In an embodiment, a system comprises a memory system configured to store a data structure. The data structure stores at least an interrupt request state for each destination in each of a plurality of guests executable on the system. The interrupt request state identifies which interrupts have been requested at the corresponding interrupt controller in the corresponding guest of the plurality of guests. A guest interrupt manager is coupled to receive an interrupt message targeted at a first destination in a first guest of the plurality of guests, and the guest interrupt manager is configured to update the interrupt request state in the data structure that corresponds to the first destination and the first guest.