{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-362.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-362.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-362.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-362.html"}],"law_id":69759,"edition_id":1,"section_id":69759,"structure_id":14499,"section_number":"58.1-362","catch_line":"Virginia taxable income of a nonresident estate or trust","history":"Code 1950, \u00a7 58-151.024; 1971, Ex. Sess., c. 171; 1972, c. 827; 1984, c. 675; 2017, c. 444.","full_text":"The Virginia taxable income of a nonresident estate or trust shall be its share of income, gain, loss and deduction attributable to Virginia sources as determined under \u00a7 58.1-363 increased or reduced, as the case may be, by:\n\n1\n\nThe amount derived from or connected with Virginia sources of any income, gain, loss and deduction recognized for federal income tax purposes but excluded from the computation of distributable net income of the estate or trust; and2\n\nThe net amount of any modifications as provided for in §§ 58.1-322.01, 58.1-322.02, and 58.1-322.04 with respect to the income or gain referred to in subdivision 1 of this section.","order_by":null,"text":{"0":{"id":252134,"text":"The Virginia taxable income of a nonresident estate or trust shall be its share of income, gain, loss and deduction attributable to Virginia sources as determined under \u00a7 58.1-363 increased or reduced, as the case may be, by:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":252135,"text":"The amount derived from or connected with Virginia sources of any income, gain, loss and deduction recognized for federal income tax purposes but excluded from the computation of distributable net income of the estate or trust; and","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":252136,"text":"The net amount of any modifications as provided for in §§ 58.1-322.01, 58.1-322.02, and 58.1-322.04 with respect to the income or gain referred to in subdivision 1 of this section.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":14499,"edition_id":1,"name":"Taxation of Estates and Trusts","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:22","date_modified":"2026-06-26 03:48:22","permalink":{"id":254397,"object_type":"structure","relational_id":14499,"identifier":"6","token":"58.1\/I\/3\/6","url":"\/58.1\/I\/3\/6\/","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":82371,"structure_id":14499,"section_number":"58.1-360","catch_line":"Imposition of tax","url":"\/58.1-360\/","token":"58.1\/I\/3\/6\/58.1-360","metadata":false},{"id":55909,"structure_id":14499,"section_number":"58.1-361","catch_line":"Virginia taxable income of a resident estate or trust","url":"\/58.1-361\/","token":"58.1\/I\/3\/6\/58.1-361","metadata":false},{"id":69759,"structure_id":14499,"section_number":"58.1-362","catch_line":"Virginia taxable income of a nonresident estate or trust","url":"\/58.1-362\/","token":"58.1\/I\/3\/6\/58.1-362","metadata":false},{"id":57467,"structure_id":14499,"section_number":"58.1-363","catch_line":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","url":"\/58.1-363\/","token":"58.1\/I\/3\/6\/58.1-363","metadata":false}],"previous_section":{"id":55909,"structure_id":14499,"section_number":"58.1-361","catch_line":"Virginia taxable income of a resident estate or trust","url":"\/58.1-361\/","token":"58.1\/I\/3\/6\/58.1-361","metadata":false},"next_section":{"id":57467,"structure_id":14499,"section_number":"58.1-363","catch_line":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","url":"\/58.1-363\/","token":"58.1\/I\/3\/6\/58.1-363","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-362\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1984, chapter 675; in 2017, chapter 444<\/a>.<\/p>","references":[{"id":57467,"section_number":"58.1-363","catch_line":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","order_by":null,"url":"\/58.1-363\/"}],"refers_to":[{"id":85168,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","order_by":null,"url":"\/58.1-322.01\/"},{"id":81784,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","order_by":null,"url":"\/58.1-322.02\/"},{"id":67865,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","order_by":null,"url":"\/58.1-322.04\/"},{"id":57467,"section_number":"58.1-363","catch_line":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","order_by":null,"url":"\/58.1-363\/"}],"permalink":{"id":254407,"object_type":"law","relational_id":69759,"identifier":"58.1-362","token":"58.1\/I\/3\/6\/58.1-362","url":"\/58.1-362\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-362\/","token":"58.1\/I\/3\/6\/58.1-362","dublin_core":{"Title":"Virginia taxable income of a nonresident estate or trust","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-362","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Virginia taxable income of a nonresident estate or trust<\/span> shall be its share of income, gain, loss and deduction attributable to Virginia sources as determined under \u00a7 58.1-363<\/a> increased or reduced, as the case may be, by:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The amount derived from or connected with Virginia sources of any income, gain, loss and deduction recognized for federal income tax purposes but excluded from the computation of distributable net income of the estate or trust; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The net amount of any modifications as provided for in §§ 58.1-322.01<\/a>, 58.1-322.02<\/a>, and 58.1-322.04<\/a> with respect to the income or gain referred to in subdivision 1 of this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVIRGINIA TAXABLE INCOME OF A NONRESIDENT ESTATE OR TRUST (\u00a7 58.1-362)\n\nThe Virginia taxable income of a nonresident estate or trust shall be its share\nof income, gain, loss and deduction attributable to Virginia sources as\ndetermined under \u00a7 58.1-363 increased or reduced, as the case may be, by:\n\n1. The amount derived from or connected with Virginia sources of any income,\ngain, loss and deduction recognized for federal income tax purposes but excluded\nfrom the computation of distributable net income of the estate or trust; and\n\n2. The net amount of any modifications as provided for in §§\n58.1-322.01, 58.1-322.02, and 58.1-322.04 with respect to the income or gain\nreferred to in subdivision 1 of this section.\n\nHISTORY: Code 1950, \u00a7 58-151.024; 1971, Ex. Sess., c. 171; 1972, c. 827; 1984,\nc. 675; 2017, c. 444.","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}}