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West Virginia Free Printable  for 2024 West Virginia IT140 NRC Non-Resident Composite Return

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IT140 NRC Non-Resident Composite Return
Form IT140NRC

IT-140 NRC WEST VIRGINIA NONRESIDENT COMPOSITE RETURN REV 08/2022 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 S Corp Extended Due Date (MM/DD/YYYY) must be submitted with this return State Partnership ZIP Code Telephone Number Estate or Trust 1. West Virginia Source Income as reported on S corporation, partnership, estate or trust return 1. for shareholder/partners who elect to be a member of the Nonresident Composite Group .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 4. responsible for collection and remittance of all income tax due (§11-21-51a(b)) .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 7. fee is the only money to be submitted with the IT-140NRC 50.00 PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS. I authorize the Tax Division 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 Officer/Partner or Member Title Print name of Officer/Partner or Member Date Email Signature of paid preparer Firm’s name and address Business Telephone # Print name of Preparer Date Preparer’s Email Preparer’s Telephone # PREPARER’S EIN Mail to: WV Tax Division P.O. Box 3694 Charleston, WV 25336-3694 1 *P31202201W* P 3 1 2 0 2 2 0 1 W INSTRUCTIONS 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, enter the amount reported on your PTE-100 line 7, column A. 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. 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. Line 4: Enter the amount reported on your PTE-100, line 7 Column B 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 PTE-100 or IT-141 return. 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. 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 PTE-100. Line 5: Enter the amount of withholding tax due previously reported (amended returns only). Line 6: Enter the amount of withholding tax paid and/ or withheld as previously reported (amended returns only). Contact the Taxpayer Services at (304) 558-3333 or 1-800-982-8297 (toll-free within West Virginia) if you need additional information. 2
Extracted from PDF file 2023-west-virginia-form-it140nrc.pdf, last modified December 1969

More about the West Virginia Form IT140NRC Individual Income Tax Nonresident TY 2023

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 February 2024, so this is the latest version of Form IT140NRC, fully updated for tax year 2023. 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.


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Other 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.

Form Code Form Name
Form IT140 West Virginia Personal Income Tax Return
Schedule M Modifications to Adjusted Gross Income
Form IT210 Underpayment of Estimated Tax by Individuals:
Income Tax Booklet West Virginia Income Tax Instructional Booklet
Form IT140ES IT-140ES Individual Estimated Income Tax Payment

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 IT140NRC from the Department of Revenue in February 2024.

Show Sources >

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 eleven 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:



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