A. 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:
1. 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;
2. Every nonresident estate or trust having Virginia taxable income for the taxable year determined under § 58.1-362.
B. The return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property.
C. The return for an estate or trust shall be made and filed by the fiduciary.
D. If two or more fiduciaries are acting jointly, the return may be made by any one of them.