Who can apply
Federal EITC eligibility is needed for the state EITC route. Certain claimed exemptions, deductions or dependency circumstances can disqualify it.
What help is available
The refundable EITC is 20% of federal EITC for 2025 and 2026. Nonrefundable EITC and the low-income credit are separate alternatives, not amounts to add together.
Documents to prepare
- Federal return and EITC calculation.
- The matching Virginia return and Schedule ADJ.
- Income, dependency and claimed subtraction information.
How to get started
Use the correct year
Check Virginia’s return instructions for the year being filed.
Compare options
Review Virginia income-based credits and exclusions.
Claim one eligible option
Complete Schedule ADJ and attach it to the state return as instructed.
After applying
Keep the calculation and both returns. Respond to any Taxation verification notice.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Can I add all three credits?
No. Virginia says to claim only one.
Can refundable EITC exceed tax owed?
Yes. That option is refundable.
Is the refundable percentage still 15%?
It increased to 20% for 2025 and 2026.
Which schedule is used?
Taxation directs applicants to Schedule ADJ.
Sources and review
Content checked October 1, 2026 using Virginia income-based credit rules; 2025–26 change. Current eligibility and the final decision remain with the program.
Historical screenshots: source reference.