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IT-141 WEST VIRGINIA FIDUCIARY INCOME TAX RETURN
REV 03/2022 (for resident and non-resident estates and trusts)
2022
Estate or FEIN
Trust Name
Trustee Executor
Name
FIRST LINE OF SECOND LINE OF
ADDRESS ADDRESS

CITY STATE ZIP
FILING PERIOD EXTENDED FISCAL YEAR FILER CHECK ONE: CHECK IF APPLICABLE:
ENDED DUE DATE
MM DD YYYY MM DD YYYY Resident Non-Resident Final Amended
TYPE OF ENTITY
SIMPLE COMPLEX DECEDENT’S CH7 CH11 QUALIFIED POOLED ESBT GRANTOR
TRUST TRUST ESTATE DISABILITY TRUST INCOME FUND (S portion only) TYPE TRUST
Bankruptcy estate
DECEDENT Date of Death SSN Final Individual Return
INFO MM/DD/YYYY Filed for Decedent

1. Federal taxable income (enter line 23, Federal Form 1041 or line 11, 1041-QFT) ............................................. 1 .00

2. West Virginia ﬁduciary additions (Schedule B, line 6) ........................................................................................ 2 .00

3. West Virginia ﬁduciary subtractions (Schedule B, line 11) .................................................................................. 3 .00

4. West Virginia taxable income (sum of lines 1 and 2 minus line 3) ...................................................................... 4 .00
IF THIS IS A SIMPLE TRUST HAVING NO TAXABLE INCOME, OMIT LINES 5-7

5. West Virginia tax (check one) Rate Schedule Schedule NR ................................................... 5 .00

6. Credits from Tax Credit Recap Schedule (see schedule page 6) ........................................................................ 6 .00

7. Adjusted tax due (line 5 minus line 6) .................................................................................................................. 7 .00

8. Non-resident income subject to tax (total of income for Bene ﬁciaries, column F) ............................................... 8 .00

9. West Virginia income tax paid for non-resident bene ﬁciaries (total of Withholding for Bene ﬁciaries, Column H) 9 .00

10. Combined tax due (sum of lines 7 and 9) .............................................................................................................. 10 .00
11. West Virginia ﬁduciary income tax withheld ( See Instructions)
CHECK HERE IF WITHHOLDING IS FROM NRSR (NON RESIDENT SALE OF REAL ESTATE) ................................................... 11 .00
12. Estimated payments/payments with extension of time ......................................................................................... 12 .00

13. Paid with original return (amended return only) .................................................................................................... 13 .00

14. Overpayment previously refunded or credited (amended return only) ................................................................. 14 .00

15. Total payments (sum of lines 11, 12, and 13 minus line 14) .................................................................................. 15 .00

16. Balance of tax due (line 10 minus line 15) ............................................................................................................ 16 .00

17. Overpayment (if line 15 is larger than line 10, enter amount) ................................................................................ 17 .00

18. Amount of line 17 to be credited to next year’s tax 18 .00

19. Amount to be refunded (line 17 minus line 18) .... 19 .00

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    Schedule         WITHHOLDING FOR BENEFICIARIES AND 
      SB
    Form IT-141      NON-RESIDENT TAX PAID FOR WITHHOLDING 
                                                                                      2022
                ATTACH ADDITIONAL COPIES OF WITHHOLDING FOR BENEFICIARIES AS NEEDED
                       NAME AND ADDRESS OF EACH BENEFICIARY
                NAME         STREET OR MAILING ADDRESS           CITY                 STATE ZIP CODE
1  

2  

3  

4  

5  

6  

7  

8  

9  

10  
        (A)                                             (E)      (F)                  (G)   (H)
                                                                 BENEFICIARY SHARE OF RATE  TAX PAID FOR 
SOCIAL SECURITY       WEST VIRGINIA FILING METHOD     IF NRW-4 WV INCOME                  BENEFICIARIES 
        #       (B) RESIDENT (C) COMPOSITE (D) NONRES PREVIOUSLY                            WITHHOLDING
                                                      FILED
1                                                                                     6.5%

2                                                                                     6.5%

3                                                                                     6.5%

4                                                                                     6.5%

5                                                                                     6.5%

6                                                                                     6.5%

7                                                                                     6.5%

8                                                                                     6.5%

9                                                                                     6.5%

10                                                                                    6.5%

TOTALS                                                                                6.5%

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SCHEDULE
B
F IT-141 WEST VIRGINIA FIDUCIARY MODIFICATIONS
2022
COLUMN II:AMOUNT ALLOCATED
COLUMN I:TOTAL If this is a Simple Trust having
ADDITIONS: NO Taxable Income, OMIT Col. II

1. Interest income on state and municipal bonds, other than West Virginia .........

2. Lump sum distribution (Federal Form 4972) .....................................................

3. Federal exemption (Form 1041, line 21) ...........................................................

4. Other additions – state nature and source ___________________________....

5. Electing small business trust additions ..............................................................
6. TOTAL ADDITIONS
(Add Lines 1 through 5, Col. II and enter here and on Page 1, Line 2)..............
SUBTRACTIONS: COLUMN I:TOTAL COLUMN II:AMOUNT ALLOCATED

7. Interest income on US obligations speci ﬁcally exempt from state tax ...............
8. West Virginia exemption .................................................................................... 600.00 600.00

9. Other subtractions – state nature and source ________________________ ...

10. Electing small business trusts subtractions .......................................................
11. TOTAL SUBTRACTIONS
(Add Lines 7 through 10, Col. II and enter here and on Page 1, Line 3) .........
NET FIDUCIARY MODIFICATIONS COLUMN I:TOTAL COLUMN II:AMOUNT ALLOCATED

12. NET FIDUCIARY MODIFICATIONS (Line 6 minus Line 11)

Direct Deposit
of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER
PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
I authorize the State Tax Division to discuss my return with my preparer YES NO
Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

_________________________________________________________________________________________________________________________
(Signature of Fiduciary or O ﬃcer Representing Fiduciary) (Date) (Email)

Paid (Signature of Preparer) (Date)
Preparer’s
Use Only
(Preparer’s EIN) (Printed Name) (Telephone Number)

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     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

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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

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RECAP
F IT-141 TAX CREDIT RECAP SCHEDULE
Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return to claim a tax2022credit. Information for these tax
credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297.
Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s)
or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your ﬁ les.

WEST VIRGINIA TAX CREDIT RECAP SCHEDULE
TAX CREDIT SCHEDULE APPLICABLE CREDIT

1. Credit for Income Tax paid to another state(s)................................................ E 1 .00

** For what states?

2. General Economic Opportunity Tax Credit...................................................... EOTC-PIT 2 .00

3. High Technology Manufacturing Business ..................................................... EOTC-HTM 3 .00

4. WV Environmental Agricultural Equipment Credit.......................................... AG-1 4 .00

5. WV Military Incentive Credit........................................................................... J 5 .00

6. Neighborhood Investment Program Credit..................................................... NIPA-2 6 .00

7. Historic Rehabilitated Buildings Investment Credit (income producing)......... RBIC 7 .00
8. Residential Historic Rehabilitated Buildings Investment Credit
(not income producing) .................................................................................. RBIC-A 8 .00

9. Apprenticeship Training Tax Credit................................................................ ATTC-1 9 .00

10. Alternative-Fuel Tax Credit............................................................................. AFTC-1 10 .00

11. Farm to Food Bank Tax Credit...................................................................... 11 .00

12. Downstream Natural Gas Manufacturing Investment Tax Credit ................. DNG- 2 12 .00

13. Post Coal Mine Site Business Credit ........................................................... PCM-2 13 .00

14. Natural Gas Liquids ....................................................................................... NGL-2 14 .00

15. Donation or Sale of Vehicle to Quali ﬁed Charitable Organizations ............... DSV-1 15 .00

16. Small Arms And Ammunition Manufacturers Credit ....................................... SAAM-1 16 .00

17. West Virginia Jumpstart Savings Program Credit (Employer Use Only) ....... JSP-1 17 .00

18. Capital Investment in Child-Care Property Tax Credit ................................... CIP 18 .00

19. Operating Costs of Child Care Property Tax Credit ....................................... OCF 19 .00

20. Industrial Advancement Act Tax Credit .......................................................... 20 .00

21. TOTAL CREDITS — add all credits above. Enter on Form WV/IT-141, line 6 ......................................... 21 .00

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