This form is designed to assure the regular and timely collection of WV income tax due from nonresident sellers of real property located within the State.
Multiple sellers: a separate form must be completed for each nonresident individual or entity, but not for a husband and wife filing a joint WV income tax return.
Copy A: Copy A must be submitted to the WV State Tax Department within thirty (30) days of the date the amounts were withheld.
Copy B: it is to be provided to the transferor/seller at closing.
Copy C: it is to be retained by the taxpayer.
Check: to prevent processing delays, submit one check for each NRSR return.
| Question | Answer |
|---|---|
| Form Name | WV/NRSR |
| Form Length | 5 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 min |
| Edition | Rev 04/26 |
| Where to file | WV State Tax Department |
| Matches the agency's file | Yes, checked October 3, 2026 |
| Other names | WV/NRSR, WV NRSR, NRSR, NRSR form, WV NRSR form, Return of Income Tax Withholding for Nonresident Sale of Real Property |
| Official source | WV/NRSR (Rev 04/26), West Virginia State Tax Department |
Wv Nrsr Form isn’t the one you’re looking for?