Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 11
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SPECIFIC INSTRUCTIONS FOR RESIDENTS
OF THE FOLLOWING STATES:
IMPORTANT NOTICE — These instructions are based upon those statutes and reciprocity
practices in effect at the time of printing. Amendments may occur that
would cause these instructions to change.
KENTUCKY, MARYLAND, OR OHIO RESIDENTS. If your West Virginia income during 2005 was
from wages and/or salaries only, you may file the Special Nonresident Form IT-140NRS as a claim
for refund of any West Virginia income tax withheld during 2005. If you had West Virginia income
from a source other than wages and/or salaries, you must file the Nonresident Form IT-140NR/PY.
You are not allowed a Schedule E credit against your West Virginia income tax whenever your West
Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on
the income tax return filed with your state of residence.
PENNSYLVANIA OR VIRGINIA RESIDENTS. If your West Virginia income during 2005 was from
wages and/or salaries only AND YOU DID NOT SPEND MORE THAN 183 DAYS WITHIN WEST
VIRGINIA DURING 2005, you may file the Special Nonresident Form IT-140NRS as a claim for
refund of any West Virginia income tax withheld during 2005. If you had West Virginia income from
a source other than wages and/or salaries, you must file the Nonresident Form IT-140NR/PY. You
are not allowed a Schedule E credit against your West Virginia income tax whenever your West
Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on
the income tax return filed with your state of residence.
A domiciliary resident of Pennsylvania or Virginia who spends more
than 183 days within West Virginia during 2005 is also a resident of
West Virginia for income tax purposes, and is required to file a resident
return (Form IT-140) with West Virginia. A Schedule E credit would not
be allowed on the West Virginia return. You should apply for the
appropriate credit on the income tax return filed with your state of
residence.
SPECIAL NOTE: Residents of these states may be relieved from filing an annual claim for refund
of West Virginia taxes withheld from their wages and/or salaries by requesting Form WV/IT-104
(West Virginia Certificate of Nonresidence) from their employer. Form WV/IT-104 may be completed
and returned to the employer who would then be authorized to stop withholding West Virginia income
tax on wages and/or salaries earned in this state.
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