It wasn't the standard refund. Virginia's coffers got a massive revenue boost from the new federal tax law becuse many fewer taxpayers were itemizing. Virginia's standard deduction was a paltry $3,000 ($6,000 MFJ). To partly share the new revenue with taxpayers, the legislature decided to give most taxpayers a one time payement of $1,500 ($3,000 MFJ) in October. This is what I refer to as a bonus. Virginia reported this amount on Form 1099-G along with the regular refund. It should be treated like a regular refund.
