58.1-342 - Special cases in which nonresident need not file Virginia return. - Virginia Statutes

§ 58.1-342. Special cases in which nonresident need not file Virginia return.

A. A nonresident of Virginia who had no actual place of abode in thisCommonwealth at any time during the taxable year and commuted on a dailybasis from his place of residence in another state to his place of employmentin Virginia is hereby relieved of filing an income tax return with thisCommonwealth for that taxable year provided:

1. His only income from Virginia sources was from salaries and wages;

2. Such salaries and wages were subject to income taxation by the state ofhis residence under an income tax law substantially similar in principle tothis chapter;

3. The laws of such other state contain a provision substantially similar ineffect to that contained in § 58.1-332 and applicable to residents ofVirginia; and

4. The laws of such other state accord like treatment to a resident of thisCommonwealth who commuted on a daily basis from his place of residence inVirginia to his place of employment in such other state.

B. The Department may enter into reciprocal agreements with other states toexempt nonresidents from the Virginia income tax if such other statessimilarly exempt Virginia residents. Under such reciprocal agreementsnonresidents are not required to pay tax or file a return with, nor besubject to withholding by, the reciprocating state on compensation paid inthat state or on income distributed by a trust domiciled in that state.

(Code 1950, § 58-151.063; 1971, Ex. Sess., c. 171; 1982, c. 528; 1984, c.675; 1998, c. 352.)