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4                                                                                                                                                                          4
5        IT-140 NRC                                         WEST VIRGINIA                                                                                                  5
6         REV 09/23                         NONRESIDENT COMPOSITE RETURN                                                                                                   6
7                                                                                                                                                                          7
8  Period                                                   Period                                                                            Amended                      8
9  Beginning:                 MM/DD/YYYY                    Ending:                                 MM/DD/YYYY                                Return                       9
10                                                                                                                                                                         10
11                                                                                                                                                                         11
12                            Name of S Corporation, partnership, estate, or trust                                                       FEIN                              12
13                                                                                                  A processing fee of                                                    13
14                                                                                                                                                                         14
15                                                                                                  $50.00                                                                 15
                                            Mailing Address                                         must be submitted                    Extended Due Date (MM/DD/YYYY)
16                                                                                                  with this return                                                       16
17                                                                                                                                                                         17
18                            City                          State                  ZIP Code                                              Telephone Number                  18
19                                                                                                                                                                         19
20 Entity Type    S Corp                    Partnership                            Estate or Trust                                                                         20
21                                                                                                                                                                         21
22                                                                                                                                                                         22
23 1. West Virginia Source Income as reported on S corporation, partnership, estate or trust return                                                                        23
24    for shareholder/partners who elect to be a member of the Nonresident Composite Group                                            1.                               .00 24
25                                                                                                                                                                         25
26 2. Tax Rate ...................................................................................................................... 2.                  0.0512           26
27                                                                                                                                                                         27
28 3. Total nonresident withholding tax due (line 1 multiplied by line 2) ...............................                             3.                               .00 28
29 4. West Virginia Income Tax Withholding Paid by Pass-Through Entity, estate or                                                                                          29
30    trust must equal line  3.  The entity to which  the Nonresident  Composite  relates  is 4.                                                                       .00 30
31    responsible for collection and remittance of all income tax due (§11-21-51a(b))                                                                                      31
32                                                                                                                                                                         32
33 5. Withholding tax due with original return (for amended returns only)  ............................ 5.                                                             .00 33
34                                                                                                                                                                         34
35 6. Amount withheld with the original return (for amended returns only) ............................ 6.                                                              .00 35
36 7. Composite return processing fee due. The composite processing fee is required by WV                                                                                  36
37    Tax Code (§11-21-51a) and must be submitted with your return. The $50 processing 7.                                                                 50.00            37
38    fee is the only money to be submitted with the IT-140NRC                                                                                                             38
39                                                                                                                                                                         39
         PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
40                                          PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS.                                                                         40
41 I authorize the Tax Division to discuss my return with my preparer               YES   NO                                                                               41
42                                                                                                                                                                         42
43 Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and                       43
   belief, it is true, correct and complete.
44                                                                                                                                                                         44
45                                                                                                                                                                         45
46 Signature of Officer/Partner or Member                   Print name of Officer/Partner or Member                                      Date                              46
47                                                                                                                                                                         47
48                                                                                                                                                                         48
49 Title                                                                           Email                                                 Business Telephone #              49
50                                                                                                                                                                         50
51                                                                                                                                                                         51
52 Signature of paid preparer                               Print name of Preparer                                                       Date                              52
53                                                                                                                                                                         53
54                                                                                                                                                                         54
55 Firm’s name and address                                                         Preparer’s Email                                      Preparer’s Telephone #            55
56                                                                                                                                                                         56
57                                                                                                                                                                         57
58             PREPARER’S EIN                                                                                                                                              58
59                                                                                                                                                                         59
60       Mail to:                                                                                                                                                          60
61       WV Tax Division                                                                                                                                                   61
62       P.O. Box 3694                                                                              *P31202201W*                                                           62
63       Charleston, WV 25336-3694                                                 1                P31202201W                                                             63
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                                                                   IT-140 NRC
INSTRUCTIONS                         WEST VIRGINIA COMPOSITE INCOME TAX RETURN

Nonresident individuals who are members of a Pass-Through Entity (shareholders in an S Corporation or partners 
in a Partnership) or beneficiaries of an Estate or Trust, that derives income from West Virginia sources may elect 
to be a member of a nonresident composite group. Nonresident shareholders/partners or beneficiaries of an 
Estate or Trust are not required to join this composite group.

A Nonresident Composite Return is a return filed by a Pass-Through Entity for its nonresident distributees who 
elect to be included in the nonresident composite group. 

PLEASE NOTE:  A $50 processing fee is required to be submitted with each composite return filed.

The Pass-Through Entity filing a composite return is responsible for maintaining a list, which must set forth the 
name, address, taxpayer identification number, and percent of ownership or interest in the Pass-Through Entity, 
of those nonresident individuals included in the composite return. 

The list should NOT be submitted with the composite return but should be made available to the WV 
State Tax Department upon request.

A Nonresident Composite Return need not be signed by the individuals electing to be in the composite group.  
The return must be signed by an officer of the S Corporation, an authorized partner of the Partnership, a trustee 
of the Trust, or the executor or administrator of the Estate filing the composite return. 

                      IT-140 NRC – FORM INSTRUCTIONS

Line 1:  For  filers  of  Partnership  or  S-Corp  returns,  The election to file a composite return does not prevent 
        enter the amount reported on your PTE-100          the nonresident shareholder/partner or beneficiary from 
        line  7,  column A.  Fiduciary  filers  use  Line  6  filing a West Virginia individual tax return, Form IT-140.  
        of  Schedule A,  Column F  as  it  pertains to  a  This return is required if the nonresident has taxable 
        Nonresident Composite Group.                       income  from any other West Virginia  source. If an 
                                                           individual return is filed by the nonresident shareholder/
Line 3: Multiply the amount on line 1 by the tax rate on   partner or beneficiary, it must include the West Virginia 
        line 2 and enter here. For Fiduciary filers, this  income derived from the Pass-Through Entity filing this 
        amount should equal Schedule A, Column H as        composite return. The nonresident shareholder/partner 
        it pertains to a Nonresident Composite Group.      or beneficiary may claim the West Virginia income tax 
Line 4:  Line 4: Enter the amount reported on your PTE-    withheld on their behalf by the Pass-Through Entity, as 
        100,line 7 Column B or IT-141, Line 9. Please      shown on their NRW-2 or WVK-1.

        note: the Estate, Trust or Pass-Through Entity     Payment of the Composite Return Processing Fee can 
        filing  this  Nonresident  Composite  Return  is   be paid by check, certified funds, or credit/debit card. 
        required to  pay this nonresident withholding      Visit our website tax.wv.gov for payment options.
        tax with their PTE-100 or IT-141 return. A copy 
        of Schedule  SP as submitted  with the PTE-        PLEASE  NOTE:  THE $50 COMPOSITE  RETURN 
        100 filed by the S Corporation or Partnership      PROCESSING FEE IS THE ONLY PAYMENT TO BE 
        indicating  which shareholders/ partners           MADE WITH THIS RETURN. THE PASS-THROUGH 
        elected to be part of the composite return must    ENTITY IS  RESPONSIBLE FOR  PAYING  THE 
        be submitted with the IT-140NRC return.            NONRESIDENT WITHHOLDING  TAX WITH THEIR 
                                                           FORM PTE-100.
Line 5:  Enter the amount of withholding  tax due 
        previously reported (amended returns only).        Contact the Taxpayer Services  at (304) 558-3333 or 
                                                           1-800-982-8297  (toll-free within West  Virginia)  if  you 
Line 6:  Enter the amount of withholding tax paid and/     need additional information.
        or withheld as previously reported (amended 
        returns only).

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