A. On or before May 1 of each year if the taxable year is a calendar year, oron or before the fifteenth day of the fourth month following the close of ataxable year other than a calendar year, an income tax return under thischapter shall be made and filed by or for:
1. Every resident estate or trust required to file a federal income taxreturn for the taxable year, or having any Virginia taxable income for thetaxable year. If the return is for a fractional part of a year, the due dateshall be determined as if the return were for a full twelve-month period;
2. Every nonresident estate or trust having Virginia taxable income for thetaxable year determined under § 58.1-362.
B. The return for any deceased individual shall be made and filed by hisexecutor, administrator, or other person charged with his property.
C. The return for an estate or trust shall be made and filed by the fiduciary.
D. If two or more fiduciaries are acting jointly, the return may be made byany one of them.
(Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c.796; 1984, c. 675; 1985, c. 221.)
A. On or before May 1 of each year if the taxable year is a calendar year, oron or before the fifteenth day of the fourth month following the close of ataxable year other than a calendar year, an income tax return under thischapter shall be made and filed by or for:
1. Every resident estate or trust required to file a federal income taxreturn for the taxable year, or having any Virginia taxable income for thetaxable year. If the return is for a fractional part of a year, the due dateshall be determined as if the return were for a full twelve-month period;
2. Every nonresident estate or trust having Virginia taxable income for thetaxable year determined under § 58.1-362.
B. The return for any deceased individual shall be made and filed by hisexecutor, administrator, or other person charged with his property.
C. The return for an estate or trust shall be made and filed by the fiduciary.
D. If two or more fiduciaries are acting jointly, the return may be made byany one of them.
(Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c.796; 1984, c. 675; 1985, c. 221.)
A. On or before May 1 of each year if the taxable year is a calendar year, oron or before the fifteenth day of the fourth month following the close of ataxable year other than a calendar year, an income tax return under thischapter shall be made and filed by or for:
1. Every resident estate or trust required to file a federal income taxreturn for the taxable year, or having any Virginia taxable income for thetaxable year. If the return is for a fractional part of a year, the due dateshall be determined as if the return were for a full twelve-month period;
2. Every nonresident estate or trust having Virginia taxable income for thetaxable year determined under § 58.1-362.
B. The return for any deceased individual shall be made and filed by hisexecutor, administrator, or other person charged with his property.
C. The return for an estate or trust shall be made and filed by the fiduciary.
D. If two or more fiduciaries are acting jointly, the return may be made byany one of them.
(Code 1950, § 58-151.062; 1971, Ex. Sess., c. 171; 1972, c. 827; 1978, c.796; 1984, c. 675; 1985, c. 221.)
