If you are a resident of Virginia, but have income from North Carolina, then you will need to file tax returns for both states. There is not a reciprocity agreement in place with these states.
You will file a Virginia resident tax return and claim a tax credit for taxes paid to North Carolina.
You will file a non-resident North Carolina return to report the income that was earned in North Carolina.
After finishing your Federal return, you should complete the non-resident (NC) return first and then your resident (VA) return.
edited 2/8/16 5:11 am PST to change order of state completion
ehhhh watch it........Backwards
After Federal is full filled out.....everything but not yet filed.
.....NC nonresident must be prepared first....only then work thru the VA resident tax return.