Yes. You must claim the same type of deductions (standard
or itemized) on your Virginia return as you claimed on
your federal return. Your state and local income taxes
must be subtracted from your itemized deductions.
However, Long-Term Health Care Premiums are a deduction from Virginia Adjusted Gross Income (code 106) and may be claimed on Schedule ADJ, subject to the following:
"The Virginia deduction
for long-term health care insurance premiums is
completely disallowed if you claimed a federal
income tax deduction of any amount for long-term
health care insurance premiums paid during the
taxable year."
