Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 110 - INDIVIDUAL INCOME TAX › Section 23VAC10-110-30 - Definitions

Current through Register Vol. 40, No. 24, July 15, 2024
A. Individual. An
				"individual" is any natural person, married or unmarried.
B. Resident.
1. Generally. For purposes of determining the
				income tax liability of any individual, the term "resident" includes (1) any
				individual domiciled in this Commonwealth (domiciliary resident), and (2) any
				individual who is not domiciled in this Commonwealth but who maintains a place
				of abode (actual resident) in Virginia for more than 183 days (in the
				aggregate) during the taxable year.
2. Actual resident. An individual may be an
				actual resident as defined in subdivision 1 of this subsection even though he
				retains his legal domicile elsewhere. The term "actual resident" does not
				include members of the United States Congress or members of the armed forces
				who are legally domiciled in another state. (For additional information on
				military and congressional personnel, see subdivisions 4 and 5
				below.)
3. Domiciliary resident. A
				"domiciliary resident" is one whose legal domicile is Virginia. Most
				domiciliary residents actually live in Virginia; however actual presence in the
				state is not required. Any person who has not moved from the state with the
				intention of permanently residing outside of Virginia is still a domiciliary
				resident even though he may be actually living some place else.
A domicile once established continues until the individual
				  moves to a new location with the bona fide intention of making his fixed and
				  permanent home there.
A person can have only one domicile. If he has two or more
				  places of abode, his domicile is the one which he regards and uses as his
				  permanent home.
The determination of bona fide intention to change one's
				  domicile is a factual matter which must be resolved on an individual case
				  basis. In making this determination consideration is given to a number of
				  factors, including, but not limited to the following: sites of real and
				  tangible property, location of savings and checking accounts, motor vehicle
				  registration and licensing, motor vehicle operator's license, voter
				  registration, membership in clubs and civic groups, place of business,
				  profession or employment, charitable contributions, location of schools
				  attended by children, length of time of residence, place of birth and marriage,
				  residence of family, reason for abandoning or acquiring domicile, and, in the
				  case of a minor or married person, domicile of parents, husband, or wife and/or
				  children. No single factor is dispositive in determining domicile; rather the
				  factors are examined collectively to determine if the intent to acquire or
				  abandon Virginia domicile exists. A simple declaration of intent to abandon
				  domicile, or physical presence elsewhere is insufficient to abrogate Virginia
				  domicile.
Additionally, the fact that an individual may have sold or
				  disposed of his former home is not conclusive. Further, the fact that a person
				  who has changed his place of abode to a location outside of Virginia but within
				  six months of doing so again resides in Virginia constitutes prima facie
				  evidence that no intent to abandon Virginia domicile existed. Where a question
				  arises regarding an individual's domicile, the department may request such
				  person to complete a questionnaire providing factual information relevant to
				  the determination of intent to abandon Virginia domicile. Thus a change in
				  domicile requires two concurrent actions--residence in a new locale and the
				  intention to remain there indefinitely. The burden of proof that an individual
				  has abandoned or failed to establish domicile in Virginia rests with the
				  individual. For military personnel, see
				  23VAC10-110-130.
4. Members of Congress. Any member of the
				United States Congress who retains domicile in another state shall not be
				deemed a resident, actual or domiciliary, of Virginia. However, aides and other
				personnel employed by members of Congress will be deemed actual residents of
				Virginia, subject to Virginia income tax, if they reside in Virginia for more
				than 183 days during the taxable year, even though they retain legal domicile
				elsewhere.
5. Military personnel.
				Pursuant to 50 USC 574 (Soldiers and Sailors Civil Relief Act), a person does
				not abandon domicile in his home state solely by reason of absence in
				compliance with military or naval orders, nor shall such person be regarded as
				having acquired a domicile in any other state during the period of active duty.
				(For military personnel specifically, see
				23VAC10-110-130.) For part-year
				residents, see
				23VAC10-110-40.