Was your work carried out 100% from a Kentucky location?
If you never physically worked within Virginia, then your income from that work is not subject to Virginia income tax. Non-residents of Virginia are subject to Virginia income tax only on Virginia-source income
"Net income, gain, loss and deductions from Virginia sources" means that attributable to property within Virginia, or to the conduct of a trade, business, occupation or profession within Virginia."
https://law.lis.virginia.gov/admincode/title23/agency10/chapter110/section180/
Work carried out from a location in Kentucky is Kentucky-source income, regardless of the employer's location.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
