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West Virginia West Virginia Income Tax Instructional Booklet
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Extracted from PDF file 2023-west-virginia-income-tax-booklet.pdf, last modified December 1969West Virginia Income Tax Instructional Booklet
2023 West Virginia Personal Income Tax Forms & Instructions 2023 PERSONAL INCOME TAX IS DUE APRIL 15, 2024 W E S T V I R G I N I A TA X D I V I S I O N TABLE OF CONTENTS 2023 Family Tax Credit Tables���������������������������������������������������������������� 12 Important Information for 2023����������������������������������������������������������������� 15 Tips on Filing a Paper Return������������������������������������������������������������������� 16 General Information���������������������������������������������������������������������������������� 17 Form IT-140 Instructions�������������������������������������������������������������������������� 24 Schedule M Instructions��������������������������������������������������������������������������� 26 Schedule A Instructions���������������������������������������������������������������������������� 30 Schedule E Instructions��������������������������������������������������������������������������� 33 Senior Citizens Tax Credit Information����������������������������������������������������� 34 2023 Tax Rate Schedules������������������������������������������������������������������������ 35 2023 West Virginia Tax Table������������������������������������������������������������������ 36 Schedule UT Instructions������������������������������������������������������������������������� 43 Index��������������������������������������������������������������������������������������������������������� 53 COVER: WEST VIRGINIA TAX DIVISION LOGO AND BLACK BEAR (WV STATE ANIMAL) IT-140 WEST VIRGINIA PERSONAL INCOME TAX RETURN W SOCIAL SECURITY NUMBER Deceased Date of Death* **SPOUSE’S SOCIAL SECURITY NUMBER 2023 Deceased Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE TELEPHONE NUMBER ZIP CODE EXTENDED DUE DATE MM/DD/YYYY EMAIL * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL FILING STATUS 1 SINGLE (CHECK ONE) NONRESIDENT/PART YEAR RESIDENT 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT FORM WV-8379 FI LED AS AN INJURED SPOUSE 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank. (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 49. Enter total number of dependents (c) Dependent First name (d) SURVIVING SPOUSE (e) Total Dependent Last name (See page 21) Decedents SSN Social Security Number Date of Birth (MM DD YYYY) Year Spouse Died: (d) Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 59 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 50 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 29)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule TAX DEPT USE ONLY PAY PLAN COR SCTC NRSR HEPTC Nonresident/Part-year resident calculation schedule MUST INCLUDE WITHHOLDING FORMS WITH THIS RETURN (W-2s, 1099s, Etc.) –1– *P40202301W* P 4 0 2 0 2 3 0 1 W PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9 .00 10. Total Income Tax Due. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00 11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00 12 .00 13 .00 14 .00 15. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 15 .00 16. Non-Family Adoption Tax Credit, if applicable (include Schedule WV NFA-1) ................................................ 16 .00 17. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) .................................................. 17 .00 18. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 18 .00 19. Build WV Property Value Adjustment Refundable Tax Credit ........................................................................... 19 .00 20. Amount paid with original return (amended return only) ................................................................................ 20 .00 21. Payments and Refundable Credits (add lines 14 through 20) ....................................................................... 21 .00 PAY THIS AMOUNT 22 .00 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ Penalty Due CHECK IF REQUESTING WAIVER OR QUALIFIED FARMER 12. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44). CHECK IF NO USE TAX DUE ............... 13. Add lines 10 through 12. This is your total amount due.................................................................................. Check if withholding from NRSR 14. West Virginia Income Tax Withheld (See instructions page 23) (Nonresident Sale of Real Estate) 22. Balance Due (line 13 minus line 21). If Line 21 is greater than line 13, complete line 23 ... 23 .00 24 .00 25. Amount of Overpayment to be credited to your 2024 estimated tax............................................................... 25 .00 REFUND 26 .00 23. Line 21 minus line 13. This is your overpayment ......................................................................................... 24. Indicate donations from line 24. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. CHILDREN’S TRUST FUND 24B. 4WV DEPT. OF VETERANS ASSISTANCE 24C. STATE VETERANS CEMETERY 26. Refund due to you (line 23 minus line 24 and line 25).............................................................. Direct Deposit of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete. Your Signature Preparer: Check HERE if client is requesting NOT to efile Preparer’s Printed Name Date Preparer’s EIN Spouse’s Signature Signature of preparer other than above Date Telephone Number Date Telephone Number Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION WV TAX DIVISION P.O. BOX 1071 P.O. BOX 3694 CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return. • Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”. –2– *P40202302W* P 4 0 2 0 2 3 0 2 W MODIFICATIONS TO ADJUSTED GROSS INCOME Schedule M Form IT-140 W Modifications Decreasing Federal Adjusted Gross Income 27. Interest or dividends received on United States or West Virginia obligations, or allowance for government obligation income, included in federal adjusted gross income but exempt from state tax .............................................................................................. 28. Total amount of any benefit (including survivorship annuities) received from certain federal retirement systems by retired federal law enforcement officers ........................ 29. Total amount of any benefit (including survivorship annuities) received from WV state or local police, deputy sheriffs’ or firemen’s retirement system, excluding PERS – see page 26 ................................................................................................................. 30. Military Retirement Modification ..................................................................................... Column A (You) 31. Other Retirement Modification 2023 Column A (You) Column B (Spouse) 27 .00 .00 28 .00 .00 29 .00 .00 30 .00 .00 Column B (Spouse) (a) West Virginia Teachers’ and Public Employees’ Retirement .00 .00 (b) Federal Retirement Systems (Title 4 USC §111) .00 .00 31 32. Social Security Benefits (a) TOTAL Social Security Benefits. .00 .00 (b) Benefits exempt for Federal tax purposes .00 .00 Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000 .00 .00 You cannot claim this modification if your Federal AGI exceeds $ 50,000 for SINGLE or MARRIED SEPARATE filers $100,000 for MARRIED JOINT filers (c) Benefits taxable for Federal tax purposes (line a minus line b) ..................................... 32 .00 .00 33. Certain assets held by subchapter S Corporation bank.................................................. 33 .00 .00 34. Certain Active Duty Military pay (See instructions on page 20) ...................................... If not domiciled in WV, complete Part II of Schedule A instead. 34 .00 .00 35. Active Military Separation (see instructions on page 20) Must enclose military orders and discharge papers ....................................................... 35 .00 .00 36. Refunds of state and local income taxes received and reported as income to the IRS ... 36 .00 .00 37. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds Annual Statement must be included ............................................................................... 37 .00 .00 38. Railroad Retirement Board Income received .................................................................. 38 .00 .00 39. Long-Term Care Insurance ............................................................................................ 39 .00 .00 40. IRC 1341 Repayments ................................................................................................... 40 .00 .00 41. Autism Modification (instructions on page 21) ................................................................ 41 .00 .00 42. ABLE Act Annual Statement must be included ............................................................................... 42 .00 .00 43. West Virginia Jumpstart Savings Program deposits made (not to exceed $25000) Annual Statement must be included................................................................................ 43 .00 .00 44. PBGC Modification ..................... (a) retirement benefits that would have been paid from your employer-provided plan (b) retirement benefits actually received from PBGC .00 .00 .00 .00 44 Subtract line 44 (b) from (a) .00 .00 45. Qualified Opportunity Zone business income ................................................................. 45 .00 .00 46. Gambling losses (cannot be greater than your gambling winnings) ................................ 46 .00 .00 This line is intentionally left blank. Do no use unless directed. ............................................. .00 .00 Continues on next page *P40202303W* P 4 0 2 0 2 3 0 3 W –3– Schedule M W Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME Modifications Decreasing Federal Adjusted Gross Income 47. (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 33 to 46 (NOT TO EXCEED $8000) You Spouse 2023 Column A (You) (d) Add lines 27 through 32 Column B (Spouse) Subtract line 47 column (d) from (c) (If less than zero, enter zero) .00 .00 .00 .00 .00 47 .00 48. Surviving spouse deduction (instructions on page 28) .................................................... 48 .00 .00 49. Add lines 27 through 48 for each column ....................................................................... 49 .00 .00 50. Total Subtractions (line 49, Col A plus line 49,Col B) Enter here and on line 3 of FORM IT-140 ............................. .00 Modifications Increasing Federal Adjusted Gross Income Do not provide negative amounts in this section. 51. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 51 .00 52. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 52 .00 53. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 53 .00 54. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 54 .00 55. Other income deducted from federal adjusted gross income but subject to state tax .................................. 55 .00 56. Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 56 .00 57. ABLE ACT withdrawals NOT used for qualifying expenses ......................................................................... 57 .00 58. West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses ............................. 58 .00 .00 This line is intentionally left blank. Do no use unless directed. ............................................. 59. TOTAL ADDITIONS (Add lines 51 through 58). Enter here and on Line 2 of Form IT-140 .......................... .00 *P40202304W* P –4– 59 4 0 2 0 2 3 0 4 W RECAP Form IT-140 W 2023 TAX CREDIT RECAP SCHEDULE This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files. TAX CREDIT SCHEDULE 1. Credit for Income Tax paid to another state(s) (§11-21-20)...................................................................................................... E APPLICABLE CREDIT 1 .00 **You cannot claim for taxes paid to KY, MD, OH, PA or VA for withholdings from wages and salaries. ** For what states? 2. Family Tax Credit (see page 11) (§11-21-22)...................................................................................................... FTC-1 2 .00 3. General Economic Opportunity Tax Credit (§11-13Q)........................................................................................................ EOTC-PIT 3 .00 4. High Technology Manufacturing Business (§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00 5. WV Environmental Agricultural Equipment Credit (§11-13K)......................................................................................................... AG-1 5 .00 6. WV Military Incentive Credit (§11-24-12)..................................................................................................... J 6 .00 7. Neighborhood Investment Program Credit (§11-13J)........................................................................................................ NIPA-2 7 .00 8. Historic Rehabilitated Buildings Investment Credit (§11-24-23a).................................................................................................... RBIC 8 .00 9. Qualified Residential Rehabilitated Buildings Investment Credit (§11-21-8g)..................................................................................................... RBIC-A 9 .00 10. Apprenticeship Training Tax Credit (§11-13W)....................................................................................................... ATTC-1 10 .00 11. Alternative-Fuel Tax Credit (§11-6D)........................................................................................................... AFTC-1 11 .00 12. Conceal Carry Gun Permit Credit (§61-7-4)......................................................................................................... CCGP-1 12 .00 13 .00 13. Farm to Food Bank Tax Credit (§11-13DD)..................................................................................................... 14. Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG)...................................................................................................... DNG- 2 14 .00 15. Post Coal Mine Site Business Credit (§11-28)............................................................................................................ PCM-2 15 .00 16. Natural Gas Liquids (§11-13HH)..................................................................................................... NGL-2 16 .00 17. Donation or Sale of Vehicle to Qualified Charitable Organizations (§11-13FF)...................................................................................................... DSV-1 17 .00 18. Small Arms And Ammunition Manufacturers Credit (§11-13KK)..................................................................................................... SAAM-1 18 .00 19. West Virginia Jumpstart Savings Program Credit (Employer Use Only) (§11-24-10a)................................................................................................... JSP- 1 19 .00 20. Capital Investment in Child-Care Property Tax Credit (§11-21-97)...................................................................................................... CIP 20 .00 Continues on next page *P40202305W* P –5– 4 0 2 0 2 3 0 5 W RECAP Form IT-140 W 2023 TAX CREDIT RECAP SCHEDULE TAX CREDIT SCHEDULE 21. Operating Costs of Child Care Property Tax Credit (§11-21-97)................................................................................................... OCF 22. Industrial Advancement Act Tax Credit (§11-13LL) ..................................................................................................... APPLICABLE CREDIT 21 .00 22 .00 23. West Virginia Film Industry Investment Tax Credit (§11-13X) ....................................................................................................... WV FIIA-TCS 23 .00 24. Volunteer Firefighter Tax Credit (§11-13JJ) .................................................................................................... VFTC-1 24 .00 25. Build WV Property Value Adjustment Tax Credit (§5B-2L) ....................................................................................................... PVA-2 25 .00 26. Elective Income Credit for tax paid by a Pass-through Entity (§11-21-3a and §11-21-20) ............................................................................ EK-1 26 .00 27 .00 27. TOTAL NON REFUNDABLE CREDITS — add all recap lines. Enter on IT-140 line 9 ..................... *P40202306W* P –6– 4 0 2 0 2 3 0 6 W Schedule A Form IT-140 W 2023 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME NONRESIDENT PART-YEAR RESIDENTS (Enter period of West Virginia residency MM/DD/YYYY) (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME FROM TO COLUMN A: AMOUNT FROM FEDERAL RETURN COLUMN B: ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C: WV SOURCE INCOME DURING NONRESIDENT PERIOD 1. Wages, salaries, tips (withholding documents) .......... 1 .00 .00 .00 2. Interest ....................................................................... 2 .00 .00 .00 3. Dividends ................................................................... 3 .00 .00 .00 .00 4. IRAs, pensions and annuities ..................................... 4 .00 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 32 and 38 of Schedule M) ................ 5 .00 .00 6. Refunds of state and local income tax (see line 36 of Schedule M) ........................................ 6 .00 .00 7. Alimony received ....................................................... 7 .00 .00 8. Business profit (or loss) .............................................. 8 .00 .00 .00 9. Capital gains (or losses) ............................................ 9 .00 .00 .00 10. Supplemental gains (or losses) .................................. 10 .00 .00 .00 11. Farm income (or loss) ................................................ 11 .00 .00 .00 12. Unemployment compensation insurance .................. 12 .00 .00 .00 13 .00 .00 .00 14. Total income (add lines 1 through 13) ........................ 14 .00 .00 .00 13. Other income from federal return (identify source) ADJUSTMENTS 15. Educator expenses ................................................... 15 .00 .00 .00 16. IRA deduction ............................................................ 16 .00 .00 .00 17. Self-employment tax deduction ................................. 17 .00 .00 .00 18. Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00 19. Self-employment health insurance deduction ............ 19 .00 .00 .00 20. Penalty for early withdrawal of savings ...................... 20 .00 .00 .00 21. Other adjustments (See instructions page 32) ........... 21 .00 .00 .00 22. Total adjustments (add lines 15 through 21) .............. 22 .00 .00 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column) ............ 23 .00 *P40202307W* P 4 0 2 0 2 3 0 7 W .00 .00 24. West Virginia income (line 23, Column B plus column C) 24 .00 25. Income subject to West Virginia Tax but exempt from federal tax.................................... 25 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page 26 .00 –7– Schedule A Form IT-140 W 2023 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 35 to the amount shown on line 7, Form IT-140)..... 1 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00 3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00 4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8, Form IT-140 ................................................................................................................. 4 .00 PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2023. • • • You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia Your only West Virginia source income was from wages and salaries. West Virginia income tax was withheld from such wages and salaries by your employer(s). If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources. I declare that I was not a resident of West Virginia at any time during 2023, I was a resident of the state shown OR was in West Virginia pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence. YOUR STATE OF RESIDENCE (Check one): 1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia 2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia 3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058) (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 5. Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00 6. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2023 .................................................................... 6 .00 .00 7 .00 7. Line 6, column A plus line 6 column B. Report this amount on line 15 of Form IT-140 ......................................... *P40202308W* P –8– 4 0 2 0 2 3 0 8 W Schedule HEPTC-1 Form IT-140 W 2023 HOMESTEAD EXCESS PROPERTY TAX CREDIT There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income. The maximum refundable tax credit is $1,000. You must complete the schedule below to determine the amount of your credit. No credit may be taken for any homestead which is owned, in whole or in part, by any person who is not a low-income person. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. Part I – Determine if your income falls within the financial guidelines needed to take this credit. Check here if you were required to pay Federal Alternative Minimum Tax. Are you required to file a federal return? YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit: ► If there is only 1 person living in your home, your federal adjusted gross income must be $43,740 or less. ► If there are 2 people living in your home, your federal adjusted gross income must be $59,160 or less. ► If there are 3 people living in your home, your federal adjusted gross income must be $74,580 or less. ► If there are 4 people living in your home, your federal adjusted gross income must be $90,000 or less. **For each additional person add $15,420. NO – Your income less social security benefits must meet the following guidelines for you to qualify for this credit: ► If there is only 1 person living in your home, your income must be $43,740 or less. ► If there are 2 people living in your home, your income must be $59,160 or less. ► If there are 3 people living in your home, your income must be $74,580 or less. ► If there are 4 people living in your home, your income must be $90,000 or less. **For each additional person add $15,420. Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines) 1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2023 (Calculation to be used is after discount and before interest is added) ............................................................ 1 .00 2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A. ....................... 2 .00 3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) ....................... 3 .00 4. Enter your Federal Adjusted Gross Income ....................................................................................................... 4 .00 a. Enter the amount of increasing income modifications reported on line 59 of Schedule M .............................. a .00 b. Enter federal tax-exempt interest income ............................................................................................................. b .00 c. Enter amount received in 2023 in the form of earnings replacement insurance (Workers’ Compensation Benefits) c .00 d. Enter the amount of Social Security benefits, including SSI and SSDI, received that are NOT included in your Federal Adjusted Gross Income .............................................................................................................. d .00 e. Enter the income of all individuals living in the household but would file a separate tax return .................... e .00 5 .00 6. Total Gross Income: Add amount entered on line 4 and line 5 .......................................................................... 6 .00 7. Multiply amount on line 6 by 4% (0.04) ............................................................................................................. 7 .00 5. Add amounts on lines 4a, 4b, 4c, 4d, and 4e ................................................................................................... 8. Is the amount on line 3 greater than the amount on line 7? Yes. Continue to line 9 below No. Stop — you are not eligible for this tax credit 9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000, whichever is lower, and enter on line 18 of IT-140 ............................................................................................................................ 9 *P40202309W* P –9– .00 4 0 2 0 2 3 0 9 W THIS PAGE INTENTIONALLY LEFT BLANK. –10– 2023 Schedule FTC-1 Form IT-140 W A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative minimum tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the schedule below and attach to Form IT-140. If filing status is married filing separate use Family Tax Credit Table 2. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. FAMILY TAX CREDIT 1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00 2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140)....................................... 2 .00 3. Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not already included on line 2 of Form IT-140).......................................................................................................... 3 .00 4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00 5. Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size for the Family Tax Credit)............................................................................................................................ 5 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 12. If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6 7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00 8. Multiply the amount on line 7 by the percentage shown on line 6 This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP ..................................... 8 .00 *P40202310W* P –11– 4 0 2 0 2 3 1 0 W 2023 FAMILY TAX CREDIT TABLES Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly 1 Modified Federal Adjusted Gross Income Greater Than Number of Family Members in Household 2 Family Credit% Equal To or Less Than Greater Than Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than 4 Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than $0 $14,580 100% $0 $19,720 100% $0 $24,860 100% $0 $30,000 100% $14,580 $14,880 90% $19,720 $20,020 90% $24,860 $25,160 90% $30,000 $30,300 90% $14,880 $15,180 80% $20,020 $20,320 80% $25,160 $25,460 80% $30,300 $30,600 80% $15,180 $15,480 70% $20,320 $20,620 70% $25,460 $25,760 70% $30,600 $30,900 70% $15,480 $15,780 60% $20,620 $20,920 60% $25,760 $26,060 60% $30,900 $31,200 60% $15,780 $16,080 50% $20,920 $21,220 50% $26,060 $26,360 50% $31,200 $31,500 50% $16,080 $16,380 40% $21,220 $21,520 40% $26,360 $26,660 40% $31,500 $31,800 40% $16,380 $16,680 30% $21,520 $21,820 30% $26,660 $26,960 30% $31,800 $32,100 30% $16,680 $16,980 20% $21,820 $22,120 20% $26,960 $27,260 20% $32,100 $32,400 20% $16,980 $17,280 10% $22,120 $22,420 10% $27,260 $27,560 10% $32,400 $32,700 10% 0% $22,420 0% $27,560 0% $32,700 $17,280 5 Modified Federal Adjusted Gross Income Greater Than 6 Family Credit% Equal To or Less Than 7 Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than 0% 8 or More Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than $0 $35,140 100% $0 $40,280 100% $0 $45,420 100% $0 $50,560 100% $35,140 $35,440 90% $40,280 $40,580 90% $45,420 $45,720 90% $50,560 $50,860 90% $35,440 $35,740 80% $40,580 $40,880 80% $45,720 $46,020 80% $50,860 $51,160 80% $35,740 $36,040 70% $40,880 $41,180 70% $46,020 $46,320 70% $51,160 $51,460 70% $36,040 $36,340 60% $41,180 $41,480 60% $46,320 $46,620 60% $51,460 $51,760 60% $36,340 $36,640 50% $41,480 $41,780 50% $46,620 $46,920 50% $51,760 $52,060 50% $36,640 $36,940 40% $41,780 $42,080 40% $46,920 $47,220 40% $52,060 $52,360 40% $36,940 $37,240 30% $42,080 $42,380 30% $47,220 $47,520 30% $52,360 $52,660 30% $37,240 $37,540 20% $42,380 $42,680 20% $47,520 $47,820 20% $52,660 $52,960 20% $37,540 $37,840 10% $42,680 $42,980 10% $47,820 $48,120 10% $52,960 $53,260 10% 0% $42,980 0% $48,120 0% $53,260 $37,840 Table 2: Married Filing Separately 2 3 1 Modified Federal Adjusted Gross Income Greater Than Number of Family Members in Household 3 Modified Federal Adjusted Gross Income Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than 0% 4 Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than $0 $7,290 100% $0 $9,860 100% $0 $12,430 100% $0 $15,000 100% $7,290 $7,440 90% $9,860 $10,010 90% $12,430 $12,580 90% $15,000 $15,150 90% $7,440 $7,590 80% $10,010 $10,160 80% $12,580 $12,730 80% $15,150 $15,300 80% $7,590 $7,740 70% $10,160 $10,310 70% $12,730 $12,880 70% $15,300 $15,450 70% $7,740 $7,890 60% $10,310 $10,460 60% $12,880 $13,030 60% $15,450 $15,600 60% $7,890 $8,040 50% $10,460 $10,610 50% $13,030 $13,180 50% $15,600 $15,750 50% $8,040 $8,190 40% $10,610 $10,760 40% $13,180 $13,330 40% $15,750 $15,900 40% $8,190 $8,340 30% $10,760 $10,910 30% $13,330 $13,480 30% $15,900 $16,050 30% $8,340 $8,490 20% $10,910 $11,060 20% $13,480 $13,630 20% $16,050 $16,200 20% $8,490 $8,640 10% $11,060 $11,210 10% $13,630 $13,780 10% $16,200 $16,350 10% 0% $11,210 0% $13,780 0% $16,350 $8,640 5 Modified Federal Adjusted Gross Income Greater Than 6 Family Credit% Equal To or Less Than 7 Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than 0% 8 or More Family Credit% Equal To or Less Than Modified Federal Adjusted Gross Income Greater Than Family Credit% Equal To or Less Than $0 $17,570 100% $0 $20,140 100% $0 $22,710 100% $0 $25,280 100% $17,570 $17,720 90% $20,140 $20,290 90% $22,710 $22,860 90% $25,280 $25,430 90% $17,720 $17,870 80% $20,290 $20,440 80% $22,860 $23,010 80% $25,430 $25,580 80% $17,870 $18,020 70% $20,440 $20,590 70% $23,010 $23,160 70% $25,580 $25,730 70% $18,020 $18,170 60% $20,590 $20,740 60% $23,160 $23,310 60% $25,730 $25,880 60% $18,170 $18,320 50% $20,740 $20,890 50% $23,310 $23,460 50% $25,880 $26,030 50% $18,320 $18,470 40% $20,890 $21,040 40% $23,460 $23,610 40% $26,030 $26,180 40% $18,470 $18,620 30% $21,040 $21,190 30% $23,610 $23,760 30% $26,180 $26,330 30% $18,620 $18,770 20% $21,190 $21,340 20% $23,760 $23,910 20% $26,330 $26,480 20% $18,770 $18,920 10% $21,340 $21,490 10% $23,910 $24,060 10% $26,480 $26,630 10% 0% $21,490 0% $24,060 0% $26,630 $18,920 –12– 0% Schedule H Form IT-140 2023 CERTIFICATION FOR PERMANENT AND TOTAL DISABILITY A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYER If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2023 OR were the surviving spouse of an individual who had been certified disabled and DIED DURING 2023, a reducing modification to income may be allowed. To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below. Second, have the physician complete the remainder of the certificate and return to disabled taxpayer. Third, complete Schedule M to determine the modification. Last, enclose the completed certification with the West Virginia personal income tax return. A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H. Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2023, do not submit this certification with the return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date. PHYSICIAN If, in your opinion, the individual named on this certification is permanently and totally disabled during 2023, please certify by entering your name, address and FEIN number. Sign and date the certification. Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYERS WHO ARE DISABLED DURING 2023 REGARDLESS OF AGE I certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2023. Name of Disabled Taxpayer Social Security Number Physician’s Name Physician's FEIN Number Physician’s Street Address City State Physicians Signature Date –13– MM Zip Code DD YYYY 2023 Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements provided by the other state tax return in your files. In lieu of a return you may maintain an information statement and the withholding statements provided by the partnership, limited liability company or S-Corporations. No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision of a state or any other country. RESIDENCY STATUS RESIDENT NONRESIDENT – DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED) PART-YEAR RESIDENT – MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A. MOVED INTO WEST VIRGINIA MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD ENTER THE DATE OF YOUR MOVE: MM DD YYYY 1 RETURN. DO NOT REPORT TAX WITHHELD INCOME TAX COMPUTED ON YOUR 2023 1 .00 STATE ABBREVIATION 2 WEST VIRGINIA TOTAL INCOME TAX DUE (LINE 8 OF FORM IT-140) 2 .00 3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00 4 TOTAL WEST VIRGINIA ADJUSTED GROSS INCOME (RESIDENTS–FORM IT-140, LINE 4. PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00 5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME 6 .00 7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00 8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00 9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 26 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00 10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00 RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140 PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 –14– IMPORTANT INFORMATION FOR 2023 • The IT-120 has been removed. If you are requesting a waiver or are a qualified farmer, please check the box on the the penalty due line. See page 22 for more information. • On Schedule A, there are two new boxes on top of page. You must check one of the boxes if you are a Nonresident or Partyear resident. If you mark part year, you must provide the period of West Virginia residency and complete the appropriate columns. • If you receive an EK-1 you will claim the "income credit" on the new Recap Line (Elective Income Credit for tax paid by a Pass Through Entity) and provide the EK-1 to support the claim. • You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to submit this documentation will result in the disallowance of the withholding amount claimed. • Additional municipalities are now subject to the Municipal Use Tax. Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use tax. • You can interact with us online at mytaxes.wvtax.gov. Services offered include bill pay and secure communication about your return. Before you call, please use our MyTaxes portal. Online filing options are available on our website. RETURNED PAYMENT CHARGE The Tax Division will recover a $15.00 fee associated with returned electronic bank transactions. These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds. • Stopped payments. • Bank refusal to authorize payment for any reason. • Direct Deposit of refunds to closed accounts. • Direct Deposit of refunds to accounts containing inaccurate or illegible account information. Paper Checks returned for insufficient funds will incur a $28.00 fee. IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED FINANCIAL TRANSACTION OCCURRING: • Be sure that you are using the most current bank routing and account information. • If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to the current return. It is important to verify your bank routing and account information from a check with your tax preparer. This will ensure the information is accurate and current in the event that a bank account previously used was closed or changed either by you or the financial institution. • If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return often carries over to the current return. It is important that you verify this information by reviewing the bank routing and account information from a current check. This will ensure the information is accurate and current. • If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct deposit of refund are clear and legible. • If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current. • If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and account numbers being used will be active on the scheduled date. • Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are presented for payment. tax.wv.gov 2023 Personal Income Tax Information and Instructions — 15 TIPS ON FILING A PAPER RETURN The Tax Division processes E-filed returns more quickly than paper returns. However, if you file a paper return there are several things you can do to speed-up the processing of your return. Faster processing means faster refunds! • Make sure you have received all W-2s, 1099s, and other tax documents for the 2023 tax year. • Complete your federal income tax return first. • Do not use prior year forms. • SEND all W-2s, 1099s, K-1s or WV NRW-2s with the Tax return. • Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when information on the return is not clear. • Use BLACK INK. Do not use pencils, colored ink, or markers. • Do not write in the margins unless specifically instructed to do so. • Always put entries on the lines, not to the side, above or below the line. • Do not submit photocopies to the Division. • Lines where no entry is required should be left blank. Do not fill in with zeros. • Do not use staples. • Make sure all required forms and schedules are included with the tax return. • Sign your return. • Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example: SMI TH MI LLER JR Last Name Suffix Spouse’s Last Name – Only if different from Last Name above l WAYLON W AMELI A H Your First Name Suffix Spouse’s First Name 234 N 5TH ST ANYWHERE • • • • • First Line of Address City MI Second Line of Address WV 55555 State Zip Code MI 6789 NEVER USE COMMAS when filling in dollar amounts. Round off amounts to WHOLE DOLLARS – NO CENTS. Do not use parentheses ( ) for a negative number. Use a dark, bold negative sign: -8300 rather than (8300). Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 0 1 4 7 Do not add cents in front of the preprinted zeros on entry lines. Numbers should be entered as shown below: Federal Adjusted Gross Income 4 0000.00 .00 Additions to Income Subtractions from Income West Virginia Adjusted Gross Income 8000.00 32000.00 16 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov GENERAL INFORMATION WHO MUST FILE You must file a West Virginia income tax return if: • You were a resident of West Virginia for the entire taxable year. • You were a resident of West Virginia for a part of the taxable year (Part-Year Resident). • You were not a resident of West Virginia at any time during 2023, but your federal adjusted gross income includes income from West Virginia sources (nonresident). You are required to file a West Virginia return even though you may not be required to file a federal return if: • Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income is to be determined as if you had been required to file a federal return. Your exemptions are to be determined following the rules on page 24. • You are claiming a SCTC or HEPTC credit • You are due a refund. You are not required to file a West Virginia return if you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification. For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if you are entitled to a refund you must file a return. RESIDENCY STATUS RESIDENT A resident is an individual who: • Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or • Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state. PART-YEAR RESIDENT A part-year resident is an individual who changes his/her residence either: • From West Virginia to another state, or • From another state to West Virginia during the taxable year. FULL-YEAR NONRESIDENT A full-year nonresident is an individual who is: • A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia; or • A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia. SPECIAL NONRESIDENTS A Special Nonresident is an individual who is: • A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and • Your only source of West Virginia income was from wages and salaries. • Mark the nonresident special box on the front of the return and complete Part II of Schedule A. Nonresidents who DO NOT have West Virginia source income or withholdings are not required to file a West Virginia return. IT-140 NRC-COMPOSITE RETURN Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return. If this election is made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/ part-year resident return for income reported on the IT-140NRC. A $50 processing fee is required for each composite return filed. If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return.The IT-140NRC is available on our website at tax.wv.gov. tax.wv.gov 2023 Personal Income Tax Information and Instructions — 17 AMENDED RETURN Use the version of Form IT-140 that corresponds to the tax year to be amended and check the “Amended Return” box. These forms and corresponding instructions are available on our website at tax.wv.gov. You must file a West Virginia amended return if any of the following conditions occur: • To correct a previously filed return; or • You filed an amended federal income tax return and that change affected your West Virginia tax liability; or • The Internal Revenue Service made any changes to your federal return (i.e., change in federal adjusted gross income, change in exemptions, etc.). If either you or the Internal Revenue Service make a change to your federal return which causes either and increase or decrease in your Federal Adjusted Gross Income, an amended West Virginia return must be filed within ninety (90) days after a final determination for such change is made. A copy of your amended federal income tax return must be enclosed with the West Virginia amended return. WV amended returns cannot be processed until the IRS has processed the amended federal return. Do not enclose a copy of your original return. If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly, you must do so in compliance with federal guidelines. If your original return was filed jointly and you are amending to file separately, your spouse must also file an amended separate return. If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due. An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time. An explanation must be provided as to why you are amending your return. Please complete page 47 and submit with the amended return. NONRESIDENT/PART-YEAR RESIDENT A part-year resident is subject to West Virginia tax on the following: • Taxable income received from ALL sources while a resident of West Virginia; • West Virginia source income earned during the period of nonresidence; and • Applicable special accruals. WEST VIRGINIA SOURCE INCOME The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income: • Real or tangible personal property located in West Virginia; • Employee services performed in West Virginia; • A business, trade, profession, or occupation conducted in West Virginia; • An S corporation in which you are a shareholder; • Your distributive share of West Virginia partnership income or gain; • Your share of West Virginia estate or trust income or gain and royalty income; • West Virginia Unemployment Compensation benefits; • Prizes awarded by the West Virginia State Lottery. West Virginia source income of a nonresident does not include the following income even if it was included in your federal adjusted gross income: • Annuities and pensions; • Interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia; • Gambling winnings, other than prizes awarded by the West Virginia State Lottery as described above, unless you are engaged in the business of gambling (file a Schedule C related to gambling activity for federal income tax purposes) and you engage in that business, trade, profession, or occupation in West Virginia. NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN COMPLETE SCHEDULE A. Income earned outside of West Virginia may not be claimed on Schedule M as other deductions. Please use Schedule A. To compute tax due, use the calculation worksheet located on page 8. (Instructions for Schedule A can be found on pages 30 through 32.) INCOME. In Column A of Schedule A, you must enter the amounts from your federal return. Income received while you were a resident of West Virginia must be reported in Column B. Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C. ADJUSTMENTS. The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that were actually paid or incurred during your period of residency, or paid or incurred as a result of the West Virginia source income during the period of nonresidence. For example, if you made payments to an Individual Retirement Account during the entire taxable year, you may not claim any payments made while a nonresident unless the payments were made from West Virginia source income. However, you may claim the full amount of any payments made during your period of West Virginia residency. SPECIAL ACCRUALS. In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return must include all items of income, gain, or loss accrued to the taxpayer up to the time of his change of residence. This includes any amounts not otherwise includible on the return because of an election to report income on an installment basis. The return must be filed on the accrual basis whether or not that is the taxpayer’s established method of reporting. For example, a taxpayer who moves from West Virginia and sells his West Virginia home or business on an installment plan must report all income from the sale in the year of the sale, even though federal tax is deferred until the income is actually received. 18 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov FILING STATUS There are five (5) filing status categories for state income tax purposes. Your filing status will determine the rate used to calculate your tax. • Single • Head of Household • Married Filing Jointly. You must have filed a joint federal return to be eligible to file a joint state return. If you filed a joint federal return, you may elect to file your state return as either “Married Filing Jointly” using the state’s tax Rate Schedule I or as “Married Filing Separately” using Rate Schedule II. • Married Filing Separately. If you are married but filed separate federal returns, you MUST file separate state returns. If you file separate returns you must use the “Married Filing Separately” tax Rate Schedule II to determine your state tax. • Widow(er) with a dependent child. When joint federal but separate state returns are filed, each spouse must report his/her federal adjusted gross income separately as if the federal adjusted gross income of each had been determined on separately filed federal returns. If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresident for the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly as residents of West Virginia. The total income earned by each spouse for the entire year, regardless of where earned, must be reported on the joint return as taxable to West Virginia. No credit will be allowed for income taxes paid to the other state. A joint return may not be filed if one spouse changes residence during the taxable year, while the other spouse-maintained status as a resident or nonresident during the entire taxable year. DECEASED TAXPAYER A return must be filed for a taxpayer who died during the taxable year. This will serve as notification to close the tax account for the deceased taxpayer. Check the box “DECEASED” and enter the date of death on the line provided. If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent’s estate. Schedule F may be found on page 41. EXEMPTIONS You can no longer claim personal exemptions on your federal income tax return. West Virginia has retained personal exemptions under the same rules applicable under federal law in prior years. The West Virginia personal exemption allowance is $2,000 per allowable exemption, or $500 if someone else can claim an exemption for you on their return. See the rules for personal exemptions on page 24. ITEMIZED DEDUCTIONS The State of West Virginia does not recognize most itemized deductions for personal income tax purposes. Consequently, the only itemized deductions allowed to be claimed from the federal income tax return are gambling losses. PROPERTY TAX CREDITS The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. If you qualify for both credits, a state return must be filed to receive the credits, even if you have no federal requirement. SENIOR CITIZENS TAX CREDIT. Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program (administered by the county assessor’s office), who incur and pay property taxes and whose federal adjusted gross income is less than 150% of federal poverty guidelines. The maximum federal adjusted gross income level is $21,870 for a single person household plus an additional $7,710 for each additional person in the household (e.g., $29,580 for a two-person household). You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program. If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form. If you are claiming both the SCTC-A and the HEPTC-1 you need to file a state tax return to claim the credits. Additional information can be found on page 34 of this booklet and in Publication TSD-411 which can be found on our website at tax.wv.gov. HOMESTEAD EXCESS PROPERTY TAX CREDIT. The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your OWNER-OCCUPIED home exceeds 4% of your income (gross household income including social security benefits). Low-income is defined as federal adjusted gross income that is 300% or less of the federa
Income Tax Booklet
More about the West Virginia Income Tax Booklet Individual Income Tax TY 2023
This booklet includes instructions (and forms) for filling out and filing your Form IT-140 income tax return.
Income Tax Booklet requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the West Virginia Income Tax Instructional Booklet in January 2024, so this is the latest version of Income Tax Booklet, fully updated for tax year 2023. You can download or print current or past-year PDFs of Income Tax Booklet directly from TaxFormFinder. You can print other West Virginia tax forms here.
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TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form IT140 | West Virginia Personal Income Tax Return |
| Schedule M | Modifications to Adjusted Gross Income |
| Form IT140ES | IT-140ES Individual Estimated Income Tax Payment |
| Income Tax Booklet | West Virginia Income Tax Instructional Booklet |
| Form IT210 | Underpayment of Estimated Tax by Individuals: |
View all 76 West Virginia Income Tax Forms
Form Sources:
West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Income Tax Booklet from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of West Virginia Income Tax Booklet
We have a total of nine past-year versions of Income Tax Booklet in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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While we do our best to keep our list of West Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.