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 and do not fall into either category below 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.