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Hi and welcome to Just Answer!You may be a part-year resident if your residency in Virginia began or ended during the taxable year. Thus if you was a residents of Virginia who move out of Virginia during the taxable year and become domiciliary residents of another state – you are a part year resident, provided you do not move back to Virginia for at least six months.
As a general rule, part-year residents file Form 760PY. If you will file a joint federal tax return -you may file a joint VA tax return. If one spouse is a full-year resident and the other is a part-year resident, the couple may file together on Form 760PY. As the part-year resident spouse – you will compute a prorated exemption amount. The full-year resident spouse will claim the full exemption amount.
Generally because you will file a joint federal tax return - and only one spouse is a VA resident - your spouse is required to file a separate VA tax return. That will be true for the next year. On separate VA tax returns - you will report federal adjusted gross income (AGI), exemptions and deductions on VA returns as if separate federal tax returns were filed. Please be aware that all federal rules must be applied - for instance - if one spouse itemized deductions - the other spouse must itemize as well.
Please see for reference - http://www.tax.virginia.gov/taxforms/Individual/Income%20Tax/2010/760PYInstr.pdf
Thanks but I already know everything you said. As I mentioned in the background info I had read the VA state tax website information for the various statuses already. When you say "you MAY be a part-year resident", that is precisely the moot question I have asked to be clarified.