It's hard to say without more information, but note that Virginia does not
tax certain retirement income.
Please see the following from the State of Virginia website:
"Retirement Plan Income Previously Taxed by Another State
A Virginia subtraction is allowed for individuals who receive distributions
from retirement plans. The subtraction can be taken only if the individual was
taxed on contributions originally made to the retirement plan in another state
that were deductible from federal adjusted gross income during the same period.
The subtraction applies to qualifying distributions from a qualified pension,
stock bonus or profit-sharing plan as described by IRC Section 401, an
individual retirement account or annuity established under IRC Section 408, a
deferred compensation plan as defined by IRC Section 457, or a federal
government retirement program. Conditions for Qualification:
- Contributions must have been
made to an IRS Qualified Plan;
- The contributions must have
been deductible for federal income tax purposes; and
- The contributions must have
been subject to income tax in another state."
