How does Virginia tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Virginia.
• If you're considered a full-year resident of Virginia, you will be taxed on all income earned from any source during your time of residency. Part-year residents are taxed only on income sourced in Virginia. Be sure to file the appropriate return.
• Military and Members of U. S. Congress that are legal residents of another state are not taxed by Virginia unless income was earned from a Virginia source.
2. I worked remotely from Virginia.
• Non-residents may have a filing requirement if you made income from a source in Virginia.
• Residents of the District of Columbia (DC), Kentucky, Maryland, Pennsylvania and West Virginia may not need to file a Virginia nonresident tax return. Residents of DC and Kentucky who earn only wage or salary income in Virginia are taxed on that income in their home jurisdiction. Residents of Maryland, Pennsylvania, and West Virginia who earn only salary or wage income in Virginia, are present in Virginia for 183 days or less, and do not maintain a Virginia abode, will only be taxed in their home state. You may submit Form VA-4 to your employer if this applies to you.
• You may be able to claim a credit for taxes paid to Virginia if you're a resident of another state.
3. I lived in another state and worked remotely for an employer based in Virginia and I didn't work physically at any time in Virginia.
• If your employer was based in Virginia, they may have withheld Virginia taxes on your Virginia wages as shown on your W-2. If you were not a Virginia resident and you had taxes withheld, you may request a refund.

If your wages were minimal and you didn't do any other business in Virginia, it's possible you'll be exempt from filing regardless of residency. See the Virginia Form 760 instructions for more information.