No, you do not have to claim income in Virginia (VA) if you were never a resident in 2023.
If you lived in West Virginia (WV) the entire year, then all of your income is taxed to your resident state. You do not have to file a Virginia (VA) tax return.
When you are in the WV state return be sure to select full year resident and watch for the question about your residency and be sure full year resident is noted.
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