Domicile is based on facts and circumstances- an important factor is DO YOU INTEND TO MAKE MASSACHUSETTS YOUR HOME? or are you only there on a temporary basis. For tax purposes, in general, your resident state taxes you on all income, a nonresident state only taxes you on state source income. Note also, that both Virginia and Massachusetts can tax you if you spend more than 183 days.
Your domicile, or legal residence, is your true home or
main residence. You may have multiple residences at one time, but only 1
domicile. You can't choose to make your home one place for general
living purposes and in another for tax purposes. Your legal residence is
usually where you maintain your most important family, social,
economic, political, and religious ties, and it depends on all the facts
and circumstances per case, including good faith.
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