What makes someone ineligible for the Virginia Low Income Credit?

The Low Income Credit may NOT be claimed if you, your spouse, or any dependents 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.