2025 Schedule A Instructions
Virginia Itemized Deductions Instructions
Download or Print 2025 Virginia Schedule A Instructions
Use the embedded PDF viewer above to preview the 2025 Schedule A Instructions 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 Schedule A Instructions
Virginia Schedule A instructions explain how to complete Schedule A and calculate Virginia itemized deductions. Use this booklet to apply Virginia rules to federal itemized deductions, complete the required worksheets, and determine the amount to report on Form 760, Form 760PY, or Form 763.
You must claim the same type of deductions on your Virginia return that you claimed on your federal return. The instructions explain how to allocate deductions when spouses file separate Virginia returns and how part-year residents limit deductions to expenses paid during their Virginia residency period.
The booklet covers the Conformity Worksheet, the Limited Itemized Deduction Worksheet, and Virginia exceptions for medical expenses, state and local taxes, real and personal property taxes, and the overall itemized deduction limitation. It also explains the Line 18 reduction for state, local, and foreign income taxes.
Important for tax year 2025: Virginia revised the Schedule A instructions in June 2026 to reflect updated state and local tax deduction cap amounts. The PDF on this page is the revised version. Review the official Schedule A update if you completed the schedule using earlier instructions or the prior cap.
Virginia Schedule A Instructions PDF Files by Year
Click any of the Virginia Schedule A Instructions 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 Individual Income Tax Forms
Need to download more state income tax forms? View the full 2025 Virginia tax forms list.
| Form Code | Form Name |
|---|---|
| Schedule A | Virginia Itemized Deductions |
| Form 760 | Resident Individual Income Tax Return |
| Form 760PY | Part-Year Resident Individual Income Tax Return |
| Form 763 | Nonresident Individual Income Tax Return |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 Virginia Schedule A Instructions.
What are the 2025 Virginia Schedule A Instructions used for?
Use the Schedule A instructions with Virginia Schedule A to calculate itemized deductions for an individual income tax return. The booklet explains Virginia-specific rules, line entries, worksheets, limitations, and adjustments to deductions reported for federal purposes.
Who should use the Virginia Schedule A instructions?
Use these instructions if you claimed itemized deductions on your federal income tax return and are completing Virginia Schedule A. Taxpayers who claimed the federal standard deduction must claim the Virginia standard deduction instead of completing Schedule A.
Do the 2025 Schedule A instructions include the updated Virginia SALT cap?
Yes. The current PDF was revised in June 2026 to include the updated state and local tax deduction cap amounts for tax year 2025. Taxpayers who used an earlier copy should review Virginia Tax's updated Schedule A guidance.
Which worksheets do the Schedule A instructions explain?
The instructions explain how to use the Conformity Worksheet and the Limited Itemized Deduction Worksheet included on Page 2 of Virginia Schedule A. They also explain when the Virginia SALT cap affects the worksheet amounts reported on Lines 17 and 18.
Which Virginia returns use Schedule A?
Virginia Schedule A may be used with Form 760, Form 760PY, or Form 763 when the taxpayer claims itemized deductions. Complete the schedule using these instructions, transfer the Line 19 amount to the applicable return line, and attach Schedule A to the return.
Last updated: August 12, 2026
References:
- 2025 Schedule A Instructions. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- 2025 Virginia Schedule A Itemized Deductions. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- Important Update for Taxpayers Who Itemize Deductions on Tax Year 2025 Returns. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- Deductions. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- Individual Income Tax Forms. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.