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West Virginia Free Printable  for 2019 West Virginia Schedule of Income for Non- or Part-Year-Residents

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Schedule of Income for Non- or Part-Year-Residents
Form IT140 Schedule A

SCHEDULE (F A IT-140) 2018 Nonresidents/Part-Year Residents Schedule of Income B PART-YEAR RESIDENTS: Enter period of West Virginia residency (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME FROM: TO: MM/DD/YYYY MM/DD/YYYY COLUMN A: AMOUNT FROM FEDERAL RETURN COLUMN B: ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C: WV SOURCE INCOME DURING NONRESIDENT PERIOD 1. Wages, salaries, tips (withholding documents).......... 1 .00 .00 .00 2. Interest....................................................................... 2 .00 .00 .00 3. Dividends................................................................... 3 .00 .00 .00 4. IRAs, pensions and annuities ................................... 4 .00 .00 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 43 of Schedule M for Railroad Retirement benefits) 5 .00 .00 6. Refunds of state and local income tax (see line 41 of Schedule M).................................... 6 .00 .00 7. Alimony received....................................................... 7 .00 .00 8. Business profit (or loss)............................................. 8 .00 .00 .00 9. Capital gains (or losses)............................................ 9 .00 .00 .00 10. Supplemental gains (or losses)............................... 10 .00 .00 .00 11. Farm income (or loss).............................................. 11 .00 .00 .00 12. Unemployment compensation insurance................. 12 .00 .00 .00 13 .00 .00 .00 14. Total income (add lines 1 through 13)...................... 14 .00 .00 .00 15 .00 .00 .00 16. Moving expenses..................................................... 16 .00 .00 .00 17. Self-employment tax deduction............................... 17 .00 .00 .00 18. Self Employed SEP, SIMPLE and qualified plans... 18 .00 .00 .00 19. Self-employment health insurance deduction.......... 19 .00 .00 .00 20. Penalty for early withdrawal of savings................... 20 .00 .00 .00 21. Other adjustments.................................................... 21 .00 .00 .00 22. Total adjustments (add lines 15 through 21)........... 22 .00 .00 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column)....................... 23 .00 .00 .00 24. West Virginia income (line 23, Column B plus column C).................................................................................... 24 .00 25. Income subject to West Virginia state tax but exempt from federal tax............................................ 25 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page................................. 26 .00 13. Other income from federal return (identify source) ADJUSTMENTS 15. Education expenses................................................ *P40201806A* P 4 0 2 0 1 8 0 6 A –11– SCHEDULE (F A IT-140) 2018 Nonresidents/Part-Year Residents Schedule of Income B SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 36 to the amount shown on line 7, Form IT-140)..... 1 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00 3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00 4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8, Form IT-140. If you are claiming a federal net operating loss carryback, you must continue to Part II................................... 4 .00 PART II: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK 5. Subtract line 2 Part I from your original Federal Adjusted Gross Income (line 1, Form IT-140)............................... 5 .00 6. Income Percentage (Divide line 5 by line 3 Part I and round the result to six decimal places) Note: Decimal cannot exceed 1.000000............................................................................................................... 6 7. Multiply line 1 Part I by line 6................................................................................................................................... 7 .00 8. Subtract line 7 from line 1 Part I.............................................................................................................................. 8 .00 9. West Virginia Tax (Enter the smaller of line 4 Part I or line 8 Part II here and on line 8, Form IT-140).................... 9 .00 . PART III: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES ELIGIBILITY: Complete this section ONLY if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia AND: • West Virginia source income was from wages and salaries. • West Virginia income tax was withheld from such wages and salaries by your employer(s). If you were a domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part III. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources. I declare that I was not a resident of West Virginia at any time during 2018, I was a resident of the state shown, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence. YOUR STATE OF RESIDENCE (Check one): 1. Commonwealth of Kentucky 4. Commonwealth of Pennsylvania Number of days spent in West Virginia 2. State of Maryland 5. Commonwealth of Virginia Number of days spent in West Virginia 3. State of Ohio (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 10. Enter your total West Virginia Income from wages and salaries in the appropriate column ..................................................................................................................... 10 .00 .00 11. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2018.................................................................... 11 .00 .00 12 .00 12. Line 11, column A plus line 11, column B. Report this amount on line 9 of Form IT-140........................................ –12– *P40201807A* P 4 0 2 0 1 8 0 7 A
Extracted from PDF file 2018-west-virginia-form-it140-schedule-a.pdf, last modified December 1969

More about the West Virginia Form IT140 Schedule A Individual Income Tax Nonresident TY 2018

Form IT140 Schedule A requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Schedule of Income for Non- or Part-Year-Residents in January 2019, so this is the latest version of Form IT140 Schedule A, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form IT140 Schedule A directly from TaxFormFinder. You can print other West Virginia tax forms here.

Related West Virginia Individual Income Tax Forms:

TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the West Virginia Form IT140 Schedule A.

Form Code Form Name
Form IT140 Schedule HEPTC1 Schedule HEPTC1 Homestead Excess Property Tax Credit
Form IT140 Schedule L Application for Extension of Time to File
Form IT140 Schedule FTC1 Schedule FTC1 Family Tax Credit Schedule:
Form IT140 Schedule F Statement of Claimant to Refund Due Deceased Taxpayer
Form IT140 Schedule UT Schedule UT Purchaser's Use Tax Schedule

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 IT140 Schedule A from the Department of Revenue in January 2019.

Show Sources >

Form IT140 Schedule A is a West Virginia Individual 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 Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of West Virginia Form IT140 Schedule A

We have a total of five past-year versions of Form IT140 Schedule A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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