Residency Status IT-140 -Resident
A resident is an individual who:
• Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or
• Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state.
A part-year resident is an individual who changes his/her residence either:
• From West Virginia to another state, or
• From another state to West Virginia during the taxable year.
A full-year nonresident is an individual who is:
• A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia; or
• A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia.
A Special Nonresident is an individual who is:
• A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and
• Your only source of West Virginia income was from wages and salaries.
Mark the nonresident special box on the front of the return and complete Part III of Schedule A.
IT-140NRC- Composite Return
Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return. If the election is made, the IT-140NRC is fi led by the pass-through entity and eliminates the need for the individual to file a separate nonresident/part-year resident return for income reported on the NRC. A $50 processing fee is required for each composite return filed.
If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return.
This form is available on our website at tax.wv.gov.