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.
View document text
Posted On 12/14/2017
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).
This document applies to all boards for this agency
Back to showing guidance documents for this agency