NRW-2: Statement of WV Income Tax Withheld for Nonresident Individual or Organization (Revision 2024-06)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Form NRW-2 reports a nonresident owner’s or beneficiary’s income subject to withholding and the amount of West Virginia tax withheld and refunded by a partnership, S corporation, estate, or trust. The supplied form is labeled 2024, not 2026.
Who files this form
Every partnership, S corporation, estate, or trust with income or gain from West Virginia sources must complete NRW-2 for each nonresident partner, shareholder, or beneficiary, provided a WV K-1 or WV K-1C has not been completed.
The form states that NRW-2 is to be filed in the absence of Form WV NRW-4, West Virginia Nonresident Income Tax Agreement. It also specifically says S corporations and partnerships do not need to complete NRW-2 if the required WV K-1 or WV K-1C has been completed.
What you'll need
Have the following information ready to complete NRW-2:
- The organization's name, mailing address, West Virginia identification number, federal identification number, and organization type.
- The nonresident's name, mailing address, Social Security number, and West Virginia identification number.
- The organization's taxable-year beginning and ending dates.
- Income subject to withholding for the nonresident, as reported on the organization's S corporation, partnership, or fiduciary return.
- The amount of West Virginia tax withheld and refunded requested on line 2.
NRW-2 and the remittance must accompany the organization's West Virginia income tax return. The nonresident must also attach a copy of NRW-2 to their annual return.
How to file
Type or print the names, complete the organization and nonresident information, select the organization type, and enter the taxable-year dates and amounts requested on lines 1 and 2.
File NRW-2 and the remittance with the organization's West Virginia income tax return. Distribute copies as follows:
- Attach one copy to the organization's West Virginia tax return.
- Keep one copy for the entity's records.
- Give two copies to each nonresident from whom West Virginia income tax was withheld.
The form lists these mailing addresses for returns:
Partnerships and S corporations
West Virginia Tax Division
PO Box 11751
Charleston, WV 25339-1751
Nonresident corporations
West Virginia Tax Division
PO Box 1202
Charleston, WV 25324-1202
Trusts and nonresident individuals
West Virginia Tax Division
PO Box 1071
Charleston, WV 25324-1071
Common mistakes
- Completing an unnecessary NRW-2: S corporations and partnerships do not need NRW-2 if the required WV K-1 or WV K-1C has been completed.
- Omitting required attachments: NRW-2 and the remittance must accompany the organization's return. A copy of NRW-2 must also be attached to the nonresident's annual return.
- Checking “From SP” on recipient copies: For an information-only NRW-2, the entity must check “From SP” and include the nonresident's name on Schedule SP. Do not check that box on copies furnished to the nonresident.
- Leaving out undistributed income: Nonresidents must include their share of income on their income tax return whether or not it was distributed.
Questions people ask
What is NRW-2 used for?
It lets a partnership, S corporation, estate, or trust report nonresident owners' or recipients' shares of gains and losses and provide withholding information.
Do nonresidents owe tax if the income was not distributed?
Yes. Nonresident recipients are liable for tax on their share of income whether distributed or not, and must include that share on their income tax return.
Which taxable year should the nonresident use to report income and claim withholding?
If the nonresident and organization have the same taxable year, the nonresident reports the income and claims withholding on the annual West Virginia return for that year. If their taxable years differ, the nonresident uses the taxable year during which the organization's taxable year ended.
Can the form be copied?
Yes. The instructions allow copies or a facsimile. Keep one copy for the entity's records, attach one to the organization's return, and furnish two to each nonresident from whom West Virginia income tax was withheld.