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State tax filing
From the Virginia 763 Instructions: "Income from Virginia sources is income received from labor performed, business done, or property located in Virginia, including gains from sales, exchanges or other dispositions of real estate and intangible personal property having a situs in Virginia..."
The Virginia definition specifically says gains from sales as opposed to just income from the sales or gross income from the sale, in which case they would require a state 8949 to show the basis.
If you received a 1099-S, Virginia only requires 1099s to be filed if Virginia tax tax withheld.
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‎February 23, 2022
5:36 PM