- Age deduction
- Exemption for taxpayers who are blind or age 65 and over
- Virginia National Guard subtraction
- Basic Military pay subtraction
- Federal & State employee subtraction for earnings of $15,000 or less
- You are claimed as a dependent on another taxpayer's return.
The Low 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: