Income Received by Holocaust Victims (Virginia)

If your federal gross income includes income received as a Holocaust victim, you may be able to subtract it from your Virginia return.  

What income is included?

This includes income that resulted from the return or replacement of assets stolen during the Holocaust or the time leading up to, during and directly after World War II as a result of:

• An individual being forced into labor against his or her will
• Nazi persecution
• Transactions with or actions of the Nazi regime
• The treatment of refugees fleeing Nazi persecution
• Holding of such assets by entities or persons in the Swiss Confederation

How do I claim the subtraction?

1. State Section
2. Virginia Return
3. Subtractions from Income
4. Other Subtractions
5. Add Other Subtractions
6. Income Received from Holocaust Victims (from the drop-down menu)

Additional Information

• Schedule ADJ
• Virginia Instructions