Happy Friday!

I’m working on a case similar to one I’ve seen before: the taxpayer is a Virginia resident but received a Maryland Schedule K-1. The MD source income is entirely from the K-1. On the MD return, Line 1 (Member's Income) shows a negative $30K, but there's an addition adjustment of $38K, resulting in $8K of MD taxable income.

My question relates to the VA Form 760CG:
The Out-of-State Credit (OSC) appears to apply correctly, but I’m unsure how to confirm whether the $8K of MD taxable income has been included in the VA taxable income, potentially resulting in double taxation.

Specifically:
Which line on the VA Form 760 would show whether that $8K is being taxed again by Virginia?