{"data":{"id":"us-va/23vac10-115-161","jurisdiction":"us-va","citation":"23VAC10-115-161","heading":"Amount of underpayment","body":"For the purpose of 23VAC10-115-160, the amount of the underpayment shall be the excess of:\n\n1. The amount of the installment which would be required to be paid if the estimated tax were equal to 90% of the income tax, whether or not the fiduciary filed a return for such taxable year, over\n\n2. The amount, if any, of the installment paid on or before the last date prescribed for such payment.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 115. Fiduciary Income Tax","Part II. Fiduciary Estimated Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter115/section161/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:12Z","sha256":"e99a2de2cd9a1dee94368121ae502d921e316da23ba7909693e41ef88c88538f","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-115-160","next":"us-va/23vac10-115-162"},"notice":"GroundRules: Original legal text. Not legal advice."}