Tax Type
Individual Income Tax
Description
Charitable contributions; Non-itemizers
Topic
Subtractions and Exclusions
Taxable Income
Date Issued
07-07-1987
July 7, 1987
Re: Request for Ruling/Individual Income Tax
Dear ***************
This will reply to your letter of May 15, 1987, in which you ask whether you may claim itemized deductions for Virginia purposes when you did not do so for federal income tax purposes.
As noted in your letter, you claimed the charitable deduction for nonitemizers when you filed your 1986 federal income tax return. Your deductible charitable contributions totalled ***************. However, inasmuch as you did not claim itemized deductions for federal purposes, you were required to claim the standard deduction when filing your 1986 Virginia income tax return.
§58.1-322.D.l.a of the Code of Virginia provides for the following deduction from federal adjusted gross income in order to arrive at Virginia taxable income:
-
- The amount allowable for itemized deductions for federal income tax purposes where the taxpayer has elected for the taxable year to itemize deductions on his federal return. (Emphasis added)
- The amount allowable for itemized deductions for federal income tax purposes where the taxpayer has elected for the taxable year to itemize deductions on his federal return. (Emphasis added)
While I empathize with your situation, I am prevented by Virginia law from allowing you to claim itemized deductions on your state return since you did not do so on your federal return for taxable year 1986. It should be noted, however, that this should not be a problem for you in future years as the federal charitable deduction for nonitemizers was not included by Congress in the federal Tax Reform Act of 1986. While the deduction was allowed on taxable year 1986 federal returns, it will not be allowed on federal returns for taxable year 1987 or future years.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner