Updated October 19, 2026. Quick answer: Line 4 of Virginia Form 760 is the age deduction, which depends on a taxpayer’s birth date, filing status and income. The instructions explain it and print a worksheet for taxpayers born in a middle range of years. The result is subtracted on line 8 on the way to Virginia adjusted gross income.
What this form does
Form 760 is the Virginia resident individual income tax return. On it, “Age Deduction. See Instructions. Be sure to provide date of birth above.” is line 4. The instructions open the topic with “Are you eligible to claim an age deduction?” This page follows line 4 and its worksheet. For the state’s wider rules see Virginia retirement taxes and whether Virginia taxes pensions.
Who it applies to
“For the 2025 taxable year, taxpayers born on or before January 1, 1961, may qualify to claim an age deduction based on their birth date, filing status and income.” “A taxpayer who claims an age deduction may NOT claim a disability income subtraction, Credit for Low-Income Individuals, Virginia Earned Income Credit, or Refundable Virginia Earned Income Credit.”
For married filers: “each eligible spouse may take either an age deduction or a disability income subtraction.” “Neither spouse may claim an age deduction if one spouse claimed a Credit for Low-Income Individuals, Virginia Earned Income Credit, or Refundable Virginia Earned Income Credit, even if filing separate returns.” “Claim the deduction or subtraction that gives you the greatest tax benefit.”
By birth date, the instructions say “On or before January 1, 1939: You may claim an age deduction of $12,000.” For those born later, “Your age deduction is” “based on your income.” The instructions define the income measure: “A taxpayer’s AFAGI is the taxpayer’s federal adjusted gross income, modified for any conformity adjustments and reduced by any taxable Social Security and Tier 1 Railroad Benefits.”
The lines, one by one
| Line | What the form says |
|---|---|
| Form line 3 | “Add Lines 1 and 2” |
| Form line 4 | “Age Deduction. See Instructions. Be sure to provide date of birth above.” |
| Form line 8 | “Add Lines 4, 5, 6, and 7” |
| Form line 9 | “Subtract Line 8 from Line 3” |
| Worksheet line 1 | “Enter the number of taxpayers born on or between January 2, 1939, and January 1, 1961, who are claiming an income-based age deduction for Age 65 and Older.” |
| Worksheet line 8 | “Subtract Line 7 from Line 6 and enter the difference. This is your AFAGI.” |
| Worksheet line 9 | “Enter the income limit for your age deduction” |
| Worksheet line 10 | “If Line 8 is less than Line 9, your AFAGI is below the threshold.” |
| Worksheet line 11 | “If Line 8 is greater than Line 9, subtract Line 9 from Line 8 and enter the difference.” |
| Worksheet line 12 | “Multiply Line 1 by $12,000 and enter the result.” |
| Worksheet line 14 | “If Line 12 is greater than Line 11, subtract Line 11 from Line 12 and enter the difference.” |
| Worksheet line 15 | “Divide Line 14 by 2.” |
The worksheet is titled “Age 65 and Older Deduction Worksheet” and begins “Only taxpayers born on or between January 2, 1939, and January 1, 1961, claiming an income-based age deduction” are required to complete it. For federal context see Form 1040 lines 5a and 5b and Form 1040 lines 4a and 4b.
The figures the form prints
Each figure sits inside a single sentence. “you may qualify to claim an age deduction of up to $12,000 each for 2025.” “For Filing Status 1, single taxpayers, the maximum allowable age deduction of $12,000 is reduced $1 for every $1 the taxpayer’s AFAGI exceeds $50,000.” “For all married taxpayers, whether filing jointly or separately, the maximum allowable age deduction of $12,000 each is reduced $1 for every $1 the married taxpayers’ joint AFAGI exceeds $75,000.” “A married taxpayer’s income-based age deduction is always determined using the married taxpayers’ joint AFAGI.”
Where the result goes next
The worksheet ends with “This is your age deduction. Enter on your return.” for a single filer. If both spouses claim, “Divide Line 14 by 2.” and “Enter the result in the “You” and “Spouse” columns.” On the return, the age deduction is part of the total on line 8, and line 9 subtracts it from line 3. For Virginia’s treatment of retirement account withdrawals, see Virginia tax on 401(k) and IRA withdrawals.
A worked example
Illustration, not a state example: an invented single filer born in the middle range, with an invented AFAGI, run through the sentence about single taxpayers above and the worksheet lines.
| Step | Amount |
|---|---|
| Invented AFAGI, single filer | $56,000 (invented, for the computation) |
| Limit printed for a single filer | $50,000 (printed in the instructions) |
| Amount over the limit (worksheet line 11) | $6,000 (computed) |
| Maximum (worksheet line 12, one taxpayer) | $12,000 (printed in the instructions) |
| Age deduction (worksheet line 14) | $6,000 (computed) |
Reading the worksheet, line 12 would be one taxpayer times $12,000 and line 14 would be the difference between lines 12 and 11, matching the reduction sentence printed in the instructions.
Edition and line numbers
This page reads the 2025 Virginia Form 760 and the 2025 Form 760 Resident Individual Income Tax Instructions for tax year 2025, the current file the Virginia Department of Taxation served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Claiming the age deduction alongside a credit or subtraction. The instructions say “A taxpayer who claims an age deduction may NOT claim a disability income subtraction, Credit for Low-Income Individuals, Virginia Earned Income Credit, or Refundable Virginia Earned Income Credit.”
- Using one spouse’s income alone. The instructions say “Regardless of whether filing jointly or separately, if you are married, your income-based age deduction is determined using the combined income of both spouses.”
- Starting from federal taxable income. Form line 1 asks for adjusted gross income from the federal return and adds “Not federal taxable income”.
Related: Virginia retirement taxes, whether Virginia taxes pensions, Form 1040 lines 5a and 5b, Form 1040 lines 4a and 4b, and Virginia tax on 401(k) and IRA withdrawals.
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Answer againSources
- 2025 Virginia Form 760 Resident Individual Income Tax Return, Virginia Department of Taxation: www.tax.virginia.gov
- 2025 Form 760 Resident Individual Income Tax Instructions, Virginia Department of Taxation: www.tax.virginia.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.