NRW-2                     FROM SP                  Statement of West Virginia Income Tax
REV 03-22                          Withheld for Nonresident Individual or Organization                               2022
                                                          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   $                     . 00
Trust          Estate    S-Corp    Partnership 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

                                                                                           *P35022201W*
                                                                                           P35022201W

                                             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 
bene ficiary, (“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, bene ficiary, 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, identi fi   cation 
number and type), information concerning the owner to which this information statement relates (including the name, address, and 
identi fication 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 di fferent, 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                     Nonresident Corporations                 Trusts and Nonresident Individuals 
               mail returns to                              mail returns to                             mail returns to
        West Virginia Tax Division                  West Virginia Tax Division                   West Virginia Tax Division
               PO Box 11751                                 PO Box 1202                                 PO Box 1071
        Charleston, WV 25339-1751                   Charleston, WV 25324-1202                    Charleston, WV 25324-1071