Law.com Legal Forms Guide provides a form IT 141 for filing fiduciary income tax returns for West Virginia estates or trusts managed by residents or non-residents. This form can be found on the website of the West Virginia government. The following steps should be followed when completing the form: 1. At the top left of the form, enter the name and address of the trust or estate. 2. On the right, provide the federal employer identification number and the name of the trustee or executor. 3. Below, enter the end date of the financial period and, if applicable, the extended due date. 4. Indicate the type of entity this form concerns by using a checkmark. 5. Provide the date of the decedent's death, their social security number, and the date of their final individual return filing. 6. Use lines one through four to compute total taxable income. Complete lines one through six of Schedule B on the second page and transfer the result to line two on the first page. 7. Skip lines five through eight unless you have a simple trust. Otherwise, complete these lines to determine adjusted tax. 8. Non-residents should skip to Schedule A on the third page before completing lines nine and ten. Residents can skip these lines. 9. Add lines eight and ten to enter the sum on line 11. This will be the combined tax due. 10. Lines 12 through 19 provide instructions for calculating the tax balance due or the refund amount after considering payments already made. 11. Sign and date the second page to complete the form. For more videos, visit the Law.com website.