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West Virginia Schedule of Income for Non- or Part-Year-Residents
Extracted from PDF file 2023-west-virginia-form-it140-schedule-a.pdf, last modified December 1969Schedule of Income for Non- or Part-Year-Residents
Schedule A Form IT-140 2023 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME B NONRESIDENT PART-YEAR RESIDENTS (Enter period of West Virginia residency MM/DD/YYYY) (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME FROM TO COLUMN A: AMOUNT FROM FEDERAL RETURN COLUMN B: ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C: WV SOURCE INCOME DURING NONRESIDENT PERIOD 1. Wages, salaries, tips (withholding documents) .......... 1 .00 .00 .00 2. Interest ....................................................................... 2 .00 .00 .00 3. Dividends ................................................................... 3 .00 .00 .00 .00 4. IRAs, pensions and annuities ..................................... 4 .00 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 32 and 38 of Schedule M) ................ 5 .00 .00 6. Refunds of state and local income tax (see line 36 of Schedule M) ........................................ 6 .00 .00 7. Alimony received ....................................................... 7 .00 .00 8. Business profit (or loss) .............................................. 8 .00 .00 .00 9. Capital gains (or losses) ............................................ 9 .00 .00 .00 10. Supplemental gains (or losses) .................................. 10 .00 .00 .00 11. Farm income (or loss) ................................................ 11 .00 .00 .00 12. Unemployment compensation insurance .................. 12 .00 .00 .00 13 .00 .00 .00 14. Total income (add lines 1 through 13) ........................ 14 .00 .00 .00 13. Other income from federal return (identify source) ADJUSTMENTS 15. Educator expenses ................................................... 15 .00 .00 .00 16. IRA deduction ............................................................ 16 .00 .00 .00 17. Self-employment tax deduction ................................. 17 .00 .00 .00 18. Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00 19. Self-employment health insurance deduction ............ 19 .00 .00 .00 20. Penalty for early withdrawal of savings ...................... 20 .00 .00 .00 21. Other adjustments (See instructions page 32) ........... 21 .00 .00 .00 22. Total adjustments (add lines 15 through 21) .............. 22 .00 .00 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column) ............ 23 .00 *P40202307A* P 4 0 2 0 2 3 0 7 A .00 .00 24. West Virginia income (line 23, Column B plus column C) 24 .00 25. Income subject to West Virginia Tax but exempt from federal tax.................................... 25 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page 26 .00 –7– Schedule A Form IT-140 B 2023 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 35 to the amount shown on line 7, Form IT-140)..... 1 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00 3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00 4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8, Form IT-140 ................................................................................................................. 4 .00 PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2023. • • • You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia Your only West Virginia source income was from wages and salaries. West Virginia income tax was withheld from such wages and salaries by your employer(s). If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources. I declare that I was not a resident of West Virginia at any time during 2023, I was a resident of the state shown OR was in West Virginia pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence. YOUR STATE OF RESIDENCE (Check one): 1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia 2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia 3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058) (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 5. Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00 6. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2023 .................................................................... 6 .00 .00 7 .00 7. Line 6, column A plus line 6 column B. Report this amount on line 15 of Form IT-140 ......................................... *P40202308A* P –8– 4 0 2 0 2 3 0 8 A
Form IT140 Schedule A
More about the West Virginia Form IT140 Schedule A Individual Income Tax Nonresident TY 2023
Form IT140 Schedule A requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Schedule of Income for Non- or Part-Year-Residents in February 2024, so this is the latest version of Form IT140 Schedule A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT140 Schedule A directly from TaxFormFinder. You can print other West Virginia tax forms here.
Related 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. These related forms may also be needed with the West Virginia Form IT140 Schedule A.
| Form Code | Form Name |
|---|---|
| Form IT140 Schedule HEPTC1 | Schedule HEPTC1 Homestead Excess Property Tax Credit |
| Form IT140 Schedule UT | Schedule UT Purchaser's Use Tax Schedule |
| Form IT140 Schedule F | Statement of Claimant to Refund Due Deceased Taxpayer |
| Form IT140 Schedule FTC1 | Schedule FTC1 Family Tax Credit Schedule |
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 IT140 Schedule A from the Department of Revenue in February 2024.
Form IT140 Schedule A 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 IT140 Schedule A
We have a total of ten past-year versions of Form IT140 Schedule A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2013 Form IT140 Schedule A
IT-140-Schd-A
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