Tax Type
Individual Income Tax
Description
Military spouse; Air carrier employee; Statute of limitations
Topic
Residency
Statute of Limitations
Date Issued
03-07-1994
March 7, 1994
Re: Request for Ruling: Individual Income Tax
Dear*****
This is in reply to your employer's letter dated August 17, 1993 requesting a ruling regarding your individual income tax liability to the Commonwealth of Virginia.
FACTS
You and your husband are both domiciliary residents of the state of Washington. During part of 1989 and all of 1990 you and your husband (a member of the military on active duty assignment in Virginia) maintained a temporary residence in Virginia. During this time you were employed as a flight attendant. Your duties began and ended at San Francisco Airport and you performed your duties on flights to Bangkok, Hong Kong, Narita, Seoul, Taipei and Osaka. At no time during 1989 or 1990 did you perform services in or over the Commonwealth of Virginia.
You filed Virginia resident individual income tax returns for taxable years 1989 and 1990. You now contend that you were not liable for Virginia income tax in those years and seek a refund.
RULING
Federal law (49 USCA §1512) provides that no part of the compensation paid to a employee of an air carrier who performs regularly assigned duties on an aircraft in more than one state, shall be subject to the income tax laws of any state other than the state of the employee's residence and the state in which such employee earns more than 50% of the compensation by the air carrier.
Based upon the information that you have provided and the provisions of 49 USCA 1512, no part of the income you earned from your employer was subject to Virginia income tax in taxable years 1989 and 1990.
However, as previously explained in correspondence from a member of my staff dated September 2, 1993, the statutory period for filing a refund claim for taxable year 1989 has expired. Accordingly, the department has no authority to issue a refund for taxable year 1989. Your refund for taxable year 1990 will be processed as soon as possible.
Sincerely,
Danny M. Payne
Acting Tax Commissioner
OTP/7663E
Rulings of the Tax Commissioner