{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-381.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-381.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-381.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-381.html"}],"law_id":78025,"edition_id":1,"section_id":78025,"structure_id":14760,"section_number":"58.1-381","catch_line":"Returns of estates and trusts","history":"Code 1950, \u00a7 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c. 796; 1984, c. 675; 1985, c. 221.","full_text":"A\n\nOn or before May 1 of each year if the taxable year is a calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than a calendar year, an income tax return under this chapter shall be made and filed by or for:1\n\nEvery resident estate or trust required to file a federal income tax return for the taxable year, or having any Virginia taxable income for the taxable year. If the return is for a fractional part of a year, the due date shall be determined as if the return were for a full twelve-month period;2\n\nEvery nonresident estate or trust having Virginia taxable income for the taxable year determined under § 58.1-362.B\n\nThe return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property.C\n\nThe return for an estate or trust shall be made and filed by the fiduciary.D\n\nIf two or more fiduciaries are acting jointly, the return may be made by any one of them.","order_by":null,"text":{"0":{"id":279747,"text":"On or before May 1 of each year if the taxable year is a calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than a calendar year, an income tax return under this chapter shall be made and filed by or for:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":279748,"text":"Every resident estate or trust required to file a federal income tax return for the taxable year, or having any Virginia taxable income for the taxable year. If the return is for a fractional part of a year, the due date shall be determined as if the return were for a full twelve-month period;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":279749,"text":"Every nonresident estate or trust having Virginia taxable income for the taxable year determined under § 58.1-362.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":279750,"text":"The return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":279751,"text":"The return for an estate or trust shall be made and filed by the fiduciary.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"5":{"id":279752,"text":"If two or more fiduciaries are acting jointly, the return may be made by any one of them.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14760,"edition_id":1,"name":"Accounting, Returns, Procedures for Estates and Trusts","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:49:46","date_modified":"2026-06-26 03:49:46","permalink":{"id":254425,"object_type":"structure","relational_id":14760,"identifier":"8","token":"58.1\/I\/3\/8","url":"\/58.1\/I\/3\/8\/","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":62155,"structure_id":14760,"section_number":"58.1-380","catch_line":"Accounting","url":"\/58.1-380\/","token":"58.1\/I\/3\/8\/58.1-380","metadata":false},{"id":78025,"structure_id":14760,"section_number":"58.1-381","catch_line":"Returns of estates and trusts","url":"\/58.1-381\/","token":"58.1\/I\/3\/8\/58.1-381","metadata":false},{"id":72068,"structure_id":14760,"section_number":"58.1-382","catch_line":"Place of filing","url":"\/58.1-382\/","token":"58.1\/I\/3\/8\/58.1-382","metadata":false},{"id":56515,"structure_id":14760,"section_number":"58.1-383","catch_line":"Extension of time for filing returns","url":"\/58.1-383\/","token":"58.1\/I\/3\/8\/58.1-383","metadata":false}],"previous_section":{"id":62155,"structure_id":14760,"section_number":"58.1-380","catch_line":"Accounting","url":"\/58.1-380\/","token":"58.1\/I\/3\/8\/58.1-380","metadata":false},"next_section":{"id":72068,"structure_id":14760,"section_number":"58.1-382","catch_line":"Place of filing","url":"\/58.1-382\/","token":"58.1\/I\/3\/8\/58.1-382","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-381\/","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 1972, chapter 827; in 1978, chapter 796; in 1984, chapter 675; in 1985, chapter 221.<\/p>","references":false,"refers_to":false,"permalink":{"id":254431,"object_type":"law","relational_id":78025,"identifier":"58.1-381","token":"58.1\/I\/3\/8\/58.1-381","url":"\/58.1-381\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-381\/","token":"58.1\/I\/3\/8\/58.1-381","dublin_core":{"Title":"Returns of estates and trusts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-381","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> On or before May 1 of each year if the taxable year is a calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than a calendar year, an income tax return under this chapter shall be made and filed by or for: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Every resident<\/span> estate<\/span> or trust<\/span> required to file a federal income tax return for the taxable year, or having any Virginia taxable income for the taxable year. If the return is for a fractional part of a year, the due date shall be determined as if the return were for a full twelve-month period; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Every nonresident estate or trust<\/span> having Virginia taxable income for the taxable year determined under § 58.1-362<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The return for any deceased individual<\/span> shall be made and filed by his executor, administrator, or other person charged with his property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The return for an estate or trust shall be made and filed by the fiduciary. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If two or more fiduciaries are acting jointly, the return may be made by any one of them. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS OF ESTATES AND TRUSTS (\u00a7 58.1-381)\n\nA. On or before May 1 of each year if the taxable year is a calendar year, or on\nor before the fifteenth day of the fourth month following the close of a taxable\nyear other than a calendar year, an income tax return under this chapter shall\nbe made and filed by or for:\n\n 1. Every resident estate or trust required to file a federal income tax return\n for the taxable year, or having any Virginia taxable income for the taxable\n year. If the return is for a fractional part of a year, the due date shall be\n determined as if the return were for a full twelve-month period;\n\n 2. Every nonresident estate or trust having Virginia taxable income for the\n taxable year determined under § 58.1-362.\n\nB. The return for any deceased individual shall be made and filed by his\nexecutor, administrator, or other person charged with his property.\n\nC. The return for an estate or trust shall be made and filed by the fiduciary.\n\nD. If two or more fiduciaries are acting jointly, the return may be made by any\none of them.\n\nHISTORY: Code 1950, \u00a7 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978,\nc. 796; 1984, c. 675; 1985, c. 221.","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}}