{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-316.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-316.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-316.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-316.html"}],"law_id":371547,"edition_id":2,"section_id":371547,"structure_id":52889,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","history":"1990, c. 910.","full_text":"A\n\nNotwithstanding any other provision of this chapter, every nonresident payee receiving gross payments of $600 or more in any calendar year from the rental of real property in this Commonwealth shall register with the Department of Taxation pursuant to forms and regulations adopted by the Tax Commissioner.\n\nB\n\nAny broker as defined in § 6045(c) of the Internal Revenue Code making payments to a nonresident payee attributable to the rental of real property in this Commonwealth shall obtain from the nonresident payee the registration form required in subsection A of this section or satisfactory evidence of prior registration. The broker shall retain a copy of the registration form in his files and shall transmit the original copy to the Department of Taxation on or before the fifteenth day of the month following the month in which the form was received from the payee.\n\nC\n\nIf a nonresident payee fails to provide a completed registration form to the broker within sixty days after being requested by the broker or if such payee provides the broker with a registration form that is incomplete or false on its face, the broker shall file a registration form on behalf of the payee providing the payee’s name, address, identification number, and such other information as may be required by the Tax Commissioner. In the case of each failure to file a registration form with the Tax Commissioner on the date prescribed therefor, the broker failing to file such registration form shall pay a $50 penalty for each month that each such failure to file continues, not exceeding six months in the aggregate.\n\nD\n\nAny payee who willfully supplies false or fraudulent information to a broker with the intent to evade the payment of income taxes properly due on the rental of real estate in this Commonwealth and any broker who has actual knowledge that any information supplied by a payee is false or fraudulent and fails to notify the Department of Taxation of such shall be guilty of a Class 1 misdemeanor.\n\nE\n\nFor purposes of this section, the term “nonresident payee” means every individual who is not a resident, every nonresident estate or trust, every partnership and S corporation which has nonresident partners or shareholders, or every corporation which is not formed or organized under Virginia law.\n\n","order_by":null,"text":{"0":{"id":1385534,"text":"Notwithstanding any other provision of this chapter, every nonresident payee receiving gross payments of $600 or more in any calendar year from the rental of real property in this Commonwealth shall register with the Department of Taxation pursuant to forms and regulations adopted by the Tax Commissioner.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1385535,"text":"Any broker as defined in § 6045(c) of the Internal Revenue Code making payments to a nonresident payee attributable to the rental of real property in this Commonwealth shall obtain from the nonresident payee the registration form required in subsection A of this section or satisfactory evidence of prior registration. The broker shall retain a copy of the registration form in his files and shall transmit the original copy to the Department of Taxation on or before the fifteenth day of the month following the month in which the form was received from the payee.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1385536,"text":"If a nonresident payee fails to provide a completed registration form to the broker within sixty days after being requested by the broker or if such payee provides the broker with a registration form that is incomplete or false on its face, the broker shall file a registration form on behalf of the payee providing the payee’s name, address, identification number, and such other information as may be required by the Tax Commissioner. In the case of each failure to file a registration form with the Tax Commissioner on the date prescribed therefor, the broker failing to file such registration form shall pay a $50 penalty for each month that each such failure to file continues, not exceeding six months in the aggregate.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":1385537,"text":"Any payee who willfully supplies false or fraudulent information to a broker with the intent to evade the payment of income taxes properly due on the rental of real estate in this Commonwealth and any broker who has actual knowledge that any information supplied by a payee is false or fraudulent and fails to notify the Department of Taxation of such shall be guilty of a Class 1 misdemeanor.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":1385538,"text":"For purposes of this section, the term “nonresident payee” means every individual who is not a resident, every nonresident estate or trust, every partnership and S corporation which has nonresident partners or shareholders, or every corporation which is not formed or organized under Virginia law.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":52889,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52888,"metadata":{"child_laws":22,"child_structures":0},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:50","permalink":{"id":1480271,"object_type":"structure","relational_id":52889,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371444,"structure_id":52889,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":371455,"structure_id":52889,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":371466,"structure_id":52889,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":371467,"structure_id":52889,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":371468,"structure_id":52889,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":371469,"structure_id":52889,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":371470,"structure_id":52889,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":371471,"structure_id":52889,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":371472,"structure_id":52889,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":371473,"structure_id":52889,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":371474,"structure_id":52889,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":371487,"structure_id":52889,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":371485,"structure_id":52889,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":371486,"structure_id":52889,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":371498,"structure_id":52889,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":371514,"structure_id":52889,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":{"court_decisions":""}},{"id":371525,"structure_id":52889,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":371536,"structure_id":52889,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":371547,"structure_id":52889,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":371558,"structure_id":52889,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":371568,"structure_id":52889,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":371569,"structure_id":52889,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"previous_section":{"id":371536,"structure_id":52889,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},"next_section":{"id":371558,"structure_id":52889,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-316\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapter 910 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":369183,"section_number":"55.1-1010","catch_line":"Separate charge for reporting transactions limited","order_by":null,"url":"\/55.1-1010\/"}],"refers_to":false,"permalink":{"id":1480345,"object_type":"law","relational_id":371547,"identifier":"58.1-316","token":"58.1\/I\/3\/1\/58.1-316","url":"\/58.1-316\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","dublin_core":{"Title":"Information reporting on rental payments to nonresident payees; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-316","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding any other provision of this chapter, every nonresident payee<\/span> receiving gross payments of $600 or more in any calendar year from the rental of real property in this Commonwealth shall register with the Department<\/span> of Taxation pursuant to forms and regulations adopted by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any broker as defined in § 6045(c) of the Internal Revenue Code making payments to a nonresident payee<\/span> attributable to the rental of real property in this Commonwealth shall obtain from the nonresident payee<\/span> the registration form required in subsection A of this section or satisfactory evidence<\/span> of prior registration. The broker shall retain a copy of the registration form in his files and shall transmit the original copy to the Department<\/span> of Taxation on or before the fifteenth day of the month following the month in which the form was received from the payee. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If a nonresident payee<\/span> fails to provide a completed registration form to the broker within sixty days after being requested by the broker or if such payee provides the broker with a registration form that is incomplete or false on its face, the broker shall file a registration form on behalf of the payee providing the payee’s name, address, identification number, and such other information as may be required by the Tax Commissioner<\/span>. In the case of each failure to file a registration form with the Tax Commissioner<\/span> on the date prescribed therefor, the broker failing to file such registration form shall pay a $50 penalty<\/span> for each month that each such failure to file continues, not exceeding six months in the aggregate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any payee who willfully supplies false or fraudulent information to a broker with the intent<\/span> to evade the payment of income taxes properly due on the rental of real estate<\/span> in this Commonwealth and any broker who has actual knowledge that any information supplied by a payee is false or fraudulent and fails to notify the Department<\/span> of Taxation of such shall be guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> For purposes of this section, the term “nonresident payee<\/span>” means every individual<\/span> who is not a resident<\/span>, every nonresident estate or trust<\/span>, every partnership and S corporation<\/span> which has nonresident partners or shareholders, or every corporation<\/span> which is not formed or organized under Virginia law<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINFORMATION REPORTING ON RENTAL PAYMENTS TO NONRESIDENT PAYEES; PENALTIES (\u00a7\n58.1-316)\n\nA. Notwithstanding any other provision of this chapter, every nonresident payee\nreceiving gross payments of $600 or more in any calendar year from the rental of\nreal property in this Commonwealth shall register with the Department of\nTaxation pursuant to forms and regulations adopted by the Tax Commissioner.\n\nB. Any broker as defined in § 6045(c) of the Internal Revenue Code making\npayments to a nonresident payee attributable to the rental of real property in\nthis Commonwealth shall obtain from the nonresident payee the registration form\nrequired in subsection A of this section or satisfactory evidence of prior\nregistration. The broker shall retain a copy of the registration form in his\nfiles and shall transmit the original copy to the Department of Taxation on or\nbefore the fifteenth day of the month following the month in which the form was\nreceived from the payee.\n\nC. If a nonresident payee fails to provide a completed registration form to the\nbroker within sixty days after being requested by the broker or if such payee\nprovides the broker with a registration form that is incomplete or false on its\nface, the broker shall file a registration form on behalf of the payee providing\nthe payee’s name, address, identification number, and such other\ninformation as may be required by the Tax Commissioner. In the case of each\nfailure to file a registration form with the Tax Commissioner on the date\nprescribed therefor, the broker failing to file such registration form shall pay\na $50 penalty for each month that each such failure to file continues, not\nexceeding six months in the aggregate.\n\nD. Any payee who willfully supplies false or fraudulent information to a broker\nwith the intent to evade the payment of income taxes properly due on the rental\nof real estate in this Commonwealth and any broker who has actual knowledge that\nany information supplied by a payee is false or fraudulent and fails to notify\nthe Department of Taxation of such shall be guilty of a Class 1 misdemeanor.\n\nE. For purposes of this section, the term “nonresident payee” means\nevery individual who is not a resident, every nonresident estate or trust, every\npartnership and S corporation which has nonresident partners or shareholders, or\nevery corporation which is not formed or organized under Virginia law.\n\nHISTORY: 1990, c. 910.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}