Form It 140 Nrc PDF Details

The Nuclear Regulatory Commission (NRC) has released a draft of Form IT-140, "Notice of hearing and request for written submissions." The form is used to notify individuals and entities about a pending hearing, as well as to request written submissions from interested parties.Comments are due by September 2, 2019. The NRC is requesting public input on the draft form, and wants to know if there are any specific changes that should be made. Comments can be submitted online or by mail. Instructions on how to submit comments are included in the draft form. This is an important opportunity for members of the public to provide feedback on the proposed form. Comments will help the NRC make any necessary modifications before it becomes final. So please take a few minutes to read over the draft and share your thoughts.

QuestionAnswer
Form NameForm It 140 Nrc
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other names2010, VIRGINIA, IT-140NRC, nrc form fill up

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Direct
Deposit of Refund

IT-140 NRC

REV 04-11

West Virginia Nonresident COMPOSITE Income Tax Return

Period

 

Period

 

Beginning:

 

Ending:

 

MM-DD-YYYY

MM-DD-YYYY

 

 

Amended Return

Name of S Corporation, partnership, estate, or trust

Mailing Address

A processing fee of

$50.00

FEIN

MM-DD-YYYY

Extended Due Date

 

 

 

City

 

State

Zip Code

 

 

 

 

 

 

 

 

Entity Type

 

 

S Corp.

 

Partnership

 

Estate or

 

 

 

 

 

 

 

 

 

 

 

Trust

 

 

 

 

 

 

 

 

must be submitted

 

with this return

Telephone Number

 

1.

Total West Virginia Source Income as reported on S corporation, partnership, estate

1

.00

 

or trust return

 

 

2.

Tax (line 1 multiplied by 6.5%)

2

.00

 

3.

Composite Return Processing Fee

3

50.00

 

 

 

4.

Total Taxes and Fees Due (line 2 plus line 3)

4

.00

 

 

 

 

5.

West Virginia Income Withheld - You must complete the IT-140NRCW West Virginia

5

.00

 

Nonresident Composite Withholding Tax Schedule to support this amount.

 

 

6.

Estimated Tax Payments and payments made with extensions of time

6

.00

 

 

 

 

 

 

 

7.

Total amount from Credit Recap Schedule

7

.00

 

 

 

 

8.

Payment Made With Original Return (Amended Return Only)

8

.00

 

 

 

9. Sum of Payments (add lines 5 through 8)

9

.00

 

 

 

10. Overpayment previously refunded or credited (Amended Return Only)

10

.00

 

 

 

11. Balance Due the State (subtract line 9 from line 4)

11

.00

 

* * * Enclose pa ym e nt but do N OT at t a ch!

 

 

12. Overpayment (subtract line 4 from line 9)

12

.00

 

 

 

13. Credit to Next Year’s Estimated Tax

13

.00

 

 

 

14. Refund (subtract line 13 from line 12)

14

.00

 

 

 

 

CHECKING

SAVINGS

ROUTING NUMBERACCOUNT NUMBER

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowl- edge and belief it is true, correct, and complete. If prepared by a person other than the taxpayer, his certiication is based on all information of which he

has any knowledge.

Signature of partner, corporate oficer, trustee, executor, or administrator

 

Title

Date

 

 

 

 

Signature of preparer other than above

Date

Address

Title

 

MAIL TO:

 

Charleston, WV 25336-3694

*p31201001w*

 

 

 

REFUND

 

 

 

BALANCE DUE

 

 

WV State Tax Department

WV State Tax Department

 

 

 

Preparer’s EIN

P.O. Box 1071

 

P.O. Box 3694

 

 

Charleston, WV 25324-1071

 

 

1

IT-140 NRC

INSTRUCTIONS WEST VIRGINIA COMPOSITE INCOME TAX RETURN

Nonresident individuals who are partners in a partnership, shareholders in a S-corporation, or beneiciaries of an estate or trust, that derives income from West Virginia sources may elect to ile a composite non-resident income tax return upon payment of a $50 processing fee for each composite return iled.

A composite return is a return iled by a pass-through entity for its nonresident distributees who consent to be

included in the composite return.

The pass through entity iling a composite return is responsible for maintaining a list, which must set forth the name, address, taxpayer identiication number, and percent of ownership or interest in the pass-through entity,

of those nonresident individuals included in the composite return. The list should NOT be submitted with the

composite return, but should be made available to the WV State Tax Department upon request.

There is no requirement that all nonresident distributees join in iling a composite return.

When determining the amount of tax due, West Virginia taxable income is determined as if there is only one taxpayer. No personal exemptions are allowed and tax must be calculated using the 6.5% rate of tax.

If claiming WV withholding transfer the information requested from Schedule K-1(s) or WV/NRW-2(s) to the IT- 140NRC-W and attach to the 140NRC. If you are claiming withholding and do not attach the IT-140NRC-W with

your return, we will send your 140NRC back to you as incomplete. Do not submit your Schedule K-1(s) or WV/ NRW-2 with your return. You MUST maintain a copy of the other state(s) return in your iles.

A composite return need not be signed by the individuals included in the return. It must be signed by a partner of the partnership, an oficer of the S-corporation, a trustee of the trust, or the executor or administrator of the estate, iling the composite return.

The pass-through entity iling the return is responsible for collection and remittance of the income tax shown due

on the return.

An election to ile a composite return does not prevent the nonresident from iling his or her separate nonresident

return, FORM IT-140NR/PY, and such return is required if the nonresident has taxable income from any other

West Virginia source. If a separate return is iled, the nonresident must include in that return the West Virginia income the nonresident derives from the pass-through entity iling the composite return and may claim credit for

his or her share of West Virginia income tax remitted with the composite return (Line 16 Credit Recap Schedule).

Payment of tax can be paid by check, certiied funds, or credit/debit card. If payment is by credit/debit card, call 1-800-2PAYTAX or access on the internet at www.oficialpayments.com as provided by Oficial Payments

Corporation, a private credit card payment services provider. A convenience fee of 2.5% will be charged to the

card by the provider. The State receives no part of the fee. Once the transaction is complete, a conirmation

number bill be given to show the payment was received.

Contact the Taxpayer Services Division at (304) 558-3333 or 1-800-982-8297 (toll-free within West Virginia) if you need additional information.

2

IT-140 NRC-W

2010 West Virginia Non Resident Composite

Withholding Tax Schedule

 

 

Do NOT send K-1s and/or WV/NRW-2s with your return.

Enter WV withholding information below.

PRIMARY LAST NAME

SHOWN ON FORM

IT-140NRC

SOCIAL

SECURITY NUMBER

1

A - Employer or Payer Information

B - Employee or Taxpayer Information

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

A - Employer or Payer Information

 

 

 

B - Employee or Taxpayer Information

 

 

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

 

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

A - Employer or Payer Information

 

 

 

B - Employee or Taxpayer Information

 

 

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

 

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

A - Employer or Payer Information

 

 

 

B - Employee or Taxpayer Information

 

 

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

 

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

Total WV tax withheld from column C above

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

If you have WV withholding on multiple pages, add the totals together and enter the GRAND total on line 5, Form IT-140NRC

*p31201002w*

3

IT-140 NRC-W

2010 West Virginia Non Resident Composite

Withholding Tax Schedule

 

 

Do NOT send K-1s and/or WV/NRW-2s with your return.

Enter WV withholding information below.

PRIMARY LAST NAME

SHOWN ON FORM

IT-140NRC

SOCIAL

SECURITY NUMBER

1

A - Employer or Payer Information

B - Employee or Taxpayer Information

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

A - Employer or Payer Information

 

 

 

B - Employee or Taxpayer Information

 

 

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

 

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

A - Employer or Payer Information

 

 

 

B - Employee or Taxpayer Information

 

 

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

 

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

A - Employer or Payer Information

 

 

 

B - Employee or Taxpayer Information

 

 

C - WV Tax Withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer or payer ID from K-1 and/or WV/NRW-2

 

 

 

 

Name

 

WV WITHOLDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check appropriate box.

 

Employer or payer name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K-1

WV/NRW-2

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter State Abbreviation

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter WV withholding only

 

City, State, ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Subject to WV WITHHOLDING

 

 

Total WV tax withheld from column C above

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

If you have WV withholding on multiple pages, add the totals together and enter the GRAND total on line 5, Form IT-140NRC

4*p31201002w*

RECAP

2010 West Virginia NRC Tax Credit Recap Schedule

PRIMARY LAST

NAME SHOWN ON FORM IT-140NRC

SOCIAL

SECURITY

NUMBER

This form is used to summarize the tax credit(s) that you may claim against your tax. In addition to completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this summary form and the appropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED with your return. Note:

If you are claiming Schedule E credit(s), the other state(s) tax return is no longer required to be enclosed for each Schedule E credit claimed. You MUST maintain a copy of the other state(s) return in your iles.

 

 

TAX CREDIT

SCHEDULE

APPLICABLE CREDIT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Credit for income paid to another state (enter state postal

E

1

.00

 

abbreviation)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For What States?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Business Investment and Jobs Expansion Credit

BCS-PIT

2

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

General Economic Opportunity Tax Credit

WV/EOTC-PIT

3

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Strategic Research and Development Tax Credit

WV/SRDTC-1

4

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

High-Growth Business Investment Tax Credit

WV/HGBITC-1

5

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

West Virginia Agricultural Equipment Credit

WV/AG-1

6

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

West Virginia Military Incentive Credit

J

7

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

West Virginia Capital Company Credit

CCP

8

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Non-family Adoption Credit

WV/NFA-1

9

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

Neighborhood Investment Program Credit

WV/NIPA-2

10

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

Historic Rehabilitated Buildings Investment Credit

RBIC

11

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

Qualiied Rehabilitated Buildings Investment Credit

RBIC-A

12

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

West Virginia Film Industry Investment Tax Credit

WV/FIIA-TCS

13

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.

Apprenticeship Training Tax Credit

WV/ATTC-1

14

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.

Solar Energy Tax Credit

WV/SETC

15

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

Non Resident Withholding paid on PTE (passthrough)

 

16

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17.

TOTAL CREDITS -add lines 1 through 15. Enter here and

 

17

.00

 

on form WV-IT-140 NRC, line 7.

 

 

 

 

*p31201003W*

5