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Screen WVNRPY - West Virginia Nonresident and Part-year Resident Data (1040)
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Overview
Use this screen to calculate adjustments to federal AGI.
note
This screen only displays if you mark the state return as a part-year or nonresident return. To do so, select
File
, Client Properties
, West Virginia
tab and verify the correct part-year resident or nonresident checkbox is marked.Residency information
Use this section to complete portions of Form IT-140 and Schedule A. UltraTax CS automatically calculates the West Virginia portion of income and deduction amounts (Schedule A, Column B for part-year returns or Column C for nonresident returns) from entries in the federal input screens based on the designated state ZIP Code. Use the West Virginia AGI Worksheet to enter override amounts, if necessary. The entries transfer to Schedule A from the worksheet.
Part-year residency status
If the taxpayer is a part-year resident of West Virginia, enter their part-year residency status in this field.
Dates of residency: From/To
Use these fields to indicate the dates that the taxpayer and/or spouse were residents of West Virginia. UltraTax CS allocates the 501(C)(18)(D) contributions using a ratio of the number of days of residence divided by 365 days to derive the part-year amount.
Allocation of wages or commissions
If the taxpayer or spouse is a nonresident and is unsure of the portion of their wages earned in West Virginia and would like to allocate wages according to the days worked in West Virginia, use the statement window attached to this field. Enter the amount of wages from Schedule A, Column A (federal) to be allocated, the number of days worked in West Virginia, and the total number of days worked. UltraTax CS allocates the amount of wages entered and enters the West Virginia portion in Column C.
Special accruals
If the taxpayer was a resident of West Virginia and is now changing residency status to a nonresident of West Virginia, enter the description and amount of any special accruals that should be added to Schedule A.
Reciprocal state information
Use this section to complete Schedule A Part II when the taxpayer is a nonresident of West Virginia, and either active duty military personnel stationed in West Virginia, or, a resident of a reciprocal state (Kentucky, Maryland, Ohio, Pennsylvania, and Virginia). Active duty military personnel need to attach Military Orders.
Schedule A Part II is applicable when the only West Virginia sourced income is wages and withholding.
State of residence
Enter state of residence if there are wages and withholding in West Virginia, and there is no other income for West Virginia.
For those active military members stationed in West Virginia whose only West Virginia income is wages and withholding, a Wage code of 2 must be indicated on the
W2
screen.If the state of residence is Virginia or Pennsylvania, enter number of days in West Virginia
Enter the number of days that the taxpayer or spouse spent in West Virginia if the state of residence entered previously is Virginia or Pennsylvania. The number of days spent in Virginia or Pennsylvania only prints on Schedule A Part III.
Instate taxable wages (Force)
UltraTax CS automatically ignores wages earned in the nonresident return when a resident state and a nonresident state have a reciprocal agreement attached. Use this field to enter an amount different from the calculated amount.
AGI worksheet state amounts
Use this section to complete portions of Form IT-140 and Schedule A.
Schedule D (Force)
For part-year and nonresident returns, use these fields to enter an amount different from the calculated amount in the State Amount columns of the West Virginia AGI Worksheet for the Capital gain/loss line. UltraTax CS automatically calculates the in-state amounts of Capital gain/loss.
These calculated amounts are based on the ZIP Codes entered in UltraTax/1040 for Schedule D related items. Returns with PAL and basis adjustments, and PAL and capital loss carryovers, should be reviewed for Schedule D as well as Form 4797 in-state amounts.
Form 4797 (Force)
For part-year and nonresident returns, use these fields to enter an amount different from the calculated amount in the State Amounts columns of the West Virginia AGI Worksheet for the Other gain/loss line. UltraTax CS automatically calculates the in-state amounts for federal Form 4797, Part II.
These calculated amounts are based on the ZIP Codes entered in UltraTax/1040 for Form 4797, Part II-related items. Returns with PAL and basis adjustments should be reviewed for Form 4797 and Schedule D in-state amounts.
Schedule E (Force)
For part-year and nonresident returns, use these fields to enter an amount different from the calculated amount in the State Amounts columns of the West Virginia AGI Worksheet for the Rents, royalties line. UltraTax CS automatically calculates the in-state amounts for federal Schedule E.
These calculated amounts are based on the ZIP Codes entered in UltraTax/1040 for Schedule E related items. Returns with PAL, basis, and at-risk adjustments should be reviewed for Schedule E in-state amounts.
Net operating loss carryover
For part-year and nonresident returns, use these fields only when completing the State Amounts columns of the West Virginia AGI Worksheet for the Net operating loss carryover included in the Other income line.
UltraTax CS defaults the amount of net operating loss carryover in the Federal Amounts column to the taxpayer when the federal filing status is married filing joint. The portion of the federal net operating loss carryover that applies to this state should be entered in the
Net operating loss carryover
/ Taxpayer
and Spouse
fields.Part-year residents with income during nonresident period
Use this section to enter amounts for a West Virginia part-year resident taxpayer who has the income sourced to West Virginia during the time they were not a resident of West Virginia. Amounts entered in these fields are used to complete Schedule A, Column C for part-year residents of West Virginia. Amounts in Column B are automatically reduced by the amounts entered in these fields. If no entry is made, the entire West Virginia sourced amount prints in Column B for part-year residents.