According to the Virginia website: A Resident is an individual that lives in Virginia or maintains a permanent place of abode for 183 days or more. This is someone who maintains an abode in Virginia for more than 183 days, even if their permanent home or domicile is not in Virginia.An actual resident of Virginia is a person who for an aggregate of more than 183 days of the taxable year lives in Virginia. You are an actual resident if you maintained an abode in Virginia, or were physically present for more than 183 total days during the taxable year. For tax purposes, you are a Virginia resident if you live in the state for more than 183 days in a year. Some states classify you as a full-year resident if you lived there for at least 183 days, although others have different thresholds. To establish a new domicile, a taxpayer must: Show evidence of definite intention to discontinue making the former domicile the primary base of operations;