Form IT-140NRS
West Virginia Individual Special Non-resident Income Tax Return
Form IT-140NRS is the form nonresidents should use to file their West Virginia tax returns if they meet certain requirements. 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. If you do not meet these requirements you should file Form IT-140NRC which has no requirements. Although additional schedules or forms 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-140NRS
West Virginia Tax Booklet