2018 Virginia Schedule A
Itemized Deductions
Taxpayers claiming itemized deductions on the Virginia return must complete
Virginia Schedule A and enclose this new schedule with the Virginia return.
Your Name Your SSN
Medical
and
Dental
Expenses
Caution: Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses.
...............................................................
1
.00
2 Enter adjusted gross income from federal
return.
................................................. 2 .00
3 Multiply line 2 by 7.5% (0.075).
.............................................................. 3 .00
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-.............................................................. 4 .00
Taxes You
Paid
5 State and local taxes
a State and local income taxes or general sales taxes. If you are claiming
a deduction for general sales taxes instead of income taxes, check this
box.
....................................................................................... 5a .00
b State and local real estate taxes.
.................................................. 5b .00
c State and local personal property taxes.......................................... 5c .00
d Add lines 5a through 5c.
............................................................. 5d .00
e Enter the smaller of line 5d or $10,000 ($5,000 if married ling
separately).
............................................................................. 5e .00
6
Other deductible taxes. List type and amount.
6 .00
7 Add lines 5e and 6.
....................................................................................................................... 7 .00
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 check this box. ...........
a Home mortgage interest and points reported to you on federal Form
1098. ..................................................................................... 8a .00
b
Home mortgage interest not reported to you on federal Form 1098. If paid
to the person from whom you bought the home and show that person’s
name, identifying no., and address.
8b .00
c Points not reported to you on federal Form 1098.
............................ 8c .00
d Reserved.
e Add lines 8a through 8c.
............................................................. 8e .00
9 Investment interest.
.......................................................................... 9 .00
10 Add lines 8e and 9.
....................................................................................................................... 10 .00
Gifts to
Charity
11 Gifts by cash or check. ........................................................................ 11 .00
12 Other than by cash or check..
................................................................ 12 .00
13 Carryover from prior year.
..................................................................... 13 .00
14 Add lines 11 through 13..
................................................................................................................ 14 .00
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 .00
Other Itemized
Deductions
16
Other. List type and amount.
16 .00
Total Itemized
Deductions 17 Add the amounts from Lines 4, 7, 10,14, 15, and 16 and enter here. ............................................................... 17 .00
Line items on Virgina Schedule A are dened in federal law and are explained
in the instructions for Federal Schedule A (Form 1040).
*VASCHA118888*
VA Dept. of Taxation 2601053 VA Sch A Rev. 04/20
State and Local Income Taxes Claimed on Schedule A
Taxpayers are allowed to deduct their real and personal property taxes rst before deducting any income taxes. This will
minimize the amount on Line 11 of the Form 760, Line 12 of the Form 760PY, or Line 11 of the Form 763.
If Schedule A, Line 5d is equal to or less than $10,000 ($5,000 if married ling separately), then enter the amount of state
and local taxes reported on Schedule A, Line 5a on Line 11 of Form 760, Line 12 of the Form 760PY, or Line 11 of the Form
763 and proceed to Line 12 of Form 760, Line 13 of the Form 760PY, or Line 12 of the Form 763 (See Example 1).
If Schedule A, Line 5d is greater than $10,000 ($5,000 if married ling separately), add Schedule A, Lines 5b and 5c:
If the result is greater than or equal to $10,000 ($5,000 if married ling separately), enter $0 on Line 11 of Form
760, Line 12 of the Form 760PY, or Line 11 of the Form 763 (See Example 2).
If the result is less than $10,000 ($5,000 if married ling separately), subtract the sum of Lines 5b and 5c from
Line 5e and enter result on Line 11 of Form 760, Line 12 of the Form 760PY, or Line 11 of the Form 763 (See
Example 3).
Example 1
Schedule A Form 760 or Form 763 Form 760PY
Line 5a* Line 5b Line 5c Line 5d Line 5e Line 10 Line 11 Line 11 Line 12
4,000 2,000 2,000 8,000 8,000 25,000 4,000 25,000 4,000
*State & Local Income Tax
The amount in Line 5d, $8,000, is less than $10,000, so you would take the $4,000 from Line 5a, enter it on Line 11 of Form
760, Line 12 of the Form 760PY, or Line 11 of the Form 763 and proceed to Line 12 of Form 760, Line 13 of the Form 760PY,
or Line 12 of the Form 763.
Example 2
Schedule A Form 760 or Form 763 Form 760PY
Line 5a* Line 5b Line 5c Line 5d Line 5e Line 10 Line 11 Line 11 Line 12
3,000 12,000 2,000 17,000 10,000 25,000 0 25,000 0
*State & Local Income Tax
The amount in Line 5d, $17,000, is greater than $10,000, so you would add the $12,000 from Line 5b to the $2,000 from
Line 5c. The resulting $14,000 is greater than $10,000, so you would enter $0 on Line 11 of Form 760, Line 12 of the Form
760PY, or Line 11 of the Form 763.
Example 3
Schedule A Form 760 or Form 763 Form 760PY
Line 5a* Line 5b Line 5c Line 5d Line 5e Line 10 Line 11 Line 11 Line 12
5,000 7,000 1,000 13,000 10,000 25,000 2,000 25,000 2,000
*State & Local Income Tax
The amount in Line 5d, $13,000, is greater than $10,000, so you would add the $7,000 from Line 5b to the $1,000 from
Line 5c. The resulting $8,000 is less than $10,000, so you would enter $2,000 on Line 11 of Form 760, Line 12 of the Form
760PY, or Line 11 of the Form 763.
Mortgage Insurance Premiums
Under emergency legislation enacted by the 2020 General Assembly, Virginia’s date of conformity to the terms of the
Internal Revenue Code will advance from December 31, 2018 to December 31, 2019.
The federal legislation extends for three years tax provisions, commonly known as “extenders,” which generally expired at
the end of 2017. Advancing the date of conformity to December 31, 2019, will allow Virginia to conform to these extenders.
One extender deals with the treatment of qualied mortgage insurance premiums as interest for purposes of the mortgage
interest deduction.
For Taxable Y
ear 2018, qualified mortgage insurance premiums reported in the Interest You Paid section of your
federal Schedule A must be entered on Line 16 in the Other Itemized Deductions section of your Virginia Schedule A.