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NRW4 REV. 02/2021West Virginia Nonresident Income Tax Agreement Read Instructions on Reverse SideWest Virginia State Tax DepartmentPart I ORGANIZATION NAME AND MAILING ADDRESSNONRESIDENT NAME AND.

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The withholding tax rate is 6.5% of distributions of West Virginia source income (whether actual or deemed distributions). The amount of tax withheld and remitted by the organization is allowed as a credit against the distributee's West Virginia income tax liability for that taxable year.

The withholding tax rate is 6.5% of distributions of West Virginia source income (whether actual or deemed distributions).

Special Nonresidents: A special nonresident is an individual who is a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia (reciprocity states) for the entire taxable year and whose only source of West Virginia income was from wages and salaries.

The bill contains provisions for additional annual personal income tax rate cuts in future years beginning as early as 2025 to the extent that actual State revenue growth exceeds consumer inflation. These triggers put West Virginia on a pathway toward complete elimination of the personal income tax.

West Virginia has state tax reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia.

Nonresident aliens are generally subject to U.S. income tax only on their U.S. source income. They are subject to two different tax rates, one for effectively connected income, and one for fixed or determinable, annual, or periodic (FDAP) income.

Nonresidents are taxed only on income received from West Virginia sources. Part-year residents are taxed on all income received while a resident plus income received from West Virginia sources during the portion of the year the taxpayer was a nonresident.

West Virginia has a graduated individual income tax, with rates ranging from 3.00 percent to 6.50 percent. There are also jurisdictions that collect local income taxes. West Virginia has a 6.50 percent corporate income tax rate and permits local gross receipts taxes.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232