Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident

nonresident, but derived or resulting from em-

Line 34. PENSIONS AND ANNUITIES.

Column B - Enter any adjustment incurred while

ployment in West Virginia.

a resident of West Virginia.

Column A - Enter the taxable amount of the pen-

Line 37. SOCIAL SECURITY AND RAILROAD

sions and annuities reported on your federal re-

Column C - Enter any adjustment connected with

RETIREMENT BENEFITS.

income from West Virginia sources incurred as

turn.

a nonresident.

Column A - Enter the amount of taxable social

Column B - Enter the taxable amount of any pen-

security and railroad retirement benefits reported

The amount shown in Column A for any adjust-

sions and annuities received while a West Vir-

on the federal return.

ments must be the same as reported on the fed-

ginia resident.

eral return. The adjustments should be allocated

Column B - Enter the portion received as a West

Column C - Enter the income from pensions and

for Column B and Column C as described above.

Virginia resident.

annuities that was derived from or connected with

West Virginia sources. Pension and annuity in-

Include in Column B only the portion of alimony

Column C - Do not enter any amount received

adjustment attributable to the period of West Vir-

come received by a nonresident is NOT subject

for the period of nonresidency.

ginia residency.

to West Virginia tax unless the annuity is em-

Line 38. OTHER INCOME.

ployed or used as an asset in a business, trade,

Line 47. TOTAL ADJUSTMENTS.

profession or occupation you carried on in West

Column A - Enter the total of other income re-

Enter total of all adjustments from lines 40

Virginia.

ported on the federal return. Identify each source

through 46 for each column.

in the space provided. Attach additional state-

Line 35. FARM INCOME OR LOSS.

Line 48. ADJUSTED GROSS INCOME.

ments, if necessary.

Column A - Enter the amount reported on your

Subtract line 47 from line 39 in each column and

Column B - Enter the portion received while a

federal return.

enter the result on this line.

West Virginia resident.

Column B - Enter the portion that represents farm

Line 49. WEST VIRGINIA INCOME.

Column C - Enter the portion derived from or

income or loss for the period during which you

Add Column B and Column C and enter the total

connected with West Virginia sources and re-

were a West Virginia resident.

here.

ceived while a nonresident.

Column C - Enter the portion that represents in-

Line 50. INCOME SUBJECT TO WEST VIR-

NOTE: If you have any special accrual income,

come or loss from farming carried on in West

GINIA STATE TAX BUT EXEMPT FROM FED-

it should be included in Columns A and B of this

Virginia while a nonresident.

ERAL TAX.

line. See page 9 for more information on spe-

Reporting farm income is similar to reporting busi-

Part-Year Residents Only. Enter income sub-

cial accruals.

ness income. See the instructions for reporting

ject to West Virginia tax and not included in fed-

Line 39. TOTAL INCOME.

business income (line 31) on page 28, including

eral adjusted gross income. This income will be

the instructions for reporting when business is

Add lines 26 through 38 of each column and

shown as an addition to federal adjusted gross

carried on within and without West Virginia.

enter the result on this line.

income on Schedule M.

Line 36. UNEMPLOYMENT COMPENSATION.

Lines 40 - 46. ADJUSTMENTS INCLUDED IN

Line 51. TOTAL WEST VIRGINIA INCOME.

FEDERAL ADJUSTED GROSS INCOME.

Column A - Enter the amount reported on your

Add the amounts shown on lines 49 and 50 and

Column A - Enter the adjustments to income as

federal return.

enter the total here and on line 1 of Form IT-

reported on federal Form 1040 or 1040A. These

140NR/PY.

Column B - Enter the portion received while a

adjustments include penalty on early withdrawal

West Virginia resident.

of savings, IRA deductions, deductions for self-

Column C - Enter the portion received while a

employment tax and other deductions.

The SMART529

college savings program offers flex-

ible investment options designed to meet a variety of

savings goals.

Account owners may receive a special deduction on

their West Virginia State personal income tax that is

not available for any other college savings plan.

For more information call the SMART529

college

savings service center at 1-866-574-3542.

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 17

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