Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 115 - FIDUCIARY INCOME TAX
Part II - Fiduciary Estimated Tax
Section 23VAC10-115-153 - Other payment dates
Current through Register Vol. 41, No. 3, September 23, 2024
A. Fiscal year. If the estate or trust has a taxable year other than a calendar year then the payments shall be due on the fifteenth day of the fourth, sixth, or ninth month of the taxable year or on the fifteenth day of the first month of the succeeding taxable year, as appropriate.
B. Installments or entire estimated tax paid in advance. A fiduciary may elect to pay any installment of the estimated tax before the date prescribed for its payment. A fiduciary may also elect to file a declaration of estimated tax in the closing days of a calendar year for the taxable year about to begin, and may pay in full the amount of the estimated tax for such taxable year at the time the declaration is filed.
Statutory Authority: § 58.1-203 of the Code of Virginia.
