Bryan Kellar wrote:

- quote -

Not a Virginian, but I believe their rules are quite similar
to the ones we have here in CA. If you are a VA resident,
you remain a VA resident, even if you relocate to a place
outside of VA, until such time that you establish a new
domicile outside of VA. Your domicile is your one true
fixed, permanent home on the planet. It is the one place you
intend to return to whenever you are absent from that place.
You can only have one domicile at one time. To cease being
a resident of VA, you must establish some other place
outside of VA as your domicile. Relocating to Canada;
marrying a Canadian resident; living with the spouse in
Canada; applying for permanent resident status; and severing
all other ties to VA (car registration, voter privileges, VA
religious affiliations, banking relationships, etc.) should
be more than enough to prove that the domicile has changed.

--
Alan
http://taxtopics.net

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Bryan Kellar wrote:

- quote -

You can write a letter to the tax people in Virginia
telling them you have 1) left Virginia, 2) no economic ties
to Virgina, and 3) no intention of returning. Maryland
has already decided that behavior constitutes a renunciation
of residence.

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Bryan Kellar wrote:

- quote -

Your interpretation of this issue is very much on point.
Virginia, and virtually every state that I have ever had to
address this issue with, treats the situation you described
the same - Assuming you are a U. S. Citizen, you are a
citizen of the United States and a resident of your last
state of residence until you establish state residency in
another state or until you establish citizenship someplace
else.

Assuming she does not want to forfeit her U. S. citizenship
- what she should have done, was move to one of the states
with no state income tax -like Washington - before moving to
Alberta. She should have registered her car there,
registered to vote there, transferred her driver's license
there, etc. This would have established residency outside
of VA.

FWIW - I picked up a client several years back who had lived
and worked outside the U. S. for several years. He had
diligently filed his U. S. tax returns - U. S. Citizens MUST
continue to file U. S. returns even while living outside the
U. S., the MUST report their worldwide income - but failed
to file returns with California. CA was not amused, and
when to great lengths to let him know that he was required
to file.

On the other hand, once this person has moved to Alberta,
they may be able to exclude the income not earned in VA from
VA taxes.

I would suggest you find a competent tax pro who specializes
in expatriate taxation.

Good luck,
Gene E. Utterback, EA

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- quote -


- quote -

for permanent resident immigration status in Canada. She cannot work there
until she gets this status, but will live in work in Canada permanently with
her family when the authorities get through with the processing.

- quote -

domiciliary resident, unless steps are taken to abandon Virginia as the
state of domicile and establish residency in another state."

And also:
- quote -

domicile in another state, he or she is still a Virginia resident. This
applies even if the person is residing in another jurisdiction and may have
been residing there for a number of years. The fact that a person has been
absent from Virginia, whether in the foreign service of the United States or
in the exercise of private enterprise, does not in any way cancel out their
Virginia citizenship or legal domicile. As a matter of law, he or she is as
much liable to income taxation in Virginia as residents who are physically
present in Virginia throughout the year."

- quote -

still has domicile even though she abandons Virginia. She is certainly
trying to establish residence elsewhere, just not in another "state." There
*must* be a way to not have to file VA returns forever. Could someone
closer to that side of the country please let me know how Virginia
interprets this?

Thank you.

Bryan

-------- Bryan Kellar, EA
Pioneer Tax & Accounting Service Portland, Oregon
www.oregontaxhelp.com

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