West Virginia Form NRER
Application for Early Refund of Withholding on Sales of Real Property by Nonresidents
Gets the over-withheld amount back before the next filing season, instead of waiting to claim it on a return.
Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.
Do you need Form NRER?
- Too much was withheld at your closing and you do not want to wait until April.
- You missed the window to file an NRAE before the sale.
When it's due
After closing, once you have the NRSR from the closing agent.
Where it goes
West Virginia Tax Division.
Forms that go with NRER
NRAE
Application for Certificate of Full or Partial Exemption
Applies to reduce or eliminate the 2.5% withholding on a nonresident's West Virginia property sale, before closing.
NRSR
Return of Income Tax Withholding for Nonresident Sale of Real Property
The return the closing agent files to remit the tax withheld from a nonresident seller.
TSD-389
Withholding Requirements for Sales of Real Property by Nonresidents
The overview explaining when the 2.5% nonresident withholding applies and which of the four forms above you need.
Nonresidents selling West Virginia real estate. This page is a plain-English guide to Form NRER, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.