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West Virginia
WV/NRER APPLICATION FOR EARLY REFUND OF WITHHOLDING ON State Tax
REV. 03/2021 SALES OF REAL PROPERTY BY NONRESIDENTS Department
Mail completed form to: WV State Tax Department, Tax Account Administration Division, PO Box 784, Charleston, WV 25323-0784
Tax Year Tax Year
Beginning MM DD YYYY Ending MM DD YYYY
THIS FORM IS OPTIONAL AND IS NOT REQUIRED TO BE FILED. DO NOT ﬁle this form unless your only source of WV income is the sale of real
property and associated personal property in WV.DO NOT ﬁle this form prior to 60 days or later than 120 days of the e ﬀective date of transfer or
after the end of the tax year in which the property is sold. This form is not valid for property sold after November 1.
NAME (if joint, include ﬁrst name and initial of both) LAST NAME YOUR SOCIAL SECURITY NUMBER

NAME (Corporation, Partnership, Trust or Estate) SPOUSE’S SOCIAL SECURITY NUMBER

CORPORATE OFFICER, PARTNER, TRUSTEE, EXECUTOR, OR ADMINISTRATOR FEIN

ADDRESS (NUMBER AND STREET)

CITY, STATE AND ZIP CODE

DESCRIPTION OF WV REAL PROPERTY TRANSACTION
CHECK ONE: INDIVIDUAL BUSINESS ENTITY

A. Date of Transfer B. Property Account ID number
MM DD YYYY
C. Location and general description of property:

1. Enter amount withheld on Form WV/NRSR (attach photocopy of Copy C).................................. 1
2. Sales price................................................................ 2
3. Cost or other basis................................................... 3
4. Gain (line 2 less line 3)............................................. 4
5. Complete whichever applies: 5a) 2.5% of total payment, or 5b) 6.5% of estimated capital gain 5
6. REFUND. Line 1 less line 5 (this line MUST be completed)......................................................... 6
SCHEDULE FOR COMPUTATION OF COST OR OTHER BASIS
a. Purchase price of property............................................................................................................. a
b. Add: Capital Improvements.....................................
Selling expenses.............................................
Other (list)............................................................................................................................ b
c. Less: Depreciation....................................................
Other (list)............................................................................................................................ c
d. Adjusted basis of property (enter on line 3 above)........................................................................ d
Under the penalties of
perjury, I declare that I have
examined this application,
accompanying schedules
or statements, and to the Signature Title (if applicable) Date
best of my knowledge and
belief, it is true, correct
and complete. If prepared
by a person other than the Signature (spouse, if applicable) Title (if applicable) Date
taxpayer, the declaration
is based upon information
of which the preparer has
knowledge. Signature of preparer other than taxpayer Address and telephone number of preparer Prepare’s SSN or PTIN

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WV/NRER
INSTRUCTIONS FOR APPLICATION FOR EARLY REFUND

GENERAL INSTRUCTIONS Line 1. Enter the amount of tax withheld and reported on Line 8i of
THIS FORM IS OPTIONAL AND IS NOT REQUIRED TO BE FILED. the Form WV/NRSR. A photocopy of Copy B of the form
must be attached to this form. Retain the original Copy B
P with your tax records.
The income tax withheld at closing and paid to the WV State Line 2. Enter the contract sales price from the sale. Attach a copy
Tax Department is claimed on the WV Income Tax return ledﬁ by of the HUD-1 closing statement from the sale of this
transferor for the tax year in which the transfer of the real property property.
and associated tangible personal property in WV is sold. You may
elect to receive a refund of excess income tax withheld prior to Line 3. In general, the cost or adjusted basis is the cost of the
ﬁ ling the income tax return. Use form WV/NRER to apply for a property plus purchase commissions and improvements,
refund of the amount of tax withheld on the sale or transfer of WV minus depreciation (if applicable). Increase the cost or
real property interest(s) by a nonresident individual or nonresident other basis by any expense of sale, such as commissions
entity which is in excess of the transferor/seller’s tax liability for and state transfer taxes. Complete the Schedule for
the transaction. Form WV/NRER may not be ledﬁ prior to 60 Computation of Cost or Other Bases on the bottom of Form
days after the date the tax withheld is paid to the State Tax WV/NRER and enter the amount from Line d on Line 3.
Department and may not be ﬁled more than 120 days after the Purchase price and improvement documentation is
date of transfer of the real property. required.
Form WV/NRER may not be ﬁled after the end of the tax year in Line 4. Subtract the amount on Line 3 from the amount on Line 2.
which the transfer of the real property occurs. Form WV/NRER However, if you are reporting a gain under the installment
is not valid for property sold after November 1. You must ﬁle method for federal income tax purposes, attach a separate
the appropriate WV income tax return to obtain a refund. sheet that lists the payments received during the tax year
and the gross pro tﬁpercentage. Multiply the amount of
IMPORTANT: If Form WV/NRER is ﬁled, the transferor/seller must the payments by the gross pro ﬁt percentage and enter the
still ﬁle the appropriate WV Income Tax return after the end of the result on Line 4.
tax year, report the entire income for the year (from all sources,
including the transfer), and pay any additional tax due on the Line 5. Complete whichever applies: 2.5% of total payment or 6.5%
income or request an additional refund. of estimated capital gain.
Line 6. Subtract the amount on Line 5 from the amount on Line
W M F A 1. If an overpayment is shown on Line 6, the State Tax
An individual, ﬁduciary, or corporation transferor/seller may le ﬁ Department will refund any amount of $2.00 or more.
Form WV/NRER. A pass-through entity transferor/seller may not
ﬁ le Form WV/NRER. S ( ):
Form WV/NRER must be signed by an individual (both taxpayer
SPECIFIC INSTRUCTIONS and spouse, if ﬁling a joint income tax return), or a responsible
At the top of Form WV/NRER, enter the tax year of the transferor/ o ﬃcer of the company or corporation.
seller if other than a calendar year. Your signature(s) signi esﬁ that your application, including all
Enter the name, address and identi ﬁcation number (social security attachments, is, to the best of your knowledge and belief, true,
number or federal employer identi ﬁcation number) of the transferor/ correct and complete, under the penalties of perjury.
seller applying for a refund of the amount withheld. The name and If a power of attorney is necessary, complete WV Form 2848 and
identi ﬁcation number entered must be the same as the name and attach to your applicaiton.
identi ﬁcation number entered for the transferor/seller on the Form
WV/NRSR. If the identi ﬁcation number on this form is incorrect,
enter the correct identi ﬁcation number and attach an explanation to W T F
File the completed WV/NRER with the:
the form. If the transferor/seller was issued an individual taxpayer
West Virginia State Tax Department
identi ﬁcation number (ITIN) by the IRS, enter the ITIN.
Tax Account Administration Division/Withholding Unit
Line A. Enter the date of the transfer. PO BOX 784
Line B. Enter the location and general description of the property, Charleston WV 25323-0784
including the WV property account ID number assigned by
A I
the County Assessor. For additional information, please call:
Check the box applicable to the type of taxpayer. 1-800-982-8297 or
Line C. Enter the information describing the WV real property TDD (hearing impaired) 1-800-282-9833
transaction.

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