IT-140 NRC: West Virginia Nonresident Composite Return (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form IT-140 NRC is West Virginia’s Nonresident Composite Return, filed by an S corporation, partnership, estate, or trust for nonresident individuals who elect to join a composite group. It reports West Virginia source income, nonresident withholding tax due and paid, and a $50 c
Who files this form
The IT-140 NRC is filed by a pass-through entity, estate, or trust for eligible nonresident individuals who elect to join a composite group.
Eligible individuals include:
- Shareholders in an S corporation.
- Partners in a partnership.
- Beneficiaries of an estate or trust.
The entity must derive income from West Virginia sources. Joining the composite group is optional for these nonresident individuals.
What you'll need
- Entity information: Name, FEIN, mailing address, telephone number, entity type, and tax period.
- Income and withholding records: Your PTE-100 or IT-141 and the applicable schedules used to complete the income and withholding lines.
- Required attachment: A copy of Schedule SP submitted with the PTE-100, or Schedule SB submitted with the IT-141, showing who elected to join the composite group.
- For an amended return: The withholding tax due and the amount paid or withheld as previously reported.
Keep a list of the participating nonresident individuals, including each person's name, address, taxpayer identification number, and ownership or interest percentage. Do not attach this list. Make it available to the WV Tax Division upon request.
How to file
- Enter the entity information and tax period.
- For a partnership or S corporation, enter PTE-100 line 7, column A on line 1. Fiduciary filers use Schedule A, line 6, column F for the nonresident composite group.
- Multiply line 1 by the printed tax rate of 0.0482 and enter the result on line 3.
- On line 4, enter PTE-100 line 7, column B, or IT-141 line 9. Line 4 must equal line 3. Pay the nonresident withholding tax with the PTE-100 or IT-141, not with this composite return.
- Complete lines 5 and 6 only for an amended return. Attach the required copy of Schedule SP or Schedule SB.
- Have the return signed by an S corporation officer, authorized partner, trustee, or estate executor or administrator, as applicable. Participating individuals do not need to sign.
- Submit the $50 processing fee with each composite return. Payment options include check, certified funds, or credit/debit card. Visit tax.wv.gov for payment options.
Mail the return to:
WV Tax Division
P.O. Box 3694
Charleston, WV 25336-3694
Common mistakes
- Sending withholding tax with this return: The $50 composite return processing fee is the only payment to make with this return. Nonresident withholding tax is paid with the entity's PTE-100 or IT-141.
- Leaving out the processing fee: A $50 fee is required with each composite return filed.
- Submitting the participant list: Keep the list in your records and provide it only if the WV Tax Division requests it. This is separate from the required Schedule SP or Schedule SB attachment.
- Using incorrect payment account information: Review account information for accuracy. Incorrect information may result in a $15 returned payment charge.
Questions people ask
Do eligible nonresidents have to join the composite group?
No. Nonresident shareholders, partners, and beneficiaries may elect to join, but they are not required to do so.
Does joining the composite group prevent someone from filing an individual West Virginia return?
No. An individual return is required if the nonresident has taxable income from another West Virginia source. If an individual return is filed, it must also include the West Virginia income from the entity filing the composite return. The individual may claim withholding paid on their behalf, as shown on their NRW-2 or WVK-1.
Do all participants have to sign the composite return?
No. The return must be signed by an officer of the S corporation, an authorized partner, a trustee, or the estate's executor or administrator, as applicable.
Where can I get additional information?
Contact Taxpayer Services at (304) 558-3333 or 1-800-982-8297. The second number is toll-free within West Virginia.