Tax Type
Employer Income Tax Withholding
Description
Foreign Service Officer
Topic
Withholding of Tax
Date Issued
07-05-1989
July 5, 1989
Re: Ruling Request/ Withholding Tax
Dear******************
This will reply to your letter of May 15, 1989 seeking an exemption from withholding tax for the period that you are temporarily residing in Virginia, pending your assignment to Mozambique as a career foreign service officer for the Agency for International Development.
Under current law, only remuneration excluded from the meaning of the term "wages" in Virginia Code §58.1-460, (copy enclosed) qualifies for exemption from Virginia withholding requirements. As you can see, no exemption from such requirements currently exists for remuneration received by foreign service officers such as yourself who are domiciled in another state, but temporarily residing in Virginia pending transfer to a new assignment.
Accordingly, your employer should deduct Virginia withholding tax from your wages while you are a resident of this State. If you have not already done so, you should contact your employer for the forms necessary for Virginia withholding. If your employer is not already registered for Virginia withholding, it should contact the department's Registration Section at P.O. Box 6-L, Richmond, Virginia 23282, or call (804) 367-8055.
I hope this has answered your question, but let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner