Provided your client was a full-year tax resident of VA, VA income tax would be due on the FL W-2.  Since FL has no SIT, there will be no credit to claim even if the compensate was derived from services performed without the state of VA.

Question is why there is a FL W-2 if your client was a full-year tax resident of VA.  If your client telecommuted for a FL employer from VA, the FL employer would still be obliged to report and withhold VA taxes on the wages.

Given how you phrased the question, my presumption is that it is not a case where your client relocated to/from VA.  If so, it would depend on whether there was sufficient ground for your client to terminate residency, when that occurred vis-a-vis the receipt of that income, and where the services related to that income were performed.