Skip to content

Commit

Permalink
Add 2023 Virginia Tax Rules
Browse files Browse the repository at this point in the history
  • Loading branch information
Mshuning committed Apr 3, 2024
1 parent 42509fe commit 028bf3e
Show file tree
Hide file tree
Showing 27 changed files with 88 additions and 27 deletions.
4 changes: 4 additions & 0 deletions changelog_entry.yaml
Original file line number Diff line number Diff line change
@@ -0,0 +1,4 @@
- bump: patch
changes:
added:
- 2023 Virginia Tax Rules.
Original file line number Diff line number Diff line change
Expand Up @@ -7,9 +7,11 @@ metadata:
unit: currency-USD
label: Virginia earned income tax credit low income credit base
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
- title: Code of Virginia § 58.1-339.8.B.1
href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32
Original file line number Diff line number Diff line change
Expand Up @@ -12,5 +12,7 @@ metadata:
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet # mentioned in multiple passages
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf
- title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf
- title: Code of Virginia § 58.1-339.8. D
href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/
Original file line number Diff line number Diff line change
Expand Up @@ -7,9 +7,11 @@ metadata:
unit: /1
label: Virginia non-refundable earned income tax credit match
reference:
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=31
- title: Code of Virginia § 58.1-339.8.B.2
href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=31
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
- title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
Original file line number Diff line number Diff line change
Expand Up @@ -12,6 +12,8 @@ metadata:
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
- title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
- title: Code of Virginia § 58.1-339.8.B.3
href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/
# Virginia introduced the refundable EITC in 2022
Original file line number Diff line number Diff line change
Expand Up @@ -7,6 +7,8 @@ metadata:
period: year
label: Virginia non-refundable tax credits
reference:
- title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 # EITC
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 # EITC
- title: Code of Virginia § 58.1-339.8.B.1
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -7,6 +7,8 @@ metadata:
period: year
label: Virginia refundable tax credits
reference:
- title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 # EITC
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 # EITC
- title: Code of Virginia § 58.1-339.8.B.1
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -9,6 +9,7 @@ JOINT:
2019-01-01: 326_050 # 2020 no changes
2021-01-01: 334_150
2022-01-01: 343_950
2023-01-01: 368_900
SINGLE:
2013-01-01: 250_000
2014-01-01: 254_200
Expand All @@ -19,6 +20,7 @@ SINGLE:
2019-01-01: 271_700
2021-01-01: 278_450
2022-01-01: 286_600
2023-01-01: 307_400
SEPARATE:
2013-01-01: 150_000
2014-01-01: 152_525
Expand All @@ -29,6 +31,7 @@ SEPARATE:
2019-01-01: 163_025
2021-01-01: 167_075
2022-01-01: 171_975
2023-01-01: 184_450
HEAD_OF_HOUSEHOLD:
2013-01-01: 275_000
2014-01-01: 279_650
Expand All @@ -39,6 +42,7 @@ HEAD_OF_HOUSEHOLD:
2019-01-01: 298_850
2021-01-01: 306_300
2022-01-01: 315_300
2023-01-01: 338_150
SURVIVING_SPOUSE:
2013-01-01: 300_000
2014-01-01: 305_050
Expand All @@ -49,6 +53,7 @@ SURVIVING_SPOUSE:
2019-01-01: 326_050
2021-01-01: 334_150
2022-01-01: 343_950
2023-01-01: 368_900
metadata:
label: Virginia itemized deduction applicable amount
period: year
Expand All @@ -59,12 +64,14 @@ metadata:
# Virginia continued to increase the federal applicable amount with inflation
- title: 26 U.S. Code § 68 - Overall limitation on itemized deductions (b)(1)
href: https://www.law.cornell.edu/uscode/text/26/68#b_1
- title: 2020 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
- title: 2021 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=1
- title: 2023 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-2023.pdf#page=1
- title: 2022 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=1
- title: 2021 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=1
- title: 2020 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
- title: 2019 Instructions for Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2
- title: 2013 Instruction 1040 Schedule A
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -11,12 +11,14 @@ metadata:
period: year
label: Virginia itemized deductions reduction applicable deduction sources
reference:
- title: 2020 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
- title: 2021 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2
- title: 2023 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-2023.pdf#page=2
- title: 2022 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2
- title: 2021 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2
- title: 2020 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
- title: 2019 Instructions for Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2
- title: 2013 Instruction 1040 Schedule A
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -10,12 +10,14 @@ metadata:
period: year
label: Virginia itemized deductions reduction reducible deduction sources
reference:
- title: 2020 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
- title: 2021 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2
- title: 2023 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-2023.pdf#page=2
- title: 2022 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2
- title: 2021 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2
- title: 2020 Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
- title: 2019 Instructions for Virginia Schedule A Itemized Deductions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2
- title: 2013 Instruction 1040 Schedule A
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -8,10 +8,12 @@ metadata:
reference:
- title: Code of Virginia § 58.1-322.03.(1)(b)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=18
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=18
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=19
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18

JOINT:
2021-01-01: 9_000
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -9,6 +9,8 @@ metadata:
reference:
- title: Code of Virginia § 58.1-322.03(2)(b)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=15
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -7,10 +7,12 @@ metadata:
unit: currency-USD
label: Virginia personal exemption amount
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Code of Virginia § 58.1-322.03(2)(a)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=15
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18

Original file line number Diff line number Diff line change
Expand Up @@ -11,6 +11,8 @@ metadata:
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=20
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=19
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=19
# The legal code does not explicitly include the spouse tax adjustment
- title: Virginia Department of Taxation
href: https://www.tax.virginia.gov/filing-status
Original file line number Diff line number Diff line change
Expand Up @@ -11,6 +11,8 @@ metadata:
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=20
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=19
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=19
# The legal code does not explicitly include the spouse tax adjustment
- title: Virginia Department of Taxation
href: https://www.tax.virginia.gov/filing-status
Original file line number Diff line number Diff line change
Expand Up @@ -9,6 +9,8 @@ metadata:
# The legal additionally a deduction from AGI which is not specified in the tax form
- title: Code of Virginia § 58.1-321. Exemptions and exclusions. (A)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=10
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=10
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -7,6 +7,8 @@ metadata:
reference:
- title: Code of Virginia § 58.1-320.
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=41
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=41
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -5,9 +5,11 @@ metadata:
unit: year
label: Age threshold for Virginia Age Deduction
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Code of Virginia § 58.1-322.03.(5)(a)(b)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=17
Original file line number Diff line number Diff line change
Expand Up @@ -6,9 +6,11 @@ metadata:
unit: currency-USD
label: Virginia age deduction amount
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Code of Virginia § 58.1-322.03.(5)(a)(b)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18
Original file line number Diff line number Diff line change
Expand Up @@ -6,9 +6,11 @@ metadata:
unit: year
label: Birth year threshold for Virginia Age Deduction.
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Code of Virginia § 58.1-322.03.(5)(a)(b)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18
Original file line number Diff line number Diff line change
Expand Up @@ -7,10 +7,12 @@ metadata:
breakdown:
- filing_status
reference:
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Code of Virginia § 58.1-322.03.(5)(a)(b)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18

Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -10,6 +10,8 @@ metadata:
reference:
- title: Code of Virginia § 58.1-322.02.(4)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=25
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=25
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -10,6 +10,8 @@ metadata:
reference:
- title: Code of Virginia § 58.1-322.02. (16)
href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
- title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=26
- title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=27
- title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet
Expand Down
Loading

0 comments on commit 028bf3e

Please sign in to comment.