{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-325.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-325.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-325.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-325.html"}],"law_id":57460,"edition_id":1,"section_id":57460,"structure_id":15071,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","history":"Code 1950, \u00a7 58-151.013; 1971, Ex. Sess., c. 171; 1972, c. 827; 1973, cc. 198, 345, 458; 1974, c. 682; 1975, c. 46; 1976, cc. 528, 694, 781; 1977, cc. 297, 612; 1978, cc. 67, 158; 1979, cc. 226, 596; 1981, cc. 402, 414; 1982, c. 633; 1983, cc. 452, 472; 1984, cc. 153, 162, 636, 674, 675, 729.","full_text":"A\n\nThe Virginia taxable income of a nonresident individual, partner or beneficiary shall be an amount bearing the same proportion to his Virginia taxable income, computed as though he were a resident, as the net amount of his income, gain, loss and deductions from Virginia sources bears to the net amount of his income, gain, loss and deductions from all sources.B\n\nFor a nonresident individual who is a shareholder in an electing small business corporation (S corporation), there shall be included in his Virginia taxable income his share of the taxable income of such corporation, and his share of any net operating loss of such corporation shall be deductible from his Virginia taxable income.","order_by":null,"text":{"0":{"id":210541,"text":"The Virginia taxable income of a nonresident individual, partner or beneficiary shall be an amount bearing the same proportion to his Virginia taxable income, computed as though he were a resident, as the net amount of his income, gain, loss and deductions from Virginia sources bears to the net amount of his income, gain, loss and deductions from all sources.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":210542,"text":"For a nonresident individual who is a shareholder in an electing small business corporation (S corporation), there shall be included in his Virginia taxable income his share of the taxable income of such corporation, and his share of any net operating loss of such corporation shall be deductible from his Virginia taxable income.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15071,"edition_id":1,"name":"Individual Income Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:51:58","date_modified":"2026-06-26 03:51:58","permalink":{"id":253971,"object_type":"structure","relational_id":15071,"identifier":"2","token":"58.1\/I\/3\/2","url":"\/58.1\/I\/3\/2\/","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":62270,"structure_id":15071,"section_number":"58.1-320","catch_line":"Imposition of tax","url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","metadata":false},{"id":77087,"structure_id":15071,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","metadata":false},{"id":74654,"structure_id":15071,"section_number":"58.1-322","catch_line":"Virginia taxable income of residents","url":"\/58.1-322\/","token":"58.1\/I\/3\/2\/58.1-322","metadata":false},{"id":85168,"structure_id":15071,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","url":"\/58.1-322.01\/","token":"58.1\/I\/3\/2\/58.1-322.01","metadata":false},{"id":81784,"structure_id":15071,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","url":"\/58.1-322.02\/","token":"58.1\/I\/3\/2\/58.1-322.02","metadata":false},{"id":79461,"structure_id":15071,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","url":"\/58.1-322.03\/","token":"58.1\/I\/3\/2\/58.1-322.03","metadata":false},{"id":67865,"structure_id":15071,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","url":"\/58.1-322.04\/","token":"58.1\/I\/3\/2\/58.1-322.04","metadata":false},{"id":82610,"structure_id":15071,"section_number":"58.1-322.1","catch_line":"Expired","url":"\/58.1-322.1\/","token":"58.1\/I\/3\/2\/58.1-322.1","metadata":false},{"id":68261,"structure_id":15071,"section_number":"58.1-322.2","catch_line":"Expired","url":"\/58.1-322.2\/","token":"58.1\/I\/3\/2\/58.1-322.2","metadata":false},{"id":60516,"structure_id":15071,"section_number":"58.1-323","catch_line":"Repealed","url":"\/58.1-323\/","token":"58.1\/I\/3\/2\/58.1-323","metadata":false},{"id":87236,"structure_id":15071,"section_number":"58.1-323.1","catch_line":"Repealed","url":"\/58.1-323.1\/","token":"58.1\/I\/3\/2\/58.1-323.1","metadata":false},{"id":76604,"structure_id":15071,"section_number":"58.1-324","catch_line":"Married individuals","url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","metadata":false},{"id":57460,"structure_id":15071,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},{"id":86632,"structure_id":15071,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","metadata":false}],"previous_section":{"id":76604,"structure_id":15071,"section_number":"58.1-324","catch_line":"Married individuals","url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","metadata":false},"next_section":{"id":86632,"structure_id":15071,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-325\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 1972, chapter 827; in 1973, chapters 198, 345, and 458; in 1974, chapter 682; in 1975, chapter 46; in 1976, chapters 528, 694, and 781; in 1977, chapters 297 and 612; in 1978, chapters 67 and 158; in 1979, chapters 226 and 596; in 1981, chapters 402 and 414; in 1982, chapter 633; in 1983, chapters 452 and 472; in 1984, chapters 153, 162, 636, 674, 675, and 729.<\/p>","references":[{"id":76987,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","order_by":null,"url":"\/58.1-303\/"}],"refers_to":false,"permalink":{"id":254021,"object_type":"law","relational_id":57460,"identifier":"58.1-325","token":"58.1\/I\/3\/2\/58.1-325","url":"\/58.1-325\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","dublin_core":{"Title":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-325","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The Virginia taxable income of a nonresident <span class=\"dictionary\">individual<\/span>, partner or beneficiary shall be an amount bearing the same proportion to his Virginia taxable income, computed as though he were a <span class=\"dictionary\">resident<\/span>, as the net amount of his income, gain, loss and deductions from Virginia sources bears to the net amount of his income, gain, loss and deductions from all sources. <a id=\"paragraph-210541\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-325\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> For a nonresident <span class=\"dictionary\">individual<\/span> who is a shareholder in an electing small business <span class=\"dictionary\">corporation<\/span> (S <span class=\"dictionary\">corporation<\/span>), there shall be included in his Virginia taxable income his share of the taxable income of such <span class=\"dictionary\">corporation<\/span>, and his share of any net operating loss of such <span class=\"dictionary\">corporation<\/span> shall be deductible from his Virginia taxable income. <a id=\"paragraph-210542\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-325\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nVIRGINIA TAXABLE INCOME OF NONRESIDENT INDIVIDUALS, PARTNERS, BENEFICIARIES AND\nCERTAIN SHAREHOLDERS (\u00a7 58.1-325)\n\nA. The Virginia taxable income of a nonresident individual, partner or\nbeneficiary shall be an amount bearing the same proportion to his Virginia\ntaxable income, computed as though he were a resident, as the net amount of his\nincome, gain, loss and deductions from Virginia sources bears to the net amount\nof his income, gain, loss and deductions from all sources.\n\nB. For a nonresident individual who is a shareholder in an electing small\nbusiness corporation (S corporation), there shall be included in his Virginia\ntaxable income his share of the taxable income of such corporation, and his\nshare of any net operating loss of such corporation shall be deductible from his\nVirginia taxable income.\n\nHISTORY: Code 1950, \u00a7 58-151.013; 1971, Ex. Sess., c. 171; 1972, c. 827; 1973,\ncc. 198, 345, 458; 1974, c. 682; 1975, c. 46; 1976, cc. 528, 694, 781; 1977, cc.\n297, 612; 1978, cc. 67, 158; 1979, cc. 226, 596; 1981, cc. 402, 414; 1982, c.\n633; 1983, cc. 452, 472; 1984, cc. 153, 162, 636, 674, 675, 729.","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}}