  taxable year; 
     income in the nonresident allocation percentage schedule.
                                                                             • The amount of principal and interest in the account as 
  51 Gains from Land Preservation                                              of the last day of the taxable year;
     This is a subtraction for federal gain or federal income                • The amount of any withdrawals from the account during 
     recognized by a taxpayer on the application of a Land                     the taxable year; and
     Preservation Tax Credit. The transfer of the credit and its             • The account beneficiary or beneficiaries.
     application against a tax liability shall not create gain or loss       After designating an account as a first-time home buyer 
     for the transferor or the transferee of such credit.                    savings account, the account holder is required to include 
  52 Certain Long-Term Capital Gains                                         documentation with updated information for the account 
                                                                             for all future taxable years in which he or she is required to 
     Provided the long-term capital gain or investment services 
                                                                             file a Virginia income tax return.  If an account holder has 
     partnership income is attributable to an investment in a 
                                                                             designated more than one existing first-time home buyer 
     “qualified business” as defined in Va. Code § 58.1-339.4 or 
                                                                             savings account, the account holder is required to submit 
     any other technology business approved by the Secretary 
                                                                             separate documentation with updated information for each 
     of Technology or the Secretary of Commerce and Trade, it 
                                                                             account.  More information is available in the First-Time 
     may be allowed as a subtraction. The business must have 
                                                                             Home Buyer Savings Account Guidelines, which are 
     its principal facility in Virginia and less than $3 million in 
                                                                             available in the Laws, Rules & Decisions section of the 
     annual revenues for the fiscal year preceding the investment. 
                                                                             Department’s website at www.tax.virginia.gov.
     The investment must be made between the dates of April 1, 
     2010, and June 30, 2020. Taxpayers claiming the Qualified            55 Discharge of Student Loan
     Equity and Subordinated Debt Credit cannot claim this                   Effective for taxable years beginning on and after January 
     subtraction relating to investments in the same business.               1, 2015, a subtraction is allowed for income attributable to 
     In addition, no investment is “qualified” for this deduction            the discharge of a student loan due to the student’s death. 
     if the business performs research in Virginia on human                  For purposes of this subtraction, “student loan” means the 
     embryonic stem cells and no subtraction would be allowed                same as the term is defined under IRC § 108(f). This is a 
     to an individual taxpayer who claimed the Venture Capital               loan to an individual to assist that individual in attending an 
     Investment subtraction for the same investment.                         educational organization that was made by:
 53  Historic Rehabilitation                                                 •  The United States, or an instrumentality or agency thereof;
     To the extent included in federal adjusted gross income,                •  A state, territory, or possession of the United States, or the 
     any amount of gain or income recognized by a taxpayer in                  District of Columbia, or any political subdivision thereof;
     connection with the Historic Rehabilitation Tax Credit is 
     allowed as a subtraction on the Virginia return.

                                                                       22

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    •  Certain tax-exempt public benefit corporations that have       58  Gain from Eminent Domain
    assumed control over a state, county, or municipal hospital           For taxable years beginning on or after January 1, 2019, 
    and whose employees are deemed public employees under                 taxpayers may claim a subtraction for any gain recognized 
    state law;                                                            from the taking of real property by condemnation proceedings.
    •  Charitable educational organizations, if the loan was 
    made: pursuant to an agreement with one of the above-             59  Federal Partnership Income Subtraction
    listed entities; or pursuant to a program designed to                   Income related to certain partnership adjustments that result 
    encourage its students to serve in occupations or areas with          from federal tax changes and other changes to federal taxable 
    unmet needs, and under which the services provided by the             income may be subtracted from Virginia taxable income if 
    students are for or under the direction of a governmental             the income was previously reported on the owner’s Virginia 
    unit or certain tax-exempt organizations.                             return. The amount of the subtraction is equal to the federal 
    This subtraction is not applicable to the discharge of private        taxable income that was included in the owner’s Virginia 
    loans. This subtraction does not apply to loans that are              original income tax return but should not have been reported. 
    already excluded from federal income taxation.                        When claiming this subtraction, include a copy of the 
                                                                          partnership’s Form 502FED-1. 
 56 Venture Capital Investment
                                                                      60  Military Benefits Subtraction 
    For taxable years beginning on or after January 1, 2018 
    taxpayers may claim an individual income tax subtraction              For taxable years beginning on and after January 1, 2022, 
    for income attributable to an investment in a Virginia venture        certain military benefits received by an individual age 55 or 
    capital account made on or after January 1, 2018, but before          older may be may be subtracted from Virginia taxable in-
    December 31, 2023. For the purposes of this subtraction,              come.  The maximum amount of the subtraction is $10,000 in 
    income includes, but is not limited to, investment services           Taxable Year 2022; $20,000 in Taxable Year 2023; $30,000 
    partnership interest income, otherwise known as investment            for Taxable Year 2024; and $40,000 for Taxable Year 2025 
    partnership carried interest income.                                  and after.  If a joint return is filed by two married members of 
                                                                          the military both receiving qualifying benefits, each spouse 
    In order for the subtraction to be claimed on the investors’          would be able to take advantage of the maximum subtraction 
    income tax returns, the fund in which they invest must be             amount for his or her qualifying benefits. “Military benefits” 
    certified by the Department as a Virginia venture capital             are defined as any military retirement income received for 
    account for the year of the investment.  If the fund is               service in the Armed Forces of the United States; qualified 
    approved, a 9-digit certification number will be provided.            military benefits received pursuant to § 134 of the Internal 
    Enter this number in the  “Certification Number” space                Revenue Code regarding certain military benefits; benefits 
    provided beside the subtraction code.                                 paid to the surviving spouse of a veteran of the Armed 
    No subtraction is allowed to an individual taxpayer: for an           Forces of the United States under the Survivor Benefit Plan 
    investment in a company that is owned or operated by a                program established by the U.S. Department of Defense; and 
    family member or affiliate of the taxpayer;  who claimed              military benefits paid to the surviving spouse of a veteran 
    the subtraction for certain long-term capital gains for the           of the Armed Forces of the United States. This subtraction 
    same investment; who claimed the Qualified Equity and                 is not allowed if a credit, exemption, subtraction, or deduc-
    Subordinated Debt Investments Tax Credit for the same                 tion is claimed for the same income pursuant to any other 
    investment; or who claimed the Real Estate Investment Trust           provision of Virginia or federal law. 
    subtraction for the same investment.                                  Taxpayers and surviving spouses are eligible for the Military 
57  Real Estate Investment Trust                                          Benefits Subtraction if they turn 55 at any time during the 
                                                                          taxable year for which the subtraction is taken.
      For taxable years beginning on and after January 1, 2019, 
    taxpayers may claim a subtraction for income attributable          99  Other
    to an investment in a Virginia real estate investment trust            Enter the amount of any other subtraction included in federal 
    made on or after January 1, 2019 but before December 31,              adjusted gross income which is not taxable in Virginia. If you 
    2024.                                                                 are filing by paper, enclose an explanation and supporting 
      In order for the subtraction to be claimed on the investors’        documentation, if applicable.  If you are filing electronically, 
    income tax returns, the real estate investment trust in which         provide a detailed explanation in the space provided by the 
    they invest must be certified by the Department as a Virginia         software program.
    real estate investment trust for the taxable year during         Line 7 - Total Subtractions
    which the investment was made. If the fund is approved, 
    a 9-digit certification number will be provided. Enter this      Add Lines 4, 5a, 5b and 6a-6d and enter the amount on Line 7 and 
    number in the “Certification Number” space provided by           on Form 763, Line 7.
    the subtraction code.
                                                                                  DEDUCTIONS FROM 
      No subtraction is allowed to an individual taxpayer: for an         VIRGINIA ADJUSTED GROSS INCOME
    investment in a company that is owned or operated by a 
    family member or affiliate of the taxpayer;  who claimed         Lines 8a - 8c  Deductions
    the subtraction for certain long-term capital gains or Venture 
    Capital Investments for the same investment; or who claimed      On Lines 8a-8c, enter the 3-digit code, listed in the following table, 
    the Qualified Equity and Subordinated Debt Investments           in the boxes on Schedule 763 ADJ, followed by the amount, for any 
    Tax Credit for the same investment. For more information,        deductions from Virginia adjusted gross income in the categories 
    see the Form REIT instructions.                                  listed below.

                                                                   23

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Other Deductions for Lines 8a - 8c If you have more than provided you have not claimed a deduction for this amount
3 deductions on Lines 8a-8c of Schedule 763 ADJ, use the on your federal income tax return.
supplemental Schedule ADJS to provide the code and amount 108 Tobacco Quota Buyout Allows a deduction from taxable
for each deduction in excess of 3. Enter the total of all income for payments received in the preceding year in
subtractions on Line 9 of Schedule 763 ADJ and check the box accordance with the Tobacco Quota Buyout Program of the
at the bottom of the form. Be sure to enclose Schedule ADJS American Jobs Creation Act of 2004 to the extent included in
with your return. federal adjusted gross income and received while a Virginia
CODE resident. For example, on your 2022 Virginia return you may
101 Child and Dependent Care Expenses - Enter the amount deduct the portion of such payments received in 2021 that is
on which the federal credit for child and dependent care included in your 2021 federal adjusted gross income; while
expenses is based. This is the amount on federal Form 2441 payments received in 2022 may generate a deduction on your
that is multiplied by the decimal amount. Do not enter the 2023 Virginia return. Individuals cannot claim a deduction
federal credit amount. for a payment that has been, or will be, subtracted by a
corporation unless the subtraction is shown on a Schedule
If you filed a joint federal return and you file a separate VK-1 you received from an S corporation. If you chose to
Virginia return, you may allocate this amount as mutually accept payment in installments, the gain from the installment
agreed. received in the preceding year may be deducted. If, however,
The amount of employment-related expenses that may be you opted to receive a single payment, 10% of the gain
deducted is limited to the amount actually used in computing recognized for federal purposes in the year that the payment
the federal credit for child and dependent care expenses. As was received may be deducted in the following year and in
a general rule, you are limited to a maximum of $3,000 for each of the nine succeeding taxable years.
1 child and $6,000 if you are claiming the expenses for 2 or 109 Sales Tax Paid on Certain Energy Efficient Equipment or
more dependents, or the earned income of the spouse having Appliances - Allows an income tax deduction for 20% of
the lowest income, whichever is less. the sales tax paid on certain energy efficient equipment or
102 Foster Care Deduction - Foster parents may claim a deduction appliances, up to $500 per year. If filing a joint return you
of $1,000 for each child residing in their home under may deduct up to $1,000.
permanent foster care, as defined in the Code of Virginia, 110 Organ and Tissue Donor Expenses - Allows a deduction for
provided that they claim the foster child as a dependent on unreimbursed expenses that are paid by a living organ and
their federal and Virginia income tax returns. tissue donor, that have not been taken as a medical deduction
on the taxpayer’s federal income tax return. The amount of
103 Bone Marrow Screening Fee - Enter the amount of the fee paid
the deduction is the lesser of $5,000 or the actual amount
for an initial screening to become a possible bone marrow
paid by the taxpayer.
donor, if you were not reimbursed for the fee or did not claim
a deduction for the fee on your federal return. 111 Charitable Mileage - Enter the difference between 18 cents per
mile and the charitable mileage deduction per mile allowed
104 Virginia529 Account Contributions - If you are under age 70 on Virginia Schedule A. If you used actual expenses for
on or before December 31 of the taxable year, enter the lesser the charitable mileage deduction, and those expenses were
of $4,000 or the amount contributed during the taxable year less than 18 cents per mile, then you may use the difference
to each Virginia529 account (Virginia 529 prePAID, Virginia between actual expenses and 18 cents per mile.
529 inVEST, College America, or CollegeWealth). If you
contributed more than $4,000 per account during the taxable 112 Virginia Bank Franchise Tax - A shareholder of a bank may
year, you may carry forward any undeducted amounts until be required to make certain adjustments to their federal
the contribution has been fully deducted. If you are age 70 adjusted gross income. Such adjustments are required only
or older on or before December 31 of the taxable year, you if the shareholder invests in a bank that (1) is subject to the
may deduct the entire amount contributed to the Virginia529 Virginia Bank Franchise Tax for state tax purposes (see Va.
accounts during the taxable year. Only the owner of record Code § 58.1-1207) and (2) has elected to be taxed as a small
for an account may claim a deduction for contributions made. business corporation (S corporation) for federal tax purposes.
105 Continuing Teacher Education - A licensed primary or Computation of Virginia Bank Franchise Tax Deduction
secondary school teacher may enter a deduction equal to 20% If an adjustment is required, complete the worksheet below
of unreimbursed tuition costs incurred to attend continuing to determine the amount of your adjustment. Enclose a
teacher education courses that are required as a condition of copy of Schedule K-1 provided to you by the bank.
employment, provided that these expenses were not deducted
from federal adjusted gross income. a. If your allocable share of the
income or gain of the bank was
106 Long-Term Health Care Premiums - Enter the amount of included in federal adjusted gross
premiums paid for long-term health care insurance, provided income, enter the amount here. ..
you did not claim a deduction for long-term health care
insurance premiums on your federal return. The Virginia b. If your allocable share of the
deduction for long-term health care insurance premiums is losses or deductions of the bank
completely disallowed if you claimed a federal income tax was included in federal adjusted
deduction of any amount for long-term health care insurance gross income, enter the amount
premiums paid during the taxable year. here. ............................................
107 Virginia Public School Construction Grants Program and
Fund - Enter the amount of total contributions to the Virginia
Public School Construction Grants Program and Fund,
24

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     c. Enter the value of any                                             the Internal Revenue Code. Virginia will allow individuals 
     distributions paid or distributed to                                  to claim a deduction of 30% of business interest disallowed. 
     you by the  bank to the extent that                                   If claiming this deduction, enclose a copy of federal Form 
     such distributions were excluded                                      8990.
     from federal adjusted gross                                      117    Business Interest Deduction Recovery - Virginia conforms to 
     income. .......................................                       the federal business interest limitation pursuant to § 163(j) 
                                                                           of the Internal Revenue Code. As a result, individuals are 
     d. Add Line b and Line c ...............                              allowed to claim a deduction on the Virginia return of 30% 
                                                                           of business interest disallowed for federal purposes. If the 
     e. Subtract Line d from Line a. This                                  increased amount that was allowed for Virginia purposes is 
     is your net deduction amount. If                                      allowed in subsequent years for federal purposes, it must be 
     this amount is negative you must                                      recovered on the Virginia return for the year in which the 
     enter the amount on Schedule 763                                      amount is later allowed as it is carried forward. Enter the 
     ADJ, Line 8a and use brackets to                                      amount being recovered as a negative number on Schedule 
     indicate a loss. ............................                         763 ADJ, Line 8.
 113  Income from Dealer Disposition of Property - Allows an           118 Deduction for Eligible Educators -       For taxable years 
     adjustment for certain income from dealer dispositions                beginning on and after January 1, 2022, but before January 
     of property made on or after January 1, 2009. In the year             1, 2025, an individual income tax deduction is allowed of up 
     of disposition the adjustment will be a deduction for gain            to $500 for the amount actually paid or incurred for eligible 
     attributable to installment payments to be made in future             educator qualifying expenses. An “Eligible educator” is an 
     taxable years provided that (i) the gain arises from an               individual who for at least 900 hours during the taxable 
     installment sale for which federal law does not permit the            year served as a Virginia licensed teacher, instructor, 
     dealer to elect installment reporting of income, and (ii) the         student counselor, special needs personnel, principal, or 
     dealer elects installment treatment of the income for Virginia        student aide for public or private primary and secondary 
     purposes on or before the due date prescribed by law for              school students in Virginia. “Qualifying expenses” are  
     filing the taxpayer’s income tax return. In subsequent taxable        defined as 100 percent of the amount paid or incurred by 
     years the adjustment will be an addition for gain attributable        an eligible educator during the taxable year for participation 
     to any payments made during the taxable year with respect to          in professional development courses and the purchase of 
     the disposition. Each disposition must be tracked separately          books, supplies, computer equipment (including related 
     for purposes of this adjustment.                                      software and services), other educational equipment, and 
 114  Prepaid Funeral, Medical, or Dental Insurance Premiums - You         supplementary materials used directly in an individual’s 
     may be allowed a deduction of payments for (i) a prepaid              service to students as an eligible educator, provided that 
     funeral insurance policy that covers you or (ii) medical or           such purchases were neither reimbursed nor claimed as 
     dental insurance premiums for any person for whom you                 a deduction on the eligible educator’s federal income tax 
     may claim a deduction for such premiums under federal                 return for the taxable year.
     income tax laws. To qualify for this deduction, you must          199  Other - Enter the amount of any other deduction which you 
     be age 66 or older with earned income of at least $20,000             are entitled to claim. If you are filing by paper, enclose an 
     for the taxable year and federal adjusted gross income not            explanation and supporting documentation, if applicable.  If 
     in excess of $30,000 for the taxable year. The deduction              you are filing electronically, provide a detailed explanation 
     is not allowed for any portion of premiums for which you              in the space provided by the software program.
     have been reimbursed, have claimed a deduction for federal 
     income tax purposes, have claimed another Virginia income        Line 9 - Total Deductions
     tax deduction or subtraction, or have claimed a federal          Add Lines 8a through 8c and enter on Line 9 and on Form 763, 
     income tax credit or any Virginia income tax credit.             Line 13. 
 115  ABLE Account Contributions - You may claim a deduction for 
     the amount contributed during the taxable year to an ABLE         COMPUTATION FOR TAX CREDIT FOR LOW-INCOME 
     account.  No deduction  is allowed if such contributions are      INDIVIDUALS OR VIRGINIA EARNED INCOME TAX 
     deducted on the contributor’s federal income tax return. If                               CREDIT
     the contribution to an ABLE account exceeds $2,000 the 
                                                                      You may be eligible to claim a Tax Credit for Low-Income 
     remainder may be carried forward and subtracted in future 
                                                                      Individuals if your family Virginia adjusted gross income (VAGI) 
     taxable years until the amount has been fully deducted; 
                                                                      is equal to or less than the federal poverty guidelines and you 
     however, in no event shall the amount deducted in any 
                                                                      meet the eligibility requirements. You are eligible for the Virginia 
     taxable year exceed $2,000 per ABLE savings trust account.  
                                                                      Earned Income Tax Credit if you claimed an Earned Income Tax 
     Deductions are subject to recapture in the taxable year or 
                                                                      Credit on your federal return. Claim the credit that benefits you the 
     years in which distributions or refunds are made for any 
                                                                      most. However, you cannot claim both credits. Please complete 
     reason other than (i) to pay qualified disability expenses; or 
                                                                      the entire section.
     (ii) the beneficiary’s death. A contributor who has attained 
     age 70 is allowed a deduction for the full amount contributed    The Tax Credit for Low-Income or Virginia Earned Income Credit 
     to an ABLE account, less any amounts previously deducted.        may NOT be claimed if you, your spouse, or any dependent claims 
                                                                      any of the following: 
116  Business Interest Deduction - Virginia conforms to the 
     federal business interest limitation pursuant to § 163(j) of     •  Virginia National Guard subtraction (Subtraction Code 28);

                                                                    25

- 32 -

• Basic military pay subtraction (Subtraction Code 38); All married taxpayers, regardless of filing jointly or separately,
• Federal and state employees subtraction for earnings of $15,000 must complete this line.
or less (Subtraction Code 39); Dependent(s) Information
• Exemption for blind taxpayers or taxpayers age 65 and over; Enter the name and Social Security Number for each dependent
• the Age Deduction; or claimed as an exemption on your return and, if any of your dependents
• You are claimed as a dependent on another taxpayer’s return. had income, enter the Guideline Income for each dependent.
To compute total annual family income you must compute the For Filing Status 3 (Married Filing Separately), also enter the name
“Guideline Income” for each family member and add those amounts and Social Security Number of your dependents not claimed as an
together. exemption on your return and, if any of the dependents had income,
enter the Guideline Income for each dependent.
Guideline Income is defined as federal adjusted gross income
modified by the Virginia additions and qualifying Virginia Enter Total Family Guideline Income
subtractions that apply to full-year residents. Total the Guideline Income Worksheet for each family member (each
After the worksheet has been filled in for each person on your tax exemption reported and from any additional schedule enclosed).
return, complete Schedule 763 ADJ, Lines 10-17.
Line 11 - Enter Total Number of Exemptions Listed on Line 10 and
If you and your spouse file separate returns, only one spouse on any Enclosed Schedule.
may claim the Credit for Low-Income Individuals, but both
may claim their proportionate share of the Virginia Earned Enter the total number of exemptions listed on Line 10 and on any
Income Tax Credit. enclosed schedule.
Guideline Income Worksheet Determine Eligibility for Credit for Low-Income Individuals
(photocopy as needed) Using the number on Line 11 as Eligible Exemptions, compare the
dollar amount on Line 10 to the Poverty Guideline below. If Line
The income, additions and subtractions entered on the
10 amount is greater than the Poverty Guideline amount, you do not
worksheet must be shown for the entire taxable year.
qualify for the Credit for Low-Income Individuals, Continue to Line 14.
1. FAGI from the federal return. .............$ ____________
2. Interest earned on obligations of other Poverty Guideline Table
states exempt from federal tax ............$ ____________ Eligible Poverty Eligible Poverty
3. Other additions to FAGI ......................$ ____________ Exemptions Guidelines Exemptions Guidelines
4. Subtotal. Add Lines 1, 2 and 3. ...........$ ____________ 1 $ 13,590 5 $ 32,470
5. State income tax refund or 2 18,310 6 37,190
overpayment credit reported on your 3 23,030 7 41,910
federal return. ......................................$ ____________ 4 27,750 8* 46,630
6. Income (interest, dividends or gains) *For each additional exemption add $4,720.
on U.S. obligations or securities
Line 12 - Exemptions
exempt from state income tax, but not
from federal tax. ..................................$ ____________ If you are eligible based on the table above, enter the number
7. Social Security or equivalent Tier 1 of personal and dependent exemptions from Form 763. Do not
Railroad Retirement Act benefits include exemptions for age 65 or older and blind.
reported as taxable income on your Line 13 - Multiply
federal return. ......................................$ ____________
Multiply the number of exemptions reported on Line 12 by $300. If
8. Disability income reported as wages you do not qualify for the Tax Credit for Low-Income Individuals
(or payments in lieu of wages) on but claimed an Earned Income Tax Credit on your federal return,
your federal return. ..............................$ ____________ enter $0 on Line 13 and proceed to Line 14.
9. Unemployment benefits included in
FAGI....................................................$ ____________ Line 14 - Earned Income Tax Credit claimed on your federal
10. Other subtractions from FAGI. ...........$ ____________ return
11. Add Lines 5 through 10. .....................$ ____________ Enter the amount of Earned Income Tax Credit claimed on your
federal return. If you did not claim this credit on your federal
12. Guideline Income. Subtract Line 11
return, enter $0.
from Line 4..........................................$ ____________
When a taxpayer using the married filing separately status computes
Line 10 - Compute Your Total Guideline Income the Virginia Earned Income Tax Credit, the taxpayer must first
If more room is needed, enclose a schedule with the name, SSN determine his proportion of the earned income that was used to
and Guideline Income for each additional dependent. qualify for the federal Earned Income Tax Credit. That proportion
must then be multiplied by the total Virginia Earned Income Tax
Your Information
Credit, which is 20% of the federal Earned Income Tax Credit.
Enter your name, Social Security Number and Guideline Income. The spouse may then claim their proportional share of the credit
Filing Statuses 2, 3 and 4 must also complete spouse information. on their separate return.
Your Spouse’s Information Line 15
Enter your spouse’s name, Social Security Number and Guideline Multiply Line 14 by 20% (.20).
Income.

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Line 16                                                                 Extension Penalty
Enter the greater of  Line 13 or Line 15.                               If you file your return by the extended due date and the tax due 
                                                                        is greater than 10% of your total tax liability, you will owe an 
Line 17 - Credit                                                        extension penalty. The penalty is 2% per month or part of a month 
Compare the amount of tax on Form 763, Line 18,  to the amount          from the original due date of the return until the date of filing. The 
on Schedule 763 ADJ, Line 16. Enter the lower amount on Line 17.        extension penalty cannot exceed 12% of the tax due.
This is your Tax Credit for Low-Income Individuals. Also, enter         Late Payment Penalty
this amount on Form 763, Line 23. 
                                                                        If you file your return before the due date or within 6 months after 
The Credit for Low-Income Individuals is a nonrefundable credit. A      the due date, but do not pay the tax due at the time of filing, the 
nonrefundable credit cannot exceed your tax liability. If you claim     unpaid balance will be subject to a late payment penalty of 6% per 
any credits on  Form 763, Lines 24-25, in addition to the Credit        month from the date of filing through the date of payment, up to a 
for Low-Income Individuals, the sum of all nonrefundable credit         maximum of 30%.  The late payment penalty will be assessed in 
claimed cannot exceed your tax liability on Line 18 of Form 763.        addition to any extension penalty that may apply.  The automatic 
                                                                        extension provisions apply only to returns that are filed within 
Many low-income individuals who work and have earned income             6 months from the due date.  If you file your return more than 6  
under $59,187 may also qualify for up to $6,935 in federal Earned       months after the due date, a late filing penalty of 30% will apply 
Income Credit when filing their federal tax return!  See your federal   to the balance of tax due with your return.
 instructions or call 1-800-829-3676 to order Pub 596. 
                                                                        NOTE: If you file your return after the extended due date, your 
                                                                        extension will be void and you will owe the late filing penalty. If 
 ADDITION TO TAX, PENALTY AND INTEREST                                  you file your return by the extended due date, but do not pay the tax 
                                                                        in full, a late payment penalty will accrue on the balance of tax due. 
          Addition to Tax for Underpayment of Tax                       Interest accrues on any balance of tax owed with a return filed on 
Even if your return results in a refund, you may owe an “addition       extension, regardless of whether the balance exceeds 10% of the tax.
to tax” for underpaying your withholding or estimated tax. Virginia 
law requires that you pay your income tax in timely installments        Line 20 - Interest
throughout the year by having income tax withheld or making             If you filed a tax due return after the filing date, even if you had an 
payments of estimated tax. If you do not pay at least 90% of your       extension, you are liable for interest on the tax due amount on Form 
tax in this manner, you may be charged an addition to tax.              763, Line 27, from the due date to the date filed or postmarked. To 
There are 4 (quarterly) installment periods for determining whether     obtain the daily interest factor, please call 804.367.8031 or contact 
you underpaid your tax for the year. If your taxable year is from       your locality. 
January 1 through December 31, your quarterly payments are due          Line 21 - Addition to Tax, Penalty and Interest
May 1, June 15, September 15, and January 15 (of the following 
                                                                        Add Lines 18 through 20.  Enter here and on Form 763, Line 32.
year). Underpayments are determined as of each installment 
due date, so an overpayment in one quarter cannot cancel out an 
underpayment for a previous quarter. The addition to tax does not                  INSTRUCTIONS FOR VIRGINIA  
apply if each payment is made on time and:                                                  SCHEDULE VAC
•  the total tax paid through withholding and timely estimated                                           
                                                                        Part I - Virginia529 and ABLE Contributions
 tax payments is at least 90% (66 2/3% for farmers, fishermen 
 or merchant seamen) of the current year’s tax liability (after         You may contribute all or part of your income tax refund to one 
 nonrefundable credits) or 100% of last year’s tax liability (after     or more existing Virginia529 or ABLE accounts  by completing 
 nonrefundable credits);                                                Schedule  VAC.  Any contribution(s)  made  will be deemed  a 
•  the sum of the quarterly underpayments for the year is $150 or       contribution to either a Virginia529 or ABLE account(s) for the 
 less; or                                                               2022 taxable year. 
•  you meet one of the exceptions computed on Form 760C or              Virginia529 is a savings plan  that  offers flexible,  affordable, 
 Form 760F.                                                             and  tax-advantaged  savings  for qualified  expenses  through 
                                                                        its programs: Prepaid529, Invest529, CollegeAmerica  and 
Line 18 - Addition To Tax                                               CollegeWealth. For more information on establishing accounts, 
Enter the amount of the addition to tax computed on Form 760C           visit Virginia529.com. You are not required to be the owner of 
(for individuals, estates and trusts) or Form 760F (for farmers,        record for an account in order to direct a contribution of all or 
fishermen or merchant seamen). If you underpaid your estimated          part of your income tax refund. However, please remember that 
income tax or had insuffi cient income tax withheld for the taxable     only the Virginia529 account owner of record as of December 
year, you may owe the “addition to tax” computed on Form 760C           31st is eligible to take the Virginia state tax deduction associated 
or Form 760F.                                                           with Virginia529  accounts.  Please  note  that  the  CollegeWealth 
                                                                        and Prepaid529 programs are no longer accepting new accounts, 
Line 19 - Penalty                                                       but existing account owners may continue to contribute to their 
If you file your return after May 1, 2022, you may owe either a late    current CollegeWealth accounts and Prepaid529 contracts.
filing penalty or an extension penalty.                                 ABLE  is  a  tax-advantaged  way  to  save,  invest  and  pay  for 
Late Filing Penalty                                                     qualified disability expenses of eligible individuals with certain 
If you file your return more than 6 months after the due date, no       disabilities. Generally, funds in an ABLE account are disregarded 
extension provisions apply, and you must compute a late filing          when determining eligibility  for certain  Federal means-tested 
penalty of 30% of the tax due with your return.                         benefits programs, such as Medicaid and Supplemental Security 

                                                                      27

- 34 -

Income (SSI), and for Commonwealth of Virginia means-tested                                              Program Type Codes:
benefits  programs as well.  For information  on the ABLEnow                                                 1 = Invest529                                                     4 = CollegeAmerica or 
or  ABLEAmerica program, visit able-now.com.  You are not                                                    2 = Prepaid529                                                         ABLE America
required to be the owner of record for an ABLE account in order                                              3 = CollegeWealth                                                 5 = ABLEnow
to direct a contribution of all or part of your income tax refund and 
the contributor is eligible to take the Virginia state tax deduction                                     If contributing to more than 5 accounts, use the supplemental 
associated with ABLE accounts.                                                                           schedule, Schedule VACS, to provide the information for 
                                                                                                         additional accounts.
When you specify a Virginia529 or ABLE contribution amount on 
Schedule VAC, you authorize the Department to transfer payment                                           Part II - Other Voluntary Contributions
and related information to Virginia529 or ABLE to facilitate 
crediting contributions to the specified account(s) pursuant to their                                    Complete this section to contribute to one or more other voluntary 
                                                                                                         contribution organizations listed in the income tax instructions. 
operating procedures.  The information that will be exchanged is 
identified below:                                                                                        For information on these organizations, see Page 31.
•  The contribution amounts and the program information                                                  Part A, Line 1
contained on Schedule VAC.                                                                               Enter the overpayment amount computed on your return less the 
•  The taxpayer’s  name,  Social  Security  Number or  tax                                               amount credited to estimated tax for next year and the amount of 
identification number, address, and telephone number.  Note:                                             Virginia529 and ABLE contributions from Part I. 
Information for both spouses will be provided if a joint return                                          Part B - Voluntary Contributions from your refund
is filed.
                                                                                                         Lines 2 - 4 You may voluntarily donate all or part of your tax refund 
For purposes of determining interest on an overpayment or refund,                                        to one or more qualifying organizations. Enter the contribution 
no interest will accrue after the Department transfers the payment                                       code(s) and amount(s) you are donating in the boxes. If you want to 
to Virginia529 or ABLE. If Virginia529 or ABLE is unable to                                              donate to more than 3 organizations, enter code “00” and the total  
match a contribution to an existing account, they will contact the                                       donated on Line 2.  Enclose a schedule showing the organization 
taxpayer and attempt to resolve the contribution and, if all efforts                                     code, name and amount donated to each.
fail, Virginia529 or ABLE will return the refund contribution to                                              60  Virginia Nongame & Endangered  Wildlife Program
the taxpayer at the address on the return. 
                                                                                                              61  Democratic Political Party
Part I, Section A                                                                                                      Republican Political Party
                                                                                                              62
Enter the overpayment amount computed on your return less the                                                 64  Virginia Housing Program
amount credited to estimated tax for next year.
                                                                                                              65  Department for Aging and Rehabilitative Services 
Part I, Section B                                                                                                          (Elderly & Disabled Transportation Fund)
For each contribution, provide the Program Type Code (see codes                                               67  Virginia Arts Foundation
below), beneficiary’s last name, and account number. In addition,                                             68  Open Space Recreation &  Conservation Fund
provide the routing number if you are making a contribution to 
a CollegeAmerica  or  ABLEAmerica  account.   Contact  your                                                   78  Children of America Finding Hope
financial advisor to obtain the proper account number and routing                                             84  Virginia Federation of Humane Societies
number  for a CollegeAmerica  or  ABLEAmerica account.                                For 
                                                                                                              86  Spay and Neuter Fund
contributions  to Prepaid529,  Invest529 or CollegeWealth,  use 
                                                                                                              88           Virginia Cancer Centers
your Virginia529 account number for each. For contributions to 
ABLEnow  accounts,  use  your  ABLEnow  account  number  for 
each.

         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.

                                                                                               28

- 35 -

Lines 5 - 7  Library Foundations - Library  Foundations and            202901  Central Virginia Regional Library
Community Foundations: Use this section if you wish to contribute      203101  Alleghany Highland Regional Library Foundation
to one or more Library Foundations or Community Foundations. 
If you want to donate to more than 3 organizations, enter code         203301  Friends of the Charlotte County Library
“999999” and the total amount donated to the organizations on          203501  Chesapeake Public Library Foundation
Line 5. Enclose a schedule showing the organization code, name 
                                                                       203701  Friends of the Chesterfield Public Library
and amount donated to each.
                                                                       204301  Craig County Public Library
Library Foundations - enter the 6-digit code from the list starting 
below.                                                                 204501  Culpeper Library Foundation
Part C Voluntary Contributions to be made from your refund             204701  Cumberland County Public Library, Inc.
OR  tax payment                                                        205101  Eastern Shore Public Library Foundation
Lines  8  -  10 You  may  make  a  payment  to  the  following         205501  Fairfax Library Foundation
organizations even if you owe a tax balance or if you wish to donate 
more than your expected refund. If you are donating to more than       205701  Friends of Fauquier Library
3 organizations, enter the code “00” in the first box on Line 8 and    206101  Franklin County Library
enter the total amount of all donations. Enclose a separate page       206301  Galax-Carroll Regional Library Foundation, Inc.
indicating the amount you wish to contribute to each organization.
                                                                       206502  Gloucester County Friends of the Library 
11  Federation of Food Banks
                                                                       206901  Hampton Public Library Foundation
71  Chesapeake Bay Restoration Fund
72  Family & Children’s Trust Fund (FACT)                              207101  Handley Regional Library Endowment
73  Virginia’s State Forests Fund                                      207301  Friends of Henrico County Public Library 
92  Virginia Military Family Relief Fund (MFRF)                        207501  Friends of the Heritage Public Library 
Lines 11 - 13  Public School Foundations - You may contribute          207701  Highland County Library, Inc.
to Public School Foundations even if you owe a tax balance or if       208501  Friends of Jefferson-Madison Regional Library 
you wish to donate more than your expected refund. If you want                 Endowment Fund 
to donate to more than 3 foundations, enter code “999999” and 
the total amount donated to foundations on Line 11, and enclose        208701  Lancaster Community Library
a schedule showing the foundation number, name and amount              208901  Friends of the Smoot Library (FOSL)
donated to each.                                                       209101  The Library of Virginia Foundation
Public School - enter the 6-digit code from the lists starting on 
Page 30.                                                               209501  Loudoun Library Foundation, Inc.
Section D, Line 14  Total Voluntary Contributions                      209502  Friends of Gum Springs Library 
Enter the total of Lines 2 - 13. Enter this amount on Line 31 of       209701  Friends of the Lynchburg Public Library 
Form 763.                                                              209901  Madison County Library, Inc.
Donate to the General Fund by writing a check to the State             210102  Mary Riley Styles Public Library Foundation Inc. (Falls 
Treasurer and designating it as a donation to the Commonwealth’s 
                                                                               Church City Library)
General Fund. You must enclose your payment with Form GFD. 
Visit www.tax.virginia.gov or call 804.367.8031 to obtain this         210301  Rockingham Library Association 
form.                                                                  210901  Middlesex County Public Library
You can make a contribution directly to any of the organizations       211101  Montgomery-Floyd Regional Library Foundation, Inc.
listed above. For more information about these groups see 
Page 31.                                                               211102  Floyd County Library Building Fund Inc. 
                 LIBRARY FOUNDATIONS                                   211301  Friends of the Newport News Public Library
To be used by eligible public library foundations established as       211302  Newport News Public Library System Foundation
a nonprofit organization to raise funds for a local public library     211501  Norfolk Public Library Foundation
in order to provide additional financial assistance for the library 
beyond the government’s appropriation.                                 211701  Northumberland Public Library
Code   Foundation Name                                                 211901  Friends of the Library Blackstone VA
200101  Alexandria Library Foundation, Inc.                            212101  Orange County Library Foundation
200501  John Randolph Foundation – Appomattox Regional                 212501  Friends of the Pearisburg Public Library
        Library System Endowment                                       212701  The Petersburg Library Foundation, Inc.
200701  Friends of the Arlington County Library                        212901  Pittsylvania County Public Library Foundation (PPL)
201101  Bedford Public Library System Foundation, Inc.                 213301  Portsmouth Public Library Foundation, Inc.
201501  Blue Ridge Regional Library Foundation                         213501  Friends of the Powhatan Public Library
201901  Bristol Public Library Foundation                              213701  Prince William Public Library System Foundation
202101  The Friends of the Buchanan County Public Library              213901  Pulaski County Library System Fund
202301  Campbell County Public Library Foundation                      214301  Friends of the Rappahannock County Library 

                                                                     29

- 36 -

214501  Richmond Public Library Foundation (City)                  073001  Gloucester County Public Schools Educational 
214901  Roanoke Public Library Foundation (City)                   Foundation, Inc.
215101  Friends of the Roanoke County Public Library               075001  Goochland Educational Foundation 
215301  Rockbridge Regional Library Foundation                     079002  Greene Education Foundation
215501  Friends of the Russell County Library                      081001  Greensville County Education Foundation
215701  Friends of Salem Library                                   083001  Halifax County Public Schools Education Foundation
215902  Samuels Public Library                                     650001  Hampton Educational Foundation 
216101  Shenandoah County Library Foundation                       085001  Hanover Education Foundation
216503  Mecklenburg County Public Library Foundation Inc.          660001  The Harrisonburg Education Foundation
216701  Staunton Library Foundation, Inc.                          087001  Henrico Education Foundation, Inc.
216901  Friends of the Suffolk Library                             093001  Education Foundation for Isle of Wight Public Schools, 
                                                                   Inc.
217101  Tazewell County Public Library Foundation 
                                                                   099001  King George Education Foundation
217302  Virginia Beach Library Foundation
                                                                   101001  King William Public Schools Education Foundation, Inc.
217303  Friends of the Virginia Beach Public Library
                                                                   103001  Lancaster County Virginia Education Foundation
217501  Washington County Public Library Foundation
                                                                   678002  Community Foundation for Rockbridge, Bath and 
217901  Williamsburg Regional Library Foundation
                                                                   Alleghany-Lexington
218101  Wythe-Grayson Regional Library Foundation
                                                                   107001  The Loudoun Education Foundation, Inc. 
218301  York County Library Foundation
                                                                   680001  The Lynchburg City Schools Education Foundation
              SCHOOL FOUNDATIONS                                   113001  Madison County Education Foundation, Inc. 
To be used by eligible public school foundations established for 
                                                                   683001  Manassas City Public Schools Education Foundation
the express purpose of implementing a public/private partnership 
to fund public school improvement projects approved by the local   685001  Manassas Park Education Foundation
school board.                                                      117001  Mecklenburg County Business Education Partnership
009001  Amherst County Public Schools Education Foundation,        119001  Friends of Middlesex County Public Schools
Inc.
                                                                   121001  Montgomery County Educational Foundation
015001  Augusta County Public School Endowment Fund
                                                                   127001  New Kent Educational Foundation
019001  The Bedford Area Educational Foundation
                                                                   700001  Newport News Educational Foundation
023001  Botetourt County Public Schools Education Foundation, 
                                                                   139001  Page County Education Foundation
Inc.
                                                                   143001  Pittsylvania Vocational Education Foundation, Inc.
520001  Bristol Virginia Public Schools Education Foundation
                                                                   735001  Poquoson Education Foundation
530001  Blues Education Foundation, Inc. (Buena Vista)
                                                                   740001  Portsmouth Schools Foundation
029001  Buckingham County Educational Foundation Inc.
                                                                   147001  Prince Edward Public School Endowment, Inc.
031001  Campbell County Educational Foundation
                                                                   149001  Prince George Alliance for Education Inc.
033001  Caroline County Public Schools Education Foundation
                                                                   153001  Prince William County Public Schools Education 
550002  Chesapeake Public Schools Educational Foundation
                                                                   Foundation
041001  Chesterfield Education Foundation
                                                                   155001  Pulaski County Public Schools Education Foundation
043001  Clarke County Education Foundation Inc.
                                                                   157002  Rappahannock County Public Schools
570001  Colonial Heights Education Foundation for Excellence
                                                                   750002  Radford City Schools Partners for Excellence 
049001  Cumberland County Public Schools Foundation                Foundation, Inc.
590001  Danville Public Schools Education Foundation, Inc.         760001  Richmond Public Schools Education Foundation, Inc. 
051001  Dickenson County Public Schools                            (City of Richmond)
059002  Educate Fairfax                                            159002  Richmond County Education Foundation
610001  Falls Church Education Foundation                          770001  Roanoke City Public Schools Education Foundation, Inc.
061001  Fauquier Excellence in Education Foundation                161001  Roanoke County Public Schools Education Foundation, 
065001  Fluvanna Education Foundation                              Inc.
620001  Franklin City Educational Foundation, Inc.                 165001  Rockingham Educational Foundation, Inc.
067001  Franklin County Public Schools Education Foundation        167001  Russell County Foundation for Scholarships
069001  Frederick County Educational Foundation                    775001  Salem Education Foundation and Alummi Assoc.
630001  Fredericksburg Education Foundation                        169001  Southwest Virginia Public Education Foundation, Inc.

                                                                 30

- 37 -

169002  Scott County Foundation for Excellence in Education         61 & 62 Political Party  Each taxpayer may contribute up to $25 to 
171002  Moore Educational Trust (Shenandoah County)                    one of the following qualified parties: Democratic Party (code 
                                                                       61) or Republican Party (code 62).
171001  Shenandoah Education Foundation, Inc.
173001  Smyth County Education Foundation                           64 Virginia Housing Program  Supports locally-based organizations 
                                                                       providing housing assistance to the low-income elderly, persons 
177001  Spotsylvania Education Foundation                              with mental or physical disabilities and/or the homeless in need 
179001  Stafford Education Foundation Inc.                             of emergency, transitional or permanent housing.
790001  Staunton City Public Schools Endowment Fund.
                                                                       Department of Housing & Community Development 
800001  Suffolk Education Foundation Inc.                                   Check-Off for Housing Programs 
183001  Sussex Educational Foundation Inc.                                                  Main Street Centre 
                                                                            600 East Main Street, Suite 1100 
810001  Virginia Beach City Public Schools Education Foundation                             Richmond, VA 23219 
187001  Warren County Educational Endowment, Inc.                                           804.371.7000
820001  Waynesboro City Public Schools Foundation
                                                                    65 Transportation Services for the Elderly and Disabled Fund        
193002  Westmoreland County Public Schools Education                   Provides funding to local agencies to improve or expand 
   Foundation                                                          transportation for older Virginians or individuals with 
830002  Williamsburg/James City Education Foundation                   disabilities who cannot drive or use public transportation. 
                                                                       Services include transportation for jobs, medical appointments 
840001  Winchester Education Foundation                                and other essential activities.
197001  Wythe County Public Schools Foundation for Excellence,         Department for Aging and Rehabilitative Services 
   Inc.                                                                     8004 Franklin Farms Drive  
199001  York Foundation for Public Education                                Henrico, VA 23229-5019 
                                                                                            800.552.3402
        Organization Information
                                                                    67 Virginia Arts Foundation  Supports local artists, arts groups 
 Code  Organization                                                    and schools in every city and county in Virginia.
11 Federation of Virginia Food Banks  The Federation of Virginia 
   Food Banks, a partner state association of Feeding America               Virginia Arts Foundation 
   is the largest hunger relief network in the Commonwealth                 c/o Virginia Commission for the Arts 
   of Virginia. The Federation is composed of the 7 regional                                Main Street Centre 
   Virginia and Washington DC food banks, consisting of                     600 E. Main St., Suite 330 
   facilities in 14 strategic locations. The primary mission of             Richmond, Virginia 23219 
   the food banks is to improve nutrition security and empower              arts@arts.virginia.gov or 804.225.3132 
   strong, healthy communities in partnership with more than                                www.arts.virginia.gov
   1,500 local organizations throughout the Commonwealth. In        68 Open Space Recreation and Conservation Fund      These funds 
   addition, the Federation coordinates the distribution of food       are used by the Department of Conservation and Recreation 
   and supplies to victims of disasters and emergencies on behalf      to acquire land for recreational purposes and preserve natural 
   of Virginia’s food banks.                                           areas; to develop, maintain and improve state parks and to 
                                                                       provide matching outdoor recreation grants to localities.
        Federation of Virginia Food Banks 
                    1415 Rhoadmiller Street                            Virginia Department of Conservation & Recreation 
                    Richmond, VA 23220                                      Open Space Recreation & Conservation Fund  
                    www.vafoodbanks.org                                     600 East Main Street, 24th Floor  
                                                                                            Richmond, VA 23219 
60 Virginia Nongame & Endangered Wildlife Program  This fund                                804.786.6124
   provides for research, management and conservation of 
   nongame wildlife species and habitats, including those listed    71 Chesapeake Bay Restoration Fund More than half of Virginia’s 
   by state or federal agencies as Endangered or Threatened and        lands drain into the Chesapeake Bay.  This fund is used to help 
   those identified as Species of Greatest  Conservation Need in       meet needs identified in the state’s clean up plan for the Bay 
   Virginia’s Wildlife Action Plan.                                    and the waters that flow into it.
                                                                       Virginia Secretary of Natural and Historic Resources 
        Department of Wildlife Resources
                                                                                            1111 E. Broad Street 
                    Non-Game Donation 
                                                                                            Richmond, VA 23219 
                    P.O. Box 90778 
                                                                                            804.786.0044
                    Henrico, VA   23228-0778 
                    804.367.6913 
                    www.dwr.virginia.gov

                                                                  31

- 38 -

72 Family and Children’s Trust Fund  Contributions support                Virginia Federation of Humane Societies, Inc. 
   the prevention and treatment of family violence in local                       P.O. Box 545 
   communities and through statewide public awareness projects                    Edinburg, VA 22824 
   and activities.  Family violence includes child abuse and                      540.335.6050 
   neglect, domestic violence, dating violence, sexual assault,                   Email: info@vfhs.org 
   and elder abuse and neglect.                                                   www.vfhs.org
   Family and Children’s Trust Fund                                       Spay and Neuter Fund    All moneys contributed shall be 
                                                                       86
   801 East Main Street, 15th Floor                                       paid to the Spay and Neuter Fund for use by localities in 
   Richmond, VA 23219                                                     the Commonwealth for providing low-cost spay and neuter 
   familyandchildrens.trustfund@dss.virginia.gov                          surgeries through direct provision or contract or each locality 
   804.726.7604                                                           may make the funds available to any private, nonprofit 
   www.fact.virginia.gov                                                  sterilization program for dogs and cats in such locality. 
                                                                          The Tax Commissioner shall determine annually the total 
73 Virginia’s State Forests Fund State Forests are self-supporting        amounts designated on all returns from each locality in 
   and managed to sustain multiple natural resources and values           the Commonwealth, based upon the locality that each filer 
   [benefits]. Conservation practices protect wetlands, enhance           who makes a voluntary contribution to the Fund lists as 
   critical wildlife habitat and preserve unique natural areas            their permanent address. The State Treasurer shall pay the 
   for biodiversity and provide long-term applied research for            appropriate amount to each respective locality.
   restoration and reforestation of native species. Demonstration 
   areas provide private forest landowners with practical, effective   88 Virginia Cancer Centers  Virginia is fortunate to have two 
   solutions to resource management challenges. Recreation                National Cancer Institute-designated Cancer Centers to serve 
   opportunities and conservation educational programs are                the people of the Commonwealth: the VCU Massey Cancer 
   available statewide in all seasons to any age or experience            Center and the University of Virginia Cancer Center. These 
   level. State Forests are open to the public without fee for            two Cancer Centers work together to deliver the leading edge 
   hiking, bird watching and nature observation. Horseback                in contemporary cancer care in a supportive and compassionate 
   riding, mountain bike riding, fishing, hunting and trapping            environment, and to change the future of cancer care through 
   are allowed on certain state forests with a use permit.                research. Your contribution will enable us to help cancer 
   Virginia Department of Forestry                                        patients today, and those who will be cancer patients in the 
   Attn: State Forest Fund                                                future. 
   900 Natural Resources Drive, Suite 800                                         University of Virginia Cancer Center 
   Charlottesville, VA 22903                                                      P.O. Box 800773  
   434.977.6555                                                                   Charlottesville, VA 22908-0773 
78 Children of America Finding Hope, Inc. Uses proven strategies                  434.924.8432 
   and programs to meet emotional and physical needs of children                  www.supportuvacancer.org
   who are disadvantaged, runaways, in crisis and delinquent by 
   providing hope in a tangible form regardless of religion, race,                VCU Massey Cancer Center  
   gender, or socioeconomic status.                                               Virginia Commonwealth University 
                                                                                  P.O. Box 980214 
   642 Scenic Lakeview Drive                                                      Richmond, VA 23298-0214
   Spring City, TN 37381                                                          804.828.1450 
   276.608.2006                                                                   www.massey.vcu.edu/
    www.childrenfindinghope.org
                                                                       92 Virginia Military Family Relief Fund (MFRF)  The Military Family 
84 Virginia Federation of Humane Societies  Founded in 1959, the          Relief Fund (MFRF) was established in 2006, with support 
   Virginia Federation of Humane Societies (VFHS) is committed            from the Virginia Legislature. This is a quick response grant 
   to ending the unnecessary euthanasia of cats and dogs in               program to assist military and family members of the Virginia 
   Virginia shelters. In early 2017, VFHS launched “SaveVaPets            National Guard and the United State Reserve Components who 
   - Crossing the No Kill Finish Line” with the focused goal of           are residents of Virginia, and, called to extended federal active 
   saving at least 90% of the dogs and cats in Virginia’s shelters        duty for periods in excess of 90 days and up to 180 days after 
   and rescues. Year-end 2020 statistics show that we have                their return. As well as those missions in support of Virginia 
   achieved a 91% save rate for Virginia’s dogs and cats. VFHS            civil authorities, including state active duty and federal defense 
   members include leaders from public and private shelters,              support to civil authority missions, for periods in excess of 30 
   rescue groups, veterinarians, animal control officers and              days. The Military Family Relief Fund assists military families 
   citizen advocates. Programs include funding for spay/neuter            with urgent or emergency needs relating to living expenses 
   and general support for local animal welfare organizations,            including but not limited to food, housing, utilities and medical 
   advocating for humane laws for all animals, training for animal        services. Each need is considered on its own merit.
   welfare professionals and advocates, transferring animals 
   from under-resourced areas of the state to municipalities              Virginia National Guard Family Programs 
   where adoption rates are higher, and Spay VA which provides                    6090 Strathmore Rd. Building 430
   pet owners access to convenient and affordable spay/neuter                     Richmond, VA 23237
   services. Your contribution to VFHS ensures a brighter future                  804.236.7859
   for Virginia’s animals and their caregivers.

                                                                     32

- 39 -

CREDIT FOR TAXES PAID TO ANOTHER STATE Line 2. Claiming Credit
Virginia does not allow taxpayers filing nonresident individual Enter the code to identify the person claiming the credit:
income tax returns to claim credit for income tax paid to another 1. You
state. The only exception is for income taxes paid to the following 2. Spouse
states:
3. You and Spouse (Not for Corporation Filing Status)
• Arizona • California
• District of Columbia • Oregon Line 3. Qualifying Taxable Income
If you are a resident of one of the above states and have Virginia Enter the total taxable income to the extent that the income was
source income as a nonresident and the income is taxed by both taxed by the other state. Qualifying taxable income includes the total
Virginia and the other state, you may be eligible for this credit. taxable income reported on the resident return, not just the income
derived from Virginia sources. Married taxpayers, see above.
This credit applies only to income taxes paid to other states. For
more information, see Va. Code § 58.1-332 or visit www.tax. If nonqualifying income is included in the taxable income of
virginia.gov. the other state, recompute the qualifying taxable income and
qualifying tax liability with that income removed. An example
Married Taxpayers of nonqualifying income is any addition to federal adjusted gross
Unless a joint return is filed in both Virginia and the other state, income or federal taxable income required by the other state unless
you may need to adjust your taxable income to compute the credit that item is specifically included in Virginia taxable income.
correctly.
Line 4. Virginia Taxable Income
• If you filed separately in the other state, but jointly in Virginia,
enter only the Virginia taxable income attributable to the filer Enter the Virginia taxable income from Line 17 of Form 763.
whose income was taxed by the other state. Married taxpayers, see above.
• If you filed jointly in the other state, but separately in Virginia, Line 5. Qualifying Tax Liability
enter only the taxable income attributable to that filer from the Enter the net tax liability after nonrefundable credits reported on
other state’s return. the other state’s return. Married taxpayers, include only the tax on
Required Documentation the income from Line 3.
• Each credit must be computed separately using the Schedule Line 6. Identify the State
OSC
Enter the 2–character postal abbreviation for the state.
• Enclose a copy of the other state’s return if the taxpayer filed
an individual return in the other state Line 7. Virginia Income Tax
• If claiming a credit on corporation income tax paid to a state Enter your Virginia income tax from Line 18 of Form 763. Married
that does not recognize the federal S Corporation election, taxpayers, include only tax on the income from Line 4.
enclose a statement from the S Corporation that documents
your share of the income, tax liability, and tax paid. Line 8. Income Percentage
W-2s, 1099s, and Schedule K-1s are not acceptable documentation Divide Line 4 by Line 3. Compute the percentage to one decimal
to support the credit. Visit our website for a list of required forms. place. If the result is greater than 100%, enter 100%. If the result
is less than 0.1%, enter 0.1%.
Schedule OSC Line Instructions
Line 9. Virginia Ratio
Line 1. Filing Status Multiply Line 5 by Line 8.
Enter the code for the filing status on the other state’s return.
Line 10. Credit
1. Single
Enter the lesser of Line 7 or Line 9.
2. Married Filing Jointly
3. Married Filing Separately If claiming more than one credit, continue to Line 11 of Schedule
OSC. Enter the total of all credits on Line 24 of Form 763. The
4. N/A sum of all nonrefundable credits claimed cannot exceed your tax
5. Other including Corporation Income Tax paid by an S Corporation liability on Line 18 of Form 763.

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- 41 -

                                               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

                                                                    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

                                                                               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

                                                                              37

- 44 -

                                                          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

                                                                                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

                                                                               39

- 46 -

                                                          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

                                                                               40

- 47 -

                                                          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

                                                                               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

                                                                               42

- 49 -

                                                          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 our website at www.tax.virginia.gov for expanded 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
                                                                             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

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