Virginia noin-resident rental income of $2374

[gking3n10]

Do I have to file Virginia taxes for townhouse rented and net income is $2374 for rent paid by renter was $9375 for 2023..  I am a NM resident.

[DMarkM1]

It depends on your filing status and your VA Adjusted Gross Income (AGI).  You VA AGI is typically the same as your Federal AGI (see below).  As a VA nonresident with VA source income, if your VA AGI is below $11,950 for single or married filing separately or below $23,900 for married filing jointly, then you do not have a VA filing requirement.  Here is the VA reference.

Your VA AGI starts with your federal AGI and includes VA additions and subtractions. See pages 19-25 of the VA form 763 Instructions for a list and explanations of VA additions and subtractions from Federal AGI to arrive at your VA AGI.