Child tax credit in Virginia
Varies
Does Virginia Have a Child Tax Credit?
Short answer: No: Virginia doesn't offer a state child tax credit. No child tax credit or care credit. Virginia allows a deduction (not a credit) for child and dependent care expenses equal to the amount used to compute the federal credit. Dependent exemption is $930, plus $1,000 for children in permanent foster care. Virginia does have an earned income credit: 20% of the federal EITC, refundable (tax years 2025–2029); alternatively a 20% nonrefundable version.
No child tax credit or care credit. Virginia allows a deduction (not a credit) for child and dependent care expenses equal to the amount used to compute the federal credit. Dependent exemption is $930, plus $1,000 for children in permanent foster care. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Virginia
Varies
Individuals / Personal Taxes
No: Virginia doesn't offer a state child tax credit. No child tax credit or care credit. Virginia allows a deduction (not a credit) for child and dependent care expenses equal to the amount used to compute the federal credit. Dependent exemption is $930, plus $1,000 for children in permanent foster care. Virginia does have an earned income credit: 20% of the federal EITC, refundable (tax years 2025–2029); alternatively a 20% nonrefundable version.
Business justification
No: Virginia doesn't offer a state child tax credit. No child tax credit or care credit. Virginia allows a deduction (not a credit) for child and dependent care expenses equal to the amount used to compute the federal credit. Dependent exemption is $930, plus $1,000 for children in permanent foster care. Virginia does have an earned income credit: 20% of the federal EITC, refundable (tax years 2025–2029); alternatively a 20% nonrefundable version. No child tax credit or care credit. Virginia allows a deduction (not a credit) for child and dependent care expenses equal to the amount used to compute the federal credit. Dependent exemption is $930, plus $1,000 for children in permanent foster care. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions