You are an actual resident if you maintained an abode in Virginia, or were physically present for more than 183 total days during the taxable year, even if you are a domiciliary resident of another state or country.
To claim a personal exemption, the taxpayer must be able to answer “no” to the intake question, “Can anyone claim you or your spouse as a dependent?” This applies even if another taxpayer does not actually claim the taxpayer as a dependent.
If you were financially reliant upon a family member for the majority of the year, this person could claim your income for tax purposes. Additionally, to claim exempt from withholding federal taxes, you must have owed no federal income tax in the previous year and expect to owe nothing in the current year.
Certain qualified individuals are eligible for real estate tax relief or tax exemptions, including the elderly and disabled, emergency services providers, surviving spouses, and veterans.
Exemption from withholding To qualify for this exempt status, the employee must have had no tax liability for the previous year and must expect to have no tax liability for the current year. A Form W-4 claiming exemption from withholding is valid for only the calendar year in which it's furnished to the employer.