IT-140 NRC                                            WEST VIRGINIA
          REV 7-20
                                    NONRESIDENT COMPOSITE RETURN                                                                        2020
Period                                                         Period                                                                                     Amended 
Beginning:                     MM/DD/YYYY                      Ending:                            MM/DD/YYYY                                              Return

                            Name of S Corporation, partnership, estate, or trust                                                            FEIN
                                                                                                  A processing fee of 
                                                                                                     $50.00
                                         Mailing Address                                          must be submitted                   Extended Due Date (MM/DD/YYYY)
                                                                                                  with this return

                               City                            State             ZIP Code                                                 Telephone Number

Entity Type     S Corp                   Partnership                             Estate or Trust

1. West Virginia Source Income as reported on S corporation, partnership, estate or trust return 
   for shareholder/partners who elect to be a member of the Nonresident Composite Group                                            1.                               .00

2. Tax Rate ...................................................................................................................... 2.                      0.065

3. Total nonresident withholding tax due (line 1 multiplied by line 2) ...............................                             3.                               .00
4. West Virginia Income Tax Withholding Paid by Pass-Through Entity, estate or
   trust must equal line 3. The entity to which the Nonresident Composite relates is 4.                                                                             .00
   responsible for collection and remittance of all income tax due (§11-21-51a(b))

5. Withholding tax due with original return (for amended returns only)  ............................ 5.                                                             .00

6. Amount withheld with the original return (for amended returns only) ............................ 6.                                                              .00
7. Composite return processing fee due. The composite processing fee is required by WV
   Tax Code (§11-21-51a) and must be submitted with your return. The $50 processing 7.                                                                     50.00
   fee is the only money to be submitted with the IT-140NRC
      PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
                                          PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS.
I authorize the State Tax Department to discuss my return with my preparer              YES        NO
Under penalty 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.

Signature of O fficer/Partner or Member                    Print name of O fficer/Partner or Member                                             Date

Title                                                                            Email                                                      Business Telephone #

Signature of paid preparer                               Print name of Preparer                                                             Date

Firm’s name and address                                                          Preparer’s Email                                           Preparer’s Telephone #

                PREPARER’S EIN
      Mail to:
      WV State Tax Department
      P.O. Box 3694                                                                                  *P31202001W*
      Charleston, WV 25336-3694                                                  1                   P 3          1                2  0 2 0 0   1         W

                                                                          IT-140 NRC
INSTRUCTIONS                                   WEST VIRGINIA COMPOSITE INCOME TAX RETURN

Nonresident individuals who are members of a Pass-Through Entity (shareholders in an S Corporation or partners 
in a Partnership) or beneficiaries of an Estate or Trust, that derives income from West Virginia sourcesmay elect 
to be a member of a nonresident composite group. Nonresident shareholders/partners or bene ciariesfi      of an 
Estate or Trust are not required to join this composite group.

A Nonresident Composite Return is a return filed by a Pass-Through Entity for its nonresident distributees who 
elect to be included in the nonresident composite group. 

PLEASE NOTE:  A $50 processing fee is required to be submitted with each composite return  filed.

The Pass-Through Entity filing a composite return is responsible for maintaining a list, which must set forth the 
name, address, taxpayer identification number, and percent of ownership or interest in the Pass-Through Entity, 
of those nonresident individuals included in the composite return. 

The list should NOT be submitted with the composite return but should be made available to the WV 
State Tax Department upon request.

A Nonresident Composite Return need not be signed by the individuals electing to be in the composite group.  
The return must be signed by an o fficer of the S Corporation, an authorized partner of the Partnership, a trustee 
of the Trust, or the executor or administrator of the Estate filing the composite return. 

                                  IT-140 NRC – FORM INSTRUCTIONS

Line 1: For  filers of Partnership or S-Corp returns,  The election to  le a compositefi  return does not prevent 
        enter the amount reported on your PTE-100  the nonresident shareholder/partner or bene ciaryfi     from 
        line 7, column A. Fiduciary  lersfi use Line 6   lingfia West Virginia individual tax return, Form IT-140.  
        of Schedule A, Column F as it pertains to a  This return is required if the nonresident has taxable 
        Nonresident Composite Group.                      income from any other West Virginia source. If an 
                                                          individual return is filed by the nonresident shareholder/
Line 3: Multiply the amount on line 1 by the tax rate     partner or beneficiary, it must include the West Virginia 
        on line 2 and enter here. For Fiduciary  lers,fi   income derived from the Pass-Through Entity filing this 
        this amount should equal Schedule A, Column       composite return. The nonresident shareholder/partner 
        H as it pertains to a Nonresident Composite       or beneficiary may claim the West Virginia income tax 
        Group.                                            withheld on their behalf by the Pass-Through Entity, as 
Line 4: Enter the amount reported on your PTE-100,        shown on their NRW-2 or WVK-1.

        line 7 Column B  or IT-141, Line 9. Please note:  Payment of the Composite Return Processing Fee can 
        the Estate, Trust or Pass-Through Entity filing    be paid by check, certi edfi   funds, or credit/debit card. 
        this Nonresident Composite Return is required     Visit our website tax.wv.gov for payment options.
        to pay this nonresident withholding tax with 
        their PTE-100 or IT-141 return.                   PLEASE NOTE: THE $50 COMPOSITE RETURN 
                                                          PROCESSING FEE IS THE ONLY PAYMENT TO BE 
Line 5: Enter the amount of withholding tax due           MADE WITH THIS RETURN. THE PASS-THROUGH 
        previously reported (amended returns only).       ENTITY IS RESPONSIBLE FOR PAYING THE 
Line 6: Enter the amount of withholding tax paid and/     NONRESIDENT WITHHOLDING TAX WITH THEIR 
        or withheld as previously reported (amended       FORM PTE-100.

        returns only).                                    Contact the Taxpayer Services Division at (304) 558-
                                                          3333 or 1-800-982-8297 (toll-free within West Virginia) 
                                                          if you need additional information.

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