Pass-through entity returns (Form 502) are due on or before Nov. 15, 2014 from: 

• Fiscal year filers whose taxable year ends on July 31, 2014.
• Fiscal year filers whose taxable year ends on Jan. 31, 2014 and who are filing under Virginia's automatic six-month extension

For details regarding pass-through entity filing extensions and penalties, visit the Department's Pass-Through Entity web page.