NRW-2                 FROM SP                       Statement of West Virginia Income Tax
REV 09/2023                         Withheld for Nonresident Individual or Organization                               2023
                                                    Read Instructions
ORGANIZATION NAME AND MAILING ADDRESS                              NONRESIDENT’S NAME AND MAILING ADDRESS
Name (please type or print)                                        Name (please type or print)

Street or Post Office Box                                          Street or Post Office Box

City                                State       Zip                City                                         State Zip

West Virginia Identification Number Federal Identification Number  Social Security Number                       West Virginia Identification Number

Check one:                                      1. Income subject to withholding for nonresident as reported on 
                                                organization’s S Corporation, Partnership or Fiduciary Return   $        . 00
Trust      Estate         S-Corp    Partnership 2.  Amount of West Virginia tax withheld and refunded 
                                                (see instructions)                                              $        . 00
                                                    Taxable Year of Organization
Beginning                                                          Ending
                          MM        DD              YYYY                                   MM                   DD       YYYY
TO BE FILED IN THE ABSENCE OF FORM WV NRW-4, WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT

                                                                                           *P35022301W*
                                                                                           P35022301W

                                          WEST VIRGINIA NRW-2 INSTRUCTIONS
S-CORPORATIONS AND PARTNERSHIPS DO NOT NEED TO COMPLETE A WV NRW-2 IF THE REQUIRED WV K-1 OR WV 
K-1C HAS BEEN COMPLETED.
WHO MUST FILE: Every partnership, S-corporation, estate or trust (“organization”) deriving income or gain from West Virginia sources 
must complete a WV/NRW-2, provided a WV K-1 or K-1C has not been completed, for each NONRESIDENT partner, shareholder, or 
beneficiary, (“Non Resident Distributee”).
GENERAL: The WV NRW-2 provides a reporting mechanism for a partnership, S-Corporation, estate or trust (“organization”) to report the 
distributive share of gains and losses of NONRESIDENT owners or distributees (i.e. partners, shareholders, members, beneficiary, etc. 
who’s commercial domicile is located outside West Virginia). The Non Resident Distributees are liable for tax on their share of the income, 
whether distributed or not, and must include their share on their income tax return. Form WV NRW-2 and remittance must accompany the 
organization’s West Virginia income tax return when it is filed. This form may be copied or a facsimile made and distributed as follows:
(1)  one copy to be attached to the organization’s West Virginia tax return
(2)  one copy for the entity’s records
(3)  two copies must be furnished to each Non Resident Distributee from whom West Virginia income tax is withheld.
“FROM  SP”  CHECKED  -  INFORMATION  ONLY  NRW-2:  When the entity listed  in “Organization  Name”  submits the NRW-2 for 
information purposes, the entity must check the “From SP” box and include the “NON RESIDENT’S NAME” on Schedule SP. On copies 
furnished to each Non Resident Distributee the “From SP” box should not be checked.
WITHHOLDING: This page includes information concerning the entity reporting the information (including the name, address, identification 
number and type), information concerning the owner to which this information statement relates (including the name, address, and 
identification number) and a withholding statement.
TAXABLE YEARS: If the Non Resident Distributee’s taxable year is the same as the taxable year of the Organization, the Distributee 
is required to report the income and claim withholding on the annual West Virginia income tax return for that taxable year. If the taxable 
years are different, the Distributee reports the income and claims withholding tax credit on the annual West Virginia income tax return filed 
for the taxable year during which the Organization’s taxable year ended. A copy of this form must be attached to the Distributee’s 
annual return.
     Partnerships/S corporations                   Nonresident Corporations        Trusts and Nonresident Individuals 
              mail returns to                      mail returns to                 mail returns to
     West Virginia Tax Division                    West Virginia Tax Division      West Virginia Tax Division
              PO Box 11751                         PO Box 1202                     PO Box 1071
     Charleston, WV 25339-1751                     Charleston, WV 25324-1202       Charleston, WV 25324-1071