According to the instructions for Virginia resident individual tax returns,
if you are filing by mail, a copy of the
Federal tax return is not listed as
one of the documents you are required to send.
See the picture below for an excerpt from the instruction booklet
for how to assemble your return for mailing.
Also, click
here to open the full instruction booklet.
That being said, there should not be an issue if you decide to
include it anyway.
Also, if you are filing a part-year or non-resident return for Virginia, then the Federal return should be included.
