West Virginia Reject Code IT-140-0413
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A West Virginia individual income tax return being filed to get pension withholdings refunded may reject with code IT-140-0413:
Reject Code: IT-140-0413 | Category: Acceptance Validation | Severity: Error
If Non-resident/Part-Year Resident return type is selected and Nonresident is selected on Schedule A, then data MUST exist in Schedule A, Column A and Column C
In a return that gets this reject, there are no amounts allocated to West Virginia in Schedule A column C, but the West Virginia e-file rules require an amount on some line in that column. This accords with the instructions for Schedule A: "Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C." However, the same instructions also indicate that annuities and pensions are not included in West Virginia source income for a nonresident.
You have two options to be able to file this tax return:
- File the return in paper form.
- To e-file the return, enter $1 of taxable pensions/annuities in column C of Schedule A.
Note that Schedule A will not be available to complete and the return must be filed in paper form if federal AGI is $0 or less. (When federal AGI is $0 or less, it's not possible to calculate the ratio of West Virginia income over total income required for the tax calculation.)
Additional Information: