West Virginia State Tax Department Issues Personal Income Tax Tip #3:

What Form to Use

In early January, the West Virginia State Tax Department issued the 2008 West Virginia personal income tax forms and instructions booklets. Each booklet contains various forms needed for taxpayers to accurately complete a personal income tax return.

Use Form IT-140 Resident if you are a resident who:

Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or
Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state.

Use Form IT-140 Part-Year Resident if you are an individual who changed his/her residence either:

From West Virginia to another state, or
From another state to West Virginia during the taxable year.

Use Form IT-140 Full Year Nonresident if you are an individual who is:

A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia; or
A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia.

Use Form IT-140NRS Special Nonresidents if:

You were not a part-year resident of West Virginia; and
You were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and

Your only source of West Virginia income was from wages and salaries.

Use Form IT-140NRC Composite Return if you meet the following description:

Nonresident individuals who are partners in a partnership, shareholders in an S-corporation or beneficiaries of an estate or trust who derive income from West Virginia sources may elect to file a nonresident composite income tax return, Form IT-140NRC. A $50 processing fee is required for each composite return filed.

If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return.

All of the above tax forms are available at our Taxpayer service locations, local libraries, at some local post offices, and online at http://www.wvtax.gov/.

For additional information on tax credits and personal income tax tips, please visit our web site at http://www.wvtax.gov/.

*Note this is the third in a series of personal income tax filing tips from the West Virginia State Tax Department.