disability in virginia

[TAXMAN]

To all my Virginia friends can you help. TP retired on SS disability in 2014(age 52) receiving about 15k each year and reporting it each year on tax returns. Insurance co sends each and every year a w-2 with wages  in box 1 and no other entry on w-2 except box 13 marked "third party sick pay". The $ amount has been the same every year.

My question is can this sick pay be considered disability for the Virginia disability income subtraction?

[Jerry W]

Here's a link that may answer your question.

 

https://tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/10-139

[Possi]

Yes. If TP is permanently disabled.