You are correct that after filing your federal return you will do a part year resident return for California in order to close out the corporation in that state.
But you will do a full year resident return for Virginia since your corporation was located in the state for more than 183 days. You should do the part year return for California first. You will be able to adjust the amount of income earned and the depreciation taken when you go through the part year return.
Then, when doing the full year Virginia return, you will enter all of the income earned in California as well as all of the California expenses. The Virginia return will mirror the federal. But you will take a credit against Virginia taxes for the taxes paid to California which will reduce your tax bill for this year.
Make sure to do the California part-year return first before the Virginia full year return in order to get the amount of this credit.
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