What is the Virginia National Guard Income Subtraction?
Code: 28
Enter the amount of wages or salaries for active and inactive service in the Virginia National Guard for persons of rank O6 and below included in federal adjusted gross income. This amount may not exceed the amount of income received for 39 days or $5,500, whichever is less.
Reminder: This subtraction does not apply to members of the active or reserve units of the Army, Navy, Air Force or Marines, or the National Guard of other states or the District of Columbia. If you claim this subtraction, you cannot claim a Credit for Low Income Individuals, Virginia Earned Income Credit, or Refundable Virginia Earned Income Credit.
Enter the amount of wages or salaries for active and inactive service in the Virginia National Guard for persons of rank O6 and below included in federal adjusted gross income. This amount may not exceed the amount of income received for 39 days or $5,500, whichever is less.
Reminder: This subtraction does not apply to members of the active or reserve units of the Army, Navy, Air Force or Marines, or the National Guard of other states or the District of Columbia. If you claim this subtraction, you cannot claim a Credit for Low Income Individuals, Virginia Earned Income Credit, or Refundable Virginia Earned Income Credit.
