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. The taxpayer may qualify for up to $15,000 of military basic pay subtraction for active duty in excess of 90 consecutive days. If the taxpayer claims this subtraction, they will not be able claim a credit for Low-Income Individuals or the Virginia Earned Income Credit.
To subtract National Guard Income from the Main Menu of the Virginia tax return, select:
- Total Subtractions
- Other Subtractions
- Other Subtractions - Select Virginia National Guard Income from the list and Enter the Subtraction Amount
Note: This 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.
TaxSlayer Pro strives to keep the information on this page timely and accurate but makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. This is general information and is not intended to be tax advice. You are encouraged to also review the underlying state resources and publications.
Additional Information:
VA military subtractions