Who is a “nonresident”?
If you are neither a domiciliary nor an actual resident, then you are taxable as a nonresident on any income you received from labor performed, business done, or property located in Virginia. If you were a domiciliary or actual resident of Virginia during a part of the taxable year and taxed as a Part-year resident, you are still liable as a nonresident for any Virginia source income derived from property owned or from any business, trade, profession or occupation carried on during the period you were not a resident of Virginia. Nonresidents file on Form 763.
Related Questions
- Are nonresident alien students, with F-1 VISAs and employed by a U.S. company during the summer, required to have federal taxes withheld from their paychecks?
- What is my tax status, resident alien or nonresident alien? What tax return do I file?
- What charitable contributions can the nonresident alien include on the tax return?
