Virginia Tax Department Abates Income Tax for Non-Resident Domicile Change

The Virginia Department of Taxation determined that the taxpayer adequately established her intent to abandon her Virginia domicile and establish domicile in a different state as of December 2019, so she was not taxable as a Virginia domiciliary resident for the 2020 tax year. Initially, the Department received information from the IRS suggesting the taxpayer should have filed a Virginia income tax return for 2020, leading to an assessment against her as a domiciliary resident. However, after the taxpayer provided additional information, the Department concluded that the income tax assessment against her would be abated, and any payments applied to ...