It turns out that despite the literal wording on the form, there
are situations where Line 11 on form 760 is not the same as Line 5a on the
federal Schedule A.
Please see the Virginia
Form 760 Instructions, and look at page 11 for the instructions for Line
11, which refer to the "LIMITED ITEMIZED DEDUCTION WORKSHEET" on page
13.
Perhaps this worksheet is the reason that you see the variation.
