royalty/lease and the state

[TAXMAN]

TP full year resident of VA. Receives a royalty(from minerals) and a lease pymt from gas co in WV.  I understand that WV will tax this as a nonresident. I don't see were this type of income is eligible for the credit(OSC) on the VA return for taxes paid to WV. Am I correct on this issue?

[Gail in Virginia]

I think unless you are subtracting this income from the income on VA it is eligible for the Other State Credit.  You just need to attach a copy of the non-resident WV return to the VA return when you file it.