https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2018-form-763-instructions.pdf
filing requirements and threshold
1. File Non resident state return first
2. Next File state return you live in for states that have a state return eg. North Carolina
YOU DO NOT HAVE TO FILE IF YOU ARE:
Single and your VAGI is less than ..................$11,950
Married filing a joint return (both must have Virginia Source Income) and your
combined VAGI is less than............................$23,900
Married, spouse has no income from any source and your VAGI is less than ..........$11,950
Married filing separately (on separateforms) and your VAGI is less than..................$11,950
