Tax Type
Individual Income Tax
Description
Residency; Resident subject to taxation
Topic
Taxpayers' Remedies
Date Issued
06-29-1995
June 29, 1995
Re: Request for Ruling: Individual Income Tax
Dear*********
This will reply to your letter of May 5, 1995. As a Virginia citizen, you are requesting a ruling on the requirement to pay Virginia individual income taxes.
RULING
A resident, as defined in Code of Virginia §58.1-302, is generally subject to Virginia taxation. Although citizenship does not necessarily determine residency, a citizen of Virginia is generally considered to be a domiciliary resident of Virginia. Further, Code of Virginia §58.1-301 provides that Virginia individual income taxation conforms with the Internal Revenue Code. Thus, income included in the federal adjusted gross income (FAGI) of a Virginia resident must be reported on a Virginia individual income tax return. The FAGI of a Virginia resident may be modified by the additions, subtractions, deductions, and exemptions indicated in Code of Virginia §58.1-322 when computing Virginia taxable income, which is subject to taxation pursuant to Code of Virginia §58.1-320.
Therefore, based on the information provided, you are a domiciliary resident of Virginia and subject to Virginia taxation. I trust your concerns have been addressed. If you have any questions, please contact**************.
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- Sincerely,
Danny M. Payne
Tax Commissioner
- Sincerely,
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Rulings of the Tax Commissioner