This administrative notice clarifies how to calculate the income percentage for West Virginia nonresident or part-year resident tax returns. The income percentage is the fraction of a taxpayer's West Virginia source income over their total federal adjusted gross income. This fraction is used to determine what portion of the tentative full-year tax liability is owed. The notice specifies that in no case will the income percentage exceed 100%, even if the fraction calculates to be over 100%, as the percentage is capped at 100%. An example is provided to illustrate where the calculated fraction is over 100% but the income percentage used is capped at 100%.