West Virginia (WV) offers individual income tax filing options for both residents and non-residents, with specific forms and instructions tailored to each status. The primary form used is Form IT-140 PIT, which serves as the Individual Income Tax Return for both resident and part-year or non-resident taxpayers. This form is available for the 2025 tax year and includes detailed instructions for completing the return.
Filing Status Options
- Resident: Individuals who are domiciled in West Virginia for the entire taxable year.
- Nonresident: Individuals who are not domiciled in West Virginia but have income from West Virginia sources that is subject to West Virginia income tax.
- Part-Year Resident: Individuals who establish or end West Virginia residency during the taxable year.
When filing, taxpayers must indicate their residency status by checking the appropriate box on Form IT-140.
WV/NRSR
Form WV/NRSR (Nonresident Sale of Real Property) is not a residency classification or filing status. It is used in connection with the withholding requirements that apply to certain sales or transfers of West Virginia real property by nonresident individuals or entities. When required, Form WV/NRSR must be completed and submitted in accordance with the West Virginia Tax Division's instructions for nonresident real property transactions.
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Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex tax situations, consult a CPA or tax attorney.