WV/NRER
WEST VIRGINIA STATE TAX DEPARTMENT - APPLICATION FOR EARLY REFUND OF WITHHOLDING
REV 1-08
ON SALES OF REAL PROPERTY BY NONRESIDENTS
MAIL TO: WV STATE TAX DEPARTMENT, IAD/WITHHOLDING, PO BOX 784, CHARLESTON WV 25323-0784
FOR CALENDAR YEAR 2008 OR TAX YEAR BEGINNING
AND ENDING
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THIS FORM IS OPTIONAL AND IS NOT REQUIRED TO BE FILED. DO NOT file this form unless your only source of WV income is the sale of real
property and associated tangible personal property in WV. DO NOT file this form prior to 60 days or later than 120 days of the effective date of transfer
or after the end of the tax year in which the property is sold.
NAME (if joint, include first name and initial of both)
LAST NAME
YOUR SOCIAL SECURITY NUMBER
NAME (Corporation, Partnership, Trust or Estate)
SPOUSE’S SOCIAL SECURITY NUMBER
CORPORATE OFFICER, PARTNER, TRUSTEE, EXECUTOR, OR ADMINISTRATOR
FEIN
ADDRESS (NUMBER AND STREET)
CITY, STATE AND ZIP CODE
DESCRIPTION OF WV REAL PROPERTY TRANSACTION
CHECK ONE:
INDIVIDUAL
BUSINESS ENTITY
A. Date of transfer
B. Property Account ID number
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C. Location and general description of property:
1 Enter amount withheld on Form WV/NRSR (attach photocopy of Copy C).................................................
1
2 Sales price..............................................................................................
2
3 Cost or other basis ...............................................................................
3
4 Gain. Line 2 less Line 3 ......................................................................
4
5 Complete whichever applies: 5a) 2.5% of total payment, or 5b) 6.5% of estimated capital gain............
5
6. REFUND. Line 1 less Line 5 (this line MUST be completed)....................................................................
6
SCHEDULE FOR COMPUTATION OF COST OR OTHER BASIS
a. Purchase price of property.........................................................................................................................
a
b Add: Capital Improvements....................................................................
Selling expenses..........................................................................
Other (list)...................................................................................
b
c. Less: Depreciation..............................................................................
Other (list)....................................................................................................................................
c
d. Adjusted basis of property (enter on Line 3 above)...............................................................................
d
Under the penalties of perjury, I
declare that I have examined this
application, accompanying sched-
Signature
Title (if applicable)
Date
ules or statements, and to the best
of my knowledge and belief, it is
true, correct and complete. If pre-
Signature
(spouse, if applicable)
Title (if applicable)
Date
pared by a person other than the
taxpayer, the declaration is based
upon information of which the
Signature of preparer other than taxpayer
Address and telephone number of preparer
Preparer’s SSN or PTIN
preparer has knowledge.