{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-392.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-392.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-392.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-392.html"}],"law_id":62314,"edition_id":1,"section_id":62314,"structure_id":15650,"section_number":"58.1-392","catch_line":"Reports by pass-through entities","history":"Code 1950, \u00a7\u00a7 58-151.078, 58-151.084; 1971, Ex. Sess., c. 171; 1972, c. 465; 1984, c. 675; 1988, c. 249; 2004, Sp. Sess. I, c. 3.","full_text":"A\n\nEvery pass-through entity doing business in Virginia, or having income from Virginia sources, shall make a return to the Department of Taxation on or before the fifteenth day of the fourth month following the close of its taxable year. Such returns shall be made and filed in the manner prescribed by the Department.B\n\nThe return of a pass-through entity shall be signed by any one of the owners. An owner’s name signed on the return shall be prima facie evidence that such owner is authorized to sign the return on behalf of the pass-through entity.C\n\nThe Tax Commissioner may establish an income threshold for the filing of returns by pass-through entities and their owners. Pass-through entities and owners with income below this threshold shall not be required to file a return.D\n\nReceivers, trustees in dissolution, trustees in bankruptcy, and assignees operating the property or business of pass-through entities must make and file returns of income for such pass-through entities. If a receiver has full custody of and control over the business or property of a pass-through entity, he shall be deemed to be operating such business or property, whether he is engaged in carrying on the business for which the pass-through entity was organized or only in marshaling, selling, or disposing of its assets for purposes of liquidation.E\n\nPass-through entities may be required to file the return using an electronic medium prescribed by the Tax Commissioner. The Tax Commissioner shall establish a minimum number of owners for the electronic filing requirement. Waivers shall be granted only if the Tax Commissioner finds that the requirement creates an unreasonable burden on the pass-through entity. All requests for waivers must be submitted to the Tax Commissioner in writing. A pass-through entity that has fewer than the established minimum number of owners may, at such pass-through entity’s option, file such annual return on such prescribed electronic medium in lieu of filing the annual return on paper.","order_by":null,"text":{"0":{"id":227315,"text":"Every pass-through entity doing business in Virginia, or having income from Virginia sources, shall make a return to the Department of Taxation on or before the fifteenth day of the fourth month following the close of its taxable year. Such returns shall be made and filed in the manner prescribed by the Department.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":227316,"text":"The return of a pass-through entity shall be signed by any one of the owners. An owner’s name signed on the return shall be prima facie evidence that such owner is authorized to sign the return on behalf of the pass-through entity.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":227317,"text":"The Tax Commissioner may establish an income threshold for the filing of returns by pass-through entities and their owners. Pass-through entities and owners with income below this threshold shall not be required to file a return.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":227318,"text":"Receivers, trustees in dissolution, trustees in bankruptcy, and assignees operating the property or business of pass-through entities must make and file returns of income for such pass-through entities. If a receiver has full custody of and control over the business or property of a pass-through entity, he shall be deemed to be operating such business or property, whether he is engaged in carrying on the business for which the pass-through entity was organized or only in marshaling, selling, or disposing of its assets for purposes of liquidation.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":227319,"text":"Pass-through entities may be required to file the return using an electronic medium prescribed by the Tax Commissioner. The Tax Commissioner shall establish a minimum number of owners for the electronic filing requirement. Waivers shall be granted only if the Tax Commissioner finds that the requirement creates an unreasonable burden on the pass-through entity. All requests for waivers must be submitted to the Tax Commissioner in writing. A pass-through entity that has fewer than the established minimum number of owners may, at such pass-through entity’s option, file such annual return on such prescribed electronic medium in lieu of filing the annual return on paper.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-392\/","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 465; in 1984, chapter 675; in 1988, chapter 249.<\/p>","references":[{"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\/"},{"id":74602,"section_number":"58.1-399","catch_line":"Reporting and payment requirements for a partnership subject to a final federal adjustment","order_by":null,"url":"\/58.1-399\/"},{"id":72207,"section_number":"58.1-441","catch_line":"Reports by corporations","order_by":null,"url":"\/58.1-441\/"},{"id":71204,"section_number":"58.1-486.2","catch_line":"Withholding tax on Virginia source income of nonresident owners","order_by":null,"url":"\/58.1-486.2\/"}],"refers_to":false,"permalink":{"id":254465,"object_type":"law","relational_id":62314,"identifier":"58.1-392","token":"58.1\/I\/3\/9\/58.1-392","url":"\/58.1-392\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-392\/","token":"58.1\/I\/3\/9\/58.1-392","dublin_core":{"Title":"Reports by pass-through entities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-392","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every pass-through entity<\/span> doing business in Virginia, or having income from Virginia sources, shall make a return to the Department<\/span> of Taxation on or before the fifteenth day of the fourth month following the close of its taxable year. Such returns shall be made and filed in the manner prescribed by the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The return of a pass-through entity<\/span> shall be signed by any one of the owners<\/span>. An owner<\/span>’s name signed on the return shall be prima facie evidence<\/span> that such owner<\/span> is authorized to sign the return on behalf of the pass-through entity<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Tax Commissioner<\/span> may establish an income threshold for the filing of returns by pass-through entities and their owners<\/span>. Pass-through entities and owners<\/span> with income below this threshold shall not be required to file a return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Receivers, trustees in dissolution, trustees in bankruptcy<\/span>, and assignees operating the property or business of pass-through entities must make and file returns of income for such pass-through entities. If a receiver has full custody<\/span> of and control over the business or property of a pass-through entity<\/span>, he shall be deemed to be operating such business or property, whether he is engaged in carrying on the business for which the pass-through entity<\/span> was organized or only in marshaling, selling, or disposing of its assets<\/span> for purposes of liquidation<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Pass-through entities may be required to file the return using an electronic medium prescribed by the Tax Commissioner<\/span>. The Tax Commissioner<\/span> shall establish a minimum number of owners<\/span> for the electronic filing requirement. Waivers<\/span> shall be granted only if the Tax Commissioner<\/span> finds that the requirement creates an unreasonable burden on the pass-through entity<\/span>. All requests for waivers<\/span> must be submitted to the Tax Commissioner<\/span> in writing. A pass-through entity<\/span> that has fewer than the established minimum number of owners<\/span> may, at such pass-through entity<\/span>’s option, file such annual return on such prescribed electronic medium in lieu of filing the annual return on paper. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORTS BY PASS-THROUGH ENTITIES (\u00a7 58.1-392)\n\nA. Every pass-through entity doing business in Virginia, or having income from\nVirginia sources, shall make a return to the Department of Taxation on or before\nthe fifteenth day of the fourth month following the close of its taxable year.\nSuch returns shall be made and filed in the manner prescribed by the Department.\n\nB. The return of a pass-through entity shall be signed by any one of the owners.\nAn owner’s name signed on the return shall be prima facie evidence that\nsuch owner is authorized to sign the return on behalf of the pass-through\nentity.\n\nC. The Tax Commissioner may establish an income threshold for the filing of\nreturns by pass-through entities and their owners. Pass-through entities and\nowners with income below this threshold shall not be required to file a return.\n\nD. Receivers, trustees in dissolution, trustees in bankruptcy, and assignees\noperating the property or business of pass-through entities must make and file\nreturns of income for such pass-through entities. If a receiver has full custody\nof and control over the business or property of a pass-through entity, he shall\nbe deemed to be operating such business or property, whether he is engaged in\ncarrying on the business for which the pass-through entity was organized or only\nin marshaling, selling, or disposing of its assets for purposes of liquidation.\n\nE. Pass-through entities may be required to file the return using an electronic\nmedium prescribed by the Tax Commissioner. The Tax Commissioner shall establish\na minimum number of owners for the electronic filing requirement. Waivers shall\nbe granted only if the Tax Commissioner finds that the requirement creates an\nunreasonable burden on the pass-through entity. All requests for waivers must be\nsubmitted to the Tax Commissioner in writing. A pass-through entity that has\nfewer than the established minimum number of owners may, at such pass-through\nentity’s option, file such annual return on such prescribed electronic\nmedium in lieu of filing the annual return on paper.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.078, 58-151.084; 1971, Ex. Sess., c. 171; 1972,\nc. 465; 1984, c. 675; 1988, c. 249; 2004, Sp. Sess. I, c. 3.","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}}