State tax filing

This is an area with some grayness to it. Here are various definitions from he State of New York:

"You are a New York State resident for income tax purposes if:

• your domicile is New York State (see Exception below); or
• your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year. Note: Any part of a day is a day for this purpose."

Your domicile is 

"In general, your domicile is:

• the place you intend to have as your permanent home
• where your permanent home is located
• the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment)"

Note this line "You can only have one domicile. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State."

Driver's licenses are just one factor into figuring out your domicile, along with where you get your mail, where you have a land line (if one), where you are registered to vote, and so on.

If you are considered a resident of NY, then, yes, you will have to files a NY tax return, even if you end up not owing anything. You will definitely have to file a VA tax return, because you worked there.

You can file as a resident of New York even if you didn't "live" there if you consider yourself a resident of NY under the definitions above. If you consider yourself as not moving your domicile (read the definition) to Virginia during the year, then you would file a VA nonresident return, even if you spent all your time there. Since you almost certainly has VA state taxes withheld, you will want to do this anyway.

Remember that in general, you will want to enter the data for your nonresident state first, then your resident state.