Document # Public Document # Document Type Date Issued Description
17-191 17-191 Rulings of the Tax Commissioner 11/16/2017 Domicile, Actual Resident, Nonfiler
17-179 17-179 Rulings of the Tax Commissioner 10/12/2017 Domicile, Residency
17-169 17-169 Rulings of the Tax Commissioner 09/19/2017 Domicile, Residency
17-164 17-164 Rulings of the Tax Commissioner 09/13/2017 Request to File a Unified Nonresident Individual Income Tax Return
17-150 17-150 Rulings of the Tax Commissioner 08/24/2017 Residency of a Military Spouse; The Servicemembers Civil Relief Act
17-147 17-147 Rulings of the Tax Commissioner 08/23/2017 The burden of proving that the domicile has been changed lies with the person alleging the change.
17-126 17-126 Rulings of the Tax Commissioner 06/29/2017 Military spouse claiming exemption from income tax.
17-111 17-111 Rulings of the Tax Commissioner 06/21/2017 Taxpayer failed to respond to the request for adequate documentation.
17-86 17-86 Rulings of the Tax Commissioner 06/02/2017 Taxpayer was required to file Virginia income tax returns.
17-72 17-72 Rulings of the Tax Commissioner 05/23/2017 Department finds that the Taxpayer remained domiciled in Virginia for the taxable years.
17-73 17-73 Rulings of the Tax Commissioner 05/23/2017 The burden of proof is on the Taxpayer to show she was not subject to Virginia income tax.
17-44 17-44 Rulings of the Tax Commissioner 04/03/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the taxable year.
17-24 17-24 Rulings of the Tax Commissioner 03/17/2017 The information and documents available indicate the Taxpayer did not abandon his Virginia domicile.
17-26 17-26 Rulings of the Tax Commissioner 03/17/2017 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-214 16-214 Rulings of the Tax Commissioner 12/14/2016 Taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile
16-204 16-204 Rulings of the Tax Commissioner 12/01/2016 Taxpayer has provided no evidence of residing outside of Virginia during the taxable year at issue and is therefore subject to tax.
16-198 16-198 Rulings of the Tax Commissioner 10/13/2016 Taxpayer was required to file Virginia resident individual income tax returns
16-191 16-191 Rulings of the Tax Commissioner 09/20/2016 Person subject to tax
16-189 16-189 Rulings of the Tax Commissioner 09/19/2016 Taxpayer was not a domiciliary resident of Virginia as of the taxable year.
16-169 16-169 Rulings of the Tax Commissioner 08/29/2016 Taxpayers have provided no evidence that the husband was a domiciliary resident of any other state
16-163 16-163 Rulings of the Tax Commissioner 08/25/2016 Virginia's reciprocity agreement with West Virginia prohibits the taxation of any income earned in Virginia by a domiciliary resident of West Virginia, the Taxpayer was not required to file a 2009 Virginia income tax return
16-164 16-164 Rulings of the Tax Commissioner 08/25/2016 The burden of providing that the domicile has been changed lies with theTaxpayer.
16-153 16-153 Rulings of the Tax Commissioner 07/28/2016 Taxpayer abandoned her Virginia domicile when she moved to State A to begin employment with the State A employer.
16-151 16-151 Rulings of the Tax Commissioner 07/28/2016 Taxpayers provided no evidence of the husband establishing a domicile in State B.
16-141 16-141 Rulings of the Tax Commissioner 06/27/2016 Apportionment Factors: Commercial Domicile