You may be Virginia resident for tax purposes if you meet certain qualifications.
Typically, you are a full-year Virginia resident for income tax purposes if:
- You live in Virginia or maintain a place of abode for more than 183 days during the year, or
- You are a legal (domiciliary) resident of the Commonwealth.
There are two ways of being a Virginia resident.
- You are physically present in Virginia; or
- You maintain a place of abode for more than 183 days during the taxable year.
- Your residency does not have to be consecutive days.
You can also be an actual resident of Virginia and a domiciliary resident of another state. For instance, you can obtain a dual status if you’re a resident of another state and you enroll in a Virginia school and live there during the school year.
If you have a legal residence in Virginia, you are then a domiciliary resident. As a matter of fact, most domiciliary residents live in Virginia. You can still be a domiciliary resident if you do not live in Virginia.
Here are some examples in which this is possible:
- An individual who enters the military from Virginia (i.e., claims Virginia as his/her home of record) will remain a domiciliary resident of Virginia unless they abandon Virginia as the state of domicile.
- A student who attends school in another state, but maintains Virginia as their legal state of residence, is a domiciliary resident.
- A resident of Virginia who accepts employment in another country is a domiciliary resident unless they abandon Virginia as their state of domicile.
For more information on determining your state residency, click here for more information.