US-VA
Virginia tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Virginia's 5.75% top rate is moderate, but Northern Virginia commuters face overlapping VA-DC-MD exposure. VA uses domicile + statutory residence (abode + 184 days).
- Reciprocity agreements simplify some scenarios for DC/MD commuters.
- Reagan National (DCA) layovers may count if you cleared TSA on a VA-origin flight.
- DC area audits cross-reference VA, MD, and DC residency claims.
Rules tracked by Tax Days
VA 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Virginia statutory residency: 183 days + maintained permanent place of abode.
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