2025 760PY Schedule of Income
Virginia Schedule of Income for Part-Year Resident Individual Income Tax Return
Download or Print 2025 Virginia 760PY Schedule of Income
Use the embedded PDF viewer above to preview the 2025 760PY Schedule of Income and access any PDF tools available in your browser. The large buttons below the viewer provide another way to download, print, or email yourself a link to this page. Prior-year versions of this PDF are available further down the page.
About Virginia 760PY Schedule of Income
The Virginia 760PY Schedule of Income is used with Form 760PY to separate income and adjustments between the periods when you were a Virginia resident and when you were not. Complete the schedule before beginning your part-year resident income tax return, then attach it to Form 760PY.
The two-page PDF contains three parts. Part 1, Income Distribution, starts with amounts from your federal return and separates them into resident and nonresident periods. Part 2 contains the Prorated Exemptions Worksheet, and Part 3 asks for information about the state you moved from or to.
All filers complete Section A of Part 1. If you use Filing Status 4, also complete Section B for your spouse. The Form 760PY instructions explain how to complete each part, provide the personal exemption ratio schedule, and identify the amounts to transfer to your return.
Virginia 760PY Schedule of Income PDF Files by Year
Click any of the Virginia 760PY Schedule of Income PDF links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
Related Virginia Part-Year Resident Income Tax Forms
Need to download more state income tax forms? View the 2025 Virginia part-year resident tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760PY | Part-Year Resident Individual Income Tax Return |
| Form 760PY Instructions | Part-Year Resident Individual Income Tax Instructions |
| Schedule 760PY ADJ | Schedule of Adjustments for Part-Year Residents |
| Schedule A | Virginia Itemized Deductions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 Virginia 760PY Schedule of Income.
When is the 2025 Virginia 760PY Schedule of Income due?
The Schedule of Income is filed with Form 760PY. For tax year 2025, Virginia part-year resident income tax returns are generally due May 1, 2026. Review the filing and extension guidance in the Form 760PY instructions if you need more time to file.
Who should complete the 760PY Schedule of Income?
Taxpayers filing Form 760PY must complete the Schedule of Income before entering federal adjusted gross income on the return. All filers complete Part 1, Section A. Filers using Filing Status 4 also complete Section B for their spouse.
Does the Schedule of Income include the prorated exemptions worksheet?
Yes. Part 2 on the second page contains the Prorated Exemptions Worksheet. Use it with the personal exemption ratio schedule in the Form 760PY instructions to calculate exemptions based on the portion of the year you resided in Virginia. Part 3 on the same page records moving information for you and your spouse, if applicable.
Where can I find the 760PY Schedule of Income instructions?
The Form 760PY instructions include the Schedule of Income line instructions beginning on printed page 18 of the 2025 booklet. Refer to those instructions when separating income, completing the exemptions worksheet, and transferring amounts to Form 760PY.
Is the Schedule of Income the same as Schedule 760PY ADJ?
No. The Schedule of Income separates income between your resident and nonresident periods and includes the prorated exemptions worksheet. Schedule 760PY ADJ is a separate schedule used for Virginia adjustments and certain credits or other amounts when the Form 760PY instructions direct you to complete it.
Last updated: October 26, 2026
References:
- 2025 Virginia Schedule of Income, Form 760PY. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 760PY Part-Year Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Individual Income Tax Forms. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.