{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-311.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-311.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-311.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-311.html"}],"law_id":68533,"edition_id":1,"section_id":68533,"structure_id":13970,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","history":"Code 1950, \u00a7 58-151.0103; 1971, Ex. Sess., c. 171; 1984, c. 675; 1992, c. 678; 2006, c. 234; 2020, c. 1030.","full_text":"If the amount of any individual, estate, trust or corporate taxpayer’s federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall file an amended return, or such other form as the Department may prescribe, reporting such change or correction in federal taxable income within one year after the final determination date, as defined in \u00a7 58.1-311.2, for such change, correction, or renegotiation, or as otherwise required by the Department, and shall concede the accuracy of such determination or state wherein it is erroneous. However, if the Department has sufficient information from which to compute the proper additional tax and the taxpayer has paid such tax, then the taxpayer is not required to file an amended individual income tax return. Any taxpayer filing an amended federal income tax return shall also file within one year thereafter an amended return under this chapter and shall give such information as the Department may require. The Department may by regulation prescribe such exceptions to the requirements of this section as it deems appropriate.","order_by":null,"text":{"0":{"id":248082,"text":"If the amount of any individual, estate, trust or corporate taxpayer’s federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall file an amended return, or such other form as the Department may prescribe, reporting such change or correction in federal taxable income within one year after the final determination date, as defined in \u00a7 58.1-311.2, for such change, correction, or renegotiation, or as otherwise required by the Department, and shall concede the accuracy of such determination or state wherein it is erroneous. However, if the Department has sufficient information from which to compute the proper additional tax and the taxpayer has paid such tax, then the taxpayer is not required to file an amended individual income tax return. Any taxpayer filing an amended federal income tax return shall also file within one year thereafter an amended return under this chapter and shall give such information as the Department may require. The Department may by regulation prescribe such exceptions to the requirements of this section as it deems appropriate.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13970,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":253269,"object_type":"structure","relational_id":13970,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55031,"structure_id":13970,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":75208,"structure_id":13970,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":82538,"structure_id":13970,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":76987,"structure_id":13970,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":63944,"structure_id":13970,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":80064,"structure_id":13970,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":81043,"structure_id":13970,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":83380,"structure_id":13970,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":79816,"structure_id":13970,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":87093,"structure_id":13970,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":57654,"structure_id":13970,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":68533,"structure_id":13970,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":81874,"structure_id":13970,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":59617,"structure_id":13970,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":59212,"structure_id":13970,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":75424,"structure_id":13970,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":false},{"id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":74528,"structure_id":13970,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":80226,"structure_id":13970,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":73613,"structure_id":13970,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":83774,"structure_id":13970,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":59801,"structure_id":13970,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"previous_section":{"id":57654,"structure_id":13970,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},"next_section":{"id":81874,"structure_id":13970,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-311\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 1992, chapter 678; in 2006, chapter 234<\/a>; in 2020, chapter 1030<\/a>.<\/p>","references":[{"id":59617,"section_number":"58.1-311.2","catch_line":"Final determination date","order_by":null,"url":"\/58.1-311.2\/"},{"id":59212,"section_number":"58.1-312","catch_line":"Limitations on assessment","order_by":null,"url":"\/58.1-312\/"},{"id":65681,"section_number":"58.1-397","catch_line":"Reporting requirement; administrative adjustment requests","order_by":null,"url":"\/58.1-397\/"}],"refers_to":[{"id":59617,"section_number":"58.1-311.2","catch_line":"Final determination date","order_by":null,"url":"\/58.1-311.2\/"}],"permalink":{"id":253315,"object_type":"law","relational_id":68533,"identifier":"58.1-311","token":"58.1\/I\/3\/1\/58.1-311","url":"\/58.1-311\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","dublin_core":{"Title":"Report of change in federal taxable income","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-311","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the amount of any individual<\/span>, estate<\/span>, trust<\/span> or corporate taxpayer<\/span>’s federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a renegotiation of a contract<\/span> or subcontract with the United States, the taxpayer<\/span> shall file an amended return, or such other form as the Department<\/span> may prescribe, reporting such change or correction in federal taxable income within one year after the final determination date, as defined in \u00a7 58.1-311.2<\/a>, for such change, correction, or renegotiation, or as otherwise required by the Department<\/span>, and shall concede the accuracy of such determination or state wherein it is erroneous. However, if the Department<\/span> has sufficient information from which to compute the proper additional tax and the taxpayer<\/span> has paid such tax, then the taxpayer<\/span> is not required to file an amended individual<\/span> income tax return. Any taxpayer<\/span> filing an amended federal income tax return shall also file within one year thereafter an amended return under this chapter and shall give such information as the Department<\/span> may require. The Department<\/span> may by regulation prescribe such exceptions to the requirements of this section as it deems appropriate.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORT OF CHANGE IN FEDERAL TAXABLE INCOME (\u00a7 58.1-311)\n\nIf the amount of any individual, estate, trust or corporate taxpayer’s\nfederal taxable income reported on his federal income tax return for any taxable\nyear is changed or corrected by the United States Internal Revenue Service or\nother competent authority, or as the result of a renegotiation of a contract or\nsubcontract with the United States, the taxpayer shall file an amended return,\nor such other form as the Department may prescribe, reporting such change or\ncorrection in federal taxable income within one year after the final\ndetermination date, as defined in \u00a7 58.1-311.2, for such change, correction, or\nrenegotiation, or as otherwise required by the Department, and shall concede the\naccuracy of such determination or state wherein it is erroneous. However, if the\nDepartment has sufficient information from which to compute the proper\nadditional tax and the taxpayer has paid such tax, then the taxpayer is not\nrequired to file an amended individual income tax return. Any taxpayer filing an\namended federal income tax return shall also file within one year thereafter an\namended return under this chapter and shall give such information as the\nDepartment may require. The Department may by regulation prescribe such\nexceptions to the requirements of this section as it deems appropriate.\n\nHISTORY: Code 1950, \u00a7 58-151.0103; 1971, Ex. Sess., c. 171; 1984, c. 675; 1992,\nc. 678; 2006, c. 234; 2020, c. 1030.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}