Tax Type
Individual Income Tax
Description
Part-Year Resident Tax Returns
Topic
Reports
Date Issued
12-01-1982
December 1, 1982
Individual Income Tax Policy Statement 82-2
SUBJECT: Part-Year Resident Tax Returns
EFFECTIVE DATE: July 2, 1982
EXPIRATION DATE: N/A
SUPERSEDES:
All previous documents and any oral directives in conflict with this Policy Statement.
REFERENCES.
§ 58-151.02(e)(iii), Title 58, Code of Virginia
SCOPE:
Applicable to all part-year residents who derive their entire federal adjusted gross income (FAGI) from sources within this state.
PURPOSE:
This policy statement sets forth the policy of the Department of Taxation to the treatment of personal exemptions on part-year resident income tax returns of taxpayers who derive their entire FAGI from Virginia sources.
POLICY:
It is the policy of the Department of Taxation that a part-year resident of this State who derives his/her entire FAGI from sources within this state shall be accorded the right to file a return as though he/she had resided within the state for the entire taxable year. This policy will allow such taxpayers to claim their full personal exemptions rather than prorating such exemptions based on their period of residence within the state.
This policy shall not apply to any part-year resident who derives any portion of his/her income FAGI from sources outside this state while residing on such other state(D)
Sincerely
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner