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Virginia Regulatory Town Hall
Agency
Department of Taxation
Guidance Document Information
Title Guidelines for Pass-Through Entity Withholding (Taxable Year 2015 and Thereafter)
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 to taxable years beginning on or after January 1, 2015.
Latest Revision 12/22/2015
pdf View document text     Posted On 1/7/2016                 Document on Town Hall
Explanation or Citations Va. Code § 58.1-202. These Guidelines apply to taxable years beginning on or after January 1, 2015. These Guidelines supersede the Guidelines for Pass-Through Entity Withholding that were published on September 21, 2007 (Public Document 07-150).

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