Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization
Nonresident individuals and organizations earning income in West Virginia are required to report and pay state income tax on income derived from West Virginia sources. The tax withheld from wages, salaries, or other income earned in the state must be accurately reported on the West Virginia Personal Income Tax Return (Form IT-140).
West Virginia Source Income for Nonresidents
According to West Virginia tax regulations, nonresident income subject to state tax includes:
- Real or tangible personal property located in West Virginia
- Employee services performed in West Virginia
- Business, trade, profession, or occupation conducted in West Virginia
- Distributive share of West Virginia partnership income or gain
- Income from an S corporation in which the taxpayer is a shareholder
Reporting Withheld Tax
Nonresidents must report the amount of West Virginia income tax withheld from their income. This includes:
- Wages, salaries, tips, and other employee compensation paid by employers in West Virginia
- Interest or dividend income on federal obligations exempt from federal tax but taxable at the state level
- Other income derived from West Virginia sources while the taxpayer was a nonresident
For paper-filed returns, taxpayers must enclose original withholding documents (such as W-2s, 1099s, or K-1s) with their return. Failure to submit these documents may result in disallowance of the withholding credit. For electronically filed returns, withholding information is transmitted electronically and does not require submission of paper documents.
Form Instructions and Line Entries
On Form IT-140, nonresidents should:
- Enter total wages, salaries, tips, and other employee compensation in Column A (federal return amount)
- Enter the amount received during the period of West Virginia residency in Column B
- Enter the amount received while a nonresident but derived from employment in West Virginia in Column C
- Report total West Virginia income tax withheld on Line 15 of Form IT-140
Additionally, any modifications to federal adjusted gross income that are allowed on the West Virginia return should be reported on Line 4. These modifications are not annualized and may include positive or negative adjustments.
Estimated Tax Payments and Credits
Taxpayers should also report estimated tax payments made during the year. The total payments (including West Virginia withholding and estimated payments) are subtracted from the total income tax liability to determine the amount of tax due or refundable.
Note: Local or municipal fees cannot be claimed as West Virginia income tax withheld.
Source:
Form IT-140 PIT - Personal Income Tax Forms and Instructions
Form 210 - Worksheet for Underpayment of Estimated Tax
Form 4868 - Extension of Time to File
West Virginia State Instruction Page
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.