I found this in VA760 instructions:
Deductions from Income
Lines 8a - 8c. Deductions On Lines 8a-8c, enter the 3-digit
code, listed in the following table, in the boxes on Schedule
ADJ, followed by the amount, for any deductions from Virginia
adjusted gross income in the categories listed below.
Do not fill in the loss box unless you are claiming a bank
franchise deduction (Code 112) or a business interest
deduction recovery (Code 117). See the instructions at
the end of this section.
Other Deductions for Lines 8a - 8c
If you have more than 3 deductions on Lines 8a-8c of
Schedule ADJ, use the supplemental Schedule ADJS
to provide the code and amount for each deduction in
excess of 3. Enter the total of all deductions on Line
9 of Schedule ADJ and fill in the oval at the bottom of
the form. Be sure to enclose Schedule ADJS with your
return
104 Virginia529 Account Contributions - If you are under
age 70 on or before December 31 of the taxable year,
enter the lesser of $4,000 or the amount contributed
during the taxable year to each Virginia529 account
(Virginia 529 prePAID, Virginia 529 inVEST, College
America, CollegeWealth). If you contributed more
than $4,000 per account during the taxable year, you
may carry forward any undeducted amounts until the
contribution has been fully deducted. However, if you are
age 70 or older on or before December 31 of the taxable
year, you may deduct the entire amount contributed
during the taxable year. Only the owner of record for an
account may claim a deduction for contributions made.
