From the Virginia Form 763 instructions, page 4: VAGI is the Adjusted Gross Income on your federal return plus any Virginia additions from Line 2, minus any Virginia subtractions from Line 8. Information on Virginia additions and subtractions is included in the instructions later in this booklet.
https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2018-form-763-instructions.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
