Confused about state taxes

Hi,

I am really confused about US state taxes. I'm American by birth, but have been living in the UK for four years now and have recently taken UK citizenship. However, I have a Virginia driver’s licence through my parents’ address, and I also voted in the 2008 election in Virginia, which does make me a resident of that state, I think.  But, I have never actually lived there nor earned any income in Virginia. 

Given this, do I need to file VA taxes?  If so, will I also need to file for all the years I missed (2006 and 2007), and how do I go about doing that?

Lastly, if my income is entirely UK-based, do I claim income exclusion on a state tax form?  Is there a state version of the 2555?

Sorry for all the questions; I’m just really confused!


EDIT: Further research on the VA Tax website has revealed that my adjusted gross income (interest income only, thanks to foreign income exclusion) is well below the filing threshold, and thus I would only need to file if I needed a refund for VA income tax withheld, which I don't.  So, I guess that means I don't need to file anything, but please correct me if I'm wrong!

That sounds like my situation, though MA is even simpler than VA from the sound of things...since I did not live in MA for enough days to qualify as a resident of MA (because I am fulltime in the UK), I dont have to file MA taxes.

One thing you have to watch out for is whichever state you most recently did have to file tax papers for. In many cases, that is listed as your "home state" though if you have a VA driver's license, that could qualify VA as your new home state.

Some - but not all - States base residence on domicile.  So if you are domiciled in Virginia you are resident and taxable there. 

What is "domicile" in terms of tax stuff?  I've seen it on other tax posts and haven't been able to find out what it means.  Thanks!

I have found the domicile discussion at the following website helpful:

http://intltax.typepad.com/intltax_blog/2008/06/us-state-tax-residency-domicile.html