Tax Type
Individual Income Tax
Description
Residency of Congressional Spouses
Topic
Residency
Date Issued
06-08-1987
June 8, 1987
Re: Virginia Individual Income Tax
Congressional Spouses
Dear ******************
This is in reply to the question that you raised in our telephone conversation a few weeks ago concerning the applicability of the Virginia individual income tax to the spouses of members of Congress.
For purposes of income taxation there are two classes of residents in Virginia, (1) domiciliary residents and (2) actual residents. Both of these classes of residents of Virginia are subject to the Virginia individual income tax. Domiciliary residents are those whose legal domicile is Virginia. Any person who is a domiciliary resident, who has not moved from Virginia with the intention of permanently residing outside of Virginia, is still a domiciliary resident even though he may be actually living somewhere else. Conversely, any person who is a domiciliary resident of another state, who has not moved to Virginia with the intention of permanently residing within Virginia, is still a domiciliary resident of that other state even though he may be actually residing in Virginia.
An actual resident is any individual who is not domiciled in this State, but who actually maintains a place of abode in Virginia for more than 183 days during the taxable year. An individual may remain an actual resident of Virginia until such time that he demonstrates the intent and actions necessary to establish his domicile in Virginia.
There are two groups of individuals that are exempt from the general rules regarding taxation in Virginia even though they meet the definition of a Virginia "resident." The first group includes members of the armed forces exempt from taxation pursuant to the Soldiers and Sailors Civil Relief Act (50 U.S.C. 574). Because of this Act, these persons are deemed not to abandon their domicile in their home state solely by reason of absence in compliance with military or naval orders, nor are such persons regarded as having acquired a domicile in any other state during the period of active duty.
The second group exempt from taxation as "residents" are members of Congress. Any member of the United States Congress who retains domicile in another state is deemed not to be either a domiciliary resident or an actual resident of Virginia, even though they may reside here for more than 183 days. However, this exemption does not extend to their aides, other personnel employed by them or to their spouses. Such individuals will be subject to the Virginia individual income tax, as actual residents, if they reside in Virginia for more than 183 days.
Therefore, spouses of members of Congress, who reside within Virginia for more than 183 days, are taxable as actual residents of Virginia. They retain their domicile in the state of their spouse. As actual residents, they report income from all sources on the Virginia individual income tax return; however, they will be able to claim a credit on the income tax return filed with their state of domicile for taxes paid to Virginia.
If you have any further questions, please do not hesitate to contact me.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner