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Screen VAAB — Virginia Add Back and Exceptions to Add Back (1120)
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Exceptions 1 and 2
Use this section to enter information for Exception 1 and Exception 2. For each related entity for which the taxpayer claims Exception 1, identify all states and foreign countries in which the related entity paid a tax measured by net income or capital. If the related entity filed a consolidated or combined return in the other state or foreign country with the taxpayer, then the recipient’s income and taxpayer’s deduction offset each other and no tax is deemed paid.
For each unrelated entity for which the taxpayer claims Exception 2, enter the 3 unrelated parties paying the highest amount of royalties to the related entity first, then enter the remaining unrelated entities.
Exception 3
Use this section to enter information relating to Exception 3. For each related entity for which the taxpayer claims an exception, identify the unrelated party to whom the related entity paid a royalty for the same intangible property licensed to the taxpayer. Describe the purpose of the licensing transactions between the parties to demonstrate that the transaction didn't have a tax avoidance purpose.