JulieS
Expert Alumni

Deductions & credits

Yes, you are correct that the Virginia law references exemptions and the Tax Cuts and Jobs Act (TCJA) of 2017 eliminated federal exemptions. 

 

The Virginia instructions use exemptions and dependents interchangeably. For example: "Generally, you may claim the same number of dependent exemptions allowed on your federal return."

 

Perhaps because the TCJA is set to expire in 2025, they decided to keep the wording of their existing laws in place even though they are not consistent with the federal laws. 

 

In any case, millions of Virginians are claiming exemptions in the same manner they did before 2017 and there have not been any problems with it. 

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