{"data":{"id":"us-va/va.-code-58.1-480","jurisdiction":"us-va","citation":"Va. Code § 58.1-480","heading":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","body":"The amount deducted and withheld under this article during any calendar year from the wages of any individual shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning. As a prerequisite to obtaining such credit the individual taxpayer must file with his income tax return one copy of the withholding statement provided for by § 58.1-478.Code 1950, § 58-151.17; 1962, c. 612; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 16. INCOME TAX WITHHOLDING"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-480/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"9ce314b1dbdaae1563078bb3e0b3aa27849d6f1a554322277ee0c2fabd4a8640","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-479","next":"us-va/va.-code-58.1-481"},"notice":"GroundRules: Original legal text. Not legal advice."}