What is my residency status for Virginia?

The way you file and report your income depends on whether you're a resident, part-year resident, or nonresident.

Resident

An individual that lives in Virginia or maintains a permanent place of abode for 183 days or more.

There are two types of Virginia residents:

1. Actual Resident
2. Domiciliary Resident

For the definitions of the two types of residents and the various examples view the Virginia Tax website residency status page. Residents file Form 760.

Part-Year Resident

A part-year resident is someone who moved into or out of Virginia during the tax year.

If you were a part-year resident and earned Virginia-source income both while living in Virginia and while living outside the state, you’ll need to file two separate returns:

1. Part-Year Resident Return (Form 760PY)
   • Report income earned while you lived in Virginia.
2. Nonresident Return
   • Report income earned from Virginia sources while you lived outside the state.

Important:

The program does not allow you to file both a part-year and nonresident return for Virginia on the same account. To file both, you’ll need to download one of the forms from the Virginia Tax website and file the return by mail.

Nonresident

An individual who is not a resident or part-year resident of Virginia, but who receives taxable income from Virginia sources.

This means:

• You do not live in Virginia or
• You live in Virginia for less than 183 days during the tax year and
• You earn income from Virginia, such as wages, rental income, or business income tied to the state.

Nonresidents are required to file Form 763 to report and pay taxes on their Virginia-source income.

What if I am a resident and my spouse is not?

If you're married and one spouse is a resident and the other is not, you can elect to file a joint Virginia return or file separately. 

Here's what you need to know:

Option 1: File a Joint Virginia Return

• You can file jointly only if both spouses agree to treat their income as if they were both Virginia residents.
• This means you’ll calculate your Virginia taxable income together, using the same rules as full-year residents.

Option 2: File Separate State Tax Returns

The Virginia resident spouse files:

• Form 760 (if a full-year resident), or
• Form 760PY (if a part-year resident).

The nonresident spouse files Form 763, but only if they earned income from Virginia sources.

Here’s how to do that:

1. File your federal return first and wait for it to be accepted.
2. After acceptance, change the filing status for the primary taxpayer in your account.
3. File a separate state return for the first spouse using the same account.
4. The second spouse should create a new account and file their own separate state return (if required).

Special Case: One Full-Year Resident + One Part-Year Resident

According to Virginia, you can file a joint return using Form 760PY. Check the instructions for Form 760PY for more details.

Additional Information 

• Virginia Filing Requirements
• Virginia Reciprocal Agreement