Guidance Document Information
||Guidelines for Pass-Through Entity Withholding (Prior to Taxable Year 2015)
||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.
View document text
Posted On 5/3/2017
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 These Guidelines have been superseded by the updated Guidelines for Pass-Through Entity Withholding that were published on December 22, 2015 (Public Document 15-240).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 boards for this agency
Back to showing guidance documents for this agency