Anyone who maintains a place of abode (i.e., home) or was physically present in Virginia for a total of more than 183 days of the tax year is an actual resident of Virginia, even if your permanent home is in another state.
This category often includes students who are domiciliary residents of another state while attending college in Virginia. Although this residency classification does not apply to members of the U.S. Congress, it does apply to members of their families and staffs.
Military personnel and spouses of military personnel may elect to be a resident of Virginia under the
Federal Servicemember Civil Relief Act.