You are correct in that if the total 2022 Virginia depreciation is more than 2022 federal depreciation, then the difference must be recognized as a subtraction. Regarding your second question, enter your amount in the box for Other Fixed Date Conformity subtractions which can be found on the screen, Other Fixed Date Conformity Subtractions from Federal Income.
Line 6a of VA Form 763 ADJ contains the amount for any fixed date conformity subtraction. If you enter the amount at issue as referenced above, you should see on VA Form 763 ADJ, on line 6a, the fixed date conformity subtraction amount you entered.
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