The theory of virtual fundamental class defines important invariants such as the Gromov–Witten and the Donaldson– Thomas invariants. It has been generalized to the cosection localized virtual cycle which has applications in Seiberg– Witten, Fan–Jarvis–Ruan–Witten and other invariants. In this paper, we prove the formulas of virtual pullback, torus localization and wall crossing for cosection localized virtual cycles.