Anonymous
Not applicable

State tax filing

If helpful to other filers, here's what the Virginia Department of Taxation said in response to my question:

 

"The distribution should be reported on the 2022 Schedule ADJ under Additions using code 99 if it is not included in the Federal Adjusted Gross Income and attach a statement explaining the recapture of the 529 Virginia College Savings Plan. However, if it is included in the Federal Adjusted Gross Income, no further action needs to be taken."