Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 27

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Appendix B – Business Rules
Form 760CG
Rule
Business Rules
Number
760-001
Schedule OSC must be present when Out of state credit is claimed on Form 760CG Line 25.
760-003
Birth Date for Primary Taxpayer and/or Secondary Taxpayer must be present.
760-004
Federal Form 1040, or 1040A or 1040EZ must be present.
Primary SSN (PSSN) or Secondary SSN (SSSN) cannot duplicate the PSSN or SSSN of a previously
760-007
accepted return for the tax year being filed.
760-014
The same SSN cannot be used for the Primary SSN and Secondary SSN on a return.
760-019
Secondary SSN is required for Filing Status "2" and "3".
760-020
Schedule CR/CG must be present when CR Credits are claimed on Form 760CG Line 27.
Total VAGI on Form 760CG Line 9 must equal Federal Adjusted Gross Income Line 1 plus Additions on
Form 760CG Line 2 minus Primary and Secondary Taxpayer Qualifying age deduction on Form 760CG
760-022
Line 4A and/or Line 4B minus Social Security Act/Tier 1 Railroad Retirement Act benefits on Form 760CG
Line 5 minus State Income Tax overpayment on Form 760CG Line 6 minus Subtractions on Form 760CG
Line 7.
Credit for Low Income on Form 760CG Line 24 must equal the Credit for Low Income Individuals amount
760-023
claimed on Schedule ADJ/CG Line 17.
The sum of Spouse Tax Adjustment on Form 760CG Line 18 plus Tax Credit for Low Income Individuals
or Earned Income Credit from Form 760CG Line 24, plus Credit for tax paid to another state from Form
760-024
760CG Line 25, plus the Credit for Political Contributions from 760CG Line 26, plus the Total
Nonrefundable Credits from Schedule CR Section 2 Line 1A cannot be greater than the Amount of Tax on
Form 760CG Line 17.
760-026
Schedule ADJ/CG must exist when Additions on Form 760CG Line 2 are greater than zero.
760-027
Additions on Form 760CG Line 2 must equal the Total Additions claimed on Schedule ADJ/CG Line 3.
760-028
Schedule ADJ/CG must exist when Deductions on Form 760CG Line 14 are greater than zero.
Deductions from VAGI on Form 760CG Line 14 must equal the Total Deductions claimed on Schedule
760-029
ADJ/CG Line 9.
Exemptions on Form 760CG Line 13 must equal the Sum of total from Exemption Section A multiplied by
760-030
$930 plus Exemption Section B multiplied by $800.
760-038
Vendor ID must be a valid/approved ID.
760-044
Secondary SSN must not be present when Filing Status equals "1".
760-045
Federal Head of Household on Form 760CG may only be marked when Filing Status equals "1".
760-048
ERO PIN must not be present for on-line return.
Standard/Itemized Deductions on Form 760CG Line 12 must equal Itemized Deductions Line 10 minus
760-050
State/Local Income Tax Line 11.
Standard Deduction amount on Form 760CG Line 12 must not be greater than the maximum amount
760-051
allowed based on the filing status.
Amount of Tax on Form 760CG Line 17 and Net Tax on Form 760CG Line 19 must equal zero or null
760-058
when Total VAGI Line 9 is less than the Filing Threshold.
Virginia Taxable Income on Form 760CG Line 16 must be the difference between Virginia Adjusted Gross
760-059
Income Line 9 minus Standard/Itemized Deduction Line 12, minus Exemptions Line 13 and minus
Deductions Line 14.
The Tax Amount on Form 760CG Line 17 must equal the amount of tax computed using the Tax Rate
760-060
Schedule for the tax year being filed.
Bank Account Number and the Bank Routing Number must be present when Direct Bank Deposit option is
760-070
selected for the Refund.
760-071
Direct Bank Deposit Checkbox or Refund Check Checkbox must be marked if Refund is greater than zero.
760-080
Schedule ADJ/CG must exist when Subtractions on Form 760CG Line 7 are greater than zero.
760-081
Subtractions on Form 760CG Line 7 must equal the Total Subtractions on Schedule ADJ/CG Line 7.
760-082
Spouse Tax Adjustment on Form 760CG Line 18 may not exceed $259.00.
760-083
Filing Status must equal "2" to claim the Spouse Tax Adjustment on Form 760CG Line 18.
The total Virginia State Income tax withholdings on Form 760CG Line 20A and/or Line 20B must be equal
760-090
to or less than the sum of Virginia State Withholdings on Form W-2, Form W-2G, Form 1099-R, Form
1099-G, Form 1099-MISC, Form 1099-INT, Form 1099-DIV and Schedule VK-1.
Individual Income e-File Guide – Tax Year 2015
Rev. 10/26/15
Page 26

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