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IT-141 WEST VIRGINIA FIDUCIARY INCOME TAX RETURN
REV 07/2023 (for resident and non-resident estates and trusts)
2023
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. Refundable Credit (Build WV) ............................................................................................................................ 12

13. Estimated payments/payments with extension of time ......................................................................................... 13 .00

14. Paid with original return (amended return only) .................................................................................................... 14 .00

15. Overpayment previously refunded or credited (amended return only) ................................................................. 15 .00

16. Total payments (sum of lines 11, 12, 13, and 14 minus line 15) ............................................................................ 16 .00

17. Balance of tax due (line 10 minus line 16) ............................................................................................................ 17 .00
18. Overpayment (if line 16 is larger than line 10,
enter amount) ............................................................. 18 .00

19. Amount of line 18 to be credited to next year’s tax 19 .00

*P35202301W* 20. Amount to be refunded (line 18 minus line 19) .... 20 .00
P35202301W
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    Schedule         WITHHOLDING FOR BENEFICIARIES AND 
      SB
    Form IT-141      NON-RESIDENT TAX PAID FOR WITHHOLDING 
                                                                                      2023
                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                                                                                     5.12%

2                                                                                     5.12%

3                                                                                     5.12%

4                                                                                     5.12%

5                                                                                     5.12%

6                                                                                     5.12%

7                                                                                     5.12%

8                                                                                     5.12%

9                                                                                     5.12%

10                                                                                    5.12%

TOTALS                                                                                5.12%

                                                                 *P35202302W*
                                                                 P35202302W
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SCHEDULE
B
F IT-141 WEST VIRGINIA FIDUCIARY MODIFICATIONS
2023
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)

*P35202303W*
P35202303W
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