West Virginia Form RC
Certification of Exemption from Withholding upon Disposition of West Virginia Real Estate
The seller's certification that no withholding is required — typically because the seller is in fact a West Virginia resident.
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 RC?
- You are a West Virginia resident and a closing agent is treating you as a nonresident.
- The transaction is otherwise exempt from nonresident withholding.
When it's due
At or before closing.
Where it goes
The real estate reporting person handling your closing.
Forms that go with RC
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 RC, 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.