Guidance Document Information
| Title |
Guidelines for Pass-Through Entity Withholding (Taxable Year 2015 and Thereafter) |
| Document ID |
Corporate/Individual |
| 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. |
| Effective Date |
12/22/2015 |
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Posted On 12/14/2017
Document on Town Hall
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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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