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West Virginia Free Printable 2019_PIT_Forms_and_Instructions v7.indd for 2020 West Virginia West Virginia Personal Income Tax Return

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West Virginia Personal Income Tax Return
2019_PIT_Forms_and_Instructions v7.indd

Clear All Values IT-140 REV 6-19 2019 West Virginia Personal Income Tax Return F SOCIAL SECURITY NUMBER *SPOUSE’S SOCIAL SECURITY NUMBER Deceased Date of Death: Deceased Date of Death: LAST NAME SUFFIX YOUR FIRST NAME SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME FIRST LINE OF ADDRESS 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 4/15/20 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 17) FILING STATUS Exemptions c. List your dependents. If more than five dependents, continue on Schedule Schedule DP DP on page 36. Social Security First name Last name Number (Check One) 1 Single 2 Head of Household 3 Married, Filing Joint 4 Married, Filing Separate { Enter “1” in boxes a and b if they apply (If someone can claim you as a dependent, leave box (a) blank.) 0 0 Yourself (a) Spouse (b) Date of Birth (MM DD YYYY) *Enter spouse’s SS# and name in the boxes above 5 0 0 0 d. Additional exemption if surviving spouse (see page 18) Enter total number of dependents (c) Enter decedents SSN: ______________________ Year Spouse Died: _____________________ (d) 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. (e) Widow(er) with dependent child 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1................. 1 0 .00 2. Additions to income (line 33 of Schedule M M)......................................................................................................... 2 0 .00 M 3. Subtractions from income (line 51 of Schedule 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 worksheet on page 21)................................................................... 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 TAX DEPT USE ONLY PAY PLAN COR SCTC NRSR HEPTC Nonresident/Part-Year Resident Calculation Schedule Nonresident/Part-year resident calculation schedule MUST INCLUDE WITHHOLDING FORMS WITH THIS RETURN (W-2s, 1099s, Etc.) *P40201901F* P –1– 4 0 2 0 1 9 0 1 F Return to the first page PRIMARY LAST NAME SHOWN ON FORM IT-140 (line 8 from previous page) 8 0 .00 TaxCredit CreditRecap Recap Schedule Schedule (see schedule on page 4 ) (now includes the Family Tax Credit) ......................................... 9. Credits from Tax 9 0 .00 10. .Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 0 .00 11. Overpayment previously refunded or credited (amended return only) ............................................................................................... 11 0 .00 12. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here............................ 12 0 .00 13. West Virginia Use Tax Due on out-of-state purchases (seeSchedule Schedule UT on page 7). CHECK IF NO USE TAX DUE............... 13 0 .00 14. West Virginia Children’s Trust Fund to help prevent child abuse and neglect. Enter the amount of your contribution $25 14 0 .00 15 0 .00 Check if withholding from NRSR (Nonresident Sale of Real Estate) 16 0 .00 17. Estimated Tax Payments and Payments with Schedule 4868 ............................................................................................................ 17 0 .00 18 Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) .......................................................................... 18 0 .00 19. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-1) ...................................................................................... 19 0 .00 20. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 HEPTC-1) ............................................................. 20 0 .00 21. Amount paid with original return (amended return only) ..................................................................................................................... 21 0 .00 22. Payments and Refundable Credits (add lines 16 through 21) ........................................................................................................... 22 0 .00 8.Total Taxes Due SOCIAL SECURITY NUMBER $5 $100 0 Other $ ................ 15. Add lines 10 through 14.. This is your total amount due...................................................................................................................... 16. West Virginia Income Tax Withheld (See instructions) 23. Balance Due (line 15 minus line 22). If Line 22 is greater than line 15, complete line 24 ..... 0 .00 PAY THIS AMOUNT 23 24. Line 22 minus line 15. This is your overpayment ................................................................................................................................ 24 0 .00 25. Amount of Overpayment to be credited to your 2020 estimated tax.................................................................................................... 25 0 .00 26 0 .00 26. Refund due you (line 24 minus line 25)................................................................................................................ Direct Deposit of Refund CHECKING REFUND 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 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 Date Preparer’s EIN Signature of preparer other than above Preparer’s Printed Name MAIL TO: Spouse’s Signature Telephone Number Date Telephone Number Preparer’s Firm REFUND WV STATE TAX DEPARTMENT P.O. BOX 1071 CHARLESTON, WV 25324-1071 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: • • • Date 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 –2– *P40201902F* P 4 0 2 0 1 9 0 2 F Return to the first page SCHEDULE F M IT-140 Modifications to Adjusted Gross Income F 2019 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 33. TOTAL ADDITIONS (Add lines 27 through 32). Enter here and on Line 2 of Form FormIT-140............................................................... IT-140 33 0 Modifications Decreasing Federal Adjusted Gross Income .00 Column B (Spouse) Column A (You) 34. 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 34 0 .00 0 .00 35. Total amount of any benefit (including survivorship annuities) received from certain federal, West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system. Excluding PERS –see instructions on page 20.... 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 for personnel with West Virginia Domicile (see instructions on page 20) Must enclose military orders................................................................................................................. 39 0 .00 0 .00 40. Active Military Separation (see instructions on page 20) 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 Autism Modification (instructions on page 20) 44 0 .00 0 .00 45. Qualified Opportunity Zone business income......................................................................................... 45 0 0 46. West Virginia “EZ PASS” deduction....................................................................................................... 46 EZ Pass Transponder #________________________________________________________________ 0 Senior citizen or disability IRC 1341 Repayments Year of Year of (a) Income not included in birth disability lines 39 through 46 65 or NOT TO EXCEED $8,000.00 older 47. YOU 48. SPOUSE (b) Add lines 34 through 38 .00 0 .00 0 .00 0 .00 49. Surviving spouse deduction (see instructions on page 21).............................................................. P 4 0 2 0 1 9 0 3 50. Add lines 34 through 49 for each column –3– .00 0 .00 0 .00 49 0 .00 0 .00 50 0 .00 0 .00 51. Total Subtractions (line 50, Column A plus line 50,Column B) Form IT-140 Enter here and on line 3 of FORM IT-140) F 0 (c) Subtract (b) from (a) (If less than zero, enter zero) 0 *P40201903F* .00 51 0 .00 Return to the first page RECAP (F IT-140) F 2019 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 .00 2. Family Tax Credit (see page 36).................................................................... FTC-1 FTC-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 .00 6. Neighborhood Investment Program Credit..................................................... NIPA-2 6 0 .00 7. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 7 0 .00 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 13. Farm to Food Bank Tax Credit....................................................................... 13 0 .00 Form IT-140, IT-140 line 9........................................... 14. TOTAL CREDITS — add lines 1 through 13. Enter on Form 14 0 .00 ** For what states? .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. *P40201904F* P –4– 4 0 2 0 1 9 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 2019 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. *P40201914F* P –5– 4 0 2 0 1 9 1 4 F Return to the first page 2019 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 8. 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 13 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. *P40201905F* P –7– 4 0 2 0 1 9 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. USE TAX – STATE 1. Purchase price 3. Less 4.0% sales/use tax paid to State B ($10,000 x .04) 4. Net use tax due to West Virginia Examples of reasons you may owe use tax: 1. $10,000.00 2. 6.0% West Virginia State use tax ($10,000 x .06) 5. Measure of tax ($200 ÷ .06 tax rate) 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. 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. 2. 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. 3. You purchased property without paying sales tax and later gave the property away free to your customers. 2. 1.0% Municipality A sales/use tax ($10,000 x .01) 100.00 I. S (includes purchases or lease of tangible personal property or taxable service made using direct pay permit) 3. Less .5% sales/use tax paid to Municipality B ($10,000 x .005) (50.00) Line 1 – Enter the total dollar amount of all purchases made during the 2019 tax year that are subject to the 6% use tax rate. 5. Measure of tax ($50 ÷ .01 tax rate) P U T USE TAX – MUNICIPAL 1. Purchase price C 4. Net use tax due to municipality A II. M U T 50.00 $ 5,000.00 You should include the $5,000 in Part II, line 4b-7b under appropriate municipality. Line 3 – Multiply the amount on line 1 by the use tax rate on line 2. P $10,000.00 Line 4a – 7a – Enter the name of the municipality. C 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. 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 13 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. 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 use taxes imposed and how to compute and report the West Virginia state and municipal taxes due. 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: –8– Return to the first page SCHEDULE (F A IT-140) 2019 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 .00 4. IRAs, pensions and annuities ................................... 4 0 .00 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 Schedule M).................................... M) (see line 41 of Schedule 6 0 .00 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 .00 11. Farm income (or loss).............................................. 11 0 .00 0 .00 0 .00 12. Unemployment compensation insurance................. 12 0 .00 0 .00 0 .00 13 0 .00 0 .00 0 .00 14. Total income (add lines 1 through 13)...................... 14 0 .00 0 .00 0 .00 13. Other income from federal return (identify source) ADJUSTMENTS 15. Educator expenses ................................................ 15 0 .00 0 .00 0 .00 16. IRA deduction ......................................................... 16 0 .00 0 .00 0 .00 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................... 20 0 .00 0 .00 0 .00 21. Other adjustments (See instructions page 23) 21 0 .00 0 .00 0 .00 22. Total adjustments (add lines 15 through 21)........... 22 0 .00 0 .00 0 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column) ........ 23 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 *P40201906F* P 4 0 2 0 1 9 0 6 F –9– Return to the first page SCHEDULE (F A IT-140) F 2019 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 34 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 ............................................................................................................................................................ 4 0 .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 2019. • • • 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 2019, 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): Commonwealth of Kentucky Commonwealth of Pennsylvania Number of days spent in West Virginia State of Maryland Commonwealth of Virginia Number of days spent in West Virginia State of Ohio 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 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 2019.................................................................... 11 0 .00 0 .00 12 0 .00 12. Line 11, column A plus line 11, column B. Report this amount on line 16 of Form IT-140...................................... *P40201907F* P –10– 4 0 2 0 1 9 0 7 F Return to the first page SCHEDULES H&E (F IT-140) F Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State 2019 SCHEDULE H CERTIFICATION OF PERMANENT AND TOTAL DISABILITY TAXPAYERS WHO ARE DISABLED DURING 2019 REGARDLESS OF AGE If you were certified by a physician as being permanently and totally disabled during the taxable year 2019, OR you were the surviving spouse of an individual who had been certified disabled and DIED DURING 2019, 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 2019, 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, 2019. 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 2019, 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 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 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 2019 _________________ return. Do not report Tax Withheld State Abbreviation 1 .000 Form IT-140)......................................................................................... IT-140 2. West Virginia total income tax (line 8 of Form 2 .000 3. Net income derived from above state included in West Virginia total income..................................................... 3 Form IT-140, IT-140 line 4. Part-Year Residents-Schedule 4. Total West Virginia Income (Residents–Form A, line 26)............ Schedule A 4 .000 .000 5. Limitation of Credit (line 2 multiplied by line 3 divided by line 4)......................................................................... 5 .000 6. Alternative West Virginia taxable income Residents – subtract line 3 from line 7, Form IT-140 Part-year residents – subtract line 3 from line 4............................. 6 7. Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 6)......... 7 .000 .000 8. Limitation of credit (line 2 minus line 7)............................................................................................................... 8 9. Maximum credit (line 2 minus the sum of lines 2 through 13 of the Tax TaxCredit Credit Recap Recap Schedule)....................... Schedule 9 .000 .000 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 .000 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. –6– 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. –43– Return to the first page 2019 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 $37,470 or less. ► If there are 2 people living in your home, your federal adjusted gross income must be $50,730 or less. ► If there are 3 people living in your home, your federal adjusted gross income must be $63,990 or less. ► If there are 4 people living in your home, your federal adjusted gross income must be $77,250 or less. **For each additional person add $13,260. 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 $37,470 or less. ► If there are 2 people living in your home, your income must be $50,730 or less. ► If there are 3 people living in your home, your income must be $63,990 or less. ► If there are 4 people living in your home, your income must be $77,250 or less. **For each additional person add $13,260. 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 2019.................. 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 Schedule M.......................... M a. Enter the amount of increasing income modifications reported on line 33 of Schedule a 0 .00 b. Enter federal tax exempt interest income ........................................................................................................... b 0 .00 c. Enter amount received in 2019 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 20 of IT-140.......................................................................................................................... *P40201908F* P –35– 4 0 2 0 1 9 0 8 F Return to the first page 2019 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 .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)............................................................................................................................ 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables tables on on page page 28. 28. 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 Form IT-140 IT-140........................................................................................ 5 6 7 0 .00 8. Multiply the amount on line 7 by the percentage shown on line 6 RECAP ..................................... This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP SCHEDULE 8 0 .00 (F DP 0 0 2019 Schedule of Additional Dependents IT-140) 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 MM DD YYYY *P40201909F* P –36– Date of Birth Social Security Number 4 0 2 0 1 9 0 9 F Return to the first page PRIOR YEAR TAX LIABILITIES 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 INFORMATION EXCHANGE 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. INJURED SPOUSE 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, WV-8379; 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. TAX DEPARTMENT PROCESSING AND PROCEDURES 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 1-2 & 41-42 The due date for filing your 2019 West Virginia Personal Income Tax return is April 15, 2020, 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. SOCIAL SECURITY NUMBER net operating loss claims. NONRESIDENT SPECIAL Enter a check mark in this box if you qualify to file as a Special Nonresident (see page 13) and complete Schedule A, Part II found on page 10. DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident. Print your social security number as it appears on your social security card. NONRESIDENT OR PART-YEAR RESIDENT NAME & ADDRESS Enter a check mark in this box if you are filing as a nonresident or part-year resident (See page 13). 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. AMENDED RETURN 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 43 of the booklet. It may also be necessary to include a copy of the federal 1040X with the West Virginia amended return. DELAYED DEBIT CANCEL You should check this box if you are filing an Amended return and wish 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. NOL 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 West Virginia amended return to avoid delays in processing tax.wv.gov INJURED SPOUSE If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See above). FILING STATUS CHECK ONLY ONE. Your filing status is generally the same filing status shown on your federal return. See page 14 for more information regarding your filing status. EXEMPTIONS You can deduct $2,000 on line 6 for every exemption claimed in your exemption schedule. (A) YOU Enter “1” in box (a) for yourself if you cannot be claimed as a dependent on another person’s return. (B) SPOUSE 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. (C) DEPENDENTS Enter the number of eligible dependents in box (c). Provide the name, SSN 2019 Personal Income Tax Information and Instructions — 17 Return to the first page and date of birth in the dependent section. If eligible dependents total more than 5, use the Schedule for Additional Dependents found on page 36. 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 2019 and were younger than you; b. Under the age of 24 at the end of 2019, 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 2019. 4. They didn’t file a joint return for 2019 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 2019. You cannot claim any dependents if you can be claimed as a dependent on another person’s return. (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 15 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 OF FORM IT-140 Complete According to the Following Instructions LINE 1 FEDERAL ADJUSTED GROSS INCOME. Enter your federal adjusted gross income as shown on Federal Form 1040. LINE 2 ADDITIONS TO INCOME. Enter the total additions shown on line 33 of Schedule M (page 3). See page 19 for additional information. LINE 3 SUBTRACTIONS FROM INCOME. Enter the total subtractions from income shown on line 51 of Schedule M (page 3). See page 19 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 page 21 and enter the qualifying exclusion on this line. LINE 6 EXEMPTIONS. 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. Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero, enter zero. LINE 8 WEST VIRGINIA INCOME TAX. 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 29 and enter your tax on this line. If your taxable income is over $100,000, use Rate Schedule I on page 34 to compute your tax. If your filing status is MARRIED FILING SEPARATELY, you MUST use Rate Schedule II on page 34 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 9 and 10. LINE 9 CREDITS FROM TAX CREDIT RECAP SCHEDULE. Enter Total Credits shown on line 14 of the Tax Credit Recap Schedule found on page 4. LINE 10 Line 8 minus 9. If line 9 is greater than line 8, enter 0. LINE 11 PREVIOUS REFUND OR CREDIT. Enter the amount of any overpayment previously refunded or credited from your original return. LINE 12 PENALTY DUE. If line 8 minus lines 9, 16, 18, 19, and 20 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 25 for additional information. LINE 13 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 7 to calculate this tax if applicable. LINE 14 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. If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 14. Your overpayment will be reduced or your payment increased by this amount. To learn more about the West Virginia 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 304-617-0099. Donations made to the West Virginia Children’s Trust Fund are tax deductible on your federal income tax return as an itemized deduction. LINE 15 TOTAL AMOUNT DUE. Add lines 10 through 14. LINE 16 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 18 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov Return to the first page claimed. Local or municipal fees cannot be claimed as West Virginia income tax withheld. When claiming withholding from NRSR, check the box on line 16 and enclose Schedule D and Form 8949 from your federal return. LINE 17 ESTIMATED TAX PAYMENTS. Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable year 2019. Include any 2018 overpayment you carried forward to 2019 and any payment made with your West Virginia Application for Extension of Time to File (WV 4868). LINE 18 NON-FAMILY ADOPTION TAX CREDIT. Enter the amount of allowable credit from the West Virginia Non-family Adoption Credit Schedule, NFA-1, found on our website. This schedule must be submitted with Form IT-140 to claim this credit. LINE 19 SENIOR CITIZEN TAX CREDIT. Complete Schedule SCTC-1 and enter amount of credit from line 2, part II if you are eligible for the credit. LINE 20 HOMESTEAD EXCESS PROPERTY TAX CREDIT. Enter the amount of line 9 from Schedule HEPTC-1 (page 35). LINE 21 AMOUNT PAID WITH ORIGINAL RETURN. Enter the amount, if any, paid on your original return. LINE 22 TOTAL PAYMENTS AND CREDITS. Add lines 16 through 21. LINE 23 BALANCE DUE THE STATE. Line 15 minus line 22. This is the total balance due the State. Write your social security number and “2019 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 through MyTaxes at mytaxes.wvtax.gov or a credit card payment at epay.wvsto.com/tax. If Line 22 is greater than line 15, complete line 24. LINE 24 TOTAL OVERPAYMENT. Line 22 minus line 15. LINE 25 AMOUNT TO BE CREDITED TO YOUR 2020 ESTIMATED TAX ACCOUNT. Enter the amount (all or part) of your overpayment you wish to have credited to your 2020 estimated tax account. LINE 26 REFUND. Line 24 minus line 25. 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. SCHEDULE M INSTRUCTIONS FORM IS ON PAGE 3. Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income. Taxpayers who are at least age 65 OR are certified as permanently and totally disabled during 2019 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 21. The Senior Citizen Deduction can be claimed by taxpayers who were at least age 65 on December 31, 2019. Eligible taxpayers MUST enter their year of birth in the space provided and complete all boxes on lines 47 and, if applicable, all boxes on line 48 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 2019 is the first year of a medically certified disability, you MUST enclose a 2019 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 47 and, if applicable, all boxes on line 48 for the spouse to determine the amount of credit. MODIFICATIONS Increasing Federal Adjusted Gross Income (Additions to Income) 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 tax.wv.gov 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 money borrowed to purchase or carry bonds or securities, the income from which is exempt from West Virginia income tax. LINE 30 LUMP SUM PENSION DISTRIBUTIONS. 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. 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. 2019 Personal Income Tax Information and Instructions — 19 Return to the first page Enter the basis amount in a withdrawal from a West Virginia 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. MODIFICATIONS DECREASING FEDERAL ADJUSTED GROSS INCOME (SUBTRACTIONS FROM INCOME) 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 21. 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 adjusted gross income but exempt from state income tax under federal law. This will include United States Savings Bonds and federal interest dividends paid to shareholders of a regulated investment company under Section 852 of the IRS Code. Include on this line interest earned on West Virginia bonds which are subject to federal tax but exempt from state tax under West Virginia law. LINE 35 ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFFS’ OR FIREMEN’S RETIREMENT. Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, regardless of your age. This is the taxable amount of retirement income received from these sources including any survivorship annuities. Subtractions for retirement received from West Virginia Public Employee's Retirement System is limited to $2,000 and must be claimed on line 36. 1099-R must be included with return. If you are a retired federal law enforcement officer or fireman, at least one of the following documents must be submitted as supporting documentation of your eligibility for this reduction; your Summary of Federal Service from FERS; federal form RI 20-124; your Department of Justice ID card issued to you upon your retirement. LINE 36 WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers’ Retirement System and/or The West Virginia Public Employees’ Retirement System. Do not enter more than $2,000. 1099-R must be included with return. LINE 37 FEDERAL RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Federal Retirement. Do not enter more than $2,000. 1099-R must be included with return. COMBINED AMOUNTS OF LINES 36 AND 37 MUST
Extracted from PDF file 2019-west-virginia-form-it140.pdf, last modified September 2019

More about the West Virginia Form IT140 Individual Income Tax Tax Return TY 2019

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 February 2020, so this is the latest version of Form IT140, fully updated for tax year 2019. 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 IT140ES IT-140ES Individual Estimated Income Tax Payment
Form IT140 Schedule L Application for Extension of Time to File
Form IT140NRC IT140 NRC Non-Resident Composite Return
Form IT140 Schedule HEPTC1 Schedule HEPTC1 Homestead Excess Property Tax Credit
Form IT140 Schedule FTC1 Schedule FTC1 Family Tax Credit Schedule:
Form IT140 Schedule A Schedule of Income for Non- or Part-Year-Residents
Form IT140 Schedule F Statement of Claimant to Refund Due Deceased Taxpayer
Form IT140 Schedule UT Schedule UT Purchaser's Use Tax Schedule
Form IT140V Individual Income Tax Electronic Payment Voucher

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 February 2020.

Show Sources >

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 eight 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:


2019 Form IT140

2019_PIT_Forms_and_Instructions v7.indd

2018 Form IT140

2018_PIT_Forms (Fill in).indd


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