When going through the Income section of the Virginia tax return, there will a line item for Other Additions to Federal income and Other Subtractions from Federal income.
Choosing the Other Additions to Federal income will allow you to enter an amount and description that is not included in the Federal Adjusted Gross Income that is taxable to Virginia.
Choosing the Other Subtractions to Federal income will allow you to enter an amount and description that is included in the Federal Adjusted Gross Income which is not taxable in Virginia.