Enlarge image | SCHEDULE NONRESIDENT NR F IT-141 INCOME, ALLOCATION, AND CALCULATIONS (To be completed by nonresident estates and trusts only)2022 PART I – NONRESIDENT INCOME AND ALLOCATION INCOME COLUMN I COLUMN II REPORTED ON FEDERAL RETURN ALLOCATED TO WEST VIRGINIA 1. Interest income (includes QFT).................................................... 1 .00 1 .00 2. Dividends (includes QFT)............................................................. 2 .00 2 .00 3. Business income or loss ............................................................. 3 .00 3 .00 4. Capital gain or loss (includes QFT).............................................. 4 .00 4 .00 5. Rents, royalties, partnerships, other estates and trusts, etc. ...... 5 .00 5 .00 6. Farm income or loss..................................................................... 6 .00 6 .00 7. Ordinary gain or loss.................................................................... 7 .00 7 .00 8. Other income (state nature of income) ___________________ . 8 .00 8 .00 9. Total income (add lines 1 through 8) ........................................... 9 .00 9 .00 COLUMN I COLUMN II DEDUCTIONS REPORTED ON FEDERAL RETURN ALLOCATED TO WEST VIRGINIA 10. Interest........................................................................................... 10 .00 10 .00 11. Taxes (includes QFT) ................................................................... 11 .00 11 .00 12. Fiduciary fees (includes QFT)....................................................... 12 .00 12 .00 13. Charitable deduction...................................................................... 13 .00 13 .00 14. Attorney, accountant, and return preparer fees (includes QFT) ... 14 .00 14 .00 15. A. Other deductions (see instructions for QFT)............................ 15A .00 15A .00 B. Net operating loss deduction ................................................... 15B .00 15B .00 16. Total (sum of lines 10 through 15)................................................. 16 .00 16 .00 17. Adjusted total income or loss (line 9 minus line 16) ..................... 17 .00 17 .00 18. Income distribution deduction........................................................ 18 .00 18 .00 19. Estate tax deduction including certain generation-skipping taxes 19 .00 19 .00 20. Quali fied business income deduction. Attach copy of IRS Form 8995 or 8995-A ..................................... 20 .00 20 .00 21. Federal exemption......................................................................... 21 .00 21 .00 22. Total deductions (sum of lines 18 through 21).............................. 22 .00 22 .00 23. Taxable income of fiduciary (line 17 minus line 22)....................... 23 .00 23 .00 SCHEDULE NR NONRESIDENT INCOME, ALLOCATION, AND CALCULATIONS Continues on next page *P35202204W* P35202204W 4 |
Enlarge image | SCHEDULE NONRESIDENT INCOME, ALLOCATION, AND NR F IT-141 CALCULATIONS 2022 PART II – CALCULATION OF WEST VIRGINIA TAX 24. West Virginia taxable income (page 1, line 4)................................................................................................ 24 .00 25. Tentative tax (apply rate schedule to amount on line 22).............................................................................. 25 .00 26. Income percentage (carry to four decimal places) = WV income (line 21, col. II) Federal income (line 21, col. I) 26 ● 27. West Virginia tax (line 25 times line 26) – enter here and on page 1, line 5.................................................. 27 .00 *P35202205W* P35202205W 5 |