My husband worked in Virginia in 2007 while keeping his address in Tennessee. His W-2 shows that his state wages were 1380 (Box 16) and his state tax was 50 (Box 17). I have already filed our federal taxes and have received a refund. Do we need to file a state return for VA?

He probably have NO LEGAL OBLIGATION to file with Virginia due to hs low VA-sourced income, but he shold file as a non-resident to get the $50 back.