{"data":{"id":"us-vt/32-v.s.a.-5913","jurisdiction":"us-vt","citation":"32 V.S.A. § 5913","heading":"Part-year residence","body":"For purposes of this subchapter, if a shareholder of an S corporation is both a resident and nonresident of Vermont during any taxable period, the shareholder’s pro rata share of the S corporation’s income attributable to Vermont and income not attributable to Vermont for the taxable period shall be further prorated between the shareholder’s periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 010A: TAXATION OF S CORPORATIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05913","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"8e3a48b68a77a7d21678e256e0e486ec38a5fdc2bcb5c98a59b6bcb627c09384","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5912","next":"us-vt/32-v.s.a.-5914"},"notice":"GroundRules: Original legal text. Not legal advice."}