-15-
West Virginia
Special Nonresident Income Tax Return
2011
IT-140NRS
REV 08-11
*p40201111F*
Last Name Your Social Security Number
If you meet the described conditions, le
this return with the West Virginia State Tax
Department on or before April 17, 2012 for a
refund of West Virginia income taxes withheld
from wages and salaries.
First Name MI
Address
Amended
Return (check box)
City State Zip Code
NOTE: Use this form ONLY if you were a resident of Kentucky, Virginia, Pennsylvania, Maryland, or Ohio during the tax year of 2011, West Virginia
source income was from wages and salaries and West Virginia income tax was withheld from such wages and salaries by your employer(s). You must
complete IT-140W to verify West Virginia income tax withheld in order to receive credit. If you were a resident of a state other than Kentucky, Virginia,
Pennsylvania, Maryland, or Ohio, you must check the box Filing as a Nonresident/Part-Year Resident on Form IT-140 to report any income from West
Virginia sources.
If you were a domicilary resident of Pennsylvania or Virginia and spent more than 183 days within West Virginia during 2011, you are also considered a
resident of West Virginia for income tax purposes. Therefore, you are not eligible to le this return and must le Form IT-140 as a resident of West Virginia.
SPECIFIC INSTRUCTIONS ARE ON THE BACK AND PAGE 27
I declare that I was not a resident of West Virginia any time during 2011, I was a resident of the state shown, 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
2.
State of Maryland
3.
State of Ohio
4.
Commonwealth of Virginia Number of days spent in West Virginia __________________
5.
Commonwealth of Pennsylvania Number of days spent in West Virginia __________________
1. Enter your total West Virginia income from wages and salaries.................................................................. 1 .00
2. Enter total amount of West Virginia Income Tax Withheld from your wages and salaries paid by your
employer in 2011 (Must complete Withholding tax schedule, page 7)........................................................ 2 .00
3. Overpayment previously refunded or credited (Amended Return Only)..................................................... 3 .00
4. West Virginia Children’s Trust Fund to help prevent child abuse and neglect
Enter the amount of your contribution
$5 $25 $100 Other $___________.......................... 4 .00
5. Refund Due You (subtract lines 3 and 4 from line 2)
Refund of $2 or less will be issued only if a written request is attached to this form.................................. 5 .00
Direct
Deposit
of Refund
CHECKING SAVINGS
ROUTING NUMBER ACCOUNT NUMBER
Under penalties 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. I authorize the State Tax Department to discuss my return with my preparer. YES NO
Your Signature Date Telephone Number
Signature of preparer other than above Date Address Daytime Phone Number
Preparer’s EIN
MAIL TO:
REFUND
WV State Tax Department
P.O. Box 1071
Charleston, WV 25324-1071
BALANCE DUE
WV State Tax Department
P.O. Box 3694
Charleston, WV 25336-3694
Preparer: Check here if
client is requesting that
form NOT be e-led.
F
Clear Return
Check your return for errors
Print Return
(Web Fill-In Form)
*
* Indicates Required Field for Filing
*
WV
*
Click Here for Specific Instructions for This Form
0.00
0.00
Clear >>
0.00
-4-
A - Employer or Payer Information
4
A - Employer or Payer Information
3
2
A - Employer or Payer Information
1
A - Employer or Payer Information
IT-140W
REV 08-11
West Virginia Withholding Tax Schedule
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
Employer or payer ID from W-2, 1099, K-1, and/or WV/NRW-2
Employer or payer name
Address
City, State, ZIP
B - Employee or Taxpayer Information C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
Enter WV withholding only
K-1
K-1
WV/NRW-2
WV/NRW-2
Check appropriate box.
Employer or payer ID from W-2, 1099, K-1 and/or WV/NRW-2
Employer or payer name
Address
B - Employee or Taxpayer Information
City, State, ZIP
C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
Enter WV withholding only
Check appropriate box.
Employer or payer ID from W-2, 1099, K-1 and/or WV/NRW-2
Employer or payer name
Address
City, State, ZIP
B - Employee or Taxpayer Information C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
Enter WV withholding only
Check appropriate box.
Employer or payer ID from W-2, 1099, K-1 and/or WV/NRW-2
Employer or payer name
Address
City, State, ZIP
B - Employee or Taxpayer Information C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
.00
Enter WV withholding only
Check appropriate box.
*p40201103A*
Total WV tax withheld from column C above
If you have WV withholding on multiple pages, add the totals together and enter the GRAND total on line 11, Form IT-140.
2011
W-2
W-2
1099
1099
K-1
WV/NRW-2
W-2
1099
K-1
WV/NRW-2
W-2
1099
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Do NOT send W-2's, 1099's, K-1's and/or WV/NRW-2's with your return.
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING
0
0
0
0
0
0
0
0
0
Form IT-140NRS.
-4-
A - Employer or Payer Information
4
A - Employer or Payer Information
3
2
A - Employer or Payer Information
1
A - Employer or Payer Information
IT-140W
REV 08-11
West Virginia Withholding Tax Schedule
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
Employer or payer ID from W-2, 1099, K-1, and/or WV/NRW-2
Employer or payer name
Address
City, State, ZIP
B - Employee or Taxpayer Information C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
Enter WV withholding only
K-1
K-1
WV/NRW-2
WV/NRW-2
Check appropriate box.
Employer or payer ID from W-2, 1099, K-1 and/or WV/NRW-2
Employer or payer name
Address
B - Employee or Taxpayer Information
City, State, ZIP
C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
Enter WV withholding only
Check appropriate box.
Employer or payer ID from W-2, 1099, K-1 and/or WV/NRW-2
Employer or payer name
Address
City, State, ZIP
B - Employee or Taxpayer Information C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
Enter WV withholding only
Check appropriate box.
Employer or payer ID from W-2, 1099, K-1 and/or WV/NRW-2
Employer or payer name
Address
City, State, ZIP
B - Employee or Taxpayer Information C - WV Tax Withheld
Name
Social Security Number
.00
Income Subject to WV WITHHOLDING
.00
WV WITHHOLDING
.00
Enter WV withholding only
Check appropriate box.
*p40201103A*
Total WV tax withheld from column C above
If you have WV withholding on multiple pages, add the totals together and enter the GRAND total on line 11, Form IT-140.
2011
W-2
W-2
1099
1099
K-1
WV/NRW-2
W-2
1099
K-1
WV/NRW-2
W-2
1099
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Enter State Abbreviation
(from Box #15 on W-2 or Box # 11 on 1099)
Do NOT send W-2's, 1099's, K-1's and/or WV/NRW-2's with your return.
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING
0
0
0
0
0
0
0
0
0
Form IT-140NRS.
-16-
SpecIfIc InSTrucTIOnS fOr IT-140nrS
Important Notice: These instructions are based upon those statutes and reciprocity practices in effect
at the time of printing. Amendments may occur that would cause these instructions to change.
KENTUCKY, MARYLAND OR OHIO RESIDENTS
If your West Virginia income during 2011 was from wages and/or salaries only, you may le the Special
Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during
2011. If you had West Virginia income from a source other than wages and/or salaries, you must
le the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking
the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your West
Virginia income tax whenever your West Virginia income is other than wages and/or salaries. You
should apply for the appropriate credit on the income tax return led with your state of residence.
PENNSYLVANIA OR VIRGINIA RESIDENTS
If your West Virginia income during 2011 was from wages and/or salaries only AND YOU DID NOT
SPEND MORE THAN 183 DAYS WITHIN WEST VIRGINIA DURING 2011, you may le the Special
Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during
2011. If you had West Virginia income from a source other than wages and/or salaries, you must le
the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the
Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against you West Virginia
income tax when your West Virginia income is other than wages and/or salaries. You should apply for
the appropriate credit on the income tax return led with your state of residence.
A domiciliary resident of Pennsylvania or Virginia who spends more than 183 days within West
Virginia during 2011 is also a resident of West Virginia for income tax purposes and is required
to le a resident return (Form IT-140) with West Virginia. A Schedule E credit would not be
allowed on the West Virginia return. You should apply for the appropriate credit on the income
tax return led with your state of residence.
SPECIAL NOTE: Residents of these states may be relieved from ling an annual claim for refund of
West Virginia taxes withheld from their wages and/or salaries by requesting Form WV/IT-104 (West
Virginia Certicate of Nonresidence) from their employer. Form WV/IT-104 may be completed and
returned to the employer who would then be authorized to stop withholding West Virginia income tax on
wages and/or salaries earned in this state.