2019 Virginia Schedule A
Itemized Deductions
Your Name Your SSN
To claim itemized deductions, complete Virginia Schedule A and enclose it with the Virginia return. Generally, line items
on Virginia Schedule A are dened in federal law and instructions for federal Schedule A (Form 1040). See the Virginia
instructions for exceptions. Part-year residents report amounts paid while a Virginia resident only. If you have an addition or
subtraction for xed date conformity, complete the xed date conformity worksheet rst. The amounts reported on Virginia
Schedule A are after application of the amount on Line 5 of the xed date conformity worksheet.
Medical
and
Dental
Expenses
Caution: Do not
include expenses
reimbursed or paid by
others.
1 Medical and dental expenses.
................................................................................. 1
2 Enter adjusted gross income from federal return.
......................................................... 2
3 Multiply Line 2 by 10% (0.10). .................................................................................. 3
4 Subtract Line 3 from Line 1. If Line 3 is more than Line 1, enter -0-.
................................. 4
Taxes You
Paid
5 a State and local taxes
State and local income taxes or general sales taxes. If you are claiming
a deduction for general sales taxes instead of income taxes, ll in this oval. ..........
5a
b State and local real estate taxes.
.............................................................................. 5b
c State and local personal property taxes...................................................................... 5c
6
Other deductible taxes. List type and amount.
6
7 Add Lines 5a, 5b, 5c and 6.
..................................................................................... 7
Interest You
Paid
Caution: Your
mortgage interest
deduction may be
limited.
8
Home mortgage interest and points. If you didn’t use all of your home
mortgage loan(s) to buy, build, or improve your home ll in this oval.
....................
Home mortgage interest and points reported to you on federal Form 1098. ..................... 8aa
b
Home mortgage interest not reported to you on federal Form 1098. If paid to the person from
whom you bought the home, show that person’s name, identifying no., and address.
8b
c Points not reported to you on federal Form 1098.
......................................................... 8c
d Reserved
e Add Lines 8a through 8c......................................................................................... 8e
9 Investment interest. .............................................................................................. 9
10 Add Lines 8e and 9. ..............................................................................................10
Gifts to
Charity
11 Gifts by cash or check. .......................................................................................... 11
12 Other than by cash or check.. .................................................................................. 12
13 Carryover from prior year. ....................................................................................... 13
14 Add Lines 11 through 13. ........................................................................................ 14
Casualty and
Theft Losses
15 Casualty and theft loss(es) from a federally declared disaster (other than net qualied disaster
losses). Enter the amount from Line 18 of federal Form 4684. ........................................ 15
Other Itemized
Deductions
16 a Gambling Losses .................................................................................................. 16a
b
Other. List type and amount.
16b
c Add Lines 16a and 16b.
.........................................................................................16c
Total Itemized
Deductions
17 Add Lines 4, 7, 10, 14, 15 and 16c. Enter here. If Line 1 on Forms 760, 760PY, or 763 is
over $163,025, complete the itemized deduction worksheet rst. Itemized deductions may be
limited. If so, enter amount from Line 12a or 12b of the limited itemized deduction worksheet.
17
18 If your total on Line 17 was limited, enter the amount from Part B, Line 15 of the limited
itemized deduction worksheet here. Otherwise, enter the state and local income tax from Line
5a above.
.................................................................................................................................. 18
19 Virginia Itemized Deductions: Subtract Line 18 from Line 17 and enter the result here and on
Form 760 Line 10, Form 760PY Line 11, or Form 763 Line 10.
................................................ 19
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VA Dept. of Taxation 2601053 VA Sch A Rev. 09/19
*VASCHA119888*
WEB
FDC Worksheet - Fixed Date Conformity Modications to Itemized Deductions
Complete the FDC Worksheet before completing Virginia Schedule A. Enter the information requested on each line. On the Virginia Schedule A, Medical and Dental
Expenses (Line 4), Gifts to Charity (Line 14), and Casualty and Theft Loss (Line 15) may require modication due to xed date conformity adjustments. These
amounts should be recomputed by substituting the amount on Line 5 of this worksheet for the FAGI that you used to compute your federal limitations. Also use the
amount on Line 5 of this worksheet instead of Line 1 from Forms 760, 760PY, and 763 when computing Virginia Schedule A, Line 17.
1. Federal Adjusted Gross Income (FAGI) from federal return
.........................................................
1
.00
2. Fixed date conformity additions to FAGI ......................................................................................
2
.00
3. Subtotal. Add Lines 1 and 2..........................................................................................................
3
.00
4. Fixed date conformity subtractions from FAGI
............................................................................
4
.00
5. Fixed date conformity FAGI. Subtract Line 4 from Line 3
.............................................................
5
.00
LIMITED ITEMIZED DEDUCTION WORKSHEET
Part A – Compute Your Itemized Deduction Limitation
Complete this worksheet after completing Lines 1-16 of the Virginia Schedule A.
All taxpayers must complete Lines 1-11 of this worksheet as though they were residents of Virginia for the entire taxable year.
1. Enter the total amount from Virginia Schedule A, Lines 4, 5a (not to exceed $10,000 or $5,000 if married ling
separately), 5b, 5c, 6, 10, 14, 15, and 16c
..................................................................................................................................
1.
.00
2. Enter the total amount from Virginia Schedule A, Lines 4, 9, and 15, plus any gambling losses included on Line 16a
2.
.00
3. Subtract Line 2 from Line 1. If the result is zero or less, the limitation does not apply. Stop here and follow the
instructions for Line 17 of Virginia Schedule A.
..........................................................................................................................
3.
.00
4. Multiply Line 3 above by 80% (0.80).
............................................................................................................................................
4.
.00
5. Enter the total from Line 1 of Form 760, Form 760PY, or Line 763 (or amount from Line 5 of FDC Worksheet).
..........
5.
.00
6. Enter $326,050 if ling jointly or qualifying widow(er), $298,850 if head of household, $271,700 if single, or $163,025
if married ling a separate return
...................................................................................................................................................
6.
.00
7. Subtract Line 6 from Line 5. If the result is zero or less, stop here, the limitation does not apply. Stop here and follow
the instructions for Line 17 of Virginia Schedule A.
....................................................................................................................
7.
.00
8. Multiply Line 7 above by 3% (0.03).
..............................................................................................................................................
8.
.00
9. Enter the smaller of Line 4 or Line 8.
............................................................................................................................................
9.
.00
10. Enter the amount from Line 3 above.
............................................................................................................................................
10.
.00
11. Divide Line 9 by Line 10. Enter the result to 3 decimal places.
................................................................................................
11.
12. Limited Itemized Deduction Total
12a.
Resident (Form 760) and Nonresident (Form 763) lers
Subtract Line 9 from Line 1 and enter here and on Virginia Schedule A , Line 17. Continue to Part B of the
worksheet. ...........................................................................................................................................................................
12a.
.00
12b. Part-Year Resident (Form 760PY) lers
Enter only the itemized deductions paid while a Virginia resident on Virginia Schedule A. Use the steps
below to compute the amount to enter on Line 17 of Virginia Schedule A if you are subject to the itemized
deduction limitation.
.00
1) Enter the total amount from Virginia Schedule A Lines 4, 5a (not to exceed
$10,000 or $5,000 if married filing separately), 5b, 5c, 6, 10, 14, 15, and 16c.
1
2) Multiply the total amount from Virginia Schedule A, Lines 5a (not to exceed
$10,000 or $5,000 if married filing separately), 5b, 5c, 6, 8e, 14, and 16c
(minus any gambling losses reported on Line 16a) by Line 11. ........................ 2 .00
3) Subtract Line 2 from Line 1. Enter here and on Virginia Schedule A, Line 17. ..................................................
12b.
.00
Part B – Compute Your State and Local Income Tax Modication
13. Enter the state and local income tax from Virginia Schedule A, Line 5a (not to exceed $10,000 or $5,000 if married
ling separately). Part year residents enter only the amount paid while a Virginia resident.. .............................................
13.
.00
14. Multiply Line 13 by Line 11.
.............................................................................................................................................................
14.
.00
15. Subtract Line 14 from Line 13. Enter here and on Virginia Schedule A, Line 18.
.................................................................
15.
.00
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