Who Owes Virginia Income Tax?

  • Virginia residents
  • Part-Year residents
  • Nonresidents who receive income from Virginia sources

Resident: -- 

  • lives in Virginia
  • maintains a home for >183 days/year, or 
  • who is a legal domiciliary residentent

Part-Year Resident: 

  • moves to Virginia during the year with the intent of becoming a resident, or 
  • moves out of Virginia during the year to become a resident of another state

Nonresident: -- A person who is not a resident or part-year resident, but who receives taxable income from Virginia sources is a nonresident for income tax purposes