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 taking a permanent job and leasing a home in another state end a taxpayer's Virginia domicile when his family, home, licenses, and registrations remained in Virginia?
No. Employment and a leased residence in State A showed some intent to relocate, but the taxpayer kept a Virginia home with his wife, renewed his Virginia driver's license, registered vehicles and rem…
Did keeping a Virginia house and mailing address prevent former residents from proving they changed domicile to another state?
No. Despite retaining a Virginia home and receiving financial mail there, the taxpayers proved by the preponderance of the evidence that they abandoned Virginia domicile and established domicile in an…
How should spouses file when they ended their Virginia domiciles on different dates during 2005?
They had to file an amended Virginia part-year resident return, not treat the entire year as nonresidents. Virginia taxed each spouse as a domiciliary resident through the date that spouse's Virginia …
Did a taxpayer establish a new domicile outside Virginia despite retaining a Virginia driver's license during 2004?
Yes. Her full-time out-of-state job, leased apartment and vehicle, minimal time in Virginia, and later replacement of her Virginia driver's license showed that she abandoned Virginia domicile. Virgini…
Did a taxpayer abandon Virginia domicile by taking long-term foreign jobs even though his wife, driver's license, vehicle, and voting ties remained in Virginia?
Yes. Long-term or indefinite foreign employment, established homes abroad, foreign licenses, a vehicle, and a citizenship application showed abandonment of Virginia domicile beginning in 2002. The exp…
Did checks paid to another state's revenue department prove that a taxpayer was not a Virginia resident?
No. Checks sent to another state's revenue department could reflect nonresident tax and did not establish domicile. Virginia asked for evidence bearing on residence, employment, spouse, property, vehi…
Did a merchant mariner who separated from his spouse and established ties to a U.S. territory remain a Virginia domiciliary resident?
No. Considering all the circumstances, Virginia found that the merchant mariner abandoned his Virginia domicile and established a domicile outside Virginia. His assessments for 2003 and 2004 were abat…
Was an out-of-state domiciliary an actual Virginia resident when she owned a Virginia home but spent fewer than 184 days in the state?
No. The taxpayer's daily log, receipts, and other evidence sufficiently showed she spent fewer than 184 days in Virginia in both 2004 and 2005. She was not an actual resident, so Virginia abated the p…
Was a 2003 Virginia nonfiler's statement that he moved abroad enough to overturn the residency assessment?
No. The taxpayer said he changed domicile to another country in September 2003, but he did not answer repeated requests for supporting information. Because he failed to prove both abandonment of Virgi…
Could legally separated spouses file a joint Virginia nonresident return when the husband lived elsewhere but the wife remained a Virginia resident?
No. The husband proved he was domiciled outside Virginia in 2004, but the wife remained a Virginia resident. A resident and nonresident spouse could not file a joint nonresident return; the husband's …
Did a taxpayer abandon Virginia domicile during 2002 by leasing a home from his daughter in another state after his Virginia employer entered bankruptcy?
No. His temporary return to another state did not show abandonment of Virginia domicile, especially because he kept Virginia ties, sought Virginia work, used a Virginia address for unemployment, and r…
Did additional information overturn Virginia assessments when the taxpayer spent over 200 days in Virginia and still lacked support for claimed losses?
No. Virginia found the taxpayer was an actual resident in 2000-2001 based on more than 200 days of presence and upheld 2002-2003 assessments because he did not provide partnership returns or other req…
When did a Virginia shareholder change domicile, and how were a lump-sum payment and S corporation income taxed?
The taxpayer changed domicile on December 1, 2003, when the out-of-state lease became effective—not September 30. Virginia found the December related-party lump sum was not an arm's-length prepayment …
When did a Virginia shareholder change domicile, and how were a lump-sum payment and S corporation income taxed?
The taxpayer changed domicile on December 1, 2003, when the out-of-state lease became effective—not September 30. Virginia found the December related-party lump sum was not an arm's-length prepayment …
Could a State A resident amend 2001 and 2002 Virginia returns as a nonresident and claim credit after State A's tax-court decision?
Yes. Virginia found that the taxpayer never abandoned her State A domicile and was not an actual Virginia resident, so only Virginia-source income was taxable. Because State A offered a substantially …
Did working overseas for all of 2004 end Virginia domicile when the taxpayer kept an unleased Virginia home and driver's license?
No. Living and working overseas for the entire year did not by itself change domicile. The taxpayer kept an unleased Virginia home and driver's license, later registered another Virginia vehicle, and …
Did a couple become Virginia domiciliaries merely by living there temporarily and listing Virginia as their permanent passport address?
No. Their State A ties, lack of a Virginia home or family ties, and conduct showed no acquisition of Virginia domicile; the passport address was used for expediency. But domicile was separate from act…
Did an active-duty servicemember become taxable as a Virginia resident merely because military orders transferred him to Virginia?
No. The servicemember documented that he retained his State A domicile and entered Virginia under military orders. Because he did not establish Virginia domicile and his only income was active-duty mi…
Did the daily-commuter exception eliminate Virginia filing when a worker moved into Virginia and established an abode during the same year?
No. The taxpayer qualified as an out-of-state commuter only before she established a Virginia abode. Her November 1 move and continued residence showed Virginia domicile for the rest of 2003, so she c…
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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.