Region 6 - West Virginia Department of Commerce

Instructions for Residents of Pennsylvania and Virginia. If your WV income during a calendar year was from wagesand/or salaries only AND YOU DID NOT SPEND MORE THAN 183 DAYS WITHIN WV DURING A CALENDAR YEAR, youmay file the Special Nonresident Form IT-140NRS as a claim for refund of any WV income tax withheld during a calendaryear. If you had WV income from a source other than wages and/or salaries, you must file the Nonresident Form IT-140NR/PY. You are not allowed a Schedule E credit against your WV income tax whenever your WV income is other thanwages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state ofresidence. [A domiciliary resident of PA or VA who spends more than 183 days within WV during a calendar year isalso a resident of WV for income tax purposes and is required to file a resident return (Form IT-140) with WV. ASchedule E credit would not be allowed on the WV return. You should apply for the appropriate credit on the incometax return filed with your state of residence.]SPECIAL NOTE: Residents of KY, MD, OH, PA, and VA may be relieved from filing an annual claim for refund of WVtaxes withheld from their wages and/or salaries by requesting Form WV/IT-104 (WV Certificate of Nonresidence)from their employer. Form WV/IT-104 may be completed and returned to the employer who would then beauthorized to stop withholding WV income tax on wages and/or salaries earned in WV.Instructions for Residents of All Other States. If you work in WV during the tax year, your employer is required towithhold WV Personal Income Taxes, and you are required to file and report such earnings on the annual WV Nonresident/Part-Year Resident Return, Form IT-140NR/PY. Subject to certain limitations, you should be allowed a credit against yourresident state’s personal income tax for any WV income tax imposed for the taxable year on income derived from sourceswithin WV. The purpose of the credit is to prevent dual taxation of such income. West Virginia reciprocates by offering itsresidents a similar credit for income taxes legitimately paid to other states.WORKERS’ COMPENSATIONBrickStreet Mutual Insurance Company4700 MacCorkle Avenue SECharleston, WV 25304Main: 304-926-3470Toll-Free: 866-452-7425Website: www.brickstreet.comWith limited exceptions, workers’ compensation coverage is mandatory for all employers who employ one or more employees inWest Virginia. As of January 1, 2006, unless employers wish to self-insure or have extraterritorial coverage that extends into WestVirginia (see below), employers must purchase workers’ compensation insurance from a private insurance carrier, BrickStreet MutualInsurance Company. Download the application at www.brickstreet.com/shared/content/pdf/policy_holders/BI-WCA%20updated%20version.pdf.Note that as of January 1, 2006, registration with the WV Tax Department for a new or acquired business no longer includesautomatic registration for workers’ compensation coverage. The employer/applicant must apply directly to the private carrier for thisinsurance coverage as stated above.Self-Insure. Eligible employers who wish to self-insure their employees’ injury claims may register under ‘Guaranteed Cost andSelf-Insurance Coverage’ provisions with the WV Insurance Commission. View information and application forms about selfinsuranceat: www.wvinsurance.gov/wc/selfinsurance/index.htm or call the Self-Insurance Unit at 304-558-1207.Extraterritorial Coverage. If an employee, whose employment relationship or contract of hire was consummated in a state otherthan West Virginia, will be working in West Virginia for a period not to exceed 90 days in any 365-day period, under W. Va. Code St.R. 85-8-6.5.c., the extraterritorial workers’ compensation coverage the employee has from another state can cover said employee ifthe employer’s coverage extends into West Virginia; there is no requirement that the employee have coverage with a private WestVirginia insurance carrier. An employer may choose to apply with the Offices of the Insurance Commissioner for a specific exemptionfrom West Virginia workers’ compensation. For additional details, see W. Va. Code St. R. 85-8-6.5.c. at www.wvinsurance.gov/rules/wc-pdf/p-wc-rule-008.pdf. The Offices of the Insurance Commissioner can be reached at 304-558-3386 or by visitingwww.wvinsurance.gov.UNEMPLOYMENT COMPENSATIONWest Virginia Bureau of Employment Programs112 California AvenueCharleston, WV 25305-0112Phone: 304-558-2674Website: www.wvbep.org/bep/uc15