Document # Public Document # Document Type Date Issued Description
20-44 20-44 Rulings of the Tax Commissioner 03/18/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-45 20-45 Rulings of the Tax Commissioner 03/18/2020 Administration: Appeal - Timely Filed, Complete
20-41 20-41 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Failure to Change
20-46 20-46 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Different States; Credit: Tax Paid to Another State - California
20-40 20-40 Rulings of the Tax Commissioner 03/13/2020 Deductions: Itemized - Substantiation
20-37 20-37 Rulings of the Tax Commissioner 03/10/2020 Deduction: Long-term Health Care - Eligibility
20-39 20-39 Rulings of the Tax Commissioner 03/10/2020 Administration: Assessment - Based on Federal Information
20-36 20-36 Rulings of the Tax Commissioner 03/10/2020 Residency: Domicile - Nonfiler
20-34 20-34 Rulings of the Tax Commissioner 03/06/2020 Administration: Refunds - Statute of Limitations
20-35 20-35 Rulings of the Tax Commissioner 03/06/2020 Administration: Ruling - Claim of Right
20-38 20-38 Rulings of the Tax Commissioner 03/06/2020 Deduction: Itemized - Substantiation
20-32 20-32 Rulings of the Tax Commissioner 03/06/2020 Manufacturing
20-33 20-33 Rulings of the Tax Commissioner 03/06/2020 Residency: Domicile - Taxpayers Established Virginia Domicile; Military Servicemember
20-31 20-31 Rulings of the Tax Commissioner 03/04/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-29 20-29 Rulings of the Tax Commissioner 03/04/2020 Deductions: Itemized - Charitable, Personal Property Tax
20-30 20-30 Rulings of the Tax Commissioner 03/04/2020 FAGI: Severance Pay; Residency: Part Year - Timing of Income Receipt
20-2 20-27 Tax Bulletins 03/02/2020 2nd Quarter Interest Rates for 2020
20-26 20-26 Rulings of the Tax Commissioner 02/27/2020 Credit: Qualified Equity and Subordinated Debt - Filing Deadline
20-1 20-20 Tax Bulletins 02/18/2020 Virginia's Tax Conformity
20-24 20-24 Rulings of the Tax Commissioner 02/18/2020 Allocation and Apportionment: Manufacturers - Pass through Entities
20-25 20-25 Rulings of the Tax Commissioner 02/18/2020 Federal Adjusted Gross Income (FAGI): Fixed Date Conformity - Addition, Subtraction; Passive Activity Loss: Passive Activity Loss Deduction - Carryforward, Virginia Modifications
20-28 20-28 Rulings of the Tax Commissioner 02/07/2020 Taxpayer's Failure to Provide Documentation During the Audit - Application of Tax to Venue Rental
20-18 20-18 Rulings of the Tax Commissioner 02/06/2020 Classification: Multiple Businesses - Winery; Administration: License Application - Failure to Apply; Administration: Statute of Limitations - Six Preceding Years; Administration: Penalty - Late Filing, Late Payment, Underpaid Assessment, Waiver; Administration: Offer in Compromise
20-19 20-19 Rulings of the Tax Commissioner 02/06/2020 Deductions: Staffing Firm - Temporary Help Services; Definite Place of Business; Situs - Statutory Method; Deductions - Out of State
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines