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VA – Protest sustained as taxpayers abandoned Virginia domicile

July 13, 2020 Priya Comments Off

Taxpayers, a married couple, were entitled to abatement of Virginia personal income tax assessments because they had successfully abandoned their Virginia domicile during the tax years at issue. In this matter, the Department of Taxation (department) noted that the taxpayer-husband did not file returns for 2015 and 2016, while the taxpayer-wife filed a resident income tax return for 2015 and a non-resident return for 2016. Upon review, it was noted that the taxpayers abandoned their Virginia domicile, over the course of two years, by selling their Virginia house and by selling or moving their vehicles to the new state. Moreover, the taxpayers acquired driver’s licenses and registering to vote in another state and have also bought a house in the new state. Accordingly, the taxpayer have abandoned the Virginia domicile. Ruling of Commissioner, P.D.20-36, Virginia Department of Taxation, March 10, 2020, released June 2020