State tax filing

I am assuming you are asking if you can make contributions to a Virginia 529 plan on your state income tax return even though you cannot on your federal tax return.

The answer is yes, but the amount is paid from any overpayments on your state income tax return.

The amount of your Virginia 529 Contribution would be reported on Schedule VAC (Virginia Contributions Schedule) and used to make contributions to education plans from any tax refunds reported on your Form 760, Virginia Income Tax return.