A corporation is a nonresident if its commercial domicile is located in another state.
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.
More than one: If the distributee receives West Virginia source income from more than one such organization, a separate form NRW-4 must be filed with each organization.
Withholding rate: The withholding tax rate is 5.12% of distributions of West Virginia source income (whether actual or deemed distributions).
Duration: 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.
| Question | Answer |
|---|---|
| Form Name | Form NRW-4 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 6 min |
| Edition | 02/2024 |
| Issuing agency | West Virginia State Tax Department |
| Where to file | With the organization |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | NRW-4, NRW4, NRW 4, WV/NRW-4, West Virginia NRW-4, West Virginia Nonresident Income Tax Agreement |
| Official source | Form NRW-4 (Rev 02/2024), West Virginia State Tax Department |
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