2025 Schedule ADJ
Virginia Schedule of Adjustments
Download or Print 2025 Virginia Schedule ADJ
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About Virginia Schedule ADJ
Virginia Schedule ADJ is used with Form 760 to report additions to federal adjusted gross income, subtractions from federal adjusted gross income, and deductions from Virginia adjusted gross income. The two-page schedule also includes the Credit for Low-Income Individuals or Virginia Earned Income Credit and fields for additions to tax, penalties, and interest.
Complete Schedule ADJ only when the Form 760 instructions direct you to report an adjustment, credit, penalty, or interest amount. Transfer the applicable totals from Schedule ADJ to the corresponding lines of Form 760 and attach the completed schedule to your Virginia resident return.
The Form 760 instructions contain the addition, subtraction, and deduction codes used on Schedule ADJ. If you need to report more additions, subtractions, or deductions than Schedule ADJ allows, complete Schedule ADJS and include it with your return.
Virginia Schedule ADJ PDF Files by Year
Click any of the Virginia Schedule ADJ 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 Resident Income Tax Forms
Need to download more state income tax forms? View the 2025 Virginia full-year resident tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760 | Resident Individual Income Tax Return |
| Form 760 Instructions | Resident Individual Income Tax Return Instructions |
| Schedule ADJS | Supplemental Schedule of Adjustments |
| Schedule VAC | Virginia Contributions Schedule |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 Virginia Schedule ADJ.
When is 2025 Virginia Schedule ADJ due?
Schedule ADJ is filed with Form 760 when it applies to your Virginia resident income tax return. For tax year 2025, Form 760 is generally due May 1, 2026. Review the filing and extension guidance in the Form 760 instructions if you need more time to file.
Who should use Virginia Schedule ADJ?
Use Schedule ADJ when the Form 760 instructions direct you to report Virginia additions, subtractions, deductions, the Credit for Low-Income Individuals or Virginia Earned Income Credit, or additions to tax, penalties, and interest. Do not complete every section automatically. Complete only the lines that apply to your return.
Where can I find the Schedule ADJ instructions?
The Form 760 instructions contain the line instructions and adjustment codes for Schedule ADJ. Virginia does not publish a separate Schedule ADJ instruction booklet.
What if I need more adjustment lines?
Use Schedule ADJS if you need to report more additions, subtractions, or deductions than Schedule ADJ allows. Follow the Form 760 instructions for the applicable codes and include both schedules with your return.
Where do I report the Schedule ADJ totals?
Schedule ADJ identifies the corresponding Form 760 line beside each total. Transfer the applicable totals for additions, subtractions, deductions, credits, penalties, and interest to Form 760, then attach Schedule ADJ to your return.
Last updated: August 12, 2026
References:
- 2025 Virginia Schedule ADJ. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- 2025 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved August 12, 2026.
- 2025 Virginia Form 760 Resident Individual Income Tax Return. 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.