[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304979-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304979-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-r-5-virginia-nonresident-real-property-owner-registration","Form R-5 Virginia Nonresident Real Property Owner Registration","","Form R-5 is a Virginia tax registration certificate for nonresident real property owners. It collects identification details for the nonresident payee (and fiduciary information for trusts), the type of entity (including partnership-related shares and counts), and property information such as legal description, use category, and disposition history. It also records rental or sale figures with relevant dates, requires broker/real estate reporting person details, and includes filing instructions, fees, and penalty information, plus guidance for obtaining forms.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-r-5-virginia-nonresident-real-property-owner-registration/304979/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-r-5-virginia-nonresident-real-property-owner-registration/304979.png","ImageObject",442,249,{"name":42,"@type":43},"Gelato","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who must complete Virginia Form R-5?","Question",{"text":62,"@type":63},"Nonresident payees must use Form R-5 to register for Virginia nonresident real property reporting. Partnerships, S-corporations, estates, and trusts must provide the required information for nonresident partners, shareholders, and beneficiaries.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What information is required in Part I and Part II?",{"text":67,"@type":63},"Part I requires SSN/FEIN/Virginia business account number, name, fiduciary details if it is a trust, and address information. Part II requires checking the type of entity and entering total shares, along with partner/shareholder/beneficiary counts.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the filing and penalty requirements?",{"text":71,"@type":63},"Registration forms must be transmitted by the 15th of the month after the closing (for sales) or after the form is received from the nonresident property owner (for rentals). The penalty is $50 per month up to a maximum of six months for failure to file.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304979,1790492360,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":135,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":22},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Form R-5 Virginia Department of Taxation  \nNonresident Real Property Owner Registration  \nDo not complete if exemptions on Form R-5E apply  \nPart I. Nonresident Payee  \n\n| SSN, FEIN, or Virginia Business Account Number |\n| --- |\n| Name |\n| (If Trust) Name and Title of Fiduciary |\n| Address (of Fiduciary if Trust) Number & Street or Rural Route & Box \\# |\n| City or Town, State and ZIP Code |\n\nPARTNERSHIPS, S-CORPORATIONS, ESTATES and TRUSTS must provide the above information on all nonresident partners, shareholders, and beneficiaries on Form R-5P. Substitute schedules may be used provided the same format is followed.  \nPart II. Type of Entity (check one and enter total shares)  \n\n| Individual  Trust/Estate \u003Cbr>LLC  | C-Corp.  Partnership  S-Corp  |  |\n| --- | --- | --- |\n| Check here if filing a unified individual income tax return for nonresident shareholders or partners\u003Cbr>Total number of partners, shareholders or beneficiaries . . . . . . . . . . . . . . . . . . . . . . |  | |\n\nPart III. Property Information  \nIf more than one piece of property is being rented or sold, attach a separate schedule listing the legal description of each property.  \n\n| Legal Description |\n| --- |\n| Address (Number and Street or Rural Route and Box Number) |\n| City or County and ZIP Code |\n\nIndicate type of property:  \n Residential  Commercial  Agricultural  Other-Describe    \nIf the property is disposed of by the non-resident payee, indicate the use of the property by the non-resident payee immediately prior to disposal:  \n Primary Residence;  \n Secondary Residence (Vacation Property, etc.) ;  Leased or Rented property to third-party;  \n Other-Describe    \nPart IV. Check either Rentals and/or Sales and complete the appropriate  \ninformation  \n Rental  \nAverage Gross Monthly Rental Income . . $   First date property placed in service by  \nnonresident payee . . . . . . . (mm/dd/yyyy)    Sales  \nGross Proceeds From Sale . . . . . . . . . . . . $   Date of closing . . . . . . . . . (mm/dd/yyyy)   Installment  \nDate payments begin . . . (mm/dd/yyyy)    \nDate payments end . . . . (mm/dd/yyyy)    \nPart V. Broker or Real Estate Reporting Person  \n\n| SSN, FEIN, or Virginia Business Account Number |\n| --- |\n| Name |\n| Address ( Number & Street) |\n| City or Town, State and ZIP Code |\n\nWhere To Get Help. If you have any questions, call (804) 367-8031 or write to Virginia Department of Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115.  \nWhere To Get Forms. Forms can be downloaded from the website [at](at www.tax.virginia.gov or ordered by phone)[ www.tax.virginia.gov](at www.tax.virginia.gov or ordered by phone)[ or ordered by phone](at www.tax.virginia.gov or ordered by phone) from the Department of Taxation, 804-367-8031.  \nI, the undersigned, do declare under penalties provided by law the information provided in Parts I, II, III, IV and V is true, correct and complete to the best of my knowledge and belief.  \nSignature   Date   \nMail this certificate to: Department of Taxation, P. O. Box 1880, Richmond, VA 23218-1880  \n1501231 Rev. 02/15  \nNonresident Real Property Owner Registration Instructions  \nGeneral  \nFee for preparation of Form R-5: Section 6.1-2.23:2 of the Code of Virginia prohibits settlement agents from charging any party to a real estate transaction, as a separate item on a settlement statement, a sum exceeding $10 for complying with any requirement imposed on the settlement agent by §§ 58.1-316 or 58.1-317.  \nRentals  \nBrokers (as defined in IRS Code Sec. 6045) managing Virginia rental properties must request registration from all existing clients.  \nFuture clients must be requested to register when they engage the broker to manage rental property.  \nBrokers must file on behalf of nonresidential property owners (payees) who do not furnish the requested forms within 60 days. Brokers are only responsible for the information available in their records.  \nNonresident owners previously registered may furnish subsequent brokers with a copy o","cbCaisKwYkwydAzi","https://ap.wps.com/l/cbCaisKwYkwydAzi","pdf",164981,6,"English","# Part I. Nonresident Payee\n## Part II. Type of Entity\n## Part III. Property Information\n## Part IV. Check either Rentals and/or Sales\n## Part V. Broker or Real Estate Reporting Person\n# Nonresident Real Property Owner Registration Instructions\n## General\n## Rentals\n## Sales\n## Filing Information\n## Completing the Form","[{\"question\":\"Who must complete Virginia Form R-5?\",\"answer\":\"Nonresident payees must use Form R-5 to register for Virginia nonresident real property reporting. Partnerships, S-corporations, estates, and trusts must provide the required information for nonresident partners, shareholders, and beneficiaries.\"},{\"question\":\"What information is required in Part I and Part II?\",\"answer\":\"Part I requires SSN/FEIN/Virginia business account number, name, fiduciary details if it is a trust, and address information. Part II requires checking the type of entity and entering total shares, along with partner/shareholder/beneficiary counts.\"},{\"question\":\"What are the filing and penalty requirements?\",\"answer\":\"Registration forms must be transmitted by the 15th of the month after the closing (for sales) or after the form is received from the nonresident property owner (for rentals). The penalty is $50 per month up to a maximum of six months for failure to file.\"}]","Form R-5 Virginia Nonresident Real Property Owner Registration | PDF",1789820601]