Tax Type
Individual Income Tax
Description
Residency Status
Topic
Taxpayers
Date Issued
04-09-1999
April 9, 1999
Re: Request for Ruling: Individual Income Tax
Dear******************
This will respond to your letter in which you request guidance regarding your residency status for Virginia individual income tax purposes.
FACTS
You are a Virginia resident employed by the federal government and are currently assigned to work in another state on a temporary basis. You have rented a residence there for which the federal government reimburses you for expenses. You commute home to Virginia on a regular basis, however, you expect continued assignment in the other state well into 1999. You request a ruling as to your residency status for Virginia income tax purposes.
RULING
For Virginia income tax purposes, Code of Virginia § 58.1-302 provides for two types of Virginia residents, domiciliary residents and actual residents. A domiciliary resident is a person whose permanent place of residence is Virginia and the place to which he intends to return even though he may actually reside elsewhere at the time. For a person to change domiciliary residency to another state, that person must intend to abandon his Virginia domicile with no intention of returning to Virginia. The person must acquire a new domicile where he is physically located with the intention to remain there permanently. Therefore, a Virginia domiciliary resident who works in other states and who has not abandoned his Virginia residency continues to be subject to Virginia tax. From the facts presented in your letter, you have not abandoned your Virginia domicile and remain liable to the Virginia individual income tax.
If you have any questions regarding this ruling, please contact ************** of the Office of Tax Policy at *****.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/17790
Rulings of the Tax Commissioner