@Irene2805 Unfortunately I believe Virginia is not party to the NESTOA agreement. See "Dual Residency" in this web reference: https://www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Pages/Brief-Overview-Filing...
It sounds like the taxpayers are domiciliary residents of PA and statutory residents of the reciprocal state of VA, and must file as residents in each. In that circumstance, special rules apply. Those rules are detailed in this web reference:
https://revenue-pa.custhelp.com/app/answers/detail/a_id/871/kw/dual%20residency%20pennsylvania%20and...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
