DID YOU KNOW? There are two types of Virginia residents:
Actual Residents are individuals who are physically present in Virginia, or who maintain a place of abode here for more than 183 days during the taxable year. The period of residency does not have to be consecutive days. Most Virginia residents are actual residents of Virginia.
Domiciliary Residents are individuals whose state of legal residence in the technical sense is Virginia but they may not actually live in Virginia. Most domiciliary residents do actually live in Virginia.
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