@Hal_Al -- Thank you. That is correct.
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. If your income is only from wages, salaries and interest from a savings or checking account, your VAGI is usually the same as the federal adjusted gross income shown on your federal return. Once you have computed your VAGI, check the chart below to see if you need to file a Virginia income tax return.
From Page 4, https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-763-instructions.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
