Understanding tax obligations is crucial for nonresident individuals and organizations earning income in West Virginia, and the West Virginia Nonresident Income Tax Agreement (Form WV/NRW-4) plays a pivotal role in this process. Designed for nonresidents with income from sources within the state, such as partnerships, S corporations, estates, trusts, or limited liability companies, this form allows these individuals or entities to opt-out of having West Virginia income tax withheld by the distributing organization. The form clarifies details like the organization and nonresident's names, addresses, identification numbers, and other pertinent information, setting the groundwork for a mutual understanding of tax responsibilities. By signing the agreement, nonresidents commit to filing their West Virginia income tax returns and including income or gains from the organization. It's not just a formality; it's an agreement that affects how tax obligations are met and potentially simplifies the tax filing process. Moreover, the form's longevity is worth noting—it remains effective until explicitly revoked by either the nonresident or the Tax Commissioner, adding a layer of continuity to financial planning. However, revocation procedures are also clearly outlined, ensuring flexibility for changing financial circumstances or relationships.
Question | Answer |
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Form Name | Wv Nrw 4 Form |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | west virginia nrw 4, wv nrw 4, tax agreement wv form, west virginia nonresident income tax agreement |
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West Virginia Nonresident Income Tax Agreement |
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REV |
Read Instructions on Reverse Side |
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Part I: |
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ORGANIZATION NAME AND MAILING ADDRESS |
NONRESIDENT NAME AND MAILING ADDRESS |
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Name (please type or print) |
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Name |
(please type or print) |
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Post Office or Street Address |
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Post Office or Street Address |
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City/Town |
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State |
Zip Code |
City/Town |
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State |
Zip Code |
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West Virginia Identification Number |
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Federal Identification Number |
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Social Security Number |
Spouse's Social Security Number |
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or Federal Identification Number |
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Type of Organization: (check only one) |
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Type of Nonresident: |
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Partnership |
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S Corporation |
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Estate |
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Individual |
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Corporation |
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Partnership |
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Trust |
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Limited Liability Company |
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Nonresident's Taxable Year: |
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Taxable Year of Organization: |
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Calendar Year |
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Calendar Year |
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Fiscal Year Ending |
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Fiscal Year Ending |
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State of Commercial Domicile: |
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State of Residence or Commercial Domicile: |
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Internal Revenue Service Center Where Organization's Federal Return |
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Internal Revenue Service Center Where Nonresident's Federal Return |
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is Filed: |
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Is Filed: |
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City |
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State |
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City |
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State |
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Part II:
I declare that the
SIGN
HERE
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(Signature of Nonresident Partner, Shareholder, or Beneficiary, or of Authorized Corporate Officer) |
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(Print Name Signed Above) |
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(Mailing Address if Different from Above) |
(Date) |
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Part III: |
NOTICE OF REVOCATION OF NONRESIDENT INCOME TAX AGREEMENT |
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WARNING: COMPLETE ONLY IF REVOKING AGREEMENT
Notice is hereby given that the West Virginia Nonresident Income Tax Agreement (Form
SIGN
HERE
(Signature of Nonresident Partner, Shareholder, or Beneficiary, or of Authorized Corporate Officer)
(Print Name Signed Above)
(Mailing Address if Different from Above) |
(Date) |
WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT
INSTRUCTIONS
Who May File: Any Nonresident individual or C corporation who has West Virginia source income derived from a partnership, S corporation, estate, trust, or limited liability company (“Organization”) who desires to not have West Virginia income tax withheld by that Organization as provided in W.Va. Code §
When and Where to File: This Form must be completed and filed with the Organization on or before the last day of the Organization’s taxable year. If the Distributee receives West Virginia source income from more than one such Organization, a separate Form WV/NRW- 4 must be filed with each Organization in order to avoid withholding by that Organization. The Organization may copy this form or use a facsimile to distribute as follows: (1) one copy to be filed with the Organization's West Virginia income tax return, (2) one copy to be retained by the
West Virginia Income Tax Withholding for Nonresidents: Every Organization distributing West Virginia source income to a nonresident distributee is required to withhold West Virginia income tax on the amount thereof distributed to Nonresident Distributee unless the Nonresident Distributee timely files this Form with the Organization and the Organization attaches a copy of it to its West Virginia income tax return filed for the taxable year of its receipt. 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.
Nonresident Agreement: Once this agreement is executed, it must be filed with the Organization to avoid having withholding tax deducted from further distributions (actual or deemed). This agreement first applies to the taxable year of the Organization during which the Organization receives a properly executed agreement from the Nonresident Distributee.
Duration of Agreement: Once this Agreement is filed with the Organization, it remains in effect until it is revoked by the Nonresident Distributee, or by the Tax Commissioner.
Revocation:
1.A Nonresident Distributee may revoke this Agreement by completing this Form and filing it with the Organization through which it receives West Virginia source income. Revocation applies prospectively, meaning that it first applies to taxable years of the Organization which begin after revocation is filed with that Organization.
2.The Tax Commissioner may revoke this Agreement if the Nonresident Distributee fails to file a West Virginia income tax return