File WV Form IT-140NRC
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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.