Where do I subtract my Virginia National Guard Income?

To subtract your National Guard Income from your Virginia tax return, go to

1. State Section
2. Subtractions from Income
3. Other Subtractions 
4. Add other subtractions
5. Virginia National Guard Income from the drop down menu

What is this? 

The Virginia National Guard income is the amount of compensation of active and inactive service in the National Guard of the Commonwealth of Virginia for service members of rank O3 and below included in federal adjusted gross income.

What else do I need to know?

• Can not exceed the amount of income received for 39 days or $3,000, whichever is less.
• 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.

For additional information about VA military subtractions, please click here.