West Virginia Statement of West Virginia Income Tax Withheld

Statement of West Virginia Income Tax Withheld
Form NRW2
NRW-2

REV 09/2023

2023

Statement of West Virginia Income Tax
Withheld for Nonresident Individual or Organization

FROM SP

Read Instructions

ORGANIZATION NAME AND MAILING ADDRESS

NONRESIDENT’S NAME AND MAILING ADDRESS

Name (please type or print)

Name (please type or print)

Street or Post Office Box

Street or Post Office Box

City

State

West Virginia Identification Number

Federal Identification Number

Check one:
Trust

Estate

S-Corp

Partnership

Zip

City

State

Zip

Social Security Number

West Virginia Identification Number

1. Income subject to withholding for nonresident as reported on
organization’s S Corporation, Partnership or Fiduciary Return

$

. 00

2. Amount of West Virginia tax withheld and refunded
(see instructions)

$

. 00

Taxable Year of Organization
Beginning

Ending
MM

DD

YYYY

MM

DD

YYYY

TO BE FILED IN THE ABSENCE OF FORM WV NRW-4, WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT

*P35022301W*
P

3

5

0

2

2

3

0

1

W

WEST VIRGINIA NRW-2 INSTRUCTIONS
S-CORPORATIONS AND PARTNERSHIPS DO NOT NEED TO COMPLETE A WV NRW-2 IF THE REQUIRED WV K-1 OR WV
K-1C HAS BEEN COMPLETED.
WHO MUST FILE: Every partnership, S-corporation, estate or trust (“organization”) deriving income or gain from West Virginia sources
must complete a WV/NRW-2, provided a WV K-1 or K-1C has not been completed, for each NONRESIDENT partner, shareholder, or
beneficiary, (“Non Resident Distributee”).
GENERAL: The WV NRW-2 provides a reporting mechanism for a partnership, S-Corporation, estate or trust (“organization”) to report the
distributive share of gains and losses of NONRESIDENT owners or distributees (i.e. partners, shareholders, members, beneficiary, etc.
who’s commercial domicile is located outside West Virginia). The Non Resident Distributees are liable for tax on their share of the income,
whether distributed or not, and must include their share on their income tax return. Form WV NRW-2 and remittance must accompany the
organization’s West Virginia income tax return when it is filed. This form may be copied or a facsimile made and distributed as follows:
(1) 	
one copy to be attached to the organization’s West Virginia tax return
(2) 	
one copy for the entity’s records
(3) 	
two copies must be furnished to each Non Resident Distributee from whom West Virginia income tax is withheld.
“FROM SP” CHECKED - INFORMATION ONLY NRW-2: When the entity listed in “Organization Name” submits the NRW-2 for
information purposes, the entity must check the “From SP” box and include the “NON RESIDENT’S NAME” on Schedule SP. On copies
furnished to each Non Resident Distributee the “From SP” box should not be checked.
WITHHOLDING: This page includes information concerning the entity reporting the information (including the name, address, identification
number and type), information concerning the owner to which this information statement relates (including the name, address, and
identification number) and a withholding statement.
TAXABLE YEARS: If the Non Resident Distributee’s taxable year is the same as the taxable year of the Organization, the Distributee
is required to report the income and claim withholding on the annual West Virginia income tax return for that taxable year. If the taxable
years are different, the Distributee reports the income and claims withholding tax credit on the annual West Virginia income tax return filed
for the taxable year during which the Organization’s taxable year ended. A copy of this form must be attached to the Distributee’s
annual return.
Partnerships/S corporations
mail returns to
West Virginia Tax Division
PO Box 11751
Charleston, WV 25339-1751

Nonresident Corporations
mail returns to
West Virginia Tax Division
PO Box 1202
Charleston, WV 25324-1202

Trusts and Nonresident Individuals
mail returns to
West Virginia Tax Division
PO Box 1071
Charleston, WV 25324-1071