{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-390.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-390.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-390.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-390.2.html"}],"law_id":372068,"edition_id":2,"section_id":372068,"structure_id":52961,"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.\n\n","order_by":null,"text":{"0":{"id":1387208,"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":52961,"edition_id":2,"name":"Taxation of Partnerships","identifier":"9","label":"article","depth":4,"order_by":6,"parent_id":52888,"metadata":{"child_laws":13,"child_structures":0},"date_created":"2026-08-02 03:08:38","date_modified":"2026-08-02 12:35:51","permalink":{"id":1481445,"object_type":"structure","relational_id":52961,"identifier":"9","token":"58.1\/I\/3\/9","url":"\/58.1\/I\/3\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372070,"structure_id":52961,"section_number":"58.1-390","catch_line":"Repealed","url":"\/58.1-390\/","token":"58.1\/I\/3\/9\/58.1-390","metadata":false},{"id":372067,"structure_id":52961,"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":372068,"structure_id":52961,"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":372069,"structure_id":52961,"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":372081,"structure_id":52961,"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":{"court_decisions":{"0":{"name":" .\u202f.\u202f. Commonwealth of Virginia, Department of Taxation v. FJ .\u202f.\u202f. ","case_number":"0701232","citation":null,"date":"2024-11-12","url":"https:\/\/www.courtlistener.com\/opinion\/10272400\/commonwealth-of-virginia-department-of-taxation-v-fj-management-inc\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"COA<\/abbr>"}}}},{"id":372097,"structure_id":52961,"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":372110,"structure_id":52961,"section_number":"58.1-393","catch_line":"Repealed","url":"\/58.1-393\/","token":"58.1\/I\/3\/9\/58.1-393","metadata":false},{"id":372109,"structure_id":52961,"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":{"court_decisions":""}},{"id":372125,"structure_id":52961,"section_number":"58.1-394","catch_line":"Repealed","url":"\/58.1-394\/","token":"58.1\/I\/3\/9\/58.1-394","metadata":false},{"id":372122,"structure_id":52961,"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":{"court_decisions":""}},{"id":372123,"structure_id":52961,"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":372124,"structure_id":52961,"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":{"court_decisions":""}},{"id":372136,"structure_id":52961,"section_number":"58.1-395","catch_line":"Nonresident owners","url":"\/58.1-395\/","token":"58.1\/I\/3\/9\/58.1-395","metadata":{"court_decisions":{"0":{"name":"VIRGINIA CELLULAR v. Va. Dept. of Taxation","case_number":"Record 071895.","citation":"666 S.E.2d 374","date":"2008-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1058441\/virginia-cellular-v-va-dept-of-taxation\/","abstract":" .\u202f.\u202f. 666 S.E.2d 374 (2008) .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}}],"previous_section":{"id":372067,"structure_id":52961,"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":372069,"structure_id":52961,"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":372178,"section_number":"58.1-399.1","catch_line":"Elective payment by a partnership","order_by":null,"url":"\/58.1-399.1\/"}],"refers_to":[{"id":372069,"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":1481455,"object_type":"law","relational_id":372068,"identifier":"58.1-390.2","token":"58.1\/I\/3\/9\/58.1-390.2","url":"\/58.1-390.2\/","edition_id":2,"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":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}