Virginia Itemized Deductions

If you itemize your deductions on your federal income tax return, you must also itemize them on your Virginia return. Complete the Virginia Schedule A , and attach it to your return. You can claim most of the same deductions on your Virginia return that you did on your federal Schedule A.

Part-Year Residents

Part-year residents should complete the computation using only the deductions paid for while Virginia residents.

Married Couples Filing Separate Returns

If you filed a joint federal income tax return, but your Virginia filing status is married, filing separately, you’ll need to divide your deductions between both spouses. Generally, you can claim the deductions you personally paid for. If you can’t separately account for the deductions, you can allocate them based on the percentage of income for each spouse. For example, if your federal adjusted gross income (FAGI) represents 25% of the couple's joint FAGI, then you may claim 25% of the total itemized deductions from federal Schedule A.