23VAC10-115-110: 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.