Form Wv/nrw-4 - West Virginia Nonresident Income Tax Agreement (Page 2 of 2) in pdf

WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT

INSTRUCTIONS

Who May File: Any Nonresident individual or C corporation who has West Virginia source income derived from a partnership, S corporation,

estate, trust, or limited liability company (“Organization”) who desires to not have West Virginia income tax withheld by that Organization

as provided in W.Va. Code § 11-21-71a, must complete a West Virginia Nonresident Income Tax Agreement (Form WV/NRW-4) and timely

file it with the Organization. A corporation is a nonresident if its commercial domicile is located in another State.

When and Where to File: This Form must be completed and filed with the Organization on or before the last day of the Organization’s

taxable year. If the Distributee receives West Virginia source income from more than one such Organization, a separate Form WV/NRW-

4 must be filed with each Organization in order to avoid withholding by that Organization. The Organization may copy this form or use

a facsimile to distribute as follows: (1) one copy to be filed with the Organization's West Virginia income tax return, (2) one copy to be

retained by the pass-through entity, and (3) one copy for the nonresident distributee.

West Virginia Income Tax Withholding for Nonresidents: Every Organization distributing West Virginia source income to a nonresident

distributee is required to withhold West Virginia income tax on the amount thereof distributed to Nonresident Distributee unless the

Nonresident Distributee timely files this Form with the Organization and the Organization attaches a copy of it to its West Virginia income

tax return filed for the taxable year of its receipt. The withholding tax rate is 6.5% of distributions of West Virginia source income (whether

actual or deemed distributions). The amount of tax withheld and remitted by the Organization is allowed as a credit against the Distributee’s

West Virginia income tax liability for that taxable year.

Nonresident Agreement: Once this agreement is executed, it must be filed with the Organization to avoid having withholding tax deducted

from further distributions (actual or deemed). This agreement first applies to the taxable year of the Organization during which the

Organization receives a properly executed agreement from the Nonresident Distributee.

Duration of Agreement: Once this Agreement is filed with the Organization, it remains in effect until it is revoked by the Nonresident

Distributee, or by the Tax Commissioner.

Revocation:

1. A Nonresident Distributee may revoke this Agreement by completing this Form and filing it with the Organization through which

it receives West Virginia source income. Revocation applies prospectively, meaning that it first applies to taxable years of the Organization

which begin after revocation is filed with that Organization.

2. The Tax Commissioner may revoke this Agreement if the Nonresident Distributee fails to file a West Virginia income tax return

(IT-140, WV/SPF-100 or WV/CNF-120) for more than 60 days after the due date of the return (determined by including any authorized

extension(s) of time for filing such return, or to timely pay West Virginia income tax for any taxable year covered by this agreement).

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Form Wv/nrw-4 - West Virginia Nonresident Income Tax Agreement Page 2