Schedule A: Nonresidents/Part-Year Residents Schedule of Income (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Schedule A is part of West Virginia Form IT-140 for nonresidents and part-year residents. It reports federal income and adjustments, income during West Virginia residency, and West Virginia source income during nonresident periods to calculate West Virginia income and tax. It als
Who files this form
The 2025 Schedule A for Form IT-140 is for nonresidents and part-year residents only. It reports income and calculates West Virginia tax for these filers.
Part-year residents must enter the beginning and ending dates of their West Virginia residency in MM/DD/YYYY format.
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 considered a West Virginia resident and must file Form IT-140 as a resident.
What you'll need
- Federal return: Column A asks for amounts from your federal return.
- Withholding documents: Line 1 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 2025.
- Form IT-140: Part I uses amounts from lines 1 and 7 of this form.
- Military order and DD2058: If you select the active military option in Part II, you must enclose both documents.
You will also need your West Virginia residency dates, if applicable, and income and adjustment amounts for the columns that apply to you.
Common mistakes
- Completing Part II without meeting every eligibility condition. The form says to complete it only if all three listed conditions were true for 2025.
- Overlooking the Pennsylvania and Virginia residency warning. Non-military, domiciliary residents of either state who spent more than 183 days in West Virginia must file Form IT-140 as West Virginia residents.
- Leaving out military documents. The active military option in Part II requires you to enclose a military order and DD2058.
Questions people ask
What goes in each income column?
Column A is for amounts from your federal return. Column B is for all income during your West Virginia residency period. Column C is for 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, on line 24. Add line 25, income subject to West Virginia tax but exempt from federal tax, to get line 26. Carry line 26 to Part I, line 2.
How does Part I calculate my tax?
Apply the tax rate schedule on page 35 to Form IT-140, line 7, to get tentative tax. Divide Part I, line 2, by line 3, round to four decimal places, and multiply by tentative tax on line 1. Enter the result on Part I, line 4, and Form IT-140, line 8.
What are the three eligibility conditions for Part II?
All three must have been true for 2025:
- You were a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia, or a military member assigned to active duty in 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.
Where do I report the withholding total from Part II?
Add line 6, Columns A and B, and enter the total on Part II, line 7. Report that amount on Form IT-140, line 15.