I know that at least in the past, Virginia was adamant that if you were a US citizen then you had to have a US domicile even if you were "permanently" living abroad. No amount of explanation would convince them. I don't know if that has changed, and I don't know if they apply the same rules to permanent residents or non-residents. My case was a young woman living in England and using her parent's address in Virginia for her federal return. She had no income from the US and filed a return in Great Britain, but because Virginia was where she last lived before moving overseas they considered this her domicile and insisted on a Virginia return.