K-1 - REV8/25 - West Virginia Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding - 2025

Sep 19, 2026

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West Virginia K-1 schedule form (REV8/25) for 2025 detailing partner/shareholder/member/beneficiary income tax reporting. It collects organization and owner identification information, ownership percentage, and checkboxes for entity type. The form provides fields to compute withholding for nonresidents, taxable income for the organization’s taxable year, and distributive share amounts. It also lists additions, subtractions, and credits allocable to the partner, including multiple tax credits and related withholding information.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Organization and Partner Information

Taxable Year Begin/End Dates

Entity Type and Withholding

Ownership Percentage and Distributive Share

Income Adjustments

Additions

Subtractions

Credits Allocable to Partner/Shareholder/Member/Beneficiary

K-1 REV8/25 FROM SP Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding 2025 | BEGINNING | | TAXABLE YEAR OF ORGANIZATION | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | | ENDING | | | | | | | | | | | MM | | | | DD | | | YYYY | | MM | | | DD | | | YYYY | | | | | | | | | | | | | | | | | | | | | ORGANIZATION NAME (please type or print) | | | | | | | | | | NAME OF PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY | | | | | | | | | STREET or POST OFFICE BOX | | | | | | | | | | STREET or POST OFFICE BOX | | | | | | | | | CITY | | | | | | | STATE | ZIP | | CITY | | | | | STATE | ZIP | | | WV IDENTIFICATION NUMBER | | | | | | | FEIN | | | FEIN/SSN | | | | | WV IDENTIFICATION NUMBER | | | | CHECK ONE: | | | | | | | WITHHOLDING | | | | | | | | | | | | | S Corporation
Limited Liability Company | | | | | | 1. Income subject to withholding for nonresident as reported on organization’s S Corporation, Partnership or Fiduciary Return | | | | | | | | $ .00 | | | | | | | | | | | 2. Amount of West Virginia tax withheld (see instructions) | | | | | | | | $ .00 | | | | | Partnership | | | | Fiduciary | | PERCENTAGE OF OWNERSHIP | | | | | | | | % | | | | | | | | | | | | | | | | | | | | | | | DISTRIBUTIVE SHARE | | | | | | | | | | | | | | | | | | | INCOME | | | | | | | | | | | | | | | | | | | 1. Distributive pro rata share of income allocable to West Virginia. .......................................... | | | | | | | | | | | | 1 | .00 | | | | | | ADDITIONS | | | | | | | | | | | | | | | | | | | 2. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax. ...........................................................................................................
3. Interest or dividend income on state and local bonds other than bonds from West Virginia sources. .............................................................................................................................
4. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax. ........................................................................................................................
5. Any amount not included in federal income that was an eligible contribution for the Neighborhood Investment Program Tax Credit .................................................................
6. Other Income deducted from federal adjusted gross income but subject to state tax | | | | | | | | | | | | 2 | .00 | | | | | | | | | | | | | | | | | | 3 | .00 | | | | | | | | | | | | | | | | | | 4 | .00 | | | | | | | | | | | | | | | | | | 5 | .00 | | | | | | | | | | | | | | | | | | 6 | .00 | | | | | | SUBTRACTIONS | | | | | | | | | | | | | | | | | | | 7. Interest or dividends received on United State or West Virginia obligations included in federal adjusted gross income but exempt from state tax. ................................................
8. Refunds of state and local income taxes received and reported as income to the IRS....
9. Other income included into federal adjusted gross income but excluded from state income tax. ........................................................................................................................
10. Allowance for governmental obligations secured by residential property ........................ | | | | | | | | | | | | 7 | .00 | | | | | | | | | | | | | | | | | | 8 | .00 | | | | | | | | | |

FAQs

What information is required for the organization and partner on this K-1 schedule?

The form requests the organization name and address, the WV identification number and FEIN, plus the partner/shareholder/member/beneficiary name and FEIN/SSN (as applicable). It also includes ownership percentage fields.

How does the form handle withholding for nonresident partners?

It includes a “CHECK ONE” section for entity type and a withholding section for nonresident income, along with lines to report income subject to withholding and the amount of West Virginia tax withheld.

Where are income adjustments and tax credits reported?

Income adjustments are reported in the “ADDITIONS” and “SUBTRACTIONS” sections, while “CREDITS ALLOCABLE TO PARTNER/SHAREHOLDER/MEMBER” lists multiple specific tax credits with corresponding amounts.

Sep 19, 2026

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