Do I file a nonresident return for Virginia if the W-2 is from a Virginia employer?

[1177mel]

My former Virginia employer canceled a group life insurance policy for retirees and used the proceeds to purchase an individual life insurance policy. I received a W-2 for the cost of the single premium life insurance policy.

[Molly_K]

You should first determine whether or not you are a resident of Virginia. It does not matter where the employer is located when deciding which residency you fall under. Also Virginia has minimum filing thresholds. If you have withholding on this form you will want to file to receive a refund, regardless of income amount.

Please check page 4 of the instructions. https://tax.virginia.gov/sites/default/files/vatax-pdf/2018-form-763-instructions.pdf