A. Any individual who becomes a domiciliary or actual resident of Virginia during the taxable year or who, before the last day of the taxable year abandons his Virginia domicile, shall be taxed as a resident only for that portion of the taxable year during which he is a resident of Virginia.
B. The Virginia taxable income of a part-year resident shall be computed by determining income, deductions, subtractions, additions and modifications attributable to the period of residence in Virginia. Income attributable to Virginia is that which is received during the portion of the year in which the individual is a Virginia resident; itemized deductions attributable to Virginia are those for which payment was made during the period of residence in Virginia.
https://law.lis.virginia.gov/admincode/title23/agency10/chapter110/section40/
