Expatriates aren’t considered actual residents so long as they aren’t domiciled in Virginia and don’t maintain a place of abode in Virginia for more than 183 days, in the aggregate, during the taxable year.

Va. Regs. § 10-110-30(B).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Only on foreign pensions

Due Date = May 1st

Accepts Federal Extensions = No extension is required when 90% or more of the tax payable has been paid. If a balance is due, file VA form 760 IP