There are several reasons that you might not qualify for Virginia EIC, even though you received the credit on your federal return.
According to Virginia Earned Income Tax Credit (Refundable) and Virginia Earned Income Tax Credit (Non-refundable) on the Virginia Earned Income Tax Credit (EITC) & Credit for Low Income Individuals page, you're not entitled to state EIC if:
- you were claimed as a dependent on someone else’s Virginia income tax return, or
- you, your spouse, or any dependent listed on your return claimed one or more of the following exemptions, deductions, or subtractions:
- subtraction for wages or salaries received by members of the Virginia National Guard
- subtraction for up to $15,000 of military basic pay for military service personnel on extended active duty
- subtraction for up to $15,000 of salary for a federal or state employee whose annual salary is $15,000 or less
- additional personal exemption for blind or aged taxpayers
- age deduction
