State tax docs / States / Virginia
Virginia state income tax: engine rules, 2026
How the QuantCalc engine computes Virginia tax for tax year 2026, rule by rule, with the official source for each rule. Verification status: Worksheet-tested (what this means).
On this page: How the tax is computed · Rate schedule · Deductions, exemptions and credits · Age 65+ subtractions and credits · Social Security · IRA, 401(k) and private pensions · Public pensions · Military retirement pay · Roth conversions · Capital gains · Blindness and disability · Part-year and nonresident returns · Worked examples · After 2026 · Not calculated ·
Verification. Machine-readable: this state's entry in the
engine config and the provenance file
(key VA).
How the tax is computed
Every step the engine takes for Virginia, in the order it takes them. Steps marked with a filing status or household type apply only there. Each step links the section below that carries Virginia's figures and the official sources for it; the calculation order page describes every step for all jurisdictions.
What each filing status gets, read back from the engine for a household with $1 of income (so below every phase-out and income test):
| Single | Married filing jointly | Married filing separately | Head of household | |
|---|---|---|---|---|
| Rate schedule used | single schedule | joint schedule | single schedule | single schedule |
| Top rate | 5.75% from $17,000 | 5.75% from $17,000 | 5.75% from $17,000 | 5.75% from $17,000 |
| Standard deduction, under 65 | $8,750 | $17,500 | $8,750 | $8,750 |
| Standard deduction at 70 (joint: both 70) | $8,750 | $17,500 | $8,750 | $8,750 |
| Personal exemption | $930 | $1,860 | $930 | $930 |
| Age subtractions at 70 (joint: both 70) | $12,800 | $25,600 | $12,800 | $12,800 |
- Per-person mode joint returns with the spouse's age given On a joint return with the spouse's age given, every age test the state applies per taxpayer is evaluated for each spouse at their own age. Without it one household age applies to both.
engine step (compute_state_tax_detail). Engine convention, no external source: The engine cannot know the second spouse's age unless told. - Blindness and disability, per person only when the caller says a person is blind or disabled The filer is person one; the spouse counts only on a joint return and only when the caller says so (there is no household convention as for age). Where a state lets a disabled person (and, where it says so, a blind one, or one whose spouse is disabled) qualify for its general retirement exclusion before the age, that person is treated as having reached the age for that exclusion only. Of the 42 taxing jurisdictions, these have a blind amount: Arizona, Arkansas, California, Colorado, Delaware, the District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Dakota, Oklahoma, Oregon, Utah, Vermont and Virginia; these have none: Alabama, Connecticut, Georgia, Louisiana, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, West Virginia and Wisconsin. A disability route is calculated in Arkansas, the District of Columbia, Georgia, Hawaii, Idaho, Iowa, Maryland, Michigan, New Jersey, Oregon and West Virginia.
engine step (compute_state_tax_detail). Engine convention, no external source: Who is blind or disabled is the caller's statement; the engine has no household convention for it. - Rate schedule and standard deduction by filing status Single uses the single schedule and deduction; married filing jointly the joint ones. Head of household and married filing separately follow the two steps below.
Virginia's values · engine step (select_brackets). Sources (Rate schedule): Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12) - Married filing separately Where the state publishes its own separate schedule, that one (with half the joint deduction unless a separate deduction is set). Where one schedule applies to every status, that schedule unscaled with the single deduction. Otherwise the joint schedule with every threshold and the deduction halved (computed as the joint tax on twice the income, halved).
Virginia's values · engine step (select_brackets). Sources (Rate schedule): Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12) - Head of household The state's head-of-household schedule where it has one, else the single schedule; the head-of-household deduction where set, else the single deduction.
Virginia's values · engine step (select_brackets). Sources (Rate schedule): Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12) - The income total every income test uses Other ordinary income + retirement distributions (before any exclusion) + conversion + federally taxable Social Security + long-term gains + Railroad Retirement Tier 2. It stands in for federal adjusted gross income in every threshold, cliff and phase-out below; state subtractions do not reduce it.
engine step (compute_state_tax_detail). Engine convention, no external source: The inputs are the federal AGI components, so their sum is federal AGI for these income types. - Attributing income to each spouse joint returns with each spouse's own amounts given With a caller's split (the API's
spouseobject), each spouse's own distributions (employer-plan money included), pension, public pension, conversion, wages and military pay; spouse 2's shares are clamped into the household totals and spouse 1 gets the rest. Without a split, in per-person mode, every item is divided 50/50. Social Security is divided by each spouse's own gross benefits where the caller givesspouse.socialSecurityGross, else 50/50; other ordinary income and gains are always divided 50/50 where a rule needs a per-person amount. The split is used only where a state's rule is per taxpayer; household totals stay authoritative for the base and the income tests.
engine step (compute_state_tax_detail). Engine convention, no external source: Equal attribution is the neutral split when the owner of a dollar is not known. - Disability pay only when the caller gives the person facts (a civil service annuity, disability pay, Social Security disability, survivor benefits, an IRA basis or an exception) Each person's disability pay (the caller's
disabilityIncome, part of the pension income) is excluded up to the state's cap (all of it where there is none), for a totally and permanently disabled person where the state requires it and below the age where there is one; on a joint return without per-person amounts the cap is doubled only when a second person can qualify (the spouse also said to be disabled where the state requires it). Where the state reduces it, the total is reduced dollar for dollar by the return's income over the threshold (one threshold per return; the separate-return threshold where there is one). The excluded dollars leave the base before any retirement exclusion. Where the state reads it, the plan's minimum retirement age (when given) replaces the age at which the pay stops being excluded.
Virginia's values · engine step (compute_state_tax_detail). Sources (Blindness and disability): Va. Code 58.1-322.03 (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Instructions (archived copy) (checked 2026-10-12) - Disability pay at the age deduction's age only when the caller gives the person facts (a civil service annuity, disability pay, Social Security disability, survivor benefits, an IRA basis or an exception) Where the state lets a person at the age deduction's age claim the disability subtraction instead, the capped disability pay of each such person is set aside here and weighed against the age deduction later.
Virginia's values · engine step (compute_state_tax_detail). Sources (Blindness and disability): Va. Code 58.1-322.03 (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Instructions (archived copy) (checked 2026-10-12) - Keeping the per-spouse shares inside the household joint returns with each spouse's own amounts given After the public-pension and employer-pension carve-outs, if the two spouses' remaining shares add up to more than the household's exclusion-eligible distributions (an inconsistent split), spouse 1's share is reduced so they do not.
engine step (compute_state_tax_detail). Engine convention, no external source: Input normalisation. - Military retirement pay The state's military rule runs first, on military pay alone, per taxpayer: each spouse's own pay at their own age when attributed, otherwise half each at the household age on a joint return. Exempt dollars leave the base; the rest become pension dollars for the general retirement rules. Where the state lets a disabled retiree qualify at any age, a disabled person is treated as having reached the rule's age.
Virginia's values · engine step (compute_state_tax_detail). Sources (Military retirement pay): Section58.1 322.02 (checked 2026-10-12) - One taxpayer's military exemption Exempt: all of it (below the age split, up to the younger cap). Capped: up to the cap for the age tier, plus the earned-income bonus below the age split when the taxpayer's own wages exceed the threshold, less the taxpayer's own Social Security where the rule says so. Percentage: the percentage (below the age split, up to the younger cap). Then the income limit: above it the exemption is lost, or phased out over the range where one is set.
Virginia's values · engine step (military_exempt_one). Sources (Military retirement pay): Section58.1 322.02 (checked 2026-10-12) - Capital-loss deduction off the base The deduction comes off the other ordinary income (negative income, as Form 1040 line 7a is), so the base and every state-AGI figure summed from it carry it; WI no more than Wisconsin ordinary income (Schedule WD line 28(c)). States whose base is federal taxable income (with the caller's figure) already have it there and take it only once. Engine 1.13.1: the allowed rental loss comes off the same way, on its own line (rental_loss_deduction).
Virginia's values · engine step (compute_state_tax_detail). Sources (Capital gains): Code of Virginia § 58.1-322. Virginia taxable income of residents (checked 2026-10-12); Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12); Code of Virginia §58.1-321 (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Social Security exempt None of the federally taxable benefit enters the base.
Virginia's values · engine step (ss_amount_in_state_base). Sources (Social Security): Code of Virginia § 58.1-322.02. Virginia taxable income; subtractions (checked 2026-10-12) - No retirement exclusion (age deduction instead) Distributions and conversions stay in the base; the age deduction below applies against any income.
Virginia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): Code of Virginia § 58.1-322. Virginia taxable income of residents (checked 2026-10-12); Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12) - Long-term gains in the base Where gains are taxed as ordinary income: net long-term gain less the flat exclusion (never below zero), times the inclusion share. Elsewhere none enters.
Virginia's values · engine step (compute_state_tax_detail). Sources (Capital gains): Code of Virginia § 58.1-322. Virginia taxable income of residents (checked 2026-10-12); Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12); Code of Virginia §58.1-321 (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Personal exemption The joint amount on a joint return, the head-of-household amount where set, otherwise the single amount.
Virginia's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); Code of Virginia § 58.1-321. Exemptions and exclusions (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions (checked 2026-10-12) - Exemption for blindness only when the caller says a person is blind or disabled An extra exemption for each blind person (the filer, and the spouse on a joint return). Where the state's exemption is for a person who is blind or disabled, a disabled person below the state's age limit (if any) qualifies too, one exemption per person either way.
Virginia's values · engine step (compute_state_tax_detail). Sources (Blindness and disability): Va. Code 58.1-322.03 (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Instructions (archived copy) (checked 2026-10-12) - Dependent exemptions and deductions only when the caller lists dependents An amount per dependent subtracted like the personal exemption: the state's flat amount, or the stepped per-exemption amount the filer gets, or the state's own income steps; nothing above an income limit where there is one; a percentage phase-out per income step where there is one; one more for a dependent in an age band or a student up to an age, for a dependent born in the year, and for a disabled dependent; a deduction per dependent beyond the first on joint and head-of-household returns; and a child deduction by an income table for dependents under an age. A head of household's status exemption that already holds one dependent's amount counts one fewer. Where the state says so, the phase-out is measured on the state AGI (the base before deductions).
Virginia's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); Code of Virginia § 58.1-321. Exemptions and exclusions (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions (checked 2026-10-12) - Age subtraction At or above the age: the single amount, or the joint amount on a joint return (both spouses at the household age). In per-person mode, half the joint amount (or the single amount) per qualifying spouse. Plus the low-income amount below the income test; less the military exclusion where the statute says so; limited to the spouse's own income where the statute says so. Where the statute counts income from any source, the taxable remainder of the spouse's own public pension is part of that own income. Where the state says so, the Social Security that offsets a person's amount is that person's own.
Virginia's values · engine step (compute_state_tax_detail). Sources (Age 65+ subtractions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12) - Age deduction against any income The amount per taxpayer at or above the age, reduced dollar for dollar by income (taxable Social Security left out) over the limit; on a joint return the combined amount is reduced once by the joint excess. A person at or above the no-income-test age keeps the full amount. Engine 1.14.1: on a part-year return (Form 760PY, age_py_on) the worksheet's full-year amount, the cap less the whole year's AFAGI excess (age_py_afagi: federal AGI less the year's taxable Social Security), times each person's own ratio (age_py_factor; line 15, "Multiply Column A by Column B").
Virginia's values · engine step (compute_state_tax_detail). Sources (Age 65+ subtractions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12) - Age deduction or disability subtraction only when the caller gives the person facts (a civil service annuity, disability pay, Social Security disability, survivor benefits, an IRA basis or an exception) Each person at or above the age claims either the age deduction or the disability subtraction set aside earlier; the age deduction is counted only for the persons claiming it and reduced once by the joint income excess. Every combination is tried and the largest total subtraction is kept, the age deduction on a tie. The disability subtraction chosen leaves the base. A person at or above the no-income-test age keeps the full amount.
Virginia's values · engine step (compute_state_tax_detail). Sources (Blindness and disability): Va. Code 58.1-322.03 (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Instructions (archived copy) (checked 2026-10-12) - State taxable income Other ordinary income + Social Security, retirement income, conversion and gains left in the base − standard deduction − personal exemption − age subtractions.
engine step (compute_state_tax_detail). Engine convention, no external source: The order of subtraction follows the state forms; each amount is sourced at its own step. - No tax at or below zero State taxable income at or below zero returns a tax of 0 (credits are not refundable), unless the state has a tax computed apart from taxable income that still applies (next step).
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable, so nothing below can make a zero tax negative; each credit is sourced at its own step. - Separate-return scaling married filing separately For the halved-joint rule, taxable income is doubled before the schedule and the result halved.
Virginia's values · engine step (compute_state_tax_detail). Sources (Rate schedule): Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12) - The rate schedule Each bracket's rate on the part of taxable income inside it, summed. No rounding: the result is carried in full precision.
Virginia's values · engine step (apply_state_brackets). Sources (Rate schedule): Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12) - Spouse tax adjustment joint returns with each spouse's own amounts given Joint returns with each spouse's own amounts: each spouse's own income in the base (own wages, their share of the retirement and conversion dollars left, half the joint items, less their own age deduction) less the personal exemption and the 65+ and blind amounts must be positive for both. Above both limits the full amount; otherwise the tax on the joint taxable income less the tax on the two parts the worksheet splits it into. Reported as the two-earner credit.
engine step (compute_state_tax_detail). Sources: 2025 Virginia Form 760 Resident Individual Income Tax Instructions (archived copy) (checked 2026-10-12) - Credits cannot make the tax negative The credits are subtracted and the result floored at zero.
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable; each credit is sourced at its own step. - No tax below the filing threshold While the income in the base after the subtractions (before the age deduction, the standard deduction and the exemptions) is less than the status amount, the tax is zero; separate returns use the single figure. Reported as the low-income tax adjustment.
Virginia's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); Code of Virginia § 58.1-321. Exemptions and exclusions (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions (checked 2026-10-12) - Qualifying surviving spouse qualifying surviving spouse returns A qualifying surviving spouse (
filingStatusqss) is one person on the return, taxed from the single figures with the state's own treatment of the status laid over them: where the state says so, the joint rate schedule, the joint standard deduction, the joint personal exemption, the joint income limits and phase-outs (only those the state sets for joint returns), the married 65+ and blindness amounts, or the head-of-household return; where the state gives the status nothing of its own, the single return. The federal figures the engine derives for the status are the federal qualifying-surviving-spouse ones (the joint standard deduction, the married 65+ amount).
Virginia's values · engine step (state_tax_effective_config). Sources (Rate schedule): Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12) - Railroad Retirement benefits only when the caller gives Railroad Retirement benefits Railroad Retirement benefits are never taxed by a state (45 U.S.C. §231m). Tier 2 (
railroadRetirementTier2) is in the income total the tests use but never in the base. Tier 1 (railroadRetirementTier1) is a part of the gross benefits (socialSecurityGross); its share of the taxable benefits is taken out of the Social Security every state rule sees, so a state that taxes Social Security never reaches it. Where a state's worksheet says so, the benefits reduce a retirement cap or subtraction (ID, IN, MD, ME, MN: both tiers; MI: the taxable railroad benefits); Minnesota's and Utah's Social Security rules test an income without them, Minnesota's, New Jersey's and California's retirement income tests an income without Tier 2; Ohio and Delaware test their own AGI everywhere, which never holds the benefits.
Virginia's values · engine step (compute_state_tax_detail). Sources (Social Security): Code of Virginia § 58.1-322.02. Virginia taxable income; subtractions (checked 2026-10-12) - The capital-loss deduction the state allows With a net capital loss (capitalLoss): the smaller of the loss and the state's limit (the federal $3,000 / $1,500 where the state follows the federal return; MA $2,000, and no more than the interest and dividends); AL the loss less the part carried in, unlimited; PA and NJ none. It comes off the income total the income tests use (and the Social Security worksheets' income); the gross-income filing test (LA) reads the total before it. Engine 1.13.1: with a rental loss (rentalNetIncome below 0, the federal Schedule E line 26 amount) the state allows, the whole loss where the state starts from federal AGI or follows the federal schedule, none in PA and NJ (rental_loss_no_offset): it comes off the same income the same way; a rental profit is other ordinary income.
Virginia's values · engine step (compute_state_tax_detail). Sources (Capital gains): Code of Virginia § 58.1-322. Virginia taxable income of residents (checked 2026-10-12); Code of Virginia § 58.1-320. Imposition of tax (checked 2026-10-12); Code of Virginia §58.1-321 (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Each spouse's own Social Security joint returns On a joint return, each spouse's own Social Security is the spouse's share of the benefits by
spouse.socialSecurityGrosswhen the caller gives it (Tier 1 railroad benefits left out), else half each. It is what the per-spouse rules read: Colorado's per-spouse subtraction, Rhode Island's per-spouse modification, and the Maine, Maryland and other retirement caps reduced by the benefits each spouse received (with each spouse's own railroad benefits where the state counts them).
Virginia's values · engine step (compute_state_tax_detail). Sources (Social Security): Code of Virginia § 58.1-322.02. Virginia taxable income; subtractions (checked 2026-10-12) - Nonrefundable earned income credits SC, UT, DE and VA: a share of the federal EIC, nonrefundable, with the other credits (SC at most $200; DE, or its refundable share, the larger; VA, the larger of it and the credit for low-income individuals ($300 per exemption at a family income within the poverty guideline), or the refundable share, the larger).
Virginia's values · engine step (st_compute). Sources (Deductions, exemptions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); Code of Virginia § 58.1-321. Exemptions and exclusions (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions (checked 2026-10-12) - Refundable state credits The credits paid beyond the tax (reported in refundableCredits; netTax = totalTax less them): earned income credits as a share of the federal EIC with each state's own age band (OK on the 2020 federal credit, DC's own childless schedule, the CalEITC table, MN's Working Family Credit), the NYC EIC and school tax credits, and the property-tax, renter, grocery and senior credits of MA, MI, NJ, ID, HI, NM, OK, AZ, NY, RI, WV, ME, DC, MN, MO, WI, IN and MT, each on its own income measure. Engine 1.13.1: a part-year NYC resident's school tax credits (the Table 2 proration chart and the rate-reduction amount on IT-360.1 line 47; IT-203 lines 60 / 60a for a part-year state resident).
Virginia's values · engine step (state_tax_refundable_credits). Sources (Deductions, exemptions and credits): Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); Code of Virginia § 58.1-321. Exemptions and exclusions (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions (checked 2026-10-12)
Rate schedule
Single
| Taxable income from | to | Rate |
|---|---|---|
| $0 | $3,000 | 2% |
| $3,000 | $5,000 | 3% |
| $5,000 | $17,000 | 5% |
| $17,000 | and up | 5.75% |
Married filing jointly uses the same thresholds as single.
Head of household uses the single schedule.
Married filing separately: one schedule applies to every filing status, so the engine uses it unscaled with the single deduction.
- Code of Virginia § 58.1-320. Imposition of tax, Virginia General Assembly (Code of Virginia, Legislative Information System). Virginia taxes Virginia taxable income at 2% up to $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000 and 5.75% above $17,000, one schedule for every individual regardless of filing status. Checked 2026-10-12.
Deductions, exemptions and credits
- Standard deduction (or the exemption the engine carries in its place): $8,750 single, $17,500 married filing jointly, and the single amount for head of household.
- Personal exemption, subtracted in addition: $930 single, $1,860 MFJ.
- Code of Virginia § 58.1-322.03. Virginia taxable income; deductions, Virginia General Assembly (Code of Virginia, Legislative Information System). For taxable years 2025 and 2026 the Virginia standard deduction is $8,750 single and $17,500 married filing jointly; the statute also grants a $930 deduction per federal personal exemption and an extra $800 exemption per aged or blind taxpayer, which the engine does not carry. Engine 1.7.0: §58.1-322.03: $930 per dependent; §58.1-322.02(4): up to $20,000 of disability income per person (at 65+ instead of the age deduction when larger: engine 1.8.0 S5). Checked 2026-10-12.
- Virginia General Assembly: section58.1-322.02, Virginia General Assembly. Engine 1.7.0: §58.1-322.03: $930 per dependent; §58.1-322.02(4): up to $20,000 of disability income per person (at 65+ instead of the age deduction when larger: engine 1.8.0 S5). Checked 2026-10-12.
- Code of Virginia § 58.1-321. Exemptions and exclusions, Virginia General Assembly (Code of Virginia, Legislative Information System). Engine 1.8.0 (S5): no Virginia tax is imposed while VAGI plus the age deduction is less than $11,950 (single; married filing separately one-half of the joint amount) or $23,900 (joint). Checked 2026-10-12.
- 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions, Virginia Department of Taxation. Earned income credit (engine 1.12.0, refundableCredits): the refundable 20% of the federal EIC. Checked 2026-10-12.
Age 65+ subtractions and credits
- At age 65 or older: $800 is subtracted from the base ($1,600 for a married couple filing jointly when both qualify), against any income. With the spouse's age given, each spouse qualifies on their own age.
- Age deduction at 65 or older: $12,000 per taxpayer ($24,000 MFJ) against any income, reduced by $1 for each $1 of income excluding taxable Social Security above $50,000 (single) / $75,000 (MFJ). On a joint return the combined amount is reduced once.
- Code of Virginia § 58.1-322.03. Virginia taxable income; deductions, Virginia General Assembly (Code of Virginia, Legislative Information System). Each taxpayer aged 65 or older may deduct $12,000 from Virginia income of any kind, reduced $1 for every $1 of adjusted federal AGI (federal AGI minus taxable Social Security/Tier 1 benefits) above $50,000 single or $75,000 married. Checked 2026-10-12.
IRA, 401(k) and private pensions
- No separate retirement-income exclusion: the age deduction (see age 65+) applies against any income, including distributions.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- No Virginia DOR page (Form 760 instructions, Age Deduction Worksheet) could be fetched: www.tax.virginia.gov timed out / failed DNS from this host on 2026-09-27. The worksheet's reduce-once-then-apportion MFJ mechanics cited in state_tax.c are therefore not confirmed from an official page; the statute only states the $1-for-$1 reduction over $75,000 for married taxpayers.
- Code of Virginia § 58.1-322. Virginia taxable income of residents, Virginia General Assembly (Code of Virginia, Legislative Information System). Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies. Checked 2026-10-12.
- Code of Virginia § 58.1-322.03. Virginia taxable income; deductions, Virginia General Assembly (Code of Virginia, Legislative Information System). Each taxpayer aged 65 or older may deduct $12,000 from Virginia income of any kind, reduced $1 for every $1 of adjusted federal AGI (federal AGI minus taxable Social Security/Tier 1 benefits) above $50,000 single or $75,000 married. Checked 2026-10-12.
Public pensions
No separate treatment: public pensions follow the rules for other retirement income above.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- No fetchable official page states in words that non-military government pensions are fully taxable; the treatment follows from the federal-AGI starting point (§58.1-322) and the absence of a general government-pension subtraction in §58.1-322.02 (which lists only military-benefit and Medal of Honor subtractions). Military benefits get their own subtraction (up to $40,000 per person), which the engine applies.
- Code of Virginia § 58.1-322. Virginia taxable income of residents, Virginia General Assembly (Code of Virginia, Legislative Information System). Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies. Checked 2026-10-12.
Military retirement pay
- Military retirement pay is exempt up to $40,000 per taxpayer.
- Military pay the military rule does not exempt is pension income under the general retirement rules.
- Rules are applied per taxpayer at that person's own age when the spouse's age is given. API value:
rules.militaryRetirement.treatment: "capped_exclusion".
- Section58.1 322.02, Code of Virginia. From 2025, up to $40,000 of military benefits per person may be subtracted, at any age. Checked 2026-10-12.
Roth conversions
A conversion is taxed as ordinary income in full. It does not draw any retirement-income exclusion.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- No Virginia page addresses Roth conversions explicitly; the conversion is taxable because it is in federal AGI. The engine lets the conversion use the any-income Age Deduction (age_deduction_any_income), consistent with §58.1-322.03(5)(b) which is not limited to retirement income.
- Code of Virginia § 58.1-322. Virginia taxable income of residents, Virginia General Assembly (Code of Virginia, Legislative Information System). Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies. Checked 2026-10-12.
Capital gains
- Net long-term gain is taxed as ordinary income.
- Short-term gains are ordinary income.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- No fetchable official page states in words that capital gains are taxed as ordinary income; this follows from the federal-AGI starting point and the single rate schedule.
- Code of Virginia § 58.1-322. Virginia taxable income of residents, Virginia General Assembly (Code of Virginia, Legislative Information System). Virginia taxable income starts from federal adjusted gross income, so IRA/401(k)/pension distributions, Roth conversions and long-term capital gains included federally enter the Virginia base as ordinary income unless a specific Virginia subtraction applies. Checked 2026-10-12.
- Code of Virginia § 58.1-320. Imposition of tax, Virginia General Assembly (Code of Virginia, Legislative Information System). Virginia taxes Virginia taxable income at 2% up to $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000 and 5.75% above $17,000, one schedule for every individual regardless of filing status. Checked 2026-10-12.
- Code of Virginia §58.1-321, Virginia General Assembly. The state return starts from federal adjusted gross income (federal taxable income in CO, IA, ND), so the federal capital-loss deduction (up to $3,000, $1,500 married filing separately) and its carryover are in the state base (engine 1.9.0: cap_loss_limit). Checked 2026-10-12.
- 2025 Schedule D (Form 1040), Capital Gains and Losses, Internal Revenue Service. The federal return deducts a net capital loss up to $3,000 ($1,500 married filing separately) on Form 1040 line 7a; a state that starts from federal adjusted gross income or federal taxable income carries that deduction. Checked 2026-10-12.
Blindness and disability
- An extra exemption of $800 for each person who is blind (the filer, and the spouse on a joint return).
- The API applies these through its
blind,disabled,spouse.blindandspouse.disabledfields; absent means false.
- Va. Code 58.1-322.03, Virginia General Assembly. $800 more for each blind taxpayer, as for each aged one. Engine 1.7.0: §58.1-322.03: $930 per dependent; §58.1-322.02(4): up to $20,000 of disability income per person (at 65+ instead of the age deduction when larger: engine 1.8.0 S5). Checked 2026-10-12.
- Virginia General Assembly: section58.1-322.02, Virginia General Assembly. Engine 1.7.0: §58.1-322.03: $930 per dependent; §58.1-322.02(4): up to $20,000 of disability income per person (at 65+ instead of the age deduction when larger: engine 1.8.0 S5). Checked 2026-10-12.
- 2025 Virginia Form 760 Resident Individual Income Tax Instructions (archived copy), Virginia Department of Taxation (archived copy). Engine 1.8.0 (S5): a taxpayer may claim the age deduction or the disability income subtraction, whichever benefits more; on a joint return each spouse chooses (the Age Deduction Worksheet then counts only the spouses claiming the deduction). Checked 2026-10-12.
Part-year and nonresident returns
- Part-year resident (Form 760PY): the tax on the state's own income (what was received while a resident, plus the state-source income while a nonresident), with the deductions and exemptions the form prorates scaled by its ratio (prorated by days).
- Nonresident (Form 763): the tax a full-year resident would owe on all the year's income, times the state's income ratio.
- The ratio: the federal AGI of the state's income over the federal AGI of the whole year, rounded to 3 places, at most 1.
- Prorated on a part-year return: the standard deduction, the personal exemptions, the age-65 subtraction or exemption, the retirement exclusion caps, dependent exemptions.
- Part-year (760PY): the standard deduction × the income percentage (one place of a percent); exemptions and the age deduction × the days factor (three places). Nonresident (763): taxable income as a resident × the allocation percentage, then the rate schedule.
- A nonresident's retirement income is not taxable by the state (4 U.S.C. §114); the API refuses it in
residency.stateIncome. The credit for tax paid to another state and the earned income credits on these returns are not computed.
Married couples whose residency differs (engine 1.13.0)
With residency.spouse on a joint request, each allowed treatment is calculated and reported in residency.couple; tax is the required one, else the state's default, else the couple's residency.election, else the joint return the request's mfj names. Each rule is quoted from the state's instructions (engine 1.14.0: and its statutes, regulations, bulletins and other official guidance) in the sources below.
| Spouses | Virginia's rule |
|---|---|
| One spouse a full-year resident, the other a part-year resident | a joint part-year / nonresident return is required; each spouse prorates their own exemptions and age amounts by their own days. |
| One spouse a full-year resident, the other a nonresident | separate returns, unless the couple elects a joint resident return (both taxed as full-year residents). |
| One spouse a part-year resident, the other a nonresident | a joint part-year / nonresident return, unless the couple elects separate returns; the joint return is not calculated: no Virginia source says on which form (760PY or 763), or how, a joint return combines a part-year spouse's resident-period income with a nonresident spouse's Virginia-source income. |
| Both part-year residents, different resident periods | a joint part-year / nonresident return, unless the couple elects separate returns; each spouse prorates their own exemptions and age amounts by their own days. |
| Both nonresidents, only one with income from the state | Form 763 Filing Status 3 (one return with the spouse's exemption) when the spouse without Virginia income has no income from any source; otherwise a separate return (Filing Status 4). |
- 2025 Virginia Form 760PY Resident Individual Income Tax Instructions for Part-Year Residents (Wayback copy), Virginia Department of Taxation. Part-year / nonresident return (engine 1.12.0, residency): PART-YEAR (760PY) = method D: only income received while a Virginia resident (plus VA-source income) is taxed; standard deduction prorated by income ratio; personal/dependent exemptions and age deduction prorated by DAYS via the Ratio Schedule; itemized deductions limited to those paid while resident. NONRESIDENT (763) = method R variant: Virginia taxable income is computed as if a resident (line 15, full deductions/exemptions/age deduction), multiplied by the Nonresident Allocation Percentage (line 16) to get nonresident taxable incom Checked 2026-10-01.
- 2025 Virginia Form 763 Nonresident Income Tax Return Instructions (Wayback copy), Virginia Department of Taxation. Part-year / nonresident return (engine 1.12.0, residency): PART-YEAR (760PY) = method D: only income received while a Virginia resident (plus VA-source income) is taxed; standard deduction prorated by income ratio; personal/dependent exemptions and age deduction prorated by DAYS via the Ratio Schedule; itemized deductions limited to those paid while resident. NONRESIDENT (763) = method R variant: Virginia taxable income is computed as if a resident (line 15, full deductions/exemptions/age deduction), multiplied by the Nonresident Allocation Percentage (line 16) to get nonresident taxable incom Checked 2026-10-01.
- 2025 Form 760PY Instructions (Virginia Part-Year Resident Income Tax Return), via web.archive.org, Virginia Department of Taxation. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-06.
- Code of Virginia § 58.1-324 Married individuals, Virginia General Assembly (LIS). Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
- 23VAC10-110-170 Husband and wife, Virginia Department of Taxation (Virginia Administrative Code, via LIS). Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
- 2025 Form 760PY Instructions, Virginia Department of Taxation. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-06.
- 2025 Form 763 Nonresident Instructions, Virginia Department of Taxation. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-06.
- Ruling of the Tax Commissioner P.D. 23-14 (Jan. 23, 2023) - Residency: Part Year - Filing Required When Moving Out Of Virginia, Virginia Department of Taxation. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-06.
Worked examples
Computed by the engine for the fixed households below (the same ones for every state, so states compare directly). Federal tax is not supplied, so a federal-tax deduction is not taken; the income tests use the sum of the components as income.
| Household (engine inputs) | State tax |
|---|---|
| Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain | $2,877.40 |
| Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain | $4,862.30 |
| Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion | $5,510.90 |
| Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable) | $1,182.30 |
| Single, 58: $36,000 military retirement pay and $30,000 wages | $910.90 |
| Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given | $1,343.30 |
Line by line
The intermediate lines the engine records while it computes each example (its detail record, printed as it comes out; lines that are zero are left out). The engine's documentation build checks that the lines add up to the taxable income and the tax, for every state, filing status and a grid of households. Each line links the engine step that produces it.
Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain: $2,877.40
| Line | Amount |
|---|---|
| Income total used by the income tests | $82,000 |
| + Other ordinary income in the base | $10,000 |
| + Retirement income in the base | $50,000 |
| + Long-term gain in the base | $5,000 |
| − Standard deduction | $8,750 |
| − Personal exemption | $930 |
| − Age subtractions and deductions | $800 |
| = State taxable income | $54,520 |
| Tax from the rate schedule | $2,877.40 |
| = Tax before credits | $2,877.40 |
| = Tax | $2,877.40 |
Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain: $4,862.30
| Line | Amount |
|---|---|
| Income total used by the income tests | $144,000 |
| + Other ordinary income in the base | $20,000 |
| + Retirement income in the base | $80,000 |
| + Long-term gain in the base | $10,000 |
| − Standard deduction | $17,500 |
| − Personal exemption | $1,860 |
| − Age subtractions and deductions | $1,600 |
| = State taxable income | $89,040 |
| Tax from the rate schedule | $4,862.30 |
| = Tax before credits | $4,862.30 |
| = Tax | $4,862.30 |
Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion: $5,510.90
| Line | Amount |
|---|---|
| Income total used by the income tests | $110,000 |
| + Other ordinary income in the base | $60,000 |
| + Roth conversion in the base | $50,000 |
| − Standard deduction | $8,750 |
| − Personal exemption | $930 |
| = State taxable income | $100,320 |
| Tax from the rate schedule | $5,510.90 |
| = Tax before credits | $5,510.90 |
| = Tax | $5,510.90 |
Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable): $1,182.30
| Line | Amount |
|---|---|
| Income total used by the income tests | $95,500 |
| + Retirement income in the base | $30,000 |
| + Roth conversion in the base | $40,000 |
| − Standard deduction | $17,500 |
| − Personal exemption | $1,860 |
| − Age subtractions and deductions | $25,600 |
| = State taxable income | $25,040 |
| Tax from the rate schedule | $1,182.30 |
| = Tax before credits | $1,182.30 |
| = Tax | $1,182.30 |
Single, 58: $36,000 military retirement pay and $30,000 wages: $910.90
| Line | Amount |
|---|---|
| Income total used by the income tests | $66,000 |
| Military pay excluded (not in the base) | $36,000 |
| + Other ordinary income in the base | $30,000 |
| − Standard deduction | $8,750 |
| − Personal exemption | $930 |
| = State taxable income | $20,320 |
| Tax from the rate schedule | $910.90 |
| = Tax before credits | $910.90 |
| = Tax | $910.90 |
Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given: $1,343.30
| Line | Amount |
|---|---|
| Income total used by the income tests | $85,500 |
| + Other ordinary income in the base | $10,000 |
| + Retirement income in the base | $50,000 |
| − Standard deduction | $17,500 |
| − Personal exemption | $1,860 |
| − Age subtractions and deductions | $12,800 |
| = State taxable income | $27,840 |
| Tax from the rate schedule | $1,343.30 |
| = Tax before credits | $1,343.30 |
| = Tax | $1,343.30 |
After 2026: how the amounts move
A request with projection (API) estimates a later tax year from these rules: every
dollar amount and age test below moves the way Virginia's law moves it. Rates and the rules themselves stay the 2026 ones
(how projection works).
| Amounts (engine fields) | After 2026 | What the law says, and the source |
|---|---|---|
brackets_single (the single rate schedule's thresholds), brackets_mfj (the mfj rate schedule's thresholds) | Fixed in law: held at the rules-year amount in every later year. | Code 58.1-320 imposes 2% to $3,000, 3% to $5,000, 5% to $17,000 and 5.75% above $17,000 (from 1990), one schedule for all filers; no inflation adjustment.
|
std_deduction_single, std_deduction_mfj | Enacted schedule: 2027: std_deduction_single $9,200, std_deduction_mfj $18,400; 2028: std_deduction_single $9,300, std_deduction_mfj $18,600; 2029: std_deduction_single $9,300, std_deduction_mfj $18,600; 2030: std_deduction_single $3,000, std_deduction_mfj $6,000; held at the 2030 value after 2030. | Code 58.1-322.03(1)(b) (as amended in 2026): $8,750/$17,500 for 2025-2026, $9,200/$18,400 for 2027, $9,300/$18,600 for 2028-2029, and $3,000/$6,000 for taxable years beginning on and after January 1, 2030 (the pre-2019 amounts); MFS half. No indexing.
|
personal_exemption_single, personal_exemption_mfj, dep_exemption, senior_subtraction_single, senior_subtraction_mfj, blind_exemption | Fixed in law: held at the rules-year amount in every later year. | Code 58.1-322.03(2): $930 per federal personal exemption (taxpayer, spouse, dependents) and an additional $800 per aged or blind taxpayer; fixed amounts.
|
senior_subtraction_min_age | Attained age: the same age in every year. | The $800 additional exemption goes to an aged taxpayer as defined in IRC 63(f), i.e. age 65 by year end: a fixed attained age.
|
retirement_income_exclusion_single, retirement_income_exclusion_mfj, retirement_exclusion_income_limit, retirement_exclusion_income_limit_mfj | Fixed in law: held at the rules-year amount in every later year. | Code 58.1-322.03(5): a $12,000 age deduction per person 65+, reduced dollar for dollar above adjusted federal AGI of $50,000 single / $75,000 married; fixed amounts.
|
retirement_exclusion_min_age | Attained age: the same age in every year. | The income-tested age deduction is for individuals who have attained 65: a fixed attained age.
|
age_deduction_no_test_age | Birth-year cutoff (born in 1938 or earlier): age 88 in 2026, one year older each later year. | The age deduction has no income test for individuals born on or before January 1, 1939, a birth-date cutoff: in 2026 that is age 88 (87 only for a January 1, 1939 birthday), rising one year per tax year.
|
military_cap | Fixed in law: held at the rules-year amount in every later year. | Code 58.1-322.02(18)(c): up to $40,000 of military benefits for taxable years beginning on and after January 1, 2025; no adjustment.
|
dis_income_cap | Fixed in law: held at the rules-year amount in every later year. | Code 58.1-322.02(4): up to $20,000 of disability income (IRC 22(c)(2)(B)(iii)); fixed.
|
dis_income_max_age | Attained age: the same age in every year. | The disability subtraction cannot be combined with the age deduction (available from 65), so the engine applies it below 65: an attained-age test.
|
no_tax_below_single, no_tax_below_mfj | Fixed in law: held at the rules-year amount in every later year. | Code 58.1-321: no tax when VAGI plus the age deduction is less than $11,950 single / $23,900 married (since 2012); fixed.
|
sta_max, sta_full_lower_min, sta_full_taxable_min | Fixed in law: held at the rules-year amount in every later year. | The Spouse Tax Adjustment worksheet caps the adjustment at $259 and gives it in full when the smaller spouse income exceeds $17,000 and joint taxable income $34,000; the figures derive from the fixed 58.1-320 schedule (5.75% bracket from $17,000), so they are fixed while that schedule is.
|
cap_loss_limit, cap_loss_limit_mfs | Fixed in law: held at the rules-year amount in every later year. | The state follows the federal net capital loss limit of IRC 1211(b): $3,000 ($1,500 MFS), a fixed amount with no inflation adjustment.
|
lic_per_exemption | Fixed in law: held at the rules-year amount in every later year. | Va. Code 58.1-339.8: $300 per exemption, a dollar amount with no adjustment clause: fixed in law.
|
lic_poverty_base, lic_poverty_step | Indexed: the federal poverty guidelines (HHS), adjusted each year by the CPI-U; the increase rounded to the nearest $10. | The credit's income test is the federal poverty guideline for the family's size for the tax year (the 2025 instructions print the 2025 guidelines); the engine carries the 2026 HHS guidelines ($15,960 for one, $5,680 for each more).
|
Enacted for later years, not applied by the projection
None found: the research found no change enacted for years after 2026 beyond the schedules above.
What the engine does not calculate, and known approximations
- Filers born on or before January 1, 1939 keep the full age deduction regardless of income; the engine income-tests everyone.
- Married filing separately is tested against the single $50,000 limit rather than the couple's combined income.
- The Spouse Tax Adjustment needs each spouse's own income: it is applied when the caller gives the spouse's own amounts (the joint items, such as interest and gains, split evenly); without them no adjustment is given (at most $259 too much tax).
- The no-tax threshold follows the statute (VAGI plus the age deduction, i.e. before it); the booklet's shorthand compares line 9 after the age deduction, which would exempt a few more filers 65 and older.
- The child and dependent care expense deduction needs expenses and is not calculated. The credit for low-income individuals uses the 2026 federal poverty guidelines (Virginia's 2026 instructions are not published; the 2025 ones print the 2025 guidelines); its other disqualifiers (the National Guard, basic military pay and federal and state employee subtractions, and a filer claimed as someone's dependent) are not inputs. Sources: Code of Virginia § 58.1-322.03. Virginia taxable income; deductions (checked 2026-10-12); Virginia General Assembly: section58.1-322.02 (checked 2026-10-12); Code of Virginia § 58.1-321. Exemptions and exclusions (checked 2026-10-12); 2025 Virginia Form 760 Resident Individual Income Tax Return Instructions (checked 2026-10-12).
- Married couples whose residency differs (engine 1.13.0): when one spouse is a part-year resident and the other a nonresident, the joint return is not calculated: no Virginia source says on which form (760PY or 763), or how, a joint return combines a part-year spouse's resident-period income with a nonresident spouse's Virginia-source income. Sources: 2025 Virginia Form 760PY Resident Individual Income Tax Instructions for Part-Year Residents (Wayback copy) (checked 2026-10-01); 2025 Virginia Form 763 Nonresident Income Tax Return Instructions (Wayback copy) (checked 2026-10-01); 2025 Form 760PY Instructions (Virginia Part-Year Resident Income Tax Return), via web.archive.org (checked 2026-10-06); Code of Virginia § 58.1-324 Married individuals (checked 2026-10-12); 23VAC10-110-170 Husband and wife (checked 2026-10-12); 2025 Form 760PY Instructions (checked 2026-10-06); 2025 Form 763 Nonresident Instructions (checked 2026-10-06).
What the engine does not calculate for any state (itemized deductions, credits beyond those listed, part-year residents, and more) is listed on the calculation order page.
Verification
Worksheet-tested Golden and unit tests follow the Form 760 Age Deduction Worksheet (lines 9 to 15); engine 1.8.0 (S5) tests (backend/tests/test_state_tax_180_s5.c, test_state_formmap_fm6.c) replay the Spouse Tax Adjustment Worksheet, the §58.1-321 no-tax threshold and the choice between the age deduction and the disability subtraction.
- Golden scenarios (hand-computed expected tax, asserted to within $1):
V01,VAANY1,VACONV1. - State-specific unit tests:
test_mfs_one_schedule_states,test_va_age_deduction_any_income,test_compute_federal,test_va_pp_joint,test_va_pn,test_va_nn1,test_va_sta_c_api,test_va_no_tax_threshold,test_va_age_or_disability_household,test_block_zero_is_170,test_compose_with_state_rules,test_replay_va_rp,test_military_tiers,test_va_age_deduction_one_spouse,test_va,test_worked_ratios,test_engine_paths,test_va_exemptions. - Structural tests covering every state: 9.
- State forms and worksheets followed in the test derivations: Form 760 Age Deduction Worksheet; Form 760 Spouse Tax Adjustment Worksheet (line 17); Form 760 line 9 filing threshold (Va. Code §58.1-321); Form 760 line 4 / Schedule ADJ line 5 (age deduction or disability subtraction).
Social Security
Social Security benefits are fully exempt: none of the federally taxable amount enters the state base.
API value:
socialSecurityRule: "exempt". The engine's input is the federally taxable amount; income tests use the sum of the income components as the adjusted-gross-income proxy.