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Virginia Regulatory Town Hall
Agency
Department of Taxation
Guidance Document Information
Title Guidelines for Pass-Through Entity Withholding (Prior to Taxable Year 2015)
Document ID Guidelines
Summary For taxable years beginning on or after January 1, 2008, Pass-Through Entities doing business in the Commonwealth and having taxable income derived from Virginia sources are required to pay a withholding tax equal to five percent of their nonresident owners’ shares of income from Virginia sources. These Guidelines apply for taxable years beginning before January 1, 2015.
Latest Revision 9/21/2007
pdf View document text     Posted On 1/7/2016                 Document on Town Hall
Explanation or Citations Va. Code § 58.1-202. These Guidelines apply for taxable years beginning before January 1, 2015. These Guidelines have been superseded by the updated Guidelines for Pass-Through Entity Withholding that were published on December 22, 2015 (Public Document 15-240).

This document applies to all chapters for the following boards
[23 VAC 10] Department of Taxation


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