While I was waiting for a response I found this at the Virginia Department of taxation.
There's 2 "ands" there LOL
Seems contradictory from the other site
https://www.tax.virginia.gov/who-must-file
You must file an income tax return in Virginia if:
- you are a resident of Virginia, part-year resident, or a nonresident, and
- you are required to file a federal income tax return, and
- you have Virginia adjusted gross income equal to or greater than the amounts below:
Filing Status Income Threshold
| Single or married filing separately | $11,950 |
| Married filing jointly | $23,900 |
