2025 Schedule OSC
Virginia Credit for Tax Paid to Another State
Download or Print 2025 Virginia Schedule OSC
Use the embedded PDF viewer above to preview the 2025 Schedule OSC 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 OSC
Virginia Schedule OSC is used to calculate a credit when qualifying income is taxed by both Virginia and another state. Eligibility and calculation rules depend on your residency status and the state involved. Use the schedule with Form 760, Form 760PY, or Form 763 when the instructions for your return allow the credit.
The 2025 PDF contains one page with two credit-computation sections. Each section asks for the other state's filing status, the person claiming the credit, qualifying income, and tax amounts. The calculation lines distinguish between resident or part-year returns and nonresident returns.
Read the Schedule OSC guidance in the Form 760 instructions, Form 760PY instructions, or Form 763 instructions, as applicable. Check the special rules, including any border-state provisions, before completing the calculation. Enclose Schedule OSC and a copy of the return from each state for which you claim a credit.
Virginia Schedule OSC PDF Files by Year
Click any of the Virginia Schedule OSC 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 other Virginia income tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760 | Resident Individual Income Tax Return |
| Form 760PY | Part-Year Resident Individual Income Tax Return |
| Form 763 | Nonresident Individual Income Tax Return |
| Schedule CR | Credit Computation Schedule for Forms 760, 760PY, 763 and 765 |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 Virginia Schedule OSC.
Does paying tax to another state automatically qualify me for this credit?
No. The income must qualify, and the credit is subject to the rules for your residency status and the states involved. Nonresidents have more limited eligibility, and special rules can affect which state allows the credit. Review your return instructions and Virginia's credit for taxes paid to another state guidance before claiming it.
Where do I report the Schedule OSC total?
For 2025, Line 21 totals the credits calculated on Schedule OSC. Enter the total credit on Line 24 of Form 760, Form 760PY, or Form 763. Follow the instructions for your return when calculating each credit, since the resident and nonresident formulas differ.
What if I need to calculate more than two credits?
The schedule has room for two separate credit computations. If you claim more than two credits, use additional copies of Schedule OSC. Calculate each state's credit separately and include the supporting return copies with your Virginia filing.
Can I use a W-2 instead of the other state's tax return?
No. State withholding on a W-2 may differ from the tax you actually owe to the other state. Virginia requires a copy of the other state's return and supporting schedules to substantiate the credit. Review the separate documentation guidance if your claim involves a pass-through entity or composite return.
Is Schedule OSC the same as Schedule CR?
No. Schedule OSC computes the credit for tax paid to another state. Schedule CR computes other listed refundable and nonrefundable credits. These schedules report their totals on different lines of your Virginia return.
Last updated: October 27, 2026
References:
- 2025 Virginia Schedule OSC, Credit for Tax Paid to Another State. State of Virginia, Virginia Department of Taxation. Retrieved October 27, 2026.
- 2025 Form 760PY Part-Year Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 27, 2026.
- 2025 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 27, 2026.
- 2025 Form 763 Nonresident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 27, 2026.
- Credit for Taxes Paid to Another State. State of Virginia, Virginia Department of Taxation. Retrieved October 27, 2026.
- Virginia Schedule OSC Listings. State of Virginia, Virginia Department of Taxation. Retrieved October 27, 2026.
- Virginia Code § 58.1-332, Credits for Taxes Paid Other States. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 27, 2026.