The bonus is taxed based on your state of residence on the date on which you had constructive receipt of it. Here's the legal definition of "constructive receipt":
Constructive receipt of income is a tax term which determines when a cash-basis taxpayer has received income. Constructive receipt of income occurs when a party obtains income that is not yet physically received but has been credited to the taxpayer's account and over which they have immediate control.
https://www.law.cornell.edu/wex/constructive_receipt_of_income#:~:text=Constructive%20receipt%20of%2....
The bonus is taxable by Virginia to the extent that it is compensation for work performed in Virginia. You would pro-rate accordingly.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
