Form It-140nrs - Special Nonresident Income Tax Return - 2013 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 2013 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
2013. 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 2013 was from wages and/or salaries only AND YOu DID NOt
SPEND MORE THAN 183 DAYS WITHIN WEST VIRGINIA DURING 2013, you may file the Special
Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during
2013. 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 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 2013 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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