Where to file state taxes

[dnsgarrett]

My husband is active duty military stationed in Oregon. We both lived in Oregon for the entire year of 2024. His Home state of record is Idaho. My home state of record is Virginia. Under the Service Members Civil Rights Act, I am able to choose my resident state as Idaho for tax purposes allowing us to file jointly for federal and Idaho State taxes. However, I worked remotely in Oregon for a virginia based company that took out virginia state taxes. As I understand it, according to Virginia, I am a non-resident and therefore exempt from Virginia taxes and should file form 763-S to get a refund. However, Is this correct because I worked for a Virginia based company or should I have had my company taking out taxes for another state and would that be Oregon where I lived, or Idaho my chosen state of residence?

[AmyC]

It is easier to not claim VA residency. You can file Idaho since it is HOR. OR does not need to be filed. VA nonresident should be filed. VA taxes VA source income. I don't know if VA is just one office in a large company and you have options for location. You may have VA source income.

If your employer can take out ID taxes instead, that would imply you don't have VA based income. If all income is ID based and taxed, that makes it easier.

• OR Military
• Residency Status | Virginia Tax
  • Virginia Tax › residency-status
  • Nonresident -- A person who is not a resident or part-year resident, but who receives taxable income from Virginia sources is a nonresident for income tax ..

• FORM VA-4 states: Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may be exempt from Virginia income tax on your wages if (i) your spouse is a member of the armed forces present in Virginia in compliance with military orders; (ii) you are present in Virginia solely to be with your spouse; and (iii) you maintain your domicile in another state. If you claim exemption under the SCRA check the box on Line 4 and attach a copy of your spousal military identification card to Form VA-4.