{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-363.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-363.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-363.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-363.html"}],"law_id":57467,"edition_id":1,"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","history":"Code 1950, \u00a7 58-151.025; 1971, Ex. Sess., c. 171; 1984, c. 675; 2017, c. 444.","full_text":"A\n\nThe share of a nonresident estate or trust under \u00a7 58.1-362 and the share of a nonresident beneficiary of any estate or trust under provisions otherwise applicable to nonresident individuals in estate or trust income or loss attributable to Virginia sources shall be determined as follows:1\n\nThere shall be determined the items of income, gain, loss and deduction derived from Virginia sources, which enter into the computation of distributable net income of the estate or trust for the taxable year (including such items from another estate or trust of which the first estate or trust is a beneficiary).2\n\nThere shall be added or subtracted (as the case may be) the modifications described in §§ 58.1-322.01, 58.1-322.02, 58.1-322.03, and 58.1-322.04 to the extent relating to items of income, gain, loss and deduction derived from Virginia sources which enter into the computation of distributable net income (including all such items from another estate or trust of which the first estate or trust is a beneficiary). No modification shall be made under this subsection which has the effect of duplicating an item already reflected in the computation of distributable net income.3\n\nThe amounts determined under subdivisions 1 and 2 shall be allocated among the estate or trust and its beneficiaries (including, solely for the purposes of this allocation, resident beneficiaries) in proportion to their respective shares of distributable net income. The amounts so allocated shall have the same character under this article as under the laws of the United States relating to federal income taxes. Where an item entering into the computation of such amounts is not characterized by such laws, it shall have the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust.B\n\nIf the estate or trust has no distributable net income for the taxable year, the share of each beneficiary (including, solely for the purpose of such allocation, resident beneficiaries) in the net amount determined under subdivisions A 1 and 2 shall be in proportion to his share of the estate or trust income for such year, under local law or the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.","order_by":null,"text":{"0":{"id":210552,"text":"The share of a nonresident estate or trust under \u00a7 58.1-362 and the share of a nonresident beneficiary of any estate or trust under provisions otherwise applicable to nonresident individuals in estate or trust income or loss attributable to Virginia sources shall be determined as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":210553,"text":"There shall be determined the items of income, gain, loss and deduction derived from Virginia sources, which enter into the computation of distributable net income of the estate or trust for the taxable year (including such items from another estate or trust of which the first estate or trust is a beneficiary).","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":210554,"text":"There shall be added or subtracted (as the case may be) the modifications described in §§ 58.1-322.01, 58.1-322.02, 58.1-322.03, and 58.1-322.04 to the extent relating to items of income, gain, loss and deduction derived from Virginia sources which enter into the computation of distributable net income (including all such items from another estate or trust of which the first estate or trust is a beneficiary). No modification shall be made under this subsection which has the effect of duplicating an item already reflected in the computation of distributable net income.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":210555,"text":"The amounts determined under subdivisions 1 and 2 shall be allocated among the estate or trust and its beneficiaries (including, solely for the purposes of this allocation, resident beneficiaries) in proportion to their respective shares of distributable net income. The amounts so allocated shall have the same character under this article as under the laws of the United States relating to federal income taxes. Where an item entering into the computation of such amounts is not characterized by such laws, it shall have the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":210556,"text":"If the estate or trust has no distributable net income for the taxable year, the share of each beneficiary (including, solely for the purpose of such allocation, resident beneficiaries) in the net amount determined under subdivisions A 1 and 2 shall be in proportion to his share of the estate or trust income for such year, under local law or the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3"}},"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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-363\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 2017, chapter 444<\/a>.<\/p>","references":[{"id":69759,"section_number":"58.1-362","catch_line":"Virginia taxable income of a nonresident estate or trust","order_by":null,"url":"\/58.1-362\/"}],"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":79461,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","order_by":null,"url":"\/58.1-322.03\/"},{"id":67865,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","order_by":null,"url":"\/58.1-322.04\/"},{"id":69759,"section_number":"58.1-362","catch_line":"Virginia taxable income of a nonresident estate or trust","order_by":null,"url":"\/58.1-362\/"}],"permalink":{"id":254411,"object_type":"law","relational_id":57467,"identifier":"58.1-363","token":"58.1\/I\/3\/6\/58.1-363","url":"\/58.1-363\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-363\/","token":"58.1\/I\/3\/6\/58.1-363","dublin_core":{"Title":"Share of a nonresident estate, trust, or beneficiary in income from Virginia sources","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-363","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The share of a nonresident estate or trust<\/span> under \u00a7 58.1-362<\/a> and the share of a nonresident beneficiary of any estate or trust under provisions otherwise applicable to nonresident individuals<\/span> in estate or trust income or loss attributable to Virginia sources shall be determined as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> There shall be determined the items of income, gain, loss and deduction derived from Virginia sources, which enter into the computation of distributable net income of the estate or trust for the taxable year (including such items from another estate or trust of which the first estate or trust is a beneficiary). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> There shall be added or subtracted (as the case may be) the modifications described in §§ 58.1-322.01<\/a>, 58.1-322.02<\/a>, 58.1-322.03<\/a>, and 58.1-322.04<\/a> to the extent relating to items of income, gain, loss and deduction derived from Virginia sources which enter into the computation of distributable net income (including all such items from another estate or trust of which the first estate or trust is a beneficiary). No modification shall be made under this subsection which has the effect of duplicating an item already reflected in the computation of distributable net income. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The amounts determined under subdivisions 1 and 2 shall be allocated among the estate or trust and its beneficiaries (including, solely for the purposes of this allocation, resident<\/span> beneficiaries) in proportion to their respective shares of distributable net income. The amounts so allocated shall have the same character under this article as under the laws<\/span> of the United States relating to federal income taxes. Where an item entering into the computation of such amounts is not characterized by such laws<\/span>, it shall have the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the estate or trust has no distributable net income for the taxable year, the share of each beneficiary (including, solely for the purpose of such allocation, resident<\/span> beneficiaries) in the net amount determined under subdivisions A 1 and 2 shall be in proportion to his share of the estate or trust income for such year, under local law<\/span> or the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSHARE OF A NONRESIDENT ESTATE, TRUST, OR BENEFICIARY IN INCOME FROM VIRGINIA\nSOURCES (\u00a7 58.1-363)\n\nA. The share of a nonresident estate or trust under \u00a7 58.1-362 and the share of\na nonresident beneficiary of any estate or trust under provisions otherwise\napplicable to nonresident individuals in estate or trust income or loss\nattributable to Virginia sources shall be determined as follows:\n\n 1. There shall be determined the items of income, gain, loss and deduction\n derived from Virginia sources, which enter into the computation of\n distributable net income of the estate or trust for the taxable year\n (including such items from another estate or trust of which the first estate\n or trust is a beneficiary).\n\n 2. There shall be added or subtracted (as the case may be) the modifications\n described in §§ 58.1-322.01, 58.1-322.02, 58.1-322.03, and\n 58.1-322.04 to the extent relating to items of income, gain, loss and\n deduction derived from Virginia sources which enter into the computation of\n distributable net income (including all such items from another estate or\n trust of which the first estate or trust is a beneficiary). No modification\n shall be made under this subsection which has the effect of duplicating an\n item already reflected in the computation of distributable net income.\n\n 3. The amounts determined under subdivisions 1 and 2 shall be allocated among\n the estate or trust and its beneficiaries (including, solely for the purposes\n of this allocation, resident beneficiaries) in proportion to their respective\n shares of distributable net income. The amounts so allocated shall have the\n same character under this article as under the laws of the United States\n relating to federal income taxes. Where an item entering into the computation\n of such amounts is not characterized by such laws, it shall have the same\n character as if realized directly from the source from which realized by the\n estate or trust, or incurred in the same manner as incurred by the estate or\n trust.\n\nB. If the estate or trust has no distributable net income for the taxable year,\nthe share of each beneficiary (including, solely for the purpose of such\nallocation, resident beneficiaries) in the net amount determined under\nsubdivisions A 1 and 2 shall be in proportion to his share of the estate or\ntrust income for such year, under local law or the governing instrument, which\nis required to be distributed currently and any other amounts of such income\ndistributed in such year. Any balance of such net amount shall be allocated to\nthe estate or trust.\n\nHISTORY: Code 1950, \u00a7 58-151.025; 1971, Ex. Sess., c. 171; 1984, c. 675; 2017,\nc. 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}}