Virginia State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Virginia, with full citations and the original source on every page.
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Did leasing homes outside Virginia establish a new domicile when the taxpayer retained Virginia property, licensing, and registration ties?
No. Even if the taxpayer began abandoning Virginia in 2009, she did not establish a new permanent or indefinite domicile in either state where she temporarily leased housing during 2010. She retained …
Did moving to a foreign country establish a new domicile when the taxpayer retained an available Virginia home, voter registration, and driver's license?
No. Although the taxpayer and her husband established a home and employment in another country, their Virginia residence remained available, and she obtained Virginia voter registration and renewed a …
Did returning to a foreign home and job end Virginia domicile when the taxpayer kept a Virginia home, license, vehicles, voting ties, and family connections?
No. Although the taxpayer returned to a permanent home and full-time work in Country A, he kept his Virginia residence, renewed his Virginia driver's license, maintained vehicle and voting ties, and l…
Did a military spouse and servicemember remain domiciled outside Virginia for 2010 income-tax purposes?
No. The spouse established Virginia domicile after moving in 2007: she worked full time, obtained a Virginia license and vehicle registration, voted in Virginia, and bought a home with the servicememb…
Was a taxpayer who moved for work in 2009 still a Virginia resident required to file for 2010?
No. The taxpayer moved for an indefinite job, established a home in the other state, surrendered his Virginia driver's license, obtained the other state's license, and registered to vote and registere…
Did the Servicemembers Civil Relief Act preserve a husband's out-of-state domicile for Virginia tax in 2009 and 2011?
No. Military orders alone did not preserve the husband's former domicile after his conduct showed a Virginia change: he filed resident returns, obtained and renewed a Virginia driver's license, regist…
Did the taxpayer prove that she had abandoned Virginia domicile during 2008?
Yes. Virginia abated the 2008 assessment because the taxpayer's employment, resident income-tax filing, voter registration, and other evidence showed that she established domicile in another state and…
Did living and working in another state end a taxpayer's Virginia domicile and qualify him for Virginia's credit for tax paid to that state?
No. Although the taxpayer maintained a home and worked in State A, he kept and regularly returned to a Virginia residence, received financial documents there, renewed a Virginia driver's license, and …
Did moving to another state with a military spouse end a taxpayer's Virginia domicile for 2008?
No. The taxpayer lived and worked in State A near her military spouse, but filed there as a nonresident, admitted she remained a permanent Virginia resident, kept a Virginia driver's license and vehic…
Did a professional athlete become domiciled in Virginia during a brief visit before moving to a permanent job abroad?
No. The athlete had abandoned Virginia for State A in 2004 and moved to Country A for a permanent professional-sports job in January 2008. Although he obtained a Virginia driver's license, registered …
Did Virginia finally uphold a 2008 residency assessment against a student who lived in two other states but kept a Virginia driver's license?
Not finally. The student said she lived and attended college in two other states and paid tax there, but provided no supporting records despite two information requests. Her Virginia driver's license,…
Did living abroad, holding a foreign license, and paying foreign tax prove that a taxpayer abandoned Virginia domicile for 2008?
No. The taxpayer showed a residence, driver's license, vehicle, and tax return in another country, but did not provide requested voting records or a usable federal transcript. She also maintained a pe…
Did new evidence about an out-of-state home and Virginia mailing arrangements prove that a taxpayer abandoned Virginia domicile for 2007?
No. On reconsideration, Virginia again found that the taxpayer had not abandoned her Virginia domicile. She kept and renewed a Virginia driver's license, registered vehicles in Virginia, was construct…
Could retired U.S. citizens abandon Virginia domicile by moving permanently to a foreign country?
Yes. U.S. citizenship did not prevent the couple from abandoning Virginia domicile and establishing domicile in a foreign country. Virginia found that the wife changed domicile when she moved there in…
Were missionaries domiciled abroad Virginia residents for 2007 because they kept Virginia ties?
No. Considering all the evidence, Virginia found the couple had established domicile in the foreign country in 1993 and had not abandoned it, despite a Virginia house, family address, voter registrati…
Did the Servicemembers Civil Relief Act exempt a military spouse who had established her own Virginia domicile?
No. Virginia denied the refund because the spouse's conduct showed that she had abandoned her prior-state domicile and established a separate Virginia domicile. Her Virginia voter registration, Virgin…
Did attending college, voting, paying in-state tuition, and interning in another state end a student's Virginia domicile?
No. Virginia found that the student had not clearly abandoned his Virginia domicile. His out-of-state tuition status, voting, internship, and part-year return supported a change, but college housing a…
Did temporary job transfers outside Virginia establish that a taxpayer abandoned his Virginia domicile for 2007?
No. Virginia held that temporary job assignments outside the state, even for years, did not prove the taxpayer intended to establish a permanent home elsewhere. His Virginia driver's license, Virginia…
Were spouses full-year Virginia residents for 2006 even though one did not obtain Virginia employment until October?
Yes. Virginia found that the couple's licenses, Virginia apartments, vehicle registration, and earlier part-year filing showed Virginia domicile throughout 2006. A later Virginia job start and one par…
Did an employee abandon Virginia domicile by moving to another state for work while keeping a Virginia home, vehicles, and driver's license?
No. Although the taxpayer moved and rented an apartment in State A, he kept his Virginia house and vehicle registrations and renewed a Virginia driver's license in 2007. Virginia found that he had not…
Was a husband working and living overseas a Virginia domiciliary resident in 2006 because his family, home, and driver's license were in Virginia?
No. Although the husband had a Virginia home used by his family and had obtained and renewed a Virginia driver's license, the Department found he had established domicile in the foreign country and ha…
Did a one-year job, rented housing, and bar admission in another state establish that an individual had abandoned his Virginia domicile for 2006?
No. The taxpayer's one-year employment, temporary living arrangements, retained Virginia driver's license and vehicle registration, use of a Virginia address on tax returns, and return to Virginia sho…
Did a service member remain domiciled outside Virginia after registering to vote, obtaining a driver's license, and registering a car in Virginia?
No. The Department found that the service member's Virginia voter registration, driver's license, and vehicle registration, combined with little evidence of continuing ties to his former state, showed…
Was an overseas worker a Virginia domiciliary in 2006 despite having a Virginia driver's license, voter registration, and mailing address?
No. The taxpayer's indefinite overseas employment, long-term residence from 1995 through 2009, permanent home, and foreign driver's license established domicile in Country A for 2006. Virginia licensi…
Did retaining an unrenewed Virginia driver's license make a Foreign Service officer and spouse Virginia domiciliaries after they left the state?
No. The couple had established Virginia domicile while living and working there from 2001 to 2003, but they abandoned it when the officer transferred overseas, they gave up their apartment, the spouse…
Did spouses who established another-state domicile still owe Virginia tax on the husband's salary for days he worked in Virginia?
Yes. Virginia accepted that both spouses had changed domicile to another state for 2006 despite retaining a Virginia home, licenses, voter registrations, and one vehicle. But the husband worked in Vir…
Did a professional athlete abandon Virginia domicile by obtaining another state's license and voter registration while training and playing elsewhere?
No. Virginia found that the couple remained domiciliary residents for 2004-2006. The husband's other-state driver's license, voter registration, training, and four-month lease did not outweigh the Vir…
Did a taxpayer establish a new domicile outside Virginia despite retaining a Virginia home, license, vehicles, and voter registration?
Yes. Although the taxpayer retained several Virginia ties, he lived and worked in the other state with his wife, used that address for federal tax and financial records, claimed it for withholding, jo…
Was a missionary domiciled in Virginia because she kept a Virginia driver's license, voter registration, bank account, and mailing address?
No. Virginia found that the taxpayer was domiciled in the foreign country during 2006. She had sold her former home and car, moved or stored her property, established a permanent home abroad, and rema…
Did a couple who abandoned Virginia domicile still have to file Virginia returns because they owned rental real estate in the Commonwealth?
Yes. Virginia found that the couple abandoned their Virginia domicile in 2004 after moving for employment, selling their home, and establishing homes elsewhere. But because they continued to own Virgi…
Did a U.S. citizen living abroad become a Virginia domiciliary by using his parents' address and holding a Virginia license, voter registration, property interest, and vehicle?
No. Virginia found that the taxpayer remained domiciled abroad in 2005. He had lived there for decades, maintained a permanent home and license there, worked there full time, and visited Virginia for …
Could spouses have different Virginia domicile results for the same year after moving together to another state?
Yes. Virginia found that neither spouse was an actual resident because their records supported fewer than 183 Virginia days. The wife had changed her domicile by switching her license and voter regist…
Did a taxpayer establish domicile outside Virginia even though his wife, home, vehicle, doctor, and more of his days remained tied to Virginia?
Yes. Virginia found that the taxpayer became domiciled in the other state in 2005 after his parents died and he returned there. He bought another home, maintained and renewed that state's license, vot…
Did a federal employee change domicile when his paid education program moved him from Virginia to college and work assignments in two other states?
Yes. Virginia found that the employee changed domicile to the college state in August 2004. Employer records showed he lived and worked in the two other states, spent little time in Virginia, and file…
Did foreign and out-of-state work assignments end a taxpayer's Virginia domicile when his family, home, licenses, and registrations stayed in Virginia?
No. Employment and housing abroad and in another state did not prove abandonment of Virginia domicile. The taxpayer's spouse and children stayed in the Virginia home; he retained Virginia vehicles, a …
Did Virginia property, vehicles, a license, and voter registration make a taxpayer living and working abroad a Virginia domiciliary in 2006?
No. The taxpayer took several steps associated with Virginia domicile, including property ownership, registered vehicles, a driver's license, and voter registration. But he remained employed full time…
Did a couple establish domicile outside Virginia despite keeping a historic Virginia home, mail address, and old driver's licenses?
Yes. The couple kept a historic Virginia home, received mail there, visited regularly, and had renewed Virginia licenses in 2003. But the husband began working in the other state in 2002, they bought …
Did moving to another state and taking a foreign assignment end Virginia domicile when the taxpayer kept his family, home, vehicles, voting, and license there?
No. Renting a room in another state, declaring it as an employer home of record, and working abroad showed some intent to move. But the taxpayer kept the Virginia home where his spouse and children li…
Did a couple abandon Virginia domicile after moving, buying a home, and operating a business in another state while retaining Virginia ties?
Yes. The couple established a permanent home and demanding business in another state and proved an intent to remain there indefinitely. Keeping an unsold Virginia house, an old Virginia registration, …
Did a traveling artist abandon Virginia domicile by owning homes and studios elsewhere while retaining a Virginia home, license, and voter registration?
No. Despite homes, studios, vehicles, and business ties in other states, the artist kept a preexisting Virginia residence, renewed a Virginia driver's license in 2003, remained registered to vote, con…
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These are official tax letter rulings and advisory opinions issued by Virginia's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.