Domiciliary Residents: Individuals whose state of legal residence in the technical sense is Virginia are domiciliary residents. A "domiciliary resident" is one whose legal domicile is Virginia.The statutory requirements are: twelve months of physical presence in Virginia (i.e. Depending on the purpose and context when it is used, "residence" may mean the same as domicile. In Virginia, for individual income tax purposes there are two classes of residents, a domiciliary resident and an actual resident. The Code of Virginia authorizes over a dozen individual paths for qualifying for in-state tuition. The primary path is through establishing domicile. Supporting documentation for this individual is required and must be enclosed with the application form. These include copies of: • Virginia income tax return. There are two classes of residents: domiciliary and actual.