Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 30

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Form 760PY
Virginia Adjusted Gross Income on 760PY Line 10 Column A and/or B must equal Adjusted Gross Income
on Form 760PY Line 1 Column A and/or B plus the sum of Additions to Adjusted Gross Income on Form
760PY Line 2 Column A and/or B minus the Primary and Secondary Taxpayer Qualifying age deduction on
760PY-200
Form 760PY Line 4 Column A and/or B minus the Social Security Act/Tier 1 Railroad Retirement Act
benefits on Line 5, Column A and/or B minus State and local income tax refund on Line 6 Column A and/or
B minus Income attributable to period of residence outside Virginia on Line 7 Column A and/or B minus the
sum of Subtractions from Adjusted Gross Income on Line 8 Column A and/or B.
The Virginia Itemized Deductions on Form 760PY Line 13 Column A and/or B must equal Itemized
Deductions paid while a Virginia resident on Form 760PY Line 11 Column A and/or B minus State and local
760PY-210
income taxes paid while a Virginia resident and claimed on Federal Schedule A on Form 760PY Line 12
Column A and/or B.
Standard Deduction amount on Form 760PY Line 13 Column A and/or B must not be greater than the
760PY-220
maximum amount allowed based on the filing status.
Total Tax on Form 760PY Line 19 must equal zero or null when Virginia Adjusted Gross Income on Line 10
760PY-230
is less than the Filing Threshold.
Virginia Taxable Income on Form 760PY Line 17 Column A and/or B must equal the Virginia Adjusted
Gross Income on Form 760PY Line 10 Column A and/or B minus the Virginia Itemized/Standard Deduction
760PY-240
on Form 760PY Line 13 Column A and/or B minus the Prorated exemption amount on Form 760PY Line 14
Column A and/or B and minus the Deductions on Form 760PY Line 15 Column A and/or B.
The Tax Amount on Form 760PY Line 18 Column A and/or B must equal the amount of tax computed using
760PY-250
the Tax Rate Schedule for the tax year being filed.
The total Virginia State Income tax withholdings on Form 760PY Line 20a and/or Line 20b must be equal to
760PY-260
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.
Credit for Low Income on Form 760PY Line 24 must equal the Credit for Low Income Individuals amount
760PY-270
claimed on Schedule 760PY ADJ Line 17.
760PY-280
Schedule OSC/CG must be present when Out of state credit is claimed on Form 760PY Line 25.
760PY-290
Schedule CR/CG must be present when CR Credits are claimed on Form 760PY Line 27.
The sum of Tax Credit for Low Income Individuals or Virginia Earned Income Credit on Form 760PY Line
24 plus the sum of Total Credit for taxes paid to another state on Form 760PY Line 25 plus the Credit for
760PY-310
Political Contributions Line 26 plus the Total Nonrefundable Credits from Schedule CR/CG Section 2 Line
1A cannot be greater than the Total Tax on Form 760PY Line 19.
The Addition to Tax, Penalty and interest on Form 760PY Line 34 must equal Total Addition to Tax, Penalty
760PY-320
and Interest from Form 760PY ADJ Line 21.
Additions on Form 760PY Line 2 Column A and/or B must equal Total Additions from Form 760PY ADJ
760PY-340
Line 3 Column A and/or B.
Subtractions on Form 760PY Line 8 Column A and/or B must equal Total Subtractions from Form 760PY
760PY-350
ADJ Line 7 Column A and/or B.
Deductions on Form 760PY Line 15 must equal Total Deductions from 760PY ADJ Line 9 Column A and/or
760PY-360
B.
760PY-370
Birth Date for Primary Taxpayer and/or Secondary Taxpayer must be present.
Schedule VAC/CG must exist when VA College Savings Plan Contributions on Form 760PY Line 32 are
760PY-380
greater than zero.
VA College Savings Plan Contributions on Form 760PY Line 32 must equal the Total Amount claimed on
760PY-381
Schedule VAC/CG Section 1.
Schedule VAC/CG must exist when Other Voluntary Contributions on Form 760PY Line 33 are greater than
760PY-390
zero.
Other Voluntary Contributions on Form 760PY Line 33 must equal the Total Voluntary Contributions
760PY-391
claimed on Schedule VAC/CG Section 2 Line 14.
Individual Income e-File Guide – Tax Year 2015
Rev. 10/26/15
Page 29

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