Free Wv Nrw 4 Template

The WV/NRW-4 form is a West Virginia Nonresident Income Tax Agreement designed for individuals and corporations that earn income from West Virginia sources but reside in other states. By completing this form, nonresidents can avoid having state income tax withheld from their distributions. It is essential to fill out this form accurately and submit it promptly to ensure compliance and avoid unnecessary tax deductions.

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The WV/NRW-4 form, officially known as the West Virginia Nonresident Income Tax Agreement, plays a crucial role for nonresidents earning income from West Virginia sources. This form allows nonresident individuals and C corporations to avoid the automatic withholding of state income tax on distributions received from partnerships, S corporations, estates, trusts, or limited liability companies. To ensure compliance, the form requires detailed information about both the nonresident and the organization, including names, addresses, and identification numbers. By submitting the WV/NRW-4, nonresidents agree to file West Virginia income tax returns and pay any taxes due on their share of the organization’s income. This agreement remains in effect until revoked by either the nonresident or the state’s Tax Commissioner, providing a level of stability for both parties. It’s essential for nonresidents receiving income from multiple organizations to file a separate WV/NRW-4 with each one to prevent tax withholding. Understanding the nuances of this form can significantly impact a nonresident’s tax obligations and financial planning.

Wv Nrw 4 Example

Form NRW-4 West Virginia State Tax Department Page 1

NRW-4

REV. 02/2024

West Virginia Nonresident Income Tax Agreement

Read Instructions on Reverse Side

West Virginia

State Tax

Department

Part I

ORGANIZATION NAME AND MAILING ADDRESS NONRESIDENT NAME AND MAILING ADDRESS

Name (please type or print) Name (please type or print)

Post O󰀩ce or Street Address Post O󰀩ce or Street Address

City/Town State Zip Code City/Town State Zip Code

West Virginia

Identication Number

Federal

Identication Number

Social Security Number or Federal

Identication Number

Spouse’s

Social Security Number

Type of Organization: (check only one)

Partnership S Corporation Estate

Trust Limited Liability Company

Taxable Year of Organiation:

Calender Year

Fiscal Year Ending ____________________________

State of Commercial Domicile: ______________________

Internal Revenue Service center where organization’s federal return

is filed:

City____________________________________ State______________

Type of Nonresident:

Individual Corporation Partnership

Nonresident’s Taxable Year:

Calender Year

Fiscal Year Ending ________________________________________

State of Residence or Commercial Domicile:_______________________

Internal Revenue Service center where nonresident’s federal return is

led:

City____________________________________ State_______________

Part II

I declare that the above-named Distributee is a nonresident of West Virginia and that the nonresident Distributee hereby agrees to timely le West

Virginia Income Tax Returns (Form IT-140, CIT-120, or PTE-100) and pay any income tax due; that the Distributee will include in that return the portion

of the above-named Organization’s West Virginia income or gain attributable to the nonresident Distributee’s interest in such Organization for the

taxable year of the Distributee during which this Form is led with the Organization and for each succeeding taxable year for which the Distributee

receives actual or deemed distributions of West Virginia source income or gain; and that this Agreement remains in e󰀨ect until it is revoked by either the

Distributee or the Tax Commissioner.

SIGN

HERE

(Signature of Nonresident Partner, Shareholder, or Beneciary, or of an Authorized Corporate O󰀩cer)

(Print Name Signed Above

(Mailing Address if Di󰀨erent from above) (Date)

Part III

NOTICE OF REVOCATION OF NONRESIDENT INCOME TAX AGREEMENT

WARNING: COMPLETE ONLY IF REVOKING AGREEMENT

Notice is hereby given that the West Virginia Nonresident Income Tax Agreement (Form WV/NRW-4) previously executed by or on behalf of the

above-named Nonresident is revoked for taxable years of the above-name Organization (Pass-through entity) that begins after today’s date.

SIGN

HERE

(Signature of Nonresident Partner, Shareholder, or Beneciary, or of an Authorized Corporate O󰀩cer)

(Print Named Signed Above)

(Mailing Address if Di󰀨erent from Above) (Date)

Form NRW-4 West Virginia State Tax Department Page 2

WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT

INSTRUCTIONS

Who May File: Any nonresident individual, corporation, or partnership who has West Virginia source income derived from a

partnership, S Corporation, estate, trust, or limited liability company (“organization”) who desires to not have West Virginia

income tax withheld by that organization as provided in West Virginia Code § 11-21-71a, must complete a West Virginia

Nonresident Income Tax Agreement (Form WV/NRW-4) and timely le it with the organization. A corporation is a nonresident

if its commercial domicile is located in another state.

When and Where to File: This form must be completed and led with the organization on or before the last day of the

organization’s taxable year. If the distributee receives West Virginia source income from more than one such organization,

a separate form WV/NRW-4 must be led with each organization in order to avoid withholding by that organization. The

organization may copy this form or use a facsimile to distribute as follows: (1) one copy to be le with the organization’s

West Virginia income tax return, (2) one copy to be retained by the pass-through entity, and (3) one copy of the nonresident

distributee.

West Virginia Income Tax Withholding for Nonresidents: Every Organization distributing West Virginia source income to

a nonresident distributee is required to withhold West Virginia income tax on the amount thereof distributed to Nonresident

Distributee unless the nonresident distributree tile les this form the tax return le for the taxable year of its receipt. The

withholding tax rate is 5.12% of distributions of West Virginia source income (whether actual or deemed distributions). The

amount of tax withheld and remitted by the organization is allowed as a credit against the distributee’s West Virginia income

tax liability for that taxable year.

Nonresident Agreement: Once this agreement is executed, it must be led with the organization to avoid having withholding

tax deducted from further distributions (actual or deemed). This agreement rst applies to the taxable year of the organization

during which the organization receives a properly executed agreement from the nonresident distributee.

Duration of Agreement: Once this agreement is led with the organization, it remains in e󰀨ect until it is revoked by the

nonresident distributee, or by the Tax Commissioner.

Revocation:

1. A nonresident distributee may revoke this agreement by completing this form and ling it with the organization

through which it receives source income. Revocation applies prospectively, meaning that it rst applies to taxable years of

the organization which begin after revocation is led with that organization.

2. The Tax Commissioner may revoke this agreement if the nonresident distributee fails to le a West Virginia income

tax return (IT-140, PTE-100, or CIT-120) for more than 60 days after the due date of the return (determined by including any

authorized extensions(s) of time for ling such return, or to timely pay West Virginia income tax for any taxable year covered

by this agreement.

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Document Specs

Fact Name	Details
Form Purpose	The WV/NRW-4 is used by nonresidents to avoid West Virginia income tax withholding on distributions from certain organizations.
Governing Law	This form is governed by West Virginia Code § 11-21-71a.
Who May File	Nonresident individuals or C corporations with West Virginia source income can file this form.
Filing Deadline	The form must be filed with the organization by the last day of the organization's taxable year.
Withholding Rate	The withholding tax rate for distributions is 6.5% of the West Virginia source income.
Duration of Agreement	The agreement remains effective until revoked by the nonresident or the Tax Commissioner.
Revocation Process	To revoke the agreement, the nonresident must complete and file the form with the organization.

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