EXTENSION OF TIME
                                        TO FILE BUSINESS FRANCHISE TAX
                                        AND INFORMATION RETURNS

  NOTE:  This form is to be used for requesting an extension of time to file the S Corporation, Partnership and/or Business
  Franchise Tax Return and for making tentative payments for the pass through entities and the nonresident withholding tax.  This
  form is not a substitute for filing the annual tax returns.

  WHO MAY FILE -  Any S-Corporation or Partnership, including the Business Franchise Tax, and any Estate or Trust needing
  an extension of time to file the West Virginia Income/Business Franchise Tax Return (form WV/SPF-100) or the West Virginia
  Fiduciary Income Tax Return (Form IT-141) and expects to owe tax must file Form WV/NRW-1.  Any taxpayer granted an
  extension of time to file a federal return is granted the same extension of time to file their West Virginia return.  An extension
  of time for filing does not extend the time for payment.  To avoid interest and additions to tax for late payment, use this return
  to make a tentative payment pending the filing of your annual return.

  PAYMENT OF NONRESIDENT WITHHOLDING TAX  -  West Virginia tax law (Code §11-21-71a) requires S Corporations,
  Partnerships and Fiduciaries to withhold income tax on distributions of West Virginia source income (whether actual or deemed
  distributions) to nonresident shareholders, partners and beneficiaries.  The withholding tax rate is 4%.

  The nonresident withholding tax is due and payable with this request.  You must remit by the unextended due date, 90% of
  the nonresident withholding tax due for the taxable year or 100% of the tax paid for the prior taxable year, if the prior tax year
  was a full 12 months and tax was paid.  If the balance due on your annual return is paid by the last day of your extension and
  the amount due is 10% or less of the tax due for the taxable year, no additions to tax will be imposed on the balance remitted.
  Overpayments may be refunded or credited to next year’s withholding.

  WHEN TO FILE – An S Corporation’s annual West Virginia Income/Business Franchise Tax return is due on or before the
  fifteenth day of the third month following the close of the taxable year.  A Partnership’s annual West Virginia Income/Business
  Franchise Tax return is due on or before the fifteenth day of the fourth month following the close of the taxable year.

  HOW AND WHERE TO FILE – Payment of any tax balance due may be made by completing form WV/NRW-1 below,  detaching
  and mailing to:
                                        West Virginia State Tax Department
                                            Internal Auditing Division
                                             P. O. Box 11751
                                        Charleston, West Virginia  25339-1751

                                  Make check payable to:  West Virginia State Tax Department

  CLAIMING OF TENTATIVE PAYMENT – A tentative payment made by filing form WV/NRW-1 must be claimed on line 12 of your
  West Virginia Income/Business Franchise Tax return (Form WV/SPF-100).
                                                                                                                         PAGE  39
                ➪                    ➪                                  ➪                                 ➪
                  DETACH HERE                                                             DETACH HERE
  WV/NRW-1                        EXTENSION OF TIME TO FILE INFORMATION RETURNS                           WEST VIRGINIA
  (Rev. 5/07)                                                                                          STATE TAX DEPARTMENT
        1.  TYPE OF ORGANIZATION:          PARTNERSHIP FILING          ESTATE OR TRUST                        S CORPORATION FILING
➪        (CHECK ONLY ONE)               FORM WV/SPF-100                 FILING FORM IT-141                 FORM WV/SPF-100

D                                                                      -
E         2.  TAXABLE YEAR ENDING MM DD YEAR                  FEIN
T NAME & ADDRESS
                                                             3. ENTER EXTENSION DATE REQUESTED
A                                                                                                MM    DD  YEAR
C
H                                                            4.  FIDUCIARY INCOME TAX DUE                                           00
                                                             5.  NONRESIDENT WITHHOLDING TAX DUE                                    00
H
E                                                            6.  BUSINESS FRANCHISE TAX DUE                                         00
R                                                            7.  TOTAL TAX DUE (add Lines 4 through 6)                           00
E

➪

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