Hi Rev3,
Great question!
Virginia does not tax Social Security benefits. If any portion of your Social Security benefits are taxed at the federal level, you can subtract that amount on your Virginia return. This also applies to Tier 1 Railroad Retirement.
Here is the link to the source information from the VA Department of Taxation website.
https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement#:~:text=Virginia%20does%20not%2....
Have a blessed day!
Eric
