Returns of estates and trusts

# A.

Every resident estate or trust that either is required to file a federal income tax return for the taxable year or that has any Virginia taxable income for the taxable year must file an income tax return. 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 12-month period, that is, it shall be due by the 15th day of the fourth month after the close of the taxable year.

# B.

Every nonresident estate or trust having Virginia taxable income for the taxable year determined under 23VAC10-115-50 must file an income tax return.

# C.

The return must be accompanied by a copy of any federal fiduciary tax return filed for such taxable year.

Last amended: Historical Notes Derived from VR630-5-381, eff. January 1, 1985; amended, Virginia Register Volume 33, Issue 6, eff. February 1, 2017.

Source: view the official text

Nearby sections (25 sections)

Full table of contents →