NRW-4: Nonresident Income Tax Agreement (Revision 2024-02)
West Virginia · WV Tax Division · Used for tax years 2026
Form NRW-4 is a West Virginia agreement for nonresident individuals, corporations, or partnerships to avoid income tax withholding by an organization distributing West Virginia source income. The nonresident agrees to timely file West Virginia income tax returns, report their sha
Who files this form
Complete Form NRW-4 if you are a nonresident individual, corporation, or partnership receiving West Virginia source income from a partnership, S corporation, estate, trust, or limited liability company and you want that organization not to withhold West Virginia income tax.
For this purpose, a corporation is a nonresident if its commercial domicile is in another state. File a separate agreement with each organization from which you receive West Virginia source income if you want to avoid withholding by each organization.
When it's due
For tax year 2026, complete and file the agreement with the organization on or before the last day of the organization’s taxable year. The form does not print a specific calendar date for this deadline.
What you'll need
Have the information requested on the form ready:
- The organization’s name, mailing address, West Virginia identification number, and federal identification number.
- Your name, mailing address, Social Security number or federal identification number, and spouse’s Social Security number, as requested.
- The organization type and nonresident type.
- Both parties’ taxable years, including fiscal-year ending dates if applicable.
- The organization’s state of commercial domicile and your state of residence or commercial domicile.
- The city and state of the IRS service center where each party’s federal return is filed.
The agreement also requires a signature, printed name, date, and mailing address if different from the address above.
How to file
- Complete Part I with the organization’s information and your nonresident information. Check only one organization type.
- Sign and date Part II. By signing, you agree to timely file the applicable West Virginia income tax return, Form IT-140, CIT-120, or PTE-100, report the covered West Virginia income or gain, and pay any tax due.
- File the completed agreement with the organization that distributes the West Virginia source income to you.
The organization may copy the form or use a facsimile. One copy is filed with its West Virginia income tax return, one is retained by the organization, and one is provided to the nonresident distributee.
The text does not provide a mailing address or an e-filing method for this agreement.
Common mistakes
- Completing Part III when starting the agreement. The form warns that Part III is only for revoking an agreement.
- Checking more than one organization type. Part I says to check only one.
- Skipping the instructions. The front of the form directs you to read the instructions on the reverse side.
Questions people ask
Does this agreement remove my obligation to pay West Virginia income tax?
No. You agree to timely file the applicable West Virginia income tax return, include the covered West Virginia income or gain, and pay any income tax due.
When does the agreement take effect, and how long does it last?
It first applies to the organization’s taxable year in which the organization receives a properly executed agreement. It remains in effect until you or the Tax Commissioner revoke it.
How do I revoke the agreement?
Complete the form’s revocation section and file it with the organization through which you receive West Virginia source income. Revocation first applies to the organization’s taxable years that begin after the revocation is filed with that organization.
Can the Tax Commissioner revoke my agreement?
Yes. The Tax Commissioner may revoke it if you fail to file a West Virginia income tax return for more than 60 days after its due date, including authorized filing extensions, or fail to timely pay West Virginia income tax for a year covered by the agreement.