Overseas T/P previous domicile/resident of WVA

Technical topics regarding tax preparation.
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Virginia
Happy New Year!!!

I have a client that lived in WVA and work in WVA for years. He still has a home there.

He moved to France in December 2016. So he was not a resident in WVA at all for 2017.

The instructions for WVA under "Who Must File" says if your were a resident of West Virginia. Then the instructions define a resident as an "individual who spends more than 30 days in West Virginia with the intent of West Virginia becoming his permanent residence."

1. He did not spend 30 days in WVA. So a couple of questions.

A. If his domicile is still WVA because he has a home there, and he was not a resident of WVA for 30 days or more, does he have to file in WVA.

B. Assume he sold his home home in WVA, and his domicile is now France, and he is not in the state for 30 days or more does he have to file in WVA.

Normally I have found that you are still considered a resident of the state (say Virginia) before you moved overseas , and you are required to file in VA even though you have moved to France and have no intention of returning to VA.

The WVA language seems to say that if you establish a residence in WVA and then move to France and stay out of WVA for more than 335 days in the year, that you are not required to file in WVA. Therefore your income from France would not be subject to WVA state income tax. While if you take my example of VA, VA doesn't care that you stay out of the state of for 335 days, VA will tax the person on the the income earned in France. Leave aside the issue of Foreign income exclusion etc.

What do you think?

Thanks

Art
 

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