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West Virginia Free Printable  for 2024 West Virginia Non-resident Income Tax Agreement

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Non-resident Income Tax Agreement
Form NRW4

NRW-4 REV. 02/2021 West Virginia Nonresident Income Tax Agreement Read Instructions on Reverse Side West Virginia State Tax Department Part I ORGANIZATION NAME AND MAILING ADDRESS NONRESIDENT NAME AND MAILING ADDRESS Name (please type or print) Name (please type or print) Post Office or Street Address Post Office or Street Address City/Town State West Virginia Identification Number Zip Code City/Town Federal Identification Number State Social Security Number or Federal Identification Number Zip Code Spouse’s Social Security Number Type of Nonresident: Type of Organization: (check only one) Partnership S Corporation Estate Trust Limited Liability Company Individual Corporation Partnership Nonresident’s Taxable Year: Taxable Year of Organiation: Calender Year Fiscal Year Ending ________________________________________ Calender Year Fiscal Year Ending ____________________________ State of Residence or Commercial Domicile:_______________________ State of Commercial Domicile: ______________________ Internal Revenue Service center where organization’s federal return is filed: Internal Revenue Service center where nonresident’s federal return is filed: City____________________________________ State______________ City____________________________________ State_______________ Part II I declare that the above-named Distributee is a nonresident of West Virginia and that the nonresident Distributee hereby agrees to timely file West Virginia Income Tax Returns (Form IT-140, CIT-120, or PTE-100) and pay any income tax due; that the Distributee will include in that return the portion of the above-named Organization’s West Virginia income or gain attributable to the nonresident Distributee’s interest in such Organization for the taxable year of the Distributee during which this Form is filed with the Organization and for each succeeding taxable year for which the Distributee receives actual or deemed distributions of West Virginia source income or gain; and that this Agreement remains in effect until it is revoked by either the Distributee or the Tax Commissioner. SIGN HERE (Signature of Nonresident Partner, Shareholder, or Beneficiary, or of an Authorized Corporate Officer) (Print Name Signed Above (Mailing Address if Different from above) (Date) Part III NOTICE OF REVOCATION OF NONRESIDENT INCOME TAX AGREEMENT WARNING: COMPLETE ONLY IF REVOKING AGREEMENT Notice is hereby given that the West Virginia Nonresident Income Tax Agreement (Form WV/NRW-4) previously executed by or on behalf of the above-named Nonresident is revoked for taxable years of the above-name Organization (Pass-through entity) that begins after today’s date. SIGN HERE (Signature of Nonresident Partner, Shareholder, or Beneficiary, or of an Authorized Corporate Officer) (Print Named Signed Above) (Mailing Address if Different from Above) Form NRW-4 (Date) West Virginia State Tax Department Page 1 WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT INSTRUCTIONS Who May File: Any nonresident individual, corporation, or partnership who has West Virginia source income derived from a partnership, S Corporation, estate, trust, or limited liability company (“organization”) who desires to not have West Virginia income tax withheld by that organization as provided in West Virginia Code § 11-21-71a, must complete a West Virginia Nonresident Income Tax Agreement (Form WV/NRW-4) and timely file it with the organization. A corporation is a nonresident if its commercial domicile is located in another state. When and Where to File: This form must be completed and filed with the organization on or before the last day of the organization’s taxable year. If the distributee receives West Virginia source income from more than one such organization, a separate form WV/NRW-4 must be filed with each organization in order to avoid withholding by that organization. The organization may copy this form or use a facsimile to distribute as follows: (1) one copy to be file with the organization’s West Virginia income tax return, (2) one copy to be retained by the pass-through entity, and (3) one copy of the nonresident distributee. West Virginia Income Tax Withholding for Nonresidents: Every Organization distributing West Virginia source income to a nonresident distributee is required to withhold West Virginia income tax on the amount thereof distributed to Nonresident Distributee unless the nonresident distributree tile files this form the tax return file for the taxable year of its receipt. The withholding tax rate is 6.5% of distributions of West Virginia source income (whether actual or deemed distributions). The amount of tax withheld and remitted by the organization is allowed as a credit against the distributee’s West Virginia income tax liability for that taxable year. Nonresident Agreement: Once this agreement is executed, it must be filed with the organization to avoid having withholding tax deducted from further distributions (actual or deemed). This agreement first applies to the taxable year of the organization during which the organization receives a properly executed agreement from the nonresident distributee. Duration of Agreement: Once this agreement is filed with the organization, it remains in effect until it is revoked by the nonresident distributee, or by the Tax Commissioner. Revocation: 1. A nonresident distributee may revoke this agreement by completing this form and filing it with the organization through which it receives source income. Revocation applies prospectively, meaning that it first applies to taxable years of the organization which begin after revocation is filed with that organization. 2. The Tax Commissioner may revoke this agreement if the nonresident distributee fails to file a West Virginia income tax return (IT-140, PTE-100, or CIT-120) for more than 60 days after the due date of the return (determined by including any authorized extensions(s) of time for filing such return, or to timely pay West Virginia income tax for any taxable year covered by this agreement. Form NRW-4 West Virginia State Tax Department Page 2
Extracted from PDF file 2023-west-virginia-form-nrw4.pdf, last modified December 1969

More about the West Virginia Form NRW4 Corporate Income Tax Nonresident TY 2023

Any Nonresident individual or C corporation who has West Virginia source income derived from a partnership, S corporation, estate, trust, or limited liability company (“Organization”) who desires to not have West Virginia income tax withheld by that Organization as provided in W.Va. Code § 11-21-71a, must complete a West Virginia Nonresident Income Tax Agreement (Form WV/NRW-4) and timely file it with the Organization. A corporation is a nonresident if its commercial domicile is located in another State.

We last updated the Non-resident Income Tax Agreement in January 2024, so this is the latest version of Form NRW4, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form NRW4 directly from TaxFormFinder. You can print other West Virginia tax forms here.


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Other West Virginia Corporate Income Tax Forms:

TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PTE100 Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100
SPF100 Schedule SP Shareholder / Partner Information and Non-resident Withholding
Form CIT 120 Corporate Net Income (formerly CNF 120)
Form IT-141ES Fiduciary Estimated Tax Payment Voucher
Form PTE-100 Schedule A Income/Loss Modifications to Federal Pass-Through Income

Download all WV tax forms View all 76 West Virginia Income Tax Forms


Form Sources:

West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form NRW4 from the Department of Revenue in January 2024.

Show Sources >

Form NRW4 is a West Virginia Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of West Virginia Form NRW4

We have a total of eleven past-year versions of Form NRW4 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form NRW4

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2020 Form NRW4

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2019 Form NRW4

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2017 Form NRW4

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2016 Form NRW4

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2015 Form NRW4

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Non-resident Income Tax Agreement 2013 Form NRW4

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2012 Form NRW4

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2011 Form NRW4

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