Virginia tax deductions start with a standard deduction of $8,750 for single filers and $17,500 for married couples filing jointly, plus a $930 personal exemption for every person on the return.1Virginia Department of Taxation. Deductions2Virginia Department of Taxation. Exemptions On top of that, Virginia lets you subtract specific kinds of income from your taxable base: contributions to a Virginia 529 plan, Social Security benefits, up to $12,000 if you’re 65 or older, up to $20,000 of disability income, and up to $15,000 of military basic pay. You can claim the subtractions whether you take the standard deduction or itemize.
Standard Deduction or Itemized Deductions
The current Virginia standard deduction amounts are $8,750 for single filers, $17,500 for married filing jointly, and $8,750 for married filing separately.1Virginia Department of Taxation. Deductions
The catch: if you claim the standard deduction on your federal return, you must claim it on your Virginia return, and if you itemize federally you must itemize on Virginia too.1Virginia Department of Taxation. Deductions You don’t get to mix and match. That coupling matters because Virginia’s standard deduction is much smaller than the federal one. For 2026, the federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly.3Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 A single filer whose itemizable expenses total, say, $12,000 will take the federal standard deduction because $16,100 is higher, and then be locked into Virginia’s $8,750 standard deduction even though itemizing $12,000 would have been better on the state return alone.
If you do itemize, Virginia largely follows the federal list of deductible expenses, so most of what appears on federal Schedule A carries onto a Virginia Schedule A.1Virginia Department of Taxation. Deductions One federal rule shapes the decision indirectly: for 2026, federal law caps the combined deduction for state income taxes, property taxes, and local taxes at $40,400 for most filers ($20,200 for married filing separately), and that cap begins to phase down for taxpayers with modified adjusted gross income above $505,000. The cap doesn’t change your Virginia return directly, but it can change whether federal itemizing is worthwhile, which then dictates your Virginia method.
Married couples who filed a joint federal return but file separately in Virginia have to split their itemized deductions. If a specific expense can’t be traced to one spouse, Virginia allows a proportional allocation based on each spouse’s share of the couple’s combined federal adjusted gross income.1Virginia Department of Taxation. Deductions
Personal Exemptions
Virginia allows a $930 exemption for each person listed on the return. You claim one for yourself, one for your spouse on a joint return, and one for each dependent you claimed federally.2Virginia Department of Taxation. Exemptions A married couple with two children claims $3,720 in exemptions. The federal return eliminated personal exemptions years ago, so this is a Virginia-only benefit that’s easy to miss if you assume state rules track federal ones.
Virginia Income Subtractions
Subtractions reduce your Virginia taxable income for specific types of earnings or savings activity. They’re claimed on Schedule ADJ, filed with Form 760, and you can take them whether you use the standard deduction or itemize.
Virginia 529 Plan Contributions
If you own an account in Virginia’s 529 college savings program (Invest529, Prepaid529, or CollegeAmerica), you can subtract up to $4,000 per account per year.4Virginia Code Commission. Virginia Code 58.1-322.02 – Virginia Taxable Income; Subtractions Contributions above $4,000 in a given year carry forward indefinitely, with no cap on the total carryforward, so oversized contributions still get deducted, just in later years.
Only contributions to a Virginia-sponsored plan qualify. Contributions to another state’s 529 plan don’t get the Virginia subtraction. The account owner claims the deduction, not the beneficiary’s parent unless they’re the same person. Qualified distributions from a Virginia 529 used for education expenses are also excluded from Virginia taxable income.5Virginia Code Commission. Virginia Code Title 58.1, Chapter 3, Article 2 – Individual Income Tax
Social Security Benefits
Virginia doesn’t tax Social Security. Whatever portion of your Social Security was taxed on your federal return, you subtract that full amount on the Virginia return.6Virginia Department of Taxation. Virginia Taxes and Your Retirement Tier 1 Railroad Retirement benefits get the same treatment. There are no income limits.
Age Deduction for Taxpayers 65 and Older
Virginia offers a deduction of up to $12,000 for taxpayers who have reached age 65. What you actually receive depends on your birthdate and your income:7Virginia Code Commission. Virginia Code 58.1-322.03 – Virginia Taxable Income; Deductions
- Born on or before January 1, 1939: the full $12,000, no income limit.
- Born after January 1, 1939, and at least 65: up to $12,000, reduced dollar-for-dollar once adjusted federal AGI exceeds $50,000 (single) or $75,000 (married). The deduction phases out entirely at $62,000 for single filers and $87,000 for married couples.
For this deduction, “adjusted federal adjusted gross income” excludes Social Security benefits and certain railroad retirement payments, so those don’t count against the phase-out threshold.7Virginia Code Commission. Virginia Code 58.1-322.03 – Virginia Taxable Income; Deductions On a joint return, each qualifying spouse can claim their own $12,000.
Disability Income
Taxpayers with a total and permanent disability can subtract up to $20,000 of disability income.4Virginia Code Commission. Virginia Code 58.1-322.02 – Virginia Taxable Income; Subtractions “Total and permanent disability” means you can’t perform any substantial gainful activity due to a physical or mental condition, and a physician has certified that the condition has lasted or is expected to last at least 12 months or result in death.8Internal Revenue Service. Publication 524, Credit for the Elderly or the Disabled
You cannot claim both the disability subtraction and the age deduction. If you qualify for both, calculate which one saves you more and take that one.4Virginia Code Commission. Virginia Code 58.1-322.02 – Virginia Taxable Income; Subtractions
Military Basic Pay
Active-duty military personnel who serve 90 days or more during the tax year can subtract up to $15,000 of basic pay from their Virginia income. The subtraction phases out above $15,000 in basic pay, dropping dollar-for-dollar until it disappears at $30,000.9Virginia Department of Taxation. Subtractions Service members stationed inside or outside Virginia can qualify.
How to Claim These on Your Return
Most Virginia residents file Form 760, the Resident Individual Income Tax Return. Any subtraction beyond the standard deduction and personal exemptions goes on Schedule ADJ. Itemizers add a Virginia Schedule A. Forms are available from the Virginia Department of Taxation website or through tax preparation software.
Have your completed federal Form 1040 in hand before starting the Virginia return, since many state figures pull from federal data. Keep documentation for anything you subtract, especially 529 contribution receipts and physician certifications for a disability claim.
Filing Deadline
Virginia’s individual income tax return is due May 1, not April 15.10Virginia Department of Taxation. Virginia Individual Income Tax Filing and Payment Deadline If May 1 falls on a weekend or holiday, the deadline shifts to the next business day. Virginia grants an automatic six-month extension for filing if you request one by the original May 1 deadline, but the extension only extends time to file, not time to pay. Interest accrues on any unpaid balance from the original due date, so submit a payment with your extension request if you expect to owe.