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.
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Posted On 12/14/2017
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|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 These Guidelines have been superseded by the updated Guidelines for Pass-Through Entity Withholding that were published on December 22, 2015 (Public Document 15-240).
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