Document # Public Document # Document Type Date Issued Description
21-59 21-59 Rulings of the Tax Commissioner 05/18/2021 Residency : Part Year, Nonresident : Foreign Alien Individuals
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative
21-61 21-61 Rulings of the Tax Commissioner 05/18/2021 Exemptions : Staffing Firm - Extent of Client Control, Conditions, Statement of Work Analysis
21-58 21-58 Rulings of the Tax Commissioner 05/04/2021 Residency : Domicile - Work outside Virginia, Failure to Abandon
21-54 21-54 Rulings of the Tax Commissioner 05/04/2021 Deduction : Itemized - Business Expenses for Meals, Lodging, Mileage, Home Office, Travel, and Other Unreimbursed Expenditures
21-56 21-56 Rulings of the Tax Commissioner 05/04/2021 Administration : Audit - Worker Misclassification, Adoption of IRS Control Doctrine, Roofing Contractor
21-55 21-55 Rulings of the Tax Commissioner 05/04/2021 Exemptions : Organization - Nonprofit; Tangible Property : Exemption - Organization, Nonprofit; Real Property - Authority to Issue Rulings
21-57 21-57 Rulings of the Tax Commissioner 05/04/2021 Residency : Domicile - Failure to Abandon Virginia Domicile
21-6 21-53 Tax Bulletins 04/22/2021 Additional Sales and Use Tax in Charlotte, Gloucester, Northampton, and Patrick Counties
21-52 21-52 Rulings of the Tax Commissioner 04/21/2021 Guidelines for the Accelerated Sales Tax Payment
21-5 21-51 Tax Bulletins 04/09/2021 Important Information Regarding Certain Filing and Payment Deadlines
21-47 21-47 Rulings of the Tax Commissioner 04/06/2021 Refunds : Interest - Exceptions to General Interest Statute
21-50 21-50 Rulings of the Tax Commissioner 04/06/2021 Credit : Qualified Equity and Subordinated Debt Credit - Late Filed Application
21-48 21-48 Rulings of the Tax Commissioner 04/06/2021 Pass-through Entity : FDC Subtractions - Bonus Deprecation
21-49 21-49 Rulings of the Tax Commissioner 04/06/2021 Subtractions : Research Expense - Eligibility; Administration : Refund - Estimated tax credit after adjustment
21-44 21-44 Rulings of the Tax Commissioner 03/23/2021 Residency : Domicile - Intent to Change; Part Year - Moving into Virginia
21-45 21-45 Rulings of the Tax Commissioner 03/23/2021 Administration : Reciprocity - Maryland; Credit - Out of State
21-46 21-46 Rulings of the Tax Commissioner 03/23/2021 Administration : Assessment - IRS Audit; Statute of Limitations - Federal Change; Offer in Compromise - Doubtful Liability / Doubtful Collectability
21-43 21-43 Rulings of the Tax Commissioner 03/23/2021 Administration : Offers in Compromise - Interest and Penalty Waiver
21-39 21-39 Rulings of the Tax Commissioner 03/16/2021 Residency: Domicile - Failure to Abandon Virginia Domicile; Administration : Written Advice - Previous Audit Abatement
21-35 21-35 Rulings of the Tax Commissioner 03/16/2021 Residency : Dual - Actual and Domicile; Administration : Reciprocity - Maryland; Credit : Tax Paid to Another State
21-40 21-40 Rulings of the Tax Commissioner 03/16/2021 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Amendments to Carryback Provisions - Tax Cuts and Jobs Act (TCJA) - Coronavirus Aid, Relief and Economic Security Act (CARES Act)
21-36 21-36 Rulings of the Tax Commissioner 03/16/2021 Allocation and Apportionment : Alternative Method - Non - Business Income, Pass-Through Entities - Factor Attributes Pass Through To Owners
21-41 21-41 Rulings of the Tax Commissioner 03/16/2021 Cigarettes: Underreported, Assessment Based on Purchases Mark-up
21-37 21-37 Rulings of the Tax Commissioner 03/16/2021 Deduction: Itemized - Documentation, Unreimbursed Business Expenses, Employee Business Expenses, Health Sanitation Supplies, Tax Preparation Fees, Work Clothing