rbynaker
Level 14

You're right, it looks weird.  But VA & CA are "reverse credit" states.

See CA item D :

https://www.ftb.ca.gov/forms/2025/2025-540-s-instructions.html

"California nonresident individuals . . . may claim the other state tax credit:  Arizona (AZ), Guam (GU), Oregon (OR), and Virginia (VA)."

And VA under Special Circumstances:

https://www.tax.virginia.gov/credit-for-taxes-paid-to-another-state

"f you have income from Arizona, California, or Oregon sources, you can't claim a credit for taxes paid to those states on your Virginia income tax return. Claim a credit on the nonresident income tax return for the appropriate state."

Rick

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