To subtract your National Guard Income from your Virginia tax return, go to
- State Section
- Virginia Return
- Subtractions from Income
- Other Subtractions
- Select Virginia National Guard Income (from the drop-down menu)
- Enter the Subtraction Amount
What is this?
The Virginia National Guard income is the amount of compensation for active and inactive service in the National Guard of the Commonwealth of Virginia. Effective on or after January 1, 2023, members of rank O6 and below, salary or wages included in federal adjusted gross income may not exceed the amount of income received for 39 days or $5,500, whichever is less.
What else do I need to know?
- 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 will not be able claim a credit for Low-Income Individuals or the Virginia Earned Income Credit.
- May qualify for up to $15,000 of military basic pay subtraction for active duty in excess of 90 consecutive days. See additional information below.
For additional information about VA military subtractions, please click here.