Schedule ADJ

Credit for Low-Income Individuals: If your total family Virginia adjusted gross income (VAGI) is below the federal poverty guidelines, you may be eligible to claim this credit for low-income individuals. VAGI is defined as federal adjusted gross income modified by Virginia additions and qualifying Virginia subtractions. The credit is based on your family VAGI. Your family VAGI is the combined VAGI for you, your spouse, and all dependents claimed on your return or, if married filing separately, the combined VAGI of your return, your spouses return and any VAGI for dependents claimed on either return. If married filing separately, only one spouse may claim the low income credit. Individuals who are dependents on another taxpayers return are not eligible for this credit.

The credit may not be claimed if you, your spouse, or any dependents claimed on your return or your spouses return claim any of the following:

Virginia National Guard subtraction
Military pay subtraction (first $15,000 of military pay)
Subtraction for state and federal employees whose salary is $15,000 or less
Additional exemption for taxpayers who are blind or age 65 and over
Age Deduction
You are claimed as a dependent on another taxpayers return

If you are using Filing Status 3, only one spouse may claim the credit.

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