My non-dependent daughter is a permanent resident of Tennessee (votes in TN, car registered in TN, and TN driver's license). She earned income and had state withholding in Virginia as a grad assistant, where she is getting her masters. She lived in an off-campus apartment in Virginia for 148 days last year.
From what I am reading on the Virginia Department of Taxation's website, she doesn't meet the "Resident" definition because she was not, "A person who lives in Virginia, or maintains a place of abode here, for more than 183 days during the year, or who is a legal (domiciliary) resident of the Commonwealth, is considered a Virginia resident for income tax purposes."
It also doesn't seem to us that she would meet the "Part-Year Resident" definition, as she does not intend to become a resident of Virginia and is there for school until the spring of 2027.
Part-Year Resident -- A person who moves into Virginia during the year with the intent of becoming a resident, or a person who moves out of Virginia during the year to become a resident of another state, is a part-year resident for income tax purposes.
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 purposes.
Are we correct in our interpretation that she would file Virginia taxes as a non-resident for 2025, and that we would not need to indicate that she lived in another state in 2025 when completing her persona info screen?
In looking at the statute, I assume that for 2026, we would indicate that she was an "actual resident" of Virginia for the entire year because she would maintain a place of abode for 183+ days of the year?
