{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-390.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-390.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-390.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-390.2.html"}],"law_id":63914,"edition_id":1,"section_id":63914,"structure_id":15650,"section_number":"58.1-390.2","catch_line":"Taxation of pass-through entities","history":"2004, Sp. Sess. I, c. 3; 2009, cc. 37, 152; 2022, cc. 689, 690.","full_text":"Except as provided for in this article, owners of pass-through entities shall be liable for tax under this chapter only in their separate or individual capacities on income passed through to the owners of pass-through entities. Any taxes imposed on the pass-through entity itself, including the tax levied pursuant to \u00a7 58.1-390.3, sales and use taxes, withholding taxes with respect to employees or nonresident owners, and minimum taxes in lieu of income taxes, shall be paid by the pass-through entity.","order_by":null,"text":{"0":{"id":232777,"text":"Except as provided for in this article, owners of pass-through entities shall be liable for tax under this chapter only in their separate or individual capacities on income passed through to the owners of pass-through entities. Any taxes imposed on the pass-through entity itself, including the tax levied pursuant to \u00a7 58.1-390.3, sales and use taxes, withholding taxes with respect to employees or nonresident owners, and minimum taxes in lieu of income taxes, shall be paid by the pass-through entity.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15650,"edition_id":1,"name":"Taxation of Partnerships","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:57:23","date_modified":"2026-06-26 03:57:23","permalink":{"id":254443,"object_type":"structure","relational_id":15650,"identifier":"9","token":"58.1\/I\/3\/9","url":"\/58.1\/I\/3\/9\/","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":74075,"structure_id":15650,"section_number":"58.1-390","catch_line":"Repealed","url":"\/58.1-390\/","token":"58.1\/I\/3\/9\/58.1-390","metadata":false},{"id":59823,"structure_id":15650,"section_number":"58.1-390.1","catch_line":"Definitions","url":"\/58.1-390.1\/","token":"58.1\/I\/3\/9\/58.1-390.1","metadata":false},{"id":63914,"structure_id":15650,"section_number":"58.1-390.2","catch_line":"Taxation of pass-through entities","url":"\/58.1-390.2\/","token":"58.1\/I\/3\/9\/58.1-390.2","metadata":false},{"id":68682,"structure_id":15650,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","url":"\/58.1-390.3\/","token":"58.1\/I\/3\/9\/58.1-390.3","metadata":false},{"id":62953,"structure_id":15650,"section_number":"58.1-391","catch_line":"Virginia taxable income of owners of a pass-through entity","url":"\/58.1-391\/","token":"58.1\/I\/3\/9\/58.1-391","metadata":false},{"id":62314,"structure_id":15650,"section_number":"58.1-392","catch_line":"Reports by pass-through entities","url":"\/58.1-392\/","token":"58.1\/I\/3\/9\/58.1-392","metadata":false},{"id":80179,"structure_id":15650,"section_number":"58.1-393","catch_line":"Repealed","url":"\/58.1-393\/","token":"58.1\/I\/3\/9\/58.1-393","metadata":false},{"id":78819,"structure_id":15650,"section_number":"58.1-393.1","catch_line":"Extension of time for filing return by pass-through entity","url":"\/58.1-393.1\/","token":"58.1\/I\/3\/9\/58.1-393.1","metadata":false},{"id":61557,"structure_id":15650,"section_number":"58.1-394","catch_line":"Repealed","url":"\/58.1-394\/","token":"58.1\/I\/3\/9\/58.1-394","metadata":false},{"id":63527,"structure_id":15650,"section_number":"58.1-394.1","catch_line":"Failure of pass-through entity to make a return","url":"\/58.1-394.1\/","token":"58.1\/I\/3\/9\/58.1-394.1","metadata":false},{"id":74881,"structure_id":15650,"section_number":"58.1-394.2","catch_line":"Fraudulent returns, etc., of pass-through entities; penalty","url":"\/58.1-394.2\/","token":"58.1\/I\/3\/9\/58.1-394.2","metadata":false},{"id":73458,"structure_id":15650,"section_number":"58.1-394.3","catch_line":"Pass-through entity items","url":"\/58.1-394.3\/","token":"58.1\/I\/3\/9\/58.1-394.3","metadata":false},{"id":60426,"structure_id":15650,"section_number":"58.1-395","catch_line":"Nonresident owners","url":"\/58.1-395\/","token":"58.1\/I\/3\/9\/58.1-395","metadata":false}],"previous_section":{"id":59823,"structure_id":15650,"section_number":"58.1-390.1","catch_line":"Definitions","url":"\/58.1-390.1\/","token":"58.1\/I\/3\/9\/58.1-390.1","metadata":false},"next_section":{"id":68682,"structure_id":15650,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","url":"\/58.1-390.3\/","token":"58.1\/I\/3\/9\/58.1-390.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-390.2\/","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 2009, chapters 37<\/a> and 152<\/a>; in 2022, chapters 689<\/a> and 690<\/a>.<\/p>","references":[{"id":79092,"section_number":"58.1-399.1","catch_line":"Elective payment by a partnership","order_by":null,"url":"\/58.1-399.1\/"}],"refers_to":[{"id":68682,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"}],"permalink":{"id":254453,"object_type":"law","relational_id":63914,"identifier":"58.1-390.2","token":"58.1\/I\/3\/9\/58.1-390.2","url":"\/58.1-390.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-390.2\/","token":"58.1\/I\/3\/9\/58.1-390.2","dublin_core":{"Title":"Taxation of pass-through entities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-390.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Except as provided for in this article, owners<\/span> of pass-through entities shall be liable for tax under this chapter only in their separate or individual<\/span> capacities on income passed through to the owners<\/span> of pass-through entities. Any taxes imposed on the pass-through entity<\/span> itself, including the tax levied pursuant to \u00a7 58.1-390.3<\/a>, sales<\/span> and use taxes, withholding taxes with respect to employees or nonresident owners<\/span>, and minimum taxes in lieu of income taxes, shall be paid by the pass-through entity<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXATION OF PASS-THROUGH ENTITIES (\u00a7 58.1-390.2)\n\nExcept as provided for in this article, owners of pass-through entities shall be\nliable for tax under this chapter only in their separate or individual\ncapacities on income passed through to the owners of pass-through entities. Any\ntaxes imposed on the pass-through entity itself, including the tax levied\npursuant to \u00a7 58.1-390.3, sales and use taxes, withholding taxes with respect\nto employees or nonresident owners, and minimum taxes in lieu of income taxes,\nshall be paid by the pass-through entity.\n\nHISTORY: 2004, Sp. Sess. I, c. 3; 2009, cc. 37, 152; 2022, cc. 689, 690.","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}}