Form IT-140NRC
West Virginia Individual Non-resident Composite Income Tax Return
Form IT-140NRC is the form nonresidents should use to file their West Virginia tax returns if they do not meet the requirements to file Form IT-140NRS. The requirements to file Form IT-140NRS are the you be a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia and only had income from compensation. Form IT-140NRC has no requirements. Although additional schedules or form may supplement Form IT-140NRC or Form IT-140NRS, one of these two forms must be in all West Virginia nonresident returns.
Download Form IT-140NRC
West Virginia Tax Booklet