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2023 West Virginia Personal Income Tax Forms & Instructions 2023 PERSONAL INCOME TAX IS DUE APRIL 15, 2024 W EST VIRGINIA TAX DIVISION
Enlarge image | 2023 West Virginia Personal Income Tax Forms & Instructions 2023 PERSONAL INCOME TAX IS DUE APRIL 15, 2024 W EST VIRGINIA TAX DIVISION |
 Enlarge image | TABLE OF CONTENTS 2023 Family Tax Credit Tables 12 Important Information for 2023 15 Tips on Filing a Paper Return 16 General Information 17 Form IT-140 Instructions 24 Schedule M Instructions 26 Schedule A Instructions 30 Schedule E Instructions 33 Senior Citizens Tax Credit Information 34 2023 Tax Rate Schedules 35 2023 West Virginia Tax Table 36 Schedule UT Instructions 43 Index 55 COVER: WEST VIRGINIA TAX DIVISION LOGO AND BLACK BEAR (WV STATE ANIMAL) |
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WEST VIRGINIA
IT-140 B
PERSONAL INCOME TAX RETURN 2023
SOCIAL Deceased **SPOUSE’S Deceased
SECURITY SOCIAL SECURITY
NUMBER Date of Death* NUMBER Date of Death*
YOUR
LAST NAME SUFFIX FIRST MI
NAME
SPOUSE’S
SPOUSE’S SUFFIX FIRST MI
LAST NAME NAME
FIRST LINE SECOND LINE
OF ADDRESS OF ADDRESS
CITY STATE ZIP CODE
EXTENDED
TELEPHONE EMAIL DUE DATE
NUMBER MM/DD/YYYY
* ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION
AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE
FILING STATUS 1 SINGLE 2 HEAD OF 3 MARRIED, 4 MARRIED, FILING SEPARATE 5 WIDOW(ER) WITH
(CHECK ONE) HOUSEHOLD FILING JOINT **Enter spouse’s SS# and name in the boxes above DEPENDENT CHILD
EXEMPTIONS
(a) YOURSELF To claim an exemption for yourself, enter 1 If someone can claim you as a dependent, leave box (a) blank (a)
(b) SPOUSE To claim an exemption for your spouse, enter 1 They may not be claimed as an exemption by anyone else (b)
(c) DEPENDENTS List your dependents If over four dependents, continue on Schedule DP on page 49 Enter total number of dependents (c)
Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY)
(d) SURVIVING SPOUSE (See page 21) 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)
1 Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00
2 Additions to income (line 59 of Schedule M) 2 .00
3 Subtractions from income (line 50 of Schedule M) 3 .00
4 West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3) 4 .00
5 Low-Income Earned Income Exclusion (see worksheet on page 29) 5 .00
6 Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 6 .00
7 West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO 7 .00
8 Income Tax Due (Check One) 8 .00
Tax Table Rate Schedule Nonresident/Part-year resident
calculation schedule
TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING
PAY COR SCTC NRSR HEPTC FORMS WITH THIS RETURN
PLAN
(W-2s, 1099s, Etc.) *P40202301A*
P40202301A
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 Enlarge image | PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9 Credits from Tax Credit Recap Schedule (see schedule on page 5 ) 9 .00 10 Total Income Tax Due Line 8 minus 9 If line 9 is greater than line 8, enter 0 10 .00 11 Overpayment previously refunded or credited (amended return only) 11 .00 Penalty Due CHECK IF REQUESTING WAIVER OR QUALIFIED FARMER 12 West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44) CHECK IF NO USE TAX DUE . 12 .00 13 Add lines 10 through 12 This is your total amount due 13 .00 Check if withholding from NRSR 14 West Virginia Income Tax Withheld (See instructions page 23) (Nonresident Sale of Real Estate) 14 .00 15 Estimated Tax Payments and Payments with Schedule 4868 15 .00 16 Non-Family Adoption Tax Credit, if applicable (include Schedule WV NFA-1) 16 .00 17 Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) 17 .00 18 Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 18 .00 19 Build WV Property Value Adjustment Refundable Tax Credit 19 .00 20 Amount paid with original return (amended return only) 20 .00 21 Payments and Refundable Credits (add lines 14 through 20) 21 .00 22. Balance Due (line 13 minus line 21). If Line 21 is greater than line 13, complete line 23 ... PAY THIS AMOUNT 22 .00 23 Line 21 minus line 13 This is your overpayment 23 .00 24 Indicate donations from line 24 Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. 24B. 24C. CHILDREN’S TRUST 4WV DEPT. OF VETERANS STATE VETERANS FUND ASSISTANCE CEMETERY 24 .00 25 Amount of Overpayment to be credited to your 2024 estimated tax 25 .00 26 Refund due to you (line 23 minus line 24 and line 25) REFUND 26 .00 Direct Deposit of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete. Your Signature Date Spouse’s Signature Date Telephone Number Preparer: Check HERE if client is requesting NOT to efile Preparer’s EIN Signature of preparer other than above Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION WV TAX DIVISION PO BOX 1071 PO BOX 3694 CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: *P40202302A* • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return • Electronic Payment - May be made by visiting mytaxeswvtaxgov and clicking on “Pay Personal Income Tax” P40202302A –2– |
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Schedule MODIFICATIONS TO
M
Form IT-140 B ADJUSTED GROSS INCOME 2023
Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
27 Interest or dividends received on United States or West Virginia obligations, or
allowance for government obligation income, included in federal adjusted gross income
but exempt from state tax 27 .00 .00
28 Total amount of any benefit (including survivorship annuities) received from certain
federal retirement systems by retired federal law enforcement officers ........................ 28 .00 .00
29 Total amount of any benefit (including survivorship annuities) received from WV
state or local police, deputy sheriffs’ or firemen’s retirement system, Excluding PERS
– see page 26 29 .00 .00
30 Military Retirement Modification .....................................................................................
30 .00 .00
31 Other Retirement Modification Column A (You) Column B (Spouse)
(a) West Virginia Teachers’ and
Public Employees’ Retirement .00 .00 Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000
(b)Federal Retirement Systems
(Title 4 USC §111) .00 .00 31 .00 .00
32 Social Security Benefits You cannot claim this modification if
(a) TOTAL Social Security Benefits. .00 .00 your Federal AGI exceeds
$ 50,000 for SINGLE or MARRIED SEPARATE filers
(b) Benefits exempt for Federal tax $100,000 for MARRIED JOINT filers
purposes .00 .00
(c) Benefits taxable for Federal tax purposes (line a minus line b) ..................................... 32 .00 .00
33 Certain assets held by subchapter S Corporation bank 33 .00 .00
34 Certain Active Duty Military pay (See instructions on page 20)
If not domiciled in WV, complete Part II of Schedule A instead 34 .00 .00
35 Active Military Separation (see instructions on page 20)
Must enclose military orders and discharge papers 35 .00 .00
36 Refunds of state and local income taxes received and reported as income to the IRS 36 .00 .00
37 Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds
Annual Statement must be included ............................................................................... 37 .00 .00
38 Railroad Retirement Board Income received 38 .00 .00
39 Long-Term Care Insurance 39 .00 .00
40 IRC 1341 Repayments 40 .00 .00
41 Autism Modification (instructions on page 21) ................................................................ 41 .00 .00
42 ABLE Act
Annual Statement must be included 42 .00 .00
43 West Virginia Jumpstart Savings Program deposits made (not to exceed $25000)
Annual Statement must be included 43 .00 .00
44 PBGC Modification .....................
(a) retirement benefits that would have been .00 .00 Subtract line 44 (b) from (a)
paid from your employer-provided plan
(b) retirement benefits actually received
from PBGC .00 .00 44 .00 .00
45 Qualified Opportunity Zone business income ................................................................. 45 .00 .00
46 Gambling losses (cannot be greater than your gambling winnings) 46 .00 .00
This line is intentionally left blank Do no use unless directed .00 .00
Continues on next page
*P40202303A*
P40202303A
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Schedule MODIFICATIONS
M B
Form IT-140 TO ADJUSTED GROSS INCOME 2023
Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
( a) (b) (c) (d)
Year of Year of Income not included Add
birth disability in lines 33 to 46 lines 27 Subtract line 47 column (d) from (c)
47 (65 or older) (NOT TO EXCEED $8000) through 32 (If less than zero, enter zero)
You
.00 .00 .00
Spouse
.00 .00 47 .00
48 Surviving spouse deduction (instructions on page 28) 48 .00 .00
49 Add lines 27 through 48 for each column 49 .00 .00
50. Total Subtractions (line 49, Col A plus line 49,Col B) Enter here and on line 3 of FORM IT-140 .00
Modifications Increasing Federal Adjusted Gross Income
Do not provide negative amounts in this section
51 Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 51 .00
52 Interest or dividend income on state and local bonds other than bonds from West Virginia sources 52 .00
53 Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax 53 .00
54 Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 54 .00
55 Other income deducted from federal adjusted gross income but subject to state tax 55 .00
56 Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 56 .00
57 ABLE ACT withdrawals NOT used for qualifying expenses 57 .00
58 West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses 58 .00
This line is intentionally left blank Do no use unless directed .00
59. TOTAL ADDITIONS (Add lines 51 through 58) Enter here and on Line 2 of Form IT-140 59 .00
*P40202304A*
P40202304A
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RECAP B
Form IT-140 TAX CREDIT RECAP SCHEDULE 2023
This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your
return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at taxwvgov or by
calling the Taxpayer Services Division at 1-800-982-8297
Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit
you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your
return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files.
TAX CREDIT SCHEDULE APPLICABLE CREDIT
1 Credit for Income Tax paid to another state(s)
(§11-21-20) E 1 .00
**You cannot claim for taxes paid to KY, MD, OH, PA or VA for
** For what states? withholdings from wages and salaries.
2 Family Tax Credit (see page 11)
(§11-21-22) FTC-1 2 .00
3 General Economic Opportunity Tax Credit
(§11-13Q) EOTC-PIT 3 .00
4 High Technology Manufacturing Business
(§11-13Q-10a) EOTC-HTM 4 .00
5 WV Environmental Agricultural Equipment Credit
(§11-13K) AG-1 5 .00
6 WV Military Incentive Credit
(§11-24-12) J 6 .00
7 Neighborhood Investment Program Credit
(§11-13J) NIPA-2 7 .00
8 Historic Rehabilitated Buildings Investment Credit
(§11-24-23a) RBIC 8 .00
9 Qualified Residential Rehabilitated Buildings Investment Credit
(§11-21-8g) RBIC-A 9 .00
10 Apprenticeship Training Tax Credit
(§11-13W) ATTC-1 10 .00
11 Alternative-Fuel Tax Credit
(§11-6D) AFTC-1 11 .00
12 Conceal Carry Gun Permit Credit
(§61-7-4) CCGP-1 12 .00
13 Farm to Food Bank Tax Credit
(§11-13DD) 13 .00
14 Downstream Natural Gas Manufacturing Investment Tax Credit
(§11-13GG) DNG- 2 14 .00
15 Post Coal Mine Site Business Credit
(§11-28) PCM-2 15 .00
16 Natural Gas Liquids
(§11-13HH) NGL-2 16 .00
17 Donation or Sale of Vehicle to Qualified Charitable Organizations
(§11-13FF) DSV-1 17 .00
18 Small Arms And Ammunition Manufacturers Credit
(§11-13KK) SAAM-1 18 .00
19 West Virginia Jumpstart Savings Program Credit (Employer Use Only)
(§11-24-10a) JSP- 1 19 .00
20 Capital Investment in Child-Care Property Tax Credit
(§11-21-97) CIP 20 .00
Continues on next page
*P40202305A*
P40202305A
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RECAP B
Form IT-140 TAX CREDIT RECAP SCHEDULE 2023
TAX CREDIT SCHEDULE APPLICABLE CREDIT
21 Operating Costs of Child Care Property Tax Credit
(§11-21-97) OCF 21 .00
22 Industrial Advancement Act Tax Credit
(§11-13LL) 22 .00
23 West Virginia Film Industry Investment Tax Credit
(§11-13X) WV FIIA-TCS 23 .00
24 Volunteer Firefighter Tax Credit
(§11-13JJ) VFTC-1 24 .00
25 Build WV Property Value Adjustment Tax Credit
(§5B-2L) PVA-2 25 .00
26 Elective Income Credit for tax paid by a Pass-through Entity
(§11-21-3a and §11-21-20) EK-1 26 .00
27. TOTAL NON REFUNDABLE CREDITS — add all recap lines Enter on IT-140 line 9 .00
*P40202306A*
P40202306A
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Schedule NONRESIDENTS/PART-YEAR RESIDENTS
A
Form IT-140 B SCHEDULE OF INCOME 2023
NONRESIDENT PART-YEAR RESIDENTS FROM TO
(Enter period of West Virginia residency MM/DD/YYYY)
(To Be Completed By Nonresidents and Part-Year Residents Only) COLUMN A: COLUMN B: COLUMN C:
INCOME AMOUNT FROM FEDERAL RETURN ALL INCOME DURING PERIOD WV SOURCE INCOME DURING
OF WV RESIDENCY NONRESIDENT PERIOD
1 Wages, salaries, tips (withholding documents) 1 .00 .00 .00
2 Interest 2 .00 .00 .00
3 Dividends 3 .00 .00 .00
4 IRAs, pensions and annuities 4 .00 .00 .00
5 Total taxable Social Security and Railroad Retirement
benefits (see line 32 and 38 of Schedule M) ................ 5 .00 .00
6 Refunds of state and local income tax
(see line 36 of Schedule M) 6 .00 .00
7 Alimony received 7 .00 .00
8 Business profit (or loss) .............................................. 8 .00 .00 .00
9 Capital gains (or losses) 9 .00 .00 .00
10 Supplemental gains (or losses) 10 .00 .00 .00
11 Farm income (or loss) 11 .00 .00 .00
12 Unemployment compensation insurance 12 .00 .00 .00
13 Other income from federal return (identify source)
13 .00 .00 .00
14 Total income (add lines 1 through 13) 14 .00 .00 .00
ADJUSTMENTS
15 Educator expenses 15 .00 .00 .00
16 IRA deduction 16 .00 .00 .00
17 Self-employment tax deduction 17 .00 .00 .00
18 Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00
19 Self-employment health insurance deduction 19 .00 .00 .00
20 Penalty for early withdrawal of savings 20 .00 .00 .00
21 Other adjustments (See instructions page 32) 21 .00 .00 .00
22 Total adjustments (add lines 15 through 21) 22 .00 .00 .00
23 Adjusted gross income
(subtract line 22 from line 14 in each column) 23 .00 .00 .00
24 West Virginia income
(line 23, Column B plus column C) 24 .00
25 Income subject to West Virginia Tax but exempt
from federal tax 25 .00
*P40202307A* 26 Total West Virginia income (line 24 plus line 25)
P40202307A Enter here and on line 2 on the next page 26 .00
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Schedule NONRESIDENTS/PART-YEAR RESIDENTS
A
Form IT-140 B SCHEDULE OF INCOME 2023
SCHEDULE A (CONTINUED)
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1 Tentative Tax (apply the appropriate tax rate schedule on page 35 to the amount shown on line 7, Form IT-140) 1 .00
2 West Virginia Income (line 26, Schedule A) 2 .00
3 Federal Adjusted Gross Income (line 1, Form IT-140) 3 .00
4 Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1)
Enter here and on line 8, Form IT-140 4 .00
PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES
AND CERTAIN ACTIVE MILITARY MEMBERS
ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2023
• You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia
OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia
• Your only West Virginia source income was from wages and salaries
• West Virginia income tax was withheld from such wages and salaries by your employer(s)
If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a
resident of West Virginia and must file Form IT-140 as a resident of West Virginia.
NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part
II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income
from West Virginia sources.
I declare that I was not a resident of West Virginia at any time during 2023, I was a resident of the state shown OR was in West Virginia
pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages
and salaries were subject to income taxation by my state of residence.
YOUR STATE OF RESIDENCE (Check one):
1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia
2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia
3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058)
(A) (B)
Primary Taxpayer's Social Spouse's Social Security
Security Number Number
5 Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00
6 Enter total amount of West Virginia Income Tax withheld from your wages and
salaries paid by your employer in 2023 6 .00 .00
7 Line 6, column A plus line 6 column B Report this amount on line 15 of Form IT-140 7 .00
*P40202308A*
P40202308A
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Schedule
HEPTC-1
Form IT-140 B HOMESTEAD EXCESS PROPERTY TAX CREDIT 2023
There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income The maximum
refundable tax credit is $1,000 You must complete the schedule below to determine the amount of your credit No credit may be taken for any
homestead which is owned, in whole or in part, by any person who is not a low-income person
If this schedule is not enclosed with Form IT-140, the credit will be disallowed
Part I – Determine if your income falls within the financial guidelines needed to take this credit.
Check here if you were required to pay Federal Alternative Minimum Tax
Are you required to file a federal return?
YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:
► If there is only 1 person living in your home, your federal adjusted gross income must be $43,740 or less
► If there are 2 people living in your home, your federal adjusted gross income must be $59,160 or less
► If there are 3 people living in your home, your federal adjusted gross income must be $74,580 or less
► If there are 4 people living in your home, your federal adjusted gross income must be $90,000 or less
**For each additional person add $15,420
NO – Your income less social security benefits must meet the following guidelines for you to qualify for this credit:
► If there is only 1 person living in your home, your income must be $43,740 or less
► If there are 2 people living in your home, your income must be $59,160 or less
► If there are 3 people living in your home, your income must be $74,580 or less
► If there are 4 people living in your home, your income must be $90,000 or less
**For each additional person add $15,420
Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines)
1 Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2023
(Calculation to be used is after discount and before interest is added) 1 .00
2 If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A 2 .00
3 Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) 3 .00
4 Enter your Federal Adjusted Gross Income 4 .00
a. Enter the amount of increasing income modifications reported on line 59 of Schedule M .............................. a .00
b Enter federal tax-exempt interest income b .00
c Enter amount received in 2023 in the form of earnings replacement insurance (Workers’ Compensation
Benefits) c .00
d. Enter the amount of Social Security benefits, including SSI and SSDI, received that are NOT included in
your Federal Adjusted Gross Income d .00
e Enter the income of all individuals living in the household but would file a separate tax return .................... e .00
5 Add amounts on lines 4a, 4b, 4c, 4d, and 4e 5 .00
6 Total Gross Income: Add amount entered on line 4 and line 5 6 .00
7 Multiply amount on line 6 by 4% (004) 7 .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
and enter on line 19 of IT-140 9 .00
*P40202309A*
P40202309A
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Schedule
FTC-1 B
Form IT-140 FAMILY TAX CREDIT 2023
A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax You may be entitled
to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannot claim the
credit Persons who pay the federal alternative minimum tax are not eligible to claim this credit In order to determine if you are eligible for this credit,
complete the schedule below and attach to Form IT-140. If filing status is married filing separate use Family Tax Credit Table 2.
If this schedule is not enclosed with Form IT-140, the credit will be disallowed
1 Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140) 1 .00
2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140)....................................... 2 .00
3 Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not
already included on line 2 of Form IT-140) 3 .00
4 Add lines 1 through 3 This is your Modified Federal Adjusted Gross Income for the Family Tax Credit 4 .00
5 Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size
for the Family Tax Credit) 5
6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level
from the tables on page 12 If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6
7 Enter your income tax due from line 8 of Form IT-140
7 .00
8 Multiply the amount on line 7 by the percentage shown on line 6
This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP 8 .00
*P40202310A*
P40202310A
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2023 FAMILY TAX CREDIT TABLES
Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly
1 2 3 4
ModifiedFamilyModifiedFamilyModifiedFamilyModifiedFamily FederalFederalFederalFederal
AdjustedCredit%AdjustedCredit%AdjustedCredit%AdjustedCredit% GrossGrossGrossGross
Income Income Income Income
GreaterEqual To GreaterEqual To GreaterEqual To GreaterEqual To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $14,580 100% $0 $19,720 100% $0 $24,860 100% $0 $30,000 100%
$14,580 $14,880 90% $19,720 $20,020 90% $24,860 $25,160 90% $30,000 $30,300 90%
Number of Family $14,880 $15,180 80% $20,020 $20,320 80% $25,160 $25,460 80% $30,300 $30,600 80%
Members in $15,180 $15,480 70% $20,320 $20,620 70% $25,460 $25,760 70% $30,600 $30,900 70%
Household $15,480 $15,780 60% $20,620 $20,920 60% $25,760 $26,060 60% $30,900 $31,200 60%
$15,780 $16,080 50% $20,920 $21,220 50% $26,060 $26,360 50% $31,200 $31,500 50%
$16,080 $16,380 40% $21,220 $21,520 40% $26,360 $26,660 40% $31,500 $31,800 40%
$16,380 $16,680 30% $21,520 $21,820 30% $26,660 $26,960 30% $31,800 $32,100 30%
$16,680 $16,980 20% $21,820 $22,120 20% $26,960 $27,260 20% $32,100 $32,400 20%
$16,980 $17,280 10% $22,120 $22,420 10% $27,260 $27,560 10% $32,400 $32,700 10%
$17,280 0% $22,420 0% $27,560 0% $32,700 0%
5 6 7 8 or More
ModifiedFamily ModifiedFamily ModifiedFamily ModifiedFamily FederalFederalFederalFederal
AdjustedCredit% AdjustedCredit% AdjustedCredit% AdjustedCredit% GrossGrossGrossGross
Income Income Income Income
GreaterEqual To GreaterEqual To GreaterEqual To GreaterEqual To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $35,140 100% $0 $40,280 100% $0 $45,420 100% $0 $50,560 100%
$35,140 $35,440 90% $40,280 $40,580 90% $45,420 $45,720 90% $50,560 $50,860 90%
$35,440 $35,740 80% $40,580 $40,880 80% $45,720 $46,020 80% $50,860 $51,160 80%
$35,740 $36,040 70% $40,880 $41,180 70% $46,020 $46,320 70% $51,160 $51,460 70%
$36,040 $36,340 60% $41,180 $41,480 60% $46,320 $46,620 60% $51,460 $51,760 60%
$36,340 $36,640 50% $41,480 $41,780 50% $46,620 $46,920 50% $51,760 $52,060 50%
$36,640 $36,940 40% $41,780 $42,080 40% $46,920 $47,220 40% $52,060 $52,360 40%
$36,940 $37,240 30% $42,080 $42,380 30% $47,220 $47,520 30% $52,360 $52,660 30%
$37,240 $37,540 20% $42,380 $42,680 20% $47,520 $47,820 20% $52,660 $52,960 20%
$37,540 $37,840 10% $42,680 $42,980 10% $47,820 $48,120 10% $52,960 $53,260 10%
$37,840 0% $42,980 0% $48,120 0% $53,260 0%
Table 2: Married Filing Separately
1 2 3 4
ModifiedFamily ModifiedFamily ModifiedFamily ModifiedFamily FederalFederalFederalFederal
AdjustedCredit% AdjustedCredit% AdjustedCredit% AdjustedCredit% GrossGrossGrossGross
Income Income Income Income
GreaterEqual To GreaterEqual To GreaterEqual To GreaterEqual To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $7,290 100% $0 $9,860 100% $0 $12,430 100% $0 $15,000 100%
$7,290 $7,440 90% $9,860 $10,010 90% $12,430 $12,580 90% $15,000 $15,150 90%
Number of Family $7,440 $7,590 80% $10,010 $10,160 80% $12,580 $12,730 80% $15,150 $15,300 80%
Members in $7,590 $7,740 70% $10,160 $10,310 70% $12,730 $12,880 70% $15,300 $15,450 70%
Household $7,740 $7,890 60% $10,310 $10,460 60% $12,880 $13,030 60% $15,450 $15,600 60%
$7,890 $8,040 50% $10,460 $10,610 50% $13,030 $13,180 50% $15,600 $15,750 50%
$8,040 $8,190 40% $10,610 $10,760 40% $13,180 $13,330 40% $15,750 $15,900 40%
$8,190 $8,340 30% $10,760 $10,910 30% $13,330 $13,480 30% $15,900 $16,050 30%
$8,340 $8,490 20% $10,910 $11,060 20% $13,480 $13,630 20% $16,050 $16,200 20%
$8,490 $8,640 10% $11,060 $11,210 10% $13,630 $13,780 10% $16,200 $16,350 10%
$8,640 0% $11,210 0% $13,780 0% $16,350 0%
5 6 7 8 or More
ModifiedFamily ModifiedFamily ModifiedFamily ModifiedFamily FederalFederalFederalFederal
AdjustedCredit% AdjustedCredit% AdjustedCredit% AdjustedCredit% GrossGrossGrossGross
Income Income Income Income
GreaterEqual To GreaterEqual To GreaterEqual To GreaterEqual To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $17,570 100% $0 $20,140 100% $0 $22,710 100% $0 $25,280 100%
$17,570 $17,720 90% $20,140 $20,290 90% $22,710 $22,860 90% $25,280 $25,430 90%
$17,720 $17,870 80% $20,290 $20,440 80% $22,860 $23,010 80% $25,430 $25,580 80%
$17,870 $18,020 70% $20,440 $20,590 70% $23,010 $23,160 70% $25,580 $25,730 70%
$18,020 $18,170 60% $20,590 $20,740 60% $23,160 $23,310 60% $25,730 $25,880 60%
$18,170 $18,320 50% $20,740 $20,890 50% $23,310 $23,460 50% $25,880 $26,030 50%
$18,320 $18,470 40% $20,890 $21,040 40% $23,460 $23,610 40% $26,030 $26,180 40%
$18,470 $18,620 30% $21,040 $21,190 30% $23,610 $23,760 30% $26,180 $26,330 30%
$18,620 $18,770 20% $21,190 $21,340 20% $23,760 $23,910 20% $26,330 $26,480 20%
$18,770 $18,920 10% $21,340 $21,490 10% $23,910 $24,060 10% $26,480 $26,630 10%
$18,920 0% $21,490 0% $24,060 0% $26,630 0%
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Schedule
H CERTIFICATION FOR
Form IT-140 PERMANENT AND TOTAL DISABILITY 2023
A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition
and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death
TAXPAYER
If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2023 OR were the surviving
spouse of an individual who had been certified disabled and DIED DURING 2023, a reducing modification to income may be allowed
To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below Second, have the physician
complete the remainder of the certificate and return to disabled taxpayer Third, complete Schedule M to determine the modification Last, enclose the
completed certification with the West Virginia personal income tax return
A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H
Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2023, do not submit this certification with the
return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date
PHYSICIAN
If, in your opinion, the individual named on this certification is permanently and totally disabled during 2023, please certify by entering your name, address
and FEIN number Sign and date the certification
Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial
gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be
expected to lead to death
TAXPAYERS WHO ARE DISABLED DURING 2023 REGARDLESS OF AGE
I certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2023.
Name of Disabled Taxpayer Social Security Number
Physician’s Name Physician's FEIN Number
Physician’s Street Address
City State Zip Code
Physicians Date
Signature MM DD YYYY
–13–
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Schedule
E
Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2023
A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements
provided by the other state tax return in your files In lieu of a return you may maintain an information statement and the withholding statements provided by
the partnership, limited liability company or S-Corporations No credit is allowed for income tax imposed by a city, township, borough, or any other political
subdivision of a state or any other country
RESIDENCY STATUS
RESIDENT
NONRESIDENT – DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED)
PART-YEAR RESIDENT – MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION
Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A
MOVED INTO WEST VIRGINIA
MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD
MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD
ENTER THE DATE
OF YOUR MOVE:
MM DD YYYY
1 INCOME TAX COMPUTED ON YOUR 2023 RETURN DO NOT REPORT TAX WITHHELD 1
STATE ABBREVIATION .00
2 WEST VIRGINIA TOTAL INCOME TAX DUE (LINE 8 OF FORM IT-140) 2 .00
3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00
4 TOTAL WEST VIRGINIA ADJUSTED GROSS INCOME 4 .00
(RESIDENTS–FORM IT-140, LINE 4 PART-YEAR RESIDENTS-SCHEDULE A, LINE 26)
5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00
RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140
6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME 6
PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 .00
7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00
8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00
9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 26 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00
10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00
–14–
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IMPORTANT INFORMATION FOR 2023
• The IT-120 has been removed If you are requesting a waiver or are a qualified farmer, please check the box on the the penalty
due line See page 22 for more information
• On Schedule A, there are two new boxes on top of page You must check one of the boxes if you are a Nonresident or Part-
year resident If you mark part year, you must provide the period of West Virginia residency and complete the appropriate
columns
• If you receive an EK-1 you will claim the "income credit" on the new Recap Line (Elective Income Credit for tax paid by a Pass
Through Entity) and provide the EK-1 to support the claim
• You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to
submit this documentation will result in the disallowance of the withholding amount claimed.
• Additional municipalities are now subject to the Municipal Use Tax Visit wwwtaxwvgov for a complete list of West Virginia
municipalities that impose a Use tax
• You can interact with us online at mytaxeswvtaxgov Services offered include bill pay and secure communication about your
return Before you call, please use our MyTaxes portal Online filing options are available on our website
RETURNED PAYMENT CHARGE
The Tax Division will recover a $1500 fee associated with returned electronic bank transactions These bank transactions include
but are not limited to the following:
• Direct Debit (payment) transactions returned for insufficient funds
• Stopped payments
• Bank refusal to authorize payment for any reason
• Direct Deposit of refunds to closed accounts
• Direct Deposit of refunds to accounts containing inaccurate or illegible account information
Paper Checks returned for insufficient funds will incur a $2800 fee
IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED
FINANCIAL TRANSACTION OCCURRING:
• Be sure that you are using the most current bank routing and account information
• If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to
the current return It is important to verify your bank routing and account information from a check with your tax preparer This
will ensure the information is accurate and current in the event that a bank account previously used was closed or changed
either by you or the financial institution
• If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return
often carries over to the current return It is important that you verify this information by reviewing the bank routing and account
information from a current check This will ensure the information is accurate and current
• If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct
deposit of refund are clear and legible
• If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current
• If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and
account numbers being used will be active on the scheduled date
• Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are
presented for payment
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 15
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TIPS ON FILING A PAPER RETURN
The Tax Division processes E-filed returns more quickly than paper returns However, if you file a paper return there are several
things you can do to speed-up the processing of your return Faster processing means faster refunds!
• Make sure you have received all W-2s, 1099s, and other tax documents for the 2023 tax year
• Complete your federal income tax return first
• Do not use prior year forms
• SEND all W-2s, 1099s, K-1s or WV NRW-2s with the Tax return.
• Paper returns are electronically scanned The processing of the return (and any refund) is delayed when information on the
return is not clear
• Use BLACK INK Do not use pencils, colored ink, or markers
• Do not write in the margins unless specifically instructed to do so
• Always put entries on the lines, not to the side, above or below the line
• Do not submit photocopies to the Division
• Lines where no entry is required should be left blank Do not fill in with zeros
• Do not use staples
• Make sure all required forms and schedules are included with the tax return
• Sign your return
• Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example:
SMI TH JR WAYLON W
Last Name Suffix Your First Name MI
MI LLER AMEL AI H
Spouse’s Last Name – Only if different from Last Name above Suffix Spouse’s First Name MI
l 2 3N4 5TH ST
First Line of Address Second Line of Address
ANYWHERE WV 55555 6789
City State Zip Code
• NEVER USE COMMAS when filling in dollar amounts
• Round off amounts to WHOLE DOLLARS – NO CENTS
• Do not use parentheses ( ) for a negative number Use a dark, bold negative sign: -8300 rather than (8300)
• Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 01 4 7
• Do not add cents in front of the preprinted zeros on entry lines Numbers should be entered as shown below:
Federal Adjusted Gross Income 4 0000.00
Additions to Income .00
Subtractions from Income 8000.00
West Virginia Adjusted Gross Income 32000.00
16 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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GENERAL INFORMATION
WHO MUST FILE
You must file a West Virginia income tax return if:
• You were a resident of West Virginia for the entire taxable year
• You were a resident of West Virginia for a part of the taxable year (Part-Year Resident)
• You were not a resident of West Virginia at any time during 2023, but your federal adjusted gross income includes income from
West Virginia sources (nonresident)
You are required to file a West Virginia return even though you may not be required to file a federal return if:
• Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per
exemption, or $500 if you claim zero exemptions) Your income is to be determined as if you had been required to file a federal
return Your exemptions are to be determined following the rules on page 24
• You are claiming a SCTC or HEPTC credit
• You are due a refund
You are not required to file a West Virginia return if you and your spouse are 65 or older and your total income is less than
your exemption allowance plus the senior citizen modification For example, $2,000 per exemption plus up to $8,000 of income
received by each taxpayer who is 65 or older However, if you are entitled to a refund you must file a return
RESIDENCY STATUS
RESIDENT
A resident is an individual who:
• Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or
• Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be
considered a resident of another state
PART-YEAR RESIDENT
A part-year resident is an individual who changes his/her residence either:
• From West Virginia to another state, or
• From another state to West Virginia during the taxable year
FULL-YEAR NONRESIDENT
A full-year nonresident is an individual who is:
• A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent
place of residence outside West Virginia; or
• A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183
days of the taxable year within West Virginia
SPECIAL NONRESIDENTS
A Special Nonresident is an individual who is:
• A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and
• Your only source of West Virginia income was from wages and salaries
• Mark the nonresident special box on the front of the return and complete Part II of Schedule A
Nonresidents who DO NOT have West Virginia source income or withholdings are not required to file a West Virginia return.
IT-140 NRC-COMPOSITE RETURN
Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust
that derives income from West Virginia sources may elect to be included on a nonresident composite return If this election is
made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/
part-year resident return for income reported on the IT-140NRC A $50 processing fee is required for each composite return filed
If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity
filing the composite return Credit may be claimed for the share of West Virginia income tax remitted with the composite returnThe
IT-140NRC is available on our website at taxwvgov
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 17
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 Enlarge image | AMENDED RETURN Use the version of Form IT-140 that corresponds to the tax year to be amended and check the “Amended Return” box These forms and corresponding instructions are available on our website at taxwvgov You must file a West Virginia amended return if any of the following conditions occur: • To correct a previously filed return; or • You filed an amended federal income tax return and that change affected your West Virginia tax liability; or • The Internal Revenue Service made any changes to your federal return (ie, change in federal adjusted gross income, change in exemptions, etc) If either you or the Internal Revenue Service make a change to your federal return which causes either and increase or decrease in your Federal Adjusted Gross Income, an amended West Virginia return must be filed within ninety (90) days after a final determination for such change is made A copy of your amended federal income tax return must be enclosed with the West Virginia amended return WV amended returns cannot be processed until the IRS has processed the amended federal return Do not enclose a copy of your original return. If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly, you must do so in compliance with federal guidelines If your original return was filed jointly and you are amending to file separately, your spouse must also file an amended separate return If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time An explanation must be provided as to why you are amending your return. Please complete page 47 and submit with the amended return NONRESIDENT/PART-YEAR RESIDENT A part-year resident is subject to West Virginia tax on the following: • Taxable income received from ALL sources while a resident of West Virginia; • West Virginia source income earned during the period of nonresidence; and • Applicable special accruals WEST VIRGINIA SOURCE INCOME The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income: • Real or tangible personal property located in West Virginia; • Employee services performed in West Virginia; • A business, trade, profession, or occupation conducted in West Virginia; • An S corporation in which you are a shareholder; • Your distributive share of West Virginia partnership income or gain; • Your share of West Virginia estate or trust income or gain and royalty income; • West Virginia Unemployment Compensation benefits; • Prizes awarded by the West Virginia State Lottery West Virginia source income of a nonresident does not include the following income even if it was included in your federal adjusted gross income: • Annuities and pensions; • Interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia • Gambling winnings, other than prizes awarded by the West Virginia State Lottery as described above, unless you are engaged in the business of gambling (file a Schedule C related to gambling activity for federal income tax purposes) and you engage in that business, trade, profession, or occupation in West Virginia NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN COMPLETE SCHEDULE A. Income earned outside of West Virginia may not be claimed on Schedule M as other deductions. Please use Schedule A. To compute tax due, use the calculation worksheet located on page 8. (Instructions for Schedule A can be found on pages 30 through 32.) INCOME. In Column A of Schedule A, you must enter the amounts from your federal return Income received while you were a resident of West Virginia must be reported in Column B Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C ADJUSTMENTS. The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that were actually paid or incurred during your period of residency, or paid or incurred as a result of the West Virginia source income during the period of nonresidence For example, if you made payments to an Individual Retirement Account during the entire taxable year, you may not claim any payments made while a nonresident unless the payments were made from West Virginia source income However, you may claim the full amount of any payments made during your period of West Virginia residency SPECIAL ACCRUALS. In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return must include all items of income, gain, or loss accrued to the taxpayer up to the time of his change of residence This includes any amounts not otherwise includible on the return because of an election to report income on an installment basis The return must be filed on the accrual basis whether or not that is the taxpayer’s established method of reporting For example, a taxpayer who moves from West Virginia and sells his West Virginia home or business on an installment plan must report all income from the sale in the year of the sale, even though federal tax is deferred until the income is actually received 18 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov |
 Enlarge image | FILING STATUS There are five (5) filing status categories for state income tax purposes Your filing status will determine the rate used to calculate your tax • Single • Head of Household • Married Filing Jointly You must have filed a joint federal return to be eligible to file a joint state return If you filed a joint federal return, you may elect to file your state return as either “Married Filing Jointly” using the state’s tax Rate Schedule I or as “Married Filing Separately” using Rate Schedule II • Married Filing Separately If you are married but filed separate federal returns, you MUST file separate state returns If you file separate returns you must use the “Married Filing Separately” tax Rate Schedule II to determine your state tax • Widow(er) with a dependent child When joint federal but separate state returns are filed, each spouse must report his/her federal adjusted gross income separately as if the federal adjusted gross income of each had been determined on separately filed federal returns If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresident for the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly as residents of West Virginia The total income earned by each spouse for the entire year, regardless of where earned, must be reported on the joint return as taxable to West Virginia No credit will be allowed for income taxes paid to the other state A joint return may not be filed if one spouse changes residence during the taxable year, while the other spouse-maintained status as a resident or nonresident during the entire taxable year DECEASED TAXPAYER A return must be filed for a taxpayer who died during the taxable year This will serve as notification to close the tax account for the deceased taxpayerCheck the box “DECEASED” and enter the date of death on the line provided If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly The surviving spouse should write on the signature line for the deceased “filing as surviving spouse” If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent’s estate Schedule F may be found on page 41 EXEMPTIONS You can no longer claim personal exemptions on your federal income tax return West Virginia has retained personal exemptions under the same rules applicable under federal law in prior years The West Virginia personal exemption allowance is $2,000 per allowable exemption, or $500 if someone else can claim an exemption for you on their return See the rules for personal exemptions on page 24 ITEMIZED DEDUCTIONS The State of West Virginia does not recognize most itemized deductions for personal income tax purposes Consequently, the only itemized deductions allowed to be claimed from the federal income tax return is gambling losses PROPERTY TAX CREDITS The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers Some taxpayers may qualify for both If you qualify for both credits, a state return must be filed to receive the credits, even if you have no federal requirement SENIOR CITIZENS TAX CREDIT. Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program (administered by the county assessor’s office), who incur and pay property taxes and whose federal adjusted gross income is less than 150% of federal poverty guidelines The maximum federal adjusted gross income level is $21,870 for a single person household plus an additional $7,710 for each additional person in the household (eg, $29,580 for a two-person household) You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form If you are claiming both the SCTC-A and the HEPTC-1 you need to file a state tax return to claim the credits Additional information can be found on page 34 of this booklet and in Publication TSD-411 which can be found on our website at taxwvgov HOMESTEAD EXCESS PROPERTY TAX CREDIT. The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your OWNER-OCCUPIED home exceeds 4% of your income (gross household income including social security benefits) Low-income is defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family Eligibility for the Homestead Exemption program is not necessary to qualify for this credit Schedule HEPTC-1 on page 9 must be completed in its entirety to determine eligibility to claim the credit A completed Schedule HEPTC-1 and Class 2 receipt showing payment must be filed with you return to claim the Homestead Excess Property Tax Credit tax.wv.gov 2023 Personal Income Tax Information and Instructions — 19 |
 Enlarge image | SPOUSES OF UNITED STATES MILITARY SERVICE MEMBERS Effective for taxable year 2009, spouses of military service members may be exempt from West Virginia income tax on wages received from services performed in West Virginia if all three of the following conditions are met: • The service member is present in West Virginia in compliance with military orders; • The spouse is in West Virginia solely to be with the service member; and • The spouse maintains domicile in another state It is not a requirement for both spouses to have the same state of domicile, nor in the case of border installations, live in the state where the service member is stationed Eligible spouses wishing to claim this exemption from income tax may file a revised Form IT-104 with the spouse’s employer and must also attach a copy of their “spouse military identification card” when providing this form to their employer Any refunds for taxable year 2023 may be claimed on a properly filed IT-140 indicating “Nonresident Military Spouse” above the title on the first page Military spouses should check the Nonresident Special box on Form IT-140 and complete Part II of Schedule A A copy of their State of Legal Residence Certificate, form DD2058, must be enclosed with their return when it is filed Nonresident military service members and their spouses may be liable for West Virginia income tax on other types of West Virginia income such as business income, interest income, unemployment compensation, etc These types of income are reported on the Schedule A (see pages 7 & 8) MEMBERS OF THE ARMED FORCES If your legal residence was West Virginia at the time you entered military service, assignment to duty outside the state does not change your West Virginia residency status You must file your return and pay the tax due in the same manner as any other resident individual unless you did not maintain a physical presence in West Virginia for more than 30 days during the taxable year If, during 2023, you spent more than 30 days in West Virginia, you are considered to be a West Virginia resident for income tax purposes and must file a resident return and report all of your income to West Virginia If there is no West Virginia income tax withheld from your military income, you may find it necessary to make quarterly estimated tax payments using Form IT-140ES If, during 2023, you did not spend more than 30 days in West Virginia and had income from a West Virginia source, you may be required to file an income tax return with West Virginia as any other nonresident individual, depending upon the type of income received A member of the Armed Forces who is domiciled outside West Virginia is considered to be a nonresident of West Virginia for income tax purposes; therefore, his/her military compensation is not taxable to West Virginia even though he/she is stationed in West Virginia and maintains a permanent place of abode therein Check the Nonresident Special box on Form IT-140 and complete Part II of Schedule A A copy of your military orders and Form DD2058 must be enclosed with the return. Combat pay received during 2023 is not taxable on the federal income tax return Therefore, it is not taxable on the state return ACTIVE DUTY MILITARY PAY. A West Virginia National Guard and Reserve service member is entitled to a decreasing modification while on active duty in support of the contingency operation as defined in Executive Order 13223 and subsequent amendments-- such as those called to active duty as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, and Operation Inherent Resolve, as well as any other current or future military operations deemed to be part of the Overseas Contingent Operations (OCO) The President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, whether deployed or stateside This income is shown on Schedule M as a decreasing modification to your federal adjusted gross income A copy of your military orders and W-2 must be included with the return when it is filed. Active Military Separation If you are a West Virginia resident on active duty for at least 30 continuous days and have separated from active military service, your active duty military pay from the armed forces of the United States, the National Guard, or Armed Forces Reserve is an authorized modification decreasing your federal adjusted gross income; however, only to the extent the active duty military pay is included on your federal adjusted gross income for the tax year it was received A copy of your military orders, DD 214, and W-2 must be included with your return when filed CERTAIN STATE AND FEDERAL RETIREMENT SYSTEMS The modification for pensions and annuities received from the West Virginia Public Employees’ Retirement System, the West Virginia Teachers’ Retirement System, and Federal Retirement is limited to a maximum of $2,000 and entered on Schedule M The State of West Virginia does not impose tax on the retirement income received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, federal law enforcement retirement, or military retirement, including survivorship annuities See instructions for Schedule M on page 26 US RAILROAD RETIREMENT. The State of West Virginia does not tax this income All types of United States Railroad Retirement Board benefits, including unemployment compensation, disability and sick pay included on the federal return should be entered on Schedule M See instructions on page 27 20 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov |
 Enlarge image | AUTISM MODIFICATION For tax years beginning on or after January 1, 2011 a modification was created reducing federal adjusted gross income in the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism Any established trust must first be approved by the West Virginia Children with Autism Trust Board The modification is claimed on Schedule M with maximum amounts of $1,000 per individual filer and persons who are married but filing separately and $2,000 per year for persons married and filing a joint income tax return TAXPAYERS OVER AGE 65 OR DISABLED An individual, regardless of age, who was certified by a physician as being permanently and totally disabled during the taxable year, or an individual who was 65 before the end of the taxable year may be eligible for certain modifications that will reduce their federal adjusted gross income for West Virginia income tax purposes up to $8,000 See instructions for Schedule M on page 27 and 28 SURVIVING SPOUSE Regardless of age, a surviving spouse of a decedent may be eligible for a modification reducing his/her income up to $8,000 provided he/she did not remarry before the end of the taxable year The modification is claimed on Schedule M The decedent must have attained the age of 65 prior to his/her death or, regardless of age, must have been certified as permanently and totally disabled See instructions for Schedule M on page 28 to determine if you qualify for this modification The surviving spouse should write on the signature line for the deceased “filing as surviving spouse” A surviving spouse who has not remarried at any time before the end of the taxable year for which the return is being filed may claim an additional exemption for the two (2) taxable years following the year of death of his/her spouse WEST VIRGINIA COLLEGE SAVINGS PLAN AND PREPAID TUITION TRUST FUNDS Taxpayers making payments or contributions to programs of the West Virginia Prepaid Tuition Trust and/or West Virginia Savings Plan Trust, operated under the trade names of SMART529TM or West Virginia Prepaid College Plan, may be eligible for a modification on the state return This deduction can be claimed on Schedule M Unqualified withdraws from the plan/trust must be reported on Schedule M For more information regarding participation in this program, contact SMART529TM Service Center at 1-866-574-3542 GAMBLING LOSS Gambling losses may be deducted up to the amount of winnings and only if you itemized on your federal 1040 Both of these criteria must be met in order to be eligible to deduct the loss You will need to submit a copy of pages 1-2 of the 1040, Schedule A from the 1040, and copies of the W2's For tax years 2020-2022, you may file an amended return to claim gambling losses Report the gambling losses on the Autism Modification Line of Schedule M You must attach the same support listed above to receive the credit FILING REQUIREMENTS FOR CHILDREN UNDER AGE 18 WHO HAVE UNEARNED (INVESTMENT) INCOME Any child under the age of 18 who has investment income and whose parents qualify and elect to report that income on their return, is not required to file a return with the State of West Virginia This election is made in accordance with federal guidelines Any child under the age of 18 whose income is not reported on his/her parent’s return must file their own West Virginia return and report all of their income If the child is claimed as an exemption on their parent’s return, he/she must claim zero exemptions on the state return and claim a $500 personal exemption allowance REFUND OF OVERPAYMENT A return must be filed to obtain a refund of any overpayment In order to receive a refund of an overpayment of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded DIRECT DEPOSIT You may have your refund directly deposited into your bank account To avoid delay of your direct deposit, verify your routing and account numbers from a check before filing your return Refunds are issued in the form of United States currency If you choose to have your refund direct deposited, your depositor must be capable of accepting US currency PENALTIES AND INTEREST Interest must be added to any tax due that is not paid by the due date of the return even if an extension of time for filing has been granted The rate of interest will be fixed every year to equal the adjusted prime rate charged by banks (as of the first business day of the preceding December) plus three percentage points Visit wwwtaxwvgov in order to obtain the current interest rate Penalties (ie Additions to Tax) for late filing can be avoided by sending in your return by the due date The law provides that a tax.wv.gov 2023 Personal Income Tax Information and Instructions — 21 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 Enlarge image | penalty of five percent (5%) of the tax due for each month, or part of a month, may be imposed for the late filing of the return up to a maximum of twenty-five percent (25%) unless reasonable cause can be shown for the delay The law provides that an additional penalty may be imposed for not paying your tax when due This penalty is one-half of one percent (½ of 1%) of the unpaid balance of tax for each month, or part of a month, the tax remains unpaid, up to a maximum of twenty-five percent (25%) You may access an Interest and Additions to Tax Calculator on our website at taxwvgov or you may call (304) 558-3333 or 1-800-982-8297 for assistance The West Virginia Tax Crimes and Penalties Act imposes severe penalties for failing to file a return or pay any tax when due, or for making a false return or certification The mere fact that the figures reported on your state return are taken from your federal return will not relieve you from the imposition of penalties because of negligence or for filing a false or fraudulent return The statute of limitations for prosecuting these offenses is three years after the offense was committed PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX WHO MUST PAY THE UNDERPAYMENT PENALTY? You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates This may be true even if you are due a refund when you file your return The penalty is computed separately for each due date (quarter) You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment You may owe the penalty if you did not pay at least the smaller of 90% of your current year tax liability; or 100% of your prior tax liability (if you filed a prior year return that covered a full 12 months) EXCEPTIONS TO THE PENALTY You will not have to pay any penalty if either of these exceptions apply: 1 You had $0 tax after credit for the prior year and meet ALL of the following conditions: • your prior year tax return was (or would have been had you been required to file) for a taxable year of twelve months; • you were a citizen or resident of the United States throughout the preceding taxable year; • your tax liability for the current year is less than $5,000 2 The total tax shown on your current return minus the tax you paid through West Virginia withholding is less than $600 If you file your tax return and pay any tax due on or before February 1, no fourth quarter penalty is due SPECIAL RULES FOR FARMERS If at least two-thirds of your gross income for this year was from farming sources, the following special rules apply: 1 You are only required to make one payment for the taxable year (due January 18) 2 The amount of estimated tax required to be paid is sixty-six and two-thirds percent (66 ⅔%) instead of ninety percent (90%). 3 If you fail to pay your estimated tax by January 18, but you file your return and pay the tax due on or before the first day of March, no penalty is due The West Virginia Tax Division will calculate the penalty for you. You will receive a notice for the amount of penalty due. To avoid future penalties, you should increase your withholding or begin making quarterly estimated payments for tax year 2024 WAIVER OF PENALTY If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division 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 of the penalty, check the box for and enclose a signed statement explaining the reasons you believe the penalty should be waived (see page 47) If you have documentation substantiating your statement, enclose a copy The Division will notify you if your request for waiver is not approved RETURNED PAYMENT CHARGE The Tax Division will recover a $1500 fee associated with returned electronic bank transactions These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds • Stopped payments • Bank refusal to authorize payment for any reason • Direct Deposit of refunds to closed accounts • Direct Deposit of refunds to accounts containing inaccurate or illegible account information Paper Checks returned for insufficient funds will incur a $2800 fee CREDIT FOR ESTIMATED TAX You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your income) is at least $600, unless that liability is less than ten percent (10%) of your estimated tax The total estimated tax credit to be claimed on your return is the sum of the payments made with the quarterly installments for taxable year 2023, any overpayments applied from your 2022 personal income tax return and any payments made with your West Virginia Application for Extension of Time to File (WV 4868) 22 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov |
 Enlarge image | EXTENSION OF TIME If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return Enter the date of the federal extension was granted in the appropriate box on page 1 of IT-140 If a federal extension was granted electronically, write “Federal Extension Granted” and the confirmation number at the top of the West Virginia return Also, enter the extended due date in the appropriate box A copy of Federal Schedule 4868 must be enclosed with your return If you only need an extension of time to file the West Virginia return, you must submit a completed West Virginia Application for Extension of Time to File (WV4868) This is not an extension to pay SIGNATURE Your return MUST be signed A joint return must be signed by both spouses If you and your spouse (if filing a joint return) do not sign the return, it will not be processed If the return is prepared by an authorized agent of the taxpayer, the agent must provide their FEIN, sign the return, date and enter their phone number If a joint federal return was filed for a deceased taxpayer, the surviving spouse should write on the signature line for the deceased “filing as surviving spouse” WEST VIRGINIA INCOME TAX WITHHELD Electronic Filing – It is not necessary to submit withholding documents since this information will transmit electronically once entered within the software No need to submit a paper return if confirmation was received Paper Filed Returns – 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 paper return. Failure to submit this documentation will result in the disallowance of the credit claimed. Note: Local or municipal fees cannot be claimed as West Virginia income tax withheld If the withholding source is for a nonresident sale of real estate transaction, a form WV NRSR must be completed and on file with the Tax Division prior to submitting a tax return On your tax return, mark the box, submit Schedule D, and form 8949 or 4797 from your federal return FAILURE TO RECEIVE A WITHHOLDING TAX STATEMENT (W-2) 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) DO NOT use federal Form 4852 (Substitute for W-2) It does not provide all the necessary information and WILL NOT be accepted PRIOR YEAR TAX LIABILITIES Taxpayers who have delinquent state or federal tax liabilities 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 Division in order to recover the balance due from your federal income tax refund IRS INFORMATION EXCHANGE The West Virginia Tax Division 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 may 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 joint return refund, you must: 3. Check the injured spouse box on the front of the return; 4. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and 5. 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 DIVISION PROCESSING AND PROCEDURES The Tax Division has a modern tax system that allows us to better serve you This 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 changeIf there is additional tax due, you will receive a Statement of Account If you disagree with the balance 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 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 tax.wv.gov 2023 Personal Income Tax Information and Instructions — 23 |
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FORM IT-140 INSTRUCTIONS
FORM IS ON PAGES 1-2 & 51-52
The due date for filing your 2023 West Virginia Personal Income Tax return is April 15, 2024, 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 - Print your social security number as it appears on your social security card
NAME & ADDRESS - Enter your name and current 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 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
47 of the booklet It may also be necessary to include a copy of the federal 1040X with the West Virginia amended return If you
previously requested a debit from your account on the original return and needs to be stopped, please contact Taxpayer Services
at (304) 558-3333
NONRESIDENT SPECIAL - Enter a check mark in this box if you qualify to file as a Special Nonresident (see page17) and complete
Schedule A, Part II found on page 8 DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident
NONRESIDENT OR PART-YEAR RESIDENT - Enter a check mark in this box if you are filing as a nonresident or part-year resident
(See page 18)
INJURED SPOUSE - If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See page 23)
Filing Status CHECK ONLY ONE - Your filing status is generally the same filing status shown on your federal return See page 19 for
more information regarding your filing status
EXEMPTIONS
You can deduct $2,000 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 and date of birth in the dependent
section If eligible dependents total more than 4, use the Schedule for Additional Dependents found on page 49
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 2023 and were younger than you;
b Under the age of 24 at the end of 2023, 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 2023
4 They didn’t file a joint return for 2023 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 2023
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 21 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 Schedule M (page 4) See page 29 for additional information
LINE 3 SUBTRACTIONS FROM INCOME Enter the Total Subtractions from income shown on Schedule M (page 4) See page 26
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 29 and enter the qualifying exclusion on this line
LINE 6 EXEMPTIONS Enter the number of exemptions shown in box e (under “Exemptions” above) 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
24 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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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 36 and enter your tax on this line
• If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is
over $100,000, use Rate Schedule I on page 35 to compute your tax
• If your filing status is Married Filling Separately you MUST use RATE SCHEDULE II 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 7 and 8
LINE 9 CREDITS FROM TAX CREDIT RECAP SCHEDULE Enter Total Credits shown on last line of the Tax Credit Recap Schedule
LINE 10 TOTAL INCOME TAX DUE LINE 8 minus LINE 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 (amended returns only)
PENALTY DUE. If line 8 minus line 9, 14,16,17,18, and 19 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 Check the box if you are requesting a waiver, or are a qualified farmer Include a description of what you are requesting
on the Request for Estimated Penalty Waiver from page 47
LINE 12 WEST VIRGINIA USE TAX DUE Use tax is due on purchases of goods and services in which you did not pay Sales Tax If
you did not pay sales tax you must report and pay Use Tax Use Schedule UT on page 44 to calculate this tax if applicable
LINE 13 TOTAL AMOUNT DUE Add lines 10 through 13
LINE 14 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 15 and enclose Schedule D and Form 8949 or 4797 from your federal
return Make sure you have filed your NRSR prior to filing the IT-140
LINE 15 ESTIMATED TAX PAYMENTS Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable
year 2023 Include any 2022 overpayment you carried forward to 2023 and any payment made with your West Virginia
Application for Extension of Time to File (WV 4868)
LINE 16 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 If the
schedule and final court document are not provided, the credit will be denied
LINE 17 SENIOR CITIZEN TAX CREDIT Complete Schedule SCTC-A and enter amount of credit from line 2, part III if you are eligible
for the credit Note: You only need to file a return to claim the SCTC-A when you are also claiming the HEPTC-1 If you are not
claiming the HEPTC-1, then you do not need to complete a return to claim this credit unless you are required to file a federal return
LINE 18 HOMESTEAD EXCESS PROPERTY TAX CREDIT Enter the amount of line 9 from Schedule HEPTC-1 (page 9) The
Schedule HEPTC-1 and the Class 2 property tax receipt must be submitted with the tax return Failure to submit these will result
in denial of the credit
LINE 19 BUILD WV PROPERTY VALUE ADJUSTMENT REFUNDABLE TAX CREDIT Enter the amount of line 21 from Schedule
PVA-2 The Schedule PVA-2 and a copy of the Certificate from the Office of Econimc Development must be submitted with the
tax return Failure to submit these will result in denial of the credit
LINE 20 AMOUNT PAID WITH ORIGINAL RETURN Enter the amount, if any, paid on your original return (amended returns only)
LINE 21 TOTAL PAYMENTS AND CREDITS Add lines 15 through 20
LINE 22 BALANCE DUE THE STATE Line 14 minus line 21 This is the total balance due the State You may make a payment by
ACH Debit through MyTaxes at mytaxeswvtaxgov This is the fastest way to pay your balance due If you send a check or
money order, write your social security number and 2023 Form IT 140 on it The Tax Division may convert your check into an
electronic transaction Receipt of your check is considered your authorization for the Tax Division to convert your check into an
ACH Debit entry (electronic withdrawal) to your bank account If Line 21 is greater than line 14, complete line 23
LINE 23 TOTAL OVERPAYMENT Line 21 minus line 14
LINE 24 DONATIONS If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 24 Your
overpayment will be reduced, or your payment increased by this amount
24A) 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 To
learn more about the West Virginia Children’s Trust Fund or to make a direct contribution, visit the website http://wvctforg or write
to West Virginia Children’s Trust Fund, PO 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
24B) THE WEST VIRGINIA DIVISION OF VETERANS ASSISTANCE Provides nursing home and health care for aged and disabled
veterans in the West Virginia Veterans Home
24C) DONEL C KINNARD MEMORIAL STATE VETERANS CEMETERY Donations fund operation and maintenance of the
cemetery
LINE 25 AMOUNT TO BE CREDITED TO YOUR 2024 ESTIMATED TAX ACCOUNT Enter the amount of your overpayment you
wish to have credited to your 2024 estimated tax account Any unclaimed payments or adjustments that increase overpayment
will be applied to the following period unless written request is received for overpayment to be refunded
LINE 26 REFUND Line 23 minus line 24 and 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
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 25
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SCHEDULE M INSTRUCTIONS
FORM IS ON PAGE 3 & 4.
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 2023 are eligible to receive a deduction of
up to $8,000 of their taxable income The Senior Citizen Deduction can be claimed by taxpayers who were at least age 65 on December
31, 2023 Eligible taxpayers MUST enter their year of birth in the space provided and complete all boxes on lines 47 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
MODIFICATIONS
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 28
LINE 27 INTEREST OR DIVIDENDS ON US 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 28 CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT - 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 Division of Justice ID card issued to you upon your
retirement
LINE 29 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 31 1099-R must be included with return
LINE 30 MILITARY RETIREMENT - 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 This amount should not be included on line 31b
LINE 31 OTHER RETIREMENT MODIFICATIONS - Enter taxable amount of retirement income for the following categories:
a) 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
b) 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 and not already deducted on line 30 Do not enter more
than $2,000 1099-R must be included with return
Combined amounts of 31a and 31b must not exceed $2,000.
LINE 32 SOCIAL SECURITY BENEFITS - For taxable years beginning on and after January 1, 2022, 100 percent of the amount of
social security benefits received and included in federal adjusted gross income for the taxable year shall be allowed as a
decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax
imposed by this article, subject to the W Va Code §11-21-12(c) The deduction may be claimed only when the federal adjusted
gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single, Head of
Household, Widow(er), individual or a married individual filing a separate return
LINE 33 ASSETS HELD BY SUBCHAPTER S CORPORATION A taxpayer who is a shareholder of an S corporation, or member of
a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia
State code, may be eligible for a modification under §11-21-12k
LINE 34 ACTIVE DUTY MILITARY PAY Military income received while you were a member of the National Guard or Armed Forces
Reserves called to active duty in support of the contingency operation as defined in Executive Order 13223 as part of Operation
Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, Operation Inherent Resolve,
and any other current or future military operations deemed to be part of the Overseas Contingency Operation (OCO) The
President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in
support of the OCO, regardless of whether they are deployed overseas or stateside If you are not domiciled in West Virginia,
instead complete Part II of Schedule A on page 8 Instructions for Part II of Schedule A begin on page 32 See TSD 443 for
26 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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additional details Military orders and W-2 must be included with your return
LINE 35 ACTIVE MILITARY SEPARATION - If you have separated from military service, enter the amount of active duty pay that you
received, provided that you were on active duty for thirty continuous days prior to separation Military orders, DD214, and W-2
must be included with your return
LINE 36 REFUNDS OF STATE AND LOCAL INCOME TAXES - Enter the amount reported on your federal return only Only refunds
included in your federal adjusted gross income qualify for this modification
LINE 37 CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST
- Enter any payments paid to the prepaid tuition trust fund/savings plan trust Annual statement must be submitted to support
this deduction If the annual statement is not submitted the credit will be denied
LINE 38 RAILROAD RETIREMENT - Enter the amount(s) of income received from the United States Railroad Retirement Board
including unemployment compensation, disability and sick pay that is included in your federal adjusted gross income West
Virginia does not impose tax on this income 1099-RRB from United States Railroad Retirement Board must be included with
return Social Security benefits that are taxable on your federal return are also taxable to West Virginia and should NOT be
included on this line
LINE 39 LONG-TERM CARE INSURANCE - Enter the amount of long-term care insurance premiums Supporting documentation
must be provided If no supporting documentation is submitted the credit will be denied
LINE 40 IRC 1341 REPAYMENTS - Enter the amount of money paid back under IRC 1341 Supporting documentation must be
provided If no supporting documentation is submitted the credit will be denied
If you have received payments in prior years that at the time, appeared to be valid by unrestricted right but at a later date, it
was determined that excess payments were made and repayment is now required, then you may be entitled to an adjustment
under IRC 1341 The amount of income repaid MUST be more than $300000 to qualify Enter the qualifying amount on
Schedule M Line 40 For more information, consult federal Publication 525
LINE 41 AUTISM MODIFICATION - Enter the amount of any qualifying contribution to a qualified trust maintained for the benefit of a
child with autism (see instructions on page 21)
LINE 42 ABLE ACT - Achieving a Better Life Experience - An ABLE account is a tax-favored savings account that can accept
contributions for an eligible individual with a disability or who is blind, and who is the designated beneficiary and owner of
the account The account is used to provide for qualified disability expenses To take this credit on the WV return an annual
statement or equivalent document MUST be attached If the annual statement is not submitted, the credit will be denied You
may be able to claim a credit for the qualified retirement savings contribution (aka Saver's Credit) to your ABLE account before
January 1, 2026 See IRS pub 907 for more information
LINE 43 WEST VIRGINIA JUMPSTART SAVINGS PROGRAM DEPOSITS MADE - The Jumpstart Saving Program allows West
Virginians to save and invest money to help cover the costs of pursuing a trade or occupation through apprenticeship programs
or technical schools You may not claim more than $25,000 modification each year You must include a copy of the annual
statement to claim this modification If the annual statement is not submitted the credit will be denied
LINE 44 PBGC MODIFICATION - Pension Benefit Guaranty Modification - If you retired under an employer-provided defined benefit
plan that terminated prior to or after retirement and the pension plan is covered by a guarantor whose maximum benefit
guarantee is less than the maximum benefit to which you were entitled, you may be allowed a reducing modification of the
difference between
(a) the amount you would have received had the plan not terminated and
(b) the amount actually received from the guarantor Failure to provide the information in (a) and (b) will delay the processing
of your return
LINE 45 QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME - You must include a copy of IRS 8996
LINE 46 GAMBLING LOSSES - Taxpayers MUST provide the first two pages and Schedule A of the federal return along with all
W-2G's, if not provided the modification will be disallowed (Cannot be greater than your gambling winnings)
LINE 47 SENIOR CITIZEN OR DISABILITY DEDUCTION - Taxpayers MUST be at least age 65 OR certified as permanently and
totally disabled during 2023 to receive this deduction Taxpayers age 65 or older have to enter their year of birth in the space
provided and complete boxes (a) through (d) of the table in order to claim the deduction as a Senior Citizen Joint income must
be divided between spouses with regard to their respective percentage of ownership ONLY THE INCOME OF THE SPOUSE
WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION See example on the next page
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 2023 is the first year of a medically certified disability,
you MUST enclose a 2023 West Virginia Schedule H or a copy of Federal Schedule R and enter 2023 as the year the
disability began in the space provided If the disability deduction has been claimed in prior years AND documentation has
been submitted with prior claims, then only the year that the disability began, entered in the space provided, is needed to
claim the deduction The Surviving Spouse of a deceased taxpayer may also qualify for a similar modification, see instructions
for more information
Box (c) Enter all income (for each spouse, if joint return) not reported on lines 33 through 46
Box (d) Add lines 27 through 32 for each spouse and enter on this line
Line 47 Subtract BOX (d) from BOX (c) for each If BOX (d) is larger than BOX(c), enter zero on Line 47
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 27
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EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION
John Doe, age 69, and Mary Doe, age 65, file a joint tax return In 2023, they received the following income
John Mary
West Virginia Police
7,000 0
Retirement
IRA Distributions 4,000 1,000
Wages and Salaries 0 10,000
Interest (jointly held) 1,500 1,500
US Savings Bond Interest 500 500
TOTAL INCOME 13,000 13,000
Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000 Property which John
and Mary hold jointly is split between them according to their percentage of ownership In this case, each taxpayer owned 50%
of the joint income
1 Mr Doe’s total income is $13,000 He claimed no deductions on lines 33 through 46 He enters the maximum amount of
$8000 in column(c)
2 Mrs Doe’s total income is $13,000 She claims no deductions on lines 33 through 46 and enters the maximum amount of
$8000 in column(c)
3 Mr Doe reported his police pension on line 29 and his share of their joint savings bond interest on line 27 He enters
$7,500 in column (d)
4 Mrs Doe reported her share of the joint savings bond interest on line 27 of Schedule M Therefore, she enters $500 in
column(d)
5 Mr and Mrs Doe each subtract column (d) from column (c) to determine their senior citizen deduction
6 Therefore, Mr Doe enters $500 in column A and Mrs Doe enters $7,500 in column B
(a) Year of birth (b) Year of (c) Income not included in (d) Add lines 27 through 32
(65 or older) disability lines 33 to 46
(NOT TO EXCEED $8000) Subtract line 47 column (d) from (c) (If less than zero, enter zero)
You .00 7500 .00 500 .00
1949 8000
Spouse .00 500 .00 7500 .00
1953 8000
LINE 48 SURVIVING SPOUSE DEDUCTION - The surviving spouse may claim a one-time subtraction from his/her income of up to
$8,000 for the taxable year following the year of the spouse’s death if all of the following conditions are met:
• The decedent was 65 years of age or older OR was certified as permanently and totally disabled prior to his death
• The surviving spouse did not remarry before the end of the taxable year
• The total deductions from income shown on lines 27 through 32 and line 47 of Schedule M are less than $8,000
LINE 49 Add lines 27 through 48 for each column and enter the results here
LINE 50 TOTAL SUBTRACTIONS - Add Columns A and B from line 49 Enter here and on line 3 of Form IT-140
28 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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 Enlarge image | WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET You may be eligible to claim the low-income exclusion if you received earned income (see definition) during the taxable year and: 1 Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or 2 Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less This exclusion may be taken even if you are claimed as a dependent on someone else’s return EARNED INCOME includes wages, salaries, tips, and other employee compensation Earned income also includes any net taxable earnings from self-employment reported on the federal Schedule C EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not employee compensation Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution A Enter your Federal Adjusted Gross income from line 1 of Form IT-140 A .00 If Line A is greater than $10,000 ($5,000 if married filing separate returns), you are STOP not eligible for the exclusion. STOP HERE B List the source and amount of your earned income Enter the total amount on Line B ______________________________________________________________________________________ ______________________________________________________________________________________ B .00 C. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise enter $10,000 C .00 D Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140 D .00 INCREASING FEDERAL ADJUSTED GROSS INCOME (ADDITIONS TO INCOME) LINE 51 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 which the laws of the United States exempt from federal income tax but not from state income tax LINE 52 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 See Technical Assistance Advisory 1993-002 for more information LINE 53 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 Income from which is exempt from West Virginia income tax LINE 54 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 55 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 56 WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES Enter the amount of the West Virginia Prepaid Tuition/Smart 529 withdrawal that was NOT used for qualifying educational expense if you previously deducted these contributions LINE 57 ABLE ACT ADDITIONS Enter any amount withdrawn from an ABLE account that was not used for qualified disability expenses pursuant to 11-21-12j(b) LINE 58 WEST VIRGINIA JUMPSTART ADDITIONS West Virginia Jumpstart Savings Program withdrawals not used for qualifying expenses LINE 59 TOTAL ADDITIONS Add lines 51 through 58 Enter the result here and on line 2 of Form IT-140 tax.wv.gov 2023 Personal Income Tax Information and Instructions — 29 |
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SCHEDULE A INSTRUCTIONS
FORM IS ON PAGES 7 & 8
RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA
If your only source of income is from wages and salaries, you will only need to complete Part II of Schedule A Note: Residents of
Pennsylvania and Virginia – 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
MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES
If your domicile is outside West Virginia but you were present in West Virginia in compliance with military orders, and if your only
source of income is either from your own or your spouse's wages and salaries, you will only need to complete Part II of Schedule A
and include a copy of DD Form 2058 showing your State of Legal Residence
LINE 1 WAGES SALARIES, AND TIPS
Column A Enter total wages, salaries, tips and other employee compensation reported on your federal income tax
return
Column B Enter the amount received during your period of West Virginia residency
Column C Enter the amount received from West Virginia source(s) while you were a nonresident of West Virginia
LINE 2 - 3 INTEREST AND DIVIDEND INCOME
Column A Enter total interest and dividend income reported on your federal income tax return
Column B Enter the amount received during your period of West Virginia residency
Column C Enter the amount received from a business, trade, profession or occupation carried on in West Virginia while
you were a nonresident of West Virginia
LINE 4 IRA’S, PENSIONS, AND ANNUITIES
Column A Enter the total taxable amount of pensions and annuities reported on your federal return
Column B Enter the taxable amount of any pensions and annuities received during your period of West Virginia
residency
Column C Enter income from pensions and annuities derived from or connected with West Virginia sources NOTE:
Pension and annuity income received by a nonresident is NOT subject to West Virginia tax unless the
annuity is used as an asset in a business, trade, profession, or occupation in West Virginia
LINE 5 SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS
Column A Enter the total amount of taxable social security and railroad retirement benefits reported on your federal
return
Column B Enter the amount of taxable social security benefits received during your period of West Virginia residency
Column C Do NOT enter any amount received while you were a nonresident of West Virginia
LINE 6 REFUNDS OF STATE AND LOCAL INCOME TAXES
Column A Enter total taxable state and local income tax refunds reported on your federal income tax return
Column B Enter the amount received during your period of West Virginia residency
Column C Do not enter any refunds received during the period you were a nonresident of West Virginia
LINE 7 ALIMONY RECEIVED
Column A Enter total alimony received as reported on your federal income tax return
Column B Enter the amount received during your period of West Virginia residency
Column C Do not enter any alimony received while you were a nonresident of West Virginia
LINE 8 BUSINESS INCOME (INCLUDE BUSINESS PROFIT OR LOSS AND INCOME FROM RENTS, ROYALTIES,
PARTNERSHIPS, ESTATES, TRUSTS, AND S CORPORATIONS)
Column A Enter the total amount of ALL business income reported on your federal income tax return
Column B Enter the amount received during your period of West Virginia residency
Column C Enter any amount derived from West Virginia source(s) while you were a nonresident of West Virginia
BUSINESS CONDUCTED IN WEST VIRGINIA
A business, trade, profession, or occupation (not including personal services as an employee) is considered to be conducted in
West Virginia if you maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or
other place where your affairs are regularly conducted in West Virginia if it is transacted here with a fair measure of permanency
and continuity
BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA
If, while a nonresident, a business, trade or profession is conducted inside and outside West Virginia and your accounts clearly
reflect income from West Virginia operations, enter the net profit or loss from business conducted within West Virginia on line 8,
Column C
30 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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 Enlarge image | RENT & ROYALTY INCOME As a nonresident, enter in Column C any rents and royalties from: • Real property located in West Virginia, whether or not the property is used in connection with a business; • Tangible personal property not used in business if such property is located in West Virginia; and • Tangible and intangible personal property used in or connected with a business, trade, profession, or occupation conducted in West Virginia If a business is conducted both within West Virginia and from sources outside West Virginia, attach your method of allocation on a separate sheet Do not allocate income from real property Real property must be included in its entirety unless it is located outside of West Virginia, then it must be excluded Report in Column C your share of rent and royalty income from a partnership of which you are a member shown on Form WV PTE-100 or from an estate or trust of which you are a beneficiary shown on Form IT-141 PARTNERSHIPS As a nonresident, enter in Column C your distributive share of partnership income from Form NRW-2, Schedule K-1, or Form WV PTE-100 S CORPORATION SHAREHOLDERS As a nonresident, enter in Column C your pro rata share of income or loss from an electing West Virginia S corporation from Form NRW-2, Schedule K-1, or Form WV PTE-100 ESTATES & TRUSTS Enter in Columns B and C your share of estate or trust income as a part-year resident or a nonresident from West Virginia source(s) obtained from information provided by the fiduciary shown on Form NRW-2, Schedule K-1, or Form IT-141 PASSIVE ACTIVITY LOSS LIMITATIONS A nonresident must recompute any deduction taken on the federal return for passive activity losses to determine the amounts that would be allowed if federal adjusted gross income took into account only those items of income, gain, loss, or deduction derived from or connected with West Virginia source(s) LINE 9 CAPITAL GAINS OR LOSSES Capital transactions from West Virginia sources include capital gains or losses derived from real or tangible property located within West Virginia whether or not the property is connected with a business or trade and capital gains or losses from stocks, bonds, and other intangible personal property used in or connected with a business, trade, profession, or occupation carried on in West Virginia Also include your share of any capital gain or loss derived from West Virginia sources from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder Any capital gains or losses from business property (other than real property) of a business conducted both in and out of West Virginia must be allocated for West Virginia purposes Gains or losses from the sale or disposition of real property are not subject to allocation In all cases, use the federal basis of property for computing capital gains or losses LINE 10 SUPPLEMENTAL GAINS OR LOSSES Column A Enter the total of any other gains or losses from the sale or exchange of non-capital assets used in a trade or business reported on your federal return Column B Enter any substantial gain or loss which occurred during your period of West Virginia residency Column C Compute the amount to be reported in this column by applying the federal provisions for determining gains or losses from sale or exchange of other than capital assets to your West Virginia transactions Non-capital transactions from West Virginia sources are those transactions from your federal return pertaining to property used in connection with a business, trade, profession, or occupation carried on in West Virginia Also included is your share of any non-capital gains or losses from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder Use the federal adjusted basis of your property in all computations LINE 11 FARM INCOME OR LOSS Column A Enter the total amount reported on your federal return Column B Enter the amount that represents farm income or loss during your period of West Virginia residency Column C Enter the amount that represents income or loss from farming activity in West Virginia while you were a nonresident of West Virginia LINE 12 UNEMPLOYMENT COMPENSATION Column A Enter the total amount reported on your federal return Column B Enter the amount received during your period of West Virginia residency Column C Enter the amount received while a nonresident but derived or resulting from employment in West Virginia tax.wv.gov 2023 Personal Income Tax Information and Instructions — 31 |
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LINE 13 OTHER INCOME
Column A Enter the total of other income reported on your federal return Identify each source in the space provided
Enclose additional statements if necessary
Column B Enter the amount received during your period of West Virginia residency
Column C Enter the amount derived from or connected with West Virginia sources and received while you were a
nonresident of West Virginia
NOTE: If you have special accrual income, it should be included in Columns A and B of this line.
See page 18 for more information regarding special accruals.
LINE 14 TOTAL INCOME Add lines 1 through 13 of each column and enter the result on this line
LINE 15 THROUGH 20 ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME
Column A Enter the adjustments to income reported on Federal Form 1040
Column B Enter any adjustments incurred during your period of West Virginia residency
Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of
West Virginia
The amount shown in Column A for any adjustments must be the same as reported on the federal return The
adjustments should be allocated for Column B and Column C as described above
LINE 21 OTHER ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME
Column A Enter the adjustments to income reported on Federal Form 1040 These adjustments include:
moving expenses for members of the Armed Services, alimony paid, certain business expenses of
reservists, performing artists, and fee-basis government officials, health savings account deduction
Student loan interest deduction and other deductions
Column B Enter any adjustments incurred during your period of West Virginia residency
Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of
West Virginia
The amount shown in Column A must be the same as reported on the federal return Include in Column B only the
portion of alimony adjusted attributable to the period of West Virginia residency The adjustments should be allocated for
Column B and Column C as described above
LINE 22 TOTAL ADJUSTMENTS Enter the total of all adjustments from lines 15 through 21 for each column
LINE 23 ADJUSTED GROSS INCOME Subtract line 22 from line 14 in each column Enter the result on this line
LINE 24 WEST VIRGINIA INCOME Add Column B and Column C of line 23 and enter the total here
LINE 25 INCOME SUBJECT TO WEST VIRGINIA TAX BUT EXEMPT FROM FEDERAL TAX Enter any income subject to
West Virginia tax but not included in federal adjusted gross income This income will be shown as an addition to federal
adjusted gross income on Schedule M
LINE 26 TOTAL WEST VIRGINIA INCOME Add the amounts shown on lines 24 and 25 and enter the total here and on line 2 of
Schedule A, Part I, Nonresident/Part-Year Resident Tax Calculation on page 8
SCHEDULE A, PARTS I AND II
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
Complete lines 1-4 and enter result on IT-140, line 8
PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN
ACTIVE MILITARY MEMBERS
Complete Part II only if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia or you were Active Military
personnel stationed in West Virginia and your domicile is outside West Virginia
32 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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SCHEDULE E INSTRUCTIONS
FORM IS ON PAGE 14.
RESIDENTS: Subject to certain limitations, a West Virginia resident may be eligible to claim a credit for income taxes paid to another
state The purpose of this credit is to prevent dual taxation of such income
Note: Income from “guaranteed payments” shown on a W-2 as wages but taxed as business
income on the Ohio income tax return qualifies for the Schedule E credit.
PART-YEAR RESIDENTS: Part-year residents may only claim credit for taxes paid to another state on income earned while a WV
resident and reported as taxable income to WV on Schedule A
NONRESIDENTS: Nonresidents are not entitled to a Schedule E credit under any circumstances
LIMITATIONS: The amount of a Schedule E credit is subject to the following limitations:
• The credit cannot exceed the amount of tax payable to the other state on income also subject to West Virginia tax This is the
amount of income tax computed on the nonresident return filed with the other state
• The credit cannot exceed the percentage of the West Virginia tax determined by dividing the portion of the taxpayer’s West
Virginia income subject to taxation in another state by the total amount of the taxpayer’s West Virginia income
• The credit cannot reduce the West Virginia tax due to an amount less than what would have been due if the income subject to
taxation by the other state was excluded from the taxpayer’s West Virginia income
A separate Schedule E must be completed and attached for each state for which you are claiming a credit.
You must maintain a copy of the other state tax return in your files This credit is not allowed for income tax imposed by a city,
township, borough, or any political subdivision of a state or any other country Local or municipal fees cannot be claimed Due to
existing reciprocal agreements, West Virginia residents cannot claim the Schedule E credit if the credit claimed is for state income
taxes paid on wage and salary or unemployment compensation income earned in Kentucky, Maryland, Ohio, Pennsylvania, or
Virginia However, taxes paid on income derived from sources other than wage and salary or unemployment compensation income
is permitted as a Schedule E creditYou may claim credit on your West Virginia Resident Income Tax Return for state income tax
paid, as a nonresident, to ONLY the following states (subject to change):
Alabama Connecticut Illinois Maine Missouri New Mexico Oregon Wisconsin
Arizona Delaware Indiana Massachusetts Montana New York Rhode Island District of Columbia
Arkansas Georgia Iowa Michigan Nebraska North Carolina South Carolina
California Hawaii Kansas Minnesota New Hampshire North Dakota Utah
Colorado Idaho Louisiana Mississippi New Jersey Oklahoma Vermont
LINE 1 Enter the tax imposed by the state of nonresidence on income also taxed by this state Do not use the amount of any tax which
may have been withheld from your wages; this does not represent the actual tax paid to the other state Do not include the
amount of any interest, additions to tax, or other penalty which may have been paid with respect to such tax
LINE 2 Enter the West Virginia total income tax shown on line 8 of Form IT-140
LINE 3 Enter the net income from the state that is included in your West Virginia total income
LINE 4 Enter total West Virginia income
Residents – enter the amount shown on line 4, Form IT-140.
Part-year residents – enter the amount shown on IT-140 Schedule A, line 26.
LINE 5 LIMITATION OF CREDIT Multiply line 2 by line 3 and divide the result by line 4
LINE 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
LINE 7 ALTERNATIVE WEST VIRGINIA INCOME TAX Apply the Tax Rate Schedule to the amount shown on line 6
LINE 8 LIMITATION OF CREDIT Subtract line 7 from line 2
LINE 9 MAXIMUM CREDIT Line 2 minus the sum of lines 2 through 26 of the Tax Credit Recap Schedule
LINE 10 TOTAL CREDIT (THE SMALLEST OF LINES 1, 2, 5, 8, OR 9) Enter amount here and on line 1 of the Tax Credit Recap Schedule
SPECIAL INSTRUCTIONS FOR WEST VIRGINIA RESIDENTS REGARDING THE FOLLOWING
STATES: KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA, VIRGINIA
KENTUCKY, MARYLAND, OR OHIO If your income during 2023 was from wages and/or salaries only, you may not claim a Schedule
E credit In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld If
you had income from a source other than wages and/or salaries, you are allowed a credit for income taxes paid by completing Schedule
E You must maintain a copy of the other state tax return in your files
PENNSYLVANIA OR VIRGINIA If your income during 2023 was from wages and/or salaries only, you may not claim a Schedule E
credit In order to receive a refund of the erroneously withheld tax, you must file a return with these states If you spent more than 183
days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other than wages
and/or salaries, you are allowed credit for income taxes paid to Pennsylvania or Virginia by completing Schedule E You must maintain a
copy of the other state tax return in your files
SPECIAL NOTE: You may be relieved from having another state’s income tax withheld from your wages.
Contact your employer or the other state’s taxing authority for additional information.
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 33
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SENIOR CITIZENS TAX CREDIT INFORMATION
If you recently received a WV SCTC-A in the mail from the West Virginia Tax Division for the Homestead Exemption program
administered at the county level, you may be entitled to claim a refundable state income tax credit The credit is based on the
amount of ad valorem property taxes paid (Class II) on the first $20,000, or portion thereof, of the taxable assessed value over the
$20,000 Homestead Exemption
The refundable income tax credit eligibility is restricted to those who participate in the Homestead Exemption Program through the
County Assessor’s office and meet the following criteria:
You must owe and pay a property tax liability on the homestead exemption eligible home (ie the assessed value of the eligible
home must be greater than $20,000 prior to the application of the homestead exemption) and;
Your household income must meet the low-income test Complete Part II of Form SCTC-A to determine your household income
for the year
If you were NOT required to file a federal tax return, do not include social security benefits when calculating your household
income
INCOME WORKSHEET
A Wages, salaries, tips received A __________________________
B Interest and dividend income B __________________________
C Alimony received C __________________________
D Taxable pensions and annuities D __________________________
E Unemployment compensation E __________________________
F Other income (include capital gains, gambling winnings, farm income, etc) F __________________________
G Add lines A through F G __________________________
H Adjustments to income (i e alimony paid, IRA, etc) H __________________________
I Line G minus line H (calculated Federal Adjusted Gross Income) I __________________________
Compare the amount of your household income to the maximum income which corresponds to the number of people in your household
as listed in the table on Form WV SCTC-A If your income is equal to or less than the maximum income, you are eligible to claim the
credit
# OF PEOPLE IN 150% OF POVERTY GUIDELINES # OF PEOPLE IN 150% OF POVERTY GUIDELINES
HOUSEHOLD HOUSEHOLD
1 $21,870 3 $37,290
2 $29,580 4 $45,000
**FOR EACH ADDITIONAL PERSON, ADD $7,710
INSTRUCTIONS
1 Complete Part I of Form SCTC-A by entering your social security number, your spouse’s social security number (if filing jointly) and
the number of people living in your household If the Prime or Spouse are deceased, please enter the date of death Only include the
date of death if it is within the current tax year
2 If you are due a refund and would like it direct deposited, enter the banking information
3 Complete Part II of the SCTC-A Check YES if you are required to file a federal return or NO if you are not required to file a federal
return Complete the lines under the box you checked to determine your household income
IF YOU ARE REQUIRED TO FILE A FEDERAL RETURN:
4 List Allowable Credit amount from Line 2, Part III of Form SCTC-A on Form IT-140 (pages 1 & 2 or 51 & 52), line 18
5 Complete your West Virginia return according to the instructions given in the SCTC-A
6 Be sure to submit the original Form SCTC-A from the Tax Division with your completed West Virginia return (Form IT-140) SCTC-A
forms created by a tax preparer will be result in denial of the credit No substitute SCTC-A's will be accepted.
IF YOU ARE NOT REQUIRED TO FILE A FEDERAL RETURN:
7 Sign and date the original Form SCTC-A you received from the Tax Division and mail it to the address at the bottom of the SCTC
instructions
If you later determine that you are required to file an Individual Income Tax return, form IT-140 MUST be marked and completed
as an amended return Be sure to enter the amount of Senior Citizen Tax Credit refund originally received on Line 11 of the IT-140
to prevent processing delays
34 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2023 TAX RATE SCHEDULES
RATE SCHEDULE I
Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with
dependent child) under “FILING STATUS”
Less than $10,000236% of the taxable income
At least – But less than –
$10,000 $25,000 $23600 plus 315% of excess over $10,000
$25,000 $40,000 $70850 plus 354% of excess over $25,000
$40,000 $60,000 $1,23950 plus 472% of excess over $40,000
$60,000 $2,18350 plus 512% of excess over $60,000
EXAMPLE
With a taxable income of $117,635
$ 57,63500 Income in excess of $60,000
x 0512 Tax Rate $60,000 and above
$ 2,95091 Tax on excess of $57,635
+ 2,18350 Tax on $60,000
$ 5,13441 Total Tax on $117,635 (Round to nearest whole dollar)
RATE SCHEDULE II
Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”
Less than $5,000 236% of the taxable income
At least – But less than –
$ 5,000 $12,500 $11800 plus 315% of excess over $5,000
$12,500 $20,000 $35425 plus 354% of excess over $12,500
$20,000 $30,000 $61975 plus 472% of excess over $20,000
$30,000 $1,09175 plus 512% of excess over $30,000
EXAMPLE
With a taxable income of $118,460
$ 88,46000 Income in excess of $30,000
x 0512 Tax Rate $30,000 and above
$ 4,52915 Tax on excess of $88,460
+ 1,09175 Tax on $30,000
$ 5,62090 Total Tax on $118,460 (Round to nearest whole dollar)
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 35
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2023 WEST VIRGINIA TAX TABLE
1 Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140
2 Find the West Virginia tax corresponding to your income range
3 Enter the tax amount on line 8 of Form IT-140
4 If your filing status is Married Filing Separately, you cannot use this table Use Rate Schedule II on page 35
5 Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column
6 If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 35
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
25 50 $1 5,900 6,000 $140 12,000 12,100 $301 18,100 18,200 $493 24,200 24,300 $685
50 75 $1 6,000 6,100 $143 12,100 12,200 $304 18,200 18,300 $496 24,300 24,400 $688
75 100 $2 6,100 6,200 $145 12,200 12,300 $307 18,300 18,400 $499 24,400 24,500 $691
100 200 $4 6,200 6,300 $148 12,300 12,400 $310 18,400 18,500 $502 24,500 24,600 $694
200 300 $6 6,300 6,400 $150 12,400 12,500 $313 18,500 18,600 $505 24,600 24,700 $697
300 400 $8 6,400 6,500 $152 12,500 12,600 $316 18,600 18,700 $508 24,700 24,800 $701
400 500 $11 6,500 6,600 $155 12,600 12,700 $319 18,700 18,800 $512 24,800 24,900 $704
500 600 $13 6,600 6,700 $157 12,700 12,800 $323 18,800 18,900 $515 24,900 25,000 $707
600 700 $15 6,700 6,800 $159 12,800 12,900 $326 18,900 19,000 $518 25,000 25,060 $710
700 800 $18 6,800 6,900 $162 12,900 13,000 $329 19,000 19,100 $521 25,060 25,120 $712
800 900 $20 6,900 7,000 $164 13,000 13,100 $332 19,100 19,200 $524 25,120 25,180 $714
900 1,000 $22 7,000 7,100 $166 13,100 13,200 $335 19,200 19,300 $527 25,180 25,240 $716
1,000 1,100 $25 7,100 7,200 $169 13,200 13,300 $338 19,300 19,400 $531 25,240 25,300 $718
1,100 1,200 $27 7,200 7,300 $171 13,300 13,400 $342 19,400 19,500 $534 25,300 25,360 $720
1,200 1,300 $30 7,300 7,400 $173 13,400 13,500 $345 19,500 19,600 $537 25,360 25,420 $722
1,300 1,400 $32 7,400 7,500 $176 13,500 13,600 $348 19,600 19,700 $540 25,420 25,480 $724
1,400 1,500 $34 7,500 7,600 $178 13,600 13,700 $351 19,700 19,800 $543 25,480 25,540 $727
1,500 1,600 $37 7,600 7,700 $181 13,700 13,800 $354 19,800 19,900 $546 25,540 25,600 $729
1,600 1,700 $39 7,700 7,800 $183 13,800 13,900 $357 19,900 20,000 $549 25,600 25,660 $731
1,700 1,800 $41 7,800 7,900 $185 13,900 14,000 $360 20,000 20,100 $553 25,660 25,720 $733
1,800 1,900 $44 7,900 8,000 $188 14,000 14,100 $364 20,100 20,200 $556 25,720 25,780 $735
1,900 2,000 $46 8,000 8,100 $190 14,100 14,200 $367 20,200 20,300 $559 25,780 25,840 $737
2,000 2,100 $48 8,100 8,200 $192 14,200 14,300 $370 20,300 20,400 $562 25,840 25,900 $739
2,100 2,200 $51 8,200 8,300 $195 14,300 14,400 $373 20,400 20,500 $565 25,900 25,960 $741
2,200 2,300 $53 8,300 8,400 $197 14,400 14,500 $376 20,500 20,600 $568 25,960 26,020 $744
2,300 2,400 $55 8,400 8,500 $199 14,500 14,600 $379 20,600 20,700 $571 26,020 26,080 $746
2,400 2,500 $58 8,500 8,600 $202 14,600 14,700 $382 20,700 20,800 $575 26,080 26,140 $748
2,500 2,600 $60 8,600 8,700 $204 14,700 14,800 $386 20,800 20,900 $578 26,140 26,200 $750
2,600 2,700 $63 8,700 8,800 $207 14,800 14,900 $389 20,900 21,000 $581 26,200 26,260 $752
2,700 2,800 $65 8,800 8,900 $209 14,900 15,000 $392 21,000 21,100 $584 26,260 26,320 $754
2,800 2,900 $67 8,900 9,000 $211 15,000 15,100 $395 21,100 21,200 $587 26,320 26,380 $756
2,900 3,000 $70 9,000 9,100 $214 15,100 15,200 $398 21,200 21,300 $590 26,380 26,440 $758
3,000 3,100 $72 9,100 9,200 $216 15,200 15,300 $401 21,300 21,400 $594 26,440 26,500 $761
3,100 3,200 $74 9,200 9,300 $218 15,300 15,400 $405 21,400 21,500 $597 26,500 26,560 $763
3,200 3,300 $77 9,300 9,400 $221 15,400 15,500 $408 21,500 21,600 $600 26,560 26,620 $765
3,300 3,400 $79 9,400 9,500 $223 15,500 15,600 $411 21,600 21,700 $603 26,620 26,680 $767
3,400 3,500 $81 9,500 9,600 $225 15,600 15,700 $414 21,700 21,800 $606 26,680 26,740 $769
3,500 3,600 $84 9,600 9,700 $228 15,700 15,800 $417 21,800 21,900 $609 26,740 26,800 $771
3,600 3,700 $86 9,700 9,800 $230 15,800 15,900 $420 21,900 22,000 $612 26,800 26,860 $773
3,700 3,800 $89 9,800 9,900 $232 15,900 16,000 $423 22,000 22,100 $616 26,860 26,920 $775
3,800 3,900 $91 9,900 10,000 $235 16,000 16,100 $427 22,100 22,200 $619 26,920 26,980 $778
3,900 4,000 $93 10,000 10,100 $238 16,100 16,200 $430 22,200 22,300 $622 26,980 27,040 $780
4,000 4,100 $96 10,100 10,200 $241 16,200 16,300 $433 22,300 22,400 $625 27,040 27,100 $782
4,100 4,200 $98 10,200 10,300 $244 16,300 16,400 $436 22,400 22,500 $628 27,100 27,160 $784
4,200 4,300 $100 10,300 10,400 $247 16,400 16,500 $439 22,500 22,600 $631 27,160 27,220 $786
4,300 4,400 $103 10,400 10,500 $250 16,500 16,600 $442 22,600 22,700 $634 27,220 27,280 $788
4,400 4,500 $105 10,500 10,600 $253 16,600 16,700 $445 22,700 22,800 $638 27,280 27,340 $790
4,500 4,600 $107 10,600 10,700 $256 16,700 16,800 $449 22,800 22,900 $641 27,340 27,400 $792
4,600 4,700 $110 10,700 10,800 $260 16,800 16,900 $452 22,900 23,000 $644 27,400 27,460 $795
4,700 4,800 $112 10,800 10,900 $263 16,900 17,000 $455 23,000 23,100 $647 27,460 27,520 $797
4,800 4,900 $114 10,900 11,000 $266 17,000 17,100 $458 23,100 23,200 $650 27,520 27,580 $799
4,900 5,000 $117 11,000 11,100 $269 17,100 17,200 $461 23,200 23,300 $653 27,580 27,640 $801
5,000 5,100 $119 11,100 11,200 $272 17,200 17,300 $464 23,300 23,400 $657 27,640 27,700 $803
5,100 5,200 $122 11,200 11,300 $275 17,300 17,400 $468 23,400 23,500 $660 27,700 27,760 $805
5,200 5,300 $124 11,300 11,400 $279 17,400 17,500 $471 23,500 23,600 $663 27,760 27,820 $807
5,300 5,400 $126 11,400 11,500 $282 17,500 17,600 $474 23,600 23,700 $666 27,820 27,880 $809
5,400 5,500 $129 11,500 11,600 $285 17,600 17,700 $477 23,700 23,800 $669 27,880 27,940 $812
5,500 5,600 $131 11,600 11,700 $288 17,700 17,800 $480 23,800 23,900 $672 27,940 28,000 $814
5,600 5,700 $133 11,700 11,800 $291 17,800 17,900 $483 23,900 24,000 $675 28,000 28,060 $816
5,700 5,800 $136 11,800 11,900 $294 17,900 18,000 $486 24,000 24,100 $679 28,060 28,120 $818
5,800 5,900 $138 11,900 12,000 $297 18,000 18,100 $490 24,100 24,200 $682 28,120 28,180 $820
36 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2023 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
28,180 28,240 $822 32,380 32,440 $971 36,580 36,640 $1,119 40,650 40,700 $1,271 44,150 44,200 $1,437
28,240 28,300 $824 32,440 32,500 $973 36,640 36,700 $1,122 40,700 40,750 $1,274 44,200 44,250 $1,439
28,300 28,360 $826 32,500 32,560 $975 36,700 36,760 $1,124 40,750 40,800 $1,276 44,250 44,300 $1,441
28,360 28,420 $829 32,560 32,620 $977 36,760 36,820 $1,126 40,800 40,850 $1,278 44,300 44,350 $1,444
28,420 28,480 $831 32,620 32,680 $979 36,820 36,880 $1,128 40,850 40,900 $1,281 44,350 44,400 $1,446
28,480 28,540 $833 32,680 32,740 $981 36,880 36,940 $1,130 40,900 40,950 $1,283 44,400 44,450 $1,448
28,540 28,600 $835 32,740 32,800 $984 36,940 37,000 $1,132 40,950 41,000 $1,286 44,450 44,500 $1,451
28,600 28,660 $837 32,800 32,860 $986 37,000 37,060 $1,134 41,000 41,050 $1,288 44,500 44,550 $1,453
28,660 28,720 $839 32,860 32,920 $988 37,060 37,120 $1,136 41,050 41,100 $1,290 44,550 44,600 $1,455
28,720 28,780 $841 32,920 32,980 $990 37,120 37,180 $1,139 41,100 41,150 $1,293 44,600 44,650 $1,458
28,780 28,840 $843 32,980 33,040 $992 37,180 37,240 $1,141 41,150 41,200 $1,295 44,650 44,700 $1,460
28,840 28,900 $845 33,040 33,100 $994 37,240 37,300 $1,143 41,200 41,250 $1,297 44,700 44,750 $1,463
28,900 28,960 $848 33,100 33,160 $996 37,300 37,360 $1,145 41,250 41,300 $1,300 44,750 44,800 $1,465
28,960 29,020 $850 33,160 33,220 $998 37,360 37,420 $1,147 41,300 41,350 $1,302 44,800 44,850 $1,467
29,020 29,080 $852 33,220 33,280 $1,001 37,420 37,480 $1,149 41,350 41,400 $1,304 44,850 44,900 $1,470
29,080 29,140 $854 33,280 33,340 $1,003 37,480 37,540 $1,151 41,400 41,450 $1,307 44,900 44,950 $1,472
29,140 29,200 $856 33,340 33,400 $1,005 37,540 37,600 $1,153 41,450 41,500 $1,309 44,950 45,000 $1,474
29,200 29,260 $858 33,400 33,460 $1,007 37,600 37,660 $1,156 41,500 41,550 $1,311 45,000 45,050 $1,477
29,260 29,320 $860 33,460 33,520 $1,009 37,660 37,720 $1,158 41,550 41,600 $1,314 45,050 45,100 $1,479
29,320 29,380 $862 33,520 33,580 $1,011 37,720 37,780 $1,160 41,600 41,650 $1,316 45,100 45,150 $1,481
29,380 29,440 $865 33,580 33,640 $1,013 37,780 37,840 $1,162 41,650 41,700 $1,319 45,150 45,200 $1,484
29,440 29,500 $867 33,640 33,700 $1,015 37,840 37,900 $1,164 41,700 41,750 $1,321 45,200 45,250 $1,486
29,500 29,560 $869 33,700 33,760 $1,018 37,900 37,960 $1,166 41,750 41,800 $1,323 45,250 45,300 $1,488
29,560 29,620 $871 33,760 33,820 $1,020 37,960 38,020 $1,168 41,800 41,850 $1,326 45,300 45,350 $1,491
29,620 29,680 $873 33,820 33,880 $1,022 38,020 38,080 $1,170 41,850 41,900 $1,328 45,350 45,400 $1,493
29,680 29,740 $875 33,880 33,940 $1,024 38,080 38,140 $1,173 41,900 41,950 $1,330 45,400 45,450 $1,496
29,740 29,800 $877 33,940 34,000 $1,026 38,140 38,200 $1,175 41,950 42,000 $1,333 45,450 45,500 $1,498
29,800 29,860 $879 34,000 34,060 $1,028 38,200 38,260 $1,177 42,000 42,050 $1,335 45,500 45,550 $1,500
29,860 29,920 $882 34,060 34,120 $1,030 38,260 38,320 $1,179 42,050 42,100 $1,337 45,550 45,600 $1,503
29,920 29,980 $884 34,120 34,180 $1,032 38,320 38,380 $1,181 42,100 42,150 $1,340 45,600 45,650 $1,505
29,980 30,040 $886 34,180 34,240 $1,035 38,380 38,440 $1,183 42,150 42,200 $1,342 45,650 45,700 $1,507
30,040 30,100 $888 34,240 34,300 $1,037 38,440 38,500 $1,185 42,200 42,250 $1,345 45,700 45,750 $1,510
30,100 30,160 $890 34,300 34,360 $1,039 38,500 38,560 $1,187 42,250 42,300 $1,347 45,750 45,800 $1,512
30,160 30,220 $892 34,360 34,420 $1,041 38,560 38,620 $1,190 42,300 42,350 $1,349 45,800 45,850 $1,514
30,220 30,280 $894 34,420 34,480 $1,043 38,620 38,680 $1,192 42,350 42,400 $1,352 45,850 45,900 $1,517
30,280 30,340 $896 34,480 34,540 $1,045 38,680 38,740 $1,194 42,400 42,450 $1,354 45,900 45,950 $1,519
30,340 30,400 $899 34,540 34,600 $1,047 38,740 38,800 $1,196 42,450 42,500 $1,356 45,950 46,000 $1,522
30,400 30,460 $901 34,600 34,660 $1,049 38,800 38,860 $1,198 42,500 42,550 $1,359 46,000 46,050 $1,524
30,460 30,520 $903 34,660 34,720 $1,052 38,860 38,920 $1,200 42,550 42,600 $1,361 46,050 46,100 $1,526
30,520 30,580 $905 34,720 34,780 $1,054 38,920 38,980 $1,202 42,600 42,650 $1,363 46,100 46,150 $1,529
30,580 30,640 $907 34,780 34,840 $1,056 38,980 39,040 $1,204 42,650 42,700 $1,366 46,150 46,200 $1,531
30,640 30,700 $909 34,840 34,900 $1,058 39,040 39,100 $1,207 42,700 42,750 $1,368 46,200 46,250 $1,533
30,700 30,760 $911 34,900 34,960 $1,060 39,100 39,160 $1,209 42,750 42,800 $1,370 46,250 46,300 $1,536
30,760 30,820 $913 34,960 35,020 $1,062 39,160 39,220 $1,211 42,800 42,850 $1,373 46,300 46,350 $1,538
30,820 30,880 $916 35,020 35,080 $1,064 39,220 39,280 $1,213 42,850 42,900 $1,375 46,350 46,400 $1,540
30,880 30,940 $918 35,080 35,140 $1,066 39,280 39,340 $1,215 42,900 42,950 $1,378 46,400 46,450 $1,543
30,940 31,000 $920 35,140 35,200 $1,069 39,340 39,400 $1,217 42,950 43,000 $1,380 46,450 46,500 $1,545
31,000 31,060 $922 35,200 35,260 $1,071 39,400 39,460 $1,219 43,000 43,050 $1,382 46,500 46,550 $1,547
31,060 31,120 $924 35,260 35,320 $1,073 39,460 39,520 $1,221 43,050 43,100 $1,385 46,550 46,600 $1,550
31,120 31,180 $926 35,320 35,380 $1,075 39,520 39,580 $1,224 43,100 43,150 $1,387 46,600 46,650 $1,552
31,180 31,240 $928 35,380 35,440 $1,077 39,580 39,640 $1,226 43,150 43,200 $1,389 46,650 46,700 $1,555
31,240 31,300 $930 35,440 35,500 $1,079 39,640 39,700 $1,228 43,200 43,250 $1,392 46,700 46,750 $1,557
31,300 31,360 $933 35,500 35,560 $1,081 39,700 39,760 $1,230 43,250 43,300 $1,394 46,750 46,800 $1,559
31,360 31,420 $935 35,560 35,620 $1,083 39,760 39,820 $1,232 43,300 43,350 $1,396 46,800 46,850 $1,562
31,420 31,480 $937 35,620 35,680 $1,086 39,820 39,880 $1,234 43,350 43,400 $1,399 46,850 46,900 $1,564
31,480 31,540 $939 35,680 35,740 $1,088 39,880 39,940 $1,236 43,400 43,450 $1,401 46,900 46,950 $1,566
31,540 31,600 $941 35,740 35,800 $1,090 39,940 40,000 $1,238 43,450 43,500 $1,404 46,950 47,000 $1,569
31,600 31,660 $943 35,800 35,860 $1,092 40,000 40,050 $1,241 43,500 43,550 $1,406 47,000 47,050 $1,571
31,660 31,720 $945 35,860 35,920 $1,094 40,050 40,100 $1,243 43,550 43,600 $1,408 47,050 47,100 $1,573
31,720 31,780 $947 35,920 35,980 $1,096 40,100 40,150 $1,245 43,600 43,650 $1,411 47,100 47,150 $1,576
31,780 31,840 $950 35,980 36,040 $1,098 40,150 40,200 $1,248 43,650 43,700 $1,413 47,150 47,200 $1,578
31,840 31,900 $952 36,040 36,100 $1,100 40,200 40,250 $1,250 43,700 43,750 $1,415 47,200 47,250 $1,581
31,900 31,960 $954 36,100 36,160 $1,103 40,250 40,300 $1,252 43,750 43,800 $1,418 47,250 47,300 $1,583
31,960 32,020 $956 36,160 36,220 $1,105 40,300 40,350 $1,255 43,800 43,850 $1,420 47,300 47,350 $1,585
32,020 32,080 $958 36,220 36,280 $1,107 40,350 40,400 $1,257 43,850 43,900 $1,422 47,350 47,400 $1,588
32,080 32,140 $960 36,280 36,340 $1,109 40,400 40,450 $1,260 43,900 43,950 $1,425 47,400 47,450 $1,590
32,140 32,200 $962 36,340 36,400 $1,111 40,450 40,500 $1,262 43,950 44,000 $1,427 47,450 47,500 $1,592
32,200 32,260 $964 36,400 36,460 $1,113 40,500 40,550 $1,264 44,000 44,050 $1,429 47,500 47,550 $1,595
32,260 32,320 $967 36,460 36,520 $1,115 40,550 40,600 $1,267 44,050 44,100 $1,432 47,550 47,600 $1,597
32,320 32,380 $969 36,520 36,580 $1,117 40,600 40,650 $1,269 44,100 44,150 $1,434 47,600 47,650 $1,599
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 37
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2023 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
47,650 47,700 $1,602 51,150 51,200 $1,767 54,650 54,700 $1,932 58,150 58,200 $2,097 61,650 61,700 $2,269
47,700 47,750 $1,604 51,200 51,250 $1,769 54,700 54,750 $1,935 58,200 58,250 $2,100 61,700 61,750 $2,272
47,750 47,800 $1,606 51,250 51,300 $1,772 54,750 54,800 $1,937 58,250 58,300 $2,102 61,750 61,800 $2,274
47,800 47,850 $1,609 51,300 51,350 $1,774 54,800 54,850 $1,939 58,300 58,350 $2,104 61,800 61,850 $2,277
47,850 47,900 $1,611 51,350 51,400 $1,776 54,850 54,900 $1,942 58,350 58,400 $2,107 61,850 61,900 $2,280
47,900 47,950 $1,614 51,400 51,450 $1,779 54,900 54,950 $1,944 58,400 58,450 $2,109 61,900 61,950 $2,282
47,950 48,000 $1,616 51,450 51,500 $1,781 54,950 55,000 $1,946 58,450 58,500 $2,112 61,950 62,000 $2,285
48,000 48,050 $1,618 51,500 51,550 $1,783 55,000 55,050 $1,949 58,500 58,550 $2,114 62,000 62,050 $2,287
48,050 48,100 $1,621 51,550 51,600 $1,786 55,050 55,100 $1,951 58,550 58,600 $2,116 62,050 62,100 $2,290
48,100 48,150 $1,623 51,600 51,650 $1,788 55,100 55,150 $1,953 58,600 58,650 $2,119 62,100 62,150 $2,292
48,150 48,200 $1,625 51,650 51,700 $1,791 55,150 55,200 $1,956 58,650 58,700 $2,121 62,150 62,200 $2,295
48,200 48,250 $1,628 51,700 51,750 $1,793 55,200 55,250 $1,958 58,700 58,750 $2,123 62,200 62,250 $2,297
48,250 48,300 $1,630 51,750 51,800 $1,795 55,250 55,300 $1,960 58,750 58,800 $2,126 62,250 62,300 $2,300
48,300 48,350 $1,632 51,800 51,850 $1,798 55,300 55,350 $1,963 58,800 58,850 $2,128 62,300 62,350 $2,303
48,350 48,400 $1,635 51,850 51,900 $1,800 55,350 55,400 $1,965 58,850 58,900 $2,130 62,350 62,400 $2,305
48,400 48,450 $1,637 51,900 51,950 $1,802 55,400 55,450 $1,968 58,900 58,950 $2,133 62,400 62,450 $2,308
48,450 48,500 $1,640 51,950 52,000 $1,805 55,450 55,500 $1,970 58,950 59,000 $2,135 62,450 62,500 $2,310
48,500 48,550 $1,642 52,000 52,050 $1,807 55,500 55,550 $1,972 59,000 59,050 $2,137 62,500 62,550 $2,313
48,550 48,600 $1,644 52,050 52,100 $1,809 55,550 55,600 $1,975 59,050 59,100 $2,140 62,550 62,600 $2,315
48,600 48,650 $1,647 52,100 52,150 $1,812 55,600 55,650 $1,977 59,100 59,150 $2,142 62,600 62,650 $2,318
48,650 48,700 $1,649 52,150 52,200 $1,814 55,650 55,700 $1,979 59,150 59,200 $2,145 62,650 62,700 $2,320
48,700 48,750 $1,651 52,200 52,250 $1,817 55,700 55,750 $1,982 59,200 59,250 $2,147 62,700 62,750 $2,323
48,750 48,800 $1,654 52,250 52,300 $1,819 55,750 55,800 $1,984 59,250 59,300 $2,149 62,750 62,800 $2,326
48,800 48,850 $1,656 52,300 52,350 $1,821 55,800 55,850 $1,986 59,300 59,350 $2,152 62,800 62,850 $2,328
48,850 48,900 $1,658 52,350 52,400 $1,824 55,850 55,900 $1,989 59,350 59,400 $2,154 62,850 62,900 $2,331
48,900 48,950 $1,661 52,400 52,450 $1,826 55,900 55,950 $1,991 59,400 59,450 $2,156 62,900 62,950 $2,333
48,950 49,000 $1,663 52,450 52,500 $1,828 55,950 56,000 $1,994 59,450 59,500 $2,159 62,950 63,000 $2,336
49,000 49,050 $1,665 52,500 52,550 $1,831 56,000 56,050 $1,996 59,500 59,550 $2,161 63,000 63,050 $2,338
49,050 49,100 $1,668 52,550 52,600 $1,833 56,050 56,100 $1,998 59,550 59,600 $2,163 63,050 63,100 $2,341
49,100 49,150 $1,670 52,600 52,650 $1,835 56,100 56,150 $2,001 59,600 59,650 $2,166 63,100 63,150 $2,344
49,150 49,200 $1,673 52,650 52,700 $1,838 56,150 56,200 $2,003 59,650 59,700 $2,168 63,150 63,200 $2,346
49,200 49,250 $1,675 52,700 52,750 $1,840 56,200 56,250 $2,005 59,700 59,750 $2,171 63,200 63,250 $2,349
49,250 49,300 $1,677 52,750 52,800 $1,842 56,250 56,300 $2,008 59,750 59,800 $2,173 63,250 63,300 $2,351
49,300 49,350 $1,680 52,800 52,850 $1,845 56,300 56,350 $2,010 59,800 59,850 $2,175 63,300 63,350 $2,354
49,350 49,400 $1,682 52,850 52,900 $1,847 56,350 56,400 $2,012 59,850 59,900 $2,178 63,350 63,400 $2,356
49,400 49,450 $1,684 52,900 52,950 $1,850 56,400 56,450 $2,015 59,900 59,950 $2,180 63,400 63,450 $2,359
49,450 49,500 $1,687 52,950 53,000 $1,852 56,450 56,500 $2,017 59,950 60,000 $2,182 63,450 63,500 $2,361
49,500 49,550 $1,689 53,000 53,050 $1,854 56,500 56,550 $2,019 60,000 60,050 $2,185 63,500 63,550 $2,364
49,550 49,600 $1,691 53,050 53,100 $1,857 56,550 56,600 $2,022 60,050 60,100 $2,187 63,550 63,600 $2,367
49,600 49,650 $1,694 53,100 53,150 $1,859 56,600 56,650 $2,024 60,100 60,150 $2,190 63,600 63,650 $2,369
49,650 49,700 $1,696 53,150 53,200 $1,861 56,650 56,700 $2,027 60,150 60,200 $2,192 63,650 63,700 $2,372
49,700 49,750 $1,699 53,200 53,250 $1,864 56,700 56,750 $2,029 60,200 60,250 $2,195 63,700 63,750 $2,374
49,750 49,800 $1,701 53,250 53,300 $1,866 56,750 56,800 $2,031 60,250 60,300 $2,198 63,750 63,800 $2,377
49,800 49,850 $1,703 53,300 53,350 $1,868 56,800 56,850 $2,034 60,300 60,350 $2,200 63,800 63,850 $2,379
49,850 49,900 $1,706 53,350 53,400 $1,871 56,850 56,900 $2,036 60,350 60,400 $2,203 63,850 63,900 $2,382
49,900 49,950 $1,708 53,400 53,450 $1,873 56,900 56,950 $2,038 60,400 60,450 $2,205 63,900 63,950 $2,384
49,950 50,000 $1,710 53,450 53,500 $1,876 56,950 57,000 $2,041 60,450 60,500 $2,208 63,950 64,000 $2,387
50,000 50,050 $1,713 53,500 53,550 $1,878 57,000 57,050 $2,043 60,500 60,550 $2,210 64,000 64,050 $2,390
50,050 50,100 $1,715 53,550 53,600 $1,880 57,050 57,100 $2,045 60,550 60,600 $2,213 64,050 64,100 $2,392
50,100 50,150 $1,717 53,600 53,650 $1,883 57,100 57,150 $2,048 60,600 60,650 $2,216 64,100 64,150 $2,395
50,150 50,200 $1,720 53,650 53,700 $1,885 57,150 57,200 $2,050 60,650 60,700 $2,218 64,150 64,200 $2,397
50,200 50,250 $1,722 53,700 53,750 $1,887 57,200 57,250 $2,053 60,700 60,750 $2,221 64,200 64,250 $2,400
50,250 50,300 $1,724 53,750 53,800 $1,890 57,250 57,300 $2,055 60,750 60,800 $2,223 64,250 64,300 $2,402
50,300 50,350 $1,727 53,800 53,850 $1,892 57,300 57,350 $2,057 60,800 60,850 $2,226 64,300 64,350 $2,405
50,350 50,400 $1,729 53,850 53,900 $1,894 57,350 57,400 $2,060 60,850 60,900 $2,228 64,350 64,400 $2,408
50,400 50,450 $1,732 53,900 53,950 $1,897 57,400 57,450 $2,062 60,900 60,950 $2,231 64,400 64,450 $2,410
50,450 50,500 $1,734 53,950 54,000 $1,899 57,450 57,500 $2,064 60,950 61,000 $2,233 64,450 64,500 $2,413
50,500 50,550 $1,736 54,000 54,050 $1,901 57,500 57,550 $2,067 61,000 61,050 $2,236 64,500 64,550 $2,415
50,550 50,600 $1,739 54,050 54,100 $1,904 57,550 57,600 $2,069 61,050 61,100 $2,239 64,550 64,600 $2,418
50,600 50,650 $1,741 54,100 54,150 $1,906 57,600 57,650 $2,071 61,100 61,150 $2,241 64,600 64,650 $2,420
50,650 50,700 $1,743 54,150 54,200 $1,909 57,650 57,700 $2,074 61,150 61,200 $2,244 64,650 64,700 $2,423
50,700 50,750 $1,746 54,200 54,250 $1,911 57,700 57,750 $2,076 61,200 61,250 $2,246 64,700 64,750 $2,425
50,750 50,800 $1,748 54,250 54,300 $1,913 57,750 57,800 $2,078 61,250 61,300 $2,249 64,750 64,800 $2,428
50,800 50,850 $1,750 54,300 54,350 $1,916 57,800 57,850 $2,081 61,300 61,350 $2,251 64,800 64,850 $2,431
50,850 50,900 $1,753 54,350 54,400 $1,918 57,850 57,900 $2,083 61,350 61,400 $2,254 64,850 64,900 $2,433
50,900 50,950 $1,755 54,400 54,450 $1,920 57,900 57,950 $2,086 61,400 61,450 $2,256 64,900 64,950 $2,436
50,950 51,000 $1,758 54,450 54,500 $1,923 57,950 58,000 $2,088 61,450 61,500 $2,259 64,950 65,000 $2,438
51,000 51,050 $1,760 54,500 54,550 $1,925 58,000 58,050 $2,090 61,500 61,550 $2,262 65,000 65,050 $2,441
51,050 51,100 $1,762 54,550 54,600 $1,927 58,050 58,100 $2,093 61,550 61,600 $2,264 65,050 65,100 $2,443
51,100 51,150 $1,765 54,600 54,650 $1,930 58,100 58,150 $2,095 61,600 61,650 $2,267 65,100 65,150 $2,446
38 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2023 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
65,150 65,200 $2,448 68,650 68,700 $2,628 72,150 72,200 $2,807 75,650 75,700 $2,986 79,150 79,200 $3,165
65,200 65,250 $2,451 68,700 68,750 $2,630 72,200 72,250 $2,809 75,700 75,750 $2,989 79,200 79,250 $3,168
65,250 65,300 $2,454 68,750 68,800 $2,633 72,250 72,300 $2,812 75,750 75,800 $2,991 79,250 79,300 $3,170
65,300 65,350 $2,456 68,800 68,850 $2,635 72,300 72,350 $2,815 75,800 75,850 $2,994 79,300 79,350 $3,173
65,350 65,400 $2,459 68,850 68,900 $2,638 72,350 72,400 $2,817 75,850 75,900 $2,996 79,350 79,400 $3,176
65,400 65,450 $2,461 68,900 68,950 $2,640 72,400 72,450 $2,820 75,900 75,950 $2,999 79,400 79,450 $3,178
65,450 65,500 $2,464 68,950 69,000 $2,643 72,450 72,500 $2,822 75,950 76,000 $3,001 79,450 79,500 $3,181
65,500 65,550 $2,466 69,000 69,050 $2,646 72,500 72,550 $2,825 76,000 76,050 $3,004 79,500 79,550 $3,183
65,550 65,600 $2,469 69,050 69,100 $2,648 72,550 72,600 $2,827 76,050 76,100 $3,007 79,550 79,600 $3,186
65,600 65,650 $2,472 69,100 69,150 $2,651 72,600 72,650 $2,830 76,100 76,150 $3,009 79,600 79,650 $3,188
65,650 65,700 $2,474 69,150 69,200 $2,653 72,650 72,700 $2,832 76,150 76,200 $3,012 79,650 79,700 $3,191
65,700 65,750 $2,477 69,200 69,250 $2,656 72,700 72,750 $2,835 76,200 76,250 $3,014 79,700 79,750 $3,193
65,750 65,800 $2,479 69,250 69,300 $2,658 72,750 72,800 $2,838 76,250 76,300 $3,017 79,750 79,800 $3,196
65,800 65,850 $2,482 69,300 69,350 $2,661 72,800 72,850 $2,840 76,300 76,350 $3,019 79,800 79,850 $3,199
65,850 65,900 $2,484 69,350 69,400 $2,664 72,850 72,900 $2,843 76,350 76,400 $3,022 79,850 79,900 $3,201
65,900 65,950 $2,487 69,400 69,450 $2,666 72,900 72,950 $2,845 76,400 76,450 $3,024 79,900 79,950 $3,204
65,950 66,000 $2,489 69,450 69,500 $2,669 72,950 73,000 $2,848 76,450 76,500 $3,027 79,950 80,000 $3,206
66,000 66,050 $2,492 69,500 69,550 $2,671 73,000 73,050 $2,850 76,500 76,550 $3,030 80,000 80,050 $3,209
66,050 66,100 $2,495 69,550 69,600 $2,674 73,050 73,100 $2,853 76,550 76,600 $3,032 80,050 80,100 $3,211
66,100 66,150 $2,497 69,600 69,650 $2,676 73,100 73,150 $2,856 76,600 76,650 $3,035 80,100 80,150 $3,214
66,150 66,200 $2,500 69,650 69,700 $2,679 73,150 73,200 $2,858 76,650 76,700 $3,037 80,150 80,200 $3,216
66,200 66,250 $2,502 69,700 69,750 $2,681 73,200 73,250 $2,861 76,700 76,750 $3,040 80,200 80,250 $3,219
66,250 66,300 $2,505 69,750 69,800 $2,684 73,250 73,300 $2,863 76,750 76,800 $3,042 80,250 80,300 $3,222
66,300 66,350 $2,507 69,800 69,850 $2,687 73,300 73,350 $2,866 76,800 76,850 $3,045 80,300 80,350 $3,224
66,350 66,400 $2,510 69,850 69,900 $2,689 73,350 73,400 $2,868 76,850 76,900 $3,048 80,350 80,400 $3,227
66,400 66,450 $2,512 69,900 69,950 $2,692 73,400 73,450 $2,871 76,900 76,950 $3,050 80,400 80,450 $3,229
66,450 66,500 $2,515 69,950 70,000 $2,694 73,450 73,500 $2,873 76,950 77,000 $3,053 80,450 80,500 $3,232
66,500 66,550 $2,518 70,000 70,050 $2,697 73,500 73,550 $2,876 77,000 77,050 $3,055 80,500 80,550 $3,234
66,550 66,600 $2,520 70,050 70,100 $2,699 73,550 73,600 $2,879 77,050 77,100 $3,058 80,550 80,600 $3,237
66,600 66,650 $2,523 70,100 70,150 $2,702 73,600 73,650 $2,881 77,100 77,150 $3,060 80,600 80,650 $3,240
66,650 66,700 $2,525 70,150 70,200 $2,704 73,650 73,700 $2,884 77,150 77,200 $3,063 80,650 80,700 $3,242
66,700 66,750 $2,528 70,200 70,250 $2,707 73,700 73,750 $2,886 77,200 77,250 $3,065 80,700 80,750 $3,245
66,750 66,800 $2,530 70,250 70,300 $2,710 73,750 73,800 $2,889 77,250 77,300 $3,068 80,750 80,800 $3,247
66,800 66,850 $2,533 70,300 70,350 $2,712 73,800 73,850 $2,891 77,300 77,350 $3,071 80,800 80,850 $3,250
66,850 66,900 $2,536 70,350 70,400 $2,715 73,850 73,900 $2,894 77,350 77,400 $3,073 80,850 80,900 $3,252
66,900 66,950 $2,538 70,400 70,450 $2,717 73,900 73,950 $2,896 77,400 77,450 $3,076 80,900 80,950 $3,255
66,950 67,000 $2,541 70,450 70,500 $2,720 73,950 74,000 $2,899 77,450 77,500 $3,078 80,950 81,000 $3,257
67,000 67,050 $2,543 70,500 70,550 $2,722 74,000 74,050 $2,902 77,500 77,550 $3,081 81,000 81,050 $3,260
67,050 67,100 $2,546 70,550 70,600 $2,725 74,050 74,100 $2,904 77,550 77,600 $3,083 81,050 81,100 $3,263
67,100 67,150 $2,548 70,600 70,650 $2,728 74,100 74,150 $2,907 77,600 77,650 $3,086 81,100 81,150 $3,265
67,150 67,200 $2,551 70,650 70,700 $2,730 74,150 74,200 $2,909 77,650 77,700 $3,088 81,150 81,200 $3,268
67,200 67,250 $2,553 70,700 70,750 $2,733 74,200 74,250 $2,912 77,700 77,750 $3,091 81,200 81,250 $3,270
67,250 67,300 $2,556 70,750 70,800 $2,735 74,250 74,300 $2,914 77,750 77,800 $3,094 81,250 81,300 $3,273
67,300 67,350 $2,559 70,800 70,850 $2,738 74,300 74,350 $2,917 77,800 77,850 $3,096 81,300 81,350 $3,275
67,350 67,400 $2,561 70,850 70,900 $2,740 74,350 74,400 $2,920 77,850 77,900 $3,099 81,350 81,400 $3,278
67,400 67,450 $2,564 70,900 70,950 $2,743 74,400 74,450 $2,922 77,900 77,950 $3,101 81,400 81,450 $3,280
67,450 67,500 $2,566 70,950 71,000 $2,745 74,450 74,500 $2,925 77,950 78,000 $3,104 81,450 81,500 $3,283
67,500 67,550 $2,569 71,000 71,050 $2,748 74,500 74,550 $2,927 78,000 78,050 $3,106 81,500 81,550 $3,286
67,550 67,600 $2,571 71,050 71,100 $2,751 74,550 74,600 $2,930 78,050 78,100 $3,109 81,550 81,600 $3,288
67,600 67,650 $2,574 71,100 71,150 $2,753 74,600 74,650 $2,932 78,100 78,150 $3,112 81,600 81,650 $3,291
67,650 67,700 $2,576 71,150 71,200 $2,756 74,650 74,700 $2,935 78,150 78,200 $3,114 81,650 81,700 $3,293
67,700 67,750 $2,579 71,200 71,250 $2,758 74,700 74,750 $2,937 78,200 78,250 $3,117 81,700 81,750 $3,296
67,750 67,800 $2,582 71,250 71,300 $2,761 74,750 74,800 $2,940 78,250 78,300 $3,119 81,750 81,800 $3,298
67,800 67,850 $2,584 71,300 71,350 $2,763 74,800 74,850 $2,943 78,300 78,350 $3,122 81,800 81,850 $3,301
67,850 67,900 $2,587 71,350 71,400 $2,766 74,850 74,900 $2,945 78,350 78,400 $3,124 81,850 81,900 $3,304
67,900 67,950 $2,589 71,400 71,450 $2,768 74,900 74,950 $2,948 78,400 78,450 $3,127 81,900 81,950 $3,306
67,950 68,000 $2,592 71,450 71,500 $2,771 74,950 75,000 $2,950 78,450 78,500 $3,129 81,950 82,000 $3,309
68,000 68,050 $2,594 71,500 71,550 $2,774 75,000 75,050 $2,953 78,500 78,550 $3,132 82,000 82,050 $3,311
68,050 68,100 $2,597 71,550 71,600 $2,776 75,050 75,100 $2,955 78,550 78,600 $3,135 82,050 82,100 $3,314
68,100 68,150 $2,600 71,600 71,650 $2,779 75,100 75,150 $2,958 78,600 78,650 $3,137 82,100 82,150 $3,316
68,150 68,200 $2,602 71,650 71,700 $2,781 75,150 75,200 $2,960 78,650 78,700 $3,140 82,150 82,200 $3,319
68,200 68,250 $2,605 71,700 71,750 $2,784 75,200 75,250 $2,963 78,700 78,750 $3,142 82,200 82,250 $3,321
68,250 68,300 $2,607 71,750 71,800 $2,786 75,250 75,300 $2,966 78,750 78,800 $3,145 82,250 82,300 $3,324
68,300 68,350 $2,610 71,800 71,850 $2,789 75,300 75,350 $2,968 78,800 78,850 $3,147 82,300 82,350 $3,327
68,350 68,400 $2,612 71,850 71,900 $2,792 75,350 75,400 $2,971 78,850 78,900 $3,150 82,350 82,400 $3,329
68,400 68,450 $2,615 71,900 71,950 $2,794 75,400 75,450 $2,973 78,900 78,950 $3,152 82,400 82,450 $3,332
68,450 68,500 $2,617 71,950 72,000 $2,797 75,450 75,500 $2,976 78,950 79,000 $3,155 82,450 82,500 $3,334
68,500 68,550 $2,620 72,000 72,050 $2,799 75,500 75,550 $2,978 79,000 79,050 $3,158 82,500 82,550 $3,337
68,550 68,600 $2,623 72,050 72,100 $2,802 75,550 75,600 $2,981 79,050 79,100 $3,160 82,550 82,600 $3,339
68,600 68,650 $2,625 72,100 72,150 $2,804 75,600 75,650 $2,984 79,100 79,150 $3,163 82,600 82,650 $3,342
tax.wv.gov 2023 Personal Income Tax Information and Instructions — 39
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2023 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
82,650 82,700 $3,344 86,150 86,200 $3,524 89,650 89,700 $3,703 93,150 93,200 $3,882 96,650 96,700 $4,061
82,700 82,750 $3,347 86,200 86,250 $3,526 89,700 89,750 $3,705 93,200 93,250 $3,885 96,700 96,750 $4,064
82,750 82,800 $3,350 86,250 86,300 $3,529 89,750 89,800 $3,708 93,250 93,300 $3,887 96,750 96,800 $4,066
82,800 82,850 $3,352 86,300 86,350 $3,531 89,800 89,850 $3,711 93,300 93,350 $3,890 96,800 96,850 $4,069
82,850 82,900 $3,355 86,350 86,400 $3,534 89,850 89,900 $3,713 93,350 93,400 $3,892 96,850 96,900 $4,072
82,900 82,950 $3,357 86,400 86,450 $3,536 89,900 89,950 $3,716 93,400 93,450 $3,895 96,900 96,950 $4,074
82,950 83,000 $3,360 86,450 86,500 $3,539 89,950 90,000 $3,718 93,450 93,500 $3,897 96,950 97,000 $4,077
83,000 83,050 $3,362 86,500 86,550 $3,542 90,000 90,050 $3,721 93,500 93,550 $3,900 97,000 97,050 $4,079
83,050 83,100 $3,365 86,550 86,600 $3,544 90,050 90,100 $3,723 93,550 93,600 $3,903 97,050 97,100 $4,082
83,100 83,150 $3,368 86,600 86,650 $3,547 90,100 90,150 $3,726 93,600 93,650 $3,905 97,100 97,150 $4,084
83,150 83,200 $3,370 86,650 86,700 $3,549 90,150 90,200 $3,728 93,650 93,700 $3,908 97,150 97,200 $4,087
83,200 83,250 $3,373 86,700 86,750 $3,552 90,200 90,250 $3,731 93,700 93,750 $3,910 97,200 97,250 $4,089
83,250 83,300 $3,375 86,750 86,800 $3,554 90,250 90,300 $3,734 93,750 93,800 $3,913 97,250 97,300 $4,092
83,300 83,350 $3,378 86,800 86,850 $3,557 90,300 90,350 $3,736 93,800 93,850 $3,915 97,300 97,350 $4,095
83,350 83,400 $3,380 86,850 86,900 $3,560 90,350 90,400 $3,739 93,850 93,900 $3,918 97,350 97,400 $4,097
83,400 83,450 $3,383 86,900 86,950 $3,562 90,400 90,450 $3,741 93,900 93,950 $3,920 97,400 97,450 $4,100
83,450 83,500 $3,385 86,950 87,000 $3,565 90,450 90,500 $3,744 93,950 94,000 $3,923 97,450 97,500 $4,102
83,500 83,550 $3,388 87,000 87,050 $3,567 90,500 90,550 $3,746 94,000 94,050 $3,926 97,500 97,550 $4,105
83,550 83,600 $3,391 87,050 87,100 $3,570 90,550 90,600 $3,749 94,050 94,100 $3,928 97,550 97,600 $4,107
83,600 83,650 $3,393 87,100 87,150 $3,572 90,600 90,650 $3,752 94,100 94,150 $3,931 97,600 97,650 $4,110
83,650 83,700 $3,396 87,150 87,200 $3,575 90,650 90,700 $3,754 94,150 94,200 $3,933 97,650 97,700 $4,112
83,700 83,750 $3,398 87,200 87,250 $3,577 90,700 90,750 $3,757 94,200 94,250 $3,936 97,700 97,750 $4,115
83,750 83,800 $3,401 87,250 87,300 $3,580 90,750 90,800 $3,759 94,250 94,300 $3,938 97,750 97,800 $4,118
83,800 83,850 $3,403 87,300 87,350 $3,583 90,800 90,850 $3,762 94,300 94,350 $3,941 97,800 97,850 $4,120
83,850 83,900 $3,406 87,350 87,400 $3,585 90,850 90,900 $3,764 94,350 94,400 $3,944 97,850 97,900 $4,123
83,900 83,950 $3,408 87,400 87,450 $3,588 90,900 90,950 $3,767 94,400 94,450 $3,946 97,900 97,950 $4,125
83,950 84,000 $3,411 87,450 87,500 $3,590 90,950 91,000 $3,769 94,450 94,500 $3,949 97,950 98,000 $4,128
84,000 84,050 $3,414 87,500 87,550 $3,593 91,000 91,050 $3,772 94,500 94,550 $3,951 98,000 98,050 $4,130
84,050 84,100 $3,416 87,550 87,600 $3,595 91,050 91,100 $3,775 94,550 94,600 $3,954 98,050 98,100 $4,133
84,100 84,150 $3,419 87,600 87,650 $3,598 91,100 91,150 $3,777 94,600 94,650 $3,956 98,100 98,150 $4,136
84,150 84,200 $3,421 87,650 87,700 $3,600 91,150 91,200 $3,780 94,650 94,700 $3,959 98,150 98,200 $4,138
84,200 84,250 $3,424 87,700 87,750 $3,603 91,200 91,250 $3,782 94,700 94,750 $3,961 98,200 98,250 $4,141
84,250 84,300 $3,426 87,750 87,800 $3,606 91,250 91,300 $3,785 94,750 94,800 $3,964 98,250 98,300 $4,143
84,300 84,350 $3,429 87,800 87,850 $3,608 91,300 91,350 $3,787 94,800 94,850 $3,967 98,300 98,350 $4,146
84,350 84,400 $3,432 87,850 87,900 $3,611 91,350 91,400 $3,790 94,850 94,900 $3,969 98,350 98,400 $4,148
84,400 84,450 $3,434 87,900 87,950 $3,613 91,400 91,450 $3,792 94,900 94,950 $3,972 98,400 98,450 $4,151
84,450 84,500 $3,437 87,950 88,000 $3,616 91,450 91,500 $3,795 94,950 95,000 $3,974 98,450 98,500 $4,153
84,500 84,550 $3,439 88,000 88,050 $3,618 91,500 91,550 $3,798 95,000 95,050 $3,977 98,500 98,550 $4,156
84,550 84,600 $3,442 88,050 88,100 $3,621 91,550 91,600 $3,800 95,050 95,100 $3,979 98,550 98,600 $4,159
84,600 84,650 $3,444 88,100 88,150 $3,624 91,600 91,650 $3,803 95,100 95,150 $3,982 98,600 98,650 $4,161
84,650 84,700 $3,447 88,150 88,200 $3,626 91,650 91,700 $3,805 95,150 95,200 $3,984 98,650 98,700 $4,164
84,700 84,750 $3,449 88,200 88,250 $3,629 91,700 91,750 $3,808 95,200 95,250 $3,987 98,700 98,750 $4,166
84,750 84,800 $3,452 88,250 88,300 $3,631 91,750 91,800 $3,810 95,250 95,300 $3,990 98,750 98,800 $4,169
84,800 84,850 $3,455 88,300 88,350 $3,634 91,800 91,850 $3,813 95,300 95,350 $3,992 98,800 98,850 $4,171
84,850 84,900 $3,457 88,350 88,400 $3,636 91,850 91,900 $3,816 95,350 95,400 $3,995 98,850 98,900 $4,174
84,900 84,950 $3,460 88,400 88,450 $3,639 91,900 91,950 $3,818 95,400 95,450 $3,997 98,900 98,950 $4,176
84,950 85,000 $3,462 88,450 88,500 $3,641 91,950 92,000 $3,821 95,450 95,500 $4,000 98,950 99,000 $4,179
85,000 85,050 $3,465 88,500 88,550 $3,644 92,000 92,050 $3,823 95,500 95,550 $4,002 99,000 99,050 $4,182
85,050 85,100 $3,467 88,550 88,600 $3,647 92,050 92,100 $3,826 95,550 95,600 $4,005 99,050 99,100 $4,184
85,100 85,150 $3,470 88,600 88,650 $3,649 92,100 92,150 $3,828 95,600 95,650 $4,008 99,100 99,150 $4,187
85,150 85,200 $3,472 88,650 88,700 $3,652 92,150 92,200 $3,831 95,650 95,700 $4,010 99,150 99,200 $4,189
85,200 85,250 $3,475 88,700 88,750 $3,654 92,200 92,250 $3,833 95,700 95,750 $4,013 99,200 99,250 $4,192
85,250 85,300 $3,478 88,750 88,800 $3,657 92,250 92,300 $3,836 95,750 95,800 $4,015 99,250 99,300 $4,194
85,300 85,350 $3,480 88,800 88,850 $3,659 92,300 92,350 $3,839 95,800 95,850 $4,018 99,300 99,350 $4,197
85,350 85,400 $3,483 88,850 88,900 $3,662 92,350 92,400 $3,841 95,850 95,900 $4,020 99,350 99,400 $4,200
85,400 85,450 $3,485 88,900 88,950 $3,664 92,400 92,450 $3,844 95,900 95,950 $4,023 99,400 99,450 $4,202
85,450 85,500 $3,488 88,950 89,000 $3,667 92,450 92,500 $3,846 95,950 96,000 $4,025 99,450 99,500 $4,205
85,500 85,550 $3,490 89,000 89,050 $3,670 92,500 92,550 $3,849 96,000 96,050 $4,028 99,500 99,550 $4,207
85,550 85,600 $3,493 89,050 89,100 $3,672 92,550 92,600 $3,851 96,050 96,100 $4,031 99,550 99,600 $4,210
85,600 85,650 $3,496 89,100 89,150 $3,675 92,600 92,650 $3,854 96,100 96,150 $4,033 99,600 99,650 $4,212
85,650 85,700 $3,498 89,150 89,200 $3,677 92,650 92,700 $3,856 96,150 96,200 $4,036 99,650 99,700 $4,215
85,700 85,750 $3,501 89,200 89,250 $3,680 92,700 92,750 $3,859 96,200 96,250 $4,038 99,700 99,750 $4,217
85,750 85,800 $3,503 89,250 89,300 $3,682 92,750 92,800 $3,862 96,250 96,300 $4,041 99,750 99,800 $4,220
85,800 85,850 $3,506 89,300 89,350 $3,685 92,800 92,850 $3,864 96,300 96,350 $4,043 99,800 99,850 $4,223
85,850 85,900 $3,508 89,350 89,400 $3,688 92,850 92,900 $3,867 96,350 96,400 $4,046 99,850 99,900 $4,225
85,900 85,950 $3,511 89,400 89,450 $3,690 92,900 92,950 $3,869 96,400 96,450 $4,048 99,900 99,950 $4,228
85,950 86,000 $3,513 89,450 89,500 $3,693 92,950 93,000 $3,872 96,450 96,500 $4,051 99,950 100,000 $4,230
86,000 86,050 $3,516 89,500 89,550 $3,695 93,000 93,050 $3,874 96,500 96,550 $4,054
86,050 86,100 $3,519 89,550 89,600 $3,698 93,050 93,100 $3,877 96,550 96,600 $4,056
86,100 86,150 $3,521 89,600 89,650 $3,700 93,100 93,150 $3,880 96,600 96,650 $4,059
40 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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Schedule
F B STATEMENT OF CLAIMANT
Form IT-140 TO REFUND DUE DECEASED TAXPAYER 2023
Attach completed schedule to decedent’s return
NAME OF NAME OF
DECEDENT CLAIMANT
DATE OF SOCIAL SECURITY SOCIAL SECURITY
DEATH NUMBER NUMBER
ADDRESS
(permanent residence or ADDRESS
domicile at date of death)
CITY STATE ZIP CITY STATE ZIP
CODE CODE
I am filing this statement as (check only one box):
A. Surviving wife or husband, claiming a refund based on a joint return ATTACH A LIST TO THIS SCHED-
ULE CONTAINING THE NAME
B. Administrator or executor. Attach a court certificate showing your appointment. AND ADDRESS OF THE SURVIV-
ING SPOUSE AND CHILDREN OF
C. Claimant for the estate of the decedent, other than above Complete the rest of this schedule and attach THE DECEDENT.
a copy of the death certificate or proof of death*
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 execu-
tor 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 Division of Defense notifying the next of kin of death while in
active service, or a death certificate issued by the appropriate officer of the Division of Defense
*P40202313A*
P40202313A
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SCHEDULE UT INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible The following example includes a situation a person may encounter
personal property or taxable services (hereinafter called property) with respect to West Virginia state, and municipal sales and use
that you used, stored, or consumed in West Virginia upon which you taxes, if they purchase items outside West Virginia or from a different
have not previously paid West Virginia sales or use tax The use tax municipality and are required to pay sales or use taxes to the other
applies to the following: internet purchases, magazine subscriptions, state and/or municipality The example provides information on how
mail-order purchases, out-of-state purchases, telephone purchases to use the amount of sales tax paid to the other state as a credit
originating out-of-state, TV shopping networks and other purchases against West Virginia state and municipal use taxes imposed and
of taxable items Schedule UT must be filed with IT-140 if the how to compute and report the West Virginia state and municipal
taxpayer is reporting use tax due taxes due
Examples of reasons you may owe use tax: You bring equipment into West Virginia for use in a municipality
1 You purchased property without paying sales tax from a which imposes municipal sales and use tax You can determine the
seller outside of West Virginia You would have paid sales West Virginia state and municipal use tax as follows:
tax if you purchased the property from a West Virginia seller
2 You purchased property without paying sales tax for resale USE TAX – STATE
(to sell to others) or for a nontaxable use You then used the 1 Purchase price $10,00000
property in a taxable manner 2 60% West Virginia State use tax
3 You purchased property without paying sales tax and later ($10,000 x 06) 60000
gave the property away free to your customers
3 Less 40% sales/use tax paid to State B
PART I. STATE USE TAX CALCULATION ($10,000 x 04) (40000)
(includes purchases or lease of tangible personal property or 4 Net use tax due to West Virginia 20000
taxable service made using direct pay permit) 5 Measure of tax ($200 ÷ 06 tax rate) $ 3,33334
LINE 1 Enter the total dollar amount of all purchases made You should include the $3,33334 in Part I, line 1 of the
during the 2023 tax year that are subject to the 6% use West Virginia Purchaser’s Use Tax Schedule
tax rate
LINE 3 Multiply the amount on line 1 by the use tax rate on line 2 USE TAX – MUNICIPAL
PART II. MUNICIPAL USE TAX CALCULATION 1 Purchase price $10,00000
You owe municipal use tax on the total purchase price of taxable 2 10% Municipality A sales/use tax
tangible personal property or taxable services that you used, stored, ($10,000 x 01) 10000
or consumed in a municipality that has imposed sales and use tax
3 Less 5% sales/use tax paid to Municipality B
upon which you have not previously paid sales or use tax
($10,000 x 005) (5000)
For municipal tax paid in another municipality West Virginia sales 4 Net use tax due to municipality A 5000
and use tax law provides a credit for sales or use taxes that are 5 Measure of tax ($50 ÷ 01 tax rate) $ 5,00000
properly due and paid to another state or municipality on property
or services purchased outside of the State or municipality in which You should include the $5,000 in Part II, line 4b-7b under
you are located and subsequently stored, used or consumed inside appropriate municipality
the State or municipality The credit is allowed against the total of LINE 4A - 7A Enter the name of the municipality
West Virginia state and municipal use taxes imposed on the same
LINE 4B - 7B Enter total purchases subject to the use tax
property or services purchased in the other state or municipality
LINE 4C - 7C Enter the tax rate See wwwtaxwvgov for a complete
Note: When the combined state and municipal taxes paid to list of municipalities and rates
the other state/municipality equals or exceeds the combined LINE 4D - 7D Multiply total purchases by the tax rate and enter total
West Virginia state and municipal use tax, no entry is required on LINE 8 Add lines 4d through 7d and enter total
the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to PART III. TOTAL AMOUNT DUE
report the purchase or the credit for tax paid to the other state/ LINE 9 Enter total State Use Tax due (from line 3)
municipality on the same purchase Example: You purchase an LINE 10 Enter total Municipal Use Tax due (from line 8)
item subject to tax in Ohio and pay 7% sales tax (6% state tax and LINE 11 Enter total Use Tax due Add lines 9 and 10 and enter
1% local tax) You live in an area in West Virginia that imposes a total here and on line 1 2of Form IT 140
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
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Schedule
UT
Form IT-140 B WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2023
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 43
Part I State Use Tax Calculation
1 Amount of purchases subject to West Virginia Use Tax 1 $
2 West Virginia Use Tax Rate 2 .06
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 Municipal Use Tax Calculation
City/Town Name* Purchases Subject to Tax Rate Municipal Tax Due
Municipal Use Tax (Purchases multiplied by rate)
4a 4b $ 4c 4d $
5a 5b $ 5c 5d $
6a 6b $ 6c 6d $
7a 7b $ 7c 7d $
8 Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $
Part III Total Amount Due
9 Total State Use Tax due (from line 3) 9 $
10 Total Municipal Use Tax due (from line 8) 10 $
11 Total Use Tax Due (add lines 9 & 10 and enter total here and on line 1 2of Form IT-140) 11 $
*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.
*P40202312A*
P40202312A
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WV4868 B
Form IT-140 APPLICATION FOR EXTENSION OF TIME TO FILE
File this form to request a six-month extension of time to file your West Virginia Personal Income Tax Return
Request for extension to file must be filed before the original due date of the return Extensions received after this date will be denied
Your return must be filed no later than October 17 after the original due date
This form is NOT an extension of time to PAY personal income taxes due
TAX YEAR
ENDING
MM DD YYYY
TAXPAYER INFORMATION
SOCIAL SECURITY *SPOUSE’S SOCIAL
NUMBER SECURITY NUMBER
YOUR
LAST NAME SUFFIX FIRST MI
NAME
SPOUSE’S
SPOUSE’S SUFFIX FIRST MI
LAST NAME NAME
FIRST LINE OF SECOND LINE OF
ADDRESS ADDRESS
CITY STATE ZIP CODE
TELEPHONE EMAIL EXTENDED DUE DATE
NUMBER MM/DD/YYYY
CALCULATION
a Total income tax liability a .00
b Total payments (West Virginia withholding and/or credit for estimated payments) b .00
c Amount of West Virginia personal income tax due (subtract line b from line a) c .00
NOTE
This form and payment must be filed on or before the due date of the return. A penalty is imposed for late filing/late payment
of tax unless reasonable cause can be shown If you receive an extension of time for federal income purposes and expect to
owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes,
you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted
Mail this form to:
West Virginia Tax Division
Tax Account Administration
PO Box 2585
Charleston, WV 25329-2585
This form must be complete and submitted in full.
DO NOT CUT OR RESIZE THIS FORM.
*P40012201A*
P40012201A
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PRIMARY LAST NAME SOCIAL
SHOWN ON FORM SECURITY
IT-140 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 Tax Division 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 Division will notify you if your request for waiver was not approved.
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Schedule SCHEDULE OF
DP
Form IT-140 B ADDITIONAL DEPENDENTS 2023
Use this schedule to continue listing dependents If space is needed for more than 25 dependents, a copy of this form
may be obtained from the West Virginia Tax Division’s website: taxwvgov
First Name Last Name Social Security Number Date of Birth
MM DD YYYY
*P40202311A*
P40202311A
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IT-140 B WEST VIRGINIA
PERSONAL INCOME TAX RETURN 2023
**SPOUSE’S Deceased
SOCIAL Deceased SOCIAL SECURITY
SECURITY
NUMBER Date of Death* NUMBER Date of Death*
YOUR
LAST NAME SUFFIX FIRST MI
NAME
SPOUSE’S
SPOUSE’S SUFFIX FIRST MI
LAST NAME NAME
FIRST LINE SECOND LINE
OF ADDRESS OF ADDRESS
CITY STATE ZIP CODE
EXTENDED
TELEPHONE EMAIL DUE DATE
NUMBER MM/DD/YYYY
* ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION
AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE
FILING STATUS 1 SINGLE 2 HEAD OF 3 MARRIED, 4 MARRIED, FILING SEPARATE 5 WIDOW(ER) WITH
(CHECK ONE) HOUSEHOLD FILING JOINT **Enter spouse’s SS# and name in the boxes above DEPENDENT CHILD
EXEMPTIONS
(a) YOURSELF To claim an exemption for yourself, enter 1 If someone can claim you as a dependent, leave box (a) blank (a)
(b) SPOUSE To claim an exemption for your spouse, enter 1 They may not be claimed as an exemption by anyone else (b)
(c) DEPENDENTS List your dependents If over four dependents, continue on Schedule DP on page 49 Enter total number of dependents (c)
Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY)
(d) SURVIVING SPOUSE (See page 21) 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)
1 Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00
2 Additions to income (line 59 of Schedule M) 2 .00
3 Subtractions from income (line 50 of Schedule M) 3 .00
4 West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3) 4 .00
5 Low-Income Earned Income Exclusion (see worksheet on page 29) 5 .00
6 Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 6 .00
7 West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO 7 .00
8 Income Tax Due (Check One) 8 .00
Tax Table Rate Schedule Nonresident/Part-year resident
calculation schedule
TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING
PAY COR SCTC NRSR HEPTC FORMS WITH THIS RETURN
PLAN
(W-2s, 1099s, Etc.) *P40202301A*
P40202301A
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 Enlarge image | PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9 Credits from Tax Credit Recap Schedule (see schedule on page 5 ) 9 .00 10 Total Income Tax Due Line 8 minus 9 If line 9 is greater than line 8, enter 0 10 .00 11 Overpayment previously refunded or credited (amended return only) 11 .00 Penalty Due CHECK IF REQUESTING WAIVER OR QUALIFIED FARMER 12 West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44) CHECK IF NO USE TAX DUE . 12 .00 13 Add lines 10 through 12 This is your total amount due 13 .00 Check if withholding from NRSR 14 West Virginia Income Tax Withheld (See instructions page 23) (Nonresident Sale of Real Estate) 14 .00 15 Estimated Tax Payments and Payments with Schedule 4868 15 .00 16 Non-Family Adoption Tax Credit, if applicable (include Schedule WV NFA-1) 16 .00 17 Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) 17 .00 18 Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 18 .00 19 Build WV Property Value Adjustment Refundable Tax Credit 19 .00 20 Amount paid with original return (amended return only) 20 .00 21 Payments and Refundable Credits (add lines 14 through 20) 21 .00 22. Balance Due (line 13 minus line 21). If Line 21 is greater than line 13, complete line 23 ... PAY THIS AMOUNT 22 .00 23 Line 21 minus line 13 This is your overpayment 23 .00 24 Indicate donations from line 24 Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. 24B. 24C. CHILDREN’S TRUST WV DEPT. OF VETERANS STATE VETERANS FUND ASSISTANCE CEMETERY 24 .00 25 Amount of Overpayment to be credited to your 2024 estimated tax 25 .00 26 Refund due to you (line 23 minus line 24 and line 25) REFUND 26 .00 Direct Deposit of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete. Your Signature Date Spouse’s Signature Date Telephone Number Preparer: Check HERE if client is requesting NOT to efile Preparer’s EIN Signature of preparer other than above Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION WV TAX DIVISION PO BOX 1071 PO BOX 3694 CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: *P40202302A* • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return • Electronic Payment - May be made by visiting mytaxeswvtaxgov and clicking on “Pay Personal Income Tax” P40202302A –52– |
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INDEX
A L
Amended Return 18 Low-Income Earned Income Exclusion 24, 29
C M
Composite Return 17 Military Retirement Information 26
D P
Deceased Taxpayer 19, 21, 23, 27 Payment Options 2, 52
Dependents 24, 49 Penalty for Underpayment of Estimated Tax 22
Direct Deposit 15, 22 Prior Year Tax Liability 23
Disability Deduction 21, 26, 27 Purchaser's Use Tax 43, 44
E R
Estimated Tax 22 Railroad Retirement Income 21, 27, 30
Exemptions 17, 19, 21, 24 Refund Information 22
Extension of Time 22, 25, 45
S
F
Senior Citizens Tax Credit 19, 34
Failure to Receive a Withholding Tax Statement (W-2) 23 Senior Citizens Tax Deduction 21, 26, 27, 28
Family Tax Credit 11, 12 Signature Required 23
Filing Requirements 17, 21 SMART529 21
Filing Status 24 Surviving Spouse 19, 21, 23, 24, 27
Forms
IT-140 1, 51 T
Schedule A 7 Tax Computation
Schedule DP 49 Nonresident, Part-Year Resident 18, 25, 30
Schedule E 14 Tax Rate Schedules 35
Schedule F 41 Tax Table 36
Schedule FTC-1 11
Schedule H 13 W
Schedule HEPTC-1 9
Schedule M 3, 4, 53, 54 Worksheets
Schedule UT 44 Low-Income Earned Income Exclusion 29
WV4868 45 Senior Citizen Deduction 28
WV Children’s Trust 25
H WV College Savings Plan and Prepaid Tuition Trust Fund 21, 27
WV Police, Deputy Sheriffs' or Firemen's Pension, WV Teachers,
Homestead Excess Property Tax Credit 19 Public Employees, Military, and Federal Retirement 21, 26
I
Income Tax Paid to Another State (Schedule E) 14, 33
Injured Spouse 23, 24
Interest and Additions for Late Payment of Tax 22
IRS Information Exchange 23
Itemized Deductions 19
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West Virginia Tax Division PRST STD
P.O. Box 1071 US POSTAGE
Charleston, WV 25324-1071 PAID
State of WV
State Taxpayer Assistance Locations
Wheeling
40 - 14th St, Suite 101
(304) 238-1152
Martinsburg
397 Mid Atlantic Parkway, Suite 2
(304) 267-0022
Clarksburg
153 W Main Street
(304) 627-2109
Parkersburg
400 - 5th St, Room 509
(304) 420-4570
Charleston
1001 Lee Street, East
(304) 558-3333
Beckley
407 Neville St, Suite 109
(304) 256-6764
1-800-982-8297 taxhelp@wv.gov www.tax.wv.gov
If you are due a REFUND, mail your return to: If you owe taxes, mail your return to:
West Virginia Tax Division West Virginia Tax Division
PO Box 1071 PO Box 3694
Charleston, WV 25324-1071 Charleston, WV 25336-3694
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