There is also a timing trap. Returns filed during the 2026 filing season cover tax year 2025 and use final 2025 forms. Tax year 2026 returns are filed in 2027, and the 2026 Schedule A instructions were still marked draft when this was written. This guide uses final tax year 2025 figures and labels them clearly, then tells you what to verify for 2026.
The process runs in this order: decide whether you itemize, gather federal deduction data, apply Virginia changes, run the limitation worksheet, and carry the result to your return.
Key Takeaways
- Schedule A covers Virginia itemized deductions; Schedule ADJ handles additions and subtractions separately.
- Your federal standard-or-itemized choice controls the Virginia choice.
- Virginia uses a 10% medical floor, not the federal 7.5%.
- Confirm final 2026 forms, amounts, and deadlines with Virginia Tax before filing.
- Keep records for at least three years.
What Virginia Schedule A Is and Who Needs It
Schedule A reports the itemized deductions that reduce Virginia taxable income. You attach it to your Virginia return only when you itemize.
Schedule ADJ is a different form. It reports Virginia additions and subtractions to income, such as the military benefits subtraction. Both can change your final taxable income, but an item belongs on one or the other, not both.
Who completes it
Your federal deduction choice decides whether you need it. If you itemized federally, you itemize in Virginia. If one spouse itemizes on separate returns, the other must itemize too.
- Full-year residents (Form 760): Schedule A line 19 flows to Form 760, line 10.
- Part-year residents (Form 760PY): Only itemized expenses paid during Virginia residency count. The result flows to line 11.
- Nonresidents with Virginia-source income (Form 763): Deductions are calculated first, then multiplied by the allocation percentage. Line 19 flows to line 10.
Standard deduction filers generally skip Schedule A. Federal head-of-household filers use Virginia Single status and mark the head of household oval on the return.
Virginia Schedule A vs. Federal Schedule A
Virginia starts with the federal categories but changes several of them. The Virginia Schedule A instructions spell out each exception.
| Category | Virginia treatment (tax year 2025) |
|---|---|
| Medical and dental | Expenses above 10% of income, versus 7.5% federally |
| State and local taxes | Income taxes are removed at line 18. General sales taxes stay. The cap is generally $40,000 ($20,000 if married filing separately) |
| Real and personal property taxes | The SALT cap does not apply |
| Mortgage interest | Federal rules generally apply, including the $750,000 ($375,000 MFS) debt cap for newer debt |
| Charity | Federal eligibility applies. Recompute income-based limits if conformity income differs |
| Casualty and theft | Federally declared disaster losses only, with the federal $100 per event and 10% of income floors |
| High-income limitation | Virginia keeps the Pease-style reduction |
The practical result: your federal total and your Virginia total will often differ. Use the official Virginia schedule line by line.
Confirm the correct 2026 source
Before filing a 2026 return, pull the final Schedule A, Form 760 instructions, and Schedule ADJ instructions from Virginia Tax's early release forms page. The listing there anticipates final tax year 2026 forms in December. Line numbers, thresholds, and eligibility rules can shift between draft and final.
How to Complete Virginia Schedule A for 2026
Start with your completed federal return. Line numbers below come from the final 2025 schedule, so check them against the final 2026 PDF.
Step 1: Confirm filing status and federal deduction method
Compare your federal Form 1040, federal Schedule A, and Virginia instructions. Confirm you itemized federally and which Virginia filing status applies. Married couples filing separately in Virginia should check the spouse-itemizing rule first.
Step 2: Gather the federal deduction information
Pull together:
- Medical and dental bills, minus reimbursements
- Income tax, sales tax, and property tax records
- Form 1098 mortgage interest and points statements
- Charitable receipts and acknowledgments
- Casualty or theft documentation
- Gambling loss records and other permitted deductions
Federal eligibility does not automatically mean Virginia eligibility. Each item has to pass both sets of rules.
Step 3: Apply Virginia-specific modifications
Work through the worksheet in this order:
- If you have a conformity addition or subtraction on Schedule ADJ, complete the conformity worksheet first to get conformity federal AGI.
- Compute medical expenses above 10% of income.
- Add the taxes on lines 5a through 6.
- Enter mortgage interest, investment interest, charity, casualty, and other deductions.
- Total everything on line 17.
- On line 18, remove state and local income taxes, plus any deducted foreign income tax.
Income taxes alone produce zero Virginia itemized deductions. Don't put Schedule ADJ items on Schedule A just because they affect taxable income.
Step 4: Review limitations and transfer the result
The limitation worksheet applies when your income exceeds these tax year 2025 thresholds:
| Federal filing status | Income threshold |
|---|---|
| Married filing jointly / surviving spouse | $399,200 |
| Head of household | $365,950 |
| Single | $332,700 |
| Married filing separately | $199,600 |
The reduction is the lesser of 80% of deductions subject to limitation or 3% of income above the threshold. Medical, investment interest, casualty, theft, and gambling losses are protected.
Then subtract line 18 from line 17 to get line 19 and carry it to your return. Reconcile it against any software output. Don't carry these thresholds into 2026 without checking the final instructions.
Virginia-Specific Rules That Change the Deduction
Your federal Schedule A total can differ from the Virginia amount for several reasons. The gaps below are the ones that most often change the final figure.
Standard deduction versus itemized deductions
Virginia ties its method to your federal choice. Standard federally means standard in Virginia.
The Virginia standard deduction amounts are the same for tax years 2025 and 2026, per Form 760 instructions and statute:
| Filing status | Standard deduction |
|---|---|
| Single | $8,750 |
| Married filing jointly | $17,500 |
| Married filing separately | $8,750 |
Increases are enacted for later years: $9,200 single and $18,400 joint for tax year 2027. Dependents are limited to earned income.
Evaluate the choice on your combined federal and Virginia tax result, since the federal side usually drives it.
Federal and Virginia itemized differences
Take a taxpayer with $9,000 of qualifying medical expenses and income of $80,000 (hypothetical). Federally, the floor is $6,000, so $3,000 is deductible. In Virginia, the floor is $8,000, so only $1,000 counts. Same expenses, different result.
Property taxes work the opposite way. Virginia's SALT cap does not apply to real and personal property taxes, though other restrictions do. State income taxes, deductible federally, are stripped out on line 18.
High-income limitations and conformity
Virginia's limitation is described above. The conformity worksheet is a separate trigger. It applies when you have a conformity addition (Schedule ADJ line 2a) or conformity subtraction (line 6a), such as bonus depreciation adjustments. Not every ADJ item qualifies. Check the trigger before completing the worksheet.
Virginia's IRC conformity date is December 31, 2025 under legislation effective February 20, 2026. It keeps its medical-floor and Pease exceptions.
Other deductions to review
These belong elsewhere, not on Schedule A:
- Exemptions: $930 each, plus $800 for age 65+ or blind (Form 760, line 12)
- Age deduction: up to $12,000 each, reduced above $50,000 single or $75,000 combined AGI
- Military benefits: up to $40,000 via Schedule ADJ
- Social Security and Tier 1 railroad benefits: subtracted federally included amounts
- Virginia529: $4,000 per account per year, with carryforward
Retirees, military families, business owners, and anyone with cross-border income should review Schedule ADJ alongside Schedule A.
Documents, Filing Steps, and Common Errors
Records to keep
- Federal return and federal Schedule A
- Mortgage interest statements (Form 1098) and loan records
- Property tax records
- Charitable acknowledgments (required for gifts of $250 or more)
- Medical receipts and insurance reimbursements
- State tax payment records and Virginia worksheets
Keep them at least three years after the later of the due date or filing date.
Filing and deadlines
Attach Schedule A to your Virginia return, and Schedule ADJ if it applies. Part-year filers itemizing federally should include the federal return as well.
For tax year 2025, the deadline is May 1, 2026. An automatic six-month extension applies to filing only, not payment. Paying at least 90% by the deadline avoids the extension penalty. Overseas civilians get a July 1 filing date but still owe payment by May 1.
Electronic filing is required for annual liabilities over $6,000, or estimated or extension payments over $1,500. Confirm 2027 dates with Virginia Tax.
Common mistakes
- Using the wrong year's form
- Copying the federal total without Virginia adjustments
- Claiming Schedule A while taking the standard deduction
- Skipping the conformity worksheet when it's triggered
- Ignoring the high-income limitation
- Missing documentation
VJM Global's US tax compliance professionals prepare Form 1040 and state returns, and can assist with return review and complex multi-state or cross-border documentation.
Final Thoughts: 2026 Virginia Schedule A Checklist
Work through these steps before you file:
- Confirm the tax year and download the final official forms.
- Determine your federal deduction method.
- Gather federal Schedule A data.
- Complete the conformity worksheet if triggered.
- Apply Virginia modifications and remove income taxes on line 18.
- Run the limitation worksheet.
- Reconcile line 19 to your Virginia return.
- Keep supporting records.
If your situation involves unusual residency, high income, business interests, retirement or military income, or cross-border activity, get individualized advice. Verify the final rules before filing.
Frequently Asked Questions
What is Virginia Schedule A used for?
It calculates your allowable Virginia itemized deductions, which feed into your Virginia income tax return. It differs from federal Schedule A and from Schedule ADJ, which covers additions and subtractions.
Do I have to file Virginia Schedule A if I take the standard deduction?
Generally no. Schedule A applies only when you itemize. Verify the federal linkage and any worksheet requirements in the final 2026 instructions.
Can I itemize on my federal return and use Virginia's standard deduction?
No. Virginia requires the same method you used federally. If one spouse itemizes on a separate return, the other must itemize as well. Confirm the rule in the final 2026 instructions.
What deductions can I claim on Virginia Schedule A for 2026?
Expect categories for medical, taxes, mortgage and investment interest, charity, casualty and theft, and other itemized deductions. Virginia changes may alter federal amounts, and each needs substantiation.
How do Virginia's itemized deduction limits affect high-income taxpayers?
For tax year 2025, the worksheet applies above $332,700 for single filers and $399,200 for joint filers. Use final 2026 figures, not prior-year or draft amounts.
How much will I make after taxes if I make $70,000 a year in Virginia?
A single full-year Virginia resident earning $70,000 with no dependents, credits, or pretax deductions takes home about $54,600 (2025 estimate). That covers roughly $6,850 federal, $3,210 Virginia, and $5,355 FICA using standard deductions. Your actual figure will vary.
