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Tax Bulletin 19-9: Important Information Regarding Virginia's Overall Limit on Itemized Deductions

04 Dec 2019 8:38 PM | Anonymous

Important Information Regarding Virginia's Overall Limit on Itemized Deductions: Indexed Amounts of the Limitation for Taxable Year 2019

Virginia Tax is announcing the reinstatement of the Pease Limitation for Virginia income tax purposes, meaning the overall limit on itemized deductions is back in effect beginning with Taxable Year 2019.

This is due to legislation enacted by the Virginia General Assembly deconforming from the provision of the federal Tax Cuts and Jobs Act (TCJA) that suspended the limitation. 

For Taxable Year 2019, the amounts of the Virginia-specific Pease limitation amounts are:

  • $326,050 if married filing jointly or a qualifying widow(er);
  • $298,850 if a head of household;
  • $271,700 if single; and
  • $163,025 if married filing separately.

Details can be found in Tax Bulletin 19-9 and in the Laws, Rules, and Decisions section of our website. 

 View the Tax Bulletin

If you have additional questions, go to www.tax.virginia.gov, or contact us at 804.367.8031 for individual income tax questions and 804.367.8037 for business tax questions.


©2019, Virginia Society of Tax & Accounting Professionals, formerly The Accountants Society of Virginia, 
is a 501(c)6 non-profit organization.

PO Box 3363 | Warrenton, VA 20188 | Phone: (800) 927-2731 | Fax: (888) 403-0920 | asv@virginia-accountants.org

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