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Resident Individual Income Tax Booklet

We all have roles to play in

preventing refund fraud. Tax Refund Fraud
Prevention
The Virginia Department of Taxation is committed
to stopping refund fraud and protecting your
information.
• When you file your tax return, it will be processed
using selection criteria intended to detect
possible fraud.
• Our Refund Review Team examines
documentation to verify a taxpayer’s identity if
fraud is suspected.
• We issue personal identification numbers (PINs)
to victims of identity theft to use when they file
their Virginia individual income tax returns.

Last fiscal year we requested additional information on 203,000 returns and denied or reduced refunds on
approximately 60,000 refunds.

By verifying information on tax returns before issuing the refunds, we prevented a total of over $42 million in
fraudulent and erroneous refunds from being issued.

www.tax.virginia.gov

Va. Dept. of Taxation 2614089 Rev. 04/20

 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 If you think that you are a victim of
from related identity theft and refund identity theft, we suggest you take the
fraud: 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

 Virginia Tax Online Services
www.tax.virginia.gov
Get Your Tax Refund Faster Using e-File
Last year, over 3.4 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.
• Free Fillable Forms - Online versions of the Virginia resident return and schedules that allow you
to enter tax information just as you would if you were completing a paper form and then submit
the return electronically through e-File.
• Paid e-File - Commercial tax preparation and e-File software available online or over-the-counter
for personal use and through tax preparers.
Visit www.tax.virginia.gov 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 www.tax.virginia.gov.

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.
weeks

Make Online Payments

• Make an Estimated Tax Payment, a Filing Extension Payment, a Return Payment or pay a Tax
Bill online using Bank Debit or EFT Debit. Visit www.tax.virginia.gov.
• Pay by credit or debit card at www.tax.virginia.gov/payments.

Need Help?
The Department’s website contains valuable information to help you.
• Laws, Rules & Decisions – For easy access to the Code of Virginia, Tax Regulations, Legislative
Summaries, Rulings by the Tax Commissioner, Tax Bulletins and Attorney General Opinions.
• Online Calculators – Use the Department’s online Age Deduction Calculator, Spouse Tax
Adjustment Calculator or Tax Calculator to help you with your taxes.
• Email Updates - Sign up and stay informed. By subscribing, you will periodically receive automatic
email notifications regarding legislative changes, filing reminders and other relevant information.
 Health Insurance for Uninsured Children
Does your child need health insurance?
Call 1.866.873.2647, contact your local Department of Social Services, or visit www.FAMIS.org to learn if
your children might qualify.

Table of Contents
What’s New.................................................................................................................................................... 1
Reminders...................................................................................................................................................... 2
Filing Options, Forms and Assistance............................................................................................................ 3
Do You Need to File a Virginia Income Tax Return?...................................................................................... 3
When to File Your Return............................................................................................................................... 3
Where to File.................................................................................................................................................. 4
Amended Returns.......................................................................................................................................... 4
Residency Status and Choosing the Right Form to File................................................................................. 5
Getting Started............................................................................................................................................... 6
Do You Need to Complete Virginia Schedule ADJ?....................................................................................... 6
Assembling Your Return................................................................................................................................. 6
Form 760 Line Instructions............................................................................................................................. 7
Age 65 and Older Deduction Worksheet........................................................................................................ 9
Spouse Tax Adjustment Worksheet.............................................................................................................. 12
Schedule ADJ Line Instructions.................................................................................................................... 15
Additions to Income................................................................................................................................... 16
Subtractions from Income.......................................................................................................................... 17
Deductions from Income............................................................................................................................ 20
Tax Credit for Low-Income Individuals or Virginia Earned Income Credit................................................. 22
Addition to Tax, Penalty and Interest......................................................................................................... 23
Schedule VAC Line Instructions................................................................................................................... 24
Virginia529 and ABLEnow Contributions................................................................................................... 24
Other Voluntary Contributions................................................................................................................... 25
Voluntary Contributions (Information on Organizations)............................................................................... 25
Library Foundation Contributions................................................................................................................. 27
Public School Foundation Contributions...................................................................................................... 28
Credit for Taxes Paid to Another State......................................................................................................... 29
Schedule OSC Line Instructions............................................................................................................... 30
About Virginia Schedule CR......................................................................................................................... 31
Tax Rate Schedule....................................................................................................................................... 33
List of Localities and Mailing Addresses....................................................................................................... 43
 What’s New
Virginia’s
a’s Fixed Date Conformity with the Internal Revenue 117 on Schedule ADJ and enclose a copy of federal Form 8990.
Code: Virginia’s date of conformity with the Internal Revenue See the Form ADJ instructions and the Department’s website for
Code (IRC) was advanced from December 31, 2018 to December additional information.”
31, 2019, subject to certain exceptions.
exceptions Additional information Extension of Time to Claim the Land Preservation Tax Credit:
about conformity adjustments and other legislative changes For land or interest in land conveyed before January 1, 2020, no
required as a result of the 2020 General Assembly are addressed credit is allowed unless a complete application has been filed by
in Tax Bulletin 20-1 posted on the Department’s website at www. December 31 of the 3rd year following the calendar year of the
tax.virginia.gov. conveyance. For land or interest in land conveyed on or after
Virginia will continue to deconform from the following: bonus January 1, 2020, a complete application must be filed by December
depreciation allowed for certain assets under federal law; the 31 of the 2nd year following the calendar year of the conveyance.
five-year carryback of certain federal net operating loss (NOL) Prior to July 1, 2019, Form LPC-1 was statutorily required to be filed
deductions generated in the 2008 or 2009 taxable years; the by December 31 of the first year following the year of conveyance.
federal income treatment of applicable high yield discount Extension of Sunset Date of Major Business Facility Job
obligations; and the federal income tax treatment of cancellation Tax Credit: The sunset date of the Major Business Facility Job
of debt income realized in connection with certain business debts. Tax Credit has been extended. This credit was set to expire after
Increased Standard Deduction: For taxable years beginning Taxable Year 2019, but it is now scheduled to sunset for taxable
on and after January 1, 2019, but before January 1, 2026, the years beginning on and after July 1, 2022.
Virginia standard deduction increases from $3,000 to $4,500 Port Volume Increase Tax Credit Transferability: Any taxpayer
for individuals and married taxpayers filing separately, and from holding a Port Volume Increase Tax Credit issued in taxable years
$6,000 to $9,000 for married taxpayers filing joint returns. beginning on and after January 1, 2018, but before January 1,
Changes to Certain Itemized Deductions: Individuals will 2022, may transfer unused but otherwise allowable credits to
continue to reference the instructions for Federal Schedule another taxpayer for use on the Virginia income tax return. The
A (Form 1040) when itemizing deductions, but with certain transferred credits may be retroactively applied from the date
exceptions. For taxable years beginning on or after January 1, the credits were originally issued, and the transferee may file an
2019, taxpayers may claim a deduction for the actual amount amended return to claim the transferred credit for a prior tax year.
of real and personal property taxes imposed by Virginia or any However, this provision does not extend the statute of limitations
other taxing jurisdiction not otherwise deducted solely on account for filing an amended return. Port Volume Increase Tax Credits
of the $10,000 annual limitation on the federal deduction for state are only transferable within one calendar year of the original credit
and local taxes paid. For taxable years beginning on or after holder earning the credits. Credit holders must complete Form
January 1, 2019, Virginia deconforms from the suspension of the PVT to transfer credits to another taxpayer.
overall limitation on itemized deductions, commonly known as the Telework Expenses Tax Credit Expiration: The Telework
Pease limitation. For Taxable Year 2019, Virginia will deconform Expenses Tax Credit has been repealed. This credit cannot be
from the increase in the medical expense deduction. See Virginia claimed for any taxable year beginning on or after January 1, 2019.
Schedule A and the schedule instructions for more information.
Worker Retraining Tax Credit Sunset Date: The Worker
Gain from Eminent Domain Subtraction: For taxable years Retraining Tax Credit sunset date has been advanced from
beginning on or after January 1, 2019, taxpayers may claim January 1, 2022, to January 1, 2019. For taxable years beginning
a subtraction for any gain recognized from the taking of real on and after January 1, 2019, taxpayers will no longer be able
property by condemnation proceedings. to earn the Worker Retraining Tax Credit. Credits earned in prior
Real Estate Investment Trust Subtraction: For taxable years taxable years may be carried forward for up to 3 years.
beginning on and after January 1, 2019, taxpayers may claim a Worker Training Tax Credit: For taxable years beginning on
subtraction for income attributable to an investment in a Virginia and after January 1, 2019, but before July 1, 2022, a business
real estate investment trust made on or after January 1, 2019 may receive a credit for certain expenses paid by the business
but before December 31, 2024. Enter the subtraction amount during the taxable year for eligible worker training. Annually,
using code 57 on the Schedule ADJ. For more information, see businesses may claim up to $500 per qualified employee or up
the Subtractions section in these instructions and the Form REIT to $1,000 per non-highly compensated worker receiving eligible
instructions. worker training.
Business Interest Deduction Recovery: For taxable years In addition, for taxable years beginning on and after January 1,
beginning on and after January 1, 2018, an individual income 2019, but before January 1, 2022, the Worker Training Tax Credit
tax deduction is allowed in an amount equal to 20 percent of is allowed for a business conducting orientation, instruction, and
the business interest that is disallowed for federal income training programs in Virginia for students in grades 6 through
tax purposes. If (i) you claimed a Virginia Business Interest 12. The credit equals 35% of direct costs incurred in connection
Deduction on prior year Virginia return(s) and (ii) you are able to with the program, not to exceed $2,000 for any taxable year. The
fully utilize your federal carryover of business interest from those annual aggregate credit cap for the Worker Training Tax Credit
prior year(s) on your current year federal return, you must report is $1 million. See the Form WTC instructions for additional
a deduction recovery on your current year Virginia return equal information.
the amount of the Virginia Business Interest Deduction claimed
New Requirement for the Provision of Preparer Tax
on the prior year Virginia return(s). However, if you are able to
Identification Numbers: For taxable years beginning on or
only partially utilize your federal carryover of business interest
after January 1, 2019, an income tax return preparer who has
from the prior year(s) on your current year federal return, the
the primary responsibility for the overall substantive accuracy
Business Interest Deduction recovery will be applied in the same
of the preparation of a return or claim for refund is required to
proportion as the amount of federal carryover that is utilized. If
include his or her Preparer Tax Identification Number (PTIN) on
reporting this recovery, enter as a negative number using Code
such return.
Page 1
 Reminders
Extension for Filing Income Tax Returns: All taxpayers Civil and Criminal Penalties: The civil penalty for filing a
are granted an automatic 6-month extension of time to file false or fraudulent return or for failing or refusing to file any
their income tax returns. No application for extension is return with intent to evade the tax, is an additional penalty
required; however, any tentative tax due must be paid with of 100% of the correct tax.
an extension voucher, Form 760IP, by the original due date Any individual who willfully fails or refuses to file a return,
for filing the return. at the time or times required by law, shall be guilty of a
You can file and pay your tentative tax online using the Class 1 misdemeanor. In addition, an individual who makes
Department’s eForms or Individual Online Services. any false statements on a return, with intent to defraud the
Payments are made electronically and you may schedule Commonwealth, shall be guilty of a Class 6 felony.
payments to be made on a future date. Debt Collection: Before issuing any refunds, Virginia law
Electronic Filing Requirements for Certain Taxpayers: requires the Department to check for any outstanding debt
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 debt is
an electronic medium if (i) any installment payment of found, regardless of the type of tax return filed, all or part of
estimated tax exceeds or can reasonably be expected to your refund may be withheld to help satisfy the debt and the
exceed $7,500, (ii) any payment made with regard to an processing of your return will be delayed.
return or extension of time to file exceeds $7,500, or (iii) the In addition, the Department is authorized to submit eligible
taxpayer’s estimated total tax liability exceeds $30,000. If state income and business tax debts to the U.S. Department
any 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 760, 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
• Plastic or Fiber Containers made of Synthetic significantly delay your refund. Visit www.tax.virginia.gov
Material for details.
• Cleaning Agents and Toiletries
Tax-Related Identity Theft: Tax-related identity theft
• Nondrug Drugstore Sundries
occurs when someone uses your Social Security Number
• Motor Vehicle Parts
to file a tax return claiming a fraudulent refund. Often, an
Businesses become subject to the tax on the first January identity thief will use your Social Security Number to file a
1 they are in business. The Litter Tax return, Form 200, and return early in the year. You may not be aware that you are
payment of the tax are due on May 1 of each year, for the a victim until you file your return and learn one already has
preceding calendar year. been filed. We apply stringent scrutiny to all tax returns in
File and pay your Litter Tax Return online using the an attempt to detect fraudulent tax refunds. If you receive a
Department’s eForms. Complete the online version of the letter from us asking for additional information to verify that
paper Litter Tax Return as you would if you were completing you are the actual taxpayer filing a return, please respond
a paper form. Payments are made electronically and you immediately. To learn more about identity theft and how to
may schedule payments to be made on a future date. protect yourself, see the following resources:
If you are unable to file and pay electronically you may • IRS Taxpayer Guide to Identity Theft
request a waiver. You can obtain the waiver request form at • IRS Identity Protection Tips
www.tax.virginia.gov or by calling 804.367.8037. • Virginia Attorney General
• Federal Trade Commission
Page 2
 Filing Options, Forms and Assistance Married filing separately and your VAGI is $11,950 or
more
Filing Options
When to File Your Return
• e-File your return online: Electronic filing is used to
prepare and file your federal and state tax returns over Filing by mail or commercial delivery service - If you
the Internet. There are 3 e-File options to choose from - are mailing several documents, please consider using a flat
Free-File, paid e-File and Free Fillable Forms. envelope to ensure proper handling and faster processing.
Please visit the Department at www.tax.virginia.gov When filing by mail, the envelope must be postmarked by the
to find out more about these programs. due date. Put the correct postage on your envelope. If your
return is sent back to you because of insufficient postage,
If you file online do not send the Department a paper you are liable for penalties and interest if the postmark on the
copy of your return. remailed return is after the due date. Tax returns or payment
• File your return on paper: of taxes remitted by a commercial delivery service will be
• Use commercial tax preparation software and print considered timely filed if they are received in an envelope
a copy of your state tax return or sealed container bearing a confirmation of shipment on
or before midnight of the day the return or payment is due.
• Download forms at www.tax.virginia.gov
Calendar year filer - If your taxable year is January 1, 2019
• Order forms online through the Department’s - December 31, 2019, your individual income tax return must
website or call 804.367.8031 be postmarked no later than May 1, 2020, to avoid penalties
If you fill out your tax return by hand, you can avoid and interest.
processing delays by printing your information so it can Fiscal year filer - If your taxable year is any consecutive
be easily read. Please use black ink and not pencil. 12-month period other than January - December, your
individual income tax return must be postmarked by the 15th
Assistance
day of the 4th month following the end of your fiscal year.
• For assistance, visit the Department’s website at www. When filing, you should write “Fiscal Year Filer” across the
tax.virginia.gov top of Page 1 of Form 760 and enclose a statement indicating
• Call Customer Service at 804.367.8031. For TTY the beginning and ending months of your fiscal year.
users dial 7.1.1 Outside U.S. - If you are living or traveling outside the United
• Mail requests for information to: States or Puerto Rico (including persons in the military or
naval service on duty outside the United States and Puerto
Virginia Department of Taxation Rico), you must file your return by July 1, 2020. Fill in the
P.O. Box 1115 overseas on due date oval on Page 1 of Form 760.
Richmond, Virginia 23218-1115
Weekends and holidays - If the due date falls on a Saturday,
Please do not mail your return to this address. Sunday or legal holiday, your return must be postmarked by
• Call or visit your Local Commissioner of the Revenue, the next business day.
Director of Finance, or Director of Tax Administration Extension provisions - Virginia law provides an automatic
for information or return preparation assistance. Check 6-month filing extension for income tax returns. No
Page 43 for a list of localities and contact information. application for extension is required. The extension is for
filing the return, not for payment of the tax; therefore, you
Do You Need to File a Virginia Income must pay at least 90% of your tax by the due date, May 1 for
Tax Return? calendar year filers, to avoid penalty. To make a payment
of tentative tax, use Form 760IP.
Every Virginia resident whose Virginia adjusted gross income Foreign income exclusion - If you qualify for the federal
is at or above the minimum threshold must file. foreign income exclusion and have requested an extension
of time for filing your federal return, you may apply for an
Complete Form 760, Lines 1 through 9, to determine your extension of time to file your state return. You will be granted
Virginia adjusted gross income (VAGI). If the amount on Line an extension for 30 days after the date you expect to qualify
9 is less than the amount shown below for your filing status, for the federal exclusion. You must apply for an extension
your Virginia income tax is $0.00 and you are entitled to a of time to file your state return by letter on or before the 1st
refund of any withholding or estimated tax paid. You must day of the 7th month following the close of your taxable year
file a return to receive a refund. To claim a refund in these and enclose a copy of the approved federal extension with
cases, complete Lines 10 through 15 and enter “0” as your your return when you file.
tax on Lines 16 and 18. Then complete Lines 19 through
36. You must file if you are: Members of the military - Members of the Armed Forces
serving in a combat zone receive either the same individual
Single and your VAGI is $11,950 or more
income tax filing and payment extensions as those granted
Married filing jointly and combined VAGI is $23,900 to them by the IRS, plus an additional 15 days, or a 1-year
or more
Page 3
extension, whichever date is later. All extensions also apply provided that the allowable refund is not more than the
to spouses of military personnel. Service families may wish, decrease in Virginia tax attributable to the federal change
however, to file their individual income tax returns before the or correction;
extended deadlines to receive refunds. Service members • 1 year from the final determination of the amended return
claiming this extension should write “Combat Zone” across of any other state or change or correction in the income
the top of their tax returns and on the envelopes used to mail tax of the taxpayer for any other state, provided that the
their returns. Such combat zone personnel should similarly refund does not exceed the amount of the decrease in
write “Combat Zone” across the top of correspondence, and Virginia tax attributable to such change or correction;
on the envelope used to mail the correspondence, when
responding to notices issued by the Department. See Tax • 2 years from the filing of an amended Virginia return
Bulletin 05-5, available in the Laws, Rules, and Decisions resulting in the payment of additional tax, provided that
Section of the Department’s website at www.tax.virginia. the current amended return raises issues relating solely
gov for more information. to the prior amended return and that the refund does not
exceed the amount of the tax payment made as a result
In addition, every member of the armed services deployed of the prior amended return; or
outside of the United States is allowed an extension of his
or her due date. The extension will expire 90 days following • 2 years from the payment of an assessment, provided
the completion of deployment. Service members who claim the amended return raises issues relating only to the
this extension should write “Overseas Noncombat” on the prior assessment and the refund does not exceed the
top of their tax returns. amount of tax paid on the prior assessment.

Additional information for spouses of military personnel is Complete a new return using the corrected figures, as if
provided in the Residency Status and Choosing the Right it were the original return. Do not make any adjustments
Form to File section later in this booklet. to the amended return to show that you received a refund
or paid a balance due as the result of the original return.
Use the worksheet for amended returns below to determine
Where to File if you are due a refund or if any additional tax due should
Use e-File to electronically file your federal and state tax be paid with your amended return. If your amended return
returns at the same time. Software programs that provide results in additional tax due, interest must be paid on the tax
e-File capability are available online and for purchase you owe from the due date of your original return to the date
in stores. All e-File software will automatically check for that the amended return is filed or postmarked.
completeness, correct errors, generate the applicable Fill in the oval on the front of Form 760, indicating that this
schedules and provide the option to transmit the return is an amended return. Also, fill in the additional oval on the
to the IRS and/or the Department’s electronic processing front of the return if the amended return is the result of a net
systems. Some vendors will allow taxpayers to file their operating loss (NOL) carryback. General instructions for
returns electronically for free based on certain qualifiers.
computing the NOL can be obtained from the Virginia Tax
To file by mail, use the list of mailing addresses beginning Administrative Code (Title 23, Taxation) website at law.lis.
on Page 43 and look up the city or county where you live, or virginia.gov/. Select the link for Virginia Tax Administrative
file directly with the Department. Local phone numbers are Code (Regulations) and find Title 23 Taxation. Select Agency
also provided.
10, Department of Taxation and Chapter 110 Individual
For more information about filing by e-File and filing by Income Tax. General instructions are provided in 23VAC10-
mail, go to www.tax.virginia.gov. 110-80 and 23VAC10-110-81. Enclose a complete copy of
your amended federal return, if applicable.
Amended Returns Worksheet for Amended Returns
If your federal return is amended, resulting in changes to 1. Income tax paid with original
your taxable income or any amount affecting the Virginia return, plus additional
return, you must file an amended Virginia return within one income tax paid after
year. If the IRS provided documentation that acknowledges it was filed............................1_________________
acceptance of your federal amended return, enclose a copy
2. Add Line 1 above and
with the Virginia amended return. In addition, if you file an
Line 26 from amended
amended return with any other state that affects your Virginia
Form 760 and enter the
income tax, you must file an amended Virginia return within
total here..............................2_________________
one year. The Department may issue a refund only if the
amended return is filed within: 3. Overpayment, if any, as
shown on original return or
• 3 years from the due date of the original return, including
as previously adjusted.........3_________________
valid filing extensions;
4. Subtract 3 from
• 1 year from the final determination of the amended
Line 2...................................4_________________
federal return or federal change, whichever is later,

Page 4
 5. If Line 4 above is less than In this situation, you should claim a credit on the return filed
Line 18 on amended Form in the state of your legal domicile for taxes paid to Virginia.
760, subtract Line 4 above Students: The rules for determining the residency status of
from Line 18 on amended a student are the same as for anyone else.
Form 760. This is the Tax
You Owe..............................5_________________ Military Personnel and Members of the U.S. Congress: If
you are a member of the armed forces or of the U.S. Congress
6. Refund. If Line 18 on who is a domiciliary (legal) resident of another state, you are
amended Form 760 is less not subject to taxation as an actual resident of Virginia even if
than Line 4 above, subtract you maintained an abode in Virginia for more than 183 days.
Line 18 on amended Form However, if you have income from Virginia sources other than
760 from Line 4 above. your active duty or congressional pay, you may be required
This is the to file a Form 763, Nonresident Income Tax Return.
Tax You Overpaid.................6_________________
Spouses, Dependents and Congressional Staff Members:
Residency Status and Choosing the The exemption for members of the armed forces and the
U.S. Congress does not apply to spouses (see below),
Right Form to File dependents or congressional staff members. If you are a
spouse or dependent of a member of the armed forces or
• There are two types of Virginia residents: domiciliary
of the U.S. Congress or you are employed by a member of
and actual.
the U.S. Congress, you must determine your own residency
• A domiciliary resident of another state may also be an status and filing obligations, even if you filed a joint federal
actual resident of Virginia. return.
• Virginia residency may be either full-year or part-year. Spouses of Military Personnel: For Taxable Year 2018
• A nonresident of Virginia may be required to file a Virginia and after, the Servicemember Civil Relief Act (SCRA), as
return. amended by Veterans Benefits and Transition Act, provides
that the spouse of a servicemember may elect to use
• To determine which Virginia return you should file, first the same residence for state tax purposes as that of the
determine if you were a resident of Virginia at any time servicemember. Under the SCRA, an electing spouse of a
during the taxable year. military servicemember may be exempt from Virginia income
Step 1: Determine your residency status tax on wages if the servicemember is present in Virginia in
compliance with military orders. More information is available
Domiciliary Resident
in Tax Bulletin 19-2 available on the website at www.tax.
You are a domiciliary (legal) resident if your permanent home virginia.gov.
is in Virginia. Your permanent home is where, whenever you
Step 2: Determine which income tax return you should
are absent, you intend to return. Every person has one and
file
only one domiciliary residence at a time. Most domiciliary
residents actually live in Virginia; however, actual presence in Virginia Residents
Virginia is not required. If you have established legal domicile File Form 760, Resident Return, if:
in Virginia, you are a domiciliary resident until you establish
legal domicile in another state. • You were an actual or domiciliary resident for the entire
year; or
• Members of the armed forces who claim Virginia as
their home of record are domiciliary residents, even if • You were an actual or domiciliary resident for a portion
stationed outside of Virginia. of the year, but all of your income for the entire year was
from Virginia sources.
• A domiciliary resident who accepts employment outside
of Virginia, but who does not abandon Virginia as his File Form 760PY, Part-Year Resident Return, if:
or her domiciliary residence, even if outside of Virginia • You moved into Virginia during the taxable year and
for many years, remains a domiciliary resident of became either an actual or domiciliary resident; or
Virginia. This includes domiciliary residents who accept
• You moved out of Virginia during the taxable year and
employment outside of the United States.
became a domiciliary resident of another state, provided
Actual Resident that you did not move back to Virginia within six months.
You are an actual resident if: Note to Part-Year Residents: If you had Virginia source
You maintained an abode in Virginia or were physically income during the taxable year while you were a nonresident,
present in Virginia for more than 183 total days during the you may also be required to file Form 763, Nonresident
taxable year, even if you are a domiciliary resident of another Return. See Nonresidents, below.
state or country. Married Taxpayers: If one spouse is a Virginia resident and
If you are an actual resident of Virginia, you may be required the other is a nonresident, you may not file a joint Virginia
to file as a resident in Virginia and in your domiciliary state. return unless you both elect to determine your joint Virginia

Page 5
taxable income as if you were both Virginia residents. If the taxable year, and 3) your salaries and wages were subject to
spouses do not make an election, the resident spouse will file taxation by Maryland, Pennsylvania, or West Virginia.
either Form 760 or Form 760PY, while the nonresident spouse Spouses of Military Personnel: Under the Servicemember
will file Form 763, if applicable. However, if one spouse is a Civil Relief Act, as amended by the Military Spouses
full-year resident and the other spouse is a part-year resident, Residency Relief Act, a spouse of a military servicemember
you may file a joint return using Form 760PY. See the Form may be exempt from Virginia income tax on wages if (i) the
760PY instructions for additional information. servicemember is present in Virginia in compliance with
Nonresidents military orders; (ii) the spouse is present in Virginia solely
File Form 763, Nonresident Return, if: to be with the servicemember; and (iii) they both maintain
the same non-Virginia domicile state. More information is
You had income from Virginia sources, other than interest available in Tax Bulletin 09-10 and Tax Bulletin 10-1 available
from personal savings accounts, interest or dividends from on the website at www.tax.virginia.gov.
an individual stock market investment, or pension payments
from a Virginia payor. Tax Withheld in Error by Employer: If Virginia tax was
withheld from your income in error, you should file Form
Income from Virginia sources includes:
763-S to obtain a refund.
1. Items of income gain, loss and deductions attributable
to: a) The ownership of any interest in real or tangible If you meet any of the exceptions above and had Virginia
personal property in Virginia; b) A business trade, withholding, you may need to file Form 763-S, Virginia Special
profession, or occupation carried on in Virginia; and c) Nonresident Claim For Individual Income Tax Withheld, to
Prizes paid by the Virginia Lottery and gambling winnings claim your refund.
from wagers placed or paid at a location in Virginia.
2. Income from intangible personal property, including Getting Started
annui­ties, dividends, interest, royalties and gains from
Before you begin to prepare your Virginia Form 760, you
the dis­position of intangible personal property employed
will need the following:
by an individual in a business, trade, profession or
occupation carried on in this state. • Your completed federal income tax return.
If you were a Virginia resident for part of the year and you • W-2, 1099 and VK-1 forms with Virginia withholding.
also received Virginia source income during your period • Virginia Schedule ADJ. See next section.
of residence outside Virginia, you must file Form 760PY
and Form 763. The Virginia source income reported on • Schedule OSC and other state income tax returns filed, if
Form 763 will be only the Virginia source income you you are claiming the credit for tax paid to another state.
received while a nonresident. • Virginia Schedule CR. See Page 31.
Exceptions for Certain Nonresidents • Virginia Schedule VAC. See Page 24.
An exception to the filing requirement for nonresidents applies If you are filing an amended return, you will need copies of
to certain residents of Kentucky, the District of Columbia, the records supporting the change to your return, as well
Maryland, Pennsylvania, and West Virginia if their only as your original return.
Virginia source income is from salaries and wages. See
below for qualifications. If residents of these states received Do You Need to Complete Virginia
other income from Virginia sources that is not specifically
exempted, it must be reported as Virginia source income on Schedule ADJ?
Form 763, the Virginia Nonresident Return. Complete Virginia Schedule ADJ if you need to report any
Kentucky and the District of Columbia: If you were of the following:
a resident of Kentucky or the District of Columbia who • Additions to Federal Adjusted Gross Income (FAGI)
commuted daily to work in Virginia, you are not required to
file a Form 763 Nonresident Return, provided that 1) you had • Subtractions from FAGI not reported on Form 760
no actual place of abode in Virginia at any time during the • Deductions from VAGI not reported on Form 760
taxable year, and 2) your only income from Virginia sources • Credit for Low-Income Individuals or Virginia Earned
was salaries and wages, and 3) your salary and wages Income Credit
were subject to income taxation by Kentucky or the District • Addition to tax
of Columbia.
• Penalties and Interest
Maryland, Pennsylvania and West Virginia: If you were a
resident of Maryland, Pennsylvania or West Virginia and you Assembling Your Return
earned salaries and wages in Virginia, you do not have to file
a Form 763, Nonresident Return, provided that 1) your only If you file your return by paper, enclose the original Virginia
income from Virginia sources was salaries and wages, and Form 760, Schedule ADJ, Schedule VAC, Schedule OSC
2) you were present in Virginia for 183 days or less during the and Schedule CR. Do not send photocopies of these

Page 6
forms. Photocopies of all other supporting documents are • Include your spouse’s name, Social Security Number
acceptable. and Date of Birth in the fields labeled for “Spouse”
REQUIRED ENCLOSURES WITH FORM 760 • Fill-in the Deceased oval next to the field for your
spouse’s Date of Birth
• Forms W-2, 1099 and VK-1 showing
Virginia withholding • Any refund issued will be made payable to the
surviving spouse. The refund may be direct deposited
• Virginia Schedule A
• No additional documentation is required
• Schedule ADJ
Single Filers: If you are the court-appointed or certified
• Schedule ADJS Personal Representative (also referred to as Executor or
• Schedule VAC Administrator) of the decedent’s estate, include a copy of
• Schedule OSC the court certificate showing your appointment.
• Schedule CR • Any refund issued will be made payable to the estate
• Form 760C or Form 760F of the decedent.
• Virginia Credit Schedules • The refund will be issued as a check. The check may
• Other Virginia Statements or Schedules be cashed or deposited with the endorsement of the
court-appointed Personal Representative
• Other required enclosures
Joint Filers, both Taxpayers Deceased: Follow the
Do not use staples. instructions for Single Filers.
Reminder: Keep copies of your completed Form 760 and all Important: If a refund is due, the refund will be issued in the
supporting documentation for 3 years. name of the surviving spouse or the estate of the decedent(s)
unless a properly completed copy of federal Form 1310 is
Form 760 Line Instructions provided. When filing electronically, the Form 1310 must be
included with the federal filing.
Name and Address
Locality Code: Use the list on Page 43 to look up the 3-digit
Enter your name and mailing address in the space provided. code for the locality in which you lived on January 1, 2020.
If you use Filing Status 3 (married filing separate returns), Enter the corresponding number in the boxes provided on
do not enter your spouse’s name in the spouse name field. Form 760. Local school funding is allocated based in part
Instead, enter your spouse’s name in the space beside the on this information.
Filing Status code box.
Ovals
Address Change: If your address has changed since last
Fill in any ovals that apply.
filing, fill in the oval in the street address area.
• Name or filing status has changed
Social Security Number
• Virginia return not filed last year
Enter your Social Security Number and the first four letters • Dependent on another’s return
of your last name in the boxes. If using Filing Status 2, you
• Qualifying farmer, fisherman or merchant
must also enter the Social Security Number and first four
seaman. Fill in this oval if at least 2/3 of your gross
letters of your spouse’s last name. If using Filing Status 3,
income is a result of self-employment as a farmer,
enter your spouse’s Social Security Number and record your
fisherman or merchant seaman.
spouse’s name on the line beside the Filing Status code box.
• Amended Return. Fill in both ovals if amending
Privacy Act. In compliance with the Privacy Act of 1974, due to Net Operating Loss Deductions.
disclosure of your Social Security Number is mandatory under
• Overseas on due date. If you were overseas
Va. Code § 58.1-209. Your Social Security Number is used
on May 1, 2020, fill in this oval and enclose a
both as a means of identifying your income tax return and
statement explaining your situation. Your return is
of verifying the identity of individuals claiming tax refunds.
due by July 1, 2020.
Date of Birth • Federal Schedule C filed with federal return
Please be sure to provide your date of birth. This information • Earned Income Tax Credit claimed on federal
is used by the Department to verify taxpayer identity. If you are return. If you claimed an Earned Income Tax Credit
filing a joint return, enter your date of birth and your spouse’s on your federal return, fill in the oval and enter the
date of birth in the same order as your names and Social amount of the federal credit claimed.
Security Numbers.
Virginia Driver’s License Information
Deceased Taxpayers Enter your Virginia Driver’s License Identification number and
Surviving Spouse filing Joint Return: As the surviving spouse, Issue Date. If you do not have a Virginia driver’s license, but
you are considered the primary taxpayer. To complete your have a Virginia ID Card, enter the identification number and
return: issue date from the ID Card. If filing a joint return, enter the
• List your name, Social Security Number and Date of information for both spouses. Providing this information is
Birth first on the return
Page 7
optional. It is requested for taxpayer identification purposes Exemption Amount: Add the dollar amount from Section A
as part of ongoing efforts to combat identity theft and fraud. to the dollar amount from Section B. Enter this amount on
Filing Status Line 12.
In most cases, your filing status will be the same as the one Note for Filing Status 3: Each spouse must determine
you selected on your federal return. Enter the applicable exemptions as if separate federal returns had been filed,
number to indicate your filing status. using the federal rules for separate reporting. If dependent
1 = Single exemptions can­not be accounted for separately, they must
2 = Joint be proportionately allocated between each spouse based
3 = Married filing separately on each spouse’s income. One spouse may never claim less
than a whole personal exemption.
Fill in the Head of Household oval if your filing status is Single
and you checked the Head of Household box on your federal Dollar Amounts
return. For more information, go to the filing status section on All amounts entered on your return must be rounded to
the Departments’s website: www.tax.virginia.gov. the nearest dollar. Amounts less than 50 cents should
If using Filing Status 3, enter the spouse’s Social Security be rounded down while all amounts of 50 cents - 99 cents
Number at the top of the form and the spouse’s name on should be rounded up. Rounding to the nearest dollar
the line provided. improves accuracy and reduces processing time.
If one spouse is a Virginia resident and the other is a Line 1. Federal Adjusted Gross Income
nonresident, you may not file a joint Virginia return unless Enter the federal adjusted gross income from your federal
you both elect to determine your joint Virginia taxable income return. If married filing separately (Filing Status 3), enter
as if you were both Virginia residents. If the spouses do not only the amount of income attributable to you. Be sure to
make such election, the resident spouse must file a separate use the federal adjusted gross income amount, NOT federal
return (Form 760) using Filing Status 3. If the nonresident taxable income.
spouse has Virginia source income to report, he or she must
Line 2. Additions
file a separate return using Form 763. The spouses must
compute their itemized deductions and allocate exemptions If you reported any additions on Schedule ADJ, enter the total
for dependents as if they had filed separate federal returns. amount from Line 3 of Schedule ADJ.
As a general rule, the spouse claiming an exemption for a Line 3. Add Lines 1 and 2 and enter the total.
dependent must be reporting at least half of the total federal
Line 4. Age Deduction
adjusted gross income. In addition, each spouse must be
able to support his or her claim of itemized deductions. If Are you eligible to claim an age deduction? For the 2019
the underlying expenses for itemized deductions cannot taxable year, taxpayers born on or before January 1, 1955,
be accounted for separately, each spouse must claim a may qualify to claim an age deduction based on their birth
proportionate share of the deductions based on his or her date, filing status and income. A taxpayer who claims an age
respective share of the joint federal adjusted gross income. deduction may NOT claim a disability income subtraction,
Credit for Low-Income Individuals, or Virginia earned income
Exemptions credit.
Enter the number of exemptions allowed in the boxes. For married taxpayers, each eligible spouse may take either
Dependents: Generally, you may claim the same number an age deduction or a disability income subtraction. Neither
of dependent exemptions allowed on your federal re­turn. If spouse may claim an age deduction if one spouse claimed a
using Filing Status 3, see the Filing Status instructions in the Credit for Low-Income Individuals or Virginia earned income
previous section for the rules on claiming dependents. You credit, even if filing separate returns. Claim the deduction or
may never claim less than a whole exemption. The same subtraction that gives you the greatest tax benefit.
dependent may not be claimed on separate returns. If you or your spouse are not claiming a disability subtraction
or a credit for earned or low-income and your birth date is on
Multiply the sum of exemptions claimed in the “You,”
or before January 1, 1955, read below.
“Spouse” and “Dependents” boxes by $930.
Taxpayers Age 65 and Older
65 or Older: To qualify for the additional personal exemption
for age 65 or older, you must have been age 65 or older on If you or your spouse were born on or before January 1,
or before January 1, 2020. 1955, you may qualify to claim an age deduction of up to
$12,000 each for 2019. The age deduction you may claim
Blind: To qualify for the additional personal exemption for depends on your birth date, filing status and income.
the blind, you must have been consid­ered blind for federal
If your birth date is:
income tax purposes.
• On or before January 1, 1939: You may claim an age
Multiply the sum of exemptions claimed for “65 or older” deduction of $12,000. If you are married, each spouse
and “Blind” by $800. born on or before January 1, 1939, may claim a $12,000
Low-Income Individuals: You cannot claim the 65 or older or age deduction. For individuals born after January 1,
Blind exemptions if you also claimed a Credit for Low-Income 1939, the age deduction is based on the criteria below.
Individuals on Line 23 of Form 760.
Page 8
 Age 65 and Older Deduction Worksheet
FOR 2019: Only taxpayers born on or between January 2, 1939, and January 1, 1955, may claim an income-based age
deduction for the 2019 taxable year. Married taxpayers must enter the combined income of both spouses, regardless of
filing status or whether one or both spouses claim an income-based age deduction.
1. Enter the number of taxpayers born on or between January 2, 1939, and January 1, 1955, who are
claiming an income-based age deduction for Age 65 and Older.
A.
Filing Status 1, Single: Enter 1.
B.
All Married Taxpayers:
• If one spouse is claiming an income-based age deduction: Enter 1.
• If both spouses are eligible to claim an income-based age deduction and both spouses are
filing Virginia returns, regardless of whether you are filing jointly or separately: Enter 2.
2. Enter your Federal Adjusted Gross Income (FAGI).
A. Filing Status 1, Single: Enter your FAGI from your federal return.
B. All Married Taxpayers: Enter the combined FAGI for you and your spouse from your federal
return(s).

3. Enter your fixed date conformity (FDC) addition, if applicable.

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

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

Enter the result in the “You” and “Spouse” columns. Enter on your return(s).
To compute the age deduction, use the calculator at www.tax.virginia.gov or this worksheet.

Page 9
• On or between January 2, 1939, and January 1, ITEMIZED OR STANDARD DEDUCTIONS
1955: Your age deduction is based on your income. Note: Additional information regarding deductions and other
A taxpayer’s income, for purposes of determining an changes required as a result of the 2019 General Assembly
income-based age deduction, is the taxpayer’s adjusted Session are provided in Tax Bulletin 19-1 posted on the
federal adjusted gross income or “AFAGI.” A taxpayer’s Department’s website at www.tax.virginia.gov.
AFAGI is the taxpayer’s federal adjusted gross income,
Property and other taxes included as deductions on your
modified for any fixed date conformity adjustments
federal return are also allowed on your Virginia return. If one
and reduced by any taxable Social Security and Tier 1
spouse claims itemized deductions, the other spouse must
Railroad Benefits.
also claim itemized deductions. Do not complete Line 10 if
For Filing Status 1, single taxpayers, the maximum allowable claiming the standard deduction. Skip to Line 11.
age deduction of $12,000 is reduced $1 for every $1 the
taxpayer’s AFAGI exceeds $50,000. Line 10. Itemized Deductions
For all married taxpayers, whether filing jointly or You must claim itemized deductions on your Virginia return
separately, the maximum allowable age deduction of if you claimed itemized deductions on your federal return.
$12,000 each is reduced $1 for every $1 the married If a joint federal return was filed and you are filing separate
taxpayers’ joint AFAGI exceeds $75,000. returns in Virginia (Filing Status 3), itemized deductions
that cannot be accounted for separately must be allocated
All Married Taxpayers: A married taxpayer’s income-based
proportionately between spouses based on each spouse’s
age deduction is always determined using the married
share of the combined federal adjusted gross income.
taxpayers’ joint AFAGI. Regardless of whether filing jointly
or separately, if you are married, your income-based age If you claimed itemized deductions, enter the amount from
deduction is determined using the combined income of both Line 19 of the Virginia Schedule A and enclose this schedule
spouses. If both spouses are claiming an income-based age with your return. See the Virginia Schedule A instructions for
deduction, regardless of whether filing jointly or separately, more information.
the married taxpayers must compute a joint age deduction Line 11. Standard Deduction
first, then allocate half of the joint deduction to each spouse.
If you claimed the standard deduction on your federal
Line 5. Social Security Act and Equivalent Tier 1 Railroad return, you must also claim the standard deduction on your
Retirement Act Benefits Virginia return. Enter on Line 11 the amount listed below that
Enter the amount of taxable social security and/or Tier 1 corresponds with your filing status.
Railroad Retirement Act Benefits that you included in your
Filing Status 1 Enter $4,500
federal adjusted gross income.
Do not include Tier 2 Railroad Retirement Benefits and Other Filing Status 2 Enter $9,000
Railroad Retirement and Railroad Unemployment Benefits. Filing Status 3 Enter $4,500
See instructions for Schedule ADJ to determine if these Do not complete Line 10 when claiming a
benefits can be included as other subtractions. standard deduction.
Line 6. State Income Tax Refund or Overpayment Credit
Dependent on Another’s Return - If you can be claimed as
Enter the amount of any state income tax refund or a dependent on the federal return of another taxpayer, your
overpayment credit that you reported as income on your standard deduction is limited to the amount of your earned
federal return. income. Enter the smaller of the amount of earned income
Line 7. Subtractions or the standard deduction amount on Line 11.
If you reported any other subtractions on Virginia Schedule Line 12. Exemptions
ADJ, enter the total amount from Line 7 of Schedule ADJ.
Enter the sum of the total dollar amount from Exemption
Line 8. Add Lines 4, 5, 6 and 7 and enter the total. Section A and the total dollar amount from Exemption Section
Line 9. Virginia Adjusted Gross Income B.
Subtract Line 8 from Line 3 and enter the result. If the amount Line 13. Deductions
on Line 9 is less than the amount shown below for your filing If you reported any deductions on Schedule ADJ, enter the
status, your Virginia income tax is $0.00 and you are entitled total amount from Line 9 of Schedule ADJ. You must enclose
to a refund of any withholding or estimated tax paid. You must the Schedule ADJ with your return.
file a return to receive a refund. To claim a refund in these
cases, complete Lines 10 through 15 and enter “0” as your Line 14. Add Lines 10, 11, 12 and 13 and enter the total.
tax on Lines 16 and 18. Then complete Lines 19 through 36. Line 15. Virginia Taxable Income
You are required to file a return if you are: Subtract Line 14 from Line 9.
Single and your VAGI is $11,950 or more Line 16. Amount of Tax
Married filing jointly and combined VAGI is $23,900
To compute your tax, you can use either the tax table or the
or more
tax rate schedule on Page 33, or use the Tax Calculator on
Married filing separately and your VAGI is $11,950 or the Department’s website.
more
Page 10
Line 17. Spouse Tax Adjustment (STA) Line 23. Tax Credit for Low-Income Individuals or Virginia
Couples filing jointly under Filing Status 2 may reduce their Earned Income Credit
tax by up to $259 with the STA if both have taxable income If you claimed a Credit for Low-Income Individuals or Virginia
to report and their combined taxable income on Line 15 is Earned Income Credit, enter the total amount from Line
more than $3,000. 17 of Schedule ADJ. Refer to Page 22 of this instruction
Use the STA Worksheet on Page 12 or the STA Calculator booklet for additional information. The amount of the credit
on the website at www.tax.virginia.gov to complete this line. claimed may not exceed your tax liability on Line 18 of Form
760. For example, if the net tax on Line 18 is $141, and the
Enter the computed STA amount on Line 17 of Form 760. You allowable amount of your eligible credit is $300, then enter
must also enter the Virginia Adjusted Gross Income (VAGI) $141 on Line 23.
for your spouse.
Line 24. Credit for Tax Paid to Another State
Using the STA, couples filing joint returns will not pay higher
taxes than if they had filed separate returns. Enter the amount of credit for tax paid to another state that
you claimed on Schedule OSC, Line 21. Refer to Page 29
HOW IT WORKS: Virginia tax rates increase with income: 2% for additional information. You must enclose Schedule
up to $3,000; 3% from $3,001 to $5,000; 5% from $5,001 to OSC and a copy of each state return for which you are
$17,000; and 5.75% for income over $17,000. The STA lets claiming credit. The other state’s return must show the
both incomes reported on jointly filed returns benefit from computation of tax due.
the lower tax rates.
Line 25. Credits from enclosed Schedule CR
EXAMPLE: The Smiths have combined Virginia taxable
If you claimed any credits on Virginia Schedule CR, enter the
income of $47,000.
amount from Section 5, Part 1, Line 1A of Virginia Schedule
One spouse’s taxable income is $35,000 and the other CR.
spouse’s taxable income is $12,000. Without the STA, their Note: The Credit for Low-Income Individuals, the Credit for
Virginia tax is $2,445. With the STA, both spouses benefit Taxes Paid to Another State and most credits from Schedule
from the lower tax rates. CR are nonrefundable. The total of all nonrefundable credits
Using the STA Calculator at www.tax.virginia.gov, the Smiths cannot exceed your tax liability as shown on Line 18 of Form
compute the STA of $220, reducing their taxes to $2,225. 760.
Line 18. Net Amount of Tax Line 26. Total Payments and Credits
Subtract Line 17 from Line 16 and enter the difference on Add the amounts on Lines 19a through 25.
Line 18. Line 27. Tax You Owe
Line 19a. Virginia Tax Withheld During the 2019 taxable If Line 26 is smaller than Line 18, subtract Line 26 from Line
year 18. This is the amount of tax you owe.
Enter the amount of Virginia tax withheld from your W-2, Line 28. Overpayment Amount
1099 and VK-1 form(s) in the box labeled “Your Virginia
Withholding”. If Line 18 is smaller than Line 26, subtract Line 18 from Line
26. This is the amount of tax you have overpaid.
Line 19b.
Line 29. Credit to Next Year’s Estimated Tax
If filing a joint return, enter the amount of Virginia tax withheld
from your spouse’s W-2, and VK-1 form(s) in the box labeled If you would like some or all of your overpayment from Line
“Spouse’s Virginia Withholding”. 28 credited to your estimated taxes for next year, enter the
amount on Line 29.
Line 20. Estimated Payments for the 2019 taxable year
Line 30. Virginia529SM and ABLEnowSM Contributions
If you did not have enough income tax withheld this year,
If you would like to contribute some or all of your refund to
you may need to increase the amount of tax withheld or pay
one or more Virginia529 or ABLEnowSM accounts, enter the
estimated income tax for 2020. Generally, you are required
amount from Schedule VAC, Part I, Section B, Line 6.
to make payments of estimated income tax if your estimated
Virginia tax liability exceeds your Virginia withholding and Line 31. Other Contributions from Schedule VAC
other tax credits by more than $150. To make estimated If you contributed to one or more other voluntary contribution
payments, file Form 760ES or file online at www.tax. organizations listed in the income tax instructions, enter the
virginia.gov. amount from Schedule VAC, Part II, Section D, Line 14.
Line 21. Overpayment from prior year Line 32. Addition to Tax, Penalty and Interest
Enter amount of 2018 overpayment applied toward 2019 Enter the amount from Schedule ADJ, Line 21.
estimated tax.
Line 33. Sales and Use Tax (Consumer’s Use Tax)
Line 22. Extension Payments
If you purchased merchandise from retailers without
Enter the amount of tentative tax paid with your Form 760IP paying sales tax you must pay the sales tax directly to the
or the amount paid if you made an extension payment on Department. When retail sellers do not collect sales tax, it
the Department’s website.
Page 11
 Spouse Tax Adjustment Worksheet

Be sure to enter the Virginia Adjusted Gross Income for your spouse on Line 17 of Form 760. You Spouse
PART 1: SEPARATE YOUR INCOME AND EXEMPTIONS
1. Enter the portion of the Virginia Adjusted Gross Income (VAGI) on Line 9 of Form 760 that is related to each spouse......
Use the worksheet at the bottom of the page to compute the separate VAGI for each spouse.
2. Enter separate personal exemption amounts. Enter a 1 in the boxes that apply and multiply the total by $800
Add $930 to the total to compute the personal exemptions for you and spouse.
65 or over Blind Total
You: = x $800 = + $930 =.......................
Spouse: + = x $800 = + $930 =.......................

3. Subtract Line 2 from Line 1. If either amount is 0 or less, stop here; you do not qualify for this credit...............................
PART 2: CALCULATE YOUR TAX ADJUSTMENT
4. Enter the taxable income from Line 15 on Form 760...........................................................................................................
5. Enter the smaller amount from Line 3 above. If this amount is larger than $17,000 and Line 4 is larger
than $34,000, skip to Line 12 and enter $259 as the credit ............................................................................................

6. Subtract Line 5 from Line 4 (if $0 or less, enter $0).............................................................................................................

7. Divide the amount on Line 4 by 2.........................................................................................................................................

8. Enter the tax on the smaller amount from Line 5 or Line 7. Refer to the tax table or rate schedule..................................

9. Enter the tax on the larger amount from Line 6 or Line 7. Refer to the tax table or rate schedule.....................................

10. Add Lines 8 and 9................................................................................................................................................................

11. Enter the tax from Line 16 on Form 760..............................................................................................................................

12. TAX ADJUSTMENT: Subtract Line 10 from Line 11. Enter this amount on Line 17 of Form 760......................................

The Spouse Tax Adjustment cannot exceed $259

Worksheet for Determining Separate Virginia Adjusted Gross Income

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

Page 12
becomes the purchaser’s responsibility to pay the sales tax Northern Virginia Region
(i.e., consumer’s use tax). Report any sales tax amount you
owe on your return. If you do not owe sales tax, mark the • Alexandria City • Fairfax City
corresponding oval on your form. • Falls Church City • Manassas City
Taxable Purchases • Manassas Park City • Arlington County
• Fairfax County • Loudoun County
In general, the Virginia sales and use tax applies to all
purchases, leases, or rentals of tangible personal property. • Prince William County
Regardless of the source of the purchase, if you were 5.3% General Rate
not charged sales tax and your purchases are shipped or
Apply in all other Virginia cities and counties.
brought into Virginia, you are required to pay the use tax.
This includes purchases made through websites, shopping 2.5% Food For Home Consumption Tax Rate
networks, mail order catalogs*, and any out-of-state retailers. The 2.5% rate applies in all Virginia cities and counties.
Taxable items include, but are not limited to, food, furniture, You can use the table below to estimate the tax you owe for
carpets, clothing, linens, appliances, computers, books, purchases under $1,000. For purchases of $1,000 or more
CDs, DVDs, artwork, antiques and jewelry. Separately use the worksheet at the end of this section.
stated shipping and delivery charges are not taxable, but
“handling” and any combined “shipping and handling” Sales Tax Estimation Table
charges are taxable. Nonprescription drugs and proprietary Use this to estimate the amount you owe for unpaid sales tax. See
instructions for guidance.
medicines purchased for the cure, mitigation, treatment, or Estimated Taxable
prevention of disease in human beings are exempt from the Sales Tax
Purchases
tax. But less General Merchandise Food
At least
than 7% Rate 6% Rate 5.3% Rate 2.5% Rate
*If total mail order catalog purchases are under $100, you
$ - $ 25 $ 1 $ 1 $ 1 $ 0
do not need to report the tax for those purchases.
$ 25 $ 50 $ 3 $ 2 $ 2 $ 1
Tax Rates: $ 50 $ 75 $ 4 $ 4 $ 3 $ 2
$ 75 $ 100 $ 6 $ 5 $ 5 $ 2
The general sales tax rate for Virginia is 5.3% (4.3% state
$ 100 $ 125 $ 8 $ 7 $ 6 $ 3
tax and 1 % local tax). $ 125 $ 150 $ 10 $ 8 $ 7 $ 3
• Northern Virginia and Hampton Roads regions - There $ 150 $ 175 $ 11 $ 10 $ 9 $ 4
is an additional 0.7% state tax imposed in the localities $ 175 $ 200 $ 13 $ 11 $ 10 $ 5
that make up Northern Virginia and Hampton Roads, $ 200 $ 225 $ 15 $ 13 $ 11 $ 5
making the rate in these areas 6% (5% state tax and $ 225 $ 250 $ 17 $ 14 $ 13 $ 6
1% local tax). $ 250 $ 275 $ 18 $ 16 $ 14 $ 7
$ 275 $ 300 $ 20 $ 17 $ 15 $ 7
• Historic Triangle Region - There is an additional 1.0% $ 300 $ 325 $ 22 $ 19 $ 17 $ 8
state tax imposed in the localities that make up Historic $ 325 $ 350 $ 24 $ 20 $ 18 $ 8
Triangle. These localities are within the Hampton Roads $ 350 $ 375 $ 25 $ 22 $ 19 $ 9
Region, making the rate in these areas 7% (6% state tax $ 375 $ 400 $ 27 $ 23 $ 21 $ 10
and 1% local tax). $ 400 $ 425 $ 29 $ 25 $ 22 $ 10
$ 425 $ 450 $ 31 $ 26 $ 23 $ 11
• Sales of eligible food items are subject to a reduced
$ 450 $ 475 $ 32 $ 28 $ 25 $ 12
sales tax rate of 2.5% (1.5% state tax and 1% local tax). $ 475 $ 500 $ 34 $ 29 $ 26 $ 12
7% General Rate $ 500 $ 525 $ 36 $ 31 $ 27 $ 13
$ 525 $ 550 $ 38 $ 32 $ 28 $ 13
Apply the 7% rate to items delivered to locations in Historic
$ 550 $ 575 $ 39 $ 34 $ 30 $ 14
Triangle regions:
$ 575 $ 600 $ 41 $ 35 $ 31 $ 15
Historic Triangle Region $ 600 $ 625 $ 43 $ 37 $ 32 $ 15
• James City County • York County $ 625 $ 650 $ 45 $ 38 $ 34 $ 16
• Williamsburg City $ 650 $ 675 $ 46 $ 40 $ 35 $ 17
$ 675 $ 700 $ 48 $ 41 $ 36 $ 17
6% General Rate $ 700 $ 725 $ 50 $ 43 $ 38 $ 18
Apply the 6% rate to items delivered to locations in the $ 725 $ 750 $ 52 $ 44 $ 39 $ 18
Hampton Roads and Northern Virginia regions: $ 750 $ 775 $ 53 $ 46 $ 40 $ 19
$ 775 $ 800 $ 55 $ 47 $ 42 $ 20
Hampton Roads Region
$ 800 $ 825 $ 57 $ 49 $ 43 $ 20
• Chesapeake City • Franklin City $ 825 $ 850 $ 59 $ 50 $ 44 $ 21
• Hampton City • Newport News City $ 850 $ 875 $ 60 $ 52 $ 46 $ 22
• Norfolk City • Poquoson City $ 875 $ 900 $ 62 $ 53 $ 47 $ 22
• Portsmouth City • Suffolk City $ 900 $ 925 $ 64 $ 55 $ 48 $ 23
$ 925 $ 950 $ 66 $ 56 $ 50 $ 23
• Virginia Beach City • Isle of Wight County
$ 950 $ 975 $ 67 $ 58 $ 51 $ 24
• Southampton County
$ 975 $ 1,000 $ 69 $ 59 $ 52 $ 25

Page 13
The Department may review your account and send you a payment separately from the return, but on or before May
bill if it is determined you underestimated your tax liability. 1st, go to the Department’s website and download the
Form 760PMT. Important: If you make your payment by
Sales and Use Tax Worksheet
A. General B. Food
check after filing your return, do not submit a copy of your
Merchandise for Home previously filed return with your payment.
5.3%, 6.0% or Consumption
7.0%* 2.5%
Credit or Debit Card: If you file your return locally, call your
1. Enter Taxable Commissioner of the Revenue’s office for instructions on
Purchases how to pay. Phone numbers are listed beginning on Page
2. Multiply by sales 43.
tax rate If you file electronically or mail your return directly to the
3. Add Line 2, Department of Taxation, visit www.tax.virginia.gov/
Columns A and B payments to pay on the Internet. The company processing
the transaction will assess an additional fee. Prior to
Enter the total on Form 760, Line 33. If you have no sales and
use tax to report, you must enter 00 on Form 760, Line 33. payment, you will be informed of the fee and will have the
option to cancel the transaction at that time with no charge.
*Use the tax rate for your city or county
After you complete the transaction be sure to fill in the oval
Line 34. on Line 35 indicating that you have arranged for a credit or
debit card payment.
Add Lines 29 through 33.
Line 36
Line 35. Amount You Owe
If Line 28 is greater than Line 34, enter the difference in the
If you owe tax on Line 27, add Lines 27 and 34 and enter box. This is your refund.
the total. -OR- If Line 28 is less than Line 34, subtract Line
28 from Line 34 and enter the difference. REFUND OPTIONS
PAYMENT OPTIONS If you do not choose the direct deposit option for your refund
by filling in the applicable information on Form 760, the
If your bank does not honor your payment to the Department, Department of Taxation will issue a refund check to you.
the Department may impose a penalty of $35, as authorized
by Va. Code § 2.2-614.1. This penalty will be assessed Direct Deposit - Get your refund faster: Have your refund
in addition to other penalties, such as the penalty for late deposited directly into your bank account. Fill in the bank
payment of a tax. account information and indicate whether the account number
is for a checking or savings account.
The fastest and easiest way to make your payments is to file
and pay online with VATAX Online Services for Individuals Note: Due to electronic banking rules, the Department will
or with eForms. Payments are made electronically and you not allow direct deposits to or through foreign financial
may schedule payments to be made on a future date. institutions. Attempting to use direct deposit to transfer funds
electronically to a financial institution outside the territorial
You must submit your payment electronically if: jurisdiction of the United States will significantly delay your
• any installment payment of estimated tax exceeded refund. Visit www.tax.virginia.gov for details.
$7,500, Bank Routing Number: Enter your bank’s 9-digit routing
• any payment made with regard to a return or an transit number printed on the bottom of your check. The first
extension of time to file exceeded $7,500, or 2 digits of the routing number must be 01 through 12 or 21
• the total estimated income tax due for any taxable year through 32. Do not use a deposit slip to verify the number.
exceeded $30,000. It may contain internal routing numbers that are not part of
the actual routing number.
If you are not required to submit payments electronically,
you have the option to pay by check. Bank Account Number: Enter your bank account number
up to 17 digits. Do not enter hyphens, spaces or special
Web Payments: Use the Department’s website, www.tax. symbols. Enter the number from left to right and leave any
virginia.gov/ind, to make a payment online. Payments are unused boxes blank. Do not include the check number.
electronically transferred from your savings or checking
account. There is no fee charged by the Department. Remember: It is always faster and more efficient to file your
return electronically.
Check: If you file your return locally, make your check
payable to the Treasurer or Director of Finance of the city Fill in All Ovals that Apply
or county in which you reside; otherwise, make your check • I (We) authorize the Department of Taxation to discuss
payable to the Department of Taxation. See Page 43 for a my (our) return with my (our) preparer. By marking this
listing of localities. Make sure your Social Security Number oval you are authorizing the Department of Taxation to
is on your check and make a notation that it is your 2019 respond directly to inquiries from your preparer without
Virginia income tax payment. contacting you separately for authorization.
If you file but do not pay with the return, you will be billed
if your payment is not submitted by May 1st. To submit a
Page 14
• Electronic Form 1099-G. Mark this oval if you would Tax Preparer Information
like to obtain your Form 1099-G/1099-INT statement If you paid someone to prepare your return, the preparer
electronically instead of receiving a copy by mail. Paper should provide his or her contact information in the spaces
copies of these statements will be mailed to taxpayers provided.
who do not opt into the electronic delivery method. If
you previously selected the electronic delivery method Any person who prepares, or employs one or more individuals
and decide to change, submit a written request to the to prepare, 50 or more individual income tax returns for
Department using the contact information on Page 3 of compensation is required to file all individual income tax
this booklet. Form 1099-G/1099-INT is an informational returns using e-File. An income tax return preparer does not
statement issued by the Department in January of each include volunteers who prepare tax returns for the elderly or
year to report payments made or credited to taxpayers poor as part of a nonprofit organization’s program.
during the previous calendar year. These statements Tax preparers may request a hardship waiver to these filing
must be used in preparing federal returns by taxpayers requirements by completing and submitting Form 8454P. For
who itemize deductions. The statement is also provided additional information, visit www.tax.virginia.gov.
to those who receive interest payments of $10 or
Paid tax preparers are required to complete the Filing Election
more during the year. Form 1099-G/1099-INT may be
field located at the bottom of Page 2 of Form 760 using one
downloaded securely and printed from the Department’s
of the codes below.
website, www.tax.virginia.gov.
Code 2 - Taxpayer opted out of electronic filing.
Signature(s)
Code 3 - Preparer prepares less than 50 returns annually.
Be sure to sign and date your return. If filing jointly, both
spouses must sign the return. In so doing, you agree that filing Code 4 - Preparer capable of electronic filing, but return
jointly on this return makes you jointly and severally liable cannot be accepted electronically.
for the tax due and any refunds will be paid jointly. Include Code 5 - Preparer has a hardship waiver.
your phone numbers in the spaces provided.
Code 6 - Preparer capable of electronic filing, but not yet
ID Theft PIN approved as electronic return originator by IRS.
If we are notified that your personal information has been Preparer PTIN
compromised, we may assign you a 7-character personal
identification number or PIN to be used on your Virginia Enter the preparer’s identification number provided by the
income tax return. We mail new PINs to eligible taxpayers IRS. For taxable years beginning on or after January 1,
each year in November or early December. You do not need 2019, an income tax return preparer who has the primary
to request a new one each year, we will send it automatically. responsibility for the overall substantive accuracy of the
Your PIN is only active for the calendar year for which it preparation of a return or claim for refund is required to
was assigned. Use your calendar year 2020 PIN on your include his or her Preparer Tax Identification Number (PTIN)
2019 individual tax return filed in 2020. If you also submit on such return.
your 2018 return in 2020, you should use the same Virginia Schedule ADJ Line Instructions
PIN on that return as well. Do not use an expired PIN or
a PIN assigned by the IRS. While most taxpayers do not FIXED DATE CONFORMITY UPDATE FOR 2019
receive a Virginia PIN, if you are issued a Virginia PIN Virginia’s
a’s Fixed Date Conformity with the Internal
include all alphabetical and numerical characters on your Revenue Code: Virginia’s date of conformity with the Internal
return. If you received a Virginia PIN and cannot locate it, Revenue Code (IRC) was advanced from December 31,
call 804.367.8031 for a replacement. 2018 to December 31, 2019, subject to certain exceptions.
exceptions

Important: The Department John Smith 1234

of Taxation is not responsible Mary Smith
100 Main Street
for a lost refund if you Richmond, VA 23220
Date
enter the wrong account
information. Check with

LE
PAY TO THE
your financial institution ORDER OF $
to get the correct routing
and account numbers and P
M
Dollars

to make sure your direct ANYTOWN BANK

A
Anytown, VA 20000 Do not include
deposit will be accepted. Do the check number

not use the routing number

on a deposit slip if it is
Routing
number
Account
number S
FOR
different from the routing l : 2 5 0 2 5 0 0 2 5 l: 202020ll 86 1234
number on your checks.

Page 15
Additional information about conformity adjustments and Enter any other Fixed Date
other legislative changes required as a result of the 2020 Conformity additions
General Assembly is provided in Tax Bulletin 20-1 posted here ....................................B. _________________
on the Department’s website at www.tax.virginia.gov. C. Enter the total of Lines A and
Virginia will continue to deconform from the following: bonus B above and on Schedule
depreciation allowed for certain assets under federal law; ADJ, Line 2a......................... C._________________
the five-year carryback of certain federal net operating loss Lines 2b - 2c Other Additions
(NOL) deductions generated in the 2008 or 2009 taxable On Lines 2b - 2c, enter the 2 digit code listed below, followed
years; the federal income treatment of applicable high yield by the amount, for any additions to federal adjusted gross
discount obligations; and the federal income tax treatment income in the categories listed below.
of cancellation of debt income realized in connection with
If claiming more that two additions on Lines 2b-2c of
certain business debts. Fixed date conformity additions
Schedule ADJ, use the supplemental Schedule ADJS
and subtractions may be required to account for Virginia’s
to provide the code and amount for each addition in
deconformity from these provisions. For taxable years
excess of two. Enter the total of all additions on Line
beginning on or after January 1, 2019, Virginia also
3 of Schedule ADJ and fill in the oval at the bottom of
deconforms from the increase in the medical expense
the form. Be sure to enclose Schedule ADJS with your
deduction and the suspension of the overall limitation
return.
on itemized deductions, commonly known as the Pease
limitation. Because Virginia’s deconformity from these Code Description
provisions is already incorporated into Virginia Schedule 10 Interest on federally exempt U.S. obligations -
A, no fixed date conformity additions or subtractions are Enter the amount of interest or dividends exempt from
generally necessary to account for Virginia’s deconformity federal income tax, but taxable in Virginia, less related
from these two provisions. expenses.
11 Accumulation distribution income - Enter the
Additions to Income taxable income used to compute the partial tax on an
accumulated distribution as reported on federal Form
Enter your name in the box in the top left corner of Schedule
4970.
ADJ (both names if filing jointly) and the Social Security
Number of the primary taxpayer as shown on your Virginia 12 Lump-sum distribution income - If you received
Individual Income Tax Return. a lump-sum distribution from a qualified retirement
plan and used the 20% capital gain election, the 10-
Line 1. Interest on obligations of other states. Enter year averaging option, or both on federal Form 4972,
the amount of any interest on obligations of other states complete the table below:
not included in your Federal Adjusted Gross Income,
which is taxable in Virginia, less related expenses. Enter the total amount of distribution
subject to federal tax (ordinary
Line 2. Other additions to Federal Adjusted Gross
income and capital gain)...............1.
Income
Enter the total federal minimum
Line 2a. Fixed Date Conformity Additions distribution allowance, federal death
A. Bonus Depreciation If you claimed a federal depreciation benefit exclusion and federal estate
deduction and one or more of the depreciable assets tax exclusion..................................2.
received the special 30% or 50% bonus depreciation Subtract Line 2 from Line 1. Enter
deduction under IRC § 168(k) in any taxable year from this amount on Line 2b or 2c of your
2001 through 2016, or the bonus depreciation under IRC Virginia Schedule ADJ...................3.
§§ 168(l), 168(m), 1400L, or 1400N, then depreciation 14 Income from Dealer Disposition of Property Enter
must be recomputed for Virginia purposes as if such the amount that would be reported under the installment
assets did not receive such bonus depreciation. If your method from certain dispositions of property. If, in a prior
total 2019 Virginia depreciation calculation is less than year, the taxpayer was allowed a subtraction for certain
your 2019 federal depreciation calculation, then the income from dealer dispositions of property made on or
difference must be recognized as an addition. after January 1, 2009, in the years following the year
Enter the amount that should be added to Federal of disposition, the taxpayer is required to add back
Adjusted Gross Income based upon the recomputation the amount that would have been reported under the
installment method. Each disposition must be tracked
of allowable
separately for purposes of this adjustment.
depreciation. .........................A. _________________
17 First-Time Home Buyer Savings Accounts - To the
B. Other Fixed Date Conformity Additions - If you are
extent excluded from federal adjusted gross income,
required to make any Other Fixed Date Conformity
an account holder must add any loss attributable to
additions listed in the Fixed Date Conformity Update for
his or her first-time home buyer savings account that
2019 above, enter the total amount of such additions
was deducted as a capital loss for federal income tax
on this line. Also, please enclose a schedule and
purposes. For more information, see the First-Time
explanation of such additions.
Home Buyer Savings Account Guidelines, available in
Page 16
 the Laws, Rules & Decisions section of the Department’s Loan Mortgage Corporation, Federal National Mortgage
website at www.tax.virginia.gov. Association, Government National Mortgage Association,
18 Food Crop Donation - To the extent a credit is allowed Inter-American Development Bank, and International Bank
for growing food crops in the Commonwealth and for Reconstruction and Development.
donating the crops to a nonprofit food bank, an addition Line 5. Disability Income
to the taxpayer’s federal adjusted gross income is Enter the amount of disability income reported as wages
required for any amount claimed by the taxpayer as a (or payments in lieu of wages) on your federal return for
federal income tax deduction for such donation. permanent and total disability. On joint returns, each
99 Other - Enter the amount of any other income not included spouse can qualify for the deduction. Individuals can subtract
in federal adjusted gross income, which is taxable in up to $20,000 of disability income, as defined under IRC §
Virginia. If you are filing by paper, enclose an explanation 22(c)(2)(b)(iii).
and supporting documentation, if applicable. If you are Enter YOUR subtraction on Line 5a and your SPOUSE’S
filing electronically, provide a detailed explanation in the subtraction on Line 5b.
space provided by the software program. A taxpayer cannot claim an age deduction on Line 4 of Form
Line 3. Total Additions 760 and a subtraction for disability income. Claim the one
Add Lines 1 through 2c and enter the total in the box. Enter that benefits you the most. For married taxpayers filing a
this amount on Line 2 of Virginia Form 760. joint return, each taxpayer may claim, if applicable, an age
deduction or a subtraction for disability income.
Subtractions from Income Line 6. Other subtractions from federal adjusted gross
income
To the extent included in federal adjusted gross income, the
following subtractions are allowed on the Virginia return. No Line 6a. Fixed Date Conformity Subtractions
amount previously excluded from FAGI can be claimed as a A. Bonus Depreciation If you claimed a federal depreciation
subtraction in computing Virginia taxable income. The same deduction and one or more of the depreciable assets
income may not be included in more than one subtraction. received the special 30% or 50% bonus depreciation
deduction under IRC § 168(k) in any taxable year from
Special instructions for members of the military Virginia
2001 through 2018, or the bonus depreciation under IRC
law provides 3 subtractions for military servicemembers.
§§ 168(l), 168(m), 1400L, or 1400N, then depreciation
• military pay and allowances earned while serving in a must be recomputed for Virginia purposes as if the
combat zone or qualified hazardous duty area (Va. Code assets did not receive such bonus depreciation. If your
§ 58.1-322.02 13); total 2019 Virginia depreciation calculation is more
• military basic pay for personnel on extended active duty than your 2019 federal depreciation calculation, then
for periods in excess of 90 consecutive days (Va. Code the difference must be recognized as a subtraction.
§ 58.1-322.02 15); and Enter the amount that should be subtracted from Federal
• wages or salaries received for active and inactive service Adjusted Gross Income based upon the recomputation of
in the National Guard of the Commonwealth (Va. Code allowable depreciation.
§ 58.1-322.02 8). A.............................................___________________
Servicemembers may be eligible for more than one B. Other Fixed Date Conformity Subtractions - If you
subtraction, but the same income may not be included in are required to make any Other Fixed Date Conformity
more than one subtraction. For example, a servicemember subtractions listed in the Fixed Date Conformity
may not deduct the same income for both the military basic Update for 2019 above, enter the total amount of such
pay subtraction and the National Guard subtraction. subtractions on this line. Also, please enclose a schedule
and explanation of such additions.
Line 4. Obligations of the U.S.
Enter the amount of any income (interest, dividends and gain) B.............................................___________________
from obligations of the U.S. that are included in your federal C. Add Lines A and B. Enter here
adjusted gross income, but are exempt from Virginia state tax. and on Schedule ADJ, Line
Income from obligations issued by the following 6(a)..........................................C.__________________
organizations IS NOT taxable in Virginia: Tennessee Lines 6b - 6d. Other subtractions On Lines 6b-6d, enter
Valley Authority, Federal Deposit Insurance Corporation; the 2-digit code in the boxes on Schedule ADJ, followed by
Federal Home Loan Bank; Federal Intermediate Credit Bank; the amount, for any subtractions from federal adjusted gross
Governments of Guam, Puerto Rico and Virgin Islands; U.S. income listed below.
Treasury bills, notes, bonds and savings bonds; Federal Land
Other Subtractions for Lines 6b - 6d
Bank; Federal Reserve Stock; Farm Credit Bank; Export-
Import Bank of the U.S.; U.S. Postal Service; and Resolution If you have more than 3 subtractions on Lines 6b-6d of
Trust Corporation. Schedule ADJ, use the supplemental Schedule ADJS to
Income from obligations issued by the following provide the code and amount for each subtraction in
organizations IS taxable in Virginia: Federal Home excess of 3. Enter the total of all subtractions on Line
Page 17
7 of Schedule ADJ and fill in the oval at the bottom of adjusted gross income during the same period. The total
the form. Be sure to enclose Schedule ADJS with your amount of this subtraction cannot exceed the amount
return. of the contributions previously taxed by another state,
Certification Number - Some subtractions require a usually in a previous year.
preapproval application. If the application is approved, 34 Virginia529 or ABLEnow Income Distribution or
and you are issued a 9-digit certification number, enter this Refund - Enter the amount of any income included in
number in the space provided beside the subtraction code. federal adjusted gross income that is attributable to a
distribution of benefits or a refund from the Virginia529 or
Code Description ABLEnow, in the event of a beneficiary’s death, disability
20 Income from Virginia Obligations - Enter the amount or receipt of scholarship.
of income from Virginia obligations that you included in 37 Unemployment Compensation Benefits - Enter
your federal adjusted gross income. Income from Virginia the amount of unemployment compensation benefits
obligations would include interest on Virginia state bonds received during the taxable year reported as income on
or municipal obligations and gains from sales of those your federal income tax return.
obligations that are included in your federal adjusted
gross income. 38 Military Basic Pay - Military service personnel may
subtract up to $15,000 of military basic pay received
21 Federal Work Opportunity Tax Credit Wages - Enter the during the taxable year, provided they are on extended
amount of wages or salaries eligible for the federal Work active duty for a period in excess of 90 consecutive days.
Opportunity Tax Credit that you included in your federal Military personnel stationed inside or outside Virginia are
adjusted gross income. Do not enter the federal credit eligible. This subtraction is allowed for military basic pay
amount. that is included in federal adjusted gross income and is
22 Tier 2 and Other Railroad Retirement and Railroad not included in another subtraction, such as the Virginia
Unemployment Benefits - Enter the amount of Tier 2 National Guard Income Subtraction. If the military
vested dual benefits and other Railroad Retirement Act basic pay does not exceed $15,000, then the entire
benefits and Railroad Unemployment Insurance Act amount may be subtracted. If the basic military pay is
benefits included in federal adjusted gross income and over $15,000, then the subtraction is reduced by the
reported on your federal return as a taxable pension or amount exceeding $15,000. For every $1.00 of income
annuity. over $15,000, the maximum subtraction is reduced by
24 Virginia Lottery Prizes - Enter the sum of all prizes $1.00. If your basic military pay is $30,000 or more, you
under $600 awarded to you by the Virginia Lottery are not entitled to a subtraction. On joint returns, each
Department to the extent that you included them in your spouse can qualify for the subtraction. If you claim this
federal adjusted gross income. subtraction, you cannot claim a Credit for Low-Income
28 Virginia National Guard Income - Enter the amount Individuals or Virginia Earned Income Credit.
of wages or salaries for active and inactive service in 39 Federal and State Employees - Any individual who
the National Guard of the Commonwealth of Virginia qualifies as a federal or state employee earning $15,000
for persons of rank O3 and below included in federal or less in annual salary from all employment can subtract
adjusted gross income. This amount may not exceed up to $15,000 of the salary from that state or federal job.
the amount of income received for 39 days or $3,000, If both spouses on a joint return qualify, each spouse may
whichever is less. Reminder: This subtraction does not claim the subtraction. The subtraction cannot exceed
apply to members of the active or reserve units of the the actual salary received. If you claim this subtraction,
Army, Navy, Air Force or Marines, or the National Guard you cannot claim a Credit for Low-Income Individuals or
of other states or the District of Columbia. If you claim this Virginia Earned Income Credit.
subtraction, you cannot claim a Credit for Low-Income 40 Income Received by Holocaust Victims - To the extent
Individuals or Virginia Earned Income Credit. included in your federal adjusted gross income, subtract
30 Military Pay and Allowances Attributable to Active any income resulting from the return or replacement of
Duty Service in a Combat Zone or a Qualified assets stolen during the Holocaust and throughout the
Hazardous Duty Area - To the extent included in federal time period leading up to, during, and directly after World
adjusted gross income and not otherwise subtracted, War II as a result of: Nazi persecution, an individual being
deducted or exempted, enter military pay and allowances forced into labor against his or her will, transactions with
earned while serving by the order of the President of or actions of the Nazi regime, treatment of refugees
the United States with the consent of Congress in a fleeing Nazi persecution, or holding of such assets by
combat zone or qualified hazardous duty area treated entities or persons in the Swiss Confederation.
as a combat zone for federal tax purposes pursuant to 44 Congressional Medal of Honor Recipients - Enter the
IRC § 112. amount of military retirement income you received as an
31 Retirement Plan Income Previously Taxed by Another individual awarded the Congressional Medal of Honor.
State - Enter the amount of retirement income received 49 Certain Death Benefit Payments - Allows a beneficiary
during the taxable year on which the contributions were taxpayer to subtract the death benefit payments received
taxed in another state, but were deductible from federal from an annuity contract that are subject to federal
Page 18
 income taxation, for taxable years beginning on or after subtraction. An individual must submit documentation
January 1, 2007. In order to qualify for this subtraction, a for each account that he or she is designating. Include
death benefit payment is required to meet the following the following information:
criteria: 1) the death benefit payment is made pursuant • The name and address of the financial institution that
to an annuity contract with an insurance company; 2) the maintains the account;
payment must be awarded to the beneficiary in a lump
sum; and 3) the payment must be subject to taxation at • The names of any other individuals with an ownership
the federal level. interest in the account;
51 Gains from Land Preservation - To the extent a • The account number or other account identifier;
taxpayer’s federal gain includes gain or loss recognized • The type of principal (cash or marketable securities)
on the sale or transfer of a Land Preservation Tax Credit, contributed to the account as of the last day of the
the taxpayer is required to subtract the gain or add back taxable year;
the loss on their Virginia return.
• The amount of principal and interest in the account
52 Certain Long-Term Capital Gains - Provided the long- as of the last day of the taxable year;
term capital gain or investment services partnership income
• The amount of any withdrawals from the account
is attributable to an investment in a “qualified business” as
during the taxable year; and
defined in Va. Code §58.1-339.4 or any other technology
business approved by the Secretary of Technology or the • The account beneficiary or beneficiaries.
Secretary of Commerce and Trade, it may be allowed After designating an account as a first-time home
as a subtraction. The business must have its principal buyer savings account, the account holder is required
facility in Virginia and less than $3 million in annual to include updated information for the account for all
revenues for the fiscal year preceding the investment. future taxable years in which he or she is required to
The investment must be made between the dates of file a Virginia income tax return. If an account holder
April 1, 2010, and June 30, 2020. Taxpayers claiming the has designated more than one existing first-time home
Qualified Equity and Subordinated Debt Credit cannot buyer savings account, the account holder is required
claim this subtraction relating to investments in the same to submit updated information for each account. More
business. In addition, no investment is “qualified” for this information is available in the First-Time Home Buyer
deduction if the business performs research in Virginia on Savings Account Guidelines, which are available in the
human embryonic stem cells and no subtraction would Laws, Rules & Decisions section of the Department’s
be allowed to an individual taxpayer who claimed the website at www.tax.virginia.gov.
Venture Capital Investment subtraction for the same
55 Discharge of Student Loans - Effective for taxable
investment.
years beginning on and after January 1, 2015, a
53 Historic Rehabilitation - To the extent included in federal subtraction is allowed for income attributable to the
adjusted gross income, any amount of gain or income discharge of a student loan due to the student’s death.
recognized by a taxpayer in connection with the Historic For purposes of this subtraction, “student loan” means
Rehabilitation Tax Credit is allowed as a subtraction on the same as the term is defined under IRC § 108(f).
the Virginia return. This is a loan to an individual to assist that individual in
54 First-Time Home Buyer Savings Accounts - To the attending an educational organization that was made by:
extent included in federal adjusted gross income, an • The United States, or an instrumentality or agency
individual may subtract any income attributable to a thereof;
first-time home buyer savings account that was taxed as • A state, territory, or possession of the United States,
interest, capital gains, or other income for federal income or the District of Columbia, or any political subdivision
tax purposes. thereof;
Distributions from a first-time home buyer savings • Certain tax-exempt public benefit corporations
account may only be used for the purpose of paying or that have assumed control over a state, county,
reimbursing the down payment and allowable closing or municipal hospital and whose employees are
costs for the purchase of a single-family residence in deemed public employees under state law;
Virginia by a qualified beneficiary. The subtractions • Charitable educational organizations, if the loan
claimed by an account holder in all prior taxable years was made: pursuant to an agreement with one of
are subject to recapture in the taxable year in which the above-listed entities; or pursuant to a program
account funds are withdrawn for any other purpose even designed to encourage its students to serve in
if the withdrawal occurred after the expiration of Virginia’s occupations or areas with unmet needs, and under
three-year statute of limitations. which the services provided by the students are for or
To claim the subtraction, an individual must designate under the direction of a governmental unit or certain
an account as a first-time home buyer savings account. tax-exempt organizations.
An individual may designate an account by submitting This subtraction is not applicable to the discharge of
documentation with their Virginia income tax return for private loans. This subtraction does not apply to loans
the first taxable year in which such individual claims the that are already excluded from federal income taxation.
Page 19
56 Venture Capital Investment - For taxable years Line 7. Total Subtractions Add Lines 4 through 6d. Enter
beginning on or after January 1, 2018 taxpayers may the sum in the box to the right and on Line 7 of Form 760.
claim an individual income tax subtraction for income
attributable to an investment in a Virginia venture capital Deductions from Income
account made on or after January 1, 2018, but before
Lines 8a - 8c. Deductions On Lines 8a-8c, enter the 3-digit
December 31, 2023. For the purposes of this subtraction,
code, listed in the following table, in the boxes on Schedule
income includes, but is not limited to, investment
ADJ, followed by the amount, for any deductions from Virginia
services partnership interest income, otherwise known
adjusted gross income in the categories listed below.
as investment partnership carried interest income.
Do not fill in the loss box unless you are claiming a bank
In order for the subtraction to be claimed on the investors’ franchise deduction (Code 112) or a business interest
income tax returns, the fund in which they invest must be deduction recovery (Code 117). See the instructions at
certified by the Department as a Virginia venture capital the end of this section.
account for the year of the investment. If the fund is
approved, a 9-digit certification number will be provided. Other Deductions for Lines 8a - 8c
Enter this number in the “Certification Number” space If you have more than 3 deductions on Lines 8a-8c of
provided beside the subtraction code. Schedule ADJ, use the supplemental Schedule ADJS
to provide the code and amount for each deduction in
No subtraction is allowed to an individual taxpayer: for an
excess of 3. Enter the total of all deductions on Line
investment in a company that is owned or operated by a
9 of Schedule ADJ and fill in the oval at the bottom of
family member or affiliate of the taxpayer; who claimed
the form. Be sure to enclose Schedule ADJS with your
the subtraction for certain long-term capital gains for the
same investment; who claimed the Qualified Equity and return.
Subordinated Debt Investments Tax Credit for the same Code Description
investment; or who claimed the Real Estate Investment
101 Child and Dependent Care Expenses - You may claim
Trust subtraction for the same investment.
this deduction on your Virginia return only if you were
57 Real Estate Investment Trust - For taxable years eligible to claim a credit for child and dependent care
beginning on and after January 1, 2019, taxpayers expenses on your federal return. Enter the amount on
may claim a subtraction for income attributable to an which the federal credit for child and dependent care is
investment in a Virginia real estate investment trust based. This is the amount on federal Form 2441 that
made on or after January 1, 2019 but before December is multiplied by the decimal amount - up to $3,000 for
31, 2024. one dependent and $6,000 for two or more. DO NOT
In order for the subtraction to be claimed on the investors’ ENTER THE FEDERAL CREDIT AMOUNT.
income tax returns, the real estate investment trust in 102 Foster Care Deduction - Foster parents may claim a
which they invest must be certified by the Department deduction of $1,000 for each child residing in their home
as a Virginia real estate investment trust for the taxable under permanent foster care, as defined in the Code
year during which the investment was made. If the fund is of Virginia, provided that they claim the foster child as
approved, a 9-digit certification number will be provided. a dependent on their federal and Virginia income tax
Enter this number in the “Certification Number” space returns.
provided by the subtraction code. 103 Bone Marrow Screening Fee - Enter the amount of the
No subtraction is allowed to an individual taxpayer: for an fee paid for an initial screening to become a possible
investment in a company that is owned or operated by a bone marrow donor, provided you were not reimbursed
family member or affiliate of the taxpayer; who claimed for the fee and did not claim a deduction for the fee on
the subtraction for certain long-term capital gains or your federal return.
Venture Capital Investments for the same investment; 104 Virginia529 Account Contributions - If you are under
or who claimed the Qualified Equity and Subordinated age 70 on or before December 31 of the taxable year,
Debt Investments Tax Credit for the same investment. enter the lesser of $4,000 or the amount contributed
For more information, see the Form REIT instructions. during the taxable year to each Virginia529 account
58 Gain from Eminent Domain - For taxable years (Virginia 529 prePAID, Virginia 529 inVEST, College
beginning on or after January 1, 2019, taxpayers may America, CollegeWealth). If you contributed more
claim a subtraction for any gain recognized from the than $4,000 per account during the taxable year, you
taking of real property by condemnation proceedings. may carry forward any undeducted amounts until the
contribution has been fully deducted. However, if you are
99 Other - Enter the amount of any other subtraction included
age 70 or older on or before December 31 of the taxable
in federal adjusted gross income which is not taxable in
year, you may deduct the entire amount contributed
Virginia. If you are filing by paper, enclose an explanation
during the taxable year. Only the owner of record for an
and supporting documentation, if applicable. If you are
account may claim a deduction for contributions made.
filing electronically, provide a detailed explanation in the
space provided by the software program. 105 Continuing Teacher Education - A licensed primary or
secondary school teacher may enter a deduction equal
Enclose an explanation for other subtractions.
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 to 20% of unreimbursed tuition costs incurred to attend 112 Virginia Bank Franchise Tax - A shareholder of a bank
continuing teacher education courses that are required may be required to make certain adjustments to his or
as a condition of employment, provided these expenses her federal adjusted gross income. Such adjustments
were not deducted from federal adjusted gross income. are required only if the shareholder invests in a bank
106 Long-Term Health Care Premiums - Enter the amount that (1) is subject to the Virginia Bank Franchise Tax for
of premiums paid for long-term health care insurance, state tax purposes (see Va. Code § 58.1-1207) and (2)
provided you did not claim a deduction for long-term has elected to be taxed as a small business corporation
health care insurance premiums on your federal (S corporation) for federal tax purposes.
return. The Virginia deduction for long-term health care Computation of Virginia Bank Franchise Tax
insurance premiums is completely disallowed if you Deduction
claimed a federal income tax deduction of any amount If an adjustment is required, complete the worksheet
for long-term health care insurance premiums paid below to determine the amount of your adjustment.
during the taxable year. Enclose a copy of Schedule K-1 provided to you by
107 Virginia Public School Construction Grants Program the bank.
and Fund - Enter the amount of total contributions to the a. If your allocable share of the
Virginia Public School Construction Grants Program and income or gain of the bank was
Fund, provided that you have not claimed a deduction included in federal adjusted
for this amount on your federal income tax return. gross income, enter the
108 Tobacco Quota Buyout - Allows a deduction from amount here...........................
taxable income for payments received in the preceding b. If your allocable share of the
year in accordance with the Tobacco Quota Buyout losses or deductions of the
Program of the American Jobs Creation Act of 2004 to bank was included in federal
the extent included in federal adjusted gross income. adjusted gross income, enter
For example, on your 2019 Virginia return you may the amount here.....................
deduct the portion of such payments received in 2018 c. Enter the value of any
that is included in your 2018 federal adjusted gross distributions paid or distributed
income; while payments received in 2019 may generate to you by the bank to the
a deduction on your 2020 Virginia return. Individuals extent that such distributions
cannot claim a deduction for a payment that has been, were excluded from federal
or will be, subtracted by a corporation unless the adjusted gross income...........
subtraction is shown on a Schedule VK-1 you received
from an S Corporation. If you chose to accept payment
in installments, the gain from the installment received d. Add Line b and Line c.............
in the preceding year may be deducted. If, however, e. Subtract Line d from Line a.
you opted to receive a single payment, 10% of the gain This is your net deduction
recognized for federal purposes in the year that the amount. If this amount is
payment was received may be deducted in the following negative you must enter the
year and in each of the 9 succeeding taxable years. amount on Schedule ADJ, Line
109 Sales Tax Paid on Certain Energy Efficient Equipment 8a and fill in the box marked
or Appliances - Allows an income tax deduction for “LOSS”...................................
20% of the sales tax paid on certain energy efficient 113 Income from Dealer Disposition of Property -
equipment or appliances, up to $500 per year. If filing a Allows an adjustment for certain income from dealer
joint return, you may deduct up to $1,000. dispositions of property made on or after January 1,
2009. In the year of disposition the adjustment will be a
110 Organ and Tissue Donor Expenses - Allows a
subtraction for gain attributable to installment payments
deduction for unreimbursed expenses that are paid by
to be made in future taxable years provided that (i) the
a living organ and tissue donor that have not been taken
gain arises from an installment sale for which federal law
as a medical deduction on the taxpayer’s federal income
does not permit the dealer to elect installment reporting
tax return. The amount of the deduction is the lesser of
of income, and (ii) the dealer elects installment treatment
$5,000 or the actual amount paid by the taxpayer. If
of the income for Virginia purposes on or before the due
filing a joint return, the deduction is limited to $10,000
date prescribed by law for filing the taxpayer’s income
or the actual amount paid.
tax return. In subsequent taxable years the adjustment
111 Charitable Mileage - Enter the difference between 18 will be an addition for gain attributable to any payments
cents per mile and the charitable mileage deduction per made during the taxable year with respect to the
mile allowed on Virginia Schedule A. If you used actual disposition. In the years following the year of disposition,
expenses for the charitable mileage deduction, and the taxpayer would be required to add back the amount
those expenses were less than 18 cents per mile, then that would have been reported under the installment
you may use the difference between actual expenses method. Each disposition must be tracked separately
and 18 cents per mile. for purposes of this adjustment.
Page 21
114 Prepaid Funeral, Medical, or Dental Insurance a detailed explanation in the space provided by the
Premiums - You may be allowed a deduction of software program.
payments for (i) a prepaid funeral insurance policy that Line 9. Total Deductions: Add Lines 8a through 8c and
covers you or (ii) medical or dental insurance premiums enter the total in the box. Enter this amount on Line 13 of
for any person for whom you may claim a deduction your Form 760.
for such premiums under federal income tax laws. To
qualify for this deduction, you must be age 66 or older
with earned income of at least $20,000 for the year and
Tax Credit for Low-Income Individuals
federal adjusted gross income not in excess of $30,000 or Virginia Earned Income Credit
for the year. The deduction is not allowed for any portion
of premiums for which you have been reimbursed, have You may be eligible to claim a Credit for Low-Income
claimed a deduction for federal income tax purposes, Individuals if your family Virginia adjusted gross income
have claimed another Virginia income tax deduction or (family VAGI) is equal to or less than the federal poverty
subtraction, or have claimed a federal income tax credit guidelines and you meet the Eligibility Requirements. You are
or any Virginia income tax credit. eligible for the Virginia Earned Income Credit if you claimed
an Earned Income Tax Credit on your federal return. You
115 ABLEnow Account Contributions - Effective for cannot claim both a Credit for Low-Income Individuals and a
taxable years beginning on or after January 1, 2016, you Virginia Earned Income Credit. Claim the credit that benefits
may claim a deduction for the amount contributed during you the most. Please complete the entire section.
the taxable year to an ABLEnow account. No deduction
is allowed if such contributions are deducted on the Eligibility Requirements: The Credit for Low-Income
contributor’s federal income tax return. If the contribution Individuals or Virginia Earned Income Credit may NOT be
to an ABLEnow account exceeds $2,000 the remainder claimed if you, your spouse, or any dependents claimed
may be carried forward and subtracted in future taxable on your return or on your spouse’s return claim any of the
years until the amount has been fully deducted; however, following:
in no event shall the amount deducted in any taxable • Age deduction
year exceed $2,000 per ABLEnow account. Deductions • Exemption for taxpayers who are blind or age 65 and over
are subject to recapture in the taxable year or years in • Virginia National Guard subtraction (Subtraction Code
which distributions or refunds are made for any reason 28)
other than (i) to pay qualified disability expenses; or (ii)
• Basic military pay subtraction (Subtraction Code 38)
the beneficiary’s death. A contributor who has attained
age 70 is allowed a deduction for the full amount • Federal & state employee subtraction (Subtraction Code
contributed to an ABLEnow account, less any amounts 39) OR
previously deducted. • You are claimed as a dependent on another taxpayer’s
return.
116 Business Interest Deduction - For taxable years
beginning on and after January 1, 2018, Virginia Line 10. Compute your Family VAGI: Enter your Social
conformed to the federal business interest limitation Security Number, name and Virginia adjusted gross income
pursuant to § 163(j) of the Internal Revenue Code. (VAGI) from Line 9, Form 760. For all married taxpayers, enter
Virginia will allow individuals to claim a deduction of 20% your spouse’s Social Security Number and name, and then
of business interest disallowed for federal purposes. If follow the instructions below for your filing status:
claiming this deduction, enclose a copy of federal Form • Filing Status 2, Married Filing Jointly: If you entered
8990. the joint VAGI for both you and your spouse exactly as
117 Business Interest Deduction Recovery - For taxable shown on Line 9, Form 760, of your joint return, you
years beginning on and after January 1, 2018, Virginia do not need to enter a separate VAGI for your spouse.
conformed to the federal business interest limitation If you entered only your portion of the VAGI from Line
pursuant to § 163(j) of the Internal Revenue Code. As a 9, Form 760, then enter your spouse’s VAGI on your
result, corporations are allowed to claim a deduction on spouse’s line. The sum of your VAGI and your spouse’s
the Virginia return of 20% of business interest disallowed VAGI should equal the joint VAGI amount shown on Line
for federal purposes. If the increased amount that was 9, Form 760.
allowed for Virginia purposes is allowed in subsequent • Filing Status 3, Married Filing Separately: To claim
years for federal purposes, it must be recovered on the the credit, you are required to provide your spouse’s
Virginia return for the year in which the amount is later VAGI. If your spouse is:
allowed as it is carried forward. Enter the amount being • Filing a separate Virginia Form 760, enter the VAGI
recovered as a negative number on Schedule ADJ, Line on Line 9, Form 760, from your spouse’s return. Only
8. one spouse may claim the Credit for Low-Income
Individuals.
199 Other - Enter the amount of any other deduction which
you are entitled to claim. If you are filing by paper, • Not required to file Form 760 (for example, if your
enclose an explanation and supporting documentation, spouse is a nonresident), compute your spouse’s
if applicable. If you are filing electronically, provide VAGI as if your spouse is required to file Form

Page 22
 760 resident return and enter the amount on your The Credit for Low-Income Individuals or Virginia Earned
spouse’s line. Income Credit is a nonrefundable credit. A nonrefundable
Enter the Social Security Number and name of each credit cannot exceed your tax liability. If you claim any
dependent claimed as an exemption on your return and, if credits on Lines 24 - 25, Form 760, in addition to the
any of your dependents had income, enter the VAGI for each Credit for Low-Income Individuals or Virginia Earned
dependent. For Filing Status 3, Married Filing Separately, Income Credit, the sum of all nonrefundable credits
also enter the Social Security Number and name for each claimed cannot exceed your tax liability on Line 18,
of your dependents not claimed as an exemption on your Form 760.
return and, if any of the dependents had income, enter the Many low-income individuals who work and have
VAGI for each dependent. earned income under $55,952 may also qualify for up
Add the VAGI amounts and enter the total. This is your to $6,557 in Federal Earned Income Credit when filing
family VAGI. their federal tax return! See your federal instructions
or call 1.800.829.3676 to order Pub. 596.
Line 11. Determine if you Qualify for the Credit for Low-
Income Individuals: Enter the number of family members Addition to Tax, Penalty and Interest
listed in Line 10. If your family VAGI on Line 10 is equal to or
less than the federal poverty amount for your family size, you Line 18. Addition to Tax: Use Form 760C to compute any
are eligible to claim the Credit for Low-Income Individuals. addition to tax you may owe for underpayment of estimated
taxes. Use Form 760F if at least 66 2/3% of your income
Poverty Guideline Table is derived from farming, fishing and/or being a merchant
Eligible Poverty Eligible Poverty seaman.
Exemptions Guidelines Exemptions Guidelines You will not owe an addition to tax if each payment is made
1 $ 12,490 5 $ 30,170 on time and:
2 16,910 6 34,590 • you owe $150 or less in tax with your return.
3 21,330 7 39,010 • total withholding and timely estimated payments
4 25,750 8* 43,430 were at least 90% (66 2/3% for farmers, fishermen
and merchant seamen) of your 2019 tax liability after
* For each additional person, spouse and dependent nonrefundable credits or 100% of your 2018 tax liability
exemption, add $4,420 to the Poverty Guidelines. after nonrefundable credits.
Line 12. Exemptions to Compute Credit: If you qualify for • you meet one of the exceptions computed on Form 760C
the Credit for Low-Income Individuals, enter the number of or Form 760F. Enclose Form 760C or 760F showing the
personal and dependent exemptions you reported on your computation.
Form 760. Do not include exemptions for age 65 or older
If you do not meet the criteria shown above, visit www.tax.
and blind.
virginia.gov, or refer to Form 760C or Form 760F. If you
Line 13. Multiply Line 12 by $300. Enter the result on Line need to complete Form 760C or 760F, enter the amount of
13 and proceed to Line 14. If you do not qualify for the Credit the addition to tax on this line. Those who file Form 760C or
for Low-Income Individuals but claimed an Earned Income Form 760F should fill in the oval and enclose a completed
Tax Credit on your federal return, enter $0 on Line 13 and copy of Form 760C or Form 760F.
proceed to Line 14. Line 19. Penalty: The due date for filing a calendar year
Line 14. Enter the amount of Earned Income Tax Credit return is May 1, and the automatic extension provisions apply
claimed on your federal return. If you did not claim this credit to returns filed by November 1. Depending on when you file
on your federal return, enter $0. your return, you may be required to compute an extension
penalty or a late filing penalty. For more information on due
When a taxpayer using the married filing separately status
dates and penalty provisions, refer to When to File Your
computes the Virginia Earned Income Credit, the taxpayer
Return on Page 3 of these instructions.
must first determine his proportion of the earned income
that was used to qualify for the federal Earned Income Tax Extension penalty: If you file your return within 6 months after
Credit. That proportion must then be multiplied by the total the due date and the amount of tax due with the return is
Virginia Earned Income Credit, which is 20% of the federal more than 10% of your total tax liability, you must compute an
Earned Income Tax Credit. The spouses may then claim their extension penalty on the balance of tax due. The extension
proportional shares of the credit on their separate returns. penalty is applied at the rate of 2% per month or part of a
month, from the due date through the date your return is filed.
Line 15. Multiply the amount on Line 14 by 20% (.20).
The maximum extension penalty is 12% of the tax due. Note:
Line 16. Enter the greater of Line 13 or Line 15. If you do not pay the tax in full when you file your return, a late
Line 17. Compute Your Credit: Compare the amount payment penalty will be assessed at the rate of 6% per month
entered on Line 16, Schedule ADJ, to your tax liability on or part of a month from the date the return is filed through the
Line 18, Form 760. Enter the smaller amount on Line 17, date the tax is paid, to a maximum of 30%. If you file your
Schedule ADJ and on Line 23, Form 760. return during the extension period, but do not pay the tax due
when you file your return, both the extension penalty and the
Page 23
late payment penalty may apply. The extension penalty will ABLEnow is a tax-advantaged way to save, invest and
apply from the due date of the return through the date the pay for qualified disability expenses of eligible individuals
return is filed and the late payment penalty will apply from with certain disabilities. Generally, funds in an ABLEnow
the date the return is filed through the date of payment. To account are disregarded when determining eligibility for
avoid paying the late payment penalty during the extension certain Federal means-tested benefits programs, such as
period, you must pay any tax owed when you file the return. Medicaid and Supplemental Security Income (SSI), and for
Late filing penalty: If you file your return more than 6 months Commonwealth of Virginia means-tested benefits programs
after the due date, no extension provisions apply and you as well. For information on this program, visit able-now.
must compute a late filing penalty of 30% of the tax due with com. You are not required to be the owner of record for an
your return. ABLEnow account in order to direct a contribution of all or
part of your income tax refund and the contributor is eligible
Line 20. Interest: If you filed a tax due return after the filing
to take the Virginia state tax deduction associated with
date, even if you had an extension, you are liable for interest
ABLEnow accounts.
on the tax due amount on Form 760, Line 27, from the due
date to the date filed or postmarked. If you do not pay in full When you specify a Virginia529 or ABLEnow contribution
when you file the return, you may be subject to additional amount on Schedule VAC, you authorize the Department to
penalties and interest. To obtain the daily interest factor, transfer payment and related information to Virginia529 or
please call 804.367.8031 or contact your locality. ABLEnow to facilitate crediting contributions to the specified
account(s) pursuant to their operating procedures. The
Line 21. Addition to Tax, Penalty and Interest: Add Lines
information that will be exchanged is identified below:
18 through 20. Enter here and on Form 760, Line 32.
• The contribution amounts and the program information
Schedule VAC Line Instructions contained on Schedule VAC.
• The taxpayer’s name, Social Security Number or tax
Part I - Virginia529SM and ABLEnowSM Contributions identification number, address, and telephone number.
You may contribute all or part of your income tax refund to Note: Information for both spouses will be provided if a
one or more existing Virginia529 or ABLEnow accounts by joint return is filed.
completing Schedule VAC. Any contribution(s) made will be For purposes of determining interest on an overpayment or
deemed a contribution to either a Virginia529 or ABLEnow refund, no interest will accrue after the Department transfers
account(s) for the 2020 taxable year. the payment to Virginia529 or ABLEnow. If Virginia529 or
Virginia529 is a savings plan that offers flexible, affordable, ABLEnow is unable to match a contribution to an existing
and tax-advantaged savings for qualified expenses account, they will contact the taxpayer and attempt to
through its four programs: Prepaid529SM, Invest529SM, resolve the contribution and, if all efforts fail, Virginia529 or
CollegeAmerica® and CollegeWealth®. For information on ABLEnow will return the refund contribution to the taxpayer
establishing accounts, visit Virginia529.com. You are not at the address on the return.
required to be the owner of record for an account in order to Part I, Section A
direct a contribution of all or part of your income tax refund.
Enter the overpayment amount computed on your return less
However, please remember that only the Virginia529
the amount credited to estimated tax for next year.
account owner of record as of December 31st is eligible
to take the Virginia state tax deduction associated with Part I, Section B
Virginia529 accounts. Please note that the CollegeWealth For each contribution, provide the Program Type Code
and Prepaid529 programs are no longer accepting new (see codes below), beneficiary’s last name, and account
accounts, but existing account owners may continue to number. In addition, provide the routing number if you
contribute to their current CollegeWealth accounts and are making a contribution to a CollegeAmerica account.
Prepaid529 contracts.

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• Start with just $25 • 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

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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 offers 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. © 2019 Virginia College Savings Plan. All Rights Reserved.

Page 24
Contact your financial advisor to obtain the proper account Section C Voluntary Contributions to be made from your
number and routing number for a CollegeAmerica account. refund OR tax payment
For contributions to Prepaid529, Invest529, CollegeWealth Lines 8 - 10. You may make a payment to the following
and ABLEnow accounts, use your Virginia529 or ABLEnow organizations even if you owe a tax balance or if you wish
account number for each. to donate more than your expected refund.
Program Type Codes: If you want to donate to more than 3 organizations, enter
1 = Invest529 4 = CollegeAmerica code “00” and the total amount donated to the organizations
on Line 8. Enclose a schedule showing the organization code,
2 = Prepaid529 5 = ABLEnow name and amount donated to each.
3 = CollegeWealth 11 Federation of Virginia Food Banks

If contributing to more than 5 accounts, use the supplemental 71 Chesapeake Bay Restoration Fund
schedule, Schedule VACS, to provide the information for 72 Family & Children’s Trust Fund (FACT)
additional accounts.
73 Virginia’s State Forests Fund
Part II - Other Voluntary Contributions
92 Virginia Military Family Relief Fund (MFRF)
Complete this section to contribute to one or more other
voluntary contribution organizations listed in the income tax Lines 11 - 13. Public School Foundations: You may
instructions. contribute to Public School Foundations even if you owe a
tax balance or if you wish to donate more than your expected
For information on these organizations, see Page 25.
refund. If you want to donate to more than 3 organizations,
Section A, Line 1 enter code “999999” and the total amount donated to the
Enter the overpayment amount computed on your return organizations on Line 11. Enclose a schedule showing the
less the amount credited to estimated tax for next year and organization code, name and amount donated to each.
the amount of Virginia529 contributions from Part I. Public School Foundations - enter the 6-digit code from the
Section B - Voluntary Contributions from your refund lists starting on Page 28.

Lines 2 - 4. You may voluntarily donate all or part of your Section D, Line 14. Total Voluntary Contributions
tax refund to one or more qualifying organizations. Enter the Enter the total of Lines 2 through 13. Enter this amount on
contribution code(s) and amount(s) you are donating in the Line 31 of Form 760.
boxes. If you want to donate to more than 3 organizations,
Donate to the General Fund by writing a check to the
enter “00” and the total amount donated to the organizations
State Treasurer and designating it as a donation to the
on Line 2. Enclose a schedule showing the organization code,
Commonwealth’s General Fund. You must attach your
name and amount donated to each.
payment to Form GFD. Visit www.tax.virginia.gov or call
60 Virginia Nongame & Endangered Wildlife Program 804.367.8031 to obtain this form.
61 Democratic Political Party You can make a contribution directly to any of the
62 Republican Political Party organizations listed above. For more information
64 Virginia Housing Program about these groups, including how you can make a
contribution, see below.
65 Department for Aging and Rehabilitative Services
(Elderly & Disabled Transportation Fund)
67 Virginia Arts Foundation
Voluntary Contribution Information
You may contribute to these organizations with your return
68 Open Space Recreation & Conservation Fund
or send your contributions directly to the organizations at the
78 Children of America Finding Hope addresses provided. Following is a brief description of the
84 Virginia Federation of Humane Societies services provided by the organizations eligible for voluntary
86 Spay and Neuter Fund contributions.
88 Virginia Cancer Centers Code Description
11 Federation of Virginia Food Banks The Federation
Lines 5 - 7. Library Foundations: Use this section if you of Virginia Food Banks, a partner state association of
wish to contribute to one or more Library Foundations. If you Feeding America is the largest hunger relief network
want to donate to more than 3 organizations, enter code in the Commonwealth of Virginia. The Federation is
“999999” and the total amount donated to the organizations composed of the 7 regional Virginia and Washington
on Line 5. Enclose a schedule showing the organization code, DC food banks, consisting of facilities in 14 strategic
name and amount donated to each. locations. The primary mission of the food banks is to
Library Foundations - enter the 6-digit code from the lists feed hungry Virginians, through more than 2,000 member
starting on Page 27. agencies that directly serve those in need. In addition,
the Federation coordinates the distribution of food and

Page 25
 supplies to victims of disasters and emergencies on improve state parks and to provide matching outdoor
behalf of Virginia’s food banks. recreation grants to localities.
Federation of Virginia Food Banks Virginia Department of Conservation & Recreation
1415 Rhoadmiller Street Open Space Recreation & Conservation Fund
Richmond, VA 23220 600 East Main Street, 24th Floor
www. vafoodbanks.org Richmond, VA 23219
60 Virginia Nongame & Endangered Wildlife Program. 804.786.6124
This fund provides for research, management and 71 Chesapeake Bay Restoration Fund. More than half
conservation of nongame wildlife species and habitats, of Virginia’s lands drain into the Chesapeake Bay. This
including those listed by state or federal agencies as fund is used to help meet needs identified in the state’s
Endangered or Threatened and those identified as clean up plan for the Bay and the waters that flow into it.
Species of Greatest Conservation Need in Virginia’s Virginia Secretary of Natural Resources
Wildlife Action Plan. 1111 E. Broad Street
Department of Game & Inland Fisheries Richmond, VA 23219
Non-Game Donation 804.786.0044
P.O. Box 90778 72 Family and Children’s Trust Fund. Contributions
Henrico, VA 23228.0778 support the prevention and treatment of family violence
804.367.6913 in local communities and through statewide public
www.dgif.virginia.gov awareness projects and activities. Family violence
61 & 62 Political Party. Each taxpayer may contribute up to includes child abuse and neglect, domestic violence,
$25 to one of the following qualified parties: Democratic dating violence, sexual assault, and elder abuse and
Party (code 61) or Republican Party (code 62). neglect.
64 Virginia Housing Program. Supports locally-based Family and Children’s Trust Fund
organizations providing housing assistance to the low- 801 East Main Street, 15th Floor
income elderly, persons with mental or physical disabilities Richmond, VA 23219
and/or the homeless in need of emergency, transitional or familyandchildrens.trustfund@dss.virginia.gov
permanent housing. 804.726.7604
Department of Housing & Community Development www.fact.virginia.gov
Check-Off for Housing Programs 73 Virginia’s State Forests Fund. State Forests are self-
Main Street Centre supporting and managed to sustain multiple natural
600 East Main Street, Suite 1100 resources and values [benefits]. Conservation practices
Richmond, VA 23219 protect wetlands, enhance critical wildlife habitat and
804.371.7000 preserve unique natural areas for biodiversity and
65 Transportation Services for the Elderly and Disabled provide long-term applied research for restoration and
Fund. Provides funding to local agencies to improve or reforestation of native species. Demonstration areas
expand transportation for older Virginians or individuals provide private forest landowners with practical, effective
with disabilities who cannot drive or use public solutions to resource management challenges. Recreation
transportation. Services include transportation for jobs, opportunities and conservation educational programs are
medical appointments and other essential activities. available statewide in all seasons to any age or experience
Department for Aging and Rehabilitative Services level. State Forests are open to the public without fee for
8004 Franklin Farms Drive hiking, bird watching and nature observation. Horseback
Henrico, VA 23229.5019 riding, mountain bike riding, fishing, hunting and trapping
804.552.3402 are allowed on certain state forests with a use permit.
Virginia Department of Forestry
67 Virginia Arts Foundation. Supports local artists,
Attn: State Forest Fund
arts groups and schools in every city and county in
900 Natural Resources Drive, Suite 800
Virginia.
Charlottesville, VA 22903
Virginia Arts Foundation 434.977.6555
c/o Virginia Commission for the Arts 78 Children of America Finding Hope, Inc. Uses proven
Main Street Centre strategies and programs to meet emotional and physical
600 E. Main St., Suite 330 needs of children who are disadvantaged, runaways, in
Richmond, Virginia 23219 crisis and delinquent by providing hope in a tangible form
arts@arts.virginia.gov or 804.225.3132 regardless of religion, race, gender, or socioeconomic
www.arts.virginia.gov status.
68 Open Space Recreation and Conservation Fund. 2710 Morning Star Circle
These funds are used by the Department of Conservation Lebanon, VA 24266
and Recreation to acquire land for recreational purposes 276.608.2006
and preserve natural areas; to develop, maintain and www.childrenfindinghope.org
Page 26
84 Virginia Federation of Humane Societies Founded Massey Cancer Center
in 1959, the Virginia Federation of Humane Societies Virginia Commonwealth University
(VFHS) is committed to ending the unnecessary P.O. Box 980214
euthanasia of cats and dogs in Virginia shelters. In early Richmond, VA 23298.0214
2017, VFHS launched “SaveVaPets - Crossing the No Kill 804.828.1450
Finish Line” with the focused goal of saving at least 90% www.massey.vcu.edu/
of the dogs and cats sheltered in the Commonwealth. 92 Virginia Military Family Relief Fund (MFRF)
In early 2019, statistics showed that we had achieved In 2006, with support from the Virginia Legislature,
an 88% save rate for Virginia’s sheltered dogs and cats. Governor Tim Kaine established the Military Family
We are committed to reaching a 90% save rate by 2020. Relief Fund (MFRF). This is a quick response grant
VFHS members include leaders from public and private program to assist military and Family members of the
shelters, rescue groups, veterinarians, animal control Virginia National Guard and the United States Reserve
officers and citizen advocates. Programs include funding Components who are residents of Virginia, and, who are
for spay/neuter and general support for local animal called to active duty for periods in excess of 90 days in
welfare organizations, advocating for humane laws for support of Operation Enduring Freedom and Operation
all animals, training for animal welfare professionals and Iraqi Freedom and up to 180 days after their return.
advocates, transferring animals from under-resourced Also missions in support of Virginia civil authorities,
areas of the state to municipalities where adoption rates including state active duty and federal defense support
are higher, and Spay VA which provides pet owners to civil authority missions, for periods in excess of 30
access to convenient and affordable spay/neuter days, and their families. The Military Family Relief Fund
services. Your contribution to VFHS ensures a brighter assists military families with urgent or emergency needs
future for Virginia’s animals and their caregivers. relating to living expenses including but not limited to
Virginia Federation of Humane Societies, Inc. food, housing, utilities and medical services. Each need
P.O. Box 545 is considered on its own merit.
Edinburg, VA 22824 Virginia National Guard Family Programs
540.335.6050 5901 Beulah Rd.
Email: info@vfhs.org Sandston, VA 23150
www.vfhs.org 804.236.7909
86 Spay and Neuter Fund All moneys contributed shall be Public Library Foundations Eligible for Contributions
paid to the Spay and Neuter Fund for use by localities
To be used by eligible public library foundations established
in the Commonwealth for providing low-cost spay and
as a nonprofit organization to raise funds for a local public
neuter surgeries through direct provision or contract or
library in order to provide additional financial assistance for
each locality may make the funds available to any private,
the library beyond the government’s appropriation.
nonprofit sterilization program for dogs and cats in such
locality. The Tax Commissioner shall determine annually Foundation Foundation Name
the total amounts designated on all returns from each Code
locality in the Commonwealth, based upon the locality 200101 Alexandria Library Foundation, Inc.
that each filer who makes a voluntary contribution to the 200501 John Randolph Foundation – Appomattox Regional
Fund lists as his permanent address. The State Treasurer Library System Endowment
shall pay the appropriate amount to each respective
200701 Friends of the Arlington County Library
locality.
201101 Bedford Public Library System Foundation, Inc.
88 Virginia Cancer Centers Virginia is fortunate to have
two National Cancer Institute-designated Cancer Centers 201501 Blue Ridge Regional Library Foundation
to serve the people of the Commonwealth: the VCU 201901 Bristol Public Library Foundation
Massey Cancer Center and the University of Virginia 202101 The Friends of the Buchanan County Public Library
Cancer Center. These two Cancer Centers work together 202301 Campbell County Public Library Foundation
to deliver the leading edge in contemporary cancer care
in a supportive and compassionate environment, and to 202901 Central Virginia Regional Library
change the future of cancer care through research. Your 203101 Alleghany Highland Regional Library Foundation
contribution will enable us to help cancer patients today, 203301 Friends of the Charlotte County Library
and those who will be cancer patients in the future. 203501 Chesapeake Public Library Foundation
University of Virginia Cancer Center 203701 Friends of the Chesterfield Public Library
P.O. Box 800773
204301 Craig County Public Library
Charlottesville, VA 22908.0773
434.924.8432 204501 Culpeper Library Foundation
www.supportuvacancer.org 204701 Cumberland County Public Library, Inc.
205101 Eastern Shore Public Library Foundation
205501 Fairfax Library Foundation
Page 27
205701 Friends of Fauquier Library 216901 Friends of the Suffolk Library
206101 Franklin County Library 217101 Tazewell County Public Library Foundation
206301 Galax-Carroll Regional Library Foundation, Inc. 217302 Virginia Beach Library Foundation
206502 Gloucester County Friends of the Library 217303 Friends of the Virginia Beach Public Library
206901 Hampton Public Library Foundation 217501 Washington County Public Library Foundation
207101 Handley Regional Library Endowment 217901 Williamsburg Regional Library Foundation
207301 Friends of Henrico County Public Library 218101 Wythe-Grayson Regional Library Foundation
207501 Friends of the Heritage Public Library 218301 York County Library Foundation
207701 Highland County Library, Inc. Public School Foundations Eligible for Contributions
208501 Friends of Jefferson-Madison Regional Library To be used by eligible public school foundations established
Endowment Fund for the express purpose of implementing a public/private
208701 Lancaster Community Library partnership to fund public school improvement projects
208901 Friends of the Smoot Library (FOSL) approved by the local school board.
209101 The Library of Virginia Foundation Foundation Foundation Name
209501 Loudoun Library Foundation, Inc. Code
209502 Friends of Gum Springs Library 009001 Amherst County Public Schools Education Foundation,
Inc.
209701 Friends of the Lynchburg Public Library
015001 Augusta County Public School Endowment Fund
209901 Madison County Library, Inc.
019001 The Bedford Area Educational Foundation
210102 Mary Riley Styles Public Library Foundation Inc. (Falls
Church City Library) 023001 Botetourt County Public Schools Education Foundation,
Inc.
210301 Rockingham Library Association
520001 Bristol Virginia Public Schools Education Foundation
210901 Middlesex County Public Library
530001 Blues Education Foundation, Inc. (Buena Vista)
211101 Montgomery-Floyd Regional Library Foundation, Inc.
029001 Buckingham County Educational Foundation Inc.
211102 Floyd Endowment
031001 Campbell County Education Foundation
211301 Friends of the Newport News Public Library
033001 Caroline County Public Schools Education Foundation
211302 Newport News Public Library System Foundation
550002 Chesapeake Public Schools Educational Foundation
211501 Norfolk Public Library Foundation
550001 W. Randolph Nichols Scholarship Foundation
211701 Northumberland Public Library
(Chesapeake)
211901 Friends of the Library Blackstone VA
036001 Charles City Educational Foundation
212101 Orange County Library Foundation
041001 Chesterfield Education Foundation
212501 Friends of the Pearisburg Public Library
043001 Clarke County Education Foundation Inc.
212701 The Petersburg Library Foundation, Inc.
049001 Cumberland County Public Schools Foundation
212901 Pittsylvania County Public Library Foundation (PPL)
590001 Danville Public Schools Education Foundation, Inc.
213301 Portsmouth Public Library Foundation, Inc.
051001 Dickenson County Public Schools
213701 Prince William Public Library System Foundation
059002 Fairfax Education Foundation
213901 Pulaski County Library System Fund
610001 Falls Church Education Foundation
214301 Friends of the Rappahannock County Library
061001 Fauquier Excellence in Education Foundation
214501 Richmond Public Library Foundation (City)
065001 Fluvanna Education Foundation
214901 Roanoke Public Library Foundation (City)
620001 Franklin City Educational Foundation, Inc.
215101 Friends of the Roanoke County Public Library
067001 Franklin County Public Schools Education Foundation
215301 Rockbridge Regional Library Foundation
069001 Frederick County Educational Foundation
215501 Friends of the Russell County Library
073001 Gloucester County Public Schools Educational
215701 Friends of Salem Library Foundation, Inc.
215902 Samuels Public Library 075001 Goochland Educational Foundation
216101 Shenandoah County Library Foundation 081001 Greensville County Education Foundation
216502 Friends of Victoria Public Library Inc. 083001 Halifax County Public Schools Education Foundation
216503 Mecklenburg County Public Library Foundation Inc. 650001 Hampton Educational Foundation
216701 Staunton Library Foundation, Inc. 085001 Hanover Education Foundation
Page 28
660001 The Harrisonburg Education Foundation 800001 Suffolk Education Foundation Inc.
087001 Henrico Education Foundation, Inc. 183001 Sussex Educational Foundation Inc.
093001 Education Foundation for Isle of Wight Public Schools, 810001 Virginia Beach City Public Schools Education Foundation
Inc. 187001 Warren County Educational Endowment, Inc.
099001 King George Education Foundation 820001 Waynesboro City Public Schools
101001 King William Public Schools Education Foundation, Inc. 193002 Westmoreland County Public Schools Education
103001 Lancaster County Virginia Education Foundation Foundation
678002 Community Foundation for Rockbridge, Bath and 830002 Williamsburg/James City Education Foundation
Alleghany-Lexington 840001 Winchester Education Foundation
107001 The Loudoun Education Foundation, Inc. 197001 Wythe County Public Schools Foundation for Excellence,
680001 The Lynchburg City Schools Education Foundation Inc.
113001 Madison County Education Foundation, Inc. 199001 York Foundation for Public Education
683001 Manassas City Public Schools Education Foundation
685001 Manassas Park Education Foundation Credit for Taxes Paid to Another State
115001 Mathews County Public Schools Endowment Fund As a Virginia resident, all of your income is subject to the
117001 Mecklenburg County Business Education Partnership Virginia Individual Income Tax, regardless of where it was
119001 Friends of Middlesex County Public Schools earned or its source. However, if you received income from
another state and are required to file a nonresident return
121001 Montgomery County Educational Foundation in that state and pay income taxes, you may be eligible to
127001 New Kent Educational Foundation receive a credit for the taxes paid to the other state.
700001 Newport News Educational Foundation When an individual is an actual resident of one state, but is a
139001 Page County Education Foundation domiciliary resident of another state, both states will usually
730001 Petersburg Public Education Foundation require a resident return. In that case, the domiciliary state
will generally allow a credit for taxes paid to the state of
143001 Pittsylvania Vocational Education Foundation, Inc.
actual residence.
735001 Poquoson Education Foundation
This credit applies only to income taxes paid to other states.
740001 Portsmouth Schools Foundation For more information, see Va. Code § 58.1-332 or visit
147001 Prince Edward Public School Endowment, Inc. www.tax.virginia.gov.
149001 Prince George Alliance for Education Foundation, Inc. Exceptions
153001 Prince William County Public Schools Education Arizona, California, or Oregon: If you have income from
Foundation one of these states, do not claim the credit for tax paid on
155001 Pulaski County Public Schools Education Foundation the income on your Virginia income tax return. If you have
157002 Rappahannock County Public Schools income from Arizona, California, or Oregon, claim the credit
750002 Radford City Schools Partners for Excellence on the nonresident income tax return of that other state.
Foundation, Inc. However, if you are an owner of a pass-through entity
760001 Richmond Public Schools Education Foundation, Inc. with income from Arizona, California, or Oregon and you
(City of Richmond) participate in the filing of a composite return with any of those
states, please consult Public Documents 16-91 and 07-207.
770001 Roanoke City Public Schools Education Foundation, Inc.
161001 Roanoke County Public Schools Education Foundation, District of Columbia: If you have income from the District of
Inc. Columbia, do not claim the credit for tax paid on the income
on your Virginia income tax return. If you paid individual
165001 Rockingham Educational Foundation, Inc. income tax to the District, follow their instructions to obtain
167001 Russell County Foundation for Scholarships a refund of your withholding.
775001 Salem Education Foundation and Alumni Assoc. Kentucky, Maryland, Pennsylvania, or West Virginia: If
169001 Southwest Virginia Public Education Foundation, Inc. you are a Virginia resident with wages, salaries and certain
169002 Scott County Foundation for Excellence in Education other compensation income earned as a nonresident in one
of these four states, you are not eligible to claim the credit
171002 Moore Educational Trust (Shenandoah County)
for any income not taxable by the other state.
171001 Shenandoah Education Foundation, Inc.
Before claiming this credit, review the other state’s
173001 Smyth County Education Foundation nonresident instructions to determine if your wages, salaries
177001 Spotsylvania Education Foundation and certain other compensation income are exempt from
179001 Stafford Education Foundation Inc. taxation in that state. If your wages, salaries and certain
790001 Staunton City Public Schools Endowment Fund. other compensation income are exempt, follow the other
state’s instructions to obtain a refund of your withholding.
Page 29
A credit can be claimed on your Virginia return only for election, enclose a statement from the S Corporation
income taxes paid to any of the four states listed above on that documents your share of the income, tax liability,
income that was not exempt income. and tax paid.
Special Circumstances W-2s, 1099s, and Schedule K-1s are not acceptable
Border State Computation - Kentucky, Maryland, North documentation to support the credit. Visit our website for
Carolina, or West Virginia a list of required forms and a sample Composite Filing
Statement.
If you are required to file a return with Virginia and only one
other state and that state is listed above, you may qualify for Schedule OSC Line Instructions
a special computation if: Line 1. Filing Status.
• The income from that state consists solely of wages, Enter the code for the filing status on the other state’s return.
salaries, or business income from federal Schedule C 1. Single
that is taxed by the state; and 2. Married Filing Jointly
• Your Virginia Taxable Income is at least equal to the 3. Married Filing Separately
Qualifying Taxable Income on the border state’s return;
then 4. Composite/Unified
• Mark the border state oval and enter “100.0” in the 5. Other including Corporation Income Tax paid by an S
Income Percentage field. Corporation
Line 2. Claiming Credit
When calculating income from the border state, do not
include income exempt from income tax in the border Enter the code to identify the person claiming the credit:
state, even if it is earned or business income from federal 1. You
Schedule C. Refer to the Exceptions section above. 2. Spouse
If filing a joint return and each spouse filed a return separately 3. You and Spouse (Not for Composite or Corporation
in only one other state and that state is listed above, then Filing Status)
each spouse may use the border state computation to Line 3. Qualifying Taxable Income
compute the credit. Enter the total taxable income from the following categories
Married Taxpayers that apply to you, to the extent that the income was derived
from sources outside Virginia and the income was subject
Unless a joint return is filed in both Virginia and the other to tax by both Virginia and another state:
state, you may need to adjust your taxable income to
• Earned or business income;
compute the credit correctly.
• Gain from the sale of any capital asset not used in a trade
• If you filed separately in the other state, but jointly
or business, including a residence; and
in Virginia, enter only the Virginia taxable income
attributable to the filer whose income was taxed by the • Income on which corporation income tax was paid to a
other state. state that does not recognize the federal S Corporation
election.
• If you filed jointly in the other state, but separately in
Virginia, enter only the taxable income attributable to If nonqualifying income is included in the taxable income of
that filer from the other state’s return. the other state, recompute the qualifying taxable income and
qualifying tax liability with that income removed. Examples
• If both spouses are included in the same composite
of nonqualifying income include lottery or gambling winnings
return or entitled to a credit for corporation income tax
and unemployment compensation. Additions to federal
paid by an S Corporation in which both spouses are
adjusted gross income or federal taxable income required
shareholders, each spouse must compute income and
by the other state are also nonqualifying income unless
credits separately.
those items are specifically included in Virginia taxable
Required Documentation income.
• Each credit must be computed separately using the If the other state’s tax is computed on total taxable income
Schedule OSC. from all sources and then reduced by an allocation
• Enclose a copy of the other state’s return if the taxpayer percentage, enter the reduced taxable income. Visit
filed an individual return in the other state our website for a complete list of states that require this
• If you are an owner or shareholder in a pass-through calculation.
entity, and you elected to be included in a nonresident Line 4. Virginia Taxable Income
Composite return filed by the pass-through entity in
Enter the Virginia taxable income from Line 15 of Form 760.
another state, enclose a Composite Filing Statement
Married taxpayers, see Special Circumstances above.
from the pass-through entity that documents your
inclusion in the filings and your share of the income, tax Line 5. Qualifying Tax Liability
liability, and tax paid. Enter the net tax liability after nonrefundable credits reported
• If claiming a credit on corporation income tax paid to a on the other state’s return. Married taxpayers, include only
state that does not recognize the federal S Corporation the tax on the income from Line 3. Note: Only state income
Page 30
tax on earned, business, and capital gain income should be • Neighborhood Assistance Act Tax Credit
included on Line 5. • Recyclable Materials Processing Equipment Tax
Line 6. Identify the State Credit
• Conservation Tillage Equipment Tax Credit
Enter the 2–character postal abbreviation for the state. • Precision Fertilizer and Pesticide Application
Line 7. Virginia Income Tax Equipment Tax Credit
• Vehicle Emissions Testing Equipment and Clean-
Enter your Virginia income tax from Line 18 of Form 760.
Fuel Vehicle Tax Credit
Married taxpayers, include only tax on the income from Line
• Major Business Facility Job Tax Credit
4.
• Foreign Source Retirement Income Tax Credit
Line 8. Income Percentage • Historic Rehabilitation Tax Credit
Divide Line 3 by Line 4. Compute the percentage to one • Qualified Equity and Subordinated Debt Investments
decimal place. If the result is greater than 100%, enter Tax Credit
100%. If the result is less than 0.1%, enter 0.1%. • Waste Motor Oil Burning Equipment Tax Credit
• Purchase of Long-Term Care Insurance Tax Credit
If you qualify see Border State Computation under Special • Biodiesel and Green Diesel Fuels Tax Credit
Circumstances. • Livable Home Tax Credit (formerly Home
Line 9. Virginia Ratio Accessibility Features for the Disabled)
Multiply Line 7 by Line 8. • Riparian Waterway Buffer Tax Credit
• Land Preservation Tax Credit
Line 10. Credit • Community of Opportunity Tax Credit
Enter the lesser of Line 5 or Line 9. • Green Jobs Creation Tax Credit
• Farm Wineries and Vineyards Tax Credit
If claiming more than one credit, continue to Line 11 of
• International Trade Facility Tax Credit
Schedule OSC. Enter the total of all credits on Line 24 of
• Port Volume Increase Tax Credit
Form 760. The sum of all nonrefundable credits claimed
• Barge and Rail Usage Tax Credit
cannot exceed your tax liability on Line 18 of Form 760.
• Research and Development Expenses Tax Credit
• Major Research and Development Expenses Tax
About Virginia Schedule CR Credit
Complete Schedule CR and enclose it with your return • Food Crop Donation Tax Credit
to claim any credits that do not appear on Form 760 or • Virginia Coal Employment and Production Incentive
Schedule ADJ. Enter the amount from Section 5, Part 1, Tax Credit
Line 1A of Schedule CR on Line 25 of Virginia Form 760. • Worker Training Tax Credit
Required enclosures are listed on Schedule CR. The cred- • Education Improvement Scholarships Tax Credit
its that can be claimed against individual income tax and are • Coalfield Employment Enhancement Tax Credit
reported on Virginia Schedule CR are listed below. For more • Motion Picture Production Tax Credit
information, call 804.367.8031 or visit the Department’s • Agricultural Best Management Practices Tax Credit
website at www.tax.virginia.gov.
• Trust Beneficiary Accumulation Distribution Tax
Credit
• Enterprise Zone Act Tax Credit

Page 31
Page 32
 If your Virginia Adjusted Gross Income is less than the filing threshold, do not use the rate schedule or tax table
below. Enter $0.00 as your tax instead. See the instructions.

TAX RATE SCHEDULE

IF YOUR VIRGINIA TAXABLE INCOME IS:

Not over $3,000, your tax is 2% of your Virginia taxable income.

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

TAX TABLE
The tax table can be used if your Virginia taxable income is listed in the table.
Otherwise, use the Tax Rate Schedule.
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 0 – $ 25 $ 0.00 $ 1,975 – $ 2,025 $ 40.00 $ 3,650 – $ 3,683 $ 80.00 $ 4,983 – $ 5,017 $ 120.00 $ 6,560 – $ 6,600 $ 199.00
25 – 75 1.00 2,025 – 2,075 41.00 3,683 – 3,717 81.00 5,017 – 5,040 121.00 6,600 – 6,640 201.00
75 – 125 2.00 2,075 – 2,125 42.00 3,717 – 3,750 82.00 5,040 – 5,080 123.00 6,640 – 6,680 203.00
125 – 175 3.00 2,125 – 2,175 43.00 3,750 – 3,783 83.00 5,080 – 5,120 125.00 6,680 – 6,720 205.00

175 – 225 4.00 2,175 – 2,225 44.00 3,783 – 3,817 84.00 5,120 – 5,160 127.00 6,720 – 6,760 207.00
225 – 275 5.00 2,225 – 2,275 45.00 3,817 – 3,850 85.00 5,160 – 5,200 129.00 6,760 – 6,800 209.00
275 – 325 6.00 2,275 – 2,325 46.00 3,850 – 3,883 86.00 5,200 – 5,240 131.00 6,800 – 6,840 211.00
325 – 375 7.00 2,325 – 2,375 47.00 3,883 – 3,917 87.00 5,240 – 5,280 133.00 6,840 – 6,880 213.00

375 – 425 8.00 2,375 – 2,425 48.00 3,917 – 3,950 88.00 5,280 – 5,320 135.00 6,880 – 6,920 215.00
425 – 475 9.00 2,425 – 2,475 49.00 3,950 – 3,983 89.00 5,320 – 5,360 137.00 6,920 – 6,960 217.00
475 – 525 10.00 2,475 – 2,525 50.00 3,983 – 4,017 90.00 5,360 – 5,400 139.00 6,960 – 7,000 219.00
525 – 575 11.00 2,525 – 2,575 51.00 4,017 – 4,050 91.00 5,400 – 5,440 141.00 7,000 – 7,040 221.00

575 – 625 12.00 2,575 – 2,625 52.00 4,050 – 4,083 92.00 5,440 – 5,480 143.00 7,040 – 7,080 223.00
625 – 675 13.00 2,625 – 2,675 53.00 4,083 – 4,117 93.00 5,480 – 5,520 145.00 7,080 – 7,120 225.00
675 – 725 14.00 2,675 – 2,725 54.00 4,117 – 4,150 94.00 5,520 – 5,560 147.00 7,120 – 7,160 227.00
725 – 775 15.00 2,725 – 2,775 55.00 4,150 – 4,183 95.00 5,560 – 5,600 149.00 7,160 – 7,200 229.00

775 – 825 16.00 2,775 – 2,825 56.00 4,183 – 4,217 96.00 5,600 – 5,640 151.00 7,200 – 7,240 231.00
825 – 875 17.00 2,825 – 2,875 57.00 4,217 – 4,250 97.00 5,640 – 5,680 153.00 7,240 – 7,280 233.00
875 – 925 18.00 2,875 – 2,925 58.00 4,250 – 4,283 98.00 5,680 – 5,720 155.00 7,280 – 7,320 235.00
925 – 975 19.00 2,925 – 2,975 59.00 4,283 – 4,317 99.00 5,720 – 5,760 157.00 7,320 – 7,360 237.00

975 – 1,025 20.00 2,975 – 3,025 60.00 4,317 – 4,350 100.00 5,760 – 5,800 159.00 7,360 – 7,400 239.00
1,025 – 1,075 21.00 3,025 – 3,050 61.00 4,350 – 4,383 101.00 5,800 – 5,840 161.00 7,400 – 7,440 241.00
1,075 – 1,125 22.00 3,050 – 3,083 62.00 4,383 – 4,417 102.00 5,840 – 5,880 163.00 7,440 – 7,480 243.00
1,125 – 1,175 23.00 3,083 – 3,117 63.00 4,417 – 4,450 103.00 5,880 – 5,920 165.00 7,480 – 7,520 245.00

1,175 – 1,225 24.00 3,117 – 3,150 64.00 4,450 – 4,483 104.00 5,920 – 5,960 167.00 7,520 – 7,560 247.00
1,225 – 1,275 25.00 3,150 – 3,183 65.00 4,483 – 4,517 105.00 5,960 – 6,000 169.00 7,560 – 7,600 249.00
1,275 – 1,325 26.00 3,183 – 3,217 66.00 4,517 – 4,550 106.00 6,000 – 6,040 171.00 7,600 – 7,640 251.00
1,325 – 1,375 27.00 3,217 – 3,250 67.00 4,550 – 4,583 107.00 6,040 – 6,080 173.00 7,640 – 7,680 253.00

1,375 – 1,425 28.00 3,250 – 3,283 68.00 4,583 – 4,617 108.00 6,080 – 6,120 175.00 7,680 – 7,720 255.00
1,425 – 1,475 29.00 3,283 – 3,317 69.00 4,617 – 4,650 109.00 6,120 – 6,160 177.00 7,720 – 7,760 257.00
1,475 – 1,525 30.00 3,317 – 3,350 70.00 4,650 – 4,683 110.00 6,160 – 6,200 179.00 7,760 – 7,800 259.00
1,525 – 1,575 31.00 3,350 – 3,383 71.00 4,683 – 4,717 111.00 6,200 – 6,240 181.00 7,800 – 7,840 261.00

1,575 – 1,625 32.00 3,383 – 3,417 72.00 4,717 – 4,750 112.00 6,240 – 6,280 183.00 7,840 – 7,880 263.00
1,625 – 1,675 33.00 3,417 – 3,450 73.00 4,750 – 4,783 113.00 6,280 – 6,320 185.00 7,880 – 7,920 265.00
1,675 – 1,725 34.00 3,450 – 3,483 74.00 4,783 – 4,817 114.00 6,320 – 6,360 187.00 7,920 – 7,960 267.00
1,725 – 1,775 35.00 3,483 – 3,517 75.00 4,817 – 4,850 115.00 6,360 – 6,400 189.00 7,960 – 8,000 269.00

1,775 – 1,825 36.00 3,517 – 3,550 76.00 4,850 – 4,883 116.00 6,400 – 6,440 191.00 8,000 – 8,040 271.00
1,825 – 1,875 37.00 3,550 – 3,583 77.00 4,883 – 4,917 117.00 6,440 – 6,480 193.00 8,040 – 8,080 273.00
1,875 – 1,925 38.00 3,583 – 3,617 78.00 4,917 – 4,950 118.00 6,480 – 6,520 195.00 8,080 – 8,120 275.00
1,925 – 1,975 39.00 3,617 – 3,650 79.00 4,950 – 4,983 119.00 6,520 – 6,560 197.00 8,120 – 8,160 277.00

Page 33
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 8,160 – $ 8,200 $ 279.00 $ 10,720 – $ 10,760 $ 407.00 $ 13,280 – $ 13,320 $ 535.00 $ 15,840 – $ 15,880 $ 663.00 $18,217 – $ 18,252 $ 791.00
8,200 – 8,240 281.00 10,760 – 10,800 409.00 13,320 – 13,360 537.00 15,880 – 15,920 665.00 18,252 – 18,287 793.00
8,240 – 8,280 283.00 10,800 – 10,840 411.00 13,360 – 13,400 539.00 15,920 – 15,960 667.00 18,287 – 18,322 795.00
8,280 – 8,320 285.00 10,840 – 10,880 413.00 13,400 – 13,440 541.00 15,960 – 16,000 669.00 18,322 – 18,357 797.00

8,320 – 8,360 287.00 10,880 – 10,920 415.00 13,440 – 13,480 543.00 16,000 – 16,040 671.00 18,357 – 18,391 799.00
8,360 – 8,400 289.00 10,920 – 10,960 417.00 13,480 – 13,520 545.00 16,040 – 16,080 673.00 18,391 – 18,426 801.00
8,400 – 8,440 291.00 10,960 – 11,000 419.00 13,520 – 13,560 547.00 16,080 – 16,120 675.00 18,426 – 18,461 803.00
8,440 – 8,480 293.00 11,000 – 11,040 421.00 13,560 – 13,600 549.00 16,120 – 16,160 677.00 18,461 – 18,496 805.00

8,480 – 8,520 295.00 11,040 – 11,080 423.00 13,600 – 13,640 551.00 16,160 – 16,200 679.00 18,496 – 18,530 807.00
8,520 – 8,560 297.00 11,080 – 11,120 425.00 13,640 – 13,680 553.00 16,200 – 16,240 681.00 18,530 – 18,565 809.00
8,560 – 8,600 299.00 11,120 – 11,160 427.00 13,680 – 13,720 555.00 16,240 – 16,280 683.00 18,565 – 18,600 811.00
8,600 – 8,640 301.00 11,160 – 11,200 429.00 13,720 – 13,760 557.00 16,280 – 16,320 685.00 18,600 – 18,635 813.00

8,640 – 8,680 303.00 11,200 – 11,240 431.00 13,760 – 13,800 559.00 16,320 – 16,360 687.00 18,635 – 18,670 815.00
8,680 – 8,720 305.00 11,240 – 11,280 433.00 13,800 – 13,840 561.00 16,360 – 16,400 689.00 18,670 – 18,704 817.00
8,720 – 8,760 307.00 11,280 – 11,320 435.00 13,840 – 13,880 563.00 16,400 – 16,440 691.00 18,704 – 18,739 819.00
8,760 – 8,800 309.00 11,320 – 11,360 437.00 13,880 – 13,920 565.00 16,440 – 16,480 693.00 18,739 – 18,774 821.00

8,800 – 8,840 311.00 11,360 – 11,400 439.00 13,920 – 13,960 567.00 16,480 – 16,520 695.00 18,774 – 18,809 823.00
8,840 – 8,880 313.00 11,400 – 11,440 441.00 13,960 – 14,000 569.00 16,520 – 16,560 697.00 18,809 – 18,843 825.00
8,880 – 8,920 315.00 11,440 – 11,480 443.00 14,000 – 14,040 571.00 16,560 – 16,600 699.00 18,843 – 18,878 827.00
8,920 – 8,960 317.00 11,480 – 11,520 445.00 14,040 – 14,080 573.00 16,600 – 16,640 701.00 18,878 – 18,913 829.00

8,960 – 9,000 319.00 11,520 – 11,560 447.00 14,080 – 14,120 575.00 16,640 – 16,680 703.00 18,913 – 18,948 831.00
9,000 – 9,040 321.00 11,560 – 11,600 449.00 14,120 – 14,160 577.00 16,680 – 16,720 705.00 18,948 – 18,983 833.00
9,040 – 9,080 323.00 11,600 – 11,640 451.00 14,160 – 14,200 579.00 16,720 – 16,760 707.00 18,983 – 19,017 835.00
9,080 – 9,120 325.00 11,640 – 11,680 453.00 14,200 – 14,240 581.00 16,760 – 16,800 709.00 19,017 – 19,052 837.00

9,120 – 9,160 327.00 11,680 – 11,720 455.00 14,240 – 14,280 583.00 16,800 – 16,840 711.00 19,052 – 19,087 839.00
9,160 – 9,200 329.00 11,720 – 11,760 457.00 14,280 – 14,320 585.00 16,840 – 16,880 713.00 19,087 – 19,122 841.00
9,200 – 9,240 331.00 11,760 – 11,800 459.00 14,320 – 14,360 587.00 16,880 – 16,920 715.00 19,122 – 19,157 843.00
9,240 – 9,280 333.00 11,800 – 11,840 461.00 14,360 – 14,400 589.00 16,920 – 16,960 717.00 19,157 – 19,191 845.00

9,280 – 9,320 335.00 11,840 – 11,880 463.00 14,400 – 14,440 591.00 16,960 – 17,000 719.00 19,191 – 19,226 847.00
9,320 – 9,360 337.00 11,880 – 11,920 465.00 14,440 – 14,480 593.00 17,000 – 17,035 721.00 19,226 – 19,261 849.00
9,360 – 9,400 339.00 11,920 – 11,960 467.00 14,480 – 14,520 595.00 17,035 – 17,070 723.00 19,261 – 19,296 851.00
9,400 – 9,440 341.00 11,960 – 12,000 469.00 14,520 – 14,560 597.00 17,070 – 17,104 725.00 19,296 – 19,330 853.00

9,440 – 9,480 343.00 12,000 – 12,040 471.00 14,560 – 14,600 599.00 17,104 – 17,139 727.00 19,330 – 19,365 855.00
9,480 – 9,520 345.00 12,040 – 12,080 473.00 14,600 – 14,640 601.00 17,139 – 17,174 729.00 19,365 – 19,400 857.00
9,520 – 9,560 347.00 12,080 – 12,120 475.00 14,640 – 14,680 603.00 17,174 – 17,209 731.00 19,400 – 19,435 859.00
9,560 – 9,600 349.00 12,120 – 12,160 477.00 14,680 – 14,720 605.00 17,209 – 17,243 733.00 19,435 – 19,470 861.00

9,600 – 9,640 351.00 12,160 – 12,200 479.00 14,720 – 14,760 607.00 17,243 – 17,278 735.00 19,470 – 19,504 863.00
9,640 – 9,680 353.00 12,200 – 12,240 481.00 14,760 – 14,800 609.00 17,278 – 17,313 737.00 19,504 – 19,539 865.00
9,680 – 9,720 355.00 12,240 – 12,280 483.00 14,800 – 14,840 611.00 17,313 – 17,348 739.00 19,539 – 19,574 867.00
9,720 – 9,760 357.00 12,280 – 12,320 485.00 14,840 – 14,880 613.00 17,348 – 17,383 741.00 19,574 – 19,609 869.00

9,760 – 9,800 359.00 12,320 – 12,360 487.00 14,880 – 14,920 615.00 17,383 – 17,417 743.00 19,609 – 19,643 871.00
9,800 – 9,840 361.00 12,360 – 12,400 489.00 14,920 – 14,960 617.00 17,417 – 17,452 745.00 19,643 – 19,678 873.00
9,840 – 9,880 363.00 12,400 – 12,440 491.00 14,960 – 15,000 619.00 17,452 – 17,487 747.00 19,678 – 19,713 875.00
9,880 – 9,920 365.00 12,440 – 12,480 493.00 15,000 – 15,040 621.00 17,487 – 17,522 749.00 19,713 – 19,748 877.00

9,920 – 9,960 367.00 12,480 – 12,520 495.00 15,040 – 15,080 623.00 17,522 – 17,557 751.00 19,748 – 19,783 879.00
9,960 – 10,000 369.00 12,520 – 12,560 497.00 15,080 – 15,120 625.00 17,557 – 17,591 753.00 19,783 – 19,817 881.00
10,000 – 10,040 371.00 12,560 – 12,600 499.00 15,120 – 15,160 627.00 17,591 – 17,626 755.00 19,817 – 19,852 883.00
10,040 – 10,080 373.00 12,600 – 12,640 501.00 15,160 – 15,200 629.00 17,626 – 17,661 757.00 19,852 – 19,887 885.00

10,080 – 10,120 375.00 12,640 – 12,680 503.00 15,200 – 15,240 631.00 17,661 – 17,696 759.00 19,887 – 19,922 887.00
10,120 – 10,160 377.00 12,680 – 12,720 505.00 15,240 – 15,280 633.00 17,696 – 17,730 761.00 19,922 – 19,957 889.00
10,160 – 10,200 379.00 12,720 – 12,760 507.00 15,280 – 15,320 635.00 17,730 – 17,765 763.00 19,957 – 19,991 891.00
10,200 – 10,240 381.00 12,760 – 12,800 509.00 15,320 – 15,360 637.00 17,765 – 17,800 765.00 19,991 – 20,026 893.00

10,240 – 10,280 383.00 12,800 – 12,840 511.00 15,360 – 15,400 639.00 17,800 – 17,835 767.00 20,026 – 20,061 895.00
10,280 – 10,320 385.00 12,840 – 12,880 513.00 15,400 – 15,440 641.00 17,835 – 17,870 769.00 20,061 – 20,096 897.00
10,320 – 10,360 387.00 12,880 – 12,920 515.00 15,440 – 15,480 643.00 17,870 – 17,904 771.00 20,096 – 20,130 899.00
10,360 – 10,400 389.00 12,920 – 12,960 517.00 15,480 – 15,520 645.00 17,904 – 17,939 773.00 20,130 – 20,165 901.00

10,400 – 10,440 391.00 12,960 – 13,000 519.00 15,520 – 15,560 647.00 17,939 – 17,974 775.00 20,165 – 20,200 903.00
10,440 – 10,480 393.00 13,000 – 13,040 521.00 15,560 – 15,600 649.00 17,974 – 18,009 777.00 20,200 – 20,235 905.00
10,480 – 10,520 395.00 13,040 – 13,080 523.00 15,600 – 15,640 651.00 18,009 – 18,043 779.00 20,235 – 20,270 907.00
10,520 – 10,560 397.00 13,080 – 13,120 525.00 15,640 – 15,680 653.00 18,043 – 18,078 781.00 20,270 – 20,304 909.00

10,560 – 10,600 399.00 13,120 – 13,160 527.00 15,680 – 15,720 655.00 18,078 – 18,113 783.00 20,304 – 20,339 911.00
10,600 – 10,640 401.00 13,160 – 13,200 529.00 15,720 – 15,760 657.00 18,113 – 18,148 785.00 20,339 – 20,374 913.00
10,640 – 10,680 403.00 13,200 – 13,240 531.00 15,760 – 15,800 659.00 18,148 – 18,183 787.00 20,374 – 20,409 915.00
10,680 – 10,720 405.00 13,240 – 13,280 533.00 15,800 – 15,840 661.00 18,183 – 18,217 789.00 20,409 – 20,443 917.00

Page 34
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 20,443 – $ 20,478 $ 919.00 $ 22,670 – $ 22,704 $ 1,047.00 $ 24,896 – $ 24,930 $ 1,175.00 $ 27,122 – $ 27,157 $ 1,303.00 $ 29,348 – $ 29,383 $ 1,431.00
20,478 – 20,513 921.00 22,704 – 22,739 1,049.00 24,930 – 24,965 1,177.00 27,157 – 27,191 1,305.00 29,383 – 29,417 1,433.00
20,513 – 20,548 923.00 22,739 – 22,774 1,051.00 24,965 – 25,000 1,179.00 27,191 – 27,226 1,307.00 29,417 – 29,452 1,435.00
20,548 – 20,583 925.00 22,774 – 22,809 1,053.00 25,000 – 25,035 1,181.00 27,226 – 27,261 1,309.00 29,452 – 29,487 1,437.00

20,583 – 20,617 927.00 22,809 – 22,843 1,055.00 25,035 – 25,070 1,183.00 27,261 – 27,296 1,311.00 29,487 – 29,522 1,439.00
20,617 – 20,652 929.00 22,843 – 22,878 1,057.00 25,070 – 25,104 1,185.00 27,296 – 27,330 1,313.00 29,522 – 29,557 1,441.00
20,652 – 20,687 931.00 22,878 – 22,913 1,059.00 25,104 – 25,139 1,187.00 27,330 – 27,365 1,315.00 29,557 – 29,591 1,443.00
20,687 – 20,722 933.00 22,913 – 22,948 1,061.00 25,139 – 25,174 1,189.00 27,365 – 27,400 1,317.00 29,591 – 29,626 1,445.00

20,722 – 20,757 935.00 22,948 – 22,983 1,063.00 25,174 – 25,209 1,191.00 27,400 – 27,435 1,319.00 29,626 – 29,661 1,447.00
20,757 – 20,791 937.00 22,983 – 23,017 1,065.00 25,209 – 25,243 1,193.00 27,435 – 27,470 1,321.00 29,661 – 29,696 1,449.00
20,791 – 20,826 939.00 23,017 – 23,052 1,067.00 25,243 – 25,278 1,195.00 27,470 – 27,504 1,323.00 29,696 – 29,730 1,451.00
20,826 – 20,861 941.00 23,052 – 23,087 1,069.00 25,278 – 25,313 1,197.00 27,504 – 27,539 1,325.00 29,730 – 29,765 1,453.00

20,861 – 20,896 943.00 23,087 – 23,122 1,071.00 25,313 – 25,348 1,199.00 27,539 – 27,574 1,327.00 29,765 – 29,800 1,455.00
20,896 – 20,930 945.00 23,122 – 23,157 1,073.00 25,348 – 25,383 1,201.00 27,574 – 27,609 1,329.00 29,800 – 29,835 1,457.00
20,930 – 20,965 947.00 23,157 – 23,191 1,075.00 25,383 – 25,417 1,203.00 27,609 – 27,643 1,331.00 29,835 – 29,870 1,459.00
20,965 – 21,000 949.00 23,191 – 23,226 1,077.00 25,417 – 25,452 1,205.00 27,643 – 27,678 1,333.00 29,870 – 29,904 1,461.00

21,000 – 21,035 951.00 23,226 – 23,261 1,079.00 25,452 – 25,487 1,207.00 27,678 – 27,713 1,335.00 29,904 – 29,939 1,463.00
21,035 – 21,070 953.00 23,261 – 23,296 1,081.00 25,487 – 25,522 1,209.00 27,713 – 27,748 1,337.00 29,939 – 29,974 1,465.00
21,070 – 21,104 955.00 23,296 – 23,330 1,083.00 25,522 – 25,557 1,211.00 27,748 – 27,783 1,339.00 29,974 – 30,009 1,467.00
21,104 – 21,139 957.00 23,330 – 23,365 1,085.00 25,557 – 25,591 1,213.00 27,783 – 27,817 1,341.00 30,009 – 30,043 1,469.00

21,139 – 21,174 959.00 23,365 – 23,400 1,087.00 25,591 – 25,626 1,215.00 27,817 – 27,852 1,343.00 30,043 – 30,078 1,471.00
21,174 – 21,209 961.00 23,400 – 23,435 1,089.00 25,626 – 25,661 1,217.00 27,852 – 27,887 1,345.00 30,078 – 30,113 1,473.00
21,209 – 21,243 963.00 23,435 – 23,470 1,091.00 25,661 – 25,696 1,219.00 27,887 – 27,922 1,347.00 30,113 – 30,148 1,475.00
21,243 – 21,278 965.00 23,470 – 23,504 1,093.00 25,696 – 25,730 1,221.00 27,922 – 27,957 1,349.00 30,148 – 30,183 1,477.00

21,278 – 21,313 967.00 23,504 – 23,539 1,095.00 25,730 – 25,765 1,223.00 27,957 – 27,991 1,351.00 30,183 – 30,217 1,479.00
21,313 – 21,348 969.00 23,539 – 23,574 1,097.00 25,765 – 25,800 1,225.00 27,991 – 28,026 1,353.00 30,217 – 30,252 1,481.00
21,348 – 21,383 971.00 23,574 – 23,609 1,099.00 25,800 – 25,835 1,227.00 28,026 – 28,061 1,355.00 30,252 – 30,287 1,483.00
21,383 – 21,417 973.00 23,609 – 23,643 1,101.00 25,835 – 25,870 1,229.00 28,061 – 28,096 1,357.00 30,287 – 30,322 1,485.00

21,417 – 21,452 975.00 23,643 – 23,678 1,103.00 25,870 – 25,904 1,231.00 28,096 – 28,130 1,359.00 30,322 – 30,357 1,487.00
21,452 – 21,487 977.00 23,678 – 23,713 1,105.00 25,904 – 25,939 1,233.00 28,130 – 28,165 1,361.00 30,357 – 30,391 1,489.00
21,487 – 21,522 979.00 23,713 – 23,748 1,107.00 25,939 – 25,974 1,235.00 28,165 – 28,200 1,363.00 30,391 – 30,426 1,491.00
21,522 – 21,557 981.00 23,748 – 23,783 1,109.00 25,974 – 26,009 1,237.00 28,200 – 28,235 1,365.00 30,426 – 30,461 1,493.00

21,557 – 21,591 983.00 23,783 – 23,817 1,111.00 26,009 – 26,043 1,239.00 28,235 – 28,270 1,367.00 30,461 – 30,496 1,495.00
21,591 – 21,626 985.00 23,817 – 23,852 1,113.00 26,043 – 26,078 1,241.00 28,270 – 28,304 1,369.00 30,496 – 30,530 1,497.00
21,626 – 21,661 987.00 23,852 – 23,887 1,115.00 26,078 – 26,113 1,243.00 28,304 – 28,339 1,371.00 30,530 – 30,565 1,499.00
21,661 – 21,696 989.00 23,887 – 23,922 1,117.00 26,113 – 26,148 1,245.00 28,339 – 28,374 1,373.00 30,565 – 30,600 1,501.00

21,696 – 21,730 991.00 23,922 – 23,957 1,119.00 26,148 – 26,183 1,247.00 28,374 – 28,409 1,375.00 30,600 – 30,635 1,503.00
21,730 – 21,765 993.00 23,957 – 23,991 1,121.00 26,183 – 26,217 1,249.00 28,409 – 28,443 1,377.00 30,635 – 30,670 1,505.00
21,765 – 21,800 995.00 23,991 – 24,026 1,123.00 26,217 – 26,252 1,251.00 28,443 – 28,478 1,379.00 30,670 – 30,704 1,507.00
21,800 – 21,835 997.00 24,026 – 24,061 1,125.00 26,252 – 26,287 1,253.00 28,478 – 28,513 1,381.00 30,704 – 30,739 1,509.00

21,835 – 21,870 999.00 24,061 – 24,096 1,127.00 26,287 – 26,322 1,255.00 28,513 – 28,548 1,383.00 30,739 – 30,774 1,511.00
21,870 – 21,904 1,001.00 24,096 – 24,130 1,129.00 26,322 – 26,357 1,257.00 28,548 – 28,583 1,385.00 30,774 – 30,809 1,513.00
21,904 – 21,939 1,003.00 24,130 – 24,165 1,131.00 26,357 – 26,391 1,259.00 28,583 – 28,617 1,387.00 30,809 – 30,843 1,515.00
21,939 – 21,974 1,005.00 24,165 – 24,200 1,133.00 26,391 – 26,426 1,261.00 28,617 – 28,652 1,389.00 30,843 – 30,878 1,517.00

21,974 – 22,009 1,007.00 24,200 – 24,235 1,135.00 26,426 – 26,461 1,263.00 28,652 – 28,687 1,391.00 30,878 – 30,913 1,519.00
22,009 – 22,043 1,009.00 24,235 – 24,270 1,137.00 26,461 – 26,496 1,265.00 28,687 – 28,722 1,393.00 30,913 – 30,948 1,521.00
22,043 – 22,078 1,011.00 24,270 – 24,304 1,139.00 26,496 – 26,530 1,267.00 28,722 – 28,757 1,395.00 30,948 – 30,983 1,523.00
22,078 – 22,113 1,013.00 24,304 – 24,339 1,141.00 26,530 – 26,565 1,269.00 28,757 – 28,791 1,397.00 30,983 – 31,017 1,525.00

22,113 – 22,148 1,015.00 24,339 – 24,374 1,143.00 26,565 – 26,600 1,271.00 28,791 – 28,826 1,399.00 31,017 – 31,052 1,527.00
22,148 – 22,183 1,017.00 24,374 – 24,409 1,145.00 26,600 – 26,635 1,273.00 28,826 – 28,861 1,401.00 31,052 – 31,087 1,529.00
22,183 – 22,217 1,019.00 24,409 – 24,443 1,147.00 26,635 – 26,670 1,275.00 28,861 – 28,896 1,403.00 31,087 – 31,122 1,531.00
22,217 – 22,252 1,021.00 24,443 – 24,478 1,149.00 26,670 – 26,704 1,277.00 28,896 – 28,930 1,405.00 31,122 – 31,157 1,533.00

22,252 – 22,287 1,023.00 24,478 – 24,513 1,151.00 26,704 – 26,739 1,279.00 28,930 – 28,965 1,407.00 31,157 – 31,191 1,535.00
22,287 – 22,322 1,025.00 24,513 – 24,548 1,153.00 26,739 – 26,774 1,281.00 28,965 – 29,000 1,409.00 31,191 – 31,226 1,537.00
22,322 – 22,357 1,027.00 24,548 – 24,583 1,155.00 26,774 – 26,809 1,283.00 29,000 – 29,035 1,411.00 31,226 – 31,261 1,539.00
22,357 – 22,391 1,029.00 24,583 – 24,617 1,157.00 26,809 – 26,843 1,285.00 29,035 – 29,070 1,413.00 31,261 – 31,296 1,541.00

22,391 – 22,426 1,031.00 24,617 – 24,652 1,159.00 26,843 – 26,878 1,287.00 29,070 – 29,104 1,415.00 31,296 – 31,330 1,543.00
22,426 – 22,461 1,033.00 24,652 – 24,687 1,161.00 26,878 – 26,913 1,289.00 29,104 – 29,139 1,417.00 31,330 – 31,365 1,545.00
22,461 – 22,496 1,035.00 24,687 – 24,722 1,163.00 26,913 – 26,948 1,291.00 29,139 – 29,174 1,419.00 31,365 – 31,400 1,547.00
22,496 – 22,530 1,037.00 24,722 – 24,757 1,165.00 26,948 – 26,983 1,293.00 29,174 – 29,209 1,421.00 31,400 – 31,435 1,549.00

22,530 – 22,565 1,039.00 24,757 – 24,791 1,167.00 26,983 – 27,017 1,295.00 29,209 – 29,243 1,423.00 31,435 – 31,470 1,551.00
22,565 – 22,600 1,041.00 24,791 – 24,826 1,169.00 27,017 – 27,052 1,297.00 29,243 – 29,278 1,425.00 31,470 – 31,504 1,553.00
22,600 – 22,635 1,043.00 24,826 – 24,861 1,171.00 27,052 – 27,087 1,299.00 29,278 – 29,313 1,427.00 31,504 – 31,539 1,555.00
22,635 – 22,670 1,045.00 24,861 – 24,896 1,173.00 27,087 – 27,122 1,301.00 29,313 – 29,348 1,429.00 31,539 – 31,574 1,557.00

Page 35
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 31,574 – $ 31,609 $ 1,559.00 $ 33,800 – $ 33,835 $ 1,687.00 $ 36,026 – $ 36,061 $ 1,815.00 $ 38,252 – $ 38,287 $ 1,943.00 $ 40,478 – $ 40,513 $ 2,071.00
31,609 – 31,643 1,561.00 33,835 – 33,870 1,689.00 36,061 – 36,096 1,817.00 38,287 – 38,322 1,945.00 40,513 – 40,548 2,073.00
31,643 – 31,678 1,563.00 33,870 – 33,904 1,691.00 36,096 – 36,130 1,819.00 38,322 – 38,357 1,947.00 40,548 – 40,583 2,075.00
31,678 – 31,713 1,565.00 33,904 – 33,939 1,693.00 36,130 – 36,165 1,821.00 38,357 – 38,391 1,949.00 40,583 – 40,617 2,077.00

31,713 – 31,748 1,567.00 33,939 – 33,974 1,695.00 36,165 – 36,200 1,823.00 38,391 – 38,426 1,951.00 40,617 – 40,652 2,079.00
31,748 – 31,783 1,569.00 33,974 – 34,009 1,697.00 36,200 – 36,235 1,825.00 38,426 – 38,461 1,953.00 40,652 – 40,687 2,081.00
31,783 – 31,817 1,571.00 34,009 – 34,043 1,699.00 36,235 – 36,270 1,827.00 38,461 – 38,496 1,955.00 40,687 – 40,722 2,083.00
31,817 – 31,852 1,573.00 34,043 – 34,078 1,701.00 36,270 – 36,304 1,829.00 38,496 – 38,530 1,957.00 40,722 – 40,757 2,085.00

31,852 – 31,887 1,575.00 34,078 – 34,113 1,703.00 36,304 – 36,339 1,831.00 38,530 – 38,565 1,959.00 40,757 – 40,791 2,087.00
31,887 – 31,922 1,577.00 34,113 – 34,148 1,705.00 36,339 – 36,374 1,833.00 38,565 – 38,600 1,961.00 40,791 – 40,826 2,089.00
31,922 – 31,957 1,579.00 34,148 – 34,183 1,707.00 36,374 – 36,409 1,835.00 38,600 – 38,635 1,963.00 40,826 – 40,861 2,091.00
31,957 – 31,991 1,581.00 34,183 – 34,217 1,709.00 36,409 – 36,443 1,837.00 38,635 – 38,670 1,965.00 40,861 – 40,896 2,093.00

31,991 – 32,026 1,583.00 34,217 – 34,252 1,711.00 36,443 – 36,478 1,839.00 38,670 – 38,704 1,967.00 40,896 – 40,930 2,095.00
32,026 – 32,061 1,585.00 34,252 – 34,287 1,713.00 36,478 – 36,513 1,841.00 38,704 – 38,739 1,969.00 40,930 – 40,965 2,097.00
32,061 – 32,096 1,587.00 34,287 – 34,322 1,715.00 36,513 – 36,548 1,843.00 38,739 – 38,774 1,971.00 40,965 – 41,000 2,099.00
32,096 – 32,130 1,589.00 34,322 – 34,357 1,717.00 36,548 – 36,583 1,845.00 38,774 – 38,809 1,973.00 41,000 – 41,035 2,101.00

32,130 – 32,165 1,591.00 34,357 – 34,391 1,719.00 36,583 – 36,617 1,847.00 38,809 – 38,843 1,975.00 41,035 – 41,070 2,103.00
32,165 – 32,200 1,593.00 34,391 – 34,426 1,721.00 36,617 – 36,652 1,849.00 38,843 – 38,878 1,977.00 41,070 – 41,104 2,105.00
32,200 – 32,235 1,595.00 34,426 – 34,461 1,723.00 36,652 – 36,687 1,851.00 38,878 – 38,913 1,979.00 41,104 – 41,139 2,107.00
32,235 – 32,270 1,597.00 34,461 – 34,496 1,725.00 36,687 – 36,722 1,853.00 38,913 – 38,948 1,981.00 41,139 – 41,174 2,109.00

32,270 – 32,304 1,599.00 34,496 – 34,530 1,727.00 36,722 – 36,757 1,855.00 38,948 – 38,983 1,983.00 41,174 – 41,209 2,111.00
32,304 – 32,339 1,601.00 34,530 – 34,565 1,729.00 36,757 – 36,791 1,857.00 38,983 – 39,017 1,985.00 41,209 – 41,243 2,113.00
32,339 – 32,374 1,603.00 34,565 – 34,600 1,731.00 36,791 – 36,826 1,859.00 39,017 – 39,052 1,987.00 41,243 – 41,278 2,115.00
32,374 – 32,409 1,605.00 34,600 – 34,635 1,733.00 36,826 – 36,861 1,861.00 39,052 – 39,087 1,989.00 41,278 – 41,313 2,117.00

32,409 – 32,443 1,607.00 34,635 – 34,670 1,735.00 36,861 – 36,896 1,863.00 39,087 – 39,122 1,991.00 41,313 – 41,348 2,119.00
32,443 – 32,478 1,609.00 34,670 – 34,704 1,737.00 36,896 – 36,930 1,865.00 39,122 – 39,157 1,993.00 41,348 – 41,383 2,121.00
32,478 – 32,513 1,611.00 34,704 – 34,739 1,739.00 36,930 – 36,965 1,867.00 39,157 – 39,191 1,995.00 41,383 – 41,417 2,123.00
32,513 – 32,548 1,613.00 34,739 – 34,774 1,741.00 36,965 – 37,000 1,869.00 39,191 – 39,226 1,997.00 41,417 – 41,452 2,125.00

32,548 – 32,583 1,615.00 34,774 – 34,809 1,743.00 37,000 – 37,035 1,871.00 39,226 – 39,261 1,999.00 41,452 – 41,487 2,127.00
32,583 – 32,617 1,617.00 34,809 – 34,843 1,745.00 37,035 – 37,070 1,873.00 39,261 – 39,296 2,001.00 41,487 – 41,522 2,129.00
32,617 – 32,652 1,619.00 34,843 – 34,878 1,747.00 37,070 – 37,104 1,875.00 39,296 – 39,330 2,003.00 41,522 – 41,557 2,131.00
32,652 – 32,687 1,621.00 34,878 – 34,913 1,749.00 37,104 – 37,139 1,877.00 39,330 – 39,365 2,005.00 41,557 – 41,591 2,133.00

32,687 – 32,722 1,623.00 34,913 – 34,948 1,751.00 37,139 – 37,174 1,879.00 39,365 – 39,400 2,007.00 41,591 – 41,626 2,135.00
32,722 – 32,757 1,625.00 34,948 – 34,983 1,753.00 37,174 – 37,209 1,881.00 39,400 – 39,435 2,009.00 41,626 – 41,661 2,137.00
32,757 – 32,791 1,627.00 34,983 – 35,017 1,755.00 37,209 – 37,243 1,883.00 39,435 – 39,470 2,011.00 41,661 – 41,696 2,139.00
32,791 – 32,826 1,629.00 35,017 – 35,052 1,757.00 37,243 – 37,278 1,885.00 39,470 – 39,504 2,013.00 41,696 – 41,730 2,141.00

32,826 – 32,861 1,631.00 35,052 – 35,087 1,759.00 37,278 – 37,313 1,887.00 39,504 – 39,539 2,015.00 41,730 – 41,765 2,143.00
32,861 – 32,896 1,633.00 35,087 – 35,122 1,761.00 37,313 – 37,348 1,889.00 39,539 – 39,574 2,017.00 41,765 – 41,800 2,145.00
32,896 – 32,930 1,635.00 35,122 – 35,157 1,763.00 37,348 – 37,383 1,891.00 39,574 – 39,609 2,019.00 41,800 – 41,835 2,147.00
32,930 – 32,965 1,637.00 35,157 – 35,191 1,765.00 37,383 – 37,417 1,893.00 39,609 – 39,643 2,021.00 41,835 – 41,870 2,149.00

32,965 – 33,000 1,639.00 35,191 – 35,226 1,767.00 37,417 – 37,452 1,895.00 39,643 – 39,678 2,023.00 41,870 – 41,904 2,151.00
33,000 – 33,035 1,641.00 35,226 – 35,261 1,769.00 37,452 – 37,487 1,897.00 39,678 – 39,713 2,025.00 41,904 – 41,939 2,153.00
33,035 – 33,070 1,643.00 35,261 – 35,296 1,771.00 37,487 – 37,522 1,899.00 39,713 – 39,748 2,027.00 41,939 – 41,974 2,155.00
33,070 – 33,104 1,645.00 35,296 – 35,330 1,773.00 37,522 – 37,557 1,901.00 39,748 – 39,783 2,029.00 41,974 – 42,009 2,157.00

33,104 – 33,139 1,647.00 35,330 – 35,365 1,775.00 37,557 – 37,591 1,903.00 39,783 – 39,817 2,031.00 42,009 – 42,043 2,159.00
33,139 – 33,174 1,649.00 35,365 – 35,400 1,777.00 37,591 – 37,626 1,905.00 39,817 – 39,852 2,033.00 42,043 – 42,078 2,161.00
33,174 – 33,209 1,651.00 35,400 – 35,435 1,779.00 37,626 – 37,661 1,907.00 39,852 – 39,887 2,035.00 42,078 – 42,113 2,163.00
33,209 – 33,243 1,653.00 35,435 – 35,470 1,781.00 37,661 – 37,696 1,909.00 39,887 – 39,922 2,037.00 42,113 – 42,148 2,165.00

33,243 – 33,278 1,655.00 35,470 – 35,504 1,783.00 37,696 – 37,730 1,911.00 39,922 – 39,957 2,039.00 42,148 – 42,183 2,167.00
33,278 – 33,313 1,657.00 35,504 – 35,539 1,785.00 37,730 – 37,765 1,913.00 39,957 – 39,991 2,041.00 42,183 – 42,217 2,169.00
33,313 – 33,348 1,659.00 35,539 – 35,574 1,787.00 37,765 – 37,800 1,915.00 39,991 – 40,026 2,043.00 42,217 – 42,252 2,171.00
33,348 – 33,383 1,661.00 35,574 – 35,609 1,789.00 37,800 – 37,835 1,917.00 40,026 – 40,061 2,045.00 42,252 – 42,287 2,173.00

33,383 – 33,417 1,663.00 35,609 – 35,643 1,791.00 37,835 – 37,870 1,919.00 40,061 – 40,096 2,047.00 42,287 – 42,322 2,175.00
33,417 – 33,452 1,665.00 35,643 – 35,678 1,793.00 37,870 – 37,904 1,921.00 40,096 – 40,130 2,049.00 42,322 – 42,357 2,177.00
33,452 – 33,487 1,667.00 35,678 – 35,713 1,795.00 37,904 – 37,939 1,923.00 40,130 – 40,165 2,051.00 42,357 – 42,391 2,179.00
33,487 – 33,522 1,669.00 35,713 – 35,748 1,797.00 37,939 – 37,974 1,925.00 40,165 – 40,200 2,053.00 42,391 – 42,426 2,181.00

33,522 – 33,557 1,671.00 35,748 – 35,783 1,799.00 37,974 – 38,009 1,927.00 40,200 – 40,235 2,055.00 42,426 – 42,461 2,183.00
33,557 – 33,591 1,673.00 35,783 – 35,817 1,801.00 38,009 – 38,043 1,929.00 40,235 – 40,270 2,057.00 42,461 – 42,496 2,185.00
33,591 – 33,626 1,675.00 35,817 – 35,852 1,803.00 38,043 – 38,078 1,931.00 40,270 – 40,304 2,059.00 42,496 – 42,530 2,187.00
33,626 – 33,661 1,677.00 35,852 – 35,887 1,805.00 38,078 – 38,113 1,933.00 40,304 – 40,339 2,061.00 42,530 – 42,565 2,189.00

33,661 – 33,696 1,679.00 35,887 – 35,922 1,807.00 38,113 – 38,148 1,935.00 40,339 – 40,374 2,063.00 42,565 – 42,600 2,191.00
33,696 – 33,730 1,681.00 35,922 – 35,957 1,809.00 38,148 – 38,183 1,937.00 40,374 – 40,409 2,065.00 42,600 – 42,635 2,193.00
33,730 – 33,765 1,683.00 35,957 – 35,991 1,811.00 38,183 – 38,217 1,939.00 40,409 – 40,443 2,067.00 42,635 – 42,670 2,195.00
33,765 – 33,800 1,685.00 35,991 – 36,026 1,813.00 38,217 – 38,252 1,941.00 40,443 – 40,478 2,069.00 42,670 – 42,704 2,197.00

Page 36
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 42,704 – $ 42,739 $ 2,199.00 $ 44,930 – $ 44,965 $ 2,327.00 $ 47,157 – $ 47,191 $ 2,455.00 $ 49,383 – $ 49,417 $ 2,583.00 $ 51,609 – $ 51,643 $ 2,711.00
42,739 – 42,774 2,201.00 44,965 – 45,000 2,329.00 47,191 – 47,226 2,457.00 49,417 – 49,452 2,585.00 51,643 – 51,678 2,713.00
42,774 – 42,809 2,203.00 45,000 – 45,035 2,331.00 47,226 – 47,261 2,459.00 49,452 – 49,487 2,587.00 51,678 – 51,713 2,715.00
42,809 – 42,843 2,205.00 45,035 – 45,070 2,333.00 47,261 – 47,296 2,461.00 49,487 – 49,522 2,589.00 51,713 – 51,748 2,717.00

42,843 – 42,878 2,207.00 45,070 – 45,104 2,335.00 47,296 – 47,330 2,463.00 49,522 – 49,557 2,591.00 51,748 – 51,783 2,719.00
42,878 – 42,913 2,209.00 45,104 – 45,139 2,337.00 47,330 – 47,365 2,465.00 49,557 – 49,591 2,593.00 51,783 – 51,817 2,721.00
42,913 – 42,948 2,211.00 45,139 – 45,174 2,339.00 47,365 – 47,400 2,467.00 49,591 – 49,626 2,595.00 51,817 – 51,852 2,723.00
42,948 – 42,983 2,213.00 45,174 – 45,209 2,341.00 47,400 – 47,435 2,469.00 49,626 – 49,661 2,597.00 51,852 – 51,887 2,725.00

42,983 – 43,017 2,215.00 45,209 – 45,243 2,343.00 47,435 – 47,470 2,471.00 49,661 – 49,696 2,599.00 51,887 – 51,922 2,727.00
43,017 – 43,052 2,217.00 45,243 – 45,278 2,345.00 47,470 – 47,504 2,473.00 49,696 – 49,730 2,601.00 51,922 – 51,957 2,729.00
43,052 – 43,087 2,219.00 45,278 – 45,313 2,347.00 47,504 – 47,539 2,475.00 49,730 – 49,765 2,603.00 51,957 – 51,991 2,731.00
43,087 – 43,122 2,221.00 45,313 – 45,348 2,349.00 47,539 – 47,574 2,477.00 49,765 – 49,800 2,605.00 51,991 – 52,026 2,733.00

43,122 – 43,157 2,223.00 45,348 – 45,383 2,351.00 47,574 – 47,609 2,479.00 49,800 – 49,835 2,607.00 52,026 – 52,061 2,735.00
43,157 – 43,191 2,225.00 45,383 – 45,417 2,353.00 47,609 – 47,643 2,481.00 49,835 – 49,870 2,609.00 52,061 – 52,096 2,737.00
43,191 – 43,226 2,227.00 45,417 – 45,452 2,355.00 47,643 – 47,678 2,483.00 49,870 – 49,904 2,611.00 52,096 – 52,130 2,739.00
43,226 – 43,261 2,229.00 45,452 – 45,487 2,357.00 47,678 – 47,713 2,485.00 49,904 – 49,939 2,613.00 52,130 – 52,165 2,741.00

43,261 – 43,296 2,231.00 45,487 – 45,522 2,359.00 47,713 – 47,748 2,487.00 49,939 – 49,974 2,615.00 52,165 – 52,200 2,743.00
43,296 – 43,330 2,233.00 45,522 – 45,557 2,361.00 47,748 – 47,783 2,489.00 49,974 – 50,009 2,617.00 52,200 – 52,235 2,745.00
43,330 – 43,365 2,235.00 45,557 – 45,591 2,363.00 47,783 – 47,817 2,491.00 50,009 – 50,043 2,619.00 52,235 – 52,270 2,747.00
43,365 – 43,400 2,237.00 45,591 – 45,626 2,365.00 47,817 – 47,852 2,493.00 50,043 – 50,078 2,621.00 52,270 – 52,304 2,749.00

43,400 – 43,435 2,239.00 45,626 – 45,661 2,367.00 47,852 – 47,887 2,495.00 50,078 – 50,113 2,623.00 52,304 – 52,339 2,751.00
43,435 – 43,470 2,241.00 45,661 – 45,696 2,369.00 47,887 – 47,922 2,497.00 50,113 – 50,148 2,625.00 52,339 – 52,374 2,753.00
43,470 – 43,504 2,243.00 45,696 – 45,730 2,371.00 47,922 – 47,957 2,499.00 50,148 – 50,183 2,627.00 52,374 – 52,409 2,755.00
43,504 – 43,539 2,245.00 45,730 – 45,765 2,373.00 47,957 – 47,991 2,501.00 50,183 – 50,217 2,629.00 52,409 – 52,443 2,757.00

43,539 – 43,574 2,247.00 45,765 – 45,800 2,375.00 47,991 – 48,026 2,503.00 50,217 – 50,252 2,631.00 52,443 – 52,478 2,759.00
43,574 – 43,609 2,249.00 45,800 – 45,835 2,377.00 48,026 – 48,061 2,505.00 50,252 – 50,287 2,633.00 52,478 – 52,513 2,761.00
43,609 – 43,643 2,251.00 45,835 – 45,870 2,379.00 48,061 – 48,096 2,507.00 50,287 – 50,322 2,635.00 52,513 – 52,548 2,763.00
43,643 – 43,678 2,253.00 45,870 – 45,904 2,381.00 48,096 – 48,130 2,509.00 50,322 – 50,357 2,637.00 52,548 – 52,583 2,765.00

43,678 – 43,713 2,255.00 45,904 – 45,939 2,383.00 48,130 – 48,165 2,511.00 50,357 – 50,391 2,639.00 52,583 – 52,617 2,767.00
43,713 – 43,748 2,257.00 45,939 – 45,974 2,385.00 48,165 – 48,200 2,513.00 50,391 – 50,426 2,641.00 52,617 – 52,652 2,769.00
43,748 – 43,783 2,259.00 45,974 – 46,009 2,387.00 48,200 – 48,235 2,515.00 50,426 – 50,461 2,643.00 52,652 – 52,687 2,771.00
43,783 – 43,817 2,261.00 46,009 – 46,043 2,389.00 48,235 – 48,270 2,517.00 50,461 – 50,496 2,645.00 52,687 – 52,722 2,773.00

43,817 – 43,852 2,263.00 46,043 – 46,078 2,391.00 48,270 – 48,304 2,519.00 50,496 – 50,530 2,647.00 52,722 – 52,757 2,775.00
43,852 – 43,887 2,265.00 46,078 – 46,113 2,393.00 48,304 – 48,339 2,521.00 50,530 – 50,565 2,649.00 52,757 – 52,791 2,777.00
43,887 – 43,922 2,267.00 46,113 – 46,148 2,395.00 48,339 – 48,374 2,523.00 50,565 – 50,600 2,651.00 52,791 – 52,826 2,779.00
43,922 – 43,957 2,269.00 46,148 – 46,183 2,397.00 48,374 – 48,409 2,525.00 50,600 – 50,635 2,653.00 52,826 – 52,861 2,781.00

43,957 – 43,991 2,271.00 46,183 – 46,217 2,399.00 48,409 – 48,443 2,527.00 50,635 – 50,670 2,655.00 52,861 – 52,896 2,783.00
43,991 – 44,026 2,273.00 46,217 – 46,252 2,401.00 48,443 – 48,478 2,529.00 50,670 – 50,704 2,657.00 52,896 – 52,930 2,785.00
44,026 – 44,061 2,275.00 46,252 – 46,287 2,403.00 48,478 – 48,513 2,531.00 50,704 – 50,739 2,659.00 52,930 – 52,965 2,787.00
44,061 – 44,096 2,277.00 46,287 – 46,322 2,405.00 48,513 – 48,548 2,533.00 50,739 – 50,774 2,661.00 52,965 – 53,000 2,789.00

44,096 – 44,130 2,279.00 46,322 – 46,357 2,407.00 48,548 – 48,583 2,535.00 50,774 – 50,809 2,663.00 53,000 – 53,035 2,791.00
44,130 – 44,165 2,281.00 46,357 – 46,391 2,409.00 48,583 – 48,617 2,537.00 50,809 – 50,843 2,665.00 53,035 – 53,070 2,793.00
44,165 – 44,200 2,283.00 46,391 – 46,426 2,411.00 48,617 – 48,652 2,539.00 50,843 – 50,878 2,667.00 53,070 – 53,104 2,795.00
44,200 – 44,235 2,285.00 46,426 – 46,461 2,413.00 48,652 – 48,687 2,541.00 50,878 – 50,913 2,669.00 53,104 – 53,139 2,797.00

44,235 – 44,270 2,287.00 46,461 – 46,496 2,415.00 48,687 – 48,722 2,543.00 50,913 – 50,948 2,671.00 53,139 – 53,174 2,799.00
44,270 – 44,304 2,289.00 46,496 – 46,530 2,417.00 48,722 – 48,757 2,545.00 50,948 – 50,983 2,673.00 53,174 – 53,209 2,801.00
44,304 – 44,339 2,291.00 46,530 – 46,565 2,419.00 48,757 – 48,791 2,547.00 50,983 – 51,017 2,675.00 53,209 – 53,243 2,803.00
44,339 – 44,374 2,293.00 46,565 – 46,600 2,421.00 48,791 – 48,826 2,549.00 51,017 – 51,052 2,677.00 53,243 – 53,278 2,805.00

44,374 – 44,409 2,295.00 46,600 – 46,635 2,423.00 48,826 – 48,861 2,551.00 51,052 – 51,087 2,679.00 53,278 – 53,313 2,807.00
44,409 – 44,443 2,297.00 46,635 – 46,670 2,425.00 48,861 – 48,896 2,553.00 51,087 – 51,122 2,681.00 53,313 – 53,348 2,809.00
44,443 – 44,478 2,299.00 46,670 – 46,704 2,427.00 48,896 – 48,930 2,555.00 51,122 – 51,157 2,683.00 53,348 – 53,383 2,811.00
44,478 – 44,513 2,301.00 46,704 – 46,739 2,429.00 48,930 – 48,965 2,557.00 51,157 – 51,191 2,685.00 53,383 – 53,417 2,813.00

44,513 – 44,548 2,303.00 46,739 – 46,774 2,431.00 48,965 – 49,000 2,559.00 51,191 – 51,226 2,687.00 53,417 – 53,452 2,815.00
44,548 – 44,583 2,305.00 46,774 – 46,809 2,433.00 49,000 – 49,035 2,561.00 51,226 – 51,261 2,689.00 53,452 – 53,487 2,817.00
44,583 – 44,617 2,307.00 46,809 – 46,843 2,435.00 49,035 – 49,070 2,563.00 51,261 – 51,296 2,691.00 53,487 – 53,522 2,819.00
44,617 – 44,652 2,309.00 46,843 – 46,878 2,437.00 49,070 – 49,104 2,565.00 51,296 – 51,330 2,693.00 53,522 – 53,557 2,821.00

44,652 – 44,687 2,311.00 46,878 – 46,913 2,439.00 49,104 – 49,139 2,567.00 51,330 – 51,365 2,695.00 53,557 – 53,591 2,823.00
44,687 – 44,722 2,313.00 46,913 – 46,948 2,441.00 49,139 – 49,174 2,569.00 51,365 – 51,400 2,697.00 53,591 – 53,626 2,825.00
44,722 – 44,757 2,315.00 46,948 – 46,983 2,443.00 49,174 – 49,209 2,571.00 51,400 – 51,435 2,699.00 53,626 – 53,661 2,827.00
44,757 – 44,791 2,317.00 46,983 – 47,017 2,445.00 49,209 – 49,243 2,573.00 51,435 – 51,470 2,701.00 53,661 – 53,696 2,829.00

44,791 – 44,826 2,319.00 47,017 – 47,052 2,447.00 49,243 – 49,278 2,575.00 51,470 – 51,504 2,703.00 53,696 – 53,730 2,831.00
44,826 – 44,861 2,321.00 47,052 – 47,087 2,449.00 49,278 – 49,313 2,577.00 51,504 – 51,539 2,705.00 53,730 – 53,765 2,833.00
44,861 – 44,896 2,323.00 47,087 – 47,122 2,451.00 49,313 – 49,348 2,579.00 51,539 – 51,574 2,707.00 53,765 – 53,800 2,835.00
44,896 – 44,930 2,325.00 47,122 – 47,157 2,453.00 49,348 – 49,383 2,581.00 51,574 – 51,609 2,709.00 53,800 – 53,835 2,837.00

Page 37
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 53,835 – $ 53,870 $ 2,839.00 $ 56,061 – $ 56,096 $ 2,967.00 $ 58,287 – $ 58,322 $ 3,095.00 $ 60,513 – $ 60,548 $ 3,223.00 $ 62,739 – $ 62,774 $ 3,351.00
53,870 – 53,904 2,841.00 56,096 – 56,130 2,969.00 58,322 – 58,357 3,097.00 60,548 – 60,583 3,225.00 62,774 – 62,809 3,353.00
53,904 – 53,939 2,843.00 56,130 – 56,165 2,971.00 58,357 – 58,391 3,099.00 60,583 – 60,617 3,227.00 62,809 – 62,843 3,355.00
53,939 – 53,974 2,845.00 56,165 – 56,200 2,973.00 58,391 – 58,426 3,101.00 60,617 – 60,652 3,229.00 62,843 – 62,878 3,357.00

53,974 – 54,009 2,847.00 56,200 – 56,235 2,975.00 58,426 – 58,461 3,103.00 60,652 – 60,687 3,231.00 62,878 – 62,913 3,359.00
54,009 – 54,043 2,849.00 56,235 – 56,270 2,977.00 58,461 – 58,496 3,105.00 60,687 – 60,722 3,233.00 62,913 – 62,948 3,361.00
54,043 – 54,078 2,851.00 56,270 – 56,304 2,979.00 58,496 – 58,530 3,107.00 60,722 – 60,757 3,235.00 62,948 – 62,983 3,363.00
54,078 – 54,113 2,853.00 56,304 – 56,339 2,981.00 58,530 – 58,565 3,109.00 60,757 – 60,791 3,237.00 62,983 – 63,017 3,365.00

54,113 – 54,148 2,855.00 56,339 – 56,374 2,983.00 58,565 – 58,600 3,111.00 60,791 – 60,826 3,239.00 63,017 – 63,052 3,367.00
54,148 – 54,183 2,857.00 56,374 – 56,409 2,985.00 58,600 – 58,635 3,113.00 60,826 – 60,861 3,241.00 63,052 – 63,087 3,369.00
54,183 – 54,217 2,859.00 56,409 – 56,443 2,987.00 58,635 – 58,670 3,115.00 60,861 – 60,896 3,243.00 63,087 – 63,122 3,371.00
54,217 – 54,252 2,861.00 56,443 – 56,478 2,989.00 58,670 – 58,704 3,117.00 60,896 – 60,930 3,245.00 63,122 – 63,157 3,373.00

54,252 – 54,287 2,863.00 56,478 – 56,513 2,991.00 58,704 – 58,739 3,119.00 60,930 – 60,965 3,247.00 63,157 – 63,191 3,375.00
54,287 – 54,322 2,865.00 56,513 – 56,548 2,993.00 58,739 – 58,774 3,121.00 60,965 – 61,000 3,249.00 63,191 – 63,226 3,377.00
54,322 – 54,357 2,867.00 56,548 – 56,583 2,995.00 58,774 – 58,809 3,123.00 61,000 – 61,035 3,251.00 63,226 – 63,261 3,379.00
54,357 – 54,391 2,869.00 56,583 – 56,617 2,997.00 58,809 – 58,843 3,125.00 61,035 – 61,070 3,253.00 63,261 – 63,296 3,381.00

54,391 – 54,426 2,871.00 56,617 – 56,652 2,999.00 58,843 – 58,878 3,127.00 61,070 – 61,104 3,255.00 63,296 – 63,330 3,383.00
54,426 – 54,461 2,873.00 56,652 – 56,687 3,001.00 58,878 – 58,913 3,129.00 61,104 – 61,139 3,257.00 63,330 – 63,365 3,385.00
54,461 – 54,496 2,875.00 56,687 – 56,722 3,003.00 58,913 – 58,948 3,131.00 61,139 – 61,174 3,259.00 63,365 – 63,400 3,387.00
54,496 – 54,530 2,877.00 56,722 – 56,757 3,005.00 58,948 – 58,983 3,133.00 61,174 – 61,209 3,261.00 63,400 – 63,435 3,389.00

54,530 – 54,565 2,879.00 56,757 – 56,791 3,007.00 58,983 – 59,017 3,135.00 61,209 – 61,243 3,263.00 63,435 – 63,470 3,391.00
54,565 – 54,600 2,881.00 56,791 – 56,826 3,009.00 59,017 – 59,052 3,137.00 61,243 – 61,278 3,265.00 63,470 – 63,504 3,393.00
54,600 – 54,635 2,883.00 56,826 – 56,861 3,011.00 59,052 – 59,087 3,139.00 61,278 – 61,313 3,267.00 63,504 – 63,539 3,395.00
54,635 – 54,670 2,885.00 56,861 – 56,896 3,013.00 59,087 – 59,122 3,141.00 61,313 – 61,348 3,269.00 63,539 – 63,574 3,397.00

54,670 – 54,704 2,887.00 56,896 – 56,930 3,015.00 59,122 – 59,157 3,143.00 61,348 – 61,383 3,271.00 63,574 – 63,609 3,399.00
54,704 – 54,739 2,889.00 56,930 – 56,965 3,017.00 59,157 – 59,191 3,145.00 61,383 – 61,417 3,273.00 63,609 – 63,643 3,401.00
54,739 – 54,774 2,891.00 56,965 – 57,000 3,019.00 59,191 – 59,226 3,147.00 61,417 – 61,452 3,275.00 63,643 – 63,678 3,403.00
54,774 – 54,809 2,893.00 57,000 – 57,035 3,021.00 59,226 – 59,261 3,149.00 61,452 – 61,487 3,277.00 63,678 – 63,713 3,405.00

54,809 – 54,843 2,895.00 57,035 – 57,070 3,023.00 59,261 – 59,296 3,151.00 61,487 – 61,522 3,279.00 63,713 – 63,748 3,407.00
54,843 – 54,878 2,897.00 57,070 – 57,104 3,025.00 59,296 – 59,330 3,153.00 61,522 – 61,557 3,281.00 63,748 – 63,783 3,409.00
54,878 – 54,913 2,899.00 57,104 – 57,139 3,027.00 59,330 – 59,365 3,155.00 61,557 – 61,591 3,283.00 63,783 – 63,817 3,411.00
54,913 – 54,948 2,901.00 57,139 – 57,174 3,029.00 59,365 – 59,400 3,157.00 61,591 – 61,626 3,285.00 63,817 – 63,852 3,413.00

54,948 – 54,983 2,903.00 57,174 – 57,209 3,031.00 59,400 – 59,435 3,159.00 61,626 – 61,661 3,287.00 63,852 – 63,887 3,415.00
54,983 – 55,017 2,905.00 57,209 – 57,243 3,033.00 59,435 – 59,470 3,161.00 61,661 – 61,696 3,289.00 63,887 – 63,922 3,417.00
55,017 – 55,052 2,907.00 57,243 – 57,278 3,035.00 59,470 – 59,504 3,163.00 61,696 – 61,730 3,291.00 63,922 – 63,957 3,419.00
55,052 – 55,087 2,909.00 57,278 – 57,313 3,037.00 59,504 – 59,539 3,165.00 61,730 – 61,765 3,293.00 63,957 – 63,991 3,421.00

55,087 – 55,122 2,911.00 57,313 – 57,348 3,039.00 59,539 – 59,574 3,167.00 61,765 – 61,800 3,295.00 63,991 – 64,026 3,423.00
55,122 – 55,157 2,913.00 57,348 – 57,383 3,041.00 59,574 – 59,609 3,169.00 61,800 – 61,835 3,297.00 64,026 – 64,061 3,425.00
55,157 – 55,191 2,915.00 57,383 – 57,417 3,043.00 59,609 – 59,643 3,171.00 61,835 – 61,870 3,299.00 64,061 – 64,096 3,427.00
55,191 – 55,226 2,917.00 57,417 – 57,452 3,045.00 59,643 – 59,678 3,173.00 61,870 – 61,904 3,301.00 64,096 – 64,130 3,429.00

55,226 – 55,261 2,919.00 57,452 – 57,487 3,047.00 59,678 – 59,713 3,175.00 61,904 – 61,939 3,303.00 64,130 – 64,165 3,431.00
55,261 – 55,296 2,921.00 57,487 – 57,522 3,049.00 59,713 – 59,748 3,177.00 61,939 – 61,974 3,305.00 64,165 – 64,200 3,433.00
55,296 – 55,330 2,923.00 57,522 – 57,557 3,051.00 59,748 – 59,783 3,179.00 61,974 – 62,009 3,307.00 64,200 – 64,235 3,435.00
55,330 – 55,365 2,925.00 57,557 – 57,591 3,053.00 59,783 – 59,817 3,181.00 62,009 – 62,043 3,309.00 64,235 – 64,270 3,437.00

55,365 – 55,400 2,927.00 57,591 – 57,626 3,055.00 59,817 – 59,852 3,183.00 62,043 – 62,078 3,311.00 64,270 – 64,304 3,439.00
55,400 – 55,435 2,929.00 57,626 – 57,661 3,057.00 59,852 – 59,887 3,185.00 62,078 – 62,113 3,313.00 64,304 – 64,339 3,441.00
55,435 – 55,470 2,931.00 57,661 – 57,696 3,059.00 59,887 – 59,922 3,187.00 62,113 – 62,148 3,315.00 64,339 – 64,374 3,443.00
55,470 – 55,504 2,933.00 57,696 – 57,730 3,061.00 59,922 – 59,957 3,189.00 62,148 – 62,183 3,317.00 64,374 – 64,409 3,445.00

55,504 – 55,539 2,935.00 57,730 – 57,765 3,063.00 59,957 – 59,991 3,191.00 62,183 – 62,217 3,319.00 64,409 – 64,443 3,447.00
55,539 – 55,574 2,937.00 57,765 – 57,800 3,065.00 59,991 – 60,026 3,193.00 62,217 – 62,252 3,321.00 64,443 – 64,478 3,449.00
55,574 – 55,609 2,939.00 57,800 – 57,835 3,067.00 60,026 – 60,061 3,195.00 62,252 – 62,287 3,323.00 64,478 – 64,513 3,451.00
55,609 – 55,643 2,941.00 57,835 – 57,870 3,069.00 60,061 – 60,096 3,197.00 62,287 – 62,322 3,325.00 64,513 – 64,548 3,453.00

55,643 – 55,678 2,943.00 57,870 – 57,904 3,071.00 60,096 – 60,130 3,199.00 62,322 – 62,357 3,327.00 64,548 – 64,583 3,455.00
55,678 – 55,713 2,945.00 57,904 – 57,939 3,073.00 60,130 – 60,165 3,201.00 62,357 – 62,391 3,329.00 64,583 – 64,617 3,457.00
55,713 – 55,748 2,947.00 57,939 – 57,974 3,075.00 60,165 – 60,200 3,203.00 62,391 – 62,426 3,331.00 64,617 – 64,652 3,459.00
55,748 – 55,783 2,949.00 57,974 – 58,009 3,077.00 60,200 – 60,235 3,205.00 62,426 – 62,461 3,333.00 64,652 – 64,687 3,461.00

55,783 – 55,817 2,951.00 58,009 – 58,043 3,079.00 60,235 – 60,270 3,207.00 62,461 – 62,496 3,335.00 64,687 – 64,722 3,463.00
55,817 – 55,852 2,953.00 58,043 – 58,078 3,081.00 60,270 – 60,304 3,209.00 62,496 – 62,530 3,337.00 64,722 – 64,757 3,465.00
55,852 – 55,887 2,955.00 58,078 – 58,113 3,083.00 60,304 – 60,339 3,211.00 62,530 – 62,565 3,339.00 64,757 – 64,791 3,467.00
55,887 – 55,922 2,957.00 58,113 – 58,148 3,085.00 60,339 – 60,374 3,213.00 62,565 – 62,600 3,341.00 64,791 – 64,826 3,469.00

55,922 – 55,957 2,959.00 58,148 – 58,183 3,087.00 60,374 – 60,409 3,215.00 62,600 – 62,635 3,343.00 64,826 – 64,861 3,471.00
55,957 – 55,991 2,961.00 58,183 – 58,217 3,089.00 60,409 – 60,443 3,217.00 62,635 – 62,670 3,345.00 64,861 – 64,896 3,473.00
55,991 – 56,026 2,963.00 58,217 – 58,252 3,091.00 60,443 – 60,478 3,219.00 62,670 – 62,704 3,347.00 64,896 – 64,930 3,475.00
56,026 – 56,061 2,965.00 58,252 – 58,287 3,093.00 60,478 – 60,513 3,221.00 62,704 – 62,739 3,349.00 64,930 – 64,965 3,477.00

Page 38
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 64,965 – $ 65,000 $ 3,479.00 $ 67,191 – $ 67,226 $ 3,607.00 $ 69,417 – $ 69,452 $ 3,735.00 $ 71,643 – $ 71,678 $ 3,863.00 $ 73,870 – $ 73,904 $ 3,991.00
65,000 – 65,035 3,481.00 67,226 – 67,261 3,609.00 69,452 – 69,487 3,737.00 71,678 – 71,713 3,865.00 73,904 – 73,939 3,993.00
65,035 – 65,070 3,483.00 67,261 – 67,296 3,611.00 69,487 – 69,522 3,739.00 71,713 – 71,748 3,867.00 73,939 – 73,974 3,995.00
65,070 – 65,104 3,485.00 67,296 – 67,330 3,613.00 69,522 – 69,557 3,741.00 71,748 – 71,783 3,869.00 73,974 – 74,009 3,997.00

65,104 – 65,139 3,487.00 67,330 – 67,365 3,615.00 69,557 – 69,591 3,743.00 71,783 – 71,817 3,871.00 74,009 – 74,043 3,999.00
65,139 – 65,174 3,489.00 67,365 – 67,400 3,617.00 69,591 – 69,626 3,745.00 71,817 – 71,852 3,873.00 74,043 – 74,078 4,001.00
65,174 – 65,209 3,491.00 67,400 – 67,435 3,619.00 69,626 – 69,661 3,747.00 71,852 – 71,887 3,875.00 74,078 – 74,113 4,003.00
65,209 – 65,243 3,493.00 67,435 – 67,470 3,621.00 69,661 – 69,696 3,749.00 71,887 – 71,922 3,877.00 74,113 – 74,148 4,005.00

65,243 – 65,278 3,495.00 67,470 – 67,504 3,623.00 69,696 – 69,730 3,751.00 71,922 – 71,957 3,879.00 74,148 – 74,183 4,007.00
65,278 – 65,313 3,497.00 67,504 – 67,539 3,625.00 69,730 – 69,765 3,753.00 71,957 – 71,991 3,881.00 74,183 – 74,217 4,009.00
65,313 – 65,348 3,499.00 67,539 – 67,574 3,627.00 69,765 – 69,800 3,755.00 71,991 – 72,026 3,883.00 74,217 – 74,252 4,011.00
65,348 – 65,383 3,501.00 67,574 – 67,609 3,629.00 69,800 – 69,835 3,757.00 72,026 – 72,061 3,885.00 74,252 – 74,287 4,013.00

65,383 – 65,417 3,503.00 67,609 – 67,643 3,631.00 69,835 – 69,870 3,759.00 72,061 – 72,096 3,887.00 74,287 – 74,322 4,015.00
65,417 – 65,452 3,505.00 67,643 – 67,678 3,633.00 69,870 – 69,904 3,761.00 72,096 – 72,130 3,889.00 74,322 – 74,357 4,017.00
65,452 – 65,487 3,507.00 67,678 – 67,713 3,635.00 69,904 – 69,939 3,763.00 72,130 – 72,165 3,891.00 74,357 – 74,391 4,019.00
65,487 – 65,522 3,509.00 67,713 – 67,748 3,637.00 69,939 – 69,974 3,765.00 72,165 – 72,200 3,893.00 74,391 – 74,426 4,021.00

65,522 – 65,557 3,511.00 67,748 – 67,783 3,639.00 69,974 – 70,009 3,767.00 72,200 – 72,235 3,895.00 74,426 – 74,461 4,023.00
65,557 – 65,591 3,513.00 67,783 – 67,817 3,641.00 70,009 – 70,043 3,769.00 72,235 – 72,270 3,897.00 74,461 – 74,496 4,025.00
65,591 – 65,626 3,515.00 67,817 – 67,852 3,643.00 70,043 – 70,078 3,771.00 72,270 – 72,304 3,899.00 74,496 – 74,530 4,027.00
65,626 – 65,661 3,517.00 67,852 – 67,887 3,645.00 70,078 – 70,113 3,773.00 72,304 – 72,339 3,901.00 74,530 – 74,565 4,029.00

65,661 – 65,696 3,519.00 67,887 – 67,922 3,647.00 70,113 – 70,148 3,775.00 72,339 – 72,374 3,903.00 74,565 – 74,600 4,031.00
65,696 – 65,730 3,521.00 67,922 – 67,957 3,649.00 70,148 – 70,183 3,777.00 72,374 – 72,409 3,905.00 74,600 – 74,635 4,033.00
65,730 – 65,765 3,523.00 67,957 – 67,991 3,651.00 70,183 – 70,217 3,779.00 72,409 – 72,443 3,907.00 74,635 – 74,670 4,035.00
65,765 – 65,800 3,525.00 67,991 – 68,026 3,653.00 70,217 – 70,252 3,781.00 72,443 – 72,478 3,909.00 74,670 – 74,704 4,037.00

65,800 – 65,835 3,527.00 68,026 – 68,061 3,655.00 70,252 – 70,287 3,783.00 72,478 – 72,513 3,911.00 74,704 – 74,739 4,039.00
65,835 – 65,870 3,529.00 68,061 – 68,096 3,657.00 70,287 – 70,322 3,785.00 72,513 – 72,548 3,913.00 74,739 – 74,774 4,041.00
65,870 – 65,904 3,531.00 68,096 – 68,130 3,659.00 70,322 – 70,357 3,787.00 72,548 – 72,583 3,915.00 74,774 – 74,809 4,043.00
65,904 – 65,939 3,533.00 68,130 – 68,165 3,661.00 70,357 – 70,391 3,789.00 72,583 – 72,617 3,917.00 74,809 – 74,843 4,045.00

65,939 – 65,974 3,535.00 68,165 – 68,200 3,663.00 70,391 – 70,426 3,791.00 72,617 – 72,652 3,919.00 74,843 – 74,878 4,047.00
65,974 – 66,009 3,537.00 68,200 – 68,235 3,665.00 70,426 – 70,461 3,793.00 72,652 – 72,687 3,921.00 74,878 – 74,913 4,049.00
66,009 – 66,043 3,539.00 68,235 – 68,270 3,667.00 70,461 – 70,496 3,795.00 72,687 – 72,722 3,923.00 74,913 – 74,948 4,051.00
66,043 – 66,078 3,541.00 68,270 – 68,304 3,669.00 70,496 – 70,530 3,797.00 72,722 – 72,757 3,925.00 74,948 – 74,983 4,053.00

66,078 – 66,113 3,543.00 68,304 – 68,339 3,671.00 70,530 – 70,565 3,799.00 72,757 – 72,791 3,927.00 74,983 – 75,017 4,055.00
66,113 – 66,148 3,545.00 68,339 – 68,374 3,673.00 70,565 – 70,600 3,801.00 72,791 – 72,826 3,929.00 75,017 – 75,052 4,057.00
66,148 – 66,183 3,547.00 68,374 – 68,409 3,675.00 70,600 – 70,635 3,803.00 72,826 – 72,861 3,931.00 75,052 – 75,087 4,059.00
66,183 – 66,217 3,549.00 68,409 – 68,443 3,677.00 70,635 – 70,670 3,805.00 72,861 – 72,896 3,933.00 75,087 – 75,122 4,061.00

66,217 – 66,252 3,551.00 68,443 – 68,478 3,679.00 70,670 – 70,704 3,807.00 72,896 – 72,930 3,935.00 75,122 – 75,157 4,063.00
66,252 – 66,287 3,553.00 68,478 – 68,513 3,681.00 70,704 – 70,739 3,809.00 72,930 – 72,965 3,937.00 75,157 – 75,191 4,065.00
66,287 – 66,322 3,555.00 68,513 – 68,548 3,683.00 70,739 – 70,774 3,811.00 72,965 – 73,000 3,939.00 75,191 – 75,226 4,067.00
66,322 – 66,357 3,557.00 68,548 – 68,583 3,685.00 70,774 – 70,809 3,813.00 73,000 – 73,035 3,941.00 75,226 – 75,261 4,069.00

66,357 – 66,391 3,559.00 68,583 – 68,617 3,687.00 70,809 – 70,843 3,815.00 73,035 – 73,070 3,943.00 75,261 – 75,296 4,071.00
66,391 – 66,426 3,561.00 68,617 – 68,652 3,689.00 70,843 – 70,878 3,817.00 73,070 – 73,104 3,945.00 75,296 – 75,330 4,073.00
66,426 – 66,461 3,563.00 68,652 – 68,687 3,691.00 70,878 – 70,913 3,819.00 73,104 – 73,139 3,947.00 75,330 – 75,365 4,075.00
66,461 – 66,496 3,565.00 68,687 – 68,722 3,693.00 70,913 – 70,948 3,821.00 73,139 – 73,174 3,949.00 75,365 – 75,400 4,077.00

66,496 – 66,530 3,567.00 68,722 – 68,757 3,695.00 70,948 – 70,983 3,823.00 73,174 – 73,209 3,951.00 75,400 – 75,435 4,079.00
66,530 – 66,565 3,569.00 68,757 – 68,791 3,697.00 70,983 – 71,017 3,825.00 73,209 – 73,243 3,953.00 75,435 – 75,470 4,081.00
66,565 – 66,600 3,571.00 68,791 – 68,826 3,699.00 71,017 – 71,052 3,827.00 73,243 – 73,278 3,955.00 75,470 – 75,504 4,083.00
66,600 – 66,635 3,573.00 68,826 – 68,861 3,701.00 71,052 – 71,087 3,829.00 73,278 – 73,313 3,957.00 75,504 – 75,539 4,085.00

66,635 – 66,670 3,575.00 68,861 – 68,896 3,703.00 71,087 – 71,122 3,831.00 73,313 – 73,348 3,959.00 75,539 – 75,574 4,087.00
66,670 – 66,704 3,577.00 68,896 – 68,930 3,705.00 71,122 – 71,157 3,833.00 73,348 – 73,383 3,961.00 75,574 – 75,609 4,089.00
66,704 – 66,739 3,579.00 68,930 – 68,965 3,707.00 71,157 – 71,191 3,835.00 73,383 – 73,417 3,963.00 75,609 – 75,643 4,091.00
66,739 – 66,774 3,581.00 68,965 – 69,000 3,709.00 71,191 – 71,226 3,837.00 73,417 – 73,452 3,965.00 75,643 – 75,678 4,093.00

66,774 – 66,809 3,583.00 69,000 – 69,035 3,711.00 71,226 – 71,261 3,839.00 73,452 – 73,487 3,967.00 75,678 – 75,713 4,095.00
66,809 – 66,843 3,585.00 69,035 – 69,070 3,713.00 71,261 – 71,296 3,841.00 73,487 – 73,522 3,969.00 75,713 – 75,748 4,097.00
66,843 – 66,878 3,587.00 69,070 – 69,104 3,715.00 71,296 – 71,330 3,843.00 73,522 – 73,557 3,971.00 75,748 – 75,783 4,099.00
66,878 – 66,913 3,589.00 69,104 – 69,139 3,717.00 71,330 – 71,365 3,845.00 73,557 – 73,591 3,973.00 75,783 – 75,817 4,101.00

66,913 – 66,948 3,591.00 69,139 – 69,174 3,719.00 71,365 – 71,400 3,847.00 73,591 – 73,626 3,975.00 75,817 – 75,852 4,103.00
66,948 – 66,983 3,593.00 69,174 – 69,209 3,721.00 71,400 – 71,435 3,849.00 73,626 – 73,661 3,977.00 75,852 – 75,887 4,105.00
66,983 – 67,017 3,595.00 69,209 – 69,243 3,723.00 71,435 – 71,470 3,851.00 73,661 – 73,696 3,979.00 75,887 – 75,922 4,107.00
67,017 – 67,052 3,597.00 69,243 – 69,278 3,725.00 71,470 – 71,504 3,853.00 73,696 – 73,730 3,981.00 75,922 – 75,957 4,109.00

67,052 – 67,087 3,599.00 69,278 – 69,313 3,727.00 71,504 – 71,539 3,855.00 73,730 – 73,765 3,983.00 75,957 – 75,991 4,111.00
67,087 – 67,122 3,601.00 69,313 – 69,348 3,729.00 71,539 – 71,574 3,857.00 73,765 – 73,800 3,985.00 75,991 – 76,026 4,113.00
67,122 – 67,157 3,603.00 69,348 – 69,383 3,731.00 71,574 – 71,609 3,859.00 73,800 – 73,835 3,987.00 76,026 – 76,061 4,115.00
67,157 – 67,191 3,605.00 69,383 – 69,417 3,733.00 71,609 – 71,643 3,861.00 73,835 – 73,870 3,989.00 76,061 – 76,096 4,117.00

Page 39
 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

Page 40
 TAX TABLE (Cont’d)
Taxable But Your Taxable But Your Taxable But Your Taxable But Your Taxable But Your
Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax Income is Less Tax
At Least Than Is At Least Than Is At Least Than Is At Least Than Is At Least Than Is

$ 87,226 – $ 87,261 $ 4,759.00 $ 89,452 – $ 89,487 $ 4,887.00 $ 91,678 – $ 91,713 $ 5,015.00 $ 93,904 – $ 93,939 $ 5,143.00 $ 96,130 – $ 96,165 $ 5,271.00
87,261 – 87,296 4,761.00 89,487 – 89,522 4,889.00 91,713 – 91,748 5,017.00 93,939 – 93,974 5,145.00 96,165 – 96,200 5,273.00
87,296 – 87,330 4,763.00 89,522 – 89,557 4,891.00 91,748 – 91,783 5,019.00 93,974 – 94,009 5,147.00 96,200 – 96,235 5,275.00
87,330 – 87,365 4,765.00 89,557 – 89,591 4,893.00 91,783 – 91,817 5,021.00 94,009 – 94,043 5,149.00 96,235 – 96,270 5,277.00

87,365 – 87,400 4,767.00 89,591 – 89,626 4,895.00 91,817 – 91,852 5,023.00 94,043 – 94,078 5,151.00 96,270 – 96,304 5,279.00
87,400 – 87,435 4,769.00 89,626 – 89,661 4,897.00 91,852 – 91,887 5,025.00 94,078 – 94,113 5,153.00 96,304 – 96,339 5,281.00
87,435 – 87,470 4,771.00 89,661 – 89,696 4,899.00 91,887 – 91,922 5,027.00 94,113 – 94,148 5,155.00 96,339 – 96,374 5,283.00
87,470 – 87,504 4,773.00 89,696 – 89,730 4,901.00 91,922 – 91,957 5,029.00 94,148 – 94,183 5,157.00 96,374 – 96,409 5,285.00

87,504 – 87,539 4,775.00 89,730 – 89,765 4,903.00 91,957 – 91,991 5,031.00 94,183 – 94,217 5,159.00 96,409 – 96,443 5,287.00
87,539 – 87,574 4,777.00 89,765 – 89,800 4,905.00 91,991 – 92,026 5,033.00 94,217 – 94,252 5,161.00 96,443 – 96,478 5,289.00
87,574 – 87,609 4,779.00 89,800 – 89,835 4,907.00 92,026 – 92,061 5,035.00 94,252 – 94,287 5,163.00 96,478 – 96,513 5,291.00
87,609 – 87,643 4,781.00 89,835 – 89,870 4,909.00 92,061 – 92,096 5,037.00 94,287 – 94,322 5,165.00 96,513 – 96,548 5,293.00

87,643 – 87,678 4,783.00 89,870 – 89,904 4,911.00 92,096 – 92,130 5,039.00 94,322 – 94,357 5,167.00 96,548 – 96,583 5,295.00
87,678 – 87,713 4,785.00 89,904 – 89,939 4,913.00 92,130 – 92,165 5,041.00 94,357 – 94,391 5,169.00 96,583 – 96,617 5,297.00
87,713 – 87,748 4,787.00 89,939 – 89,974 4,915.00 92,165 – 92,200 5,043.00 94,391 – 94,426 5,171.00 96,617 – 96,652 5,299.00
87,748 – 87,783 4,789.00 89,974 – 90,009 4,917.00 92,200 – 92,235 5,045.00 94,426 – 94,461 5,173.00 96,652 – 96,687 5,301.00

87,783 – 87,817 4,791.00 90,009 – 90,043 4,919.00 92,235 – 92,270 5,047.00 94,461 – 94,496 5,175.00 96,687 – 96,722 5,303.00
87,817 – 87,852 4,793.00 90,043 – 90,078 4,921.00 92,270 – 92,304 5,049.00 94,496 – 94,530 5,177.00 96,722 – 96,757 5,305.00
87,852 – 87,887 4,795.00 90,078 – 90,113 4,923.00 92,304 – 92,339 5,051.00 94,530 – 94,565 5,179.00 96,757 – 96,791 5,307.00
87,887 – 87,922 4,797.00 90,113 – 90,148 4,925.00 92,339 – 92,374 5,053.00 94,565 – 94,600 5,181.00 96,791 – 96,826 5,309.00

87,922 – 87,957 4,799.00 90,148 – 90,183 4,927.00 92,374 – 92,409 5,055.00 94,600 – 94,635 5,183.00 96,826 – 96,861 5,311.00
87,957 – 87,991 4,801.00 90,183 – 90,217 4,929.00 92,409 – 92,443 5,057.00 94,635 – 94,670 5,185.00 96,861 – 96,896 5,313.00
87,991 – 88,026 4,803.00 90,217 – 90,252 4,931.00 92,443 – 92,478 5,059.00 94,670 – 94,704 5,187.00 96,896 – 96,930 5,315.00
88,026 – 88,061 4,805.00 90,252 – 90,287 4,933.00 92,478 – 92,513 5,061.00 94,704 – 94,739 5,189.00 96,930 – 96,965 5,317.00

88,061 – 88,096 4,807.00 90,287 – 90,322 4,935.00 92,513 – 92,548 5,063.00 94,739 – 94,774 5,191.00 96,965 – 97,000 5,319.00
88,096 – 88,130 4,809.00 90,322 – 90,357 4,937.00 92,548 – 92,583 5,065.00 94,774 – 94,809 5,193.00 97,000 – 97,035 5,321.00
88,130 – 88,165 4,811.00 90,357 – 90,391 4,939.00 92,583 – 92,617 5,067.00 94,809 – 94,843 5,195.00 97,035 – 97,070 5,323.00
88,165 – 88,200 4,813.00 90,391 – 90,426 4,941.00 92,617 – 92,652 5,069.00 94,843 – 94,878 5,197.00 97,070 – 97,104 5,325.00

88,200 – 88,235 4,815.00 90,426 – 90,461 4,943.00 92,652 – 92,687 5,071.00 94,878 – 94,913 5,199.00 97,104 – 97,139 5,327.00
88,235 – 88,270 4,817.00 90,461 – 90,496 4,945.00 92,687 – 92,722 5,073.00 94,913 – 94,948 5,201.00 97,139 – 97,174 5,329.00
88,270 – 88,304 4,819.00 90,496 – 90,530 4,947.00 92,722 – 92,757 5,075.00 94,948 – 94,983 5,203.00 97,174 – 97,209 5,331.00
88,304 – 88,339 4,821.00 90,530 – 90,565 4,949.00 92,757 – 92,791 5,077.00 94,983 – 95,017 5,205.00 97,209 – 97,243 5,333.00

88,339 – 88,374 4,823.00 90,565 – 90,600 4,951.00 92,791 – 92,826 5,079.00 95,017 – 95,052 5,207.00 97,243 – 97,278 5,335.00
88,374 – 88,409 4,825.00 90,600 – 90,635 4,953.00 92,826 – 92,861 5,081.00 95,052 – 95,087 5,209.00 97,278 – 97,313 5,337.00
88,409 – 88,443 4,827.00 90,635 – 90,670 4,955.00 92,861 – 92,896 5,083.00 95,087 – 95,122 5,211.00 97,313 – 97,348 5,339.00
88,443 – 88,478 4,829.00 90,670 – 90,704 4,957.00 92,896 – 92,930 5,085.00 95,122 – 95,157 5,213.00 97,348 – 97,383 5,341.00

88,478 – 88,513 4,831.00 90,704 – 90,739 4,959.00 92,930 – 92,965 5,087.00 95,157 – 95,191 5,215.00 97,383 – 97,417 5,343.00
88,513 – 88,548 4,833.00 90,739 – 90,774 4,961.00 92,965 – 93,000 5,089.00 95,191 – 95,226 5,217.00 97,417 – 97,452 5,345.00
88,548 – 88,583 4,835.00 90,774 – 90,809 4,963.00 93,000 – 93,035 5,091.00 95,226 – 95,261 5,219.00 97,452 – 97,487 5,347.00
88,583 – 88,617 4,837.00 90,809 – 90,843 4,965.00 93,035 – 93,070 5,093.00 95,261 – 95,296 5,221.00 97,487 – 97,522 5,349.00

88,617 – 88,652 4,839.00 90,843 – 90,878 4,967.00 93,070 – 93,104 5,095.00 95,296 – 95,330 5,223.00 97,522 – 97,557 5,351.00
88,652 – 88,687 4,841.00 90,878 – 90,913 4,969.00 93,104 – 93,139 5,097.00 95,330 – 95,365 5,225.00 97,557 – 97,591 5,353.00
88,687 – 88,722 4,843.00 90,913 – 90,948 4,971.00 93,139 – 93,174 5,099.00 95,365 – 95,400 5,227.00 97,591 – 97,626 5,355.00
88,722 – 88,757 4,845.00 90,948 – 90,983 4,973.00 93,174 – 93,209 5,101.00 95,400 – 95,435 5,229.00 97,626 – 97,661 5,357.00

88,757 – 88,791 4,847.00 90,983 – 91,017 4,975.00 93,209 – 93,243 5,103.00 95,435 – 95,470 5,231.00 97,661 – 97,696 5,359.00
88,791 – 88,826 4,849.00 91,017 – 91,052 4,977.00 93,243 – 93,278 5,105.00 95,470 – 95,504 5,233.00 97,696 – 97,730 5,361.00
88,826 – 88,861 4,851.00 91,052 – 91,087 4,979.00 93,278 – 93,313 5,107.00 95,504 – 95,539 5,235.00 97,730 – 97,765 5,363.00
88,861 – 88,896 4,853.00 91,087 – 91,122 4,981.00 93,313 – 93,348 5,109.00 95,539 – 95,574 5,237.00 97,765 – 97,800 5,365.00

88,896 – 88,930 4,855.00 91,122 – 91,157 4,983.00 93,348 – 93,383 5,111.00 95,574 – 95,609 5,239.00 97,800 – 97,835 5,367.00
88,930 – 88,965 4,857.00 91,157 – 91,191 4,985.00 93,383 – 93,417 5,113.00 95,609 – 95,643 5,241.00 97,835 – 97,870 5,369.00
88,965 – 89,000 4,859.00 91,191 – 91,226 4,987.00 93,417 – 93,452 5,115.00 95,643 – 95,678 5,243.00 97,870 – 97,904 5,371.00
89,000 – 89,035 4,861.00 91,226 – 91,261 4,989.00 93,452 – 93,487 5,117.00 95,678 – 95,713 5,245.00 97,904 – 97,939 5,373.00

89,035 – 89,070 4,863.00 91,261 – 91,296 4,991.00 93,487 – 93,522 5,119.00 95,713 – 95,748 5,247.00 97,939 – 97,974 5,375.00
89,070 – 89,104 4,865.00 91,296 – 91,330 4,993.00 93,522 – 93,557 5,121.00 95,748 – 95,783 5,249.00 97,974 – 98,009 5,377.00
89,104 – 89,139 4,867.00 91,330 – 91,365 4,995.00 93,557 – 93,591 5,123.00 95,783 – 95,817 5,251.00 98,009 – 98,043 5,379.00
89,139 – 89,174 4,869.00 91,365 – 91,400 4,997.00 93,591 – 93,626 5,125.00 95,817 – 95,852 5,253.00 98,043 – 98,078 5,381.00

89,174 – 89,209 4,871.00 91,400 – 91,435 4,999.00 93,626 – 93,661 5,127.00 95,852 – 95,887 5,255.00 98,078 – 98,113 5,383.00
89,209 – 89,243 4,873.00 91,435 – 91,470 5,001.00 93,661 – 93,696 5,129.00 95,887 – 95,922 5,257.00 98,113 – 98,148 5,385.00
89,243 – 89,278 4,875.00 91,470 – 91,504 5,003.00 93,696 – 93,730 5,131.00 95,922 – 95,957 5,259.00 98,148 – 98,183 5,387.00
89,278 – 89,313 4,877.00 91,504 – 91,539 5,005.00 93,730 – 93,765 5,133.00 95,957 – 95,991 5,261.00 98,183 – 98,217 5,389.00

89,313 – 89,348 4,879.00 91,539 – 91,574 5,007.00 93,765 – 93,800 5,135.00 95,991 – 96,026 5,263.00 98,217 – 98,252 5,391.00
89,348 – 89,383 4,881.00 91,574 – 91,609 5,009.00 93,800 – 93,835 5,137.00 96,026 – 96,061 5,265.00 98,252 – 98,287 5,393.00
89,383 – 89,417 4,883.00 91,609 – 91,643 5,011.00 93,835 – 93,870 5,139.00 96,061 – 96,096 5,267.00 98,287 – 98,321 5,395.00
89,417 – 89,452 4,885.00 91,643 – 91,678 5,013.00 93,870 – 93,904 5,141.00 96,096 – 96,130 5,269.00 98,321 – 98,356 5,397.00

Visit the Department’s website at www.tax.virginia.gov for tax tables and our online tax calculator.
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 2019 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 Frederick County - 069
P.O. Box 186, Accomac, VA 23301-0186 P.O. Box 2964, Charlottesville, VA 22902-2964 Refund: P.O. Box 1498, Richmond, VA 23218-1498
757-787-5747 434-970-3160 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
Albemarle County * - 003 Chesapeake City - 550 540-665-5681
Refund: P.O. Box 1498, Richmond, VA 23218-1498 P.O. Box 15285, Chesapeake, VA 23328-5285 Fredericksburg City - 630
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 757-382-6732 P.O. Box 644, Fredericksburg, VA 22404
434-296-5851 Chesterfield County - 041 540-372-1004
Alexandria City* - 510 P.O. Box 124, Chesterfield, VA 23832 Galax City* - 640
Refund: P.O. Box 1498, Richmond, VA 23218-1498 804-748-1281 Refund: P.O. Box 1498, Richmond, VA 23218-1498
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 Clarke County - 043 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
703-746-3909 P.O. Box 67, Berryville, VA 22611 276-236-2528
Alleghany County - 005 540-955-5108 Giles County - 071
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Colonial Heights City - 570 130 N. Main St., Pearisburg, VA 24134
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 P.O. Box 3401, Colonial Heights, VA 23834 540-921-3321
540-863-6640 804-520-9280 Gloucester County - 073
Amelia County - 007 Covington City - 580 6489 Main St., Suite 137, Gloucester, VA 23061
P.O. Box 269, Amelia Court House, VA 23002 P.O. Drawer 58, Covington, VA 24426-0058 804-693-3451
804-561-2158 540-965-6350 Goochland County - 075
Amherst County - 009 Craig County - 045 P.O. Box 60, Goochland, VA 23063
P.O. Box 719, Amherst, VA 24521 P.O. Box 186, New Castle, VA 24127 804-556-5807
434-946-9310 540-864-6241 Grayson County - 077
Appomattox County - 011 Culpeper County - 047 P.O. Box 126, Independence, VA 24348
P.O. Box 125, Appomattox, VA 24522 P.O. Box 1807, Culpeper, VA 22701 276-773-2381
434-352-7450 540-727-3443 Greene County - 079
Arlington County - 013 Cumberland County - 049 Refund: P.O. Box 1498, Richmond, VA 23218-1498
Refund: P.O. Box 1498, Richmond, VA 23218-1498 P.O. Box 77, Cumberland, VA 23040 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-492-4280 434-985-5211
703-228-3055 Greensville County - 081
Danville City - 590
Augusta County - 015 P.O. Box 480, Danville, VA 24543 1781 Greensville County Circle, Room 132,
P.O. Box 959, Verona, VA 24482 434-799-5145 Emporia, VA 23847
540-245-5640 434-348-4227
Dickenson County - 051
Bath County - 017 P.O. Box 1067, Clintwood, VA 24228 Halifax County - 083
P.O. Box 130, Warm Springs, VA 24484 276-926-1646 P.O. Box 1847, Halifax, VA 24558
540-839-7231 434-476-3314
Dinwiddie County - 053
Bedford County - 019 P.O. Box 104, Dinwiddie, VA 23841 Hampton City - 650
122 E. Main St., Suite 103, Bedford, VA 24523 804-469-4500, Ext. 4 P.O. Box 636, Hampton, VA 23669-0636
540-586-7621 757-727-6690
Emporia City - 595
Bland County - 021 P.O. Box 956. Emporia, VA 23847 Hanover County - 085
P.O. Box 130, Bland, VA 24315 434-634-5405 P.O. Box 129, Hanover, VA 23069
276-688-4291 804-365-6129
Essex County - 057
Botetourt County - 023 P.O. Box 879, Tappahannock, VA 22560 Harrisonburg City - 660
P.O. Box 128, Fincastle, VA 24090-0128 804-443-4737 409 S Main St., Harrisonburg, VA 22801-3610
540-928-2050 540-432-7704
Fairfax City - 600
Bristol City - 520 Rm. 224, City Hall, 10455 Armstrong St. Henrico County * - 087
497 Cumberland St., Room 101, Bristol, VA 24201 Fairfax, VA 22030 Refund: P.O. Box 1498, Richmond, VA 23218-1498
276-645-7316 703-385-7880 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
Brunswick County - 025 804-501-4263
Fairfax County ** - 059
P.O. Box 669, Lawrenceville, VA 23868 Refund: P.O. Box 1498, Richmond, VA 23218-1498 Henry County - 089
434-848-2313 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 P.O. Box 1077, Collinsville, VA 24078-1077
Buchanan County - 027 703-324-3857 276-634-4690
P.O. Box 1042, Grundy, VA 24614 Falls Church City - 610 Highland County - 091
276-935-6542 300 Park Ave., # 202W P.O. Box 148, Monterey, VA 24465
Buckingham County - 029 Falls Church, VA 22046-3301 540-468-2142
P.O. Box 138, Buckingham, VA 23921 703-248-5065 Hopewell City - 670
434-969-4972 Fauquier County - 061 P.O. Box 1604, Hopewell, VA 23860
Buena Vista City - 530 P.O. Box 149, Warrenton, VA 20188-0149 804-541-2237
2039 Sycamore Ave., Buena Vista, VA 24416 540-422-8163 Isle of Wight County - 093
540-261-8610 Floyd County - 063 P.O. Box 107, Isle of Wight, VA 23397-0107
Campbell County - 031 Refund: P.O. Box 1498, Richmond, VA 23218-1498 757-365-6222
P.O. Box 66, Rustburg, VA 24588 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 James City County - 095
434-332-9518 540-745-9345 P.O. Box 283, Williamsburg, VA 23187
Caroline County - 033 Fluvanna County - 065 757-253-6695
P.O. Box 819, Bowling Green, VA 22427 Refund: P.O. Box 1498, Richmond, VA 23218-1498 King and Queen County - 097
804-633-4050 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 P.O. Box 178, King & Queen Courthouse, VA 23085
Carroll County - 035 434-591-1940 804-785-5976
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Franklin City - 620 King George County - 099
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 207 West Second Ave., Franklin, VA 23851 10459 Courthouse Dr., Suite 101,
276-730-3080 757-562-1157 King George, VA 22485-3865
Charles City County - 036 Franklin County - 067 540-775-4664
Refund: P.O. Box 1498, Richmond, VA 23218-1498 1255 Franklin St., Ste. 102, Rocky Mt., VA 24151 King William County - 101
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 540-483-3083 Refund: P.O. Box 1498, Richmond, VA 23218-1498
804-652-2161 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
Charlotte County - 037 804-769-4941
P.O. Box 308, Charlotte C.H., VA 23923
434-542-5546 Page 43
 COUNTIES and CITIES (CONTINUED)
Lancaster County - 103 Nottoway County - 135 Salem City - 775
8311 Mary Ball Rd., Room 203, Lancaster, VA 22503 P.O. Box 5, Nottoway, VA 23955 P.O. Box 869, Salem, VA 24153-0869
804-462-7920 434-645-9317 540-375-3019
Lee County - 105 Orange County - 137 Scott County - 169
P.O. Box 96, Jonesville, VA 24263 P.O. Box 389, Orange, VA 22960 190 Beech Street, Suite 206, Gate City, VA 24251
276-346-7722 540-672-4441 276-386-7692
Lexington City - 678 Page County - 139 Shenandoah County - 171
300 E Washington St, Room 103, Lexington, VA 24450 103 S. Court St., Suite C, Luray, VA 22835 Refund: P.O. Box 1498, Richmond, VA 23218-1498
540-462-3701 540-743-4909 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
Loudoun County - 107 Patrick County - 141 540-459-6170
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Refund: P.O. Box 1498, Richmond, VA 23218-1498 Smyth County - 173
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 Refund: P.O. Box 1498, Richmond, VA 23218-1498
703-777-0260 276-694-7131 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
Louisa County - 109 Petersburg City - 730 276-782-4040
P.O. Box 8, Louisa, VA 23093 135 N. Union St., Petersburg, VA 23803 Southampton County - 175
540-967-3432 804-733-2315 Refund: P.O. Box 1498, Richmond, VA 23218-1498
Lunenburg County - 111 Pittsylvania County - 143 Tax Due: P.O. Box 760, Richmond, VA 23218-0760
11512 Courthouse Rd., Ste. 101, Lunenburg, VA 23952 P.O. Box 272 ,Chatham, VA 24531-0272 757-653-3032
434-696-2516 434-432-7940 Spotsylvania County - 177
Lynchburg City - 680 Poquoson City - 735 P.O. Box 175, Spotsylvania, VA 22553
P.O. Box 858, Lynchburg, VA 24505-0858 500 City Hall Ave., Poquoson, VA 23662 540-507-7054
434-455-3870 757-868-3020 Stafford County - 179
Madison County - 113 Portsmouth City - 740 P.O. Box 98, Stafford, VA 22555-0098
P.O. Box 56, Madison, VA 22727 801 Crawford St., Portsmouth, VA 23704 540-658-4132
540-948-4421 757-393-8773 Staunton City - 790
Manassas City - 683 Powhatan County - 145 P.O. Box 4, Staunton, VA 24402-0004
Refund: P.O. Box 1498, Richmond, VA 23218-1498 3834 Old Buckingham Rd., Ste. C, Powhatan, VA 540-332-3829
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 23139 Suffolk City - 800
703-257-8222 804-598-5619 P.O. Box 1459, Suffolk, VA 23439-1459
Manassas Park City - 685 Prince Edward County - 147 757-514-4260
One Park Center Court P.O. Box 446, Farmville, VA 23901 Surry County - 181
Manassas Park, Va 20111 434-392-3231 P.O. Box 35, Surry, VA 23883
703-335-8825 Prince George County - 149 757-294-5225
Martinsville City - 690 P.O. Box 155, Prince George, VA 23875 Sussex County - 183
P.O. Box 1222, Martinsville, VA 24114-1222 804-722-8740 P.O. Box 1398, Sussex, VA 23884
276-403-5131 Prince William County* - 153 434-246-1030
Mathews County - 115 Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tazewell County - 185
Refund: P.O. Box 1498, Richmond, VA 23218-1498 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 135 Court St.,Suite 301, Tazewell, VA 24651-0020
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 703-792-6710 276-385-1235
804-725-7168 Pulaski County - 155 Virginia Beach City - 810
Mecklenburg County - 117 52 West Main Street, Ste. 200, Pulaski, VA 24301 2401 Courthouse Dr., Bldg.1, Rm. 121
P.O. Box 360, Boydton, VA 23917 540-980-7750 Virginia Beach, VA 23456
434-738-6191, Ext. 4272 Radford City - 750 757-385-4483
Middlesex County - 119 619 Second St., Room 161, Radford, VA 24141 Warren County - 187
P.O. Box 148, Saluda, VA 23149-0148 540-731-3613 P.O. Box 1775, Front Royal, VA 22630-0038
804-758-5331 Rappahannock County - 157 540-635-2651
Montgomery County - 121 P.O. Box 115, Washington, VA 22747 Washington County - 191
755 Roanoke St., Ste. 1-A, Christiansburg, VA 24073 540-675-5370 One Government Center Place, Ste. C,
540-382-5710 Richmond City - 760 Abingdon, VA 24210
Nelson County - 125 Refund: P.O. Box 1498, Richmond, VA 23218-1498 276-676-6511
P.O. Box 246, Lovingston, VA 22949 Tax Due: P.O. Box 760, Richmond, VA 23218-0760 Waynesboro City - 820
434-263-7070 804-646-5195 503 W. Main St., Room 107, Waynesboro, VA 22980
New Kent County - 127 Richmond County - 159 540-942-6610
Refund: P.O. Box 1498, Richmond, VA 23218-1498 P.O. Box 366, Warsaw, VA 22572 Westmoreland County - 193
Tax Due: P.O. Box 760, Richmond, VA 23218-0760 804-333-3722 P.O. Box 68, Montross, VA 22520
804-966-9610 Roanoke City - 770 804-493-9052
Newport News City - 700 P.O. Box 718, Roanoke, VA 24004 Williamsburg City - 830
2400 Washington Ave., Newport News, VA 23607 540-853-6543 P.O. Box 245, Williamsburg, VA 23187
757-926-8653 Roanoke County - 161 757-220-6150
Norfolk City - 710 P.O. Box 21709, Roanoke, VA 24018 Winchester City - 840
P.O. Box 2260, Norfolk, VA 23501-2260 540-772-2049 P.O. Box 546, Winchester, VA 22604
757-664-7885 Rockbridge County - 163 540-667-1815
Northampton County - 131 P.O. Box 1160, Lexington, VA 24450 Wise County - 195
P.O. Box 65, Eastville, VA 23347 540-463-3431 P.O. Box 1278, Wise, VA 24293
757-678-0446 Rockingham County - 165 276-328-3556
Northumberland County - 133 20 E. Gay St., Harrisonburg, VA 22802 Wythe County - 197
P.O. Box 309, Heathsville, VA 22473 540-564-3000 225 S. 4th Street, Room 101, Wytheville, VA 24382
804-580-4600 Russell County - 167 276-223-6015
Norton City - 720 P.O. Box 517, Lebanon, VA 24266 York County - 199
P.O. Box 347, Norton, VA 24273 276-889-8018 P.O. Box 90, Yorktown, VA 23690-0090
276-679-0031 757-890-3381

You may mail your income tax return directly to the Department of Taxation at the
addresses listed below or to your Commissioner of the Revenue at the above address.
REFUND RETURNS TAX DUE RETURNS
Virginia Department of Taxation Virginia Department of Taxation
P.O. Box 1498 P.O. Box 760
Richmond, VA 23218-1498 Richmond, VA 23218-0760
Page 44