State Residency Rules → Virginia

Virginia Tax Residency Rules: The 184-Day Test

The rule in one paragraph

Maintaining a place of abode in Virginia for more than 183 days makes you an 'actual resident' — domiciled elsewhere or not.

The details

Virginia's count attaches to days the abode is MAINTAINED, not just days you're physically present — keeping a Virginia home most of the year can create residency on its own. Your tracked presence days are supporting evidence, not the whole test.

What counts as a day in Virginia?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Virginia’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home