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5       SCHEDULE                                        NONRESIDENT                                                                                                          5
           NR
6       F඗කඕ IT-141         INCOME, ALLOCATION, AND CALCULATIONS                                                                                                             6
         PART I – NONRESIDENT INCOME AND ALLOCATION 
7                                                                                                               (To be completed by nonresident estates and trusts only)2023 7
   INCOME                                                                                                       COLUMN I                   COLUMN II
8                                                                                                           REPORTED ON FEDERAL RETURN ALLOCATED TO WEST VIRGINIA            8
9                                                                                                                                                                            9
10 1.     Interest income (includes QFT)....................................................                1            .00           1                                .00  10
11                                                                                                                                                                           11
12 2.     Dividends (includes QFT).............................................................             2            .00           2                                .00  12
13                                                                                                                                                                           13
14 3.     Business income or loss .............................................................             3            .00           3                                .00  14
15                                                                                                                                                                           15
16 4.     Capital gain or loss (includes QFT)..............................................                 4            .00           4                                .00  16
17                                                                                                                                                                           17
18 5.     Rents, royalties, partnerships, other estates and trusts, etc. ......                             5            .00           5                                .00  18
19                                                                                                                                                                           19
20 6.     Farm income or loss.....................................................................          6            .00           6                                .00  20
21                                                                                                                                                                           21
22 7.     Ordinary gain or loss....................................................................         7            .00           7                                .00  22
23                                                                                                                                                                           23
24 8.     Other income (state nature of income) ___________________ .                                       8            .00           8                                .00  24
25                                                                                                                                                                           25
26 9.     Total income (add lines 1 through 8) ...........................................                  9            .00           9                                .00  26
27                                                                                                              COLUMN I                   COLUMN II                         27
28 DEDUCTIONS                                                                                               REPORTED ON FEDERAL RETURN ALLOCATED TO WEST VIRGINIA            28
29                                                                                                                                                                           29
30 10.  Interest........................................................................................... 10           .00           10                               .00  30
31                                                                                                                                                                           31
32 11.  Taxes (includes QFT) ...................................................................            11           .00           11                               .00  32
33                                                                                                                                                                           33
34 12.  Fiduciary fees (includes QFT).......................................................                12           .00           12                               .00  34
35                                                                                                                                                                           35
36 13.  Charitable deduction......................................................................          13           .00           13                               .00  36
37                                                                                                                                                                           37
38 14.  Attorney, accountant, and return preparer fees (includes QFT) ...                                   14           .00           14                               .00  38
39                                                                                                                                                                           39
40 15.  A. Other deductions (see instructions for QFT)............................                          15A          .00           15A                              .00  40
41                                                                                                                                                                           41
42     B. Net operating loss deduction ...................................................                  15B          .00           15B                              .00  42
43                                                                                                                                                                           43
44 16.  Total (sum of lines 10 through 15).................................................                 16           .00           16                               .00  44
45                                                                                                                                                                           45
46 17.  Adjusted total income or loss (line 9 minus line 16) .....................                          17           .00           17                               .00  46
47                                                                                                                                                                           47
48 18.  Income distribution deduction........................................................               18           .00           18                               .00  48
49                                                                                                                                                                           49
50 19. Estate tax deduction including certain generation-skipping taxes                                     19           .00           19                               .00  50
51                                                                                                                                                                           51
   20. Quali fied business income deduction. 
52       Attach copy of IRS Form 8995 or 8995-A .....................................                       20           .00           20                               .00  52
53                                                                                                                                                                           53
54 21.  Federal exemption.........................................................................          21           .00           21                               .00  54
55                                                                                                                                                                           55
56 22.  Total deductions (sum of lines 18 through 21)..............................                         22           .00           22                               .00  56
57                                                                                                                                                                           57
58 23.  Taxable income of  fiduciary (line 17 minus line 22).......................                          23           .00           23                               .00  58
59                                                                                                                                                                           59
60 SCHEDULE NR NONRESIDENT INCOME, ALLOCATION, AND CALCULATIONS                                                                                                              60
61 Continues on next page                                                                                                                                                    61
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5  SCHEDULE    NONRESIDENT INCOME, ALLOCATION, AND                                                                                                                                         5
6     NR                                                                                                                                                                                   6
   F඗කඕ IT-141 CALCULATIONS 
7                                                                                                                                                        2023                              7
8              PART II – CALCULATION OF WEST VIRGINIA TAX                                                                                                                                  8
9                                                                                                                                                                                          9
10 24.  West Virginia taxable income (page 1, line 4)................................................................................................ 24                               .00 10
11                                                                                                                                                                                         11
12 25.  Tentative tax (apply rate schedule to amount on line 24)..............................................................................        25                               .00 12
13 26.  Income percentage (carry to four decimal places)     =       WV income (line 23, col. II)                                                                                          13
14                                                                                                  Federal income (line 23, col. I)                  26                             ●     14
15                                                                                                                                                                                         15
16 27.  West Virginia tax (line 25 times line 26) – enter here and on page 1, line 5..................................................                27                               .00 16
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