NRW-2                     FROM SP                  Statement of West Virginia Income Tax
REV 7-20                           Withheld for Nonresident Individual or Organization                              2020
                                                          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 O  ffice Box                                         Street or Post O  ffi      ce Box

City                               State       Zip                City                                        State Zip

West Virginia Identi fication NumberFederal Identi fication Number  Social Security Number                      West Virginia Identi fication Number

Check one:                                     1. Income subject to withholding for nonresident as reported on
                                               organization’s S Corporation, Partnership or Fiduciary Return  $
Trust          Estate    S-Corp    Partnership 2.  Amount of West Virginia income tax withheld and refunded 
                                               (see instructions)                                             $
                                                   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

                                                                                           *P35202006W*
                                                                                           P35202006W

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                                             WEST VIRGINIA NRW-2 INSTRUCTIONS
WHO MUST FILE: Every partnership, S corporation, estate or trust (“organization”) deriving income or gain from West Virginia sources 
must complete Form WV NRW-2 for each NONRESIDENT partner, shareholder, or bene fi           ciary, (“Nonresident Distributee”) who received 
distributions (actual or deemed) of West Virginia source income or gain from such Organization unless the Organization shows on its 
Schedule K-1’s or K-1C’s for Nonresident Distributees (or as an attachment thereto) the information required by the Tax Commissioner. A 
corporate partner or bene fi ciary is a nonresident when its commercial domicile is located outside West Virginia.
WHEN AND WHERE TO FILE:              Form WV NRW-2 and remittance must accompany the Organization’s West Virginia income tax return 
when it is  filed if a WVK-1 or WVK-1C has not already been completed and  filed with return. Partnerships/S corporations mail returns to 
West Virginia State Tax Department, PO Box 11751, Charleston, WV 25339-1751. Trusts mail returns to              West Virginia State Tax 
Department, PO Box 1071, Charleston, WV 25324-1071. 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 Organization’s records, and (3) two copies 
must be furnished to each nonresident distributee from whom West Virginia income tax is withheld.
AMOUNT OF WITHHOLDING: The withholding tax rate is 6.5% of the amount subject to withholding.
NONRESIDENT DISTRIBUTEES:               The Nonresident individual named on this Form WV NRW-2 is required to   le afiWest Virginia 
Personal Income Tax Return (Form IT-140) with this Department by mailing it to PO Box 1071, Charleston, WV 25324-1071. The amount 
entered on line 2, Form WV NRW-2, is allowed as a credit against the individual’s West Virginia personal income tax liability for the taxable 
year and should be claimed as West Virginia income tax withheld. Enclose a copy of Form WV NRW-2 with the Form IT-140 in the space 
provided for attaching the Federal withholding form, Federal Form W-2.
If the nonresident is a pass-through entity it is required to  file a West Virginia Pass-Through Entity income Tax Return (WV PTE-100) with 
the West Virginia State Tax Department. Attach a copy of WV NRW-2 to the Form WV PTE-100)
If the Nonresident is an entity taxable as a corporation, it is required to  file a West Virginia Corporation Net Income/Business Tax Return 
(WV CIT-120) with the Department by mailing it to PO Box 1202, Charleston, WV 25324-1202. The amount entered on Line 2, Form WV 
NRW-2, is allowed as a credit against the corporation’s West Virginia corporation net income tax liability and should be claimed as West 
Virginia income tax withheld. Attach a copy of WV NRW-2 to the Form WV CIT-120.
TAXABLE YEARS: If the Nonresident 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 Distributee’s annual West Virginia income tax return for that taxable year. If the 
taxable years are di fferent, the Distributee reports the income and claims withholding tax credit on the Distributee’s 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.

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