Virginia: more than 183 days (actual resident)
Up to 183 days in Virginia each calendar year
About This Rule
Counts your days in Virginia each calendar year, the tax year for most people. Virginia Tax treats you as an actual resident, even if your domicile is elsewhere, if you are physically present in Virginia for more than 183 days of the tax year (the days don't have to be consecutive); members of Congress and of the armed forces domiciled in another state are excluded. The law also counts every day you maintain a place of abode in Virginia, even while you are away, so if you keep a home there you can pass 183 days while this count is lower. If Virginia is your domicile, you are a resident; this tracks the day count only and doesn't decide your residency.
Sources
Reviewed October 1, 2026
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