Hi,

I am preparing my tax refund for 2010 and I noticed that I had not claimed VLF in my last year 2009 tax refund.

So can I add 2009 and 2010 VLF amounts and claim in my 2010 tax refund?

Thanks,

No - your 2010 taxes must reflect only 2010 activities. If you forgot to include a deduction on your 2009 tax return then to get the benefit now you should file an amended 2009 return.