There are two classes of residents: domiciliary and actual. If you have established legal domicile in Virginia, you are a domiciliary resident until you establish legal domicile in another state. Members of the armed forces who claim Virginia as their home of record are domiciliary residents even if stationed outside of Virginia. A domiciliary resident who accepts employment outside of Virginia or outside the United States but does not abandon Virginia as a domiciliary resident remains a domiciliary resident, even if outside of Virginia for many years.
You are an actual resident if you maintained an abode in Virginia, or were physically present for more than 183 total days during the taxable year, even if you are a domiciliary resident of another state or country.
- Active Duty Military Personnel: If you are a domiciliary (legal) resident of another state and you have Virginia source income you may be required to file a Form 763, Non-resident Income Tax Return.
- Active Duty Military Spouse: Federal legislation signed into law on November 11, 2009, the Military Spouses Residency Relief Act, affects Virginia income tax filing requirements for certain spouses of military personnel. Effective for taxable year 2009, spouses of military service members do not automatically become Virginia residents for purposes of income and personal property taxation in cases where the individual is present in Virginia solely to be with a spouse who is a member of the military serving in Virginia in compliance with military orders. You may be able to file Form 763-S, Virginia Special Non-resident Claim for Individual Income Tax Withheld.