O persoana poate sa aiba domiciliul stabil sau resedinta stabilita in alt loc..cred ca asta se refera termenul...in cazul de fata studentul devine rezident al unui stat chiar daca are domiciliul stabilit in alt stat, cu conditia sa locuiasca acolo mai mult de 183 de zile...
Students are subject to the same filing residency and filing requirements as any other individuals. A student who attends school in another state, but maintains Virginia as his or her legal state of residence, is a domiciliary resident and must file Virginia income tax returns. Likewise, a student who lives in Virginia or maintains a residence here for more than 183 days of the taxable year is an actual resident, regardless of whether he or she claims domiciliary residence in another state.