Benefits · Tax Relief
How to apply for Virginia Military Benefits Subtraction
Virginia Department of Taxation
Who it's for
Virginia lets taxpayers subtract up to $40,000 of eligible military benefits from state taxable income (tax year 2025 and later) — military retirement pay, Survivor Benefit Plan payments to a surviving spouse, and other military benefits paid to a veteran's surviving spouse. There is no age requirement. Both spouses may each claim the subtraction if each receives eligible benefits. Claimed on the Virginia income tax return — no separate application.
The subtraction applies only to eligible military benefits actually received (military retirement income, Survivor Benefit Plan payments, and certain surviving-spouse benefits), so this shows as a may-qualify result. The amount depends on the benefits reported on the federal return.
What you'll need
- Virginia income tax return (the subtracted benefits must appear as income on the federal return)
Where to apply
Apply online: official application
By phone: 1-804-367-8031
What to say when you call
“Hello, I'm calling to ask about Virginia Military Benefits Subtraction. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need virginia income tax return (the subtracted benefits must appear as income on the federal return) — is anything else required? What is the best next step?”
Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.
Renewals
annual
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.