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2020IT ‐ 141
WESTVIRGINIAFIDUCIARYINCOMETAX
(forresidentandnon residentestatesandtrusts)‐
PAGE1 2020IT ‐ 141FIDUCIARYINCOMETAXINSTRUCTIONS
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GENERALINFORMATION
RESIDENTANDNONRESIDENTESTATEORTRUSTDEFINED– WestVirginiaisafederalconformitystate.WhenaFederal1041isfiled
withtheIRS,thenanyresidentornon residentestateortrustwouldberequiredtofiletheIT‐ 141withtheWestVirginiaStateTax ‐
Department.ForincometaxpurposesasfiledontheIT 141,aresidentestateortrustmeans:(a)theestateofadecedentwhoat ‐
his/herdeathwasdomiciledinthisstate,(b)atrustcreatedbywillofadecedentwhoathis/herdeathwasdomiciledinthisstate,or
(c)atrustcreatedbyorconsistingofpropertyofapersondomiciledinthisstate.Anon residentestateortrustisrequiredtofilethe ‐
IT‐ 141andreporttheincomethatisattributabletoWestVirginia.Theresidenceofthefiduciarydoesnotaffecttheclassificationof
theestate,ortrustasaresidentornon resident.‐
ESTATESANDTRUSTSREQUIREDTOFILEARETURN
Fiduciaryreturnsmustbefiledforthefollowingestatesandtrusts:
ResidentestatesortrustsrequiredtofileaFederalIncomeTaxreturn,orhavinganyWestVirginiataxableincome;
Non residentestatesortrustshavingitemsofincomeorgainderivedfromWestVirginiasources.‐
COMPOSITERETURN
AnEstateorTrustmayelecttosatisfytheindividualincometaxreportingrequirementsofallormultiplenonresidentbeneficiariesby
filingaNonresidentCompositereturn(IT 140NRC)whentheEstateorTrustistheonlysourceofWestVirginiaIncome.Thiselection‐
isprovided asaconveniencetothenonresidentbeneficiariesand eliminatestheneedtofile an individual IT 140Nonresident ‐ Tax
return,however,nonresidentbeneficiariesarenotrequiredtojoinacompositegroup.Allrequiredtaxreportingshouldbepaidon
theIT ‐ 141FiduciaryTaxreturn.Onlythe$50.00filingfeeistobepaidwiththeIT 140NRC.FormoreinformationabouttheNonresident ‐
Compositefilingoptionvisitourwebsiteattax.wv.gov.
RESIDENTANDNONRESIDENTQUALIFIEDFUNERALTRUSTDEFINED
AQFTisadomestictrustthatmeetsallofthefollowingrequirements.(1)Itaroseasaresultofacontractwithapersonengagedin
thetradeorbusinessofprovidingfuneralorburialservicesorpropertytoprovidesuchservices;(2)thesolepurposeofthetrustisto
hold,invest,andreinvestfundsinthetrustandtousethosefundssolelytopayforfuneralorburialservicesorpropertytoprovide
such services for the benefit of the beneficiaries of the trust; (3) the only beneficiaries are individuals for whom such services or
properties are to be provided at their death under the contracts described above; (4) the only contributions to the trust are
contributionsbyorforsuchbeneficiaries’benefit;thetrusteemakesorpreviouslyhadmadetheelectiontotreatthetrustasaQFT;
(5)thetrustwouldhavebeentreatedasownedbythepurchasersofthecontractsunderthegrantortrustprovisionsoftheCodeif
theQFTelectionhadnotbeenmade.
QUALIFIEDFUNERALTRUSTFILINGREQUIREMENTS
FormIT ‐ 141markedasQFTisrequiredwhentheFederal1041 QFTisfiledaccordingto§685oftheInternalRevenueCodetopermit ‐
certaintruststoelectQualifiedFuneralTrustStatus(QFT).
QUALIFIEDFUNERALTRUSTCOMPOSITE
Atrusteemayfileasingle,compositeFormIT 141forallqualifiedfuneraltrustsofwhichheorsheisthetrusteebymarkingtheIT ‐ ‐
141asaQualifiedFuneralTrustComposite.Generally,aqualifiedfuneraltrustincludedonacompositemusthaveacalendaryearas
itstaxyear.However,youmayalsoincludeaqualifiedfuneraltrustthathadterminatedduringtheyearresultinginashorttaxyear,
providedthatthequalifiedfuneraltrustwouldhavebeenacalendaryeartaxyearbeforeterminationandthecompositeisfiledno
laterthantheduedatefortheshorttaxyear.
You must maintain and make available to the State Tax Department upon request, a schedule for each qualified funeral trust (or
separateinterestiftreatedasaseparatequalifiedfuneraltrust).Theinformationmustincludethenameoftheownerorbeneficiary
and,ifthetrusthasmorethanonebeneficiary,theapportionedsharesforeachbeneficiary;thetypeandgrossamountofeachtype
ofincomeearnedbythequalifiedfuneraltrustforthetaxyear;thetypeandamountofeachdeductionandcreditallocabletothe
QFT;thetaxpaymentsforeachQFT;theterminationdateiftheQFTwasterminatedduringtheyear.
COVER PHOTO: SUTTON, WV. PHOTOGRAPH BY KASEY BAILES
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 Enlarge image | WHENTOFILEANDPAY Allreturnsmustbefiledonorbeforethe15thdayofthefourthmonthfollowingthecloseofthetaxableyearor,iftheduedatefalls onaSaturday,Sunday,orlegalholiday,thenextbusinessday.ThetaxableyearoftheestateortrustforWestVirginiaincometax purposesisthesameastheoneusedforfederaltaxpurposes.Fortaxyear2020,theduedateforanannualEstateorTrustWest VirginiaFiduciaryIncomeTaxreturnisApril15,2021. WHERETOFILE WestVirginiaStateTaxDepartment TaxAccountAdministrationDivision POBox Charleston,WV 25324 1071‐ USEOFFEDERALFIGURES AllitemsofincomeanddeductiontobeusedforWestVirginiataxpurposesarethesameasforfederaltaxpurposesandthemeaning ofalltermsisthesame,butaresubjecttoverification,auditandrevision.Pleaseseetheinstructionsfornon residentestatesortrusts. ‐ NON RESIDENTBENEFICIARYWITHHOLDING‐ EstatesandTrustsarerequiredtowithholdWestVirginiaIncomeTaxfromeachnon residentbeneficiarythathasnotgiventothe ‐ EstateorTrustaWestVirginiaNon ResidentIncomeTaxAgreement,FormWVNRW‐ 4.Theamountofwithholdingtaxpayableissix ‐ and onehalf‐ percent(.065) of apass through‐ entity’seffectively connected taxable income, which may be lawfully taxed by West Virginia,andwhichisallocabletoanon residentbeneficiary.‐ Thenon residentbeneficiariesmayclaimtheamountoftaxwithheldasacreditagainsthisorherWestVirginiaPersonalIncomeTax‐ liabilitybysubmittingaWVNRW 2orScheduleK‐ 1withtheirWestVirginiaNon ‐ ResidentPersonalIncomeTaxReturn. ‐ PAYMENTOFTAXWITHHELD Theentireamountoftaxwithheldfromthenon residentbeneficiaryisrequiredtobepaidwiththeannualreturnFormIT ‐ 141onor ‐ beforethe15thdayofthefourthmonthfollowingthecloseofthetaxableyearoftheEstateorTrust.MakecheckpayabletotheWest VirginiaStateTaxDepartment.Anextensionoftimetofiledoesnotextendthedateforpaymentoftax. INFORMATIONSTATEMENTOFTAXWITHHELD EveryEstateorTrustrequiredtodeductandwithholdtaxonnon residentbeneficiariesmustprovideaninformationstatementto ‐ eachnon residentbeneficiary‐ on orbeforethedateit filesitsWestVirginiaFiduciaryTaxReturn.Theinformation statementshall showtheamountofWestVirginiaIncomesubjecttowithholdingandtheamountofWestVirginiaIncomeTaxwithheld.TheEstate or Trust may satisfy this requirement by indicating this information on Form WV NRW 2, Statement ‐ of West Virginia Income Tax WithheldforNon ResidentIndividualorOrganizationorinthesupplementalareaofthenon‐ residentbeneficiary’scopyofFederal ‐ ScheduleK ‐ 1orbyanattachmenttotheFederalScheduleK 1listingthesameinformation. ‐ CLAIMINGWITHHOLDINGONTHERETURN YouMUSTattachtherequiredinformationfromthestatementofWestVirginiaIncomeTaxissuedtoyou(WVNRW2orScheduleK ‐ ‐ 1).Totaltheseamountsandenteronline11oftheIT 141.SENDINYOURWVNRW ‐ 2ORSCHEDULEK ‐ 1WITHYOURRETURN.Ifyou ‐ claimanywithholdingonline11oftheIT 141andhavenotsubmittedthenecessaryforms(WVNRW ‐ 2,ScheduleK ‐ 1,or1099),your ‐ claimwillbedenied.QFTCompositereturnsshouldincludeallK 1(s)thatlistwithholding. ‐ WESTVIRGINIAINCOMETAXWITHHELD IfyourwithholdingisreportedonNRW2andthesourceofthetaxpaymentwasaPartnership,besurethattheindicatorlabeled ‐ “FromSP”ismarked.QFTCompositereturnsshouldreportallcombinedwithholdingonK 1. ‐ PAGE3 2020IT ‐ 141FIDUCIARYINCOMETAXINSTRUCTIONS |
 Enlarge image | PAPERFILEDRETURNS EnterthetotalamountofWestVirginiataxwithheldasshownonyourWVNRW 2orScheduleK ‐ 1.Failuretosubmitthisdocument ‐ willresultinthedisallowanceofthecreditclaimed.LocalormunicipalfeescannotbeclaimedasWestVirginiaincometaxwithheld. Ifthewithholdingsourceisforanonresidentsaleofrealestatetransaction,aformWV/NRSRmustbecompletedandonfilewiththe StateTaxDepartmentpriortosubmittingataxreturn. Additionally,afederalScheduleDmustbesubmitted.Ifwithholdingsisrelated toformWV/NRSR,pleaseindicateintheboxprovidedonline11andattachScheduleDfromyourfederalreturn. WhenclaimedwithholdingisfromFormNRSRduetoanonresidentsaleofrealestate,pleasechecktheboxonline11andenclose federalScheduleDfromyourfederalreturn. FailuretotimelyfileFormNRSRasprescribedortoincludefederalScheduleDwiththe IT‐ 141willresultinthedenialofwithholdingclaimed. EXTENSIONOFTIMETOFILE Anyestate,trust,orQFTneedinganextensionoftimetofiletheWestVirginiaFiduciaryIncomeTaxReturn(FormIT141)and/orthat ‐ expectstooweincometaxand/ornon residentwithholdingtax(QFTnotrequiredtopaythenon‐ residentwithholdingtax)mustfile ‐ FormIT ‐ 141T,ExtensionofTimetoFile.FileFormIT 141EXTonorbeforetheduedateofyourreturn.Anyestateortrustgrantedan ‐ extensionoftimetofiletheirfederalreturnisgrantedthesameextensionoftimetofiletheirWestVirginiareturn.Anextensionof timetofiledoesnotextendthetimeforpayment.Toavoidinterestandadditionstotaxforlatepayment,useFormIT 141EXTto ‐ makeatentativepaymentpendingthefilingofyourannualreturn. RELATEDFORMS Youmayobtainrelatedforms,suchastheWVNRW2orIT ‐ ‐ 140NRC,onourwebsiteattax.wv.gov. PAGE4 2020IT ‐ 141FIDUCIARYINCOMETAXINSTRUCTIONS |
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INSTRUCTIONS
A residentestate,trust,orQFT mustcompletepage1andScheduleSBandB(ifapplicable)ofFormIT141. ‐
A non‐ residentestate,trust,orQFT mustalsocompleteScheduleNR,PartsIandII.
A simpletrust havingnotaxableincomemustcompletethefirstfourlinesofpage1,andSchedulesAandB,ifapplicable.
IT
Line5 WestVirginiatax: TheamountofWestVirginiaincometaxistobecalculatedfromtheWestVirginiaTaxRateSchedule.A
nonresidentestate,trust,orQFTmustcompleteScheduleNRtodeterminetheamountofWestVirginiatax.
Line6 CreditsfromTaxCreditRecapSchedule :Enterthetotalshownonline13ofthetaxcreditrecapscheduleonpage4ofthe
IT‐ 141.Seetax.wv.govforacomprehensivelistingofavailabletaxcredits,instructionsandrequiredcreditschedules.
Line7 Adjustedtaxdue: Line5minus6.
Line8 Non Residentincomesubjecttotax:‐ TotalofScheduleSB,columnF.
Line9 WVincometaxpaidfornon residentbeneficiaries‐ :TotalofScheduleSB,columnH.
Line10 Combinedtaxdue: Totaloflines7and9.
Line11 WVfiduciaryincometaxwithheld: EnterthetotalamountfromtheNRW 2’s,K‐ 1’s,and1099. ‐
Line12 Estimatedpayments/paymentwithextensionoftime: Entertotalamountofpaymentsfortheyear.
Line13 Paidwithoriginalreturn(Amendedreturnonly): Entertheamount,ifany,paidonyouroriginaltaxreturn.
Line14 Overpaymentpreviouslyrefundedorcredited(Amendedreturnonly): Entertheamountofanyoverpaymentpreviously
refundedorcreditedfromyouroriginalreturn.
Line15 Totalpayments: sumoflines11through13,minusline14.
Line16 Balanceoftaxdue: line10minusline15.
Line17 Overpayment: ifline15islargerthanline10,enterline15minusline10.
Line18 Amounttobecreditedtonextyear’stax: Entertheamountofoverpaymentyouwantcarriedforwardtothenexttaxyear.
Thiscreditwillbecountedasanestimatedtaxpayment.
Line19 Amounttoberefunded: line17minusline19.
SCHEDULESB:BENEFICIARYINFORMATIONANDNON RESIDENTTAXPAIDFORWITHHOLDING‐
Enterthename,address,city,state,andzipcodeofeachbeneficiarythattheEstate/Trusthadduringitstaxableyear.Ifadditional
spaceisneeded,attachadditionalcopiesofScheduleSB.
Col.A EnterthesocialsecuritynumberofthebeneficiarylistedonthesamenumberedlineinthetoppartofScheduleSB.
Col.B IfthebeneficiaryisaresidentofWestVirginiacheckthiscolumn.DonotcompletecolumnsCthroughHforaWestVirginia
residentbeneficiary.
Col.C IfthebeneficiaryisanonresidentofWestVirginiaelectingtobepartofaCompositegroupforIndividualIncomereporting
purposesandtheEstateorTrustwillsatisfythewithholdingrequirements,checkthiscolumn.Youmustcompletecolumns
C,F,andH.TheEstateorTrustfilingacompositereturnisresponsibleformaintainingalist,whichmustsetforththename,
address, taxpayer identification number, and percent of ownership or interest in the Pass Through Entity,‐ of those
nonresidentindividualsincludedinthecompositereturn. ThelistshouldNOTbesubmittedwiththecompositereturnbut
shouldbemadeavailabletotheWVStateTaxDepartmentuponrequest.
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Col.D IfthebeneficiaryisanonresidentofWestVirginiaandtheEstateorTrustwillsatisfythewithholdingrequirementsbutthe
beneficiarywillbefilinganonresidentIT 140toreporttheincome,checkthiscolumn.YoumustcompletecolumnsD,F,and ‐
H.AWVNRW 2,tobefiledassupportingdocumentationforthenonresidentIT140,mustbeprovidedtoallnonresident‐ ‐
beneficiariesmakingthiselection.
Col.E Check this column if you have received or previously had on file, a completed Form WV NRW 4 from this non‐ resident ‐
beneficiary.DonotcompletecolumnsFthroughHifyoucheckedcolumnE.
Col.F EntertheamountofWestVirginiasourceincomeallocatedtothisnon residentbeneficiary. ‐
Col.H MultiplythedollaramountincolumnFbythetaxrateincolumnGandentertheresultincolumnH.
Line6 TotalcolumnsFandH :IfyouhaveattachedadditionalcopiesofScheduleSB,enterthegrandtotalofthecolumnsfromall
thecopiesofScheduleSBonthefirstScheduleSBandlabelthefiguresas“grandtotal”.Transfertheappropriatecolumn
totalstothefrontofthereturn.
SCHEDULEB:WESTVIRGINIAFIDUCIARYMODIFICATIONS
The income of the estate, trust, or QFT for federal tax purposes may be subject to a fiduciary modification for West Virginia tax
purposes.SomeofthesemodificationsincreaseandothersdecreaseincomeforWestVirginiataxpurposes.Thenetmodificationmay
be a plus or a minus figure. In column I, enter the total amount of all additions and subtractions. On line 12, column I, enter the
difference between the additions and subtractions. If this is a complex trust or estate, or a simple trust having taxable income,
completecolumnIIbyenteringthatshareofthemodificationwhichisallocabletotheestate,trust,orQFT.ElectingSmallBusiness
Trusts(ESBT) IncomefromanESBTnotshowninfederaltaxableincomeshouldbereportedonLine5,ElectingSmallBusinessTrust ‐
Additions. Losses from an ESBT not shown in federal taxable income should be reported on Line 10, Electing Small Business Trust
Subtractions.
SCHEDULENR
ScheduleNRmustbecompletedforallnon residentestatesandtrusts,includingtheQualifiedFuneralTrust(QFT)havingitemsof‐
income,gainordeductionderivedfromWestVirginiasources.ScheduleNRisdesignedtoconformtothefederalfiduciaryorQFT
return. Column I must be completed regardless of the source of income, gain or deduction. These figures are taken directly from
Federal Form1041 or 1041 QFT.‐ In column II, enter theamount which is attributable to or connected with West Virginia sources.
BecauseoftheconformityofallamountsincolumnIofScheduleNRtothefederalreturn,theinstructionsforthefederalreturnare
equallyapplicablehere.TheinstructionsbelowrelateonlytocolumnII,tobeusedbynon residentestatesandtrusts,includingthe ‐
QFT,forallocationofincomeanddeductionstoWestVirginiaandfordeterminingtheWestVirginiaincomedistributiondeduction
andWestVirginiataxableincome.Pleasenotethatinthecaseofatrust,thefederalincomeusedinthecalculationoftheincome
percentage(Line24)mustbeincreasedbytheamountofanygain,reducedbyanydeductions,uponwhichtaxisimposedunder§
644oftheInternalRevenueCode.
INSTRUCTIONSFORCOLUMNII
EnterthatamountwhichisattributabletoWestVirginiaonly
Lines1and2Interestanddividends(IncludetheQFT) –InterestanddividendsshouldbeallocatedtoWestVirginiaonlytotheextent
thatsuchincomeisfrompropertyemployedinabusiness,trade,professionoroccupationcarriedoninthisState.
Line3 Businessincomeorloss –Entertheamountofgrossprofitorlossfromanytrade,businessorprofessioncarriedonwithin
WestVirginia.IfseparateaccountingisnotmaintainedfortheWestVirginiabusiness,incomederivedfrombusinesscarried
onbothwithinandoutsideoftheStatemustbeallocatedbyafairandequitablemethod;andsuchmethodofallocation
mustbeexplainedbyaseparatestatementattachedtothereturn.
Line4 Capitalgainorloss(IncludetheQFT)– Capitalgainorloss:Enterthenetamountofgainsorlossesfromcapitalassets.The
netgainsorlossesallocabletoWestVirginiaarethosefromthesaleorexchangeofpropertyhavingasituswithintheState.
Line5 Rents,royalties,partnerships,otherestatesandtrusts– Entertheamountofgrossrentsandroyaltiesreceivedfromreal
ortangiblepersonalpropertyhavingasitusinWestVirginia.Also,entertheamountofincomefrompartnershipsandother
fiduciaries.Thiswouldbetheproportionateshareofincomefromaresidentpartnership,estateortrust,orfromtheWest
Virginiaportionofanon residentpartnership,estateortrust.‐
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Line6 Farmincomeorloss
Line7 Ordinarygainorloss– Entertheamountofgainorlossfromthesaleorexchangeofpropertyotherthancapitalassetsand
alsofrominvoluntaryconversions(otherthancasualtyortheft).
Line8 Otherincome– EnterthetotalamountofotherincomewhichisallocatedtoWestVirginiaandnotspecificallymentioned
above.
Line9 Totalincome– Addlines1through8.
Line10 Interest– EnterthetotalamountofinterestexpenseallocatedtoWestVirginia.Interestisonlyallocatedtotheextentto
whichitcanberelatedtoitemsofincomeallocatedtoWestVirginia.
Line11 Taxes(IncludetheQFT)– EntertheamountoftaxesallocatedtoWestVirginia.Taxesareallocatedtotheextentsuchare
connectedwiththeoperationofabusinessorpropertyhavingasituswithintheState.
Line12 Fiduciary/Trusteefees(IncludetheQFT)– Enterthedeductiblefeespaidtothefiduciaryforadministeringtheestate,trust
orQFTduringthetaxyearthatareconnectedtoWestVirginia.Note:Fiduciary/TrusteefeesdeductedonFederalForm706
cannotbedeductedonthisform.
Line13 Charitablededuction– CharitablecontributionscanbeallocatedtotheextenttheyaremadetoWestVirginiacharitiesor
aregiftstotheStateoranypoliticalsubdivisionoftheState.
Line14 Attorney,accountant,andreturnpreparerfees(IncludetheQFT)– Enterthedeductiblefeespaidbytheestateortrust
duringthetaxyearthatareconnectedwithWestVirginia.
Line15 Other deductions (Estate or Trust filing a 1041) – Enter the total amount of all other expenses authorized by law and
allocatedtoWestVirginia.TheseexpensesmustbeconnectedwithincomepreviouslyallocatedtoWestVirginia.Additional
instructions for QFT filers: Other deductions not subject to the 2% Floor: Enter the total amount of all other expenses
authorizedbylawandallocatedtoWestVirginia.Theseexpensesmustbeconnectedwithincomepreviouslyallocatedto
WestVirginia.Allowablemiscellaneousdeductionssubjecttothe2%Floor:Entertheamountoftheallowablemiscellaneous
deductionssubjecttothe2%Floor.ThesedeductionsmustbeconnectedwithincomepreviouslyallocatedtoWestVirginia.
Line16 Total– oflines10through15.
Line17 Adjustedtotalincomeorloss –line9minusLine16.
Line18 Incomedistributiondeduction– InordertoestablishtheWestVirginiaallocationpercentage,dividetheamountonline17,
columnIIbytheamountonline17,columnI.MultiplytheWestVirginiapercentagebyamountonline18,columnIand
entertheproductincolumnII.ThisamountwillbeyourWestVirginiadistributiondeduction.
Line19 Federal exemption – Enter the amount of the federal exemption from Form 1041, in both column I and column II (this
amountneednotbeallocated).
Line20 Totaldeductions –sumoflines18and19.
Line21 TaxableincomeofFiduciary– line17minusLine20.
PARTII ‐ CALCULATIONOFWESTVIRGINIATAX
Line22 WVTaxableIncome:enteramountfrompage1,line4.
Line23 TentativeTax– applyratescheduletoline22(seeratescheduleonpage8).
Line24 Income Percentage – If Federal Taxable Income of Fiduciary (line 21, column I) is less than or equal to zero, the income
percentage is set to 0.0000. Otherwise, WV Taxable Income of Fiduciary (line 21, column II) divided by Federal Taxable
IncomeofFiduciary(line21,columnI)),nottoexceed100%.
Line25 WestVirginiaTax– line23timesLine24.Enterresultonpage1,line5.
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WESTVIRGINIATAXRATESCHEDULEFOR
RESIDENTANDNON RESIDENTESTATESANDTRUSTS‐
APPLYRATESCHEDULETOTHEWESTVIRGINIA
TAXABLEINCOMEONLINE4
Less than $10,000 ……………………………………………….. 3 % of the taxable income
At least – But less than –
$10,000 $25,000 ………….………………… $300.00 plus 4 % of excess over $10,000
$25,000 $40,000 ……………………………. $900.00 plus 4.5 % of excess over $25,000
$40,000 $60,000 ……………………………. $1,575.00 plus 6 % of excess over $40,000
$60,000 ……………………………………… $2,775.00 plus 6.5 % of excess over $60,000
FORTAXINFORMATION: MAILTO:
(304) 558-3333 West Virginia State Tax Department
or Toll-Free Tax Account Administration Division
1-800-WVA-TAXS P.O. Box 1071
(1-800-982-8297) Charleston, WV 25324-1071
HEARINGIMPAIRED? INTERNETADDRESS
TDD Service 1-800-282-9833 tax.wv.gov
(1-800-2TAXTDD)
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