IT-140 Schedule A: Nonresidents Part Year Residents Schedule (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Form IT-140 Schedule A is the 2024 income schedule for nonresidents and part-year residents. It separates federal income, income during West Virginia residency, and West Virginia source income during nonresident periods, and calculates West Virginia tax. It also inc
Who files this form
The 2024 Schedule A is for nonresidents and part-year residents only. Part-year residents enter the beginning and ending dates of their West Virginia residency.
Part II has special eligibility rules. Complete it only if all three statements were true for 2024:
- You were a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia, or an active-duty military member assigned to West Virginia whose domicile was outside West Virginia.
- Your only West Virginia source income was wages and salaries.
- Your employer withheld West Virginia income tax from those wages and salaries.
If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, the form says you are also a West Virginia resident and must file Form IT-140 as a resident.
What you'll need
- Your federal return: Schedule A asks for federal income and adjustment amounts.
- Withholding documents: The form refers to these for wages, salaries and tips. Part II also asks for West Virginia wages and the West Virginia tax withheld from them in 2024.
- Form IT-140: Part I uses amounts from lines 1 and 7 of this form.
- Military order and DD2058: You must enclose these if you select the active-military option in Part II.
You will also need your West Virginia residency dates if you were a part-year resident. Part II has spaces for the primary taxpayer’s and spouse’s Social Security numbers, and asks Pennsylvania and Virginia residents for the number of days spent in West Virginia.
Common mistakes
- Completing Part II without meeting all three eligibility conditions. The form says to complete this section only if all three were true for 2024.
- Overlooking the Pennsylvania and Virginia residency warning. Non-military, domiciliary residents of those states who spent more than 183 days in West Virginia must file Form IT-140 as West Virginia residents.
- Leaving out required military documents. The active-military option requires you to enclose your military order and DD2058.
Questions people ask
What goes in each income column?
Column A is the amount from your federal return. Column B is all income during your period of West Virginia residency. Column C is West Virginia source income during your nonresident period.
How do I calculate total West Virginia income?
On line 23, subtract total adjustments on line 22 from total income on line 14 in each column. Add line 23, Columns B and C, to get line 24. Add income subject to West Virginia tax but exempt from federal tax on line 25. Enter the total on line 26 and on Part I, line 2.
How does Part I calculate the tax?
For line 1, apply the appropriate tax rate schedule on page 35 to Form IT-140, line 7. Divide Part I, line 2 by line 3, round to four decimal places, and multiply by line 1. Enter the result on Part I, line 4 and Form IT-140, line 8.
Where does the withholding total from Part II go?
Add the amounts on Part II, line 6, Columns A and B. Enter the total on Part II, line 7 and report it on Form IT-140, line 15.