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:
- 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.