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West Virginia Free Printable 2018_PIT_Forms (Fill in).indd for 2019 West Virginia West Virginia Personal Income Tax Return

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West Virginia Personal Income Tax Return
2018_PIT_Forms (Fill in).indd

Clear All Values IT-140 REV 8-18 F West Virginia Personal Income Tax Return SOCIAL SECURITY NUMBER Deceased Date of Death: Deceased Date of Death: LAST NAME SUFFIX SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME FIRST LINE OF ADDRESS 2018 *SPOUSE’S SOCIAL SECURITY NUMBER YOUR FIRST NAME MI MI SECOND LINE OF ADDRESS CITY STATE TELEPHONE NUMBER Amended return Print Your Return Check Your Return for Required Information ZIP CODE EXTENDED DUE DATE MM/DD/YYYY EMAIL Check before 4/15/19 if you wish to stop the original debit (amended return only) Net Operating Loss Nonresident Special Nonresident/ PartYear Resident Form WV-8379 filed as an injured spouse (See instructions on Page 15) FILING STATUS (Check One) 1 Single 2 Head of Household 3 Married, Filing Joint 4 Married, Filing Separate Exemptions { Enter “1” in boxes a and b if they apply (If someone can claim you as a dependent, leave box (a) blank.) ScheduleDP DP c. List your dependents. If more than five dependents, continue on Schedule on page 43. Social Security First name Last name Number 0 0 Yourself (a) Spouse (b) Date of Birth (MM DD YYYY) *Enter spouse’s SS# and name in the boxes above d. Additional exemption if surviving spouse (see page 17) 5 Widow(er) with dependent child Enter total number of dependents 0 0 0 (c) (d) (e) Enter decedents SSN: ______________________ Year Spouse Died: _____________________ e. Total 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. 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1................. 1 0 M 2. Additions to income (line 33 of Schedule M)......................................................................................................... 2 0 .00 3. Subtractions from income (line 50 of Schedule M M)............................................................................................... 3 0 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)................................................................. 4 0 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 23)................................................................... 5 0 .00 0 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ................................................... 6 500 .00 7. West Virginia Taxable Income (line 4, minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ....................... 7 0 .00 8. Income Tax Due (Check One) Tax Table RateSchedule Schedule Tax Table Rate 8 0 .00 Nonresident/Part-year resident calculation schedule............... Nonresident/Part-Year Resident Calculation Schedule .00 TAX DEPT USE ONLY PAYMENT PLAN CORR SCTC NRSR HEPTC *P40201801F* P 4 0 2 0 1 8 0 1 F Return to the first page PRIMARY LAST NAME SHOWN ON FORM IT-140 8.Total Taxes Due 8 0 .00 9. West Virginia Income Tax Withheld (SEE INSTRUCTIONS) CHECK HERE IF WITHHOLDING IS FROM NRSR (NONRESIDENT SALE OF REAL ESTATE)........................................................................................................................................ 9 0 .00 10. Estimated Tax Payments and Payments with Schedule L .................................................................................................................. 10 0 .00 11. Family Tax Credit if applicable (see required worksheet schedule on page 43)...................................................................................... 11 0 .00 12. Senior Citizen Tax Credit for property tax paid from Schedule SCTC-1............................................................................................... 12 0 .00 HEPTC-1 13. Homestead Excess Property Tax Credit for property tax paid from Schedule HEPTC-1..................................................................... 13 0 .00 TaxCredit CreditRecap RecapSchedule Schedule(see schedule on page 8) ................................................................................................ 14. Credits from Tax 14 0 .00 15. Amount paid with original return (amended return only) ..................................................................................................................... 15 0 .00 16. Payments and Credits (add lines 9 through 15) ............................................................................................................................... 16 0 .00 17. Overpayment previously refunded or credited (amended return only) ............................................................................................... 17 0 .00 18. Total payments and credits (line 16 minus line 17).............................................................................................................................. 18 0 .00 19. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here............................ 19 0 .00 UT on page 37). 20. West Virginia Use Tax Due on out-of-state purchases (see Schedule Schedule UT CHECK IF NO USE TAX DUE............... 20 0 .00 ...................................................................... 21 0 .00 22. Add line 8 to the total of lines 19, 20, and 21. This is your total amount due....................................................................................... 22 0 .00 23. Balance Due (line 22 minus line 18). If Line 18 is greater than line 22, go to line 24 ............................. PAY THIS AMOUNT 23 24. If line 18 is greater than line 22, subtract line 22 from line 18. This is your total overpayment ................................................ 24 25. Amount of overpayment to be credited to your 2019 estimated tax..................................................................................................... 25 SOCIAL SECURITY NUMBER 21. West Virginia Children’s Trust Fund to help prevent child abuse and neglect. $5 $25 $100 Other $ Enter the amount of your contribution (line 8 from previous page) 26. Refund due you (line 24 minus line 25)................................................................................................................ Direct Deposit of Refund CHECKING SAVINGS 0 .00 0 .00 0 REFUND 26 ROUTING NUMBER .00 .00 ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the State Tax Department 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 that form NOT be e-filed MAIL TO: Date Preparer’s EIN Spouse’s Signature Signature of preparer other than above REFUND WV State Tax Department P.O. Box 1071 Charleston, WV 25324-1071 Printed Name Date Telephone Number Date Telephone Number BALANCE DUE WV State Tax Department P.O. Box 3694 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 - Enclose your check or money order with your return. Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”. Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax *P40201802F* P 4 0 2 0 1 8 0 2 F Return to the first page SCHEDULE F M Modifications to Adjusted Gross Income IT-140 F 2018 Modifications Increasing Federal Adjusted Gross Income 27. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax.................................. 27 0 .00 28. Interest or dividend income on state and local bonds other than bonds from West Virginia sources.............................................. 28 0 .00 29. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax.................................................... 29 0 .00 30. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax.............................. 30 0 .00 31. Other income deducted from federal adjusted gross income but subject to state tax.................................................................... 31 0 .00 32. Withdrawals from a WV Prepaid Tuition/SMART529© Savings Plan NOT used for payment of qualifying expenses............................. 32 0 .00 FormIT-140............................................................... IT-140 33. TOTAL ADDITIONS (Add lines 27 through 32). Enter here and on Line 2 of Form 33 0 .00 Column B (Spouse) Modifications Decreasing Federal Adjusted Gross Income Column A (You) 34. Interest or dividends received on United States or West Virginia obligations included in federal adjusted gross income but exempt from state tax ................................................................................ 34 0 .00 0 .00 35. Total amount of any benefit (including survivorship annuities) received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system. Excluding PERS –please see instructions on page 21.... 35 0 .00 0 .00 36. Up to $2,000 of benefits received from West Virginia Teachers’ Retirement System and West Virginia Public Employees’ Retirement System .......................................................................... 36 0 .00 0 .00 37. Up to $2,000 of benefits from Federal Retirement Systems (Title 4 USC §111)................................... Combined amounts of Lines 36 and 37 must not exceed $2,000. 37 0 .00 0 .00 0 .00 0 .00 38. Military Retirement Modification ............................................................................................................ 38 39. Active Duty Military pay (see instructions on page 21) Must enclose military orders............................. 39 0 .00 0 .00 40. Active Military Separation (see instructions on page 21) Must enclose military orders and discharge papers 40 0 .00 0 .00 41. Refunds of state and local income taxes received and reported as income to the IRS ......................... 41 0 .00 0 .00 42. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds ...................................... 42 0 .00 0 .00 43. Railroad Retirement Board Income received.......................................................................................... 43 0 .00 0 .00 44. Check one: Long-Term Care Insurance 44 0 .00 0 .00 45. West Virginia “EZ PASS” deduction....................................................................................................... 45 EZ Pass Transponder #________________________________________________________________ 0 .00 0 .00 IRC 1341 Repayments Autism Modification (instructions on page 21) Senior Year Year (a) Income not included Add lines 34 citizen or of birth of in lines 39 through 45 (b) through 38 NOT TO EXCEED 8000.00 disability 65 or older (c) Subtract (b) from (a) (If less than zero, enter zero) disability 46. YOU 47. SPOUSE 0 .00 0 .00 0 .00 0 .00 0 .00 0 .00 23) 48. Surviving spouse deduction (see instructions on page 22).............................................................. 48 0 .00 0 .00 49. Add lines 34 through 45 48 for each column ....................................................................................... 49 0 .00 0 .00 *P40201803F* P 4 0 2 0 1 8 0 3 F 50. Total Subtractions (line 49, Column A plus line 49,Column B) Form IT-140 Enter here and on line 3 of FORM IT-140) 50 0 .00 Return to the first page RECAP (F IT-140) F 2018 Tax Credit Recap Schedule This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both 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 all of 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. WEST VIRGINIA TAX CREDIT RECAP SCHEDULE TAX CREDIT SCHEDULE APPLICABLE CREDIT 1. Credit for Income Tax paid to another state(s)................................................ E E 1 0 2. Non-family Adoption Credit............................................................................. WV/NFA-1 2 0 .00 3. General Economic Opportunity Tax Credit...................................................... WV/EOTC-PIT 3 0 .00 4. WV Environmental Agricultural Equipment Credit.......................................... WV/AG-1 4 0 .00 5. WV Military Incentive Credit............................................................................ J 5 0 6. Neighborhood Investment Program Credit..................................................... NIPA-2 6 0 .00 7. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 7 0 8. Qualified Rehabilitated Buildings Investment Credit....................................... RBIC-A 8 0 .00 9. West Virginia Film Industry Investment Tax Credit........................................ WV/FIIA-TCS 9 0 .00 10. Apprenticeship Training Tax Credit................................................................ WV/ATTC-1 10 0 .00 11. Alternative-Fuel Tax Credit............................................................................. AFTC-1 11 0 .00 12. Conceal Carry Gun Permit Credit.................................................................. CCGP-1 12 0 .00 13. Farm to Food Bank Tax Credit....................................................................... 13 0 .00 Form IT-140, IT-140 line 14........................................... 14. TOTAL CREDITS — add lines 1 through 13. Enter on Form 14 0 .00 ** For what states? .00 .00 .00 **You cannot claim credit for taxes paid to KY, MD, PA, OH, or VA unless your source income is other than wages and/or salaries. *P40201804F* P 4 0 2 0 1 8 0 4 F Return to the first page SCHEDULE (F FIT-140) F NAME OF DECEDENT DATE OF DEATH NAME OF CLAIMANT SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER ADDRESS (permanent residence or domicile at date of death) CITY 2018 Statement of Claimant to Refund Due Deceased Taxpayer (Attach completed schedule to decedent's return) ADDRESS STATE ZIP CODE CITY ZIP CODE STATE I am filing this statement as (check only one box): A. Surviving wife or husband, claiming a refund based on a joint return B. Administrator or executor. Attach a court certificate showing your appointment. C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach a copy of the death certificate or proof of death* ATTACH A LIST TO THIS SCHEDULE CONTAINING THE NAME AND ADDRESS OF THE SURVIVING SPOUSE AND CHILDREN OF THE DECEDENT. TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED YES NO 1. Did the decedent leave a will?......................................................................................................................................................................... 2(a).Has an administrator or executor been appointed for the estate of the decedent?...................................................................................... 2(b) If "NO" will one be appointed?....................................................................................................................................................................... If 2(a) or 2(b) is checked "YES", do not file this form. The administrator or executor should file for the refund. 3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent was domiciled or maintained a permanent residence?................................................................................................................................. If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or executor or other evidence showing that you are authorized under state law to receive payment. SIGNATURE AND VERIFICATION I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have examined this claim and to the best of my knowledge and belief, it is true, correct and complete. Signature of claimant _____________________________________________________ Date _______________________________ *May be the original of an authentic copy of a telegram or letter from the Department of Defense notifying the next of kin of death while in active service, or a death certificate issued by the appropriate officer of the Department of Defense. *P40201814F* P 4 0 2 0 1 8 1 4 A Return to the first page 2018 SCHEDULE (F UT IT-140) F West Virginia Purchaser’s Use Tax Schedule INSTRUCTIONS Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items. For detailed instructions on the Schedule UT, see page 38. Part I State Use Tax Calculation 1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 2. West Virginia Use Tax Rate.......................................................................................................................... 2 3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)....... 3 Part II $ 0.00 .06 0.00 $ Municipal Use Tax Calculation City/Town Name* Purchases Subject to Municipal Use Tax Municipal Tax Due (Purchases multiplied by rate) Tax Rate 4a 4b $ 0.00 4c 4d $ 0.00 5a 5b $ 0.00 5c 5d $ 0.00 6a 6b $ 0.00 6c 6d $ 0.00 7a 7b $ 0.00 7c 7d $ 0.00 8 $ 0.00 9 $ 0.00 10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $ 0.00 11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 20 of Form IT-140) $ 0.00 8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) Part III Total Amount Due 9. Total State Use Tax due (from line 3)............................................................................................................ 11 *Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax. *P40201805F* P 4 0 2 0 1 8 0 5 F Return to the first page INSTRUCTIONS You owe use tax on the total purchase price of taxable tangible personal property or taxable services (hereinafter called property) that you used, stored, or consumed in West Virginia upon which you have not previously paid West Virginia sales or use tax. The use tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-ofstate purchases, telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. Schedule UT must be filed with IT-140 if the taxpayer is reporting use tax due. 2. 3. You bring equipment into West Virginia for use in a municipality which imposes municipal sales and use tax. You can determine the West Virginia state and municipal use tax as follows: USE TAX – STATE 1. Purchase price Examples of reasons you may owe use tax: 1. use taxes imposed and how to compute and report the West Virginia state and municipal taxes due. You purchased property without paying sales tax from a seller outside of West Virginia. You would have paid sales tax if you purchased the property from a West Virginia seller. You purchased property without paying sales tax for resale (to sell to others) or for a nontaxable use. You then used the property in a taxable manner. You purchased property without paying sales tax and later gave the property away free to your customers. P I. S U T C (includes purchases or lease of tangible personal property or taxable service made using direct pay permit) $10,000.00 2. 6.0% West Virginia State use tax ($10,000 x .06) 3. Less 4.0% sales/use tax paid to State B ($10,000 x .04) 4. Net use tax due to West Virginia 5. Measure of tax ($200 ÷ .06 tax rate) 600.00 (400.00) 200.00 $ 3,333.34 You should include the $3,333.34 in Part I, line 1 of the West Virginia Purchaser’s Use Tax Schedule. USE TAX – MUNICIPAL 1. Purchase price $10,000.00 Line 1 – Enter the total dollar amount of all purchases made during the 2018 tax year that are subject to the 6% use tax rate. 2. 1.0% Municipality A sales/use tax ($10,000 x .01) 100.00 Line 3 – Multiply the amount on line 1 by the use tax rate on line 2. 3. Less .5% sales/use tax paid to Municipality B ($10,000 x .005) (50.00) P II. M U T C 4. Net use tax due to municipality A You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not previously paid sales or use tax. For municipal tax paid in another municipality. West Virginia sales and use tax law provides a credit for sales or use taxes that are properly due and paid to another state or municipality on property or services purchased outside of the State or municipality in which you are located and subsequently stored, used or consumed inside the State or municipality. The credit is allowed against the total of West Virginia state and municipal use taxes imposed on the same property or services purchased in the other state or municipality. Note: When the combined state and municipal taxes paid to the other state/municipality equals or exceeds the combined West Virginia state and municipal use tax, no entry is required on the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax paid to the other state/municipality on the same purchase. Example: You purchase an item subject to tax in Ohio and pay 7% sales tax (6% state tax and 1% local tax). You live in an area in West Virginia that imposes a 1% municipal use tax with the State rate 6%, for a total 7%. You would not report the purchase on the schedule nor on your Personal Income Tax return since the combined rates are the same in Ohio and the city in West Virginia. The following example includes a situation a person may encounter with respect to West Virginia state, and municipal sales and use taxes, if they purchase items outside West Virginia or from a different municipality and are required to pay sales or use taxes to the other state and/or municipality. The example provides information on how to use the amount of sales tax paid to the other state as a credit against West Virginia state and municipal 5. Measure of tax ($50 ÷ .01 tax rate) 50.00 $ 5,000.00 You should include the $5,000 in Part II, line 4b-7b under appropriate municipality. Line 4a – 7a – Enter the name of the municipality. Line 4b – 7b – Enter total purchases subject to the use tax. Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of municipalities and rates. Line 4d – 7d – Multiply total purchases by the tax rate and enter total. Line 8 – Add lines 4d through 7d and enter total. P III. T A D Line 9 – Enter total State Use Tax due (from line 3). Line 10 – Enter total Municipal Use Tax due (from line 8). Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here and on line 20 of Form IT 140. If you calculate an overpayment of your Personal Income Tax on Form IT-140, simply deduct the amount of Use Tax due from the amount of overpayment by following the instructions for Form IT-140. If your overpayment is reduced for any reason, the Use Tax will be billed separately from your Personal Income Tax account. –10– Return to the first page SCHEDULE (F A IT-140) 2018 Nonresidents/Part-Year Residents Schedule of Income F PART-YEAR RESIDENTS: Enter period of West Virginia residency (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME FROM: TO: MM/DD/YYYY MM/DD/YYYY 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 0 .00 0 .00 0 .00 2. Interest....................................................................... 2 0 .00 0 .00 0 .00 3. Dividends................................................................... 3 0 .00 0 .00 0 4. IRAs, pensions and annuities ................................... 4 0 .00 0 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 43 of Schedule M for Railroad Retirement benefits) 5 0 .00 0 .00 6. Refunds of state and local income tax (see line 41 of Schedule M).................................... M) 6 0 .00 7. Alimony received....................................................... 7 0 .00 0 .00 8. Business profit (or loss)............................................. 8 0 .00 0 .00 0 .00 9. Capital gains (or losses)............................................ 9 0 .00 0 .00 0 .00 10. Supplemental gains (or losses)............................... 10 0 .00 0 .00 0 11. Farm income (or loss).............................................. 11 0 .00 0 .00 0 .00 12. Unemployment compensation insurance................. 12 0 .00 0 .00 0 0 .00 0 .00 13. Other income from federal return (identify source) 13 14. Total income (add lines 1 through 13)...................... 14 .00 0 .00 0 .00 0 .00 0 .00 0 .00 0 .00 .00 .00 0 .00 0 .00 ADJUSTMENTS 15. Education expenses................................................ 15 0 .00 16. Moving expenses..................................................... 16 0 .00 0 .00 0 17. Self-employment tax deduction............................... 17 0 .00 0 .00 0 .00 18. Self Employed SEP, SIMPLE and qualified plans... 18 0 .00 0 .00 0 .00 19. Self-employment health insurance deduction.......... 19 0 .00 0 .00 0 .00 20. Penalty for early withdrawal of savings................... 0 .00 0 20 .00 0 .00 .00 21. Other adjustments.................................................... 21 0 .00 0 .00 0 .00 22. Total adjustments (add lines 15 through 21)........... 0 .00 0 .00 0 .00 0 .00 0 .00 24. West Virginia income (line 23, Column B plus column C).................................................................................... 24 0 .00 25. Income subject to West Virginia state tax but exempt from federal tax............................................ 25 0 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page................................. 26 0 .00 22 23. Adjusted gross income (subtract line 22 from line 14 in each column)....................... 23 *P40201806F* P 4 0 2 0 1 8 0 6 F 0 .00 Return to the first page SCHEDULE (F A IT-140) 2018 Nonresidents/Part-Year Residents Schedule of Income F SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 36 to the amount shown on line 7, Form Form IT-140) IT-140)..... 1 0 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 0 .00 3. Federal Adjusted Gross Income (line 1, Form Form IT-140) IT-140).............................................................................................. 3 0 .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 Form IT-140 IT-140. If you are claiming a federal net operating loss carryback, you must continue to Part II................................... 4 0 .00 PART II: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK 5. Subtract line 2 Part I from your original Federal Adjusted Gross Income (line 1, Form IT-140)............................... 5 6. Income Percentage (Divide line 5 by line 3 Part I and round the result to six decimal places) Note: Decimal cannot exceed 1.000000............................................................................................................... 6 7. Multiply line 1 Part I by line 6................................................................................................................................... 7 0 .00 8. Subtract line 7 from line 1 Part I.............................................................................................................................. 8 0 9. West Virginia Tax (Enter the smaller of line 4 Part I or line 8 Part II here and on line 8, Form Form IT-140) IT-140).................... 9 0 .00 0 . .00 0.0000 .00 PART III: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES ELIGIBILITY: Complete this section ONLY if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia AND: • 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 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 III. 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 2018, I was a resident of the state shown, 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 (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 10. Enter your total West Virginia Income from wages and salaries in the appropriate column ..................................................................................................................... 10 0 .00 0 .00 11. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2018.................................................................... 11 0 .00 0 .00 12 0 .00 12. Line 11, column A plus line 11, column B. Report this amount on line 9 of Form IT-140........................................ *P40201807F* P 4 0 2 0 1 8 0 7 F Return to the first page SCHEDULES H&E (F IT-140) F 2018 Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State SCHEDULE H CERTIFICATION OF PERMANENT AND TOTAL DISABILITY TAXPAYERS WHO ARE DISABLED DURING 2018 REGARDLESS OF AGE If you were certified by a physician as being permanently and totally disabled during the taxable year 2018, OR you were the surviving spouse of an individual who had been certified disabled and DIED DURING 2018, read the instructions to determine if you qualify for the income reducing modification allowed on Schedule M. If you qualify, you must (1) enter the name of and social security number of the disabled taxpayer in the space provided on this form, (2) have a physician complete the remainder of the certification statement and return it to you, (3) enclose the completed certification with your West Virginia personal income tax return, and (4) complete Schedule M to determine your modification. A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H. If you have provided the West Virginia State Tax Department with an approved Certification of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS DID NOT CHANGE FOR 2018, you do not have to submit this form with your return. However, you must have a copy of your original disability certification should the Department request verification at a later date. I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2018. Name of Disabled Taxpayer Social Security Number Physician’s Name Physician's FEIN Number Physician’s Street Address City State Zip Code Date Physicians Signature MM DD YYYY INSTRUCTIONS TO PHYSICIAN COMPLETING DISABILITY STATEMENT 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. IF, IN YOUR OPINION, THE INDIVIDUAL NAMED ON THIS STATEMENT IS PERMANENTLY AND TOTALLY DISABLED DURING 2018, PLEASE CERTIFY SUCH BY ENTERING YOUR NAME, ADDRESS, SIGNATURE, DATE, AND FEIN NUMBER IN THE SPACES PROVIDED ABOVE AND RETURN TO THE INDIVIDUAL. RESIDENCY STATUS Clear >> Resident SCHEDULE E CREDIT FOR INCOME TAX PAID TO ANOTHER STATE Non-Resident – 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 and enter the date of your move: MM Moved into West Virginia DD YYYY 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 1. INCOME TAX COMPUTED on your 2018 _________________ return. Do not report Tax Withheld State Abbreviation 1 Form IT-140)......................................................................................... IT-140 2. West Virginia total income tax (line 8 of Form 2 .000 0 .00 3. Net income derived from above state included in West Virginia total income..................................................... 3 .000 Form IT-140, IT-140 line 4. Part-Year Residents-Schedule Schedule A 4. Total West Virginia Income (Residents–Form A, line 26)............ 4 5. Limitation of Credit (line 2 multiplied by line 3 divided by line 4)......................................................................... 5 .00 0 .00 0 Form IT-140 IT-140 6. Alternative West Virginia taxable income Residents – subtract line 3 from line 7, Form Part-year residents – subtract line 3 from line 4............................. 6 0 .00 7. Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 6)......... 7 8. Limitation of credit (line 2 minus line 7)............................................................................................................... 8 .000 .00 0 TaxCredit Credit Recap Recap Schedule)....................... Schedule 9. Maximum credit (line 2 minus the sum of lines 2 through 13 of the Tax 9 0 .00 10. Total Credit (SMALLEST of lines 1,2, 5, 8, or 9) enter here and on line 1 of the Tax Schedule. Tax Credit Credit Recap Recap Schedule 10 .00 0 A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF 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. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR ANY OTHER POLITICAL SUBDIVISION OF A STATE OR ANY OTHER COUNTRY. Return to the first page PRIMARY LAST NAME SHOWN ON FORM IT-140 SOCIAL SECURITY NUMBER AMENDED RETURN INFORMATION If you are using this form to file an amended return, provide an explanation of the changes made in the space below. Enclose all supporting forms and schedules for items changed. If you were required to file an amended federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social security number on any enclosures. REQUEST FOR WAIVER OF ESTIMATED PENALTY If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request for waiver was not approved. Return to the first page 2018 SCHEDULES HEPTC-1 (F IT-140) F 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 $36,420 or less. ► If there are 2 people living in your home, your federal adjusted gross income must be $49,380 or less. ► If there are 3 people living in your home, your federal adjusted gross income must be $62,340 or less. ► If there are 4 people living in your home, your federal adjusted gross income must be $75,300 or less. **For each additional person add $12,960. 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 $36,420 or less. ► If there are 2 people living in your home, your income must be $49,380 or less. ► If there are 3 people living in your home, your income must be $62,340 or less. ► If there are 4 people living in your home, your income must be $75,300 or less. **For each additional person add $12,960. 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 2018.................. 1 0 .00 2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-1...................... 2 0 .00 3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit)..................... 3 0 .00 4. Enter your Federal Adjusted Gross Income ................................................................................................... 4 0 .00 a. Enter the amount of increasing income modifications reported on line 33 of Schedule Schedule M.......................... M a 0 .00 b. Enter federal tax exempt income ........................................................................................................................ b 0 .00 c. Enter amount received in 2018 in the form of earnings replacement insurance (Workers’ Compensation Benefits) c 0 .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 0 .00 5. Add amounts on lines 4a, 4b, 4c, and 4d........................................................................................................ 5 0 .00 6. Total Gross Income: Add amount entered on line 4 and line 5........................................................................ 6 0 .00 7. Multiply amount on line 6 by 4% (0.04)........................................................................................................... 7 0 .00 9 0 .00 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 Form IT-140) and enter on line 13 of IT-140.......................................................................................................................... *P40201808F* P 4 0 2 0 1 8 0 8 F Return to the first page 2018 SCHEDULE FTC-1 (F IT-140) F Family Tax Credit Schedule FTC-1 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 this schedule is not enclosed with Form IT-140, the credit will be disallowed. 1. Federal Adjusted Gross Income (enter the amount from line 1 of Form Form IT-140 IT-140)................................................. 1 0 .00 2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140 IT-140)....................................... 2 0 .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 0 .00 4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit............ 4 0 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)............................................................................................................................ 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 30. If the exemptions on line 5 are greater than 8, use the table for a family size of 8 7. Enter your income tax due from line 8 of Form IT-140........................................................................................ IT-140 5 6 7 0 .00 8. Multiply the amount on line 7 by the percentage shown on line 6 Form IT-140................................................ IT-140 This is your Family Tax Credit. Enter this amount on line 11 of Form SCHEDULE 8 0 .00 (F DP 0 0 2018 Schedule of Additional Dependents IT-140) .00 Use this schedule to continue listing dependents. If space is needed for more than 18 dependents, a copy of this form may be obtained from the West Virginia State Tax Department’s website: tax.wv.gov. First Name Last Name Date of Birth Social Security Number MM DD YYYY *P40201809F* P 4 0 2 0 1 8 0 9 F Return to the first page Form 8949 must be submitted. If withholding is related to WV/NRSR, please indicate in the box provided on line 9 and submit Form NRSR and Schedule D and Form 8949 from your federal return. F R S W (W-2) T If you fail to receive a withholding tax statement (Form W-2, W-2G, or 1099) from an employer by February 15th, you may file your income tax return using a substitute form. All efforts to obtain a W-2 statement from the payer must be exhausted before a substitute form will be accepted. West Virginia Substitute W-2 (Form WV/IT-102-1) must be completed and retained for your records in the same manner as Form W-2 for a period of not less than three years. This information may be obtained from your pay stub(s). The federal Form 4852 (Substitute for Form W-2) does not provide all the information necessary to process your state return. It WILL NOT be accepted in lieu of Form WV/IT-102-1. P Y T L Taxpayers who have delinquent tax liabilities, state or federal, may not receive the full amount of their tax refund. If you have an outstanding state or federal tax lien, your refund will be reduced and applied to your past due liability. If a portion of your refund is captured, you will receive a notice and the balance of the refund. Any final unpaid West Virginia personal income tax liabilities may be referred to the United States Treasury Department in order to capture that amount from your federal income tax refund. IRS I E The West Virginia State Tax Department and the Internal Revenue Service share tax information including results of any audits. Differences, other than those allowed under state law, will be identified and may result in the assessment of a negligence penalty. Taxpayers so identified will be subject to further investigation and future audits. I S You may be considered an injured spouse if you file a joint return and all or part of your refund was, or is expected to be, applied against your spouse’s past due child support payments or a prior year tax liability. You must file an injured spouse allocation form (Form WV-8379) to claim your part of the refund if all three of the following apply: • You are not required to pay the past due amount; • You received and reported income (such as wages, taxable interest, etc.) on a joint return; and • You made and reported payments such as West Virginia tax withheld from your wages or estimated tax payments. If all of the above apply and you want your share of the overpayment shown on the joint return refund, you must: 1. Check the injured spouse box on the front of the return; 2. Complete the West Virginia Injured Spouse Allocation Form, WV8379; and 3. Enclose the completed form with your West Virginia personal income tax return. DO NOT check the injured spouse box unless you qualify as an injured spouse and have enclosed the completed form with your return. This will cause a delay in the processing of your refund. T D P P The Tax Department has implemented a modern tax system that allows us to better serve you. This new system decreases processing time and allows us to contact taxpayers in a timely manner. If a change has been made to your return you will first receive a letter from us explaining the change. If there is an additional amount due the State, you will receive a Statement of Account. If you disagree with the amount shown to be due, return a copy of the statement with your comments and provide any additional schedules to substantiate your claim. You will receive a statement of account on a monthly basis until such time as your outstanding liability is either paid or your account is settled. If you sent us information and receive a second statement of account, it may be a timing issue. Please allow sufficient time for mailing and processing of the additional information before you contact us again. FORM IT-140 INSTRUCTIONS Form is on Pages 3-4 & 43-44 The due date for filing your 2018 West Virginia Personal Income Tax return is April 15, 2019, unless you have a valid extension of time to file. The starting point for the West Virginia income tax return is your federal adjusted gross income. Therefore, you must complete your federal return before you can begin your state return. It is not necessary to enclose a copy of your federal return with your West Virginia return. S S N Print your social security number as it appears on your social security card. N A Check this box if you are filing an Amended return resulting from a Net Operating Loss. A copy of federal Form 1040X or federal Form 1045 must accompany the WV amended return to avoid delays in processing net operating loss claims. N R Enter a check mark in this box if you are filing an amended return. Enter a check mark in both boxes if you are filing an amended return reflecting a net operating loss. Be sure to use the form corresponding to the tax year being amended. Enclose the reason for amendment with the amended return using the space provided on page 38 of the booklet. It may also be necessary to include a copy of the federal 1040X with the West Virginia amended return. D C You should check this box if you are filing an Amended return and wish tax.wv.gov NOL A Enter your name and address in the spaces provided. If you are married and filing a joint return or married filing separate returns, fill in your spouse’s name and your spouse’s social security number. If the taxpayer or spouse died during the taxable year, check the box by the decedent’s social security number and enter date of death on the line provided. D to stop the original delayed debit transaction from occurring. This will only work if your original balance due was set as a delayed debit and the amended return you are filing is prior to this delayed date. S Enter a check mark in this box if you qualify to file as a Special Nonresident (see page 15) and complete Schedule A, Part III found on page 12. DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident. N P -Y R Enter a check mark in this box if you are filing as a non-resident or partyear resident (See page 15). I S If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See above). F S CHECK ONLY ONE. Your filing status is generally the same filing status shown on your federal return. See page 16 for more information regarding 2018 Personal Income Tax Information and Instructions — 19 Return to the first page your filing status. page 23 and enter the qualifying exclusion on this line. E LINE6 EXEMPTIONS. (a) You You can deduct $2,000 on line 6 for every exemption claimed in your exemption schedule. Enter “1” in box (a) for yourself if you cannot be claimed as a dependent on another person’s return. (b) Spouse Enter the number of exemptions shown in box e above (under “Exemptions”) and multiply that number by $2,000. If you claimed zero exemptions, enter $500 on this line. LINE 7 WEST VIRGINIA TAXABLE INCOME. Enter “1” in box (b) for your spouse only if your filing status is married filing jointly and your spouse can’t be claimed as a dependent on another person’s return. Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero, enter zero. (c) Dependents LINE 8 WEST VIRGINIA INCOME TAX. Enter the number of eligible dependents in box (c). Provide the name, SSN and date of birth in the dependent section. If eligible dependents total more than 5, use the Schedule for Additional Dependents found on page 38. Generally, qualifying dependents must meet the following test: 1. They are related to you (child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them, etc.) or they were a part of your household for the entire year. 2. They were: a. Under the age of 19 at the end of 2018 and were younger than you; b. Under the age of 24 at the end of 2018, a student, and younger than you; or c. Any age and permanently and totally disabled. 3. They did not provide over half of his or her own support for 2018. 4. They didn’t file a joint return for 2018 or is filing such a return only to claim a refund of withheld income tax or estimated tax paid. 5. They lived with you for more than half of 2018. You cannot claim any dependents if you can be claimed as a dependent on another person’s return. See TSD 418 for more specific rules and information about Dependents. (d) Surviving Spouse If you are eligible to claim an additional exemption as a surviving spouse, enter the spouse’s social security number and year of death and enter “1” in box (d). See page 17 for additional information. A surviving spouse may claim an additional exemption for the two (2) taxable years following the year in which the spouse died, provided he/she has not remarried before the end of the taxable year for which the return is being filed. (e)Total Enter the total number of exemptions claimed in boxes (a) through (d) in box (e). LINES 1 THROUGH 26 C A F FORM IT-140 I LINE 1 FEDERAL ADJUSTED GROSS INCOME. Enter your federal adjusted gross income as shown on Federal Form 1040. LINE2 ADDITIONS TO INCOME. Enter the total additions shown on line 33 of Schedule M (page 5). See page 21 for additional information. LINE 3 SUBTRACTIONS FROM INCOME. Enter the total subtractions from income shown on line 50 of Schedule M (page 5). See page 21 for additional information. LINE 4 WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the result of line 1 plus line 2 minus line 3. LINE 5 LOW-INCOME EARNED INCOME EXCLUSION. To determine if you qualify for this exclusion, complete the worksheet on Check the appropriate box to indicate the method you used to calculate your tax. RESIDENTS–If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is less than $100,000, apply the amount of taxable income shown on line 7 to the Tax Table on page 31 and enter your tax on this line. If your taxable income is over $100,000, use Rate Schedule I on page 36 to compute your tax. If your filing status is MARRIED FILING SEPARATELY, you MUST use Rate Schedule II on page 36 to compute your tax. NONRESIDENTS AND PART-YEAR RESIDENTS–If you are a nonresident or part-year resident of West Virginia, you must first complete lines 1 through 7 of Form IT-140, then complete Schedule A on pages 11 and 12. LINE 9 WEST VIRGINIA INCOME TAX WITHHELD. Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed with your return. Failure to submit this documentation will result in the disallowance of the credit claimed. Local or municipal fees cannot be claimed as West Virginia income tax withheld. When claiming withholding from NRSR, check the box on line 9 and enclose Schedule D and Form 8949 from your federal return. LINE 10 ESTIMATED TAX PAYMENTS. Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable year 2018. Include any 2017 overpayment you carried forward to 2018 and any payment made with your West Virginia Application for Extension of Time to File (Schedule L). LINE 11 FAMILY TAX CREDIT. Enter the amount of allowable credit, if any, shown on line 8 of the West Virginia Family Tax Credit Schedule found on page 38. This schedule must be submitted with Form IT-140 to claim this credit. LINE 12 SENIOR CITIZEN TAX CREDIT. Complete Schedule SCTC and enter amount of credit from line 2, part II if you are eligible for the credit. LINE 13 HOMESTEAD EXCESS PROPERTY TAX CREDIT. Enter the amount of line 9 from Schedule HEPTC-1 (page 37). LINE 14 CREDITS FROM TAX CREDIT RECAP SCHEDULE. Enter Total Credits shown on line 14 of the Tax Credit Recap Schedule found on page 6. LINE 15 AMOUNT PAID WITH ORIGINAL RETURN. 20 — 2018 West Virginia Personal Income Tax Information and Instructions tax.wv.gov Return to the first page If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 21. Your overpayment will be reduced or your payment increased by this amount. Enter the amount, if any, paid on your original return. LINE 16 SUM OF PAYMENTS AND CREDITS. Add lines 9 through 15 and enter the result on this line. Amount must be entered in lines 9 through 15 to support the amount entered on line 16. If you enter any amount on line 16 without entering anything on lines 9 through 15, the processing of your return will be delayed. To learn more about the WV Children’s Trust Fund or to make a direct contribution, visit the website http://wvctf.org or write to West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston, WV 25332 or call 304617-0099. LINE 17 PREVIOUS REFUND OR CREDIT. Donations made to the West Virginia Children’s Trust Fund are tax deductible on your federal income tax return as an itemized deduction. Enter the amount of any overpayment previously refunded or credited from your original return. LINE 22 TOTAL AMOUNT DUE. LINE 18 TOTAL PAYMENTS AND CREDITS. Add lines 8, 19, 20, and 21. LINE 23 BALANCE DUE THE STATE. Line 16 minus line 17. LINE 19 PENALTY DUE. If line 8 minus lines 9, 11, 12, 13, and 14 is greater than $600, you may be subject to a penalty for underpayment of tax. The penalty is computed separately for each installment due date. Therefore, you may owe the penalty for an earlier due date even if you paid enough tax later to make up the underpayment. This is true even if you are due a refund when you file your tax return. However, you may be able to reduce or eliminate the penalty by using the annualized income installment method. Check the box on this line if you are enclosing a written request for Waiver of Penalty or the Annualized Income Worksheet. See page 27 for additional information. Subtract line 18 from line 22. This is the total balance due the State. Write your social security number and “2018 Form IT-140” on your check or money order. The Tax Department may convert your check into an electronic transaction. Receipt of your check is considered your authorization for the Tax Department to convert your check into an ACH Debit entry (electronic withdrawal) to your bank account. Your check information will be captured and reported on your bank statement. You may also make a payment by ACH Debit or Credit Card through MyTaxes at mytaxes.wvtax.gov. LINE 24 TOTAL OVERPAYMENT. If line 18 is greater than line 22, subtract line 22 from line 18. LINE 20 WEST VIRGINIA USE TAX DUE. Individual purchaser’s use tax is due on the purchase of goods or services when Sales Tax has not been paid. Use Schedule UT on page 9 to calculate this tax if applicable. LINE 21 THE WEST VIRGINIA CHILDREN’S TRUST FUND funds community projects that keep children free from abuse and neglect. Examples include public awareness activities, school based programs, programs for new parents, and family resource centers. LINE 25 AMOUNT TO BE CREDITED ESTIMATED TAX ACCOUNT. TO YOUR 2018 Enter the amount (all or part) of your overpayment you wish to have credited to your 2018 estimated tax account. LINE 26 REFUND. Subtract line 25 from line 24 and enter the result here. This is the amount of your refund. To receive a refund of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you.C SCHEDULE M INSTRUCTIONS Form is on Page 5. Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income. on line 47 for the spouse to determine the amount of credit. Taxpayers who are at least age 65 OR are certified as permanently and totally disabled during 2018 are eligible to receive a deduction of up to $8,000 of their taxable income. Joint income must be divided between spouses with regard to their respective percentage of ownership. ONLY INCOME OF THE SPOUSE WHO MEETS ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE DEDUCTION. See example on page 23. I The Senior Citizen Deduction can be claimed by taxpayers who were at least age 65 on December 31, 2018. Eligible taxpayers MUST enter their year of birth in the space provided and complete all boxes on lines 46 and, if appliciable, all boxes on line 47 for the spouse to determine the amount of the deduction. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. If 2018 is the first year of a medically certified disability, you MUST enclose a 2018 West Virginia Schedule H or a copy of Federal Schedule R. If the Disability Deduction has been claimed in prior years AND documentation has been submitted with prior claims, then no additional documentation is necessary. Eligible taxpayers must enter the year the disability began in the space provided and complete all boxes on line 46 and, if applicable, all boxes tax.wv.gov MODIFICATIONS F A G I (A I ) LINE 27 INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS. Enter amount of any interest or dividend income (received by or credited to you during the taxable year) on bonds or securities of any United States authority, commission or instrumentality which the laws of the United States exempt from federal income tax but not from state income tax. LINE 28 INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS (OTHER THAN WEST VIRGINIA). Enter the amount of any interest or dividend income on state and local bonds (other than West Virginia and its political subdivisions) received by or credited to you. LINE 29 INTEREST ON MONEY BORROWED TO PURCHASE BONDS EARNING EXEMPT WEST VIRGINIA INCOME. Enter the amount of any interest deducted, as a business expense or otherwise, from your federal adjusted gross income in connection with 2018 Personal Income Tax Information and Instructions — 21 Return to the first page money borrowed to purchase or carry bonds or securities, the income from which is exempt from West Virginia income tax. NOT EXCEED $2,000. LINE 30 LUMP SUM PENSION DISTRIBUTIONS. LINE 38 MILITARY RETIREMENT. Enter the amount of any qualifying 402(e) lump sum distributions not included in your federal adjusted gross income that was separately reported and taxed on federal Form 4972. Enter the taxable amount reported on your federal return of military retirement income, including survivorship annuities, from the regular Armed Forces, Reserves, and National Guard. 1099-R must be included with return, even if no withholding is to be reported. LINE 31 OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME BUT SUBJECT TO STATE TAX. West Virginia income tax is based on federal adjusted gross income. However, certain income must be added back. For example; income deducted under Section 199 of the Internal Revenue Code. Enclose Schedule K-1(s). LINE 32 WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES. Enter the basis amount in a withdrawal from a WV Prepaid Tuition/SMART529TM Savings Plan which was spent for OTHER than qualifying expenses, if a deduction was previously taken. LINE 33 TOTAL ADDITIONS. Add lines 27 through 32. Enter the result here and on line 2 of Form IT-140. M G I D (S F A I ) If filing a joint return, enter the modification(s) for both you and your spouse in Columns A and B. In cases of joint ownership of income producing tangible or intangible property, each spouse should use the total income multiplied by the relative percentage of ownership. See example on page 23. LINE 34 INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS. Enter the total income on obligations of the United States and its possessions and bonds or securities from any United States authority, commission or instrumentality that are included in your federal adjus
Extracted from PDF file 2018-west-virginia-form-it140.pdf, last modified October 2018

More about the West Virginia Form IT140 Individual Income Tax Tax Return TY 2018

Form IT-140 is the general income tax return for West Virginia residents; it can be e-filed or sent by mail. Form IT140 requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the West Virginia Personal Income Tax Return in March 2019, so this is the latest version of Form IT140, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form IT140 directly from TaxFormFinder. You can print other West Virginia tax forms here.


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Related West Virginia Individual Income Tax Forms:

TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the West Virginia Form IT140.

Form Code Form Name
Form IT140W Withholding Tax Schedule (OBSOLETE)
Form IT140 Schedule HEPTC1 Schedule HEPTC1 Homestead Excess Property Tax Credit
Form IT140 Schedule A Schedule of Income for Non- or Part-Year-Residents
Form IT140V Individual Income Tax Electronic Payment Voucher
Form IT140ES IT-140ES Individual Estimated Income Tax Payment
Form IT140NRC IT140 NRC Non-Resident Composite Return
Form IT140 Schedule FTC1 Schedule FTC1 Family Tax Credit Schedule:
Form IT140 Schedule L Application for Extension of Time to File
Form IT140 Schedule F Statement of Claimant to Refund Due Deceased Taxpayer
Form IT140 Schedule UT Schedule UT Purchaser's Use Tax Schedule

Download all WV tax forms 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 Form IT140 from the Department of Revenue in March 2019.

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Form IT140 is a West Virginia Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

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 Form IT140

We have a total of seven past-year versions of Form IT140 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



TaxFormFinder Disclaimer:

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.

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