Restoration of a Substantial Amount Held Under Claim of 2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by entering the fiscal year at the top of the form. If applicable, specify the start and end dates.
3. Fill in the name of the estate or trust, along with the locality code and fiduciary details including name, title, and FEIN.
4. Indicate whether this is a resident or nonresident return and check any applicable boxes such as exempt status or if it's an amended return.
5. Proceed to Schedule 1 where you will compute taxable income. Enter federal taxable income from Form 1041 or Schedule 2 for nonresidents.
6. Complete sections for Virginia modifications, ensuring to add or subtract as necessary based on your specific situation.
7. Finally, review all entries for accuracy before signing and submitting your form through our platform.

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