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 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…
Did a military spouse qualify for a 2009 Virginia withholding refund when she and the service member had different domiciles before Virginia?
No. Virginia found that the spouse maintained State A domicile, but the service member had not abandoned State B domicile before the move to Virginia. Because the 2009 military-spouse protection requi…
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 the military-spouse income-tax exemption apply when the spouse moved to Virginia before marriage and had a different domicile from the service member?
No. Virginia found that the spouse established Virginia domicile when she moved there in June 2007, before marrying the service member in January 2009. The service member retained State A domicile. Be…
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 taxpayer an actual Virginia resident in 2005, making her State A retirement income taxable, when evidence indicated more than 183 Virginia days?
Yes on the existing record. Virginia concluded that the taxpayer maintained a Virginia abode for more than 183 days in 2005, making her an actual resident even if State A domicile continued. Her feder…
Was a legally separated husband an actual or domiciliary Virginia resident in 2006 and 2007 despite a Virginia business, license, vehicles, and family home?
No. Evidence rebutted the auditor's credit-card-based day count and showed the husband spent only 68 days in Virginia in 2006 and 72 in 2007, so he was not an actual resident. The full circumstances a…
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…
Was an individual still domiciled in Virginia for 2007 when he had moved to another state and only a Virginia address on federal information statements linked him to Virginia?
No. The taxpayer had moved back to State A before 2007, established a permanent home and driver's license there, kept his business interests there, and spent most of the year there. Because the only 2…
Did spending more than 183 days in another state, claiming its homestead exemption, and registering to vote there end a couple's Virginia domicile?
No. Although the couple spent most of each year in State A, claimed its homestead exemption, registered to vote there, and obtained State A identification cards, they kept Virginia driver's licenses, …
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…
Were spouses who moved out of Virginia in February 2007 full-year residents, and how did they report income before and after the move?
No. The couple proved they spent fewer than 183 days in Virginia and established a new domicile when they bought and moved into an out-of-state condominium in February 2007, followed by other abandonm…
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 military spouse abandon Virginia domicile by following her active-duty husband to another state for two years?
No. Virginia found that the spouse had established Virginia domicile in 2000 and did not abandon it during the two-year duty assignment. She kept the Virginia home where her children lived, retained a…
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…
How did Virginia resolve a couple's domicile, college-savings, pension, age-deduction, and appeal-interest claims for 2006 and 2007?
Virginia reached a mixed result. The couple were Virginia domiciliaries, their pension subtraction lacked federal-return and other-state tax proof, and the wife's age deductions were unavailable under…
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 a taxpayer's statement that he lived and worked outside Virginia in 2003 justify removing the state's income-tax assessment?
Not yet. The taxpayer said he lived and worked outside Virginia in 2003, but he retained a Virginia driver's license, voter registration, vehicle registration, and a Virginia address receiving federal…
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 a missionary remain domiciled in Virginia because he kept a Virginia license, voter registration, and mailing address while living abroad?
No. The taxpayer had lived abroad since July 2003, worked there full time, rented a permanent home, lived with his spouse and children, and spent all of 2006 outside Virginia. A Virginia mailing addre…
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 five months living and working in another state make a Virginia domiciliary resident a part-year resident for 2005?
No. The taxpayer said the out-of-state move was temporary, lived with relatives, returned to Virginia after the assignment, and spent 237 days in Virginia during 2005. She did not prove abandonment of…
Did a taxpayer prove she lived outside Virginia in 2004 after ignoring three Department requests for residency evidence?
Not yet. Virginia had third-party tax documents sent to a Virginia address and a Virginia license later renewed in 2007. The taxpayer claimed another-state domicile but did not provide all evidence re…
Did a military spouse remain a Virginia resident in 2003 after leaving her job and home to establish a household and employment abroad?
No. When her service-member spouse transferred abroad in 2001, she ended Virginia employment, vacated the home, moved her child, established a permanent foreign residence, enrolled the child in school…
Was a military spouse still a Virginia resident in 2006 and 2007 after moving abroad with her husband and later moving to another state?
No. She ended Virginia employment, sold her Virginia home and vehicle, moved all tangible property abroad, obtained a foreign driver's license and permanent home, spent no days in Virginia during 2006…
Did a Virginia LLC owner remain domiciled in Virginia, and how much of his salary was Virginia-source income?
Virginia found he had abandoned Commonwealth domicile despite owning half of a Virginia LLC, working there at peak times, and retaining a Virginia house and registered vehicles. His out-of-state home,…
How did Virginia's 2010 bulletin apply the new military-spouse residency law to income and local property taxes?
The historical bulletin required the spouse and service member to share the same non-Virginia domicile; a spouse could not simply elect the member's state. Qualifying service income, including some lo…
Did a retiree change his domicile from Virginia by maintaining a home, voter registration, and resident returns in another state?
No. The taxpayer had established Virginia domicile while working at a university and did not prove that he abandoned it after retirement. His other-state home, voter registration, and resident returns…
What initial Virginia tax relief did Tax Bulletin 09-10 announce for qualifying military spouses in 2009?
The initial bulletin said a spouse accompanying a service member under military orders could avoid gaining or losing domicile when both shared the same domicile and the spouse was present solely to ac…
Had the taxpayer abandoned Virginia domicile even though he kept a Virginia home, vehicles, and business interests?
Yes. After weighing all circumstances, Virginia found that the taxpayer abandoned Virginia domicile and established domicile in another state before 2005. His other-state home, driver's license, voter…
Was income earned after moving out of Virginia taxable when a former employee performed all subcontractor services for the Virginia company from another state?
No. The husband was taxable as a Virginia resident only through his May 2005 move. After becoming domiciled in State A, he contracted with his former Virginia employer but performed every service in S…
Did daily logs and receipts prove that a wife changed domicile in November 2005 and spent too few days in Virginia to be an actual resident in 2006?
Yes. Virginia accepted that the wife moved to State A in November 2005, took full-time employment, and established a home there. A daily log and receipts supported the reported number of Virginia days…
Did a husband change Virginia domicile when his employer transferred him out of state but his wife and children temporarily remained in their Virginia home?
Yes. The husband transferred to State A, rented and then bought a home, obtained its driver's license, registered a vehicle, and registered to vote. His wife and children temporarily remained in Virgi…
Did a retired business owner change domicile outside Virginia despite keeping a Virginia home, business interests, cars, and a later Virginia license renewal?
Yes. The taxpayer retired, moved to State A, obtained its license, registered to vote and register a car there, and developed community ties. He retained a Virginia home, minority business interests, …
Did buying a Virginia townhouse and obtaining a Virginia driver's license establish domicile when the taxpayer kept his spouse, home, vote, car, and license in another state?
No. The taxpayer worked in Virginia, bought a townhouse, and obtained a Virginia license, but kept his primary home and spouse in State A, returned there when possible, and maintained its license, veh…
Did a taxpayer abandon Virginia domicile in July 2005 despite retaining a Virginia home and some vehicle registrations?
Yes. The taxpayer moved into a State A residence in July 2005 and declared that date on his Virginia part-year return. Later actions—including surrendering his Virginia driver's license, obtaining a S…
Did owning a Virginia vacation home, registering a car, and obtaining a Virginia driver's license make the taxpayer domiciled in Virginia?
No. The Virginia home and vehicle were used for vacations, and the taxpayer obtained the Virginia license for convenience. More importantly, he kept a permanent home, employment connection, vehicles, …
Were hotel owners Virginia residents for 2005-2007 when they kept Virginia property but spent fewer than 183 days there?
No. The couple established State A domicile through their full-time hotel business, home, vehicles, and the husband's license and voting registration. Virginia property and the wife's Virginia license…
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 taxpayer change Virginia domicile in June 2005 after moving to State A for a non-temporary job while retaining a Virginia driver's license?
Yes. The taxpayer stopped renting in Virginia, established a State A home, registered his car there, and accepted employment that was not shown to be temporary. Although retaining a recently renewed V…
How did Virginia tax S-corporation income after a couple moved away, merged the Virginia company, and performed no later Virginia work?
The original Virginia S corporation had nexus for all of 2004 because it operated in Virginia before the move and remained in existence until a September merger. Its income had to be divided between t…
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.