Virginia Tax Commission Confirms Domicile Change for Income Tax Residency

The Virginia Tax Commissioner issued a determination regarding the taxpayer’s individual income tax residency and the intent to change domicile. The Department determined that the taxpayer successfully established domicile in another state as of January 2020 based on various factors, despite retaining some connections to Virginia temporarily due to the COVID-19 pandemic. However, the taxpayer may still need to file a nonresident Virginia return for 2020 if he had income from leasing property in Virginia during the period of nonresidency. [Va. Tax Comm’n, PD 25-117, 11/07/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff. ...