Form It-140nrs - West Virginia Special Nonresident Income Tax Return - 2011 Page 4
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4SpecIfIc InSTrucTIOnS fOr IT-140nrS
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 2011 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
2011. If you had West Virginia income from a source other than wages and/or salaries, you must
file the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking
the Nonresident/Part-Year Resident box. 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 2011 was from wages and/or salaries only AND YOU DID NOT
SPEND MORE THAN 183 DAYS WITHIN WEST VIRGINIA DURING 2011, you may file the Special
Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during
2011. If you had West Virginia income from a source other than wages and/or salaries, you must file
the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the
Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against you West Virginia
income tax when 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 2011 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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