Let’s go back and clarify a couple of things.
1. Is your wife self-employed? Or do you at least agree that in this case, the $600 was compensation for work performed in a self-employed capacity, even if she normally works a W-2 job.
2. Did your wife physically perform this work within the state of Virginia? Or did she perform this work for a Virginia firm but while she was working remotely and not physically located in Virginia?
