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Moved from Virginia to Rhode Island Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

You file two part-year returns. Virginia taxes the income you received while you lived there, Rhode Island taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.

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

  1. 1Part-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.

  2. 2Part-year return · Rhode IslandForm RI-1040NR

    File a Rhode Island part-year return covering the months you lived in Rhode Island. A part-year resident of Rhode Island reports the income received while a Rhode Island resident, plus any Rhode Island-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

 VirginiaRhode Island
Taxes wagesYes — graduatedYes — graduated
Reciprocity partners5 (Form VA-4)None
Convenience ruleNoNo
Nonresident returnForm 763Form RI-1040NR
Part-year returnForm 760PYForm RI-1040NR
Credit for other-state taxSchedule OSCForm RI-1040NR Schedule II
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentVirginia Department of TaxationRhode Island Division of Taxation
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Rhode Island and working in Virginia gives:Two part-year returns.

Rhode Island to Virginia →

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.

Other Virginia pairs

Questions people actually ask

I moved from Virginia to Rhode Island mid-year. Do I have to file in both states?

You file two part-year returns. Virginia taxes the income you received while you lived there, Rhode Island taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.

How do I split my income between Virginia and Rhode Island?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Virginia resident belongs on the Virginia return and income received afterwards on the Rhode Island 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 Virginia and Rhode Island rules on this page were last checked against Virginia Department of Taxation and Rhode Island Division 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.