State tax filing

No, he never intended to reside in VA. Even though he worked there, he maintained his residence in AZ.

In the eyes of the IRS, he didn't "live" outside of AZ. 

You will need to file a VA Non-Resident income tax return to report the income he earned while there. He should receive a refund of most of the tax withheld. 

For more information about a VA non-resident return, follow this link: Virginia Tax Filings

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