West Virginia IT140 NRC Non-Resident Composite Return
Extracted from PDF file 2018-west-virginia-form-it140nrc.pdf, last modified December 1969
IT140 NRC Non-Resident Composite Return2018 WEST VIRGINIA IT-140 NRC NONRESIDENT COMPOSITE RETURN REV 8-18 Period Beginning: Period Ending: MM/DD/YYYY Amended Return MM/DD/YYYY Name of S Corporation, partnership, estate, or trust FEIN A processing fee of $50.00 Mailing Address City Entity Type State S Corp Extended Due Date (MM/DD/YYY) must be submitted with this return Partnership ZIP Code Telephone Number Estate or Trust 1. West Virginia Source Income as reported on S corporation, partnership, estate or trust return for shareholder/partners who elect to be a member of the Nonresident Composite Group......................................................................................................... 1. .00 2. Tax Rate....................................................................................................................... 2. 0.065 3. Total nonresident withholding tax due (line 1 multiplied by line 2)............................... 3. .00 4. West Virginia Income Tax Withholding Paid by Pass-Through Entity, estate or trust must equal line 3. The entity to which the Nonresident Composite relates is responsible for collection and remittance of all income tax due (§11-21-51a(3)(b))..... 4. .00 5. Withholding tax due with original return (for amended returns only)............................ 5. .00 6. Amount withheld with the original return (for amended returns only)............................ 6. .00 7. Composite return processing fee due. The composite processing fee is required by WV Tax Code (§11-21-51a) and must be submitted with your return. The $50 processing fee is the only money to be submitted with the IT-140NRC.......................... 7. 50.00 I authorize the State Tax Department to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete. Signature of partner, corporate oﬃcer, trustee, executor, or administrator Signature of preparer other than above Print name Title Firm’s name and address Date Email Business Telephone Number Date Email Preparer’s Telephone Number Preparer’s EIN Mail to: WV State Tax Department P.O. Box 3694 Charleston, WV 25336-3694 1 *P31201801W* P 3 1 2 0 1 8 0 1 W INSTRUCTIONS 2018 IT-140 NRC WEST VIRGINIA COMPOSITE INCOME TAX RETURN Nonresident individuals who are members of a Pass-Through Entity (shareholders in an S Corporation or partners in a Partnership) or beneﬁciaries of an Estate or Trust, that derives income from West Virginia sources may elect to be a member of a nonresident composite group. Nonresident shareholders/partners or beneﬁciaries of an Estate or Trust are not required to join this composite group. A Nonresident Composite Return is a return ﬁled by a Pass-Through Entity for its nonresident distributees who elect to be included in the nonresident composite group. PLEASE NOTE: A $50 processing fee is required to be submitted with each composite return filed. The Pass-Through Entity ﬁling a composite return is responsible for maintaining a list, which must set forth the name, address, taxpayer identiﬁcation number, and percent of ownership or interest in the Pass-Through Entity, of those nonresident individuals included in the composite return. The list should NOT be submitted with the composite return, but should be made available to the WV State Tax Department upon request. A Nonresident Composite Return need not be signed by the individuals electing to be in the composite group. The return must be signed by an oﬃcer of the S Corporation, an authorized partner of the Partnership, a trustee of the Trust, or the executor or administrator of the Estate ﬁling the composite return. IT-140 NRC – FORM INSTRUCTIONS Line 1: For ﬁlers of Partnership or S-Corp returns, multiply the amount from your SPF-100, line 5 by the percentage amount on SPF-100, line 2, and enter here (this should equal SPF100. Fiduciary ﬁlers use Line 6 of Schedule A, Column F as it pertains to a Nonresident Composite Group. The election to ﬁle a composite return does not prevent the nonresident shareholder/partner or beneﬁciary from ﬁling a West Virginia individual tax return, Form IT-140. This return is required if the nonresident has taxable income from any other West Virginia source. If an individual return is ﬁled by the nonresident shareholder/ partner or beneﬁciary, it must include the West Virginia income derived from the Pass-Through Entity ﬁling this composite return. The nonresident shareholder/partner or beneﬁciary may claim the West Virginia income tax withheld on their behalf by the Pass-Through Entity, as shown on their NRW-2 or WVK-1 Equivalent. Line 3: Multiply the amount on line 1 by the tax rate on line 2 and enter here. For Fiduciary ﬁlers, this amount should equal Schedule A, Column H as it pertains to a Nonresident Composite Group. Payment of the Composite Return Processing Fee can be paid by check, certiﬁed funds, or credit/debit card. Visit our website tax.wv.gov for payment options. Line 4: Enter the amount reported on your SPF100, line 6 or IT-141, Line 9. Please note: the Estate, Trust or Pass-Through Entity filing this Nonresident Composite Return is required to pay this nonresident withholding tax with their SPF-100 or IT-141 return. Line 5: Enter the amount of withholding tax due previously reported (amended returns only). PLEASE NOTE: THE $50 COMPOSITE RETURN PROCESSING FEE IS THE ONLY PAYMENT TO BE MADE WITH THIS RETURN. THE PASS-THROUGH ENTITY IS RESPONSIBLE FOR PAYING THE NONRESIDENT WITHHOLDING TAX WITH THEIR FORM SPF-100. Line 6: Enter the amount of withholding tax paid and/ or withheld as previously reported (amended returns only). Contact the Taxpayer Services Division at (304) 5583333 or 1-800-982-8297 (toll-free within West Virginia) if you need additional information. 2
More about the West Virginia Form IT140NRC Individual Income Tax Nonresident TY 2018
Nonresidents of West Virginia, who need to file income taxes with the state, need to file form IT-140NRS.
We last updated the IT140 NRC Non-Resident Composite Return in January 2019, so this is the latest version of Form IT140NRC, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form IT140NRC directly from TaxFormFinder. You can print other West Virginia tax forms here.
Other West Virginia Individual Income Tax Forms:
|Form Code||Form Name|
|Form IT140||West Virginia Personal Income Tax Return|
|Form IT140W||Withholding Tax Schedule (OBSOLETE)|
|Income Tax Booklet||West Virginia Income Tax Instructional Booklet|
|Form WV IT-104||Employee Withholding Exemption Certificate|
|Schedule M||Modifications to Adjusted Gross Income|
West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form IT140NRC from the Department of Revenue in January 2019.
Form IT140NRC 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 IT140NRC
We have a total of six past-year versions of Form IT140NRC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of West Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.