{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-501.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-501.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-501.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-501.html"}],"law_id":65872,"edition_id":1,"section_id":65872,"structure_id":16266,"section_number":"58.1-501","catch_line":"Time for filing declarations of estimated income tax","history":"Code 1950, \u00a7 58-151.37; 1968, c. 14; 1984, c. 675.","full_text":"A\n\nThe declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-500 are first met:1\n\nBefore the first day of the fourth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the fourth month of the taxable year.2\n\nAfter the last day of the third month and before the first day of the sixth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the sixth month of the taxable year.3\n\nAfter the last day of the fifth month and before the first day of the ninth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the ninth month of the taxable year.4\n\nAfter the last day of the eighth month and before the first day of the twelfth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the twelfth month of the taxable year.B\n\nAn amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval.C\n\nThe application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Tax Commissioner.","order_by":null,"text":{"0":{"id":239390,"text":"The declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-500 are first met:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":239391,"text":"Before the first day of the fourth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the fourth month of the taxable year.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":239392,"text":"After the last day of the third month and before the first day of the sixth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the sixth month of the taxable year.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":239393,"text":"After the last day of the fifth month and before the first day of the ninth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the ninth month of the taxable year.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":239394,"text":"After the last day of the eighth month and before the first day of the twelfth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the twelfth month of the taxable year.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":239395,"text":"An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A4","next_prefix":"C"},"6":{"id":239396,"text":"The application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Tax Commissioner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":16266,"edition_id":1,"name":"Estimated Taxes of Corporations","identifier":"20","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 04:11:43","date_modified":"2026-06-26 04:11:43","permalink":{"id":254029,"object_type":"structure","relational_id":16266,"identifier":"20","token":"58.1\/I\/3\/20","url":"\/58.1\/I\/3\/20\/","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":73973,"structure_id":16266,"section_number":"58.1-500","catch_line":"Declarations of estimated income tax required; contents, etc","url":"\/58.1-500\/","token":"58.1\/I\/3\/20\/58.1-500","metadata":false},{"id":65872,"structure_id":16266,"section_number":"58.1-501","catch_line":"Time for filing declarations of estimated income tax","url":"\/58.1-501\/","token":"58.1\/I\/3\/20\/58.1-501","metadata":false},{"id":79458,"structure_id":16266,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","url":"\/58.1-502\/","token":"58.1\/I\/3\/20\/58.1-502","metadata":false},{"id":77337,"structure_id":16266,"section_number":"58.1-503","catch_line":"Where declarations filed and how payments made; crediting or refunding overpayments","url":"\/58.1-503\/","token":"58.1\/I\/3\/20\/58.1-503","metadata":false},{"id":76990,"structure_id":16266,"section_number":"58.1-504","catch_line":"Failure to pay estimated income tax","url":"\/58.1-504\/","token":"58.1\/I\/3\/20\/58.1-504","metadata":false}],"previous_section":{"id":73973,"structure_id":16266,"section_number":"58.1-500","catch_line":"Declarations of estimated income tax required; contents, etc","url":"\/58.1-500\/","token":"58.1\/I\/3\/20\/58.1-500","metadata":false},"next_section":{"id":79458,"structure_id":16266,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","url":"\/58.1-502\/","token":"58.1\/I\/3\/20\/58.1-502","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-501\/","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 1968, chapter 14; in 1984, chapter 675.<\/p>","references":[{"id":79458,"section_number":"58.1-502","catch_line":"Installment payment of estimated income tax","order_by":null,"url":"\/58.1-502\/"}],"refers_to":[{"id":73973,"section_number":"58.1-500","catch_line":"Declarations of estimated income tax required; contents, etc","order_by":null,"url":"\/58.1-500\/"}],"permalink":{"id":254035,"object_type":"law","relational_id":65872,"identifier":"58.1-501","token":"58.1\/I\/3\/20\/58.1-501","url":"\/58.1-501\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-501\/","token":"58.1\/I\/3\/20\/58.1-501","dublin_core":{"Title":"Time for filing declarations of estimated income tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-501","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-500<\/a> are first met: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Before the first day of the fourth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the fourth month of the taxable year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> After the last day of the third month and before the first day of the sixth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the sixth month of the taxable year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> After the last day of the fifth month and before the first day of the ninth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the ninth month of the taxable year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> After the last day of the eighth month and before the first day of the twelfth month of the taxable year, the declaration shall be filed on or before the fifteenth day of the twelfth month of the taxable year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX (\u00a7 58.1-501)\n\nA. The declaration of estimated tax shall be filed as follows:\n\t\t\tIf the requirements of subsection A of \u00a7 58.1-500 are first met:\n\n 1. Before the first day of the fourth month of the taxable year, the\n declaration shall be filed on or before the fifteenth day of the fourth month\n of the taxable year.\n\n 2. After the last day of the third month and before the first day of the sixth\n month of the taxable year, the declaration shall be filed on or before the\n fifteenth day of the sixth month of the taxable year.\n\n 3. After the last day of the fifth month and before the first day of the ninth\n month of the taxable year, the declaration shall be filed on or before the\n fifteenth day of the ninth month of the taxable year.\n\n 4. After the last day of the eighth month and before the first day of the\n twelfth month of the taxable year, the declaration shall be filed on or before\n the fifteenth day of the twelfth month of the taxable year.\n\nB. An amendment of a declaration may be filed in any interval between\ninstallment dates prescribed for the taxable year, but only one amendment may be\nfiled in each such interval.\n\nC. The application of this section to taxable years of less than twelve months\nshall be in accordance with regulations prescribed by the Tax Commissioner.\n\nHISTORY: Code 1950, \u00a7 58-151.37; 1968, c. 14; 1984, c. 675.","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}}