The 1099-NEC reports a variety of items. Often, it is considered self-employment but it can report other things. If it is income from a business pursuit, page 7 of VA Nonresident Instructions state:
If you are a domiciliary resident of Kentucky, Maryland, Pennsylvania, West Virginia or the District of Columbia and have income from Virginia sources other than wages and salaries, (such as business income or gain from the sale of a residence), you must file a Virginia Nonresident Individual Income Tax Return, Form 763, and pay tax on income not specifically exempted above.
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