A couple follow-up comments:
- You are not able to deduct any start-up or organizational costs until you begin business. So, if you file a federal or VA return, no deduction
- I would reconsider your filing the VA return as well. A link to the instructions indicate that a return is required if the entity is doing business or has income. You have neither of these. See page 3 of the instructions.
- You can certainly attempt to call VA to confirm, but I would not file based on your facts since you have not started business.
- https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-502-instructions.pdf
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
