If you haven't established residency in another state, then you are a resident of the last state you were in. (for background, I lived in Ireland from mid-2018 until mid-2020; moved from Michigan, but established residency in no-state-income-tax Texas, as we knew that is where we would return)
There is no hard and fast rule. But, you haven't changed or turned in your Virginia driver's license. What about your voter registration? What property (personal or real estate) do you have in the US, and where is it? Do you have a US mailing address? If so, where is it?
I can't contradict an accountant / tax service. I don't know Virginia at all. Some states follow Federal income net of the FEIE, and some don't. I am skeptical when they tell you that you have broken residency--makes me think they have no idea. From the below, I would say they are fully wrong. (bolding mine)
From
the Virginia Tax agency:"Virginia Residents
There are two types of Virginia residents: actual and domiciliary.
Actual Residents: Individuals who are physically present in Virginia, or who maintain a place of abode here for more than 183 days during the taxable year are actual residents. The period of residency does not have to be consecutive days.
It is possible to be an actual resident of Virginia and a domiciliary resident of another state. For example, dual status commonly occurs when a resident of another state enrolls in a Virginia school and lives here during the school year.
Domiciliary Residents: Individuals whose state of legal residence in the technical sense is Virginia are domiciliary residents. Most domiciliary residents actually live in Virginia. Examples of individuals who are domiciliary residents but who do not live in Virginia are shown below:An individual who enters the military from Virginia (i.e., claims Virginia as his/her home of record) will remain a domiciliary resident of Virginia, unless appropriate steps are taken to abandon Virginia as the state of domicile.
A student who attends school in another state, but maintains Virginia as his/her legal state of residence, is a domiciliary resident.
A resident of Virginia who accepts employment in another country is a domiciliary resident, unless appropriate steps are taken to abandon Virginia as the state of domicile.If you are a Virginia resident, file your income tax return on Form 760. Some points you should keep in mind:
A Virginia resident return must include income from all sources.
No subtractions are allowed for income reported to other states. Income taxes paid to other states are addressed through tax credits.
No tax credits are allowed for income taxes paid to foreign countries, except on foreign source pension income. In addition, no tax credits or deductions are allowed for taxes paid to any city, county or other local government or to the federal government.If you are a resident and your spouse is a nonresident, you may not file a joint return (see Mixed Residency)."