Document Number
95-178
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**************.

                        • Sincerely,



                          Danny M. Payne
                          Tax Commissioner

Rulings of the Tax Commissioner

Last Updated 08/25/2014 16:46