Title	Guidelines for Pass-Through Entity Withholding
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.
Latest Revision	9/21/2007
View document text     uploaded on 9/21/2007
Explanation or Citations	Va. Code § 58.1-202 The information set forth within this guidance document may be superseded by legislative and other changes subsequent to its revision date.

This document applies to all chapters for the following boards

[23 VAC 10]

Department of Taxation

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