West Virginia IT140 NRC Non-Resident Composite Return

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

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*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.

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