Virginia Earned Income Tax Credit (EITC)
The state of Virginia joins 31 other states and the District of Columbia in implementing a version of the Earned Income Tax Credit or EITC, which is modeled after the federal guidelines and eligibility rules.
Beginning with tax year 2025, Virginia has made its state Earned Income Tax Credit (EITC) fully refundable at 20% of the federal credit.1 This allows working families to receive the full value of the credit as a refund, even if it exceeds their state tax liability.
New legislation also allows individuals who file with an Individual Taxpayer Identification Number (ITIN) to claim the Virginia EITC, even though they remain ineligible for the federal version.
FAQ
How much is Virginia Earned Income Credit?
| NO. OF CHILD | EITC |
|---|---|
| 0 | $130 |
| 1 | $866 |
| 2 | $1,430 |
| 3 or more | $1,609 |
Can I get a refund if I owe no tax in Virginia?
If your Virginia EITC is $1,609 and you owe $0 in state income tax, and you receive the full $1,609 as a refund as illustrated in the table below:
| Sample Calculation | Amount |
|---|---|
| Virginia EITC | $1,609 |
| Tax Owed | $0 |
| Refundable Credit | $1,609 |
How do I claim the Virginia EITC?
According to the Virginia Department of Taxation, you claim the credit by completing the Virginia Earned Income Credit section of Schedule ADJ and attaching it to your Virginia income tax return (Form 760).2
Virginia Department of Taxation
(804) 367-8031
Sources & notes
Data and figures on this page come from the sources and notes below:
Footnotes
-
Virginia Department of Taxation. New Virginia Tax Laws for July 1, 2025 ↩
-
Virginia Department of Taxation, 2025 Schedule ADJ . ↩
About this information
SingleMotherGuide.com is an independent state-by-state reference guide and is not affiliated with any government agency. Program amounts and income limits are compiled from official federal and state sources, which are cited on the page, and are reviewed periodically and updated as those sources change.
The information is provided for general guidance and is not legal or financial advice. The administering agency makes the final determination of eligibility and benefit amounts. To report an error, please contact us.
Data freshness
Figures on this page are compiled from the public sources cited above and may change; refer to the cited sources for the most current information.
- Last updated
- Updated by
- Ada Hu