You do not have to file VA income tax because of the $54. You can earn $11,950 if single, or $23,900 if married filing jointly without filing a tax return.
Also, Virginia permits an exclusion on the gain from the sale of a principal residence to the extent allowed for federal income tax purposes. Since you said the gain was $132 K, under the $250/$500K exclusion limit
IRC § 121 provides that gross income does not include gain realized from the sale or exchange of a taxpayer's principal residence. A principal residence will qualify for the exclusion so long as it has been used as such for an aggregated period of at least two years during the five-year period ending on the date of the sale or exchange. In most cases, the exclusion can only be used for the gain on a principal residence once every two years. See IRC § 121(b)(3)(A).
Rulings of the VA Tax Commissioner 09-110
Therefore, you should not have to file a VA tax return.
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