The land and home were personal use for vacation.
The Settlement Statement (HUD-1) shows on line 506, "WV State Tax Dept." and an amount. I input that amount* as sales taxes paid due to a search result on West Virginia State Tax, TSD-389:
The “amount to be withheld” is either:
1. 2.5% of the total payment to a nonresident individual or entity who sells or exchanges real
property located in West Virginia, or
2. 6.5% of the estimated capital gain derived from the sale or exchange.
• The amount of tax withheld must be paid to the real estate reporting person before the deed or other
instrument transferring title to the realty is presented for recordation or filing in the county clerk’s office.
The withheld amount must be remitted to the State Tax Commissioner within 30 days after it is
withheld.
* I entered the information in the investment income section since this was a second home and I received a 1099-S. After entering the information on the "Tell us about this sale" page, the next page includes State tax withheld, State, and State ID Number, all of which I entered with information found on the Settlement Statement.
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