You may be eligible to claim a Credit for Low-Income Individuals if your family Virginia adjusted gross income (family VAGI) is equal to or less than the federal poverty guidelines and you meet the Eligibility Requirements. You are eligible for the Virginia Earned Income Credit if you claimed an Earned Income Tax Credit on your federal return. You cannot claim both a Credit for Low-Income Individuals and a Virginia Earned Income Credit. Claim the credit that benefits you the most. Please complete the entire section.
Eligibility Requirements: The Credit for Low-Income Individuals or Virginia Earned Income Credit may NOT be claimed if you, your spouse, or any dependents claimed on your return or on your spouse’s return claim any of the following:
• Age deduction
• Exemption for taxpayers who are blind or age 65 and over
• Virginia National Guard subtraction (see Subtraction Code 28)
• Basic military pay subtraction (see Subtraction Code 38)
• Federal & state employee subtraction (see Subtraction Code 39) OR
• You are claimed as a dependent on another taxpayer’s return.
