DanielV01
Expert Alumni

State tax filing

You do have a filing requirement in West Virginia, but you can elect for your income to be included as part of a Nonresident composite return since your income is derived from a partnership.  The following information below comes from West Virginia's tax instruction manual regarding this:

Nonresident individuals who are partners in a partnership, shareholders in an S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return. If the election is made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/part-year resident return for income reported on the NRC. A $50 processing fee is required for each composite return filed.  (Italics and bolding added)

If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return. This form is available on our website at tax.wv.gov.

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