92-7 | Virginia Tax

Tax Type

Individual Income Tax

Description

Residency; Nonresident spouse

Topic

Taxpayers

Date Issued

03-13-1992

March 13, 1992

Re: §58.1-1821 Application: Individual Income Tax

Dear*****************

This will reply to your letter of March 28, 1991, in which you submit an application for correction of an assessment issued to your clients for taxable year 1988.

Virginia Code §58.1-326 provides:

- If a husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes ... unless both elect to determine their joint Virginia taxable income as if both were residents.

Based upon the facts set out in your letter and information previously submitted, ********was neither a domiciliary or actual resident of Virginia in taxable year 1988 and as such is not subject to this state's tax on income derived from his employment in the Panama Canal Zone. ********** was an actual resident of Virginia in taxable year 1988, but did not receive any income during her period of residence.

As neither spouse had Virginia taxable income in taxable year 1988 and as there was no election to file a joint Virginia return under Virginia Code §58.1-326, the assessment issued to your clients will be abated in full.

Sincerely,

W. H. Forst
Tax Commissioner

Rulings of the Tax Commissioner