Document # Public Document # Document Type Date Issued Description
15-210 15-210 Rulings of the Tax Commissioner 10/30/2015 The maximum deduction for contributions to Virginia prepaid tuition contracts is $4,000 allowed for contributors under age 70.
15-209 15-209 Rulings of the Tax Commissioner 10/29/2015 Taxpayer elected to treat the LLCs as S corporations,they are considered separate entities. Each of the LLCs is required to file a separate return.
15-208 15-208 Rulings of the Tax Commissioner 10/27/2015 District of Columbia residents commuting to work in Virginia and earning only salaries and wages are not subject to tax in Virginia.
15-206 15-206 Rulings of the Tax Commissioner 10/27/2015 Taxpayers National Guard pay did not qualify for the extended active duty pay subtraction because service was less than 90 days.
15-207 15-207 Rulings of the Tax Commissioner 10/27/2015 Department finds that the service member established domicile in Virginia. In addition, the service member remained in Virginia after retiring from the military.
15-204 15-204 Rulings of the Tax Commissioner 10/20/2015 Taxpayer must contact the IRS to dispute the discrepancies in his income.
15-205 15-205 Rulings of the Tax Commissioner 10/20/2015 Clerk of the County to review the actual value of the property, taking into consideration the Taxpayer's appraisal and all other relevant and reliable information available.
15-197 15-197 Rulings of the Tax Commissioner 10/19/2015 If a spouse does not establish a permanent personal presence in State A, he will not be considered to have abandoned his Virginia domicile.
15-201 15-201 Rulings of the Tax Commissioner 10/19/2015 Farm Wineries and Vineyards Tax Credit Application
15-198 15-198 Rulings of the Tax Commissioner 10/19/2015 It is a taxpayer's responsibility to inform their employer when there is a change to their withholding status.
15-202 15-202 Rulings of the Tax Commissioner 10/19/2015 Qualified Funeral Trusts; Appeal filed after the expiration of the 90-day limitations period.
15-199 15-199 Rulings of the Tax Commissioner 10/19/2015 Ignorance of the Law; Web Site Information;Statute of Limitations
15-203 15-203 Rulings of the Tax Commissioner 10/19/2015 The Taxpayer's appeal correspondence was not timely filed.
15-200 15-200 Rulings of the Tax Commissioner 10/19/2015 Taxpayers failed to have sufficient income tax withheld or estimated tax paid. Estimated tax underpayment penalty
15-194 15-194 Rulings of the Tax Commissioner 10/16/2015 Clarification of the nexus requirement with Virginia and the requirements to register for the collection and remittance of retail sales and use tax.
15-195 15-195 Rulings of the Tax Commissioner 10/16/2015 A Virginia resident is subject to taxation by the state of Virginia.
15-196 15-196 Rulings of the Tax Commissioner 10/16/2015 Taxation of rental accommodations.
15-193 15-193 Rulings of the Tax Commissioner 10/07/2015 Out-of-State Tax Credit; Withholding
15-192 15-192 Rulings of the Tax Commissioner 10/02/2015 Activities done by subcontractors must be considered in determining the nature of the services the Taxpayer offered to its customer.
15-190 15-190 Rulings of the Tax Commissioner 09/30/2015 Taxpayer was not a resident of Virginia for the taxable year and should file a part-year return.
15-191 15-191 Rulings of the Tax Commissioner 09/30/2015 Department finds it doubtful that the Taxpayer took sufficient steps to establish a physical presence in State B.
15-189 15-189 Rulings of the Tax Commissioner 09/30/2015 Estimated tax; Taxpayers' underpaid withholding tax towards their liability..
15-188 15-188 Rulings of the Tax Commissioner 09/29/2015 When an employer fails to withhold sufficient taxes, the Taxpayer is still required to file a return to report his income
15-187 15-187 Rulings of the Tax Commissioner 09/28/2015 Taxpayer failed to file an amended VA return, after deduction was denied by the IRS.
15-186 15-186 Rulings of the Tax Commissioner 09/28/2015 Taxpayer did not maintain sufficient connections to maintain State A domicile.