The instructions for Virginia Form 760 state that Line 9 Virginia Adjusted Gross Income is line 3 (subtotal of Federal AGI + Virginia additions) less the subtotal of subtractions on line 8. The instructions do not state that Line 9 has to be zero if line 8 is greater than line 3, so reporting it as a negative number would be correct.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
