Moved from New York to Virginia Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. New York and Virginia both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · New YorkForm IT-203
File a New York part-year return covering the months you lived in New York. A part-year resident of New York reports the income received while a New York resident, plus any New York-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · VirginiaForm 760PY
File a Virginia part-year return covering the months you lived in Virginia. A part-year resident of Virginia reports the income received while a Virginia resident, plus any Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| New York | Virginia | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | 5 (Form VA-4) |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form IT-203 | Form 763 |
| Part-year return | Form IT-203 | Form 760PY |
| Credit for other-state tax | Form IT-112-R | Schedule OSC |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | New York State Department of Taxation and Finance | Virginia Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Virginia and working in New York gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: New York → VirginiaBoth states — credit offsets the double tax
- Remote worker: New York → VirginiaHome state only
- 1099 contractor: New York → VirginiaHome state, plus the client state if you work there
Other New York pairs
Questions people actually ask
I moved from New York to Virginia mid-year. Do I have to file in both states?
Two returns, split at the move date. New York and Virginia both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between New York and Virginia?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New York resident belongs on the New York return and income received afterwards on the Virginia return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The New York and Virginia rules on this page were last checked against New York State Department of Taxation and Finance and Virginia Department of Taxation on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- New York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07
- Virginia Department of Taxation — individual income taxaccessed 2026-08-07
- Virginia — Form VA-4accessed 2026-08-07
- Virginia Tax — Reciprocityaccessed 2026-08-07