Who is a part-year resident of Virginia?

You may be a part-year resident if your residency in Virginia began or ended during the taxable year. Residents who move into or out of Virginia during the taxable year are generally considered full-year residents.

• Virginia residents who move out of Virginia during the taxable year and become domiciliary residents of another state are part-year residents, provided they do not move back to Virginia for at least six months.
• Those who move into Virginia during the taxable year and become either domiciliary or actual residents of Virginia are also considered part-year residents.
• Military members who separate from the military during the year and become a Virginia resident are considered part-year residents for the portion of the year after separating from the military.