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INSTRUCTIONS

A resident estate, trust, or QFT must complete page 1 and Schedule A

SCHEDULE A: BENEFICIARY INFORMATION AND

and B (if applicable) of Form IT-141. A non-resident estate, trust, or QFT

NON-RESIDENT TAX PAID FOR WITHHOLDING

must also complete Schedule NR, Parts I and II. A simple trust having no

Enter the name, address, city, state, and zip code of each beneficiary that

taxable income must complete the first four lines of page 1, and

the Estate/Trust had during its taxable year. If additional space is needed,

Schedules A and B, if applicable.

attach additional copies of Schedule A.

Line 5 - West Virginia tax: The amount of West Virginia income tax is

Column A: Enter the social security number of the beneficiary listed on

to be calculated from the West Virginia Tax Rate Schedule. A non-

the same numbered line in the top part of Schedule A.

resident estate, trust, or QFT must complete Schedule NR to determine

the amount of West Virginia tax.

Column B: If the beneficiary is a resident of West Virginia check this

column. Do not complete columns C through H for a West Virginia

Enter the total shown on

Line 6 - Credits from Tax Credit Recap Schedule -

resident beneficiary.

line 16 of the tax credit recap schedule on page 4 of the IT-141. See

for a comprehensive listing of available tax credits,

Column C: If the beneficiary is a non-resident of West Virginia and the

instructions and required credit schedules.

Estate or Trust will satisfy the non-resident withholding requirements by

filing a composite return for its non-resident beneficiaries, check this

Line 7 - Paid with original return (Amended return only) - Enter the

column. Do not complete columns D through H if you are filing a

amount, if any, paid on your original tax return.

composite return for non-resident beneficiaries.

Line 8 - Adjusted tax due - Line 5 minus 6 and

Column D: If the beneficiary is a non-resident of West Virginia and the

Line 9 - Non-Resident income subject to tax - Total of Schedule A,

Estate or Trust is not filing a composite return for its non-resident

column F.

beneficiaries check this column.

Line 10 - WV income tax paid for non-resident beneficiaries - Total of

Column E: Check this column if you have received or previously had on

Schedule A, column H.

file, a completed Form WV/NRW-4 from this non-resident beneficiary.

Line 11 - Combined tax due - Total of lines 8 and

10.

Do not complete columns F through H if you checked column E.

Line 12 - WV fiduciary income tax withheld - Enter the total amount

Column F: Enter the amount of West Virginia source income allocated

from the IT-141W.

to this non-resident beneficiary.

Line 13 - Estimated payments/payment with extension of time - Enter

Column H: Multiply the dollar amount in column F by the tax rate in

total amount of payments for the year.

column G and enter the result in column H.

Line 14 - Overpayment previously refunded or credited (Amended

Line 6: Total columns F and H. If you have attached additional copies of

return only) - Enter the amount of any overpayment previously refunded

Schedule A, enter the grand total of the columns from all the copies of

or credited from your original return.

Schedule A on the first Schedule A and label the figures as "grand total".

Line 15 - Total payments

Transfer the appropriate column totals to the front of the return.

Line 16 - Total tax due

SCHEDULE B: WEST VIRGINIA FIDUCIARY MODIFICATIONS

Line 17 - Overpayment

The income of the estate, trust, or QFT for federal tax purposes may be

Line 18 - Amount to be credited to next year's tax

subject to a fiduciary modification for West Virginia tax purposes. Some

Line 19 - Amount to be refunded

of these modifications increase and others decrease income for West

Virginia tax purposes. The net modification may be a plus or a minus

figure. In column I, enter the total amount of all additions and

subtractions. On line 12, column I, enter the difference between the

additions and subtractions. If this is a complex trust or estate, or a simple

trust having taxable income, complete column II by entering that share of

the modification which is allocable to the estate, trust, or QFT. Electing

Small Business Trusts (ESBT) - Income from an EBST not shown in

federal taxable income should be reported on Line 5, Electing Small

Business Trust Additions. Losses from and ESBT not shown in federal

taxable income should be reported on Line 10, Electing Small Business

Trust Subtractions.

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Form It-141 - West Virginia Fiduciary Income Tax Return (For Resident And Non-Resident Estates And Trusts) - 2011 Page 8

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