rbynaker
Level 14
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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