Virginia Tax Department Finds Taxpayer Domiciliary Resident for 2019 Income Tax Purposes

The Virginia Department of Taxation issued a ruling regarding taxpayer’s individual income tax assessment for the 2019 tax year. The Department determined that the taxpayer failed to prove abandonment of Virginia domicile as of 2019 and therefore remained subject to Virginia income tax as a domiciliary resident. The Department found that taxpayer’s ongoing connections to Virginia raised significant doubts about intent to abandon the Virginia domicile despite the taxpayer’s claims of establishing residence in another state. [Va. Dep’t of Tax’n, PD 25-107, 09/24/25]

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