This is the general rule: The income is VA source income since it was earned there. Resident States tax all their resident's income, regardless of where earned. You will file a non-resident tax return for VA and report the VA income. You will file a full year resident return for your resident State, reporting all your income. Your Resident State will give you a credit, or partial credit for any tax paid to VA.
If your residence state is a reciprocal state (Kentucky, Maryland, Pennsylvania, Washington, D.C. and West Virginia), then you do not pay VA tax and only need to file if you need to get any VA withholding refunded. Your residence state will still tax your VA income, but will not give you credit for tax withheld by VA.
