Tax Type
Individual Income Tax
Description
Domicile abandoned; Nonresident returns
Topic
Persons Subject to Tax
Residency
Date Issued
04-06-1989
April 6, 1989
Dear ******************
This will reply to your recent letter regarding the filing of your l 988 income tax returns.
Based on the information provided, you abandoned your Virginia domicile on December 1, 1988. Therefore, you will need to file a part-year resident (Form 760-PY) return for the period you resided in Virginia prior to your change of domicile.
In addition, you will need to file a nonresident (Form 763) return in the event that you received any income from Virginia sources after December l, 1988. As defined in Va. Code §58.1-302, this includes:
l. Items of income ... attributable to:
a. The ownership of any interest in real or tangible personal property in Virginia; or
b. A business, trade, profession or occupation carried on in Virginia.
2. Income from intangible personal property, including annuities, dividends, interest, royalties and gains from the disposition of intangible personal property to the extent that such income is from property employed by the taxpayer in a business, trade, profession, or occupation carried on in Virginia.
To assist you, I have enclosed copies of Forms 760-PY and 763 and the instructions for each. Please let us know if you have any questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner