NRW-3: Information Report of 761 Non-partnership Ventures (Revision 2021-07)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Form NRW-3 is an information report for unincorporated organizations that have elected under Internal Revenue Code Section 761 not to be treated as partnerships for federal income tax purposes. It reports the organization’s fixed or determinable gains, profits, and
Who files this form
An unincorporated organization must file WV/NRW-3 if it elected under Internal Revenue Code § 761 not to be treated as a partnership for federal income tax purposes.
The organization must report its fixed or determinable gains, profits, and income, along with the names, addresses, and taxpayer identification numbers of people receiving those amounts from the venture.
When it's due
For this edition, used for tax year 2026, the printed deadline is “on or before February 28, of the preceding year.” The form does not specify a calendar year for that deadline.
What you'll need
Gather the information requested on the form:
- The organization’s name, mailing address, West Virginia identification number, and federal identification number.
- The recipient’s name, mailing address, West Virginia identification number, and Social Security number.
- The organization’s fixed or determinable gains, profits, and income.
- The fixed or determinable gains, profits, or income received by the recipient.
- The recipient’s resident or nonresident status.
- The beginning and ending dates of the organization’s taxable year.
How to file
Complete WV/NRW-3, typing or printing the names and checking either resident or nonresident. Enter the requested identification numbers, income amounts, and taxable-year dates.
Send the form to:
West Virginia State Tax Department
Tax Account Administration Division
PO Box 1202
Charleston, WV 25324-1202
The organization must also furnish a duplicate copy to each member. That copy must be attached to the member’s West Virginia Personal Income Tax Return.
Questions people ask
What is WV/NRW-3 used for?
It reports information about an unincorporated organization that elected under Internal Revenue Code § 761 not to be treated as a partnership for federal income tax purposes.
What income amounts does the form request?
It requests the organization’s fixed or determinable gains, profits, and income, and the amount received by the recipient.
Does each member need a copy?
Yes. The organization must furnish a duplicate copy to each member to attach to the member’s West Virginia Personal Income Tax Return.
Which taxable-year dates should be entered?
Enter the beginning and ending dates of the organization’s taxable year in the month, day, and year fields.