[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3998":3},{"rec_id":4,"title":5,"text":6},"3998","What is the Virginia Foster Care Deduction?","\u003CB>Code: 102\u003C/B>\r\n\u003Cbr>\u003Cbr>\r\nFoster parents may claim a deduction of $1,000 for each child residing in their home under permanent foster care, as defined in the \u003Ci>Code of Virginia\u003C/i>, providing they claim the foster child as a dependent on their federal and Virginia income tax returns.\r\n\u003Cbr>\u003Cbr>\r\nPart-Year residents must prorate the foster care deduction with the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=9&form=va_pyRatioSch.pdf\" target=\"_blank\">\u003Ci>Ratio Schedule for Prorating Personal Exemptions\u003C/i>\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>.",1777391540287]