Guidance Document Information
||Guidelines for Pass-Through Entity Withholding (Taxable Year 2015 and Thereafter)
||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.
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Posted On 1/7/2016
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|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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