{ "batch": "868-virginia-state-creator-tax-deductions", "articles": [ { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c1", "category": "Business", "title": "Virginia: anchor", "summary": "Virginia's individual income tax law is Title 58.1 (Taxation), Subtitle I, Chapter 3 (Income Tax) of the Code of Virginia.", "body": "Virginia's individual income tax law is Title 58.1 (Taxation), Subtitle I, Chapter 3 (Income Tax) of the Code of Virginia.\n\nWhat Virginia General Assembly (Code of Virginia, LIS) actually says:\n\n“Code of Virginia Table of Contents » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 3. Income Tax”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia General Assembly (Code of Virginia, LIS)", "evidence_quote": "Code of Virginia Table of Contents » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 3. Income Tax", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "anchor", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c2", "category": "Business", "title": "Virginia: IRC conformity (fixed date)", "summary": "Va. Code § 58.1-301(B) conforms Virginia to the Internal Revenue Code as it existed on December 31, 2025 (fixed-date conformity), subject to listed exceptions.", "body": "Va. Code § 58.1-301(B) conforms Virginia to the Internal Revenue Code as it existed on December 31, 2025 (fixed-date conformity), subject to listed exceptions.\n\nWhat Virginia General Assembly (Code of Virginia, LIS) actually says:\n\n“shall mean the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes as they existed on December 31, 2025”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-301/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia General Assembly (Code of Virginia, LIS)", "evidence_quote": "shall mean the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes as they existed on December 31, 2025", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "IRC conformity (fixed date)", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c3", "category": "Business", "title": "Virginia: decoupling: bonus depreciation", "summary": "§ 58.1-301(B)(1) decouples Virginia from federal special (bonus) depreciation under IRC § 168(k) and related sections.", "body": "§ 58.1-301(B)(1) decouples Virginia from federal special (bonus) depreciation under IRC § 168(k) and related sections.\n\nWhat Virginia General Assembly (Code of Virginia, LIS) actually says:\n\n“except for: 1. The special depreciation allowance for certain property provided for under §§ 168(k), 168(l), 168(m), 168(n), 1400L, and 1400N of the Internal Revenue Code”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-301/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia General Assembly (Code of Virginia, LIS)", "evidence_quote": "except for: 1. The special depreciation allowance for certain property provided for under §§ 168(k), 168(l), 168(m), 168(n), 1400L, and 1400N of the Internal Revenue Code", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "decoupling: bonus depreciation", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c4", "category": "Business", "title": "Virginia: bonus depreciation add-back (Tax Dept guidance)", "summary": "Virginia Tax states Virginia does not recognize federal bonus depreciation, so filers must recalculate depreciation and add back the difference; § 179 is not listed among the § 58.1-301 exceptions, so Virginia follows federal § 179 expensing (no separate state amount found).", "body": "Virginia Tax states Virginia does not recognize federal bonus depreciation, so filers must recalculate depreciation and add back the difference; § 179 is not listed among the § 58.1-301 exceptions, so Virginia follows federal § 179 expensing (no separate state amount found).\n\nWhat Virginia Department of Taxation actually says:\n\n“Virginia tax law doesn’t recognize this bonus depreciation. If you claimed a deduction that included bonus depreciation on your federal income tax return, you’ll need to recalculate depreciation on these assets to determine the amount of your Virginia deduction.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.virginia.gov/additions", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia Department of Taxation", "evidence_quote": "Virginia tax law doesn’t recognize this bonus depreciation. If you claimed a deduction that included bonus depreciation on your federal income tax return, you’ll need to recalculate depreciation on these assets to determine the amount of your Virginia deduction.", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "bonus depreciation add-back (Tax Dept guidance)", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c5", "category": "Business", "title": "Virginia: starting point: federal AGI (home office, SE health insurance conform)", "summary": "Va. Code § 58.1-322 starts Virginia taxable income from federal AGI, so federal Schedule C items such as the home-office deduction and the above-the-line self-employed health insurance deduction carry over with no separate Virginia rule (conformity; no difference found).", "body": "Va. Code § 58.1-322 starts Virginia taxable income from federal AGI, so federal Schedule C items such as the home-office deduction and the above-the-line self-employed health insurance deduction carry over with no separate Virginia rule (conformity; no difference found).\n\nWhat Virginia General Assembly (Code of Virginia, LIS) actually says:\n\n“The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia General Assembly (Code of Virginia, LIS)", "evidence_quote": "The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "starting point: federal AGI (home office, SE health insurance conform)", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c6", "category": "Business", "title": "Virginia: long-term care premium subtraction", "summary": "Va. Code § 58.1-322.03(10) allows a Virginia subtraction for long-term health care insurance premiums only if no federal deduction was claimed for them.", "body": "Va. Code § 58.1-322.03(10) allows a Virginia subtraction for long-term health care insurance premiums only if no federal deduction was claimed for them.\n\nWhat Virginia General Assembly (Code of Virginia, LIS) actually says:\n\n“10. The amount an individual pays annually in premiums for long-term health care insurance, provided that the individual has not claimed a deduction for federal income tax purposes”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-322.03/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia General Assembly (Code of Virginia, LIS)", "evidence_quote": "10. The amount an individual pays annually in premiums for long-term health care insurance, provided that the individual has not claimed a deduction for federal income tax purposes", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "long-term care premium subtraction", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c7", "category": "Business", "title": "Virginia: long-term care premium (Tax Dept guidance)", "summary": "Virginia Tax guidance: the Virginia long-term care premium deduction is fully disallowed if any federal deduction was taken for those premiums.", "body": "Virginia Tax guidance: the Virginia long-term care premium deduction is fully disallowed if any federal deduction was taken for those premiums.\n\nWhat Virginia Department of Taxation actually says:\n\n“The Virginia deduction for long-term health care insurance premiums is completely disallowed if you claimed a federal income tax deduction of any amount for long-term health care insurance premiums paid during the taxable year.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.virginia.gov/deductions", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia Department of Taxation", "evidence_quote": "The Virginia deduction for long-term health care insurance premiums is completely disallowed if you claimed a federal income tax deduction of any amount for long-term health care insurance premiums paid during the taxable year.", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "long-term care premium (Tax Dept guidance)", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r868_virginia_state_creator_tax_deductions_virginia_868_c8", "category": "Business", "title": "Virginia: filing deadline", "summary": "Va. Code § 58.1-341(A) sets the individual return deadline (including sole proprietors) at May 1 for calendar-year filers.", "body": "Va. Code § 58.1-341(A) sets the individual return deadline (including sole proprietors) at May 1 for calendar-year filers.\n\nWhat Virginia General Assembly (Code of Virginia, LIS) actually says:\n\n“On or before May 1 of each year if an individual's taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-341/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Virginia General Assembly (Code of Virginia, LIS)", "evidence_quote": "On or before May 1 of each year if an individual's taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this chapter shall be made and filed", "volatility": "low", "from_batch": "868-virginia-state-creator-tax-deductions", "subject": "Virginia", "topic": "filing deadline", "applies_to_country": "US", "applies_to_scope": "VA", "tags": { "lane": "any", "stage": "any", "region": [ "us-va" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }