Virginia — Tax Residency Rule

Summary

Day threshold

More than 183 days

Window

Calendar year

Also requires

A place of abode in Virginia

Effect

Taxed as a resident on all income

Authority

Virginia Tax (§ 58.1-302)

Virginia treats you as an actual resident for income tax if both things are true in the same year: you keep a place of abode in Virginia, and you are physically present in the state for more than 183 days. Meet both and Virginia can tax your income for that year. Stay at 183 days or fewer, or keep no place of abode there, and this particular test does not catch you — though a separate domicile test can still make you a resident.

Who it applies to

This matters most if you are:

• A remote worker or frequent traveler who spends long stretches in Virginia but calls another state home.
• Someone who owns or rents a second home in Virginia while living or working elsewhere.
• A person splitting the year between Virginia and another state and unsure which one taxes them.

It applies to individuals regardless of citizenship or visa status — the actual-resident test is about physical presence and available housing, not immigration status.

The rule — and why it exists

Virginia's tax code (§ 58.1-302) defines a resident in two independent ways, and only one of them is day-based:

• Actual resident (the 183-day test). You maintain a place of abode in Virginia and are present in the state for more than 183 days during the taxable year. Both conditions must apply together.
• Domiciliary resident (the domicile test). Virginia is your true, fixed, permanent home — the place you intend to return to. This makes you a resident regardless of how many days you spend there.

Why it exists: states use physical presence plus a maintained home as a proxy for where your economic life really sits. The two-pronged test stops people avoiding residency purely by counting days while keeping a base in the state — and stops a genuine Virginian escaping tax simply by traveling a lot.

Counting the days

1. 1Count each day you are physically present in Virginia during the taxable year (1 January to 31 December).
2. 2The tally resets to zero at the start of each new calendar year — it is a fresh annual count, not a rolling window.
3. 3You become an actual resident only once presence exceeds 183 days while you also keep a place of abode in the state.
4. 4A stay split across a year-end can leave you under 183 days in each individual year even when the whole trip is longer.

Because the window is the calendar year, the count around 31 December can put an otherwise long stay below the threshold in each separate year. The day count is only half the test — without a place of abode, exceeding 183 days does not make you an actual resident.

Examples

Example 1 — clearly an actual resident

You are domiciled in Florida but rent an apartment in Richmond and stay there 210 days this year. You keep a place of abode and exceed 183 days, so you are a Virginia actual resident and Virginia can tax your income for the year.

Example 2 — over 183 days but no place of abode

You spend 200 days in Virginia this year, but entirely in hotels and short-term stays with no dwelling kept available to you. Because you maintain no place of abode, the actual-resident test does not apply — the day count alone is not enough.

Example 3 — resident by domicile, not days

Virginia is your permanent home, but a long work assignment means you spend only 90 days in the state this year. You are still a domiciliary resident: the domicile test ignores the day count.

Exceptions & edge cases

• Domicile overrides the day count. Being domiciled in Virginia makes you a resident below 183 days; conversely, giving up Virginia domicile requires establishing a genuine permanent home elsewhere.
• No place of abode, no actual residency. A property you have fully rented out to tenants and cannot use yourself generally does not count as your place of abode.
• Part-year residents. If you move into or out of Virginia during the year, you may be a part-year resident, taxed as a resident only for the portion of the year you lived there.
• Credit for taxes paid elsewhere. If two states tax the same income, Virginia generally allows a credit to reduce double taxation.

Common misconceptions

• "Under 183 days means I'm safe." False — if Virginia is your domicile, you are a resident with any number of days.
• "Over 183 days automatically makes me a resident." Only if you also keep a place of abode in Virginia; without one, the actual-resident test does not apply.
• "Only Virginia income gets taxed." A Virginia resident is generally taxed on all income for the year, wherever it is earned.
• "The 183 days must be one continuous stay." No — it is a cumulative tally of every day of presence during the calendar year.

Frequently asked questions

Sources

• Virginia Tax — Residency Status
• Code of Virginia — § 58.1-302, Definitions (resident)