Virginia non-resident filing requirement -- what's the definition of Virginia adjusted gross income

[Sandpiper21]

My wife and I are NY residents.  We own a rental property in VA and 2021 net income from the property was around $17,000, but we have income from other sources, such as our W2.  Our total adjusted income on Federal 1040 is above $100,000.

On VA Tax website, https://www.tax.virginia.gov/who-must-file, it says 

Filing Status Income Threshold

Single or married filing separately	$11,950
Married filing jointly	$23,900

Is Virginia Adjusted Gross Income defined as income from Virginia source?  If so, our income from Virginia source is less than $23,900, and it means we don't have to file any return with VA.  Or is Virginia Adjusted Gross Income defined as Federal Adjusted Gross Income with some minor addition or subtraction that's specific to VA such as municipal bonds or 529 contributions.  Since our Federal Adjusted Gross Income is so much higher, and we have no other business dealing in VA, if VAGI is defined as latter, then we will certainly exceed the $23,900 threshold.

[LeonardS]

Yes,  your federal adjusted gross income plus any Virginia additions, and minus any Virginia subtractions computed on Schedule ADJ, is your Virginia Adjusted Gross Income.  Ref: Virginia Tax

[Hal_Al · Accepted solution]

Q. Is Virginia Adjusted Gross Income defined as income from Virginia source? 

A. No. 

Q. Or is Virginia Adjusted Gross Income defined as Federal Adjusted Gross Income with some minor addition or subtraction that's specific to VA

A. Yes.  You exceed the $23,900 threshold and must file.  Nonresidents with income (emphasis added)  from Virginia sources are subject to the same filing requirements as residents. This means that the filing threshold for a nonresident is determined by Virginia adjusted gross income computed as a resident, including income from all sources. The filing threshold for a nonresident cannot be based solely (emphasis added) on income from Virginia sources.

If you did not have a net profit from your rental, you would not have to file because of  a different rule.  

You are not required to file if you don't owe any taxes and will not receive a refund. However, we (the state) periodically reviews and update our records to make sure that we have the correct return information on file. As a result, even if you didn't need to file a return for a given year, we may send you a letter later asking you to verify your Virginia adjusted gross income. (1-10-20)