Instructions for Form 765 Unified Nonresident Individual Income Tax Return (Composite Return) 2018

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Instructions for 2018 Virginia Form 765
Unified Nonresident Individual Income Tax Return (Composite Return)
IMPORTANT UPDATES FOR 2018
Advancement of Virginia’s Fixed Date Conformity with the Internal Revenue Code
Virginia's date of conformity with the Internal Revenue Code (IRC) was advanced from February 9, 2018, to December 31,
2018, subject to certain exceptions. Information about conformity adjustments and other legislative changes required
as a result of the 2019 General Assembly Session are provided in Virginia Tax Bulletin 19-1 which is available on the
Department's website, www.tax.virginia.gov.
Virginia will continue to deconform from the following: bonus depreciation allowed for certain assets under federal law;
the five-year carryback of certain federal net operating loss (NOL) deductions generated in the 2008 or 2009 taxable
years; the federal income treatment of applicable high yield discount obligations; and the federal income tax treatment of
cancellation of debt income realized in connection with certain business debts.
New Schedule ADJS
For Taxable Year 2018 and after, taxpayers with multiple additions or subtractions may be required to submit the new
Schedule ADJS with Form 765. The Schedule ADJS provides taxpayers with the ability to list modifications without having
to enclose a separate explanation regarding each modification. See the instructions for Step 2 beginning on Page 5.
GENERAL INSTRUCTIONS
provided that certain conditions are met. In addition, certain
estates and trusts which qualify and have income passed
through to their nonresident beneficiaries may elect to file
Explanation of Forms
a composite return. These filers will complete Form 765 in
Every pass-through entity (PTE) doing business in Virginia
a similar manner as a PTE filer. A composite return is an
or having income from Virginia sources is required to file a
alternative to the filing of a nonresident individual income
return of income for each taxable year with the Department
tax return by each nonresident individual owner of the PTE.
of Taxation (the Department). This is done on the Form 502,
The composite return is filed in the name of the PTE, using
Pass-Through Entity Return of Income and Return of
the PTE’s federal employer identification number (FEIN) and
Nonresident Withholding Tax. The Form 502 is not optional.
Virginia account number. An owner, officer, or employee of
It must be filed by every PTE doing business in Virginia or
the PTE who is authorized to act on behalf of the PTE in tax
having income from Virginia sources.
matters (authorized representative) must sign the composite
Every PTE doing business in Virginia or having income from
return. By signing the return, the signer is declaring that
Virginia sources is required to pay a withholding tax equal to
he or she is the authorized representative of the PTE and
5% of its nonresident owners’ shares of income from Virginia
that each participant has signed a consent form authorizing
sources. This tax is reported by the PTE on the Form 502W.
the PTE to act on the participant’s behalf in the matter of
See the Form 502W Instructions for more information.
composite returns and acknowledging the participant’s
understanding and acceptance of all of the terms and
When a PTE is required to file a Virginia return of income,
conditions of participation in a composite return as described
the owners of the entity will usually have a Virginia filing
in these instructions. The consent form must continue in
requirement also. For owners who are not residents of
force indefinitely until revoked in writing by the participant
Virginia, filing may be simplified through the use of the Form
and must permit the PTE to file amendments or to take other
765. Form 765 is an optional “unified return” (henceforth
actions concerning the composite return without additional
referred to as a composite return) that is filed by the PTE on
authorization from the participant. The consent forms must
behalf of its qualified nonresident owners. All of the Virginia
be maintained by the PTE and provided to the Department
source income from the PTE that is passed through to the
for inspection upon demand.
qualified nonresident owners who participate is reported on
a single return. These owners are thereby relieved of the
A pass-through entity may file a composite return for only a
requirement that each file a return and pay tax separately.
portion of its qualified nonresident owners, provided that the
The PTE is not required to pay the withholding tax for
pass-through entity pays the pass-through entity withholding
nonresident owners who are included on the Form 765.
tax for any qualified nonresident owners who are not included
in the composite return.
Who May File
By filing a composite return, the participants join in a collective
A partnership, S corporation, LLC, or any other type of PTE that
return, which is prepared and submitted by the PTE on
transacts business in Virginia and has 2 or more nonresident
behalf of the participants. The composite return satisfies
individual owners may file a composite nonresident individual
the requirement that each participant file a separate Virginia
income tax return on behalf of its qualified nonresident
nonresident individual income tax return with respect to the
individual owners (participants) who elect to participate,
Page 1
Va. Dept. of Taxation 2601042 Rev. 03/19
Instructions for 2018 Virginia Form 765
Unified Nonresident Individual Income Tax Return (Composite Return)
IMPORTANT UPDATES FOR 2018
Advancement of Virginia’s Fixed Date Conformity with the Internal Revenue Code
Virginia's date of conformity with the Internal Revenue Code (IRC) was advanced from February 9, 2018, to December 31,
2018, subject to certain exceptions. Information about conformity adjustments and other legislative changes required
as a result of the 2019 General Assembly Session are provided in Virginia Tax Bulletin 19-1 which is available on the
Department's website, www.tax.virginia.gov.
Virginia will continue to deconform from the following: bonus depreciation allowed for certain assets under federal law;
the five-year carryback of certain federal net operating loss (NOL) deductions generated in the 2008 or 2009 taxable
years; the federal income treatment of applicable high yield discount obligations; and the federal income tax treatment of
cancellation of debt income realized in connection with certain business debts.
New Schedule ADJS
For Taxable Year 2018 and after, taxpayers with multiple additions or subtractions may be required to submit the new
Schedule ADJS with Form 765. The Schedule ADJS provides taxpayers with the ability to list modifications without having
to enclose a separate explanation regarding each modification. See the instructions for Step 2 beginning on Page 5.
GENERAL INSTRUCTIONS
provided that certain conditions are met. In addition, certain
estates and trusts which qualify and have income passed
through to their nonresident beneficiaries may elect to file
Explanation of Forms
a composite return. These filers will complete Form 765 in
Every pass-through entity (PTE) doing business in Virginia
a similar manner as a PTE filer. A composite return is an
or having income from Virginia sources is required to file a
alternative to the filing of a nonresident individual income
return of income for each taxable year with the Department
tax return by each nonresident individual owner of the PTE.
of Taxation (the Department). This is done on the Form 502,
The composite return is filed in the name of the PTE, using
Pass-Through Entity Return of Income and Return of
the PTE’s federal employer identification number (FEIN) and
Nonresident Withholding Tax. The Form 502 is not optional.
Virginia account number. An owner, officer, or employee of
It must be filed by every PTE doing business in Virginia or
the PTE who is authorized to act on behalf of the PTE in tax
having income from Virginia sources.
matters (authorized representative) must sign the composite
Every PTE doing business in Virginia or having income from
return. By signing the return, the signer is declaring that
Virginia sources is required to pay a withholding tax equal to
he or she is the authorized representative of the PTE and
5% of its nonresident owners’ shares of income from Virginia
that each participant has signed a consent form authorizing
sources. This tax is reported by the PTE on the Form 502W.
the PTE to act on the participant’s behalf in the matter of
See the Form 502W Instructions for more information.
composite returns and acknowledging the participant’s
understanding and acceptance of all of the terms and
When a PTE is required to file a Virginia return of income,
conditions of participation in a composite return as described
the owners of the entity will usually have a Virginia filing
in these instructions. The consent form must continue in
requirement also. For owners who are not residents of
force indefinitely until revoked in writing by the participant
Virginia, filing may be simplified through the use of the Form
and must permit the PTE to file amendments or to take other
765. Form 765 is an optional “unified return” (henceforth
actions concerning the composite return without additional
referred to as a composite return) that is filed by the PTE on
authorization from the participant. The consent forms must
behalf of its qualified nonresident owners. All of the Virginia
be maintained by the PTE and provided to the Department
source income from the PTE that is passed through to the
for inspection upon demand.
qualified nonresident owners who participate is reported on
a single return. These owners are thereby relieved of the
A pass-through entity may file a composite return for only a
requirement that each file a return and pay tax separately.
portion of its qualified nonresident owners, provided that the
The PTE is not required to pay the withholding tax for
pass-through entity pays the pass-through entity withholding
nonresident owners who are included on the Form 765.
tax for any qualified nonresident owners who are not included
in the composite return.
Who May File
By filing a composite return, the participants join in a collective
A partnership, S corporation, LLC, or any other type of PTE that
return, which is prepared and submitted by the PTE on
transacts business in Virginia and has 2 or more nonresident
behalf of the participants. The composite return satisfies
individual owners may file a composite nonresident individual
the requirement that each participant file a separate Virginia
income tax return on behalf of its qualified nonresident
nonresident individual income tax return with respect to the
individual owners (participants) who elect to participate,
Page 1
Va. Dept. of Taxation 2601042 Rev. 03/19
PTE income, but it does not transform the PTE into a taxable
The amount of tax is computed on the Virginia taxable income
entity or transfer the tax liability of the participants to the PTE.
by applying the tax rates for individual income tax specified
in Va. Code § 58.1-320 or by reference to the tax tables
A composite return may be filed without prior approval from
published by the Department, without regard to the number
the Department provided the PTE and the participants agree
of participants.
to comply with the Department’s rules described in these
instructions. If all of the rules described in these instructions
NOTE: The composite return is an option the Department
cannot be met, the PTE must receive written approval from
provides to qualifying nonresident individual owners of a
the Tax Commissioner before submitting a composite return.
PTE to simplify the return filing process. Its use may result
in the loss of certain benefits and tax advantages available
All requests must be submitted in writing to:
to nonresident individuals filing separate Virginia returns. In
Tax Commissioner
addition, the amount of tax computed on a composite filing
Virginia Department of Taxation
basis may exceed the aggregate of the participants’ tax
P.O. Box 2475
liabilities had each participant filed his or her own return. The
Richmond, VA 23218-2475
qualifying owners of each PTE must decide whether to file a
composite return. If the composite return option is not elected,
The Department may deny any PTE permission to file a
each nonresident owner should consult a tax professional to
composite return. In addition, the Department may refuse
determine if he or she is required to file a separate Virginia
acceptance of any composite return not filed in a timely
return.
manner or in accordance with the prescribed rules and
procedures. In such cases, the Department will require each
When the Return is Due
owner to file his or her own separate return in accordance
If the PTE’s taxable year is:
with Virginia law and regulations.
• Calendar year (January 1 - December 31) – the
Who Qualifies to Participate
composite return for 2018 taxable year must be
A qualified owner is a natural person who is:
postmarked no later than May 1, 2019, to avoid late
filing penalties and interest; or
1. A direct owner of the PTE filing the return; and
• Fiscal year or short year – the composite return is due
2. A nonresident of Virginia with Virginia source income
on or before the 15th day of the 4th month following the
for the taxable year from the PTE filing the return. If an
close of the PTE’s taxable year.
individual nonresident owner has other income from
Virginia sources in addition to PTE income, he or she
The composite return must be submitted to the Department
must file a Nonresident Individual Income Tax Return
at the same time or after the PTE submits its Virginia return
(Form 763) to account for that income. The individual
(Form 502).
may deduct income reported on Form 765.
Estimated Tax and Extension Payments
A pass-through entity may not include a corporation or any
Effective for taxable years beginning on or after January 1,
other entity in a Virginia composite return.
2018, unified nonresidents must electronically file all
How Taxable Income and Amount of Tax are Determined
installment payments of estimated tax and all payments made
with regard to a return or an extension of time to file if:
For the composite return, Virginia taxable income is the
aggregate of each participant’s income from the PTE, as
(i) any one payment exceeds or is required to exceed
allocated and apportioned to Virginia, adjusted by any
$7,500, or
modifications applicable to Virginia individual income tax,
(ii) the taxpayer’s total liability exceeds or can be reasonably
without benefit of any personal exemptions, or itemized
expected to exceed $30,000.
or standard deductions. Virginia taxable income cannot
If either of the thresholds above apply, all future unified
be reduced by carryovers from any other taxable years
nonresident income tax payments must be made
or returns of the PTE or any participant for net operating
electronically. This includes all payments for estimated
losses, charitable contributions, Internal Revenue Code § 179
taxes, extensions of time to file, and any other amounts due
expenses, or other deductions. In addition, Virginia taxable
when a return is filed.
income cannot be reduced by deductions or subtractions nor
may any tax be offset by credits that did not flow through from
The Department provides 2 secure online options for
the PTE to the participants. Only Virginia modifications and
submitting estimated payments: eForms and Individual iFile.
credits reported on the participants’ Schedules VK-1 or SVK-1
Payments are made by debit EFT and you may schedule your
that are applicable to individual income tax may be claimed
payment for a future date. Estimated payments may also be
on the composite return. Although Virginia credits may not
made using an ACH credit transaction through your bank.
be carried over to other taxable years on the PTE’s return
Some banks may charge a fee for this service. An Electronic
(Form 502), the owners may be able to carry over unused
Payment Guide is available on the Department’s website,
credits on their Virginia returns. Refer to the section titled
www.tax.virginia.gov, with information on how to submit
What Forms and Schedules to Use for instructions on claiming
ACH credit payments to the Department.
Virginia credits and carryover credits on the composite return.
Page 2
Schedule L Example
2018 Virginia Schedule L (Form 765)
Unified Nonresident Individual Income Tax Return (Composite Return)
List of Participants
Name of Pass-Through Entity:
Federal Employer ID Number:
Identify the Participants:
Column 1
Column 2
Column 3
Column 4
SSN
Name / Address
Allocation %
Guaranteed Payment Amt.
111-22-3344
John Doe
10.00
$1.00
123 Main St
Richmond, VA 23220
How to Make Estimated Payments
An automatic 6-month extension is also granted to the PTE
(Form 502). Penalties are assessed for returns filed after the
The rules and procedures for payment of estimated individual
extended due date. See the Form 502 instructions for further
income tax apply to composite returns. To submit estimated
information.
tax payments, use Form 770ES, Virginia Estimated Income
How the Department will Mail Refunds, Assessments,
Tax Payment Vouchers for Estates, Trusts, and Unified
Nonresidents which can be filed electronically using the
and Correspondence
Department’s eForm available at www.virginia.tax.gov.
The Department will issue correspondence and all assessments
Payments of the estimated tax must be made in the name of
of tax, penalty, and interest in the name of the PTE. Although
the PTE, using the PTE’s FEIN. The estimated tax is computed
the PTE is required to make all payments of tax, penalty, and
using the estimated Virginia taxable income for the composite
interest, and is authorized to act on the participants’ behalf,
return, without regard to the number of participants. Estimated
each participant remains liable for his or her respective share
tax paid by a participant to his or her own account may not
of any tax, penalty, and interest owed. The Department will
be applied to a composite return, and estimated tax paid by
refund overpaid tax to the PTE.
a PTE for use on a composite return may not be applied to a
What Forms and Schedules to Use
participant’s individual account.
Form 765 may not be filed unless the entity has also filed
Automatic Extension to File
Form 502. Form 502 is a separate return and not an enclosure.
An automatic extension of time to file is granted to the
Do not mail Form 765 with Form 502.
date 6 months after the original due date or 30 days after
A composite return filing must include:
the extended date for filing the federal income tax return,
• A completed and signed Form 765, Unified Nonresident
whichever is later, provided the full amount estimated as the
Individual Income Tax Return (Composite Return); and
tax due has been paid on or before the original due date. If
sufficient payments have been made, no further action is
• A Schedule L, Unified Nonresident Individual Income
required to obtain the extension to file. If an additional tax
Tax Return (Composite Return) List of Participants,
payment is needed to ensure the tax liability has been paid,
which includes the name, home address, Social Security
use Form 770IP, Virginia Fiduciary and Unified Nonresident
number,
allocation
percentage,
and
guaranteed
Automatic Extension Payment Voucher, to remit the payment.
payment amount of each participant.
The payment must be made in the name of the PTE, using
Schedule L can be replaced by a spreadsheet or word
the PTE’s FEIN. If either of the thresholds detailed in the
processing document in either portrait or landscape
Estimated Tax and Extension Payments section apply to the
orientation on 8.5” x 11” paper. The document should
tentative tax payment, the Form 770IP and payment must be
be in table format with grid lines, including the same 4
submitted electronically.
columns and the same information in the same order
If you are not required to submit the 770IP and payment
as shown on Schedule L. The substitute form cannot
electronically, you have the option to mail Form 770IP and
contain additional columns of data. The year, the title
payment to:
“Schedule L,” the name of the PTE, and the FEIN of the
Virginia Department of Taxation
PTE must be clearly printed at the top of the substitute
P.O. Box 760
version. The data must be in 10 point font or larger. An
Richmond, VA 23218-0760
example of a substitute Schedule L is provided above.
Page 3
If claiming more additions or subtractions than the Form 765
within 1 year of filing the amended federal return. If the PTE’s
allows, the composite return must also include:
federal return is adjusted by the Internal Revenue Service, the
PTE is required to file an amended Form 502 and issue each
• Schedule ADJS.
owner an amended Schedule VK-1 and SVK-1, if applicable,
If any Virginia credits are claimed on the composite return,
within 1 year following the final determination of such federal
then the composite return must also include:
change, correction, or renegotiation.
• A Schedule CR, Credit Computation Schedule; and
In addition, the PTE must amend the Form 765, within 1 year
• The required forms and documentation, as described in
of filing its amended federal return or within 1 year following
the Schedule CR instructions, for each credit claimed;
the final determination of the federal change, correction, or
and
renegotiation. When amending a composite return, whether
the amendment is the result of the PTE filing an amended
• If any carryover credit is claimed, a reconciliation of the
return, a federal change, or any other reason, always enclose
available carryover credit accounting for any change in
a statement with the amended composite return substantiating
the participants from the prior year.
the reason for the amendment.
Credits: When claiming an original credit, add the credit
To amend the composite return, complete a new composite
amount allocated to each participant (from the participants’
return using the corrected figures, as if the return were the
Schedules VK-1) and enter the total on the appropriate line
original return. Mark the amended return check box located
on Schedule CR. If a credit reported on the participants’
on the top left of Form 765, Page 1. In addition, enclose a
Schedules VK-1 is not listed on the Schedule CR, it may
reconciliation of any tax due amounts paid or refunds received
not be used as a credit to lower an individual income tax
based on the original return filing with the amount of tax due
liability. For instance, a credit limited by the Code of Virginia
or refund computed for the amended composite return.
to corporations may not be used to reduce individual income
tax, either on a composite return or on a separate individual
If the amended composite return increases the tax liability and
income tax return. Credit for income tax paid to another state
results in a net tax due, enclose a check or money order for
may not be claimed on a composite return.
the net tax due with the return and mail it to the Department
with the amended composite return.
If any credit is unused and the credit allows for carryover,
report the carryover on Schedule CR. Unused credits may
If the amended composite return reduces the tax liability and
be carried over in accordance with each credit’s specific
results in a net overpayment of tax, by law, the Department
carryover provisions. If a participant who did not previously
may issue a refund only if the amended return is filed within:
qualify to participate in a composite filing has carryover credit,
• 3 years from the due date of the original return, including
that participant’s carryover credit may be included on the
valid filing extensions;
composite return, provided such credit was originally passed
• 1 year from the final determination of the amended
through to the participant by the PTE and the carryover
federal return or federal change, whichever is later,
credit is within the carryover period allowed for that credit.
provided that the allowable refund is not more than
Conversely, any portion of a carryover credit allocated to
the decrease in Virginia tax attributable to the federal
an owner who qualified to participate in a composite filing
change or correction;
for a prior taxable year but who no longer qualifies may not
be included on the composite return, as that portion of the
• 2 years from the filing of an amended Virginia return
carryover credit may only be used by that owner when filing
resulting in the payment of additional tax, provided
his or her separate Virginia return.
that the current amended return raises issues relating
solely to the prior amended return and that the refund
If any carryover credit is claimed, enclose with the
does not exceed the amount of tax payment made as a
Schedule CR, along with all required forms and documentation,
result of the prior amended return; or
a reconciliation of the available carryover credit accounting
for any change in the participants from the prior year. The
• 2 years from the payment of an assessment, provided
reconciliation must include the type of credit, amount and
the amended return raises issues relating only to the
taxable year earned, and amount(s) and taxable year(s) used
prior assessment and the refund does not exceed the
or partially used for each participant having a carryover.
amount of tax paid on the prior assessment.
Amended Returns: When filing an amended composite
Where to Mail the Composite Return
return, always provide an amended return reconciliation and
Submit the return to:
a statement substantiating the reason for the amendment.
Virginia Department of Taxation
Refer to the instructions for filing an amended composite
P.O. Box 760
return provided below.
Richmond, VA 23218-0760
When and How to File an Amended Return
Do not mail the composite return with the PTE’s return to the
If the PTE files an amended federal return reflecting changes
Department in the same envelope. Follow the instructions
to the taxable income amount or any other amounts that flow
for submitting the Form 502, provided in the Form 502
through to the owners, the PTE is required to file an amended
instructions.
Form 502 and issue each owner an amended Schedule VK-1
Page 4
How to Pay Tax Due Amounts
Determine the Participants’ Income
If any tax is due, payment must be submitted at the time the
Complete Lines 1 through 5. Line 1 and Line 4 are aggregate
return is filed. Effective for taxable years beginning on or after
amounts, computed by totaling the corresponding amounts
January 1, 2018, unified nonresidents must electronically file
reported on the participants’ Schedules VK-1. Line 2 is not an
all installment payments of estimated tax and all payments
aggregate number; it is the Virginia Apportionment Percentage
made with regard to a return or an extension of time to file if
reported to each participant on Schedule VK-1, Line 7. Follow
the line instructions on Form 765.
(i) any one payment exceeds or is required to exceed
$7,500, or
Determine the Participants’ Additions to Income
(ii) the taxpayer’s total liability exceeds or can be reasonably
Complete Lines 6 through 11. For each line item, enter
expected to exceed $30,000.
the aggregate amount in Column A, computed by totaling
the corresponding amounts reported on the participants’
Return payments can be submitted electronically using the
Schedules VK-1. Multiply any amount reported in Column A by
eForm 770-PMT available on the Department’s website,
the Virginia apportionment percentage, Line 2, and enter the
www.tax.virginia.gov.
result in Column B. Enter guaranteed payments to partners
If you are not required to submit payments electronically, you
on Line 10, using Code 99, and enclose an explanation with
have the option to pay by check. Make your check payable
the return. Only those additions that flow through from the
to the Virginia Department of Taxation and staple it to the left
PTE to the participants and are required by Virginia in the
front of Form 765.
computation of individual income tax may be reported on the
How to Contact Customer Services
composite return.
For forms, instructions, and information, or to email the
The additions applicable to individual income tax are listed
Department a question, pay a bill, or file an extension, visit
on Form 765 (Lines 6, 7, and 9) or reported on the Form 765
the Department’s website at www.tax.virginia.gov or call
(Line 10) using the addition codes listed below. If you have
(804) 367-8031. You can mail inquiries to:
more than 2 additions, use the Schedule ADJS to provide the
code and amount for each addition in excess of 2. Enter the
Department of Taxation
total of all additions on Line 11 of Form 765 and check the
P.O. Box 1115
box to indicate the Schedule ADJS is enclosed.
Richmond, VA 23218-1115
Code
Description
RETURN PREPARATION INSTRUCTIONS
10
Interest on Federally Exempt U.S. Obligations.
Enter the amount of interest or dividends exempt
STEP 1
from federal income tax, but taxable in Virginia, less
related expenses. See Va. Code § 58.1-322.01 2.
Fiscal or Short Year Filer: The taxable period for the
16 Telework Expenses
composite return is the same as the taxable period for the
PTE. If the taxable period is other than a calendar year, enter
Individuals or companies that claim the Virginia
the beginning and ending dates of the PTE’s taxable year.
Telework Expenses Tax Credit are not allowed to
exclude those expenses from Virginia income. To
Name and Address: Enter the name and address of the PTE.
the extent excluded from federal adjusted gross
FEIN: Enter the PTE’s Federal Employer Identification
income, any expenses incurred by a taxpayer in
Number.
connection with the Telework Expenses Tax Credit
Virginia Account Number: Enter the PTE’s Virginia Account
must be added to the Virginia return. See Va. Code
Number.
§ 58.1-439.12:07(A).
Change in Address or Legal Name Change: If the PTE’s
18 Income from Dealer Disposition of Property
legal name or address has changed, check the appropriate
Enter the amount that would be reported under
box.
the installment method from certain dispositions of
Amended Return: Refer to the instructions provided in the
property. If, in a prior year, the taxpayer was allowed a
When and How to File an Amended Composite Return section.
subtraction for certain income from dealer dispositions
of property made on or after January 1, 2009, in the
Form 760C: If Form 760C is enclosed claiming an exception
years following the year of disposition, the taxpayer
or providing the addition to tax computation, check the
is required to add back the amount that would have
appropriate box.
been reported under the installment method. Each
STEP 2
disposition must be tracked separately for purposes
of this adjustment. See Va. Code § 58.1-322.04 4.
Complete Page 2, the summary of the participants’ income
99 Other (Enclose Explanation)
and Virginia modifications, as reported on each participant’s
Enter the amount of any other income not included
Schedule VK-1.
in federal adjusted gross income that is taxable in
Page 5

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