Virginia Form 760 Validation Calculator (2025)

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Header – Filing Status (2025) Shortcuts: A / L / S / Ctrl+Enter

Filing

Filing Status

Exemptions (Counts) Age Deduction Not Applied

Self	DOB (mmddyyyy) Age auto-check uses tax-year cutoff
	Exemptions for Self	Personal (A) 65 or Older (B) Blind (B)
Spouse	DOB (mmddyyyy)
	Exemptions for Spouse	Personal (A) 65 or Older (B) Blind (B)
Deps	Dependents (count – A)
A	Section A: Personal (Self + Spouse) + Dependents @ $930		AUTO
B	Section B: 65+ / Blind @ $800		AUTO
12c	Total Exemptions (count)		AUTO

Income – Lines 1–3 1: FAGI • 2: Additions (Sch ADJ L3) • 3: Subtotal

1	Federal Adjusted Gross Income (FAGI)
2	Additions (From Schedule ADJ, Line 3)
3	Subtotal (Add Lines 1 and 2)	AUTO

Subtractions & Age Deduction – Lines 4–9

4	Age Deduction	AUTO
5	Social Security & Tier 1 RR Benefits (taxable)
6	Refund / Overpayment Credit
7	Other Subtractions (Sch ADJ, L9)
8	Subtotal (4–7)	AUTO
9	Virginia Adjusted Gross Income (VAGI)	AUTO

Deductions & Exemptions – Lines 10–16

Tax & Adjustments – Lines 16–18

16	Tax from table/schedule	AUTO
17	Spouse Tax Adjustment (STA) (capped at $259)
18	Net Tax (16 – 17)	AUTO

Payments & Credits – Lines 19–26

19a	Your VA Withholding
19b	Spouse VA Withholding
20	Estimated Payments
21	Prior Year Overpayment Applied
22	Extension Payments
23	Credit for Low Income / VA EITC (enter from return to match documents)	(capped by Line 18)
Age Deduction and Line 23 Virginia does not allow the Age Deduction and Line 23 credits on the same return. You entered an amount on Line 23 while an Age Deduction applies. Choose which to use for this calculation (default is Age Deduction). Use Age Deduction Use Line 23 credit
24	Tax Paid to Another State (OSC)
25	Credits from Schedule CR
26	Total Payments & Credits	AUTO
27	Tax You Owe	AUTO
28	Tax You Overpaid	AUTO

Final Credits & Amounts – Lines 29–36

29	Credit to Next Year's Estimated Tax
30	VA College Savings (VAC)
31	Other Voluntary Contributions (VAC)
32	Addition to Tax, Penalties & Interest (ADJ)
33	Consumer Use Tax
34	Add Lines 29 through 33	AUTO
35	Amount Due	AUTO
36	Refund Amount	AUTO

Summary (Bottom)

Exemptions (count)

Exemptions (amount)

$930

Line 9 – VAGI

Line 15 – Taxable Income

Line 18 – Net Tax

Line 26 – Total Payments

Outcome

Add	Conformity Addition (worksheet line 3)
Sub	Conformity Subtraction (worksheet line 5)
AFAGI	Adjusted FAGI (worksheet line 8)	AUTO
Elig	Eligible 65+ Count (checked)	AUTO
MFS	MFS: claiming count (only matters if both spouses eligible)
L4	Age Deduction → Line 4	AUTO

Fam	Family VAGI (auto from Line 9)	AUTO
Ex	Exemptions for Credit (Section A count)	AUTO
Fed	Federal EIC (from 1040)
MFS	Your earned income used for Fed EIC (allocation helper)
MFS	Spouse earned income used for Fed EIC (allocation helper)
Opt	Choose which Line 23 credit to claim
PL	Poverty Limit	AUTO
CLI	CLI Amount (if eligible)	AUTO
20%	VA EITC 20% (computed from Federal EIC used)	AUTO
16a	Nonref base = max(CLI, 20%)	AUTO
20%	Refundable VA EITC 20%	AUTO
23	Computed credit (use Apply to copy to Line 23)	AUTO

Sp	Spouse income (wages) for STA
L9	Family VAGI (Line 9)	AUTO
L15	Total Taxable Income (Line 15)	AUTO
L16	Tax from table (Line 16)	AUTO
STA	Spouse Tax Adjustment (capped $259)	AUTO