West Virginia Form 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.
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 TSD-389?
- You are trying to work out which nonresident real estate form applies to your sale.
- You are a closing agent handling your first nonresident seller.
When it's due
Reference document — nothing to file.
Where it goes
Nothing to submit; read first.
Forms that go with TSD-389
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.
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.
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.
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.
Nonresidents selling West Virginia real estate. This page is a plain-English guide to Form TSD-389, 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.