IT-141: Fiduciary Income Tax Return (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form IT-141 is the 2025 West Virginia Fiduciary Income Tax Return for estates and trusts. It reports federal taxable income, West Virginia income adjustments, tax, credits, payments, and any balance due or overpayment, along with beneficiary income and withholding.
What you'll need
Have the following information and records ready, as applicable:
- Federal return information: Line 23 of federal Form 1041 or line 11 of Form 1041-QFT supplies the federal taxable income for line 1.
- Estate or trust details: Name, FEIN, trustee or executor name, address, and filing period. The form also asks for the decedent’s date of death and Social Security number.
- Beneficiary details: Names, addresses, Social Security numbers, West Virginia filing methods, shares of West Virginia income, and withholding amounts for Schedule SB. Attach additional copies as needed.
- Income and payment records: Information for fiduciary additions and subtractions, tax withheld, estimated payments, and payments made with an extension.
- Credit schedules: To claim a tax credit on the Tax Credit Recap Schedule, enclose that schedule and the appropriate credit calculation schedules or forms.
- Qualified business income deduction documentation: Schedule NR, line 20, requires a copy of IRS Form 8995 or 8995-A.
- Bank details for direct deposit: Account type, routing number, and account number.
Common mistakes
- Incorrect bank information: Review your account details for accuracy. The form warns that incorrect information may result in a $15.00 returned payment charge.
- Missing credit attachments: The Tax Credit Recap Schedule and the appropriate credit calculation schedules or forms must be enclosed to claim a tax credit.
- Completing lines that should be skipped: A simple trust with no taxable income must omit lines 5–7 of the return and Column II of Schedule B.
- Overlooking the decedent’s final individual return: The form states that a final individual return must be filed for the decedent.
Questions people ask
Where do I get the federal taxable income amount for line 1?
Use line 23 of federal Form 1041 or line 11 of Form 1041-QFT.
Who completes Schedule NR, Part I?
Part I is for nonresident estates and trusts only. It has separate columns for amounts reported on the federal return and amounts allocated to West Virginia.
Can I apply an overpayment to next year’s tax?
Yes. Enter the amount you want credited to next year’s tax on line 19. Line 20 is the amount to be refunded, calculated as line 18 minus line 19.
Can I receive my refund by direct deposit?
The form provides a direct deposit option for a checking or savings account. Enter your routing and account numbers and review them for accuracy.