Tax Type
Individual Income Tax
Description
Domicile in Virginia; Residency
Topic
Residency
Date Issued
08-12-1991
August 12, 1991
Re: §58.1-1821 Application: Individual Income Tax
Dear********************
This will reply to your letter of September 13, 1990 in which you seek correction of an income tax assessment made by the Department of Taxation for taxable year 1979.
FACTS
You filed a Virginia nonresident income tax return in 1979, claiming Tennessee as your state of legal residence. The original return filed by you indicated no tax liability in the state of Virginia: therefore. all Virginia income tax withheld by your employer for that year was refunded.
The Department of Taxation, upon subsequent examination of your return and the responses provided by you to the Virginia Domicile Questionnaire. determined that you should have filed as a Virginia resident for 1979: and therefore. assessed tax due from you for that year in the amount of*************.
The 1979 assessment has been protested by you. and was not paid by you. Consequently, the 1979 assessment has been withheld from your Virginia income tax refund for taxable year 1988 .
According to your completed Domicile Questionnaire. as of the date completed. December 1, l980. you owned two homes located in Virginia. neither of which was held for rental activity: had children attending public free schools in Virginia: maintained financial accounts within Virginia; owned an automobile licensed and registered in Virginia: and held a Virginia operator s license. Furthermore. you stated that you had received income from Virginia sources from l 969 through that time and that you were actually living in Virginia as a condition of employment.
Based upon the information that you have supplied in your letters and questionnaire. you have not presented sufficient evidence to establish that you abandoned your Virginia domicile and established a new domicile in another state. Therefore. the assessment and the department's offset of your 1988 refund are upheld.
Sincerely
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner