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inSTRuCTionS

who Must File: Every partnership, S corporation, estate or trust (“organization”) deriving income or gain from West Virginia sources

must complete Form WV/NRW-2 for each NONRESIDENT partner, shareholder, or beneficiary, (“Nonresident Distributee”) who received

distributions (actual or deemed) of West Virginia source income or gain from such Organization unless the Organization shows on its

Schedule K-1’s for Nonresident Distributees (or as an attachment thereto) the information required by the Tax Commissioner. A corporate

partner or beneficiary is a nonresident when its commercial domicile is located outside West Virginia.

when and where to File: Form WV/NRW-2 and remittance must accompany the Organization’s West Virginia income tax return when

it is filed. Partnerships/S corporations mail returns to West Virginia State Tax Department, PO Box 11751, Charleston, WV 25339-1751.

Trusts mail returns to West Virginia State Tax Department, PO Box 1071, Charleston, WV 15324-1071. This form may be copied or a

facsimile made and distributed as follows: (1) one copy to be attached to the Organization’s West Virginia tax return, (2) one copy for

the Organization’s records, and (3) two copies must be furnished to each nonresident distributee from whom West Virginia income tax is

withheld.

Amount of withholding: The withholding tax rate is 6.5% of the amount subject to withholding.

nonresident Distributees: The Nonresident individual named on this Form WV/NRW-2 is required to file a West Virginia Personal

Income Tax Return (Form IT-140) with this Department by mailing it to PO Box 1071, Charleston, WV 25324-1071. The amount entered

on line 2, Form WV/NRW-2, is allowed as a credit against the individual’s West Virginia personal income tax liability for the taxable year

and should be claimed as West Virginia income tax withheld. Attach a copy of Form WV/NRW-2 to the Form IT-140 in the space provided

for attaching the Federal withholding form, Federal Form W-2.

If the Nonresident is an entity taxable as a corporation, it is required to file a West Virginia Corporation Net Income/Business Franchise

Tax Return (WV/CNF-120) with the Department by mailing it to PO Box 1202, Charleston, WV 25324-1202. The amount entered on

Line 2, Form WV/NRW-2, is allowed as a credit against the corporation’s West Virginia corporation net income tax liability and should be

claimed as estimated tax paid. Attach a copy of WV/NRW-2 to the Form WV/CNF-120.

Taxable Years: If the Nonresident Distributee’s taxable year is the same as the taxable year of the Organization, the Distributee is

required to report the income and claim withholding on the Distributee’s annual West Virginia income tax return for that taxable year. If the

taxable years are different, the Distributee reports the income and claims withholding tax credit on the Distributee’s annual West Virginia

income tax return filed for the taxable year during which the Organization’s taxable year ended. A copy of this form must be attached

to the Distributee’s annual return.