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2020 W ൾඌඍ Vංඋංඇංൺ Personal Income Tax Forms & Instructions 2020 PERSONAL INCOME TAX IS DUE APRIL 15, 2021 WEST VIRGINIA STATE TAX DEPARTMENT
Enlarge image | 2020 W ൾඌඍ Vංඋංඇංൺ Personal Income Tax Forms & Instructions 2020 PERSONAL INCOME TAX IS DUE APRIL 15, 2021 WEST VIRGINIA STATE TAX DEPARTMENT |
 Enlarge image | TABLE OF CONTENTS Schedule UT Instructions ...................................................................................... 10 Important Information for 2020 ............................................................................ 13 Tips on Filing a Paper Return ............................................................................... 14 General Information .............................................................................................. 15 Form IT-140 Instructions ...................................................................................... 19 Schedule M Instructions ....................................................................................... 21 Schedule A Instructions ........................................................................................ 24 Schedule E Instructions ......................................................................................... 26 Form IT-210 Instructions ...................................................................................... 27 2020 Family Tax Credit Tables ............................................................................ 31 2020 West Virginia Tax Table .............................................................................. 32 2020 Tax Rate Schedules ...................................................................................... 37 Index ..................................................................................................................... 49 COVER PHOTO: NEW RIVER GORGE BRIDGE, WV. PHOTOGRAPH BY KENNY BERRY |
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IT-140
REV 7-20 W West Virginia Personal Income Tax Return
2020
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 OF SECOND LINE
ADDRESS OF ADDRESS
CITY STATE ZIP CODE
TELEPHONE EMAIL EXTENDED DUE DATE
NUMBER MM/DD/YYYY
Amended Check before 4/15/21 if you wish to stop the original debit Nonresident Nonresident/ Form WV-8379 filed as
return (amended return only) Special Part-Year Resident an injured spouse
FILING Exemptions (If someone can claim you as a dependent, leave box (a) blank.) Enter “1” in boxes a Yourself (a)
and b if they apply { Spouse (b)
STATUS c. List your dependents. If more than five dependents, continue on Schedule DP on page 40.
(Check One) First name Last name Social Security Date of Birth
Number (MM DD YYYY)
1 Single
2 Head of Household
3 Married, Filing Joint
4 Married, Filing
Separate
*Enter spouse’s SS# and
name in the boxes above
d. Additional exemption if surviving spouse (see page 17) Enter total number of dependents (c)
5 Widow(er) with Enter decedents SSN: ______________________ Year Spouse Died: _____________________ (d)
dependent child 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-1 1 .00
2. Additions to income (line 55 of Schedule M)............................................................................................. 2 .00
3. Subtractions from income (line 48 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 23)........................................................ 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
PLAN
PAY COR SCTC NRSR HEPTC FORMS WITH THIS RETURN
(W-2s, 1099s, Etc.)
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PRIMARY LAST NAME SOCIAL SECURITY 8.Total Taxes Due
SHOWN ON FORM NUMBER (line 8 from previous page) 8 .00
IT-140
9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) (now includes the Family Tax Credit) 9 .00
10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00
11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00
12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 12 .00
13. West Virginia Use Tax Due on out-of-state purchases
(See Schedule UT on page 9). CHECK IF NO USE TAX DUE ............... 13 .00
14. Add lines 10 through 13. This is your total amount due................................................................................. 14 .00
Check if withholding from NRSR
15. West Virginia Income Tax Withheld (See instructions) (Nonresident Sale of Real Estate) 15 .00
16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00
17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 .00
18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-1) .................................................. 18 .00
19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1) ....................... 19 .00
20. Amount paid with original return (amended return only) ................................................................................ 20 .00
21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 .00
22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 .00
23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 .00
24. Donations of part or all of line 23. Indicate below and enter the sum of columns 24A, 24B, and 24C on Line 24
24A. WEST VIRGINIA 24B. WEST VIRGINIA DEPARTMENT OF 24C. DONEL C. KINNARD MEMORIAL
CHILDREN’S TRUST FUND VETERANS ASSISTANCE STATE VETERANS CEMETERY
24 .00
25. Amount of Overpayment to be credited to your 2021 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 State Tax Department to discuss my return with my preparer YES NO
Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Your Signature Date Spouse’s Signature Date Telephone Number
Preparer: Check
HERE if client is
requesting that form
NOT be e-filed 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 STATE TAX DEPARTMENT WV STATE TAX DEPARTMENT
P.O. BOX 1071 P.O. BOX 3694
CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694
Payment Options: Returns filed with a balance of tax due may pay through any of the following methods:
• Check or Money Order payable to the WV State Tax Department - Enclose check or money order with your return. *P40202002W*
• Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.
• Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax P 4 0 2 0 2 0 0 2 W
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SCHEDULE
M
F IT-140 W Modifications to Adjusted Gross Income 2020
Modi fications 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 bene tfi(including survivorship annuities) received from certain
federal retirement systems by retired federal law enforcement o fficers ........................ 28 .00 .00
29. Total amount of any benefi t (including survivorship annuities) received from WV state or local
police, deputy sheriff s’ or fi remen’s retirement system, WV DNR. Excluding PERS –see page29 22 .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. Certain assets held by subchapter S Corporation bank.................................................. 32
33. Social Security Benefi ts Modifi cation
(a) TOTAL Social Security Benefits. .00 .00 You cannot claim this modifi cation if 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 Multiply 33 (c) by 0.35
(c) Benefits taxable for Federal tax
purposes (line a minus line b) .00 .00 33 .00 .00
34. Active Duty Military pay for personnel with West Virginia Domicile
(See instructions on page 22) ........................................................................................ 34 .00 .00
35. Active Military Separation (see instructions on page 22)
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 ................ 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 22) .....................................................................41 .00 .00
42. ABLE Act ....................................................................................................................... 42 .00 .00
43. PBGC Modification .....................
(a) retirement benefits that would have been .00 .00 Subtract line 43 (b ) from (a)
paid from your employer-provided plan
(b) retirement bene tsfiactually received
from PBGC .00 .00 43 .00 .00
44. Qualified Opportunity Zone business income ................................................................. 44 .00 .00
(a) Year of birth (b) Year of (c) Income not included in (d) Add lines 27 through 31
(65 or older) disability lines 32 and 34 to 44 and 33
45. (NOT TO EXCEED $8000) Subtract line 45 column (d) from (c) (If less than zero, enter zero)
You
.00 .00 .00
Spouse
.00 .00 45 .00
46. Surviving spouse deduction
(instructions on page 23) 46 .00 .00
Modi fications Decreasing Federal Adjusted Gross Income
Continues on next page
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SCHEDULE
M
F IT-140 Modifications to Adjusted Gross Income 2020
Modi fications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
47. Add lines 27 through 46 for each column 47 .00 .00
48. Total Subtractions (line 47, Col A plus line 47,Col B) Enter here and on line 3 of FORM IT-140. 48 .00
Modi fications Increasing Federal Adjusted Gross Income
49. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 49 .00
50. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 50 .00
51. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 51 .00
52. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 52 .00
53. Other income deducted from federal adjusted gross income but subject to state tax................................... 53 .00
54. Withdrawals from a WV Prepaid Tuition/SMART529© Savings Plan NOT used for payment of qualifying expenses 54 .00
55. ABLE ACT withdrawals not used for qualifying expenses ....................................................................................... 55 .00
56. TOTAL ADDITIONS (Add lines 49 through 55). Enter here and on Line 2 of Form IT-140 .......................... 56 .00
*P40202004W*
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RECAP
(F IT-140) W Tax Credit Recap Schedule 2020
This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to
completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can
be claimed. Both this summary form and the appropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED
with your return in order to claim a tax credit. Information for all of these tax credits may be obtained by visiting our website
at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297.
Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no lon-
ger required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the
other state(s) return(s) or NIPA-2 schedule in your files.
WEST VIRGINIA TAX CREDIT RECAP SCHEDULE
TAX CREDIT SCHEDULE APPLICABLE CREDIT
1. Credit for Income Tax paid to another state(s) ................................................ E 1 .00
** For what states?
2. Family Tax Credit (see page 39).................................................................... FTC-1 2 .00
3. General Economic Opportunity Tax Credit...................................................... WV EOTC-PIT 3 .00
4. WV Environmental Agricultural Equipment Credit.......................................... WV AG-1 4 .00
5. WV Military Incentive Credit............................................................................ J 5 .00
6. Neighborhood Investment Program Credit..................................................... NIPA-2 6 .00
7. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 7 .00
8. Quali edfi Rehabilitated Buildings Investment Credit....................................... RBIC-A 8 .00
9. Apprenticeship Training Tax Credit................................................................ WV ATTC-1 9 .00
10. Alternative-Fuel Tax Credit............................................................................. AFTC-1 10 .00
11. Conceal Carry Gun Permit Credit.................................................................. CCGP-1 11 .00
12. Farm to Food Bank Tax Credit......................................................................... 12 .00
13. Downstream Natural Gas Manufacturing Investment Tax Credit ................. DNG- 2 13 .00
14. Post Coal Mine Site Business Credit ........................................................... PCM-2 14 .00
15. TOTAL CREDITS — add lines 1 through 14. Enter on Form IT-140, line 9........................................... 15 .00
**You cannot claim credit for taxes paid to KY, MD, PA, OH, or VA unless your source income is other than wages and/or salaries.
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SCHEDULE
Statement of Claimant to Refund Due Deceased Taxpayer
(F F IT-140) W (Attach completed schedule to decedent's return)
2020
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 Department of Defense notifying the next of kin of death while in
active service, or a death certificate issued by the appropriate officer of the Department of Defense.
*P40202015W*
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SCHEDULES
Certification for Permanent and Total Disability
H & E W
(F IT-140) and Credit for Income Tax Paid to Another State 2020
TAXPAYERS WHO ARE DISABLED DURING 2020 REGARDLESS OF AGE
If you were certified by a physician as being permanently and totally disabled during the taxable year 2020, OR you were the surviving spouse of an individual who had been
certified disabled and DIED DURING 2020, read the instructions to determine if you qualify for the income reducing modification allowed on Schedule M.
If you qualify, you must (1) enter the name of and social security number of the disabled taxpayer in the space provided on this form, (2) have a physician complete the remainder
of the certification statement and return it to you, (3) enclose the completed certi cationfiwith your West Virginia personal income tax return, and (4) complete Schedule M to
determine your modification.
A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H.
If you have provided the West Virginia State Tax Department with an approved Certification of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS
DID NOT CHANGE FOR 2020, you do not have to submit this form with your return. However, you must have a copy of your original disability certification should the Department
request verification at a later date.
I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2020.
Name of Disabled Taxpayer Social Security Number
Physician’s Name Physician's FEIN Number
SCHEDULE H
Physician’s Street Address
City State Zip Code
Physicians Date
Signature MM DD YYYY
CERTIFICATION OF PERMANENT AND TOTAL DISABILITY
INSTRUCTIONS TO PHYSICIAN COMPLETING DISABILITY STATEMENT
A PERSON IS PERMANENTLY AND TOTALLY DISABLED WHEN HE OR SHE IS UNABLE TO ENGAGE IN ANY SUBSTANTIAL GAINFUL ACTIVITY BECAUSE OF A MENTAL OR PHYSICAL CONDITION AND THAT DISABILITY HAS
LASTED OR CAN BE EXPECTED TO LAST CONTINUOUSLY FOR AT LEAST A YEAR, OR CAN BE EXPECTED TO LEAD TO DEATH. IF, IN YOUR OPINION, THE INDIVIDUAL NAMED ON THIS STATEMENT IS PERMANENTLY
AND TOTALLY DISABLED DURING 2020, PLEASE CERTIFY SUCH BY ENTERING YOUR NAME, ADDRESS, SIGNATURE, DATE, AND FEIN NUMBER IN THE SPACES PROVIDED ABOVE AND RETURN TO THE INDIVIDUAL.
RESIDENCY STATUS
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 and enter the
date of your move:
MM DD YYYY
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
1. INCOME TAX COMPUTED on your 2020 _________________ return. Do not report Tax Withheld
State Abbreviation 1 .00
2. West Virginia total income tax (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 Income (Residents–Form IT-140, line 4. Part-Year Residents-Schedule A, line 26)............ 4 .00
SCHEDULE E
5. Limitation of Credit (line 2 multiplied by line 3 divided by line 4)......................................................................... 5 .00
6. Alternative West Virginia taxable income Residents – subtract line 3 from line 7, Form IT-140
Part-year residents – subtract line 3 from line 4............................. 6 .00
7. Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 6)......... 7 .00
CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 8. Limitation of credit (line 2 minus line 7)............................................................................................................... 8 .00
9. Maximum credit (line 2 minus the sum of lines 2 through 14 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
A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURN
IN YOUR FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP,
LIMITED LIABILITY COMPANY OR S-CORPORATIONS. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR
ANY OTHER POLITICAL SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.
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SCHEDULE
UT
(F IT-140) W West Virginia Purchaser’s Use Tax Schedule 2020
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 10.
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 13 of Form IT-140) 11 $
*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.
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SCHEDULE UT INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible personal The example provides information on how to use the amount of sales tax
property or taxable services (hereinafter called property) that you used, paid to the other state as a credit against West Virginia state and municipal
stored, or consumed in West Virginia upon which you have not previously use taxes imposed and how to compute and report the West Virginia state
paid West Virginia sales or use tax. The use tax applies to the following: and municipal taxes due.
internet purchases, magazine subscriptions, mail-order purchases, out-of-
state purchases, telephone purchases originating out-of-state, TV shopping You bring equipment into West Virginia for use in a municipality which
networks and other purchases of taxable items.Schedule UT must be filed imposes municipal sales and use tax. You can determine the West Virginia
with IT-140 if the taxpayer is reporting use tax due. state and municipal use tax as follows:
Examples of reasons you may owe use tax:
USE TAX – STATE
1. You purchased property without paying sales tax from a seller 1. Purchase price $10,000.00
outside of West Virginia. You would have paid sales tax if you
purchased the property from a West Virginia seller. 2. 6.0% West Virginia State use tax
($10,000 x .06) 600.00
2. You purchased property without paying sales tax for resale (to sell 3. Less 4.0% sales/use tax paid to State B
to others) or for a nontaxable use. You then used the property in a ($10,000 x .04) (400.00)
taxable manner.
4. Net use tax due to West Virginia 200.00
3. You purchased property without paying sales tax and later gave the
property away free to your customers. 5. Measure of tax ($200 ÷ .06 tax rate) $ 3,333.34
You should include the $3,333.34 in Part I, line 1 of the
Pඉකග I. S ගඉගඍ U ඛඍ ඉචT C ඉඔඋඝඔඉගඑඖ (includes purchases or West Virginia Purchaser’s Use Tax Schedule.
lease of tangible personal property or taxable service made using direct
pay permit)
USE TAX – MUNICIPAL
Line 1 – Enter the total dollar amount of all purchases made during the 1. Purchase price $10,000.00
2020 tax year that are subject to the 6% use tax rate.
2. 1.0% Municipality A sales/use tax
Line 3 – Multiply the amount on line 1 by the use tax rate on line 2. ($10,000 x .01) 100.00
3. Less .5% sales/use tax paid to Municipality B
Pඉකග II. Mඝඖඑඋඑඉඔ ඛඍ ඉච ඉඔඋඝඔඉගඑඖ U T C
($10,000 x .005) (50.00)
You owe municipal use tax on the total purchase price of taxable tangible 4. Net use tax due to municipality A 50.00
personal property or taxable services that you used, stored, or consumed in
a municipality that has imposed sales and use tax upon which you have not 5. Measure of tax ($50 ÷ .01 tax rate) $ 5,000.00
previously paid sales or use tax. You should include the $5,000 in Part II, line 4b-7b under
For municipal tax paid in another municipality. West Virginia sales and use appropriate municipality.
tax law provides a credit for sales or use taxes that are properly due and paid
to another state or municipality on property or services purchased outside of Line 4a – 7a – Enter the name of the municipality.
the State or municipality in which you are located and subsequently stored, Line 4b – 7b – Enter total purchases subject to the use tax.
used or consumed inside the State or municipality. The credit is allowed
against the total of West Virginia state and municipal use taxes imposed on Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of
the same property or services purchased in the other state or municipality. municipalities and rates.
Note: When the combined state and municipal taxes paid to the other Line 4d – 7d – Multiply total purchases by the tax rate and enter total.
state/municipality equals or exceeds the combined West Virginia state and
municipal use tax, no entry is required on the West Virginia Purchaser’s Line 8 – Add lines 4d through 7d and enter total.
Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax
paid to the other state/municipality on the same purchase. Example: You
purchase an item subject to tax in Ohio and pay 7% sales tax (6% state Pඉකග III. Tගඉඔ ඕඝඖග ඝඍ A D
tax and 1% local tax). You live in an area in West Virginia that imposes a Line 9 – Enter total State Use Tax due (from line 3).
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 Line 10 – Enter total Municipal Use Tax due (from line 8).
since the combined rates are the same in Ohio and the city in West Virginia.
Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here
The following example includes a situation a person may encounter with and on line 13 of Form IT 140.
respect to West Virginia state, and municipal sales and use taxes, if they
purchase items outside West Virginia or from a di erentff municipality and
are required to pay sales or use taxes to the other state and/or municipality.
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SCHEDULE
A Nonresidents/Part-Year Residents
(F IT-140) W Schedule of Income
2020
PART-YEAR RESIDENTS: FROM: TO:
Enter period of West Virginia residency MM/DD/YYYY 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 OF WV SOURCE INCOME DURING
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 33 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 pro tfi(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 25) ....... 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 state tax but
exempt from federal tax...................................... 25 .00
26. Total West Virginia income (line 24 plus line 25).
*P40201907W* Enter here and on line 2 on the next page 26 .00
P 4 0 2 0 2 0 0 7 W
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SCHEDULE
A Nonresidents/Part-Year Residents
(F IT-140) W Schedule of Income
2020
SCHEDULE A (CONTINUED)
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1. Tentative Tax (apply the appropriate tax rate schedule on page 37 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 2020.
• 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 2020, I was a resident of the state shown OR was in West Virginia
pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages
and salaries were subject to income taxation by my state of residence.
YOUR STATE OF RESIDENCE (Check one):
Commonwealth of Kentucky Commonwealth of Pennsylvania Number of days spent in West Virginia
State of Maryland Commonwealth of Virginia Number of days spent in West Virginia
State of Ohio Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058)
(A) (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 2020.................................................................... 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
*P40202008W*
P 4 0 2 0 2 0 0 8 W
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IMPORTANT INFORMATION FOR 2020
• You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to submit
this documentation will result in the disallowance of the withholding amount claimed.
• Additional municipalities are now subject to the Municipal Use Tax. Visit www.tax.wv.gov for a complete list of West Virginia
municipalities that impose a Use tax.
• You can now interact with us online at mytaxes.wvtax.gov. Services offered include bill pay and secure communication about your
return. Before you call, please use our MyTaxes portal. At this time, we do not offer online filing through that portal. Online filing
options are available on our website.
RETURNED PAYMENT CHARGE
The Tax Department will recover a $15.00 fee associated with returned 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.
• Checks returned for insufficient funds will incur a $28.00 fee.
The fee charged for returned or rejected payments will be to recover only the amount charged to the State Tax Department by the
financial institutions.
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 as a step saver. It is important that you verify this information with your tax preparer by reviewing the bank routing and
account information from a current check. 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 as a step saver. 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 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 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 2020 Personal Income Tax Information and Instructions — 13
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TIPS ON FILING A PAPER RETURN
The State Tax Department 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 2020 tax year.
• Complete your federal income tax return first.
• Do not use prior year forms.
• IT 140W has been discontinued. SEND all W-2s, 1099s, K-1s or WV NRW-2s.
• 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.
• Always put entries on the lines, not to the side, above or below the line.
• Do not submit photocopies to the Department.
• 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:
HUGHES JODY M
Last Name Su ffix Your First Name MI
Spouse’s Last Name – Only if different from Last Name aboveSu ffix Spouse’s First Name MI
2 N 5TH STl 34
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: 0 1 4 7
• Do not add cents in front of the preprinted zeros on entry lines. Numbers should be entered as shown below:
Federal Adjusted Gross Income 4 0000.00
Additions to Income .00
Subtractions from Income 8000.00
West Virginia Adjusted Gross Income 32000.00
14 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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GENERAL INFORMATION
WHO MUST FILE If a separate individual return is filed, the nonresident must include the
West Virginia income derived from the pass-through entity filing the
You must file a West Virginia income tax return if: composite return. Credit may be claimed for the share of West Virginia
• You were a resident of West Virginia for the entire taxable year. income tax remitted with the composite return.
• You were a resident of West Virginia for a part of the taxable year This form is available on our website at tax.wv.gov.
(Part-Year Resident).
• You were not a resident of West Virginia at any time during 2020, AMENDED RETURN
but your federal adjusted gross income includes income from West
Virginia sources (nonresident). Use the version of Form IT-140 that corresponds to the tax year to be
You are required to file a West Virginia return even though you may not amended and check the “Amended Return” box. These forms and
be required to file a federal return if: corresponding instructions are available on our website at tax.wv.gov.
• Your West Virginia adjusted gross income is greater than your allowable You must file a West Virginia amended return if any of the following
deduction for personal exemptions ($2,000 per exemption, or $500 if conditions occur:
you claim zero exemptions). Your income is to be determined as if you • To correct a previously filed return; or
had been required to file a federal return. Your exemptions are to be • You filed an amended federal income tax return and that change
determined following the rules on page 16. affected your West Virginia tax liability; or
• You are claiming a SCTC or HEPTC credit OR • The Internal Revenue Service made any changes to your federal return
• You are due a refund. (i.e., change in federal adjusted gross income, change in exemptions,
You are not required to file a West Virginia return if you and your etc.).
spouse are 65 or older and your total income is less than your exemption If a change is made to your federal return, an amended West Virginia
allowance plus the senior citizen modification. For example, $2,000 per return must be filed within ninety (90) days. A copy of your amended
exemption plus up to $8,000 of income received by each taxpayer who is federal income tax return must be enclosed with the West Virginia
65 or older. However, if you are entitled to a refund you must file a return. amended return. Do not enclose a copy of your original return.
If you are changing your filing status from married filing jointly to married
RESIDENCY STATUS filing separately or from married filing separately to married filing jointly,
IT-140 RESIDENT you must do so in compliance with federal guidelines. If your original
return was filed jointly and you are amending to file separately, your
A resident is an individual who: spouse must also file an amended separate return.
• Spends more than 30 days in West Virginia with the intent of West If the amended return is filed after the due date, interest and penalty for
Virginia becoming his/her permanent residence; or
• Maintains a physical presence in West Virginia for more than 183 late payment will be charged on any additional tax due. An additional
days of the taxable year, even though he/she may also be considered a penalty will be assessed if you fail to report any change to your federal
resident of another state. return within the prescribed time.
IT-140 PART-YEAR RESIDENT Space is provided on page 47 to explain why you are filing an amended
return.
A part-year resident is an individual who changes his/her residence
either: NONRESIDENT/PART-YEAR RESIDENT
• From West Virginia to another state, or A part-year resident is subject to West Virginia tax on the following:
• From another state to West Virginia during the taxable year.
• Taxable income received from ALL sources while a resident of West
IT-140 FULL-YEAR NONRESIDENT Virginia;
A full-year nonresident is an individual who is: • West Virginia source income earned during the period of nonresidence; and
• A resident of West Virginia who spends less than 30 days of the taxable • Applicable special accruals.
year in West Virginia, and maintains a permanent place of residence WEST VIRGINIA SOURCE INCOME
outside West Virginia; or The West Virginia source income of a nonresident is derived from the
• A resident of another state who does not maintain a physical presence following sources included in your federal adjusted gross income:
within West Virginia and does not spend more than 183 days of the • Real or tangible personal property located in West Virginia;
taxable year within West Virginia. • Employee services performed in West Virginia;
IT-140 SPECIAL NONRESIDENTS • A business, trade, profession, or occupation conducted in West Virginia;
• A S corporation in which you are a shareholder;
A Special Nonresident is an individual who is: • Your distributive share of West Virginia partnership income or gain;
• A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for • Your share of West Virginia estate or trust income or gain and royalty income;
the entire taxable year; and • West Virginia Unemployment Compensation benefits;
• Your only source of West Virginia income was from wages and salaries. • Prizes awarded by the West Virginia State Lottery.
Nonresidents who DO NOT have West Virginia source income or West Virginia source income of a nonresident does not include the
withholdings are not required to file a West Virginia return. following income even if it was included in your federal adjusted gross
Mark the nonresident special box on the front of the return and income:
complete Part II of Schedule A. • Annuities and pensions;
• Interest, dividends or gains from the sale or exchange of intangible
IT-140 NRC- COMPOSITE RETURN personal property unless they are part of the income you received from
Nonresident individuals who are partners in a partnership, shareholders in conducting a business, trade, profession, or occupation in West Virginia.
a S corporation or beneficiaries of an estate or trust that derives income • Gambling winnings, other than prizes awarded by the West Virginia
from West Virginia sources may elect to be included on a nonresident State Lottery as described above, unless you are engaged in the
composite return. If the election is made, the IT-140NRC is filed by the business of gambling (file a Schedule C related to gambling activity for
federal income tax purposes) and you engage in that business, trade,
pass-through entity and eliminates the need for the individual to file a profession, or occupation in West Virginia.
separate nonresident/part-year resident return for income reported on the
NRC. A $50 processing fee is required for each composite return filed.
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 15
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NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST DECEASED TAXPAYER
COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN
COMPLETE SCHEDULE A. Income earned outside of West Virginia A return must be filed for a taxpayer who died during the taxable year. Check
may not be claimed on Schedule M as other deductions. Please use the box “DECEASED” and enter the date of death on the line provided. If
Schedule A. To compute tax due, use the calculation worksheet located on a joint federal return was filed for the deceased and the surviving spouse,
page 12. (Line by line instructions for Schedule A can be found on pages the West Virginia return may be filed jointly. The surviving spouse should
24 through 26.) 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
INCOME the return so the refund can be issued to the surviving spouse or to the
In Column A of Schedule A, you must enter the amounts from your federal decedent’s estate. Schedule F may be found on page 7.
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 EXEMPTIONS
nonresident of West Virginia must be reported in Column C. While you can no longer claim personal exemptions on your federal income
ADJUSTMENTS tax return, West Virginia has retained personal exemptions under the same
rules applicable under federal law in prior years. The West Virginia
The amounts to be shown in each line of Column B and/or Column C of
personal exemption allowance is $2,000 per allowable exemption, or $500
Schedule A are those items that were actually paid or incurred during your
if someone else can claim an exemption for you on their return. See the
period of residency, or paid or incurred as a result of the West Virginia
rules for personal exemptions on page 20.
source income during the period of nonresidence. For example, if you made
payments to an Individual Retirement Account during the entire taxable ITEMIZED DEDUCTIONS
year, you may not claim any payments made while a nonresident unless
the payments were made from West Virginia source income. However, you The State of West Virginia does not recognize itemized deductions for
may claim the full amount of any payments made during your period of personal income tax purposes. Consequently, itemized deductions claimed
West Virginia residency. on the federal income tax return cannot be carried to the West Virginia
return. Gambling losses claimed as itemized deductions on the federal
SPECIAL ACCRUALS income tax return cannot be deducted on the West Virginia tax return.
In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT Consequently, there is no provision in the West Virginia Code to offset
status, the return must include all items of income, gain, or loss accrued gambling winnings with gambling losses.
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 PROPERTY TAX CREDITS
to report income on an installment basis. The return must be filed on the The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit
accrual basis whether or not that is the taxpayer’s established method of are available to low-income taxpayers. Some taxpayers may qualify for
reporting. both. A return must be filed in order to receive either of these refundable
For example, a taxpayer who moves from West Virginia and sells his West credits even if you are not required to file a federal return.
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 SENIOR CITIZENS TAX CREDIT
the income is actually received. Credit eligibility is restricted to taxpayers who participate in the Homestead
Exemption program (administered by the county assessor’s office), who
FILING STATUS incur and pay property taxes and whose federal adjusted gross income is
There are five (5) filing status categories for state income tax purposes. less than 150% of federal poverty guidelines.
Your filing status will determine the rate used to calculate your tax. The maximum federal adjusted gross income level is $19,140 for a single
• Single person household plus an additional $6,720 for each additional person in
• Head of Household the household (e.g., $25,860 for a two-person household).
• Married Filing Jointly. You must have filed a joint federal return to be You should receive form WV SCTC-1 by mail if you participate in the
eligible to file a joint state return. If you filed a joint federal return, you Homestead Exemption program. Form WV SCTC-1 must be included with
may elect to file your state return as either “Married Filing Jointly” using your return to claim the Senior Citizen Tax Credit.
the state’s tax Rate Schedule I or as “Married Filing Separately” using
Rate Schedule II. Additional information can be found on page 30 of this booklet and in
• Married Filing Separately. If you are married but filed separate federal Publication TSD-411 which can be found on our website at tax.wv.gov.
returns, you MUST file separate state returns. If you file separate returns
you must use the “Married Filing Separately” tax Rate Schedule II to HOMESTEAD EXCESS PROPERTY TAX CREDIT
determine your state tax. The Homestead Excess Property Tax Credit provides a refundable credit of
• Widow(er) with a dependent child. up to $1,000 for low-income property owners whose real property tax, less
When joint federal but separate state returns are filed, each spouse must senior citizen tax credit, paid on your OWNER-OCCUPIED home exceeds
report his/her federal adjusted gross income separately as if the federal 4% of your income (gross household income including social security
adjusted gross income of each had been determined on separately filed benefits). Low-income is defined as federal adjusted gross income that is
federal returns. 300% or less of the federal poverty guideline, based upon the number of
If one spouse was a resident of West Virginia for the entire taxable year and individuals in the family. Eligibility for the Homestead Exemption program
the other spouse a nonresident for the entire taxable year and they filed a is not necessary to qualify for this credit. Schedule HEPTC-1 on page 38
joint federal income tax return, they may choose to file jointly as residents must be completed in its entirety to determine eligibility to claim the credit.
of West Virginia. The total income earned by each spouse for the entire A COMPLETED SCHEDULE HEPTC-1 MUST BE FILED WITH YOUR
year, regardless of where earned, must be reported on the joint return as RETURN to claim the Homestead Excess Property Tax Credit.
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.
16 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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SPOUSES OF UNITED STATES MILITARY support of the OCO, regardless of whether they are deployed overseas or
SERVICE MEMBERS stateside. This income is shown on Schedule M, line 34, as a decreasing
modification to your federal adjusted gross income. A copy of your
Effective for taxable year 2009, spouses of military service members military orders and W-2 must be included with the return when it
may be exempt from West Virginia income tax on wages received from is filed.
services performed in West Virginia if all three of the following conditions Active Military Separation: If you are a West Virginia resident and
are met: were on active duty for at least 30 continuous days and have separated
• The service member is present in West Virginia in compliance with from active military service, your active duty military pay from the armed
military orders; forces of the United States, the National Guard, or Armed Forces Reserve
• The spouse is in West Virginia solely to be with the service member; is an authorized modification reducing your federal adjusted gross income
and only to the extent the active duty military pay is included in your federal
• The spouse maintains domicile in another state. adjusted gross income for the taxable year in which it is received. A copy
It is not a requirement for both spouses to have the same state of domicile, of your military orders, DD 214, and W-2 must be included with your
nor in the case of border installations, live in the state where the service return when filed.
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 CERTAIN STATE AND FEDERAL RETIREMENT
and must also attach a copy of their “spouse military identification card” SYSTEMS
when providing this form to their employer.
The modification for pensions and annuities received from the West Virginia
Any refunds for taxable year 2020 may be claimed on a properly filed Public Employees’ Retirement System, the West Virginia Teachers’
IT-140 indicating “Nonresident Military Spouse” above the title on the Retirement System, and Federal Retirement is limited to a maximum of
first page. Military spouses should check the Nonresident Special box on $2,000 and entered on Schedule M. The State of West Virginia does not
Form IT-140 and complete Part II of Schedule A. A copy of their State of impose tax on the retirement income received from any West Virginia state
Legal Residence Certificate, form DD2058, must be enclosed with their or local police, deputy sheriffs’ or firemen’s retirement system, federal
return when it is filed. law enforcement retirement, or military retirement, including survivorship
Nonresident military service members and their spouses may be liable for annuities. See instructions for Schedule M on page 21.
West Virginia income tax on other types of West Virginia income such
as business income, interest income, unemployment compensation, etc. US RAILROAD RETIREMENT
These types of income are reported on the Schedule A (see pages 11 & The State of West Virginia does not tax this income. All types of United
12). States Railroad Retirement Board benefits, including unemployment
compensation, disability and sick pay included on the federal return
MEMBERS OF THE ARMED FORCES should be entered on Schedule M, line 38. See instructions on page 22.
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 AUTISM MODIFICATION
Virginia residency status. You must file your return and pay the tax due For tax years beginning on or after January 1, 2011 a modification was
in the same manner as any other resident individual unless you did not created reducing federal adjusted gross income in the amount of any
maintain a physical presence in West Virginia for more than 30 days qualifying contribution to a qualified trust maintained for the benefit of
during the taxable year. a child with autism. Any established trust must first be approved by the
If, during 2020, you spent more than 30 days in West Virginia, you are West Virginia Children with Autism Trust Board. The modification is
considered to be a West Virginia resident for income tax purposes and claimed on line 41 of Schedule M with maximum amounts of $1,000 per
must file a resident return and report all of your income to West Virginia. individual filer and persons who are married but filing separately and
If there is no West Virginia income tax withheld from your military $2,000 per year for persons married and filing a joint income tax return.
income, you may find it necessary to make quarterly estimated tax TAXPAYERS OVER AGE 65 OR DISABLED
payments using Form IT-140ES.
If, during 2020, you did not spend more than 30 days in West Virginia An individual, regardless of age, who was certified by a physician as being
and had income from a West Virginia source, you may be required to permanently and totally disabled during the taxable year, or an individual
file an income tax return with West Virginia as any other nonresident who was 65 before the end of the taxable year may be eligible for certain
individual, depending upon the type of income received. modifications that will reduce their federal adjusted gross income for
West Virginia income tax purposes up to $8,000. See instructions for
A member of the Armed Forces who is domiciled outside West Virginia Schedule M on page 21.
is considered to be a nonresident of West Virginia for income tax
purposes; therefore, his/her military compensation is not taxable to West SURVIVING SPOUSE
Virginia even though he/she is stationed in West Virginia and maintains a
permanent place of abode therein. Check the Nonresident Special box on Regardless of age, a surviving spouse of a decedent may be eligible for
Form IT-140 and complete Part II of Schedule A. A copy of your military a modification reducing his/her income up to $8,000 provided he/she did
orders and Form DD2058 must be enclosed with the return. not remarry before the end of the taxable year. The modification is claimed
Combat pay received during 2020 is not taxable on the federal income on Schedule M. The decedent must have attained the age of 65 prior to his/
tax return. Therefore, it is not taxable on the state return. her death or, regardless of age, must have been certified as permanently
and totally disabled. See instructions for line 46 of Schedule M on page
ACTIVE DUTY MILITARY PAY 23 to determine if you qualify for this modification. The surviving spouse
A West Virginia National Guard and Reserve service member is entitled should write on the signature line for the deceased “filing as surviving
to the Schedule M reducing modification for income while on active duty spouse”.
in support of the contingency operation as defined in Executive Order A surviving spouse who has not remarried at any time before the end of
13223 and subsequent amendments-- such as those called to active duty as the taxable year for which the return is being filed may claim an additional
part of Operation Noble Eagle, Operation Enduring Freedom, Operation exemption for the two (2) taxable years following the year of death of his/
Iraqi Freedom, Operation New Dawn, and Operation Inherent Resolve, as her spouse.
well as any other current or future military operations deemed to be part
of the OCO. The President’s memorandum applies to any West Virginia
National Guard and Reserve service members called to active duty in
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 17
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WEST VIRGINIA COLLEGE SAVINGS PLAN AND PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX
PREPAID TUITION TRUST FUNDS If your return shows a balance due greater than $600, you may be subject
Taxpayers making payments or contributions to programs of the West to a penalty for not prepaying enough personal income tax through
Virginia Prepaid Tuition Trust and/or West Virginia Savings Plan Trust, withholding and/or quarterly estimated tax payments. The penalty is
operated under the trade names of SMART529 or TMWest Virginia computed separately for each installment date. Therefore, you may owe
Prepaid College Plan, may be eligible for a modification reducing the the penalty for an earlier due date even if you paid enough tax later to
federal adjusted gross income. This deduction can be claimed in the make up the underpayment. This is true even if you are due a refund when
amount and in the year that the contribution is made or the remainder you file your tax return. However, you may be able to reduce or eliminate
of the reducing modification may be carried forward for a period not to the penalty by using the annualized income installment method. Use Form
exceed five taxable years beginning in the tax year in which the payment IT-210 on page 43 to calculate your penalty. Instructions can be found on
or contribution was made. For more information regarding participation page 27. If you do not complete form IT-210, the West Virginia State Tax
in this program, contact SMART529 TMService Center at 1-866-574-3542. Department will calculate the penalty for you. You will receive a notice
for the amount of penalty due.
FILING REQUIREMENTS FOR CHILDREN UNDER To avoid future penalties, you should increase your withholding or begin
AGE 18 WHO HAVE UNEARNED (INVESTMENT) making quarterly estimated payments for tax year 2021.
INCOME
RETURNED PAYMENT CHARGE
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 There will be a charge of $15 for each payment (Check or EFT) that is
required to file a return with the State of West Virginia. This election is returned due to insufficient funds. There will be a $28 fee for returned checks.
made in accordance with federal guidelines.
CREDIT FOR ESTIMATED TAX
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 You must make quarterly estimated tax payments if your estimated tax
of their income. If the child is claimed as an exemption on their parent’s liability (your estimated tax reduced by any state tax withheld from your
return, he/she must claim zero exemptions on the state return and claim a income) is at least $600, unless that liability is less than ten percent (10%)
$500 personal exemption allowance. 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
REFUND OF OVERPAYMENT taxable year 2020, any overpayments applied from your 2019 personal
income tax return and any payments made with your West Virginia
A return must be filed to obtain a refund of any overpayment. In order Application for Extension of Time to File (WV 4868).
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. EXTENSION OF TIME
DIRECT DEPOSIT 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
You may have your refund directly deposited into your bank account. West Virginia income tax return. Enter on your West Virginia return the
To avoid delay of your direct deposit, verify your routing and account date to which the federal extension was granted. If a federal extension
numbers from a check before filing your return. Refunds are issued in the was granted electronically, write “Federal Extension Granted” and the
form of United States currency. If you choose to have your refund direct confirmation number at the top of the West Virginia return. Enter the
deposited, your depositor must be capable of accepting US currency. extended due date in the appropriate box. A copy of Federal Schedule
4868 must be enclosed with your return. If you need an extension of time
PENALTIES AND INTEREST for West Virginia purposes but not for federal purposes, or if you expect
Interest must be added to any tax due that is not paid by the due date of to owe tax to West Virginia, you must submit a completed West Virginia
the return even if an extension of time for filing has been granted. The Application for Extension of Time to File (WV 4868) and pay any tax
rate of interest will be fixed every year to equal the adjusted prime rate expected to be due. See page 41. This is not an extension to pay.
charged by banks (as of the first business day of the preceding December)
plus three percentage points. Visit www.tax.wv.gov in order to obtain the SIGNATURE
current interest rate. Your return MUST be signed. A joint return must be signed by both
Penalties (i.e. Additions to Tax) for late filing can be avoided by sending spouses. If you and your spouse (if filing a joint return) do not sign the
in your return by the due date. The law provides that a penalty of five return, it will not be processed. If the return is prepared by an authorized
percent (5%) of the tax due for each month, or part of a month, may be agent of the taxpayer, the agent must also sign on the line provided and
imposed for the late filing of the return up to a maximum of twenty-five enter his/her address and telephone number. If a joint federal return was
percent (25%) unless reasonable cause can be shown for the delay. filed for a deceased taxpayer, the surviving spouse should write on the
The law provides that an additional penalty may be imposed for not signature line for the deceased “filing as surviving spouse”.
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 WEST VIRGINIA INCOME TAX WITHHELD
tax remains unpaid, up to a maximum of twenty-five percent (25%). Electronic Filing – It is not necessary to submit withholding documents since
You may access an Interest and Additions to Tax Calculator on our this information will transmit electronically once entered within the software.
website at tax.wv.gov or you may call (304) 558-3333 or 1-800-982-8297 Paper Filed Returns – Enter the total amount of West Virginia tax
for assistance. withheld as shown on your withholding documents. If you are filing
The West Virginia Tax Crimes and Penalties Act imposes severe penalties a joint return, be sure to include any withholding for your spouse.
for failing to file a return or pay any tax when due, or for making a false Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-
return or certification. The mere fact that the figures reported on your 2’s) must be enclosed with your paper return. Failure to submit this
state return are taken from your federal return will not relieve you from documentation will result in the disallowance of the credit claimed.
the imposition of penalties because of negligence or for filing a false or Note: Local or municipal fees cannot be claimed as West Virginia income
fraudulent return. The statute of limitations for prosecuting these offenses tax withheld. If the withholding source is for a nonresident sale of real
is three years after the offense was committed. estate transaction, a form WV NRSR must be completed and on file with
the State Tax Department prior to submitting a tax return. Additionally,
18 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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a federal Schedule D and federal Form 8949 must be submitted. If INJURED SPOUSE
withholding is related to WV NRSR, please indicate in the box provided
on line 15 and submit Form NRSR and Schedule D and Form 8949 from You may be considered an injured spouse if you file a joint return and
your federal return. 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
FAILURE TO RECEIVE A WITHHOLDING TAX must file an injured spouse allocation form (Form WV-8379) to claim
STATEMENT (W-2) your part of the refund if all three of the following apply:
If you fail to receive a withholding tax statement (Form W-2, W-2G, or • You are not required to pay the past due amount;
1099) from an employer by February 15th, you may file your income tax • You received and reported income (such as wages, taxable interest,
return using a substitute form. All efforts to obtain a W-2 statement from etc.) on a joint return; and
the payer must be exhausted before a substitute form will be accepted. • You made and reported payments such as West Virginia tax withheld
West Virginia Substitute W-2 (Form WV IT-102-1) must be completed from your wages or estimated tax payments.
and retained for your records in the same manner as Form W-2 for a If all of the above apply and you want your share of the overpayment
period of not less than three years. This information may be obtained from shown on the joint return refund, you must:
your pay stub(s). The federal Form 4852 (Substitute for Form W-2) does 1. Check the injured spouse box on the front of the return;
not provide all the information necessary to process your state return. It 2. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and
WILL NOT be accepted in lieu of Form WV IT-102-1. 3. Enclose the completed form with your West Virginia personal income tax
return.
PRIOR YEAR TAX LIABILITIES DO NOT check the injured spouse box unless you qualify as an injured
Taxpayers who have delinquent tax liabilities, state or federal, may not spouse and have enclosed the completed form with your return. This will
receive the full amount of their tax refund. If you have an outstanding cause a delay in the processing of your refund.
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 TAX DEPARTMENT PROCESSING AND
a notice and the balance of the refund. Any final unpaid West Virginia PROCEDURES
personal income tax liabilities may be referred to the United States
Treasury Department in order to capture that amount from your federal The Tax Department has implemented a modern tax system that allows us to
income tax refund. better serve you. This new system decreases processing time and allows us to
contact taxpayers in a timely manner. If a change has been made to your return
IRS INFORMATION EXCHANGE you will first receive a letter from us explaining the change. If there is an
additional amount due the State, you will receive a Statement of Account. If
The West Virginia State Tax Department and the Internal Revenue you disagree with the amount shown to be due, return a copy of the statement
Service share tax information including results of any audits. Differences, with your comments and provide any additional schedules to substantiate
other than those allowed under state law, will be identified and may result your claim. You will receive a statement of account on a monthly basis until
in the assessment of a negligence penalty. Taxpayers so identified will be such time as your outstanding liability is either paid or your account is settled.
subject to further investigation and future audits. If you sent us information and receive a second statement of account, it may
be a timing issue. Please allow sufficient time for mailing and processing of
the additional information before you contact us again.
FORM IT-140 INSTRUCTIONS
FORM IS ON PAGES 1-2 & 45-46
The due date for filing your 2020 West Virginia Personal Income Tax DELAYED DEBIT CANCEL
return is April 15, 2021, unless you have a valid extension of time to You should check this box if you are filing an Amended return and wish
file. The starting point for the West Virginia income tax return is your to stop the original delayed debit transaction from occurring. This will
federal adjusted gross income. Therefore, you must complete your federal only work if your original balance due was set as a delayed debit and the
return before you can begin your state return. It is not necessary to enclose amended return you are filing is prior to this delayed date.
a copy of your federal return with your West Virginia return.
NONRESIDENT SPECIAL
SOCIAL SECURITY NUMBER
Enter a check mark in this box if you qualify to file as a Special Nonresident
Print your social security number as it appears on your social security card. (see page 15) and complete Schedule A, Part II found on page 12. DO
NAME & ADDRESS NOT check the Nonresident/Part-Year Resident box if you are filing as a
Special Nonresident.
Enter your name and address in the spaces provided. If you are married
and filing a joint return or married filing separate returns, fill in your NONRESIDENT OR PART-YEAR RESIDENT
spouse’s name and your spouse’s social security number. If the taxpayer Enter a check mark in this box if you are filing as a nonresident or part-
or spouse died during the taxable year, check the box by the decedent’s year resident (See page 15).
social security number and enter date of death on the line provided.
INJURED SPOUSE
AMENDED RETURN
If filing an injured spouse claim (Form WV-8379), enter a check mark in
Enter a check mark in this box if you are filing an amended return. Be sure the Injured Spouse Box (See above).
to use the form corresponding to the tax year being amended. Enclose the
reason for amendment with the amended return using the space provided FILING STATUS
on page 47 of the booklet. It may also be necessary to include a copy of CHECK ONLY ONE. Your filing status is generally the same filing status
the federal 1040X with the West Virginia amended return. shown on your federal return. See page 16 for more information regarding
your filing status.
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 19
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EXEMPTIONS LINE 5
LOW-INCOME EARNED INCOME EXCLUSION.
You can deduct $2,000 on line 6 for every exemption claimed in your To determine if you qualify for this exclusion, complete the worksheet on
exemption schedule. page 23 and enter the qualifying exclusion on this line.
(A) YOU LINE 6
Enter “1” in box (a) for yourself if you cannot be claimed as a dependent EXEMPTIONS.
on another person’s return. Enter the number of exemptions shown in box e above (under
“ Exemptions”) and multiply that number by $2,000. If you claimed zero
(B) SPOUSE exemptions, enter $500 on this line.
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 LINE 7
person’s return. WEST VIRGINIA TAXABLE INCOME.
Line 4 minus lines 5 and 6 and enter the result on this line. If less than
(C) DEPENDENTS zero, enter zero.
Enter the number of eligible dependents in box (c). Provide the name, LINE 8
SSN and date of birth in the dependent section. If eligible dependents WEST VIRGINIA INCOME TAX.
total more than 5, use the Schedule for Additional Dependents found on
page 40. Check the appropriate box to indicate the method you used to calculate
your tax.
Generally, qualifying dependents must meet the following test:
1. They are related to you (child, brother, sister, stepbrother, stepsister, RESIDENTS – If your filing status is single, head of household,
half-brother, half-sister, or a descendant of any of them, etc.) or they widow(er) with a dependent child or married filing jointly and your
were a part of your household for the entire year. taxable income is less than $100,000, apply the amount of taxable income
2. They were: shown on line 7 to the Tax Table on page 32 and enter your tax on this
a. Under the age of 19 at the end of 2020 and were younger than you; line. If your taxable income is over $100,000, use Rate Schedule I on page
b. Under the age of 24 at the end of 2020, a student, and younger 37 to compute your tax.
than you; or If your filing status is MARRIED FILING SEPARATELY, you MUST
c. Any age and permanently and totally disabled. use Rate Schedule II on page 37 to compute your tax.
3. They did not provide over half of his or her own support for 2020. NONRESIDENTS AND PART-YEAR RESIDENTS–If you are
4. They didn’t file a joint return for 2020 or is filing such a return only to a nonresident or part-year resident of West Virginia, you must first
claim a refund of withheld income tax or estimated tax paid.
5. They lived with you for more than half of 2020. complete lines 1 through 7 of Form IT-140, then complete Schedule A
on pages 11 and 12.
You cannot claim any dependents if you can be claimed as a dependent on
another person’s return. LINE 9
CREDITS FROM TAX CREDIT RECAP SCHEDULE.
(D) SURVIVING SPOUSE Enter Total Credits shown on line 15 of the Tax Credit Recap Schedule
If you are eligible to claim an additional exemption as a surviving spouse, found on page 5.
enter the spouse’s social security number and year of death and enter “1”
in box (d). See page 17 for additional information. A surviving spouse LINE 10
may claim an additional exemption for the two (2) taxable years following Line 8 minus 9. If line 9 is greater than line 8, enter 0.
the year in which the spouse died, provided he/she has not remarried LINE 11
before the end of the taxable year for which the return is being filed. PREVIOUS REFUND OR CREDIT.
(E) TOTAL Enter the amount of any overpayment previously refunded or credited
Enter the total number of exemptions claimed in boxes (a) through (d) in from your original return.
box (e). LINE 12
PENALTY DUE.
LINES 1 THROUGH 26 OF FORM IT-140
If line 8 minus lines 9, 15, 17, 18, and 19 is greater than $600, you may
Complete According to the Following Instructions be subject to a penalty for underpayment of tax. The penalty is computed
LINE 1 separately for each installment due date. Therefore, you may owe the
FEDERAL ADJUSTED GROSS INCOME. 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
Enter your federal adjusted gross income as shown on Federal Form 1040. file your tax return. However, you may be able to reduce or eliminate
LINE 2 the penalty by using the annualized income installment method. Check
ADDITIONS TO INCOME. the box on this line if you are enclosing a written request for Waiver of
Enter the total additions shown on line 56 of Schedule M (page 4). See Penalty or the Annualized Income Worksheet. See page 27 for additional
page 24 for additional information. information.
LINE 3 LINE 13
SUBTRACTIONS FROM INCOME. WEST VIRGINIA USE TAX DUE.
Enter the total subtractions from income shown on line 48 of Schedule M Individual purchaser’s use tax is due on the purchase of goods or services
(page 3). See page 21 for additional information. when Sales Tax has not been paid. Use Schedule UT on page 9 to calculate
this tax if applicable.
LINE 4
WEST VIRGINIA ADJUSTED GROSS INCOME. LINE 14
TOTAL AMOUNT DUE.
Enter the result of line 1 plus line 2 minus line 3.
Add lines 10 through 13.
20 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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LINE 15 transaction. Receipt of your check is considered your authorization for
WEST VIRGINIA INCOME TAX WITHHELD. the Tax Department to convert your check into an ACH Debit entry
Enter the total amount of West Virginia tax withheld as shown on (electronic withdrawal) to your bank account. Your check information
your withholding documents. If you are filing a joint return, be sure will be captured and reported on your bank statement. You may also make
to include any withholding for your spouse. Original withholding a payment by ACH Debit through MyTaxes at mytaxes.wvtax.gov or a
documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed credit card payment at epay.wvsto.com/tax.
with your return. Failure to submit this documentation will result If Line 21 is greater than line 14, complete line 23.
in the disallowance of the credit claimed. Local or municipal fees
cannot be claimed as West Virginia income tax withheld. When claiming LINE 23
withholding from NRSR, check the box on line 15 and enclose Schedule TOTAL OVERPAYMENT.
D and Form 8949 from your federal return. Line 21 minus line 14.
LINE 16 LINE 24
ESTIMATED TAX PAYMENTS. DONATIONS
Enter the total amount of estimated tax payments paid by you (and If you (and your spouse) wish to make a contribution, enter the total
your spouse) for taxable year 2020. Include any 2019 overpayment you amount of your contribution on line 24. Your overpayment will be
carried forward to 2020 and any payment made with your West Virginia reduced, or your payment increased by this amount.
Application for Extension of Time to File (WV 4868). 24 A) THE WEST VIRGINIA CHILDREN’S TRUST FUND
LINE 17 funds community projects that keep children free from abuse and
NON-FAMILY ADOPTION TAX CREDIT. neglect. Examples include public awareness activities, school-based
programs, programs for new parents, and family resource centers.
Enter the amount of allowable credit from the West Virginia Non-family
Adoption Credit Schedule, NFA-1, found on our website. This schedule To learn more about the West Virginia Children’s Trust Fund or to
must be submitted with Form IT-140 to claim this credit. make a direct contribution, visit the website http://wvctf.org or write
to West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston,
LINE 18 WV 25332 or call 304-617-0099.
SENIOR CITIZEN TAX CREDIT. Donations made to the West Virginia Children’s Trust Fund are tax
Complete Schedule SCTC-1 and enter amount of credit from line 2, part deductible on your federal income tax return as an itemized deduction.
II if you are eligible for the credit. 24 B) THE WEST VIRGINIA DEPARTMENT OF VETERANS
LINE 19 ASSISTANCE provides nursing home and health care for aged and
HOMESTEAD EXCESS PROPERTY TAX CREDIT. disabled veterans in the West Virginia Veterans Home.
Enter the amount of line 9 from Schedule HEPTC-1 (page 38). 24 C) DONEL C. KINNARD MEMORIAL STATE VETERANS
CEMETERY donations fund operation and maintenance of the
LINE 20 cemetery.
AMOUNT PAID WITH ORIGINAL RETURN.
Enter the amount, if any, paid on your original return. LINE 25
AMOUNT TO BE CREDITED TO YOUR 2021 ESTIMATED
LINE 21 TAX ACCOUNT.
TOTAL PAYMENTS AND CREDITS. Enter the amount (all or part) of your overpayment you wish to have
credited to your 2021 estimated tax account.
Add lines 15 through 20.
LINE 26
LINE 22 REFUND.
BALANCE DUE THE STATE. Line 23 minus line 24 and line 25. This is the amount of your refund. To
Line 14 minus line 21. This is the total balance due the State. Write your receive a refund of $2 or less, you must enclose a signed statement with
social security number and “2020 Form IT-140” on your check or money your return requesting that the refund be sent to you.
order. The Tax Department may convert your check into an electronic
SCHEDULE M INSTRUCTIONS
FORM IS ON PAGE 3 & 4.
Complete Schedule M to report increasing or decreasing modifications to and complete all boxes on line 45 to determine the amount of credit.
your federal adjusted gross income.
MODIFICATIONS
Taxpayers who are at least age 65 OR are certified as permanently and totally
disabled during 2020 are eligible to receive a deduction of up to $8,000 of MODIFICATIONS DECREASING FEDERAL ADJUSTED
their taxable income. Joint income must be divided between spouses with GROSS INCOME (SUBTRACTIONS FROM INCOME)
regard to their respective percentage of ownership. ONLY INCOME OF If filing a joint return, enter the modification(s) for both you and your spouse
THE SPOUSE WHO MEETS ELIGIBILITY REQUIREMENTS in Columns A and B. In cases of joint ownership of income producing
QUALIFIES FOR THE DEDUCTION. See example on page 23. tangible or intangible property, each spouse should use the total income
multiplied by the relative percentage of ownership. See example on page 23.
The Senior Citizen Deduction can be claimed by taxpayers who were at LINE 27
least age 65 on December 31, 2020. Eligible taxpayers MUST enter their
year of birth in the space provided and complete all boxes on lines 45. INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS.
Enter the total income on obligations of the United States and its possessions
The Disability Deduction can be claimed by taxpayers under age 65 who and bonds or securities from any United States authority, commission or
have been medically certified as unable to engage in any substantial gainful instrumentality that are included in your federal adjusted gross income but
activity due to physical or mental impairment. If 2020 is the first year of exempt from state income tax under federal law. This will include United
a medically certified disability, you MUST enclose a 2020 West Virginia States Savings Bonds and federal interest dividends paid to shareholders
Schedule H or a copy of Federal Schedule R. If the Disability Deduction of a regulated investment company under Section 852 of the IRS Code.
has been claimed in prior years AND documentation has been submitted Include on this line interest earned on West Virginia bonds which are
with prior claims, then no additional documentation is necessary. Eligible subject to federal tax but exempt from state tax under West Virginia law.
taxpayers must enter the year the disability began in the space provided
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 21
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LINE 28 LINE 35
CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT. ACTIVE MILITARY SEPARATION.
If you are a retired federal law enforcement officer or fireman, at least If you have separated from military service, enter the amount of active
one of the following documents must be submitted as supporting duty pay that you received, provided that you were on active duty for
documentation of your eligibility for this reduction; your Summary of thirty continuous days prior to separation. Military orders, DD214, and
Federal Service from FERS; federal form RI 20-124; your Department of W-2 must be included with your return.
Justice ID card issued to you upon your retirement.
LINE 36
LINE 29 REFUNDS OF STATE AND LOCAL INCOME TAXES.
ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY Enter the amount reported on your federal return only. Only refunds
SHERIFFS’ OR FIREMEN’S RETIREMENT. included in your federal adjusted gross income qualify for this modification.
Enter the taxable amount of retirement income reported on your federal
return which was received from any West Virginia state or local police, LINE 37
deputy sheriffs’ or firemen’s retirement system, regardless of your age. CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID
Beginning in 2020, West Virginia Division of Natural Resources Police TUITION TRUST/ WEST VIRGINIA SAVINGS PLAN TRUST.
Officer Retirement System is also included on this line. This is the taxable Enter any payments paid to the prepaid tuition trust fund/savings plan
amount of retirement income received from these sources including any trust, but only to the extent the payments have not been previously allowed
survivorship annuities. Subtractions for retirement received from West as a deduction when arriving at your federal adjusted gross income. Year-
Virginia Public Employee's Retirement System is limited to $2,000 and end contribution statement must be submitted to support this deduction.
must be claimed on line 32. 1099-R must be included with return. LINE 38
LINE 30 RAILROAD RETIREMENT.
MILITARY RETIREMENT. Enter the amount(s) of income received from the United States Railroad
Enter the taxable amount reported on your federal return of military Retirement Board including unemployment compensation, disability and
retirement income, including survivorship annuities, from the regular sick pay that is included in your federal adjusted gross income. West
Armed Forces, Reserves, and National Guard. 1099-R must be included Virginia does not impose tax on this income. 1099-RRB from United
with return, even if no withholding is to be reported. States Railroad Retirement Board must be included with return.
Social Security benefits that are taxable on your federal return are also
LINE 31 taxable to West Virginia and should NOT be included on this line.
OTHER RETIREMENT MODIFICATIONS
Enter taxable amount of retirement income for the following categories: LINE 39
A) WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST LONG-TERM CARE INSURANCE
VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. Regardless of age, Enter the amount of long-term care insurance premiums. Supporting
enter the taxable amount of retirement income (not to exceed $2,000) reported documentation must be provided.
on your federal return received from The West Virginia Teachers’ Retirement LINE 40
System and/or The West Virginia Public Employees’ Retirement System. Do not IRC 1341 REPAYMENTS
enter more than $2,000. 1099-R must be included with return. Enter the amount of money paid back under IRC 1341. Supporting
B) FEDERAL RETIREMENT. Regardless of age, enter the taxable amount documentation must be provided.
of retirement income (not to exceed $2,000) reported on your federal return If you have received payments in prior years that at the time, appeared
received from Federal Retirement and not already deducted on line 29. Do to be valid by unrestricted right but at a later date, it was determined that
not enter more than $2,000. 1099-R must be included with return. excess payments were made and repayment is now required, then you may
Combined amounts of 32a and 32b MUST NOT EXCEED $2,000. be entitled to an adjustment under IRC 1341. The amount of income repaid
LINE 32 MUST be more than $3000.00 to qualify. Enter the qualifying amount on
ASSETS HELD BY SUBCHAPTER S CORPORATION Schedule M Line 40. For more information, consult federal Publication 525.
A taxpayer who is a shareholder of an S corporation, or member of a limited LINE 41
liability company, engaged in business as a financial organization as defined AUTISM MODIFICATION.
in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a Enter the amount of any qualifying contribution to a qualified trust maintained
modification under §11-21-12k. See TSD 397 for more details. for the benefit of a child with autism (see instructions on page 17).
LINE 33 LINE 42
SOCIAL SECURITY BENEFITS. ABLE ACT
For taxable years beginning on and after January 1, 2020, 35 percent of Achieving a Better Life Experience - Contributions by a designated
the amount of social security benefits received and included in federal beneficiary to an Achieving a Better Life Experience (ABLE) account.
adjusted gross income for the taxable year shall be allowed as a decreasing A retirement savings contribution credit may be claimed for the amount
modification from federal adjusted gross income when determining West of contributions you, as the designated beneficiary of an ABLE account,
Virginia taxable income subject to the tax imposed by this article, subject make before January 1, 2026, to the ABLE account. This modification
to the W. Va. Code §11-21-12(c). The deduction may be claimed only may not exceed $27,490, and contributions by someone other than the
when the federal adjusted gross income of a married couple filing a beneficiary may not exceed $15,000. See IRS Pub. 907, Tax Highlights
joint return does not exceed $100,000, or $50,000 in the case of a single for Persons With Disabilities, for more information.
(including Head of Household, and Widow(er)) individual or a married
individual filing a separate return. A year end summary statement or equivalent document MUST be attached
to avoid processing delays.
LINE 34
ACTIVE DUTY MILITARY PAY. LINE 43
Military income received while you were a member of the National Guard or PBGC MODIFICATION
Armed Forces Reserves called to active duty in support of the contingency Pension Benefit Guaranty Modification - If you retired under
operation as defined in Executive Order 13223 as part of Operation Noble an employer-provided defined benefit plan that terminated
Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation prior to or after retirement and the pension plan is covered by
New Dawn, Operation Inherent Resolve, and any other current or future a guarantor whose maximum benefit guarantee is less than
military operations deemed to be part of the Overseas Contingency the maximum benefit to which you were entitled, you may
Operation (OCO). The President’s memorandum applies to any West be allowed a reducing modification of the difference between
Virginia National Guard and Reserve service members called to active duty (a) the amount you would have received had the plan not terminated and
in support of the OCO, regardless of whether they are deployed overseas or (b) the amount actually received from the guarantor. Failure to provided
stateside. Military orders and W-2 must be included with your return. the information in (a) and (b) so will delay the processing of your return.
22 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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LINE 44 BOX (c) Enter all income (for each spouse, if joint return) that has not
QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME been reported on lines 32 and 34 through 44 of Schedule M, not
You must include a copy of IRS 8996. to exceed $8,000.
BOX (d) Add lines 27 through 31 and 33 for each spouse and enter on
LINE 45 this line.
SENIOR CITIZEN OR DISABILITY DEDUCTION. LINE 45 Subtract BOX (d) from BOX (c) for each. If BOX (d) is larger
Taxpayers MUST be at least age 65 OR certified as permanently and than BOX(c), enter zero on Line 45.
totally disabled during 2020 to receive this deduction. Taxpayers age 65 or
older have to enter their year of birth in the space provided and complete LINE 46
boxes (a) through (d) of the table in order to claim the deduction as a SURVIVING SPOUSE DEDUCTION.
Senior Citizen. Joint income must be divided between spouses with regard The surviving spouse may claim a one-time subtraction from his/her
to their respective percentage of ownership. ONLY THE INCOME OF 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 SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS • The decedent was 65 years of age or older OR was certified as
QUALIFIES FOR THE MODIFICATION. See example below. The permanently and totally disabled prior to his death.
Disability Deduction can be claimed by taxpayers under age 65 who have • The surviving spouse did not remarry before the end of the taxable year.
been medically certified as unable to engage in any substantial gainful • The total deductions from income shown on lines 27 through 31 and
activity due to physical or mental impairment. IF 2020 is the first year of line 45 of Schedule M are less than $8,000.
a medically certified disability, you MUST enclose a 2020 West Virginia This modification is claimed on line 46 of Schedule M. The total of lines
Schedule H or a copy of Federal Schedule R and enter 2020 as the year 45 and 46 cannot exceed $8,000.
the disability began in the space provided. IF the disability deduction has LINE 47
been claimed in prior years AND documentation has been submitted with Add lines 27 through 46 for each column and enter the results here.
prior claims, then only the year that the disability began, entered in the
space provided, is needed to claim the deduction. The Surviving Spouse LINE 48
of a deceased taxpayer may also qualify for a similar modification. See TOTAL SUBTRACTIONS.
line 46 instructions for more information. Add Columns A and B from line 47. Enter here and on line 3 of Form IT-140.
EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION
John Doe, age 69, and Mary Doe, age 65, file a joint tax return. In 2020, they received the following income.
John Mary
West Virginia Police Retirement 7,000 0
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 32 through 44. He enters the maximum amount of $8000 in column(c) of line 45.
2. Mrs. Doe’s total income is $13,000. She claims no deductions on lines 32 through 44 and enters the maximum amount of $8000 in column(c) , of line 45.
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) of line 45.
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) of line 45.
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 of line 45 and Mrs. Doe enters $7,500 in column B of line 45.
(a) Year of birth (b) Year of (c) Income not included in (d) Add lines 27 through 31
(65 or older) disability lines 32 to 44
45. (NOT TO EXCEED $8000) Subtract line 45 column (d) from (c) (If less than zero, enter zero)
You 1949 8000 .00 7500 .00 500 .00
Spouse 1953 8000 .00 500 .00 45 7500 .00
WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET
INSTRUCTIONS
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.
WORKSHEET
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 fi ling 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
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 23
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INCREASING FEDERAL ADJUSTED GROSS INCOME LINE 52
(ADDITIONS TO INCOME) LUMP SUM PENSION DISTRIBUTIONS.
LINE 49 Enter the amount of any qualifying 402(e) lump sum distributions not
INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS. included in your federal adjusted gross income that was separately
Enter amount of any interest or dividend income (received by or credited reported and taxed on federal Form 4972.
to you during the taxable year) on bonds or securities of any United States LINE 53
authority, commission or instrumentality which the laws of the United OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED
States exempt from federal income tax but not from state income tax. GROSS INCOME BUT SUBJECT TO STATE TAX.
LINE 50 West Virginia income tax is based on federal adjusted gross income.
INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS However, certain income must be added back. For example; income deducted
(OTHER THAN WEST VIRGINIA). under Section 199 of the Internal Revenue Code. Enclose Schedule K-1(s).
Enter the amount of any interest or dividend income on state and local LINE 54
bonds (other than West Virginia and its political subdivisions) received WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN
by or credited to you. NOT USED FOR PAYMENT OF QUALIFYING EXPENSES.
LINE 51 Enter the basis amount in a withdrawal from a West Virginia Prepaid
INTEREST ON MONEY BORROWED TO PURCHASE BONDS Tuition/ SMART529 TMSavings Plan which was spent for OTHER than
EARNING EXEMPT WEST VIRGINIA INCOME. qualifying expenses, if a deduction was previously taken.
Enter the amount of any interest deducted, as a business expense or LINE 55
otherwise, from your federal adjusted gross income in connection with
money borrowed to purchase or carry bonds or securities, the income from ABLE ACT ADDITIONS
which is exempt from West Virginia income tax.
LINE 56
TOTAL ADDITIONS.
Add lines 49 through 55. Enter the result here and on line 2 of Form IT-140.
SCHEDULE A INSTRUCTIONS
FORM IS ON PAGES 11 & 12
RESIDENTS OF KENTUCKY, MARYLAND, OHIO, LINE 5
PENNSYLVANIA AND VIRGINIA – If your only source of income is SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS.
from wages and salaries, you will only need to complete part II of Schedule A.
Note: RESIDENTS OF PENNSYLVANIA AND VIRGINIA – If you Column A Enter the total amount of taxable social security and railroad
were a domiciliary resident of Pennsylvania or Virginia and spent more than retirement benefits reported on your federal return.
183 days in West Virginia, you are also considered a resident of West Virginia Column B Enter the amount of taxable social security benefits received
and must file Form IT-140 as a resident of West Virginia. during your period of West Virginia residency.
Column C Do NOT enter any amount received while you were a
MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES - If nonresident of West Virginia.
your domicile is outside West Virginia but you were present in West Virginia LINE 6
in compliance with military orders, and if your only source of income is from REFUNDS OF STATE AND LOCAL INCOME TAXES
wages and salaries, you will only need to complete Part II of Schedule A.
LINE 1 Column A Enter total taxable state and local income tax refunds
WAGES SALARIES, AND TIPS reported on your federal income tax return.
Column B Enter the amount received during your period of West
Column A Enter total wages, salaries, tips and other employee Virginia residency.
compensation reported on your federal income tax return. Column C Do not enter any refunds received during the period you
Column B Enter the amount received during your period of West were a nonresident of West Virginia.
Virginia residency. LINE 7
Column C Enter the amount received from West Virginia source(s)
while you were a nonresident of West Virginia. ALIMONY RECEIVED
LINE 2 AND 3 Column A Enter total alimony received as reported on your federal
INTEREST AND DIVIDEND INCOME income tax return.
Column A Enter total interest and dividend income reported on your Column B Enter the amount received during your period of West
federal income tax return. Virginia residency.
Column B Enter the amount received during your period of West Column C Do not enter any alimony received while you were a
Virginia residency. nonresident of West Virginia.
Column C Enter the amount received from a business, trade, profession LINE 8
or occupation carried on in West Virginia while you were a BUSINESS INCOME (include business profit or loss and income from
nonresident of West Virginia. rents, royalties, partnerships, estates, trusts, and S corporations)
LINE 4 Column A Enter the total amount of ALL business income reported on
IRA’S, PENSIONS, AND ANNUITIES your federal income tax return.
Column A Enter the total taxable amount of pensions and annuities Column B Enter the amount received during your period of West
reported on your federal return. Virginia residency.
Column B Enter the taxable amount of any pensions and annuities Column C Enter any amount derived from West Virginia source(s)
received during your period of West Virginia residency while you were a nonresident of West Virginia.
Column C Enter income from pensions and annuities derived from or BUSINESS CONDUCTED IN WEST VIRGINIA
connected with West Virginia sources. Pension and annuity A business, trade, profession, or occupation (not including personal
income received by a nonresident is NOT subject to West services as an employee) is considered to be conducted in West Virginia
Virginia tax unless the annuity is employed or used as an asset if you maintain, operate, or occupy desk space, an office, a shop, a store,
in a business, trade, profession, or occupation in West Virginia. 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.
24 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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BUSINESS CONDUCTED WITHIN Virginia must be allocated for West Virginia purposes. Gains or losses
AND WITHOUT WEST VIRGINIA from the sale or disposition of real property are not subject to allocation.
If, while a nonresident, a business, trade or profession is conducted within In all cases, use the federal basis of property for computing capital gains
and without West Virginia and your accounts clearly reflect income or losses.
from West Virginia operations, enter the net profit or loss from business LINE 10
conducted within West Virginia on line 8, Column C. SUPPLEMENTAL GAINS OR LOSSES
RENT & ROYALTY INCOME Column A Enter the total of any other gains or losses from the sale or
As a nonresident, enter in Column C any rents and royalties from: exchange of non-capital assets used in a trade or business
• Real property located in West Virginia, whether or not the property is reported on your federal return.
used in connection with a business; Column B Enter any substantial gain or loss which occurred during
your period of West Virginia residency.
• Tangible personal property not used in business if such property is Column C Compute the amount to be reported in this column by
located in West Virginia; and applying the federal provisions for determining gains or
• Tangible and intangible personal property used in or connected with a losses from sale or exchange of other than capital assets to
business, trade, profession, or occupation conducted in West Virginia. your West Virginia transactions.
If a business is conducted both within West Virginia and from sources Non-capital transactions from West Virginia sources are those transactions
outside West Virginia, attach your method of allocation on a separate from your federal return pertaining to property used in connection with
sheet. a business, trade, profession, or occupation carried on in West Virginia.
Do not allocate income from real property. Real property must be Also included is your share of any non-capital gains or losses from a
included in its entirety. Real property located outside West Virginia must partnership of which you are a member, from an estate or trust of which
be excluded. you are a beneficiary or from an electing West Virginia S corporation
Report in Column C your share of rent and royalty income from a of which you are a shareholder. Use the federal adjusted basis of your
partnership of which you are a member shown on Form WV PTE-100 property in all computations.
or from an estate or trust of which you are a beneficiary shown on Form LINE 11
IT-141. FARM INCOME OR LOSS
PARTNERSHIPS Column A Enter the total amount reported on your federal return.
As a nonresident, enter in Column C your distributive share of partnership Column B Enter the amount that represents farm income or loss during
income from Form NRW-2, Schedule K-1, or Form WV PTE-100. your period of West Virginia residency.
Column C Enter the amount that represents income or loss from farming
S CORPORATION SHAREHOLDERS activity in West Virginia while you were a nonresident of
As a nonresident, enter in Column C your pro rata share of income or West Virginia.
loss from an electing West Virginia S corporation from Form NRW-2, LINE 12
Schedule K-1, or Form WV PTE-100 UNEMPLOYMENT COMPENSATION
ESTATES & TRUSTS Column A Enter the total amount reported on your federal return.
Enter in Columns B and C your share of estate or trust income as a part- Column B Enter the amount received during your period of West
year resident or a nonresident from West Virginia source(s) obtained from Virginia residency.
information provided by the fiduciary shown on Form NRW-2, Schedule Column C Enter the amount received while a nonresident but derived
K-1, or Form IT-141. or resulting from employment in West Virginia.
PASSIVE ACTIVITY LOSS LIMITATIONS LINE 13
OTHER INCOME
A nonresident must recompute any deduction taken on the federal return
for passive activity losses to determine the amounts that would be allowed Column A Enter the total of other income reported on your federal
if federal adjusted gross income took into account only those items of return. Identify each source in the space provided. Enclose
income, gain, loss, or deduction derived from or connected with West additional statements if necessary.
Virginia source(s). Column B Enter the amount received during your period of West
Virginia residency.
LINE 9 Column C Enter the amount derived from or connected with West
CAPITAL GAINS OR LOSSES Virginia sources and received while you were a nonresident
Column A Enter the total amount of capital gain or loss from the sale or of West Virginia.
exchange of property, including securities reported on your NOTE: If you have special accrual income, it should be included in
federal return. Columns A and B of this line. See page 16 for more information regarding
Column B Enter any capital gain or loss which occurred during your special accruals.
period of West Virginia residency. LINE 14
Column C Compute the amount to be reported as capital gain or loss TOTAL INCOME
from West Virginia sources in accordance with federal
provisions for determining capital gains or losses and Add lines 1 through 13 of each column and enter the result on this line.
deductions for capital loss carryover from West Virginia LINE 15 THROUGH 20
sources to the extent included in computing your federal ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED
adjusted gross income and enter in this column.
Capital transactions from West Virginia sources include capital gains or GROSS INCOME
losses derived from real or tangible property located within West Virginia Column A Enter the adjustments to income reported on Federal Form
whether or not the property is connected with a business or trade and 1040 .
capital gains or losses from stocks, bonds, and other intangible personal Column B Enter any adjustments incurred during your period of West
property used in or connected with a business, trade, profession, or Virginia residency.
occupation carried on in West Virginia. Also include your share of any Column C Enter any adjustments connected with income from West
capital gain or loss derived from West Virginia sources from a partnership Virginia sources while you were a nonresident of West Virginia.
of which you are a member, from an estate or trust of which you are The amount shown in Column A for any adjustments must be the same
a beneficiary or from an electing West Virginia S corporation of which as reported on the federal return. The adjustments should be allocated for
you are a shareholder. Any capital gains or losses from business property Column B and Column C as described above.
(other than real property) of a business conducted both in and out of West
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 25
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LINE 21 LINE 24
OTHER ADJUSTMENTS INCLUDED IN FEDERAL WEST VIRGINIA INCOME.
ADJUSTED GROSS INCOME Add Column B and Column C of line 23 and enter the total here.
Column A Enter the adjustments to income reported on Federal Form LINE 25
1040. These adjustments include: INCOME SUBJECT TO WEST VIRGINIA STATE TAX BUT
• Moving expenses for members of the Armed Services EXEMPT FROM FEDERAL TAX.
• Alimony paid
• Certain business expenses of reservists, performing Enter any income subject to West Virginia tax but not included in federal
artists, and fee-basis government officials. adjusted gross income. This income will be shown as an addition to
• Health savings account deduction federal adjusted gross income on Schedule M.
• Student loan interest deduction LINE 26
• and other deductions.
Column B Enter any adjustments incurred during your period of West TOTAL WEST VIRGINIA INCOME.
Virginia residency. Add the amounts shown on lines 24 and 25 and enter the total here and on
Column C Enter any adjustments connected with income from West line 2 of the Nonresident/Part-Year Resident Tax Calculation worksheet
Virginia sources while you were a nonresident of West on page 12.
Virginia.
The amount shown in Column A for any adjustments must be the same SCHEDULE A, PARTS I AND II
as reported on the federal return. The adjustments should be allocated for
Column B and Column C as described above. PART I: NONRESIDENT/PART-YEAR RESIDENT TAX
Include in Column B only the portion of alimony adjusted attributable to CALCULATION – Complete lines 1-4 and enter result on IT-140, line 8.
the period of West Virginia residency. PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS
LINE 22 OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY
TOTAL ADJUSTMENTS. MEMBERS – Complete Part II only if you were a resident of
Enter the total of all adjustments from lines 15 through 21 for each column. Kentucky, Maryland, Ohio, Pennsylvania, or Virginia or you were
Active Military personnel stationed in West Virginia and your
LINE 23
ADJUSTED GROSS INCOME. domicile is outside West Virginia.
Subtract line 22 from line 14 in each column. Enter the result on this line.
SCHEDULE E INSTRUCTIONS
FORM IS ON PAGE 8.
RESIDENTS agreements, West Virginia residents cannot claim the Schedule E credit
Subject to certain limitations, a West Virginia resident may be eligible to if the credit claimed is for state income taxes paid on wage and salary
claim a credit for income taxes paid to another state. The purpose of this or unemployment compensation income earned in Kentucky, Maryland,
credit is to prevent dual taxation of such income. Ohio, Pennsylvania, or Virginia. However, taxes paid on income derived
from sources other than wage and salary or unemployment compensation
Note: Income from “guaranteed payments” shown on a W-2 as wages but income is permitted as a Schedule E credit.
taxed as business income on the Ohio income tax return qualifies for the
Schedule E credit. See Publication TSD-422 for additional information. You may claim credit on your West Virginia Resident Income Tax Return
for state income tax paid, as a nonresident, to ONLY the following states:
PART-YEAR RESIDENTS Alabama Illinois Missouri Oregon
Part-year residents may only claim credit for taxes paid to another state Arizona Indiana Montana Rhode Island
during their period of West Virginia residency. Arkansas Iowa Nebraska South Carolina
California Kansas New Hampshire Utah
NONRESIDENTS Colorado Louisiana New Jersey Vermont
Nonresidents are not entitled to a Schedule E credit under any circumstances. Connecticut Maine New Mexico Wisconsin
Delaware Massachusetts New York
LIMITATIONS Georgia Michigan North Carolina District of
Columbia
The amount of a Schedule E credit is subject to the following limitations: Hawaii Minnesota North Dakota
• The credit cannot exceed the amount of tax payable to the other state on Idaho Mississippi Oklahoma
income also subject to West Virginia tax. This is the amount of income **NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE ANY TIME**
tax computed on the nonresident return filed with the other state.
• The credit cannot exceed the percentage of the West Virginia tax LINE 1
determined by dividing the portion of the taxpayer’s West Virginia Enter the tax imposed by the state of nonresidence on income also taxed
income subject to taxation in another state by the total amount of the by this state. Do not use the amount of any tax which may have been
taxpayer’s West Virginia income. withheld from your wages; this does not represent the actual tax paid to
• 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 the other state. Do not include the amount of any interest, additions to tax,
other state was excluded from the taxpayer’s West Virginia income. or other penalty which may have been paid with respect to such tax.
A separate Schedule E must be completed and attached for each state LINE 2
for which you are claiming a credit. Enter the West Virginia total income tax shown on line 8 of Form IT-140.
You must maintain a copy of the other state tax return in your files. LINE 3
This credit is not allowed for income tax imposed by a city, township, Enter the net income from the state that is included in your West Virginia
borough, or any political subdivision of a state or any other country. total income.
Local or municipal fees cannot be claimed. Due to existing reciprocal
26 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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LINE 4 SPECIAL INSTRUCTIONS FOR WEST VIRGINIA
Enter total West Virginia income. NOTE: Residents – enter the amount RESIDENTS REGARDING THE FOLLOWING STATES:
shown on line 4, Form IT-140. Part-year residents – enter the amount • Kentucky
shown on IT-140 Schedule A, line 26. • Maryland
• Ohio
LINE 5 • Pennsylvania
LIMITATION OF CREDIT. • Virginia
Multiply line 2 by line 3 and divide the result by line 4. KENTUCKY, MARYLAND, OR OHIO
LINE 6 If your income during 2020 was from wages and/or salaries only, you
ALTERNATIVE WEST VIRGINIA TAXABLE INCOME. may not claim a Schedule E credit. In order to receive a refund of the
Residents — Subtract line 3 from line 7, Form IT-140. erroneously withheld tax, you must file a return with the state in which
Part-year residents — Subtract line 3 from line 4. 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
LINE 7 completing Schedule E. You must maintain a copy of the other state tax
ALTERNATIVE WEST VIRGINIA INCOME TAX. return in your files.
Apply the Tax Rate Schedule to the amount shown on line 6.
PENNSYLVANIA OR VIRGINIA
LINE 8
LIMITATION OF CREDIT. If your income during 2020 was from wages and/or salaries only, you
may not claim a Schedule E credit. In order to receive a refund of the
Subtract line 7 from line 2. erroneously withheld tax, you must file a return with these states. If you
LINE 9 spent more than 183 days in one of these states and are considered an
MAXIMUM CREDIT. actual resident for tax purposes, or, if you had income from a source other
Line 2 minus the sum of lines 2 through 15 of the Tax Credit Recap Schedule. than wages and/or salaries, you are allowed credit for income taxes paid to
the Commonwealth of Pennsylvania or Virginia by completing Schedule
LINE 10 E. You must maintain a copy of the other state tax return in your files.
TOTAL CREDIT.
(THE SMALLEST OF LINES 1, 2, 5, 8, OR 9). Enter amount here and on SPECIAL NOTE: You may be relieved from having another state’s
line 1 of the Tax Credit Recap Schedule. income tax withheld from your wages. Contact your employer or the other
state’s taxing authority for additional information.
FORM IT-210 INSTRUCTIONS
FORM IS ON PAGES 43 & 44
WHO MUST PAY THE UNDERPAYMENT PENALTY? SPECIAL RULES FOR FARMERS
You may be charged a penalty if you did not have enough West Virginia If at least two-thirds of your gross income for 2020 was from farming
state income tax withheld from your income or pay enough estimated tax sources, the following special rules apply:
by any of the due dates. This may be true even if you are due a refund when 1. You are only required to make one payment for the taxable year (due
you file your return. The penalty is computed separately for each due date January 15, 2021).
(quarter). You may owe a penalty for an earlier due date (quarter) even 2. The amount of estimated tax required to be paid (line 6) is sixty-six and
if you make large enough payments later to make up the underpayment. two-thirds percent (66 ⅔%) instead of ninety percent (90%).
You may owe the penalty if you did not pay at least the smaller of: 3. If you fail to pay your estimated tax by January 15, but you file your
1. 90% of your 2020 tax liability; or return and pay the tax due on or before the first day of March, 2021,
2. 100% of your 2019 tax liability (if you filed a 2019 return that covered no penalty is due.
a full 12 months). Mark box 10 in PART I and complete PART III or only column (d) of
EXCEPTIONS TO THE PENALTY PART IV to figure your penalty. Be sure to use .02277 instead of .05376
when calculating line 6 of PART III. When using PART IV, carry the
You will not have to pay any penalty if either of these exceptions apply: entire figure shown on line 8 of PART I to column (d), line 1.
1. You had no tax liability for 2019 and meet ALL of the following
conditions: WAIVER OF PENALTY
• your 2019 tax return was (or would have been had you been required If you are subject to underpayment penalty, all or part of the penalty will
to file) for a taxable year of twelve months; be waived if the West Virginia State Tax Department determines that:
• you were a citizen or resident of the United States throughout the 1. The penalty was caused by reason of casualty or disaster;
preceding taxable year; 2. The penalty was caused by unusual circumstances which makes
• your tax liability for 2020 is less than $5,000. imposing the penalty unfair or inequitable.
2. The total tax shown on your 2020 return minus the tax you paid through
West Virginia withholding is less than $600. To determine if you meet To request a waiver of the penalty, check the box for line 9 in PART I and
this exception, complete lines 1 through 5, PART I. If you meet this enclose a signed statement explaining the reasons you believe the penalty
exception, you do not have to file Form IT-210. should be waived (see page 47 of the return). If you have documentation
substantiating your statement, enclose a copy. The Department will notify
If you file your tax return and pay any tax due on or before February 1, you if your request for waiver is not approved.
2021, no fourth quarter penalty is due. Include the tax paid with your
return in column (d) of line 2, PART IV; this will result in no penalty due
for the January 15, 2021 installment.
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 27
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PART I - FOR ALL FILERS COMPLETE LINES 12 THROUGH 19 FOR EACH COLUMN
LINE 1 BEFORE MOVING TO THE NEXT COLUMN.
LINE 12
Enter the amount from line 8 of Form IT-140. REQUIRED PAYMENTS.
LINE 2 Multiply the amount on line 10 by the factor on line 11.
Add the amounts shown on lines 9, 17, 18, and line 19 of Form IT-140. LINE 13
LINE 3 PREVIOUS REQUIRED INSTALLMENTS.
Subtract line 2 from line 1 and enter the result. Add the amounts from line 19 of all previous columns and enter the sum.
LINE 4 LINE 14
Enter the amount of withholding tax shown on line 15 of Form IT-140. ANNUALIZED INSTALLMENT.
LINE 5 Subtract line 13 from line 12. If less than zero, enter zero.
Subtract line 4 from line 3 and enter the result. If line 5 is less than $600, LINE 15
you are not subject to the penalty and need not file form IT-210. Enter one-fourth of line 8, Part I, of Form IT-210 in each column.
LINE 6 LINE 16
Multiply line 3 by ninety percent (90%) and enter the result. If you are a Enter the amount from line 18 of the previous column of this worksheet.
qualified farmer, multiply line 3 by sixty-six and two-thirds percent⅔(66 %). LINE 17
LINE 7 Add lines 15 and 16 and enter the total.
Enter your tax after credits from your 2019 West Virginia return. Your tax LINE 18
after credits will be line 8 reduced by lines 9, 18, 19 and 20 of Form IT-140.
Subtract line 14 from line 17. If less than zero, enter zero.
LINE 8
LINE 19
Compare the amounts shown on lines 6 and 7. If line 7 is zero and line 3 REQUIRED INSTALLMENT.
is more than $5,000, enter the amount shown on line 6. Otherwise, enter
the smaller of line 6 or line 7. Compare lines 14 and 17 and enter the smaller figure here and on line 1,
PART IV of Form IT-210.
PART II - Aඇඇඎൺඅංඓൾൽ ඇർඈආൾ I Wඈඋඌඁൾൾඍ ඇඌඍඋඎർඍංඈඇඌ I
PART III - SHORT METHOD
LINE 1
TOTAL INCOME. You may use the short method to figure your penalty only if:
Compute your total income through the period indicated at the top of each 1. You made no estimated tax payments (or your only payments were
column, including any adjustments to income includible in your federal West Virginia income tax withheld); or
adjusted gross income. 2. You paid estimated tax and the payments were made in four equal
LINE 3 installments on the due dates.
ANNUALIZED INCOME. NOTE: If any of your payments were made earlier than the due date, you
Multiply the amount on line 1 by the annualization factors on line 2. may use the short method to calculate your penalty; however, using the short
LINE 4 method may cause you to pay a higher penalty (if the payments were only a
WEST VIRGINIA MODIFICATIONS TO INCOME. few days early, the difference is likely to be very small).
Enter the full amount in each column of any modification to federal You may NOT use the short method if:
adjusted gross income which would be allowed on your 2020 West 1. You made any estimated tax payments late; or
Virginia Personal Income Tax Return. Do not annualize this line. Be sure 2. You checked the box on line 11 PART I, or used PART II (Annualized
to show any negative figures. Income Worksheet).
LINE 5 If you can use the short method, complete lines 1 through 5 to compute your
WEST VIRGINIA INCOME. total underpayment for the year and lines 6 through 8 to compute your penalty
Combine lines 3 and 4; annualized income plus or minus modifications. due. If you checked the box for line 10 in PART I, because you are a farmer,
the figure to use on line 6 is .02277 instead of .05376
LINE 6
EXEMPTION ALLOWANCE. PART IV - REGULAR METHOD
Multiply the number of exemptions you are allowed to claim by $2,000; if Use the regular method to compute your penalty if you are not eligible to use
you must claim zero exemptions, enter $500 on this line. the short method.
LINE 7
ANNUALIZED TAXABLE INCOME. SECTION A – COMPUTE YOUR UNDERPAYMENT
Subtract line 6 from line 5. LINE 1
LINE 8 Enter in columns (a) through (d) the amount of your required installment for
TAX. the due date shown in each column heading. For most taxpayers, this is the
Compute the tax on the taxable income shown on line 7. Use the tax tables amount shown on line 8 of PART I divided by four. If you used PART II,
or rate schedules to calculate your tax. If you are filing as a nonresident/ enter the amounts from line 19 of the Annualized Income Worksheet in the
part-year resident, multiply the tax figure already calculated by the ratio appropriate columns.
of your West Virginia income to your federal income. LINE 2
LINE 9 Due to the Coronavirus (COVID-19) pandemic, the due date of
CREDITS AGAINST TAX. the first and second quarter estimated payments were extended
Show any credits against your West Virginia tax liability except West to July 15, 2020. Please read the following instructions carefully.
Virginia income tax withheld and estimated tax payments. Enter the estimated tax payments you made plus any West Virginia
LINE 10 income tax withheld from your income.
TAX AFTER CREDITS. In column (a), enter all credit carried over from your 2019 return, any
Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero. withholding earned April 15, 2020, and any estimated tax payments you
28 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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made by July 15, 2020, for the 2020 tax year. 1. Show the West Virginia withholding tax attributable to each regular
In column (b), enter only the withholding earned between April 15 and June installment due date; do not list the withholding attributable on or after
15, 2020. January 1, 2021.
2. Any balance due paid on or before April 15, 2021 with your personal
In column (c), enter withholding earned between June 15, and September 15, income tax return is considered a payment and should be listed on line
2020 and any estimated payments you made after July 15 and on or before 2, column (d). For the payment date, use the date you file your return, or
September 15, 2020. April 15, 2021, whichever is earlier.
In column (d), enter withholding earned and estimated payments you made Chart of Total Days Per Rate Period
after September 15 and on or before January 15, 2021.
When calculating your payment dates and the amounts to enter on line 2 of Rate Period Line 10
each column, apply the following rules: (a) 274
1. For West Virginia income tax withheld, you are considered to have (b) 274
paid one-fourth of these amounts on each payment due date, unless you (c) 212
check the box on line 11 in Part I and show otherwise. (d) 90
2. Include in your estimated tax payments any overpayment from your
2019 West Virginia tax return that you elected to apply to your 2020 For example, if you have an underpayment on line 8, column (a), you
estimated tax. If you filed your return by the due date (including would enter 274 in column (a) of line 10.
extensions), treat the overpayment as a payment made on April 15, The following line-by-line instructions apply only to column (a) of
2020. Section B. If there is an underpayment shown in any other column on line
3. If you file your return and pay the tax due on or before February 1, 8, complete lines 10 and 12 in a similar fashion.
2021, include the tax you pay with your return in column (d) of line 2.
In this case, you will not owe a penalty for the payment due January LINE 10
15, 2021. Enter in column (a) the total number of days from July 15, 2020 to the date
LINE 3 of the first payment. If no payments enter 274.
Enter any overpayment from the previous column on line 3. LINE 11
LINE 4 The daily penalty rate is equal to the annual interest rate applied to tax
underpayments divided by 365. The annual interest rate for underpayments
Add lines 2 and 3 in each column and enter the result on line 4. is nine and one quarter percent (9.25%) for 2020, resulting in a daily rate
LINE 5 of .000253.
Add lines 7 and 8 from the previous column and enter the result in each column. LINE 12
LINE 6 Make the computation requested and enter the result. Note that the
Subtract line 5 from line 4 in each column and enter the result on line 6. If computation calls for the “underpayment on line 8”. The amount to use as
line 5 is equal to or more than line 4 in any column, enter zero on line 6 in the “underpayment” depends on whether or not a payment is listed.
that column. If there is a payment – if the payment is more than the underpayment,
apply only an amount equal to the underpayment and apply the remainder
LINE 7 to the tax due for the next quarter. If the payment is less than your
Subtract line 4 from line 5 for any column where line 5 is more than line 4; underpayment, the penalty for the remaining underpayment will require a
otherwise, enter zero. separate computation. Use a separate sheet of paper to show any additional
LINE 8 computations.
Subtract line 6 from line 1 for any column where line 1 is more than line 6; If there are no payments – the “underpayment” is the entire amount
otherwise, enter zero. If line 8 is zero for all payment periods, you do not owe shown on line 8.
a penalty. However, if you checked any box in PART I, you must file Form The following conditions determine if additional computations are
IT-210 with your return. needed for Column (a):
LINE 9 The first payment was enough to reduce the underpayment to zero. There
are no further computations for column (a).
Subtract line 1 from line 6 for any column for which line 6 is more than line
1; otherwise, enter zero. Be sure to enter the amount from line 9 on line 3 of No payments. Only one computation is needed. The penalty for column (a)
the next column. is line 8 multiplied by the number of days until April 15, 2021 multiplied
by line 11.
SECTION B – COMPUTE YOUR PENALTY The payment did not reduce the underpayment to zero. Compute the
CAUTION: Read the following instructions before completing Section B. penalty on the remaining underpayment on a separate sheet of paper. If
Compute the penalty by applying the appropriate rate against each additional payments apply, reduce the underpayment for each installment
underpayment on line 8. The penalty is computed for the number of days that and compute the penalty on the remainder of tax due until paid or April
the underpayment remains unpaid. 15, 2021, whichever is earlier.
The annual rate is nine and one quarter percent (9.25%) for 2020. The resultant Enter the total penalty calculation on line 12 and proceed to the next
daily rate of 0.000253 is applied to all underpayments. column.
Use line 10 to compute the number of days the underpayment remains unpaid. Columns (b) through (d)
Use line 12 to compute the actual penalty amount by applying the daily rate of To complete columns (b) through (d), use the same procedures as for
0.000253 to the underpayment for the number of days it was unpaid. column (a). However, apply only those payments in each column which
Each payment must be applied to the oldest outstanding underpayment. It have not been used in a previous column.
does not matter if you designate a payment for a later period. For example, if LINE 13
you have an underpayment for September 15 installment period, the payment Add all figures from line 12. Enter the sum on line 13 and on the
you make January 15, 2021 will first be applied to pay off the September 15 appropriate PENALTY DUE line of your personal income tax return.
underpayment; any remaining portion of the payment will be applied to the
January 15 installment.
Also, apply the following rules:
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 29
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SENIOR CITIZENS TAX CREDIT INFORMATION
If you recently received a WV SCTC-1 in the mail from the West Virginia State Tax Department 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 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 (i.e. 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 III of Form SCTC-1 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-1. 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 $19,140 3 $32,580
2 $25,860 4 $39,300
**FOR EACH ADDITIONAL PERSON, ADD $6,720
If you meet all of the required criteria as previously listed, you may claim this refundable credit by completing the West Virginia income tax return
(Form IT-140).
INSTRUCTIONS
If you are required to file a federal return:
1. Complete Part I of Form SCTC-1 by entering your social security number, your spouse’s social security number (if filing jointly) and
the number of people living in your household.
2. List Allowable Credit amount from Line 2, Part II of Form SCTC-1 on Form IT-140 (pages 1 & 2 or 45 & 46), line 18.
3. Complete your West Virginia return according to the instructions given in this booklet.
4. Be sure to submit Form SCTC-1 with your completed West Virginia return (Form IT-140). Failure to do so may result in denial of
the credit.
If you are NOT required to file a federal return:
1. Enter your social security number, your spouse’s social security number (if filing jointly) and the number of people living in your
household on Part I of Form SCTC-1.
2. Complete the top portion of Form IT-140 (pages 1 & 2 or 45 & 46) with your and your spouse’s (if filing jointly) social security
numbers, names, and address, filing status, and exemptions.
3. Enter the household income as determined in Part III of Form SCTC-1 on line 1 of Form IT-140.
4. Enter the amount of allowable credit from Part II of Form SCTC-1 on lines 18, 21, 23, and 26 of Form IT-140.
5. Sign and date your return and mail both pages of Form IT-140 AND Form SCTC-1 to the address for “Refund” shown beneath the
signature lines of Form IT-140.
30 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2020 FAMILY TAX CREDIT TABLES
Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly
1 2 3 4
Modified Federal Family Modified Federal Family Modified Federal Family Modified Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $12,760 100.00% $0 $17,240 100.00% $0 $21,720 100.00% $0 $26,200 100.00%
$12,760 $13,060 90.00% $17,240 $17,540 90.00% $21,720 $22,020 90.00% $26,200 $26,500 90.00%
$13,060 $13,360 80.00% $17,540 $17,840 80.00% $22,020 $22,320 80.00% $26,500 $26,800 80.00%
Number of Family $13,360 $13,660 70.00% $17,840 $18,140 70.00% $22,320 $22,620 70.00% $26,800 $27,100 70.00%
Members in
Household $13,660 $13,960 60.00% $18,140 $18,440 60.00% $22,620 $22,920 60.00% $27,100 $27,400 60.00%
$13,960 $14,260 50.00% $18,440 $18,740 50.00% $22,920 $23,220 50.00% $27,400 $27,700 50.00%
$14,260 $14,560 40.00% $18,740 $19,040 40.00% $23,220 $23,520 40.00% $27,700 $28,000 40.00%
$14,560 $14,860 30.00% $19,040 $19,340 30.00% $23,520 $23,820 30.00% $28,000 $28,300 30.00%
$14,860 $15,160 20.00% $19,340 $19,640 20.00% $23,820 $24,120 20.00% $28,300 $28,600 20.00%
$15,160 $15,460 10.00% $19,640 $19,940 10.00% $24,120 $24,420 10.00% $28,600 $28,900 10.00%
$15,460 0.00% $19,940 0.00% $24,420 0.00% $28,900 0.00%
5 6 7 8 or More
Modified Federal Family Modified Federal Family Modified Federal Family Modified Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $30,680 100.0% $0 $35,160 100.0% $0 $39,640 100.0% $0 $44,120 100.0%
$30,680 $30,980 90.0% $35,160 $35,460 90.0% $39,640 $39,940 90.0% $44,120 $44,420 90.0%
$30,980 $31,280 80.0% $35,460 $35,760 80.0% $39,940 $40,240 80.0% $44,420 $44,720 80.0%
$31,280 $31,580 70.0% $35,760 $36,060 70.0% $40,240 $40,540 70.0% $44,720 $45,020 70.0%
$31,580 $31,880 60.0% $36,060 $36,360 60.0% $40,540 $40,840 60.0% $45,020 $45,320 60.0%
$31,880 $32,180 50.0% $36,360 $36,660 50.0% $40,840 $41,140 50.0% $45,320 $45,620 50.0%
$32,180 $32,480 40.0% $36,660 $36,960 40.0% $41,140 $41,440 40.0% $45,620 $45,920 40.0%
$32,480 $32,780 30.0% $36,960 $37,260 30.0% $41,440 $41,740 30.0% $45,920 $46,220 30.0%
$32,780 $33,080 20.0% $37,260 $37,560 20.0% $41,740 $42,040 20.0% $46,220 $46,520 20.0%
$33,080 $33,380 10.0% $37,560 $37,860 10.0% $42,040 $42,340 10.0% $46,520 $46,820 10.0%
$33,380 0.0% $37,860 0.0% $42,340 0.0% $46,820 0.0%
Married Filing Separately
1 2 3 4
Modified Federal Family Modified Federal Family Modified Federal Family Modified Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $6,380 100.0% $0 $8,620 100.0% $0 $10,860 100.0% $0 $13,100 100.0%
$6,380 $6,530 90.0% $8,620 $8,770 90.0% $10,860 $11,010 90.0% $13,100 $13,250 90.0%
$6,530 $6,680 80.0% $8,770 $8,920 80.0% $11,010 $11,160 80.0% $13,250 $13,400 80.0%
Number of Family $6,680 $6,830 70.0% $8,920 $9,070 70.0% $11,160 $11,310 70.0% $13,400 $13,550 70.0%
Members in $6,830 $6,980 60.0% $9,070 $9,220 60.0% $11,310 $11,460 60.0% $13,550 $13,700 60.0%
Household
$6,980 $7,130 50.0% $9,220 $9,370 50.0% $11,460 $11,610 50.0% $13,700 $13,850 50.0%
$7,130 $7,280 40.0% $9,370 $9,520 40.0% $11,610 $11,760 40.0% $13,850 $14,000 40.0%
$7,280 $7,430 30.0% $9,520 $9,670 30.0% $11,760 $11,910 30.0% $14,000 $14,150 30.0%
$7,430 $7,580 20.0% $9,670 $9,820 20.0% $11,910 $12,060 20.0% $14,150 $14,300 20.0%
$7,580 $7,730 10.0% $9,820 $9,970 10.0% $12,060 $12,210 10.0% $14,300 $14,450 10.0%
$7,730 0.0% $9,970 0.0% $12,210 0.0% $14,450 0.0%
5 6 7 8 or More
Modified Federal Family Modified Federal Family Modified Federal Family Modified Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $15,340 100.0% $0 $17,580 100.0% $0 $19,820 100.0% $0 $22,060 100.0%
$15,340 $15,490 90.0% $17,580 $17,730 90.0% $19,820 $19,970 90.0% $22,060 $22,210 90.0%
$15,490 $15,640 80.0% $17,730 $17,880 80.0% $19,970 $20,120 80.0% $22,210 $22,360 80.0%
$15,640 $15,790 70.0% $17,880 $18,030 70.0% $20,120 $20,270 70.0% $22,360 $22,510 70.0%
$15,790 $15,940 60.0% $18,030 $18,180 60.0% $20,270 $20,420 60.0% $22,510 $22,660 60.0%
$15,940 $16,090 50.0% $18,180 $18,330 50.0% $20,420 $20,570 50.0% $22,660 $22,810 50.0%
$16,090 $16,240 40.0% $18,330 $18,480 40.0% $20,570 $20,720 40.0% $22,810 $22,960 40.0%
$16,240 $16,390 30.0% $18,480 $18,630 30.0% $20,720 $20,870 30.0% $22,960 $23,110 30.0%
$16,390 $16,540 20.0% $18,630 $18,780 20.0% $20,870 $21,020 20.0% $23,110 $23,260 20.0%
$16,540 $16,690 10.0% $18,780 $18,930 10.0% $21,020 $21,170 10.0% $23,260 $23,410 10.0%
$16,690 0.0% $18,930 0.0% $21,170 0.0% $23,410 0.0%
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 31
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2020 WEST VIRGINIA TAX TABLE
INSTRUCTIONS:
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 37.
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 34.
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 6,000 179 12,000 12,100 382 18,100 18,200 626 24,200 24,300 870
50 75 2 6,000 6,100 182 12,100 12,200 386 18,200 18,300 630 24,300 24,400 874
75 100 3 6,100 6,200 185 12,200 12,300 390 18,300 18,400 634 24,400 24,500 878
100 200 5 6,200 6,300 188 12,300 12,400 394 18,400 18,500 638 24,500 24,600 882
200 300 8 6,300 6,400 191 12,400 12,500 398 18,500 18,600 642 24,600 24,700 886
300 400 11 6,400 6,500 194 12,500 12,600 402 18,600 18,700 646 24,700 24,800 890
400 500 14 6,500 6,600 197 12,600 12,700 406 18,700 18,800 650 24,800 24,900 894
500 600 17 6,600 6,700 200 12,700 12,800 410 18,800 18,900 654 24,900 25,000 898
600 700 20 6,700 6,800 203 12,800 12,900 414 18,900 19,000 658 25,000 25,060 901
700 800 23 6,800 6,900 206 12,900 13,000 418 19,000 19,100 662 25,060 25,120 904
800 900 26 6,900 7,000 209 13,000 13,100 422 19,100 19,200 666 25,120 25,180 907
900 1,000 29 7,000 7,100 212 13,100 13,200 426 19,200 19,300 670 25,180 25,240 909
1,000 1,100 32 7,100 7,200 215 13,200 13,300 430 19,300 19,400 674 25,240 25,300 912
1,100 1,200 35 7,200 7,300 218 13,300 13,400 434 19,400 19,500 678 25,300 25,360 915
1,200 1,300 38 7,300 7,400 221 13,400 13,500 438 19,500 19,600 682 25,360 25,420 918
1,300 1,400 41 7,400 7,500 224 13,500 13,600 442 19,600 19,700 686 25,420 25,480 920
1,400 1,500 44 7,500 7,600 227 13,600 13,700 446 19,700 19,800 690 25,480 25,540 923
1,500 1,600 47 7,600 7,700 230 13,700 13,800 450 19,800 19,900 694 25,540 25,600 926
1,600 1,700 50 7,700 7,800 233 13,800 13,900 454 19,900 20,000 698 25,600 25,660 928
1,700 1,800 53 7,800 7,900 236 13,900 14,000 458 20,000 20,100 702 25,660 25,720 931
1,800 1,900 56 7,900 8,000 239 14,000 14,100 462 20,100 20,200 706 25,720 25,780 934
1,900 2,000 59 8,000 8,100 242 14,100 14,200 466 20,200 20,300 710 25,780 25,840 936
2,000 2,100 62 8,100 8,200 245 14,200 14,300 470 20,300 20,400 714 25,840 25,900 939
2,100 2,200 65 8,200 8,300 248 14,300 14,400 474 20,400 20,500 718 25,900 25,960 942
2,200 2,300 68 8,300 8,400 251 14,400 14,500 478 20,500 20,600 722 25,960 26,020 945
2,300 2,400 71 8,400 8,500 254 14,500 14,600 482 20,600 20,700 726 26,020 26,080 947
2,400 2,500 74 8,500 8,600 257 14,600 14,700 486 20,700 20,800 730 26,080 26,140 950
2,500 2,600 77 8,600 8,700 260 14,700 14,800 490 20,800 20,900 734 26,140 26,200 953
2,600 2,700 80 8,700 8,800 263 14,800 14,900 494 20,900 21,000 738 26,200 26,260 955
2,700 2,800 83 8,800 8,900 266 14,900 15,000 498 21,000 21,100 742 26,260 26,320 958
2,800 2,900 86 8,900 9,000 269 15,000 15,100 502 21,100 21,200 746 26,320 26,380 961
2,900 3,000 89 9,000 9,100 272 15,100 15,200 506 21,200 21,300 750 26,380 26,440 963
3,000 3,100 92 9,100 9,200 275 15,200 15,300 510 21,300 21,400 754 26,440 26,500 966
3,100 3,200 95 9,200 9,300 278 15,300 15,400 514 21,400 21,500 758 26,500 26,560 969
3,200 3,300 98 9,300 9,400 281 15,400 15,500 518 21,500 21,600 762 26,560 26,620 972
3,300 3,400 101 9,400 9,500 284 15,500 15,600 522 21,600 21,700 766 26,620 26,680 974
3,400 3,500 104 9,500 9,600 287 15,600 15,700 526 21,700 21,800 770 26,680 26,740 977
3,500 3,600 107 9,600 9,700 290 15,700 15,800 530 21,800 21,900 774 26,740 26,800 980
3,600 3,700 110 9,700 9,800 293 15,800 15,900 534 21,900 22,000 778 26,800 26,860 982
3,700 3,800 113 9,800 9,900 296 15,900 16,000 538 22,000 22,100 782 26,860 26,920 985
3,800 3,900 116 9,900 10,000 299 16,000 16,100 542 22,100 22,200 786 26,920 26,980 988
3,900 4,000 119 10,000 10,100 302 16,100 16,200 546 22,200 22,300 790 26,980 27,040 990
4,000 4,100 122 10,100 10,200 306 16,200 16,300 550 22,300 22,400 794 27,040 27,100 993
4,100 4,200 125 10,200 10,300 310 16,300 16,400 554 22,400 22,500 798 27,100 27,160 996
4,200 4,300 128 10,300 10,400 314 16,400 16,500 558 22,500 22,600 802 27,160 27,220 999
4,300 4,400 131 10,400 10,500 318 16,500 16,600 562 22,600 22,700 806 27,220 27,280 1,001
4,400 4,500 134 10,500 10,600 322 16,600 16,700 566 22,700 22,800 810 27,280 27,340 1,004
4,500 4,600 137 10,600 10,700 326 16,700 16,800 570 22,800 22,900 814 27,340 27,400 1,007
4,600 4,700 140 10,700 10,800 330 16,800 16,900 574 22,900 23,000 818 27,400 27,460 1,009
4,700 4,800 143 10,800 10,900 334 16,900 17,000 578 23,000 23,100 822 27,460 27,520 1,012
4,800 4,900 146 10,900 11,000 338 17,000 17,100 582 23,100 23,200 826 27,520 27,580 1,015
4,900 5,000 149 11,000 11,100 342 17,100 17,200 586 23,200 23,300 830 27,580 27,640 1,017
5,000 5,100 152 11,100 11,200 346 17,200 17,300 590 23,300 23,400 834 27,640 27,700 1,020
5,100 5,200 155 11,200 11,300 350 17,300 17,400 594 23,400 23,500 838 27,700 27,760 1,023
5,200 5,300 158 11,300 11,400 354 17,400 17,500 598 23,500 23,600 842 27,760 27,820 1,026
5,300 5,400 161 11,400 11,500 358 17,500 17,600 602 23,600 23,700 846 27,820 27,880 1,028
5,400 5,500 164 11,500 11,600 362 17,600 17,700 606 23,700 23,800 850 27,880 27,940 1,031
5,500 5,600 167 11,600 11,700 366 17,700 17,800 610 23,800 23,900 854 27,940 28,000 1,034
5,600 5,700 170 11,700 11,800 370 17,800 17,900 614 23,900 24,000 858 28,000 28,060 1,036
5,700 5,800 173 11,800 11,900 374 17,900 18,000 618 24,000 24,100 862 28,060 28,120 1,039
5,800 5,900 176 11,900 12,000 378 18,000 18,100 622 24,100 24,200 866 28,120 28,180 1,042
32 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2020 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 1,044 32,380 32,440 1,233 36,580 36,640 1,422 40,650 40,700 1,616 44,150 44,200 1,826
28,240 28,300 1,047 32,440 32,500 1,236 36,640 36,700 1,425 40,700 40,750 1,619 44,200 44,250 1,829
28,300 28,360 1,050 32,500 32,560 1,239 36,700 36,760 1,428 40,750 40,800 1,622 44,250 44,300 1,832
28,360 28,420 1,053 32,560 32,620 1,242 36,760 36,820 1,431 40,800 40,850 1,625 44,300 44,350 1,835
28,420 28,480 1,055 32,620 32,680 1,244 36,820 36,880 1,433 40,850 40,900 1,628 44,350 44,400 1,838
28,480 28,540 1,058 32,680 32,740 1,247 36,880 36,940 1,436 40,900 40,950 1,631 44,400 44,450 1,841
28,540 28,600 1,061 32,740 32,800 1,250 36,940 37,000 1,439 40,950 41,000 1,634 44,450 44,500 1,844
28,600 28,660 1,063 32,800 32,860 1,252 37,000 37,060 1,441 41,000 41,050 1,637 44,500 44,550 1,847
28,660 28,720 1,066 32,860 32,920 1,255 37,060 37,120 1,444 41,050 41,100 1,640 44,550 44,600 1,850
28,720 28,780 1,069 32,920 32,980 1,258 37,120 37,180 1,447 41,100 41,150 1,643 44,600 44,650 1,853
28,780 28,840 1,071 32,980 33,040 1,260 37,180 37,240 1,449 41,150 41,200 1,646 44,650 44,700 1,856
28,840 28,900 1,074 33,040 33,100 1,263 37,240 37,300 1,452 41,200 41,250 1,649 44,700 44,750 1,859
28,900 28,960 1,077 33,100 33,160 1,266 37,300 37,360 1,455 41,250 41,300 1,652 44,750 44,800 1,862
28,960 29,020 1,080 33,160 33,220 1,269 37,360 37,420 1,458 41,300 41,350 1,655 44,800 44,850 1,865
29,020 29,080 1,082 33,220 33,280 1,271 37,420 37,480 1,460 41,350 41,400 1,658 44,850 44,900 1,868
29,080 29,140 1,085 33,280 33,340 1,274 37,480 37,540 1,463 41,400 41,450 1,661 44,900 44,950 1,871
29,140 29,200 1,088 33,340 33,400 1,277 37,540 37,600 1,466 41,450 41,500 1,664 44,950 45,000 1,874
29,200 29,260 1,090 33,400 33,460 1,279 37,600 37,660 1,468 41,500 41,550 1,667 45,000 45,050 1,877
29,260 29,320 1,093 33,460 33,520 1,282 37,660 37,720 1,471 41,550 41,600 1,670 45,050 45,100 1,880
29,320 29,380 1,096 33,520 33,580 1,285 37,720 37,780 1,474 41,600 41,650 1,673 45,100 45,150 1,883
29,380 29,440 1,098 33,580 33,640 1,287 37,780 37,840 1,476 41,650 41,700 1,676 45,150 45,200 1,886
29,440 29,500 1,101 33,640 33,700 1,290 37,840 37,900 1,479 41,700 41,750 1,679 45,200 45,250 1,889
29,500 29,560 1,104 33,700 33,760 1,293 37,900 37,960 1,482 41,750 41,800 1,682 45,250 45,300 1,892
29,560 29,620 1,107 33,760 33,820 1,296 37,960 38,020 1,485 41,800 41,850 1,685 45,300 45,350 1,895
29,620 29,680 1,109 33,820 33,880 1,298 38,020 38,080 1,487 41,850 41,900 1,688 45,350 45,400 1,898
29,680 29,740 1,112 33,880 33,940 1,301 38,080 38,140 1,490 41,900 41,950 1,691 45,400 45,450 1,901
29,740 29,800 1,115 33,940 34,000 1,304 38,140 38,200 1,493 41,950 42,000 1,694 45,450 45,500 1,904
29,800 29,860 1,117 34,000 34,060 1,306 38,200 38,260 1,495 42,000 42,050 1,697 45,500 45,550 1,907
29,860 29,920 1,120 34,060 34,120 1,309 38,260 38,320 1,498 42,050 42,100 1,700 45,550 45,600 1,910
29,920 29,980 1,123 34,120 34,180 1,312 38,320 38,380 1,501 42,100 42,150 1,703 45,600 45,650 1,913
29,980 30,040 1,125 34,180 34,240 1,314 38,380 38,440 1,503 42,150 42,200 1,706 45,650 45,700 1,916
30,040 30,100 1,128 34,240 34,300 1,317 38,440 38,500 1,506 42,200 42,250 1,709 45,700 45,750 1,919
30,100 30,160 1,131 34,300 34,360 1,320 38,500 38,560 1,509 42,250 42,300 1,712 45,750 45,800 1,922
30,160 30,220 1,134 34,360 34,420 1,323 38,560 38,620 1,512 42,300 42,350 1,715 45,800 45,850 1,925
30,220 30,280 1,136 34,420 34,480 1,325 38,620 38,680 1,514 42,350 42,400 1,718 45,850 45,900 1,928
30,280 30,340 1,139 34,480 34,540 1,328 38,680 38,740 1,517 42,400 42,450 1,721 45,900 45,950 1,931
30,340 30,400 1,142 34,540 34,600 1,331 38,740 38,800 1,520 42,450 42,500 1,724 45,950 46,000 1,934
30,400 30,460 1,144 34,600 34,660 1,333 38,800 38,860 1,522 42,500 42,550 1,727 46,000 46,050 1,937
30,460 30,520 1,147 34,660 34,720 1,336 38,860 38,920 1,525 42,550 42,600 1,730 46,050 46,100 1,940
30,520 30,580 1,150 34,720 34,780 1,339 38,920 38,980 1,528 42,600 42,650 1,733 46,100 46,150 1,943
30,580 30,640 1,152 34,780 34,840 1,341 38,980 39,040 1,530 42,650 42,700 1,736 46,150 46,200 1,946
30,640 30,700 1,155 34,840 34,900 1,344 39,040 39,100 1,533 42,700 42,750 1,739 46,200 46,250 1,949
30,700 30,760 1,158 34,900 34,960 1,347 39,100 39,160 1,536 42,750 42,800 1,742 46,250 46,300 1,952
30,760 30,820 1,161 34,960 35,020 1,350 39,160 39,220 1,539 42,800 42,850 1,745 46,300 46,350 1,955
30,820 30,880 1,163 35,020 35,080 1,352 39,220 39,280 1,541 42,850 42,900 1,748 46,350 46,400 1,958
30,880 30,940 1,166 35,080 35,140 1,355 39,280 39,340 1,544 42,900 42,950 1,751 46,400 46,450 1,961
30,940 31,000 1,169 35,140 35,200 1,358 39,340 39,400 1,547 42,950 43,000 1,754 46,450 46,500 1,964
31,000 31,060 1,171 35,200 35,260 1,360 39,400 39,460 1,549 43,000 43,050 1,757 46,500 46,550 1,967
31,060 31,120 1,174 35,260 35,320 1,363 39,460 39,520 1,552 43,050 43,100 1,760 46,550 46,600 1,970
31,120 31,180 1,177 35,320 35,380 1,366 39,520 39,580 1,555 43,100 43,150 1,763 46,600 46,650 1,973
31,180 31,240 1,179 35,380 35,440 1,368 39,580 39,640 1,557 43,150 43,200 1,766 46,650 46,700 1,976
31,240 31,300 1,182 35,440 35,500 1,371 39,640 39,700 1,560 43,200 43,250 1,769 46,700 46,750 1,979
31,300 31,360 1,185 35,500 35,560 1,374 39,700 39,760 1,563 43,250 43,300 1,772 46,750 46,800 1,982
31,360 31,420 1,188 35,560 35,620 1,377 39,760 39,820 1,566 43,300 43,350 1,775 46,800 46,850 1,985
31,420 31,480 1,190 35,620 35,680 1,379 39,820 39,880 1,568 43,350 43,400 1,778 46,850 46,900 1,988
31,480 31,540 1,193 35,680 35,740 1,382 39,880 39,940 1,571 43,400 43,450 1,781 46,900 46,950 1,991
31,540 31,600 1,196 35,740 35,800 1,385 39,940 40,000 1,574 43,450 43,500 1,784 46,950 47,000 1,994
31,600 31,660 1,198 35,800 35,860 1,387 40,000 40,050 1,577 43,500 43,550 1,787 47,000 47,050 1,997
31,660 31,720 1,201 35,860 35,920 1,390 40,050 40,100 1,580 43,550 43,600 1,790 47,050 47,100 2,000
31,720 31,780 1,204 35,920 35,980 1,393 40,100 40,150 1,583 43,600 43,650 1,793 47,100 47,150 2,003
31,780 31,840 1,206 35,980 36,040 1,395 40,150 40,200 1,586 43,650 43,700 1,796 47,150 47,200 2,006
31,840 31,900 1,209 36,040 36,100 1,398 40,200 40,250 1,589 43,700 43,750 1,799 47,200 47,250 2,009
31,900 31,960 1,212 36,100 36,160 1,401 40,250 40,300 1,592 43,750 43,800 1,802 47,250 47,300 2,012
31,960 32,020 1,215 36,160 36,220 1,404 40,300 40,350 1,595 43,800 43,850 1,805 47,300 47,350 2,015
32,020 32,080 1,217 36,220 36,280 1,406 40,350 40,400 1,598 43,850 43,900 1,808 47,350 47,400 2,018
32,080 32,140 1,220 36,280 36,340 1,409 40,400 40,450 1,601 43,900 43,950 1,811 47,400 47,450 2,021
32,140 32,200 1,223 36,340 36,400 1,412 40,450 40,500 1,604 43,950 44,000 1,814 47,450 47,500 2,024
32,200 32,260 1,225 36,400 36,460 1,414 40,500 40,550 1,607 44,000 44,050 1,817 47,500 47,550 2,027
32,260 32,320 1,228 36,460 36,520 1,417 40,550 40,600 1,610 44,050 44,100 1,820 47,550 47,600 2,030
32,320 32,380 1,231 36,520 36,580 1,420 40,600 40,650 1,613 44,100 44,150 1,823 47,600 47,650 2,033
Continued on the next page. . .
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 33
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2020 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 2,036 51,150 51,200 2,246 54,650 54,700 2,456 58,150 58,200 2,666 61,650 61,700 2,884
47,700 47,750 2,039 51,200 51,250 2,249 54,700 54,750 2,459 58,200 58,250 2,669 61,700 61,750 2,887
47,750 47,800 2,042 51,250 51,300 2,252 54,750 54,800 2,462 58,250 58,300 2,672 61,750 61,800 2,890
47,800 47,850 2,045 51,300 51,350 2,255 54,800 54,850 2,465 58,300 58,350 2,675 61,800 61,850 2,894
47,850 47,900 2,048 51,350 51,400 2,258 54,850 54,900 2,468 58,350 58,400 2,678 61,850 61,900 2,897
47,900 47,950 2,051 51,400 51,450 2,261 54,900 54,950 2,471 58,400 58,450 2,681 61,900 61,950 2,900
47,950 48,000 2,054 51,450 51,500 2,264 54,950 55,000 2,474 58,450 58,500 2,684 61,950 62,000 2,903
48,000 48,050 2,057 51,500 51,550 2,267 55,000 55,050 2,477 58,500 58,550 2,687 62,000 62,050 2,907
48,050 48,100 2,060 51,550 51,600 2,270 55,050 55,100 2,480 58,550 58,600 2,690 62,050 62,100 2,910
48,100 48,150 2,063 51,600 51,650 2,273 55,100 55,150 2,483 58,600 58,650 2,693 62,100 62,150 2,913
48,150 48,200 2,066 51,650 51,700 2,276 55,150 55,200 2,486 58,650 58,700 2,696 62,150 62,200 2,916
48,200 48,250 2,069 51,700 51,750 2,279 55,200 55,250 2,489 58,700 58,750 2,699 62,200 62,250 2,920
48,250 48,300 2,072 51,750 51,800 2,282 55,250 55,300 2,492 58,750 58,800 2,702 62,250 62,300 2,923
48,300 48,350 2,075 51,800 51,850 2,285 55,300 55,350 2,495 58,800 58,850 2,705 62,300 62,350 2,926
48,350 48,400 2,078 51,850 51,900 2,288 55,350 55,400 2,498 58,850 58,900 2,708 62,350 62,400 2,929
48,400 48,450 2,081 51,900 51,950 2,291 55,400 55,450 2,501 58,900 58,950 2,711 62,400 62,450 2,933
48,450 48,500 2,084 51,950 52,000 2,294 55,450 55,500 2,504 58,950 59,000 2,714 62,450 62,500 2,936
48,500 48,550 2,087 52,000 52,050 2,297 55,500 55,550 2,507 59,000 59,050 2,717 62,500 62,550 2,939
48,550 48,600 2,090 52,050 52,100 2,300 55,550 55,600 2,510 59,050 59,100 2,720 62,550 62,600 2,942
48,600 48,650 2,093 52,100 52,150 2,303 55,600 55,650 2,513 59,100 59,150 2,723 62,600 62,650 2,946
48,650 48,700 2,096 52,150 52,200 2,306 55,650 55,700 2,516 59,150 59,200 2,726 62,650 62,700 2,949
48,700 48,750 2,099 52,200 52,250 2,309 55,700 55,750 2,519 59,200 59,250 2,729 62,700 62,750 2,952
48,750 48,800 2,102 52,250 52,300 2,312 55,750 55,800 2,522 59,250 59,300 2,732 62,750 62,800 2,955
48,800 48,850 2,105 52,300 52,350 2,315 55,800 55,850 2,525 59,300 59,350 2,735 62,800 62,850 2,959
48,850 48,900 2,108 52,350 52,400 2,318 55,850 55,900 2,528 59,350 59,400 2,738 62,850 62,900 2,962
48,900 48,950 2,111 52,400 52,450 2,321 55,900 55,950 2,531 59,400 59,450 2,741 62,900 62,950 2,965
48,950 49,000 2,114 52,450 52,500 2,324 55,950 56,000 2,534 59,450 59,500 2,744 62,950 63,000 2,968
49,000 49,050 2,117 52,500 52,550 2,327 56,000 56,050 2,537 59,500 59,550 2,747 63,000 63,050 2,972
49,050 49,100 2,120 52,550 52,600 2,330 56,050 56,100 2,540 59,550 59,600 2,750 63,050 63,100 2,975
49,100 49,150 2,123 52,600 52,650 2,333 56,100 56,150 2,543 59,600 59,650 2,753 63,100 63,150 2,978
49,150 49,200 2,126 52,650 52,700 2,336 56,150 56,200 2,546 59,650 59,700 2,756 63,150 63,200 2,981
49,200 49,250 2,129 52,700 52,750 2,339 56,200 56,250 2,549 59,700 59,750 2,759 63,200 63,250 2,985
49,250 49,300 2,132 52,750 52,800 2,342 56,250 56,300 2,552 59,750 59,800 2,762 63,250 63,300 2,988
49,300 49,350 2,135 52,800 52,850 2,345 56,300 56,350 2,555 59,800 59,850 2,765 63,300 63,350 2,991
49,350 49,400 2,138 52,850 52,900 2,348 56,350 56,400 2,558 59,850 59,900 2,768 63,350 63,400 2,994
49,400 49,450 2,141 52,900 52,950 2,351 56,400 56,450 2,561 59,900 59,950 2,771 63,400 63,450 2,998
49,450 49,500 2,144 52,950 53,000 2,354 56,450 56,500 2,564 59,950 60,000 2,774 63,450 63,500 3,001
49,500 49,550 2,147 53,000 53,050 2,357 56,500 56,550 2,567 60,000 60,050 2,777 63,500 63,550 3,004
49,550 49,600 2,150 53,050 53,100 2,360 56,550 56,600 2,570 60,050 60,100 2,780 63,550 63,600 3,007
49,600 49,650 2,153 53,100 53,150 2,363 56,600 56,650 2,573 60,100 60,150 2,783 63,600 63,650 3,011
49,650 49,700 2,156 53,150 53,200 2,366 56,650 56,700 2,576 60,150 60,200 2,786 63,650 63,700 3,014
49,700 49,750 2,159 53,200 53,250 2,369 56,700 56,750 2,579 60,200 60,250 2,790 63,700 63,750 3,017
49,750 49,800 2,162 53,250 53,300 2,372 56,750 56,800 2,582 60,250 60,300 2,793 63,750 63,800 3,020
49,800 49,850 2,165 53,300 53,350 2,375 56,800 56,850 2,585 60,300 60,350 2,796 63,800 63,850 3,024
49,850 49,900 2,168 53,350 53,400 2,378 56,850 56,900 2,588 60,350 60,400 2,799 63,850 63,900 3,027
49,900 49,950 2,171 53,400 53,450 2,381 56,900 56,950 2,591 60,400 60,450 2,803 63,900 63,950 3,030
49,950 50,000 2,174 53,450 53,500 2,384 56,950 57,000 2,594 60,450 60,500 2,806 63,950 64,000 3,033
50,000 50,050 2,177 53,500 53,550 2,387 57,000 57,050 2,597 60,500 60,550 2,809 64,000 64,050 3,037
50,050 50,100 2,180 53,550 53,600 2,390 57,050 57,100 2,600 60,550 60,600 2,812 64,050 64,100 3,040
50,100 50,150 2,183 53,600 53,650 2,393 57,100 57,150 2,603 60,600 60,650 2,816 64,100 64,150 3,043
50,150 50,200 2,186 53,650 53,700 2,396 57,150 57,200 2,606 60,650 60,700 2,819 64,150 64,200 3,046
50,200 50,250 2,189 53,700 53,750 2,399 57,200 57,250 2,609 60,700 60,750 2,822 64,200 64,250 3,050
50,250 50,300 2,192 53,750 53,800 2,402 57,250 57,300 2,612 60,750 60,800 2,825 64,250 64,300 3,053
50,300 50,350 2,195 53,800 53,850 2,405 57,300 57,350 2,615 60,800 60,850 2,829 64,300 64,350 3,056
50,350 50,400 2,198 53,850 53,900 2,408 57,350 57,400 2,618 60,850 60,900 2,832 64,350 64,400 3,059
50,400 50,450 2,201 53,900 53,950 2,411 57,400 57,450 2,621 60,900 60,950 2,835 64,400 64,450 3,063
50,450 50,500 2,204 53,950 54,000 2,414 57,450 57,500 2,624 60,950 61,000 2,838 64,450 64,500 3,066
50,500 50,550 2,207 54,000 54,050 2,417 57,500 57,550 2,627 61,000 61,050 2,842 64,500 64,550 3,069
50,550 50,600 2,210 54,050 54,100 2,420 57,550 57,600 2,630 61,050 61,100 2,845 64,550 64,600 3,072
50,600 50,650 2,213 54,100 54,150 2,423 57,600 57,650 2,633 61,100 61,150 2,848 64,600 64,650 3,076
50,650 50,700 2,216 54,150 54,200 2,426 57,650 57,700 2,636 61,150 61,200 2,851 64,650 64,700 3,079
50,700 50,750 2,219 54,200 54,250 2,429 57,700 57,750 2,639 61,200 61,250 2,855 64,700 64,750 3,082
50,750 50,800 2,222 54,250 54,300 2,432 57,750 57,800 2,642 61,250 61,300 2,858 64,750 64,800 3,085
50,800 50,850 2,225 54,300 54,350 2,435 57,800 57,850 2,645 61,300 61,350 2,861 64,800 64,850 3,089
50,850 50,900 2,228 54,350 54,400 2,438 57,850 57,900 2,648 61,350 61,400 2,864 64,850 64,900 3,092
50,900 50,950 2,231 54,400 54,450 2,441 57,900 57,950 2,651 61,400 61,450 2,868 64,900 64,950 3,095
50,950 51,000 2,234 54,450 54,500 2,444 57,950 58,000 2,654 61,450 61,500 2,871 64,950 65,000 3,098
51,000 51,050 2,237 54,500 54,550 2,447 58,000 58,050 2,657 61,500 61,550 2,874 65,000 65,050 3,102
51,050 51,100 2,240 54,550 54,600 2,450 58,050 58,100 2,660 61,550 61,600 2,877 65,050 65,100 3,105
51,100 51,150 2,243 54,600 54,650 2,453 58,100 58,150 2,663 61,600 61,650 2,881 65,100 65,150 3,108
34 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2020 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 3,111 68,650 68,700 3,339 72,150 72,200 3,566 75,650 75,700 3,794 79,150 79,200 4,021
65,200 65,250 3,115 68,700 68,750 3,342 72,200 72,250 3,570 75,700 75,750 3,797 79,200 79,250 4,025
65,250 65,300 3,118 68,750 68,800 3,345 72,250 72,300 3,573 75,750 75,800 3,800 79,250 79,300 4,028
65,300 65,350 3,121 68,800 68,850 3,349 72,300 72,350 3,576 75,800 75,850 3,804 79,300 79,350 4,031
65,350 65,400 3,124 68,850 68,900 3,352 72,350 72,400 3,579 75,850 75,900 3,807 79,350 79,400 4,034
65,400 65,450 3,128 68,900 68,950 3,355 72,400 72,450 3,583 75,900 75,950 3,810 79,400 79,450 4,038
65,450 65,500 3,131 68,950 69,000 3,358 72,450 72,500 3,586 75,950 76,000 3,813 79,450 79,500 4,041
65,500 65,550 3,134 69,000 69,050 3,362 72,500 72,550 3,589 76,000 76,050 3,817 79,500 79,550 4,044
65,550 65,600 3,137 69,050 69,100 3,365 72,550 72,600 3,592 76,050 76,100 3,820 79,550 79,600 4,047
65,600 65,650 3,141 69,100 69,150 3,368 72,600 72,650 3,596 76,100 76,150 3,823 79,600 79,650 4,051
65,650 65,700 3,144 69,150 69,200 3,371 72,650 72,700 3,599 76,150 76,200 3,826 79,650 79,700 4,054
65,700 65,750 3,147 69,200 69,250 3,375 72,700 72,750 3,602 76,200 76,250 3,830 79,700 79,750 4,057
65,750 65,800 3,150 69,250 69,300 3,378 72,750 72,800 3,605 76,250 76,300 3,833 79,750 79,800 4,060
65,800 65,850 3,154 69,300 69,350 3,381 72,800 72,850 3,609 76,300 76,350 3,836 79,800 79,850 4,064
65,850 65,900 3,157 69,350 69,400 3,384 72,850 72,900 3,612 76,350 76,400 3,839 79,850 79,900 4,067
65,900 65,950 3,160 69,400 69,450 3,388 72,900 72,950 3,615 76,400 76,450 3,843 79,900 79,950 4,070
65,950 66,000 3,163 69,450 69,500 3,391 72,950 73,000 3,618 76,450 76,500 3,846 79,950 80,000 4,073
66,000 66,050 3,167 69,500 69,550 3,394 73,000 73,050 3,622 76,500 76,550 3,849 80,000 80,050 4,077
66,050 66,100 3,170 69,550 69,600 3,397 73,050 73,100 3,625 76,550 76,600 3,852 80,050 80,100 4,080
66,100 66,150 3,173 69,600 69,650 3,401 73,100 73,150 3,628 76,600 76,650 3,856 80,100 80,150 4,083
66,150 66,200 3,176 69,650 69,700 3,404 73,150 73,200 3,631 76,650 76,700 3,859 80,150 80,200 4,086
66,200 66,250 3,180 69,700 69,750 3,407 73,200 73,250 3,635 76,700 76,750 3,862 80,200 80,250 4,090
66,250 66,300 3,183 69,750 69,800 3,410 73,250 73,300 3,638 76,750 76,800 3,865 80,250 80,300 4,093
66,300 66,350 3,186 69,800 69,850 3,414 73,300 73,350 3,641 76,800 76,850 3,869 80,300 80,350 4,096
66,350 66,400 3,189 69,850 69,900 3,417 73,350 73,400 3,644 76,850 76,900 3,872 80,350 80,400 4,099
66,400 66,450 3,193 69,900 69,950 3,420 73,400 73,450 3,648 76,900 76,950 3,875 80,400 80,450 4,103
66,450 66,500 3,196 69,950 70,000 3,423 73,450 73,500 3,651 76,950 77,000 3,878 80,450 80,500 4,106
66,500 66,550 3,199 70,000 70,050 3,427 73,500 73,550 3,654 77,000 77,050 3,882 80,500 80,550 4,109
66,550 66,600 3,202 70,050 70,100 3,430 73,550 73,600 3,657 77,050 77,100 3,885 80,550 80,600 4,112
66,600 66,650 3,206 70,100 70,150 3,433 73,600 73,650 3,661 77,100 77,150 3,888 80,600 80,650 4,116
66,650 66,700 3,209 70,150 70,200 3,436 73,650 73,700 3,664 77,150 77,200 3,891 80,650 80,700 4,119
66,700 66,750 3,212 70,200 70,250 3,440 73,700 73,750 3,667 77,200 77,250 3,895 80,700 80,750 4,122
66,750 66,800 3,215 70,250 70,300 3,443 73,750 73,800 3,670 77,250 77,300 3,898 80,750 80,800 4,125
66,800 66,850 3,219 70,300 70,350 3,446 73,800 73,850 3,674 77,300 77,350 3,901 80,800 80,850 4,129
66,850 66,900 3,222 70,350 70,400 3,449 73,850 73,900 3,677 77,350 77,400 3,904 80,850 80,900 4,132
66,900 66,950 3,225 70,400 70,450 3,453 73,900 73,950 3,680 77,400 77,450 3,908 80,900 80,950 4,135
66,950 67,000 3,228 70,450 70,500 3,456 73,950 74,000 3,683 77,450 77,500 3,911 80,950 81,000 4,138
67,000 67,050 3,232 70,500 70,550 3,459 74,000 74,050 3,687 77,500 77,550 3,914 81,000 81,050 4,142
67,050 67,100 3,235 70,550 70,600 3,462 74,050 74,100 3,690 77,550 77,600 3,917 81,050 81,100 4,145
67,100 67,150 3,238 70,600 70,650 3,466 74,100 74,150 3,693 77,600 77,650 3,921 81,100 81,150 4,148
67,150 67,200 3,241 70,650 70,700 3,469 74,150 74,200 3,696 77,650 77,700 3,924 81,150 81,200 4,151
67,200 67,250 3,245 70,700 70,750 3,472 74,200 74,250 3,700 77,700 77,750 3,927 81,200 81,250 4,155
67,250 67,300 3,248 70,750 70,800 3,475 74,250 74,300 3,703 77,750 77,800 3,930 81,250 81,300 4,158
67,300 67,350 3,251 70,800 70,850 3,479 74,300 74,350 3,706 77,800 77,850 3,934 81,300 81,350 4,161
67,350 67,400 3,254 70,850 70,900 3,482 74,350 74,400 3,709 77,850 77,900 3,937 81,350 81,400 4,164
67,400 67,450 3,258 70,900 70,950 3,485 74,400 74,450 3,713 77,900 77,950 3,940 81,400 81,450 4,168
67,450 67,500 3,261 70,950 71,000 3,488 74,450 74,500 3,716 77,950 78,000 3,943 81,450 81,500 4,171
67,500 67,550 3,264 71,000 71,050 3,492 74,500 74,550 3,719 78,000 78,050 3,947 81,500 81,550 4,174
67,550 67,600 3,267 71,050 71,100 3,495 74,550 74,600 3,722 78,050 78,100 3,950 81,550 81,600 4,177
67,600 67,650 3,271 71,100 71,150 3,498 74,600 74,650 3,726 78,100 78,150 3,953 81,600 81,650 4,181
67,650 67,700 3,274 71,150 71,200 3,501 74,650 74,700 3,729 78,150 78,200 3,956 81,650 81,700 4,184
67,700 67,750 3,277 71,200 71,250 3,505 74,700 74,750 3,732 78,200 78,250 3,960 81,700 81,750 4,187
67,750 67,800 3,280 71,250 71,300 3,508 74,750 74,800 3,735 78,250 78,300 3,963 81,750 81,800 4,190
67,800 67,850 3,284 71,300 71,350 3,511 74,800 74,850 3,739 78,300 78,350 3,966 81,800 81,850 4,194
67,850 67,900 3,287 71,350 71,400 3,514 74,850 74,900 3,742 78,350 78,400 3,969 81,850 81,900 4,197
67,900 67,950 3,290 71,400 71,450 3,518 74,900 74,950 3,745 78,400 78,450 3,973 81,900 81,950 4,200
67,950 68,000 3,293 71,450 71,500 3,521 74,950 75,000 3,748 78,450 78,500 3,976 81,950 82,000 4,203
68,000 68,050 3,297 71,500 71,550 3,524 75,000 75,050 3,752 78,500 78,550 3,979 82,000 82,050 4,207
68,050 68,100 3,300 71,550 71,600 3,527 75,050 75,100 3,755 78,550 78,600 3,982 82,050 82,100 4,210
68,100 68,150 3,303 71,600 71,650 3,531 75,100 75,150 3,758 78,600 78,650 3,986 82,100 82,150 4,213
68,150 68,200 3,306 71,650 71,700 3,534 75,150 75,200 3,761 78,650 78,700 3,989 82,150 82,200 4,216
68,200 68,250 3,310 71,700 71,750 3,537 75,200 75,250 3,765 78,700 78,750 3,992 82,200 82,250 4,220
68,250 68,300 3,313 71,750 71,800 3,540 75,250 75,300 3,768 78,750 78,800 3,995 82,250 82,300 4,223
68,300 68,350 3,316 71,800 71,850 3,544 75,300 75,350 3,771 78,800 78,850 3,999 82,300 82,350 4,226
68,350 68,400 3,319 71,850 71,900 3,547 75,350 75,400 3,774 78,850 78,900 4,002 82,350 82,400 4,229
68,400 68,450 3,323 71,900 71,950 3,550 75,400 75,450 3,778 78,900 78,950 4,005 82,400 82,450 4,233
68,450 68,500 3,326 71,950 72,000 3,553 75,450 75,500 3,781 78,950 79,000 4,008 82,450 82,500 4,236
68,500 68,550 3,329 72,000 72,050 3,557 75,500 75,550 3,784 79,000 79,050 4,012 82,500 82,550 4,239
68,550 68,600 3,332 72,050 72,100 3,560 75,550 75,600 3,787 79,050 79,100 4,015 82,550 82,600 4,242
68,600 68,650 3,336 72,100 72,150 3,563 75,600 75,650 3,791 79,100 79,150 4,018 82,600 82,650 4,246
Continued on the next page. . .
tax.wv.gov 2020 Personal Income Tax Information and Instructions — 35
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2020 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 4,249 86,150 86,200 4,476 89,650 89,700 4,704 93,150 93,200 4,931 96,650 96,700 5,159
82,700 82,750 4,252 86,200 86,250 4,480 89,700 89,750 4,707 93,200 93,250 4,935 96,700 96,750 5,162
82,750 82,800 4,255 86,250 86,300 4,483 89,750 89,800 4,710 93,250 93,300 4,938 96,750 96,800 5,165
82,800 82,850 4,259 86,300 86,350 4,486 89,800 89,850 4,714 93,300 93,350 4,941 96,800 96,850 5,169
82,850 82,900 4,262 86,350 86,400 4,489 89,850 89,900 4,717 93,350 93,400 4,944 96,850 96,900 5,172
82,900 82,950 4,265 86,400 86,450 4,493 89,900 89,950 4,720 93,400 93,450 4,948 96,900 96,950 5,175
82,950 83,000 4,268 86,450 86,500 4,496 89,950 90,000 4,723 93,450 93,500 4,951 96,950 97,000 5,178
83,000 83,050 4,272 86,500 86,550 4,499 90,000 90,050 4,727 93,500 93,550 4,954 97,000 97,050 5,182
83,050 83,100 4,275 86,550 86,600 4,502 90,050 90,100 4,730 93,550 93,600 4,957 97,050 97,100 5,185
83,100 83,150 4,278 86,600 86,650 4,506 90,100 90,150 4,733 93,600 93,650 4,961 97,100 97,150 5,188
83,150 83,200 4,281 86,650 86,700 4,509 90,150 90,200 4,736 93,650 93,700 4,964 97,150 97,200 5,191
83,200 83,250 4,285 86,700 86,750 4,512 90,200 90,250 4,740 93,700 93,750 4,967 97,200 97,250 5,195
83,250 83,300 4,288 86,750 86,800 4,515 90,250 90,300 4,743 93,750 93,800 4,970 97,250 97,300 5,198
83,300 83,350 4,291 86,800 86,850 4,519 90,300 90,350 4,746 93,800 93,850 4,974 97,300 97,350 5,201
83,350 83,400 4,294 86,850 86,900 4,522 90,350 90,400 4,749 93,850 93,900 4,977 97,350 97,400 5,204
83,400 83,450 4,298 86,900 86,950 4,525 90,400 90,450 4,753 93,900 93,950 4,980 97,400 97,450 5,208
83,450 83,500 4,301 86,950 87,000 4,528 90,450 90,500 4,756 93,950 94,000 4,983 97,450 97,500 5,211
83,500 83,550 4,304 87,000 87,050 4,532 90,500 90,550 4,759 94,000 94,050 4,987 97,500 97,550 5,214
83,550 83,600 4,307 87,050 87,100 4,535 90,550 90,600 4,762 94,050 94,100 4,990 97,550 97,600 5,217
83,600 83,650 4,311 87,100 87,150 4,538 90,600 90,650 4,766 94,100 94,150 4,993 97,600 97,650 5,221
83,650 83,700 4,314 87,150 87,200 4,541 90,650 90,700 4,769 94,150 94,200 4,996 97,650 97,700 5,224
83,700 83,750 4,317 87,200 87,250 4,545 90,700 90,750 4,772 94,200 94,250 5,000 97,700 97,750 5,227
83,750 83,800 4,320 87,250 87,300 4,548 90,750 90,800 4,775 94,250 94,300 5,003 97,750 97,800 5,230
83,800 83,850 4,324 87,300 87,350 4,551 90,800 90,850 4,779 94,300 94,350 5,006 97,800 97,850 5,234
83,850 83,900 4,327 87,350 87,400 4,554 90,850 90,900 4,782 94,350 94,400 5,009 97,850 97,900 5,237
83,900 83,950 4,330 87,400 87,450 4,558 90,900 90,950 4,785 94,400 94,450 5,013 97,900 97,950 5,240
83,950 84,000 4,333 87,450 87,500 4,561 90,950 91,000 4,788 94,450 94,500 5,016 97,950 98,000 5,243
84,000 84,050 4,337 87,500 87,550 4,564 91,000 91,050 4,792 94,500 94,550 5,019 98,000 98,050 5,247
84,050 84,100 4,340 87,550 87,600 4,567 91,050 91,100 4,795 94,550 94,600 5,022 98,050 98,100 5,250
84,100 84,150 4,343 87,600 87,650 4,571 91,100 91,150 4,798 94,600 94,650 5,026 98,100 98,150 5,253
84,150 84,200 4,346 87,650 87,700 4,574 91,150 91,200 4,801 94,650 94,700 5,029 98,150 98,200 5,256
84,200 84,250 4,350 87,700 87,750 4,577 91,200 91,250 4,805 94,700 94,750 5,032 98,200 98,250 5,260
84,250 84,300 4,353 87,750 87,800 4,580 91,250 91,300 4,808 94,750 94,800 5,035 98,250 98,300 5,263
84,300 84,350 4,356 87,800 87,850 4,584 91,300 91,350 4,811 94,800 94,850 5,039 98,300 98,350 5,266
84,350 84,400 4,359 87,850 87,900 4,587 91,350 91,400 4,814 94,850 94,900 5,042 98,350 98,400 5,269
84,400 84,450 4,363 87,900 87,950 4,590 91,400 91,450 4,818 94,900 94,950 5,045 98,400 98,450 5,273
84,450 84,500 4,366 87,950 88,000 4,593 91,450 91,500 4,821 94,950 95,000 5,048 98,450 98,500 5,276
84,500 84,550 4,369 88,000 88,050 4,597 91,500 91,550 4,824 95,000 95,050 5,052 98,500 98,550 5,279
84,550 84,600 4,372 88,050 88,100 4,600 91,550 91,600 4,827 95,050 95,100 5,055 98,550 98,600 5,282
84,600 84,650 4,376 88,100 88,150 4,603 91,600 91,650 4,831 95,100 95,150 5,058 98,600 98,650 5,286
84,650 84,700 4,379 88,150 88,200 4,606 91,650 91,700 4,834 95,150 95,200 5,061 98,650 98,700 5,289
84,700 84,750 4,382 88,200 88,250 4,610 91,700 91,750 4,837 95,200 95,250 5,065 98,700 98,750 5,292
84,750 84,800 4,385 88,250 88,300 4,613 91,750 91,800 4,840 95,250 95,300 5,068 98,750 98,800 5,295
84,800 84,850 4,389 88,300 88,350 4,616 91,800 91,850 4,844 95,300 95,350 5,071 98,800 98,850 5,299
84,850 84,900 4,392 88,350 88,400 4,619 91,850 91,900 4,847 95,350 95,400 5,074 98,850 98,900 5,302
84,900 84,950 4,395 88,400 88,450 4,623 91,900 91,950 4,850 95,400 95,450 5,078 98,900 98,950 5,305
84,950 85,000 4,398 88,450 88,500 4,626 91,950 92,000 4,853 95,450 95,500 5,081 98,950 99,000 5,308
85,000 85,050 4,402 88,500 88,550 4,629 92,000 92,050 4,857 95,500 95,550 5,084 99,000 99,050 5,312
85,050 85,100 4,405 88,550 88,600 4,632 92,050 92,100 4,860 95,550 95,600 5,087 99,050 99,100 5,315
85,100 85,150 4,408 88,600 88,650 4,636 92,100 92,150 4,863 95,600 95,650 5,091 99,100 99,150 5,318
85,150 85,200 4,411 88,650 88,700 4,639 92,150 92,200 4,866 95,650 95,700 5,094 99,150 99,200 5,321
85,200 85,250 4,415 88,700 88,750 4,642 92,200 92,250 4,870 95,700 95,750 5,097 99,200 99,250 5,325
85,250 85,300 4,418 88,750 88,800 4,645 92,250 92,300 4,873 95,750 95,800 5,100 99,250 99,300 5,328
85,300 85,350 4,421 88,800 88,850 4,649 92,300 92,350 4,876 95,800 95,850 5,104 99,300 99,350 5,331
85,350 85,400 4,424 88,850 88,900 4,652 92,350 92,400 4,879 95,850 95,900 5,107 99,350 99,400 5,334
85,400 85,450 4,428 88,900 88,950 4,655 92,400 92,450 4,883 95,900 95,950 5,110 99,400 99,450 5,338
85,450 85,500 4,431 88,950 89,000 4,658 92,450 92,500 4,886 95,950 96,000 5,113 99,450 99,500 5,341
85,500 85,550 4,434 89,000 89,050 4,662 92,500 92,550 4,889 96,000 96,050 5,117 99,500 99,550 5,344
85,550 85,600 4,437 89,050 89,100 4,665 92,550 92,600 4,892 96,050 96,100 5,120 99,550 99,600 5,347
85,600 85,650 4,441 89,100 89,150 4,668 92,600 92,650 4,896 96,100 96,150 5,123 99,600 99,650 5,351
85,650 85,700 4,444 89,150 89,200 4,671 92,650 92,700 4,899 96,150 96,200 5,126 99,650 99,700 5,354
85,700 85,750 4,447 89,200 89,250 4,675 92,700 92,750 4,902 96,200 96,250 5,130 99,700 99,750 5,357
85,750 85,800 4,450 89,250 89,300 4,678 92,750 92,800 4,905 96,250 96,300 5,133 99,750 99,800 5,360
85,800 85,850 4,454 89,300 89,350 4,681 92,800 92,850 4,909 96,300 96,350 5,136 99,800 99,850 5,364
85,850 85,900 4,457 89,350 89,400 4,684 92,850 92,900 4,912 96,350 96,400 5,139 99,850 99,900 5,367
85,900 85,950 4,460 89,400 89,450 4,688 92,900 92,950 4,915 96,400 96,450 5,143 99,900 99,950 5,370
85,950 86,000 4,463 89,450 89,500 4,691 92,950 93,000 4,918 96,450 96,500 5,146 99,950 100,000 5,373
86,000 86,050 4,467 89,500 89,550 4,694 93,000 93,050 4,922 96,500 96,550 5,149
86,050 86,100 4,470 89,550 89,600 4,697 93,050 93,100 4,925 96,550 96,600 5,152
86,100 86,150 4,473 89,600 89,650 4,701 93,100 93,150 4,928 96,600 96,650 5,156
36 — 2020 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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2020 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 $10,000.........................................................................................................................................................................3% of the taxable income
At least – But less than –
$ 10,000 $25,000 $300.00 plus 4% of excess over $10,000
$25,000 $40,000 $900.00 plus 4.5% of excess over $25,000
$40,000 $60,000 $1,575.00 plus 6% of excess over $40,000
$60,000 $2,775.00 plus 6.5% of excess over $60,000
EXAMPLE
With a taxable income of $117,635
$ 57,635.00 Income in excess of $60,000
x .065 Tax Rate $60,000 and above
$ 3,746.28 Tax on excess of $57,635
+ 2,775.00 Tax on $60,000
$ 6,521.00 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...........................................................................................................................................................................3% of the taxable income
At least – But less than –
$ 5,000 $12,500 $150.00 plus 4% of excess over $5,000
$12,500 $20,000 $450.00 plus 4.5% of excess over $12,500
$20,000 $30,000 $787.50 plus 6% of excess over $20,000
$30,000 $1,387.50 plus 6.5% of excess over $30,000
EXAMPLE
With a taxable income of $118,460
$ 88,460.00 Income in excess of $30,000
x .065 Tax Rate $30,000 and above
$ 5,750.00 Tax on excess of $88,460
+ 1,387.50 Tax on $30,000
$ 7,138.00 Total Tax on $118,460 (Round to nearest whole dollar)
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SCHEDULES
HEPTC-1
(F IT-140) W Homestead Excess Property Tax Credit 2020
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 $38,280 or less.
► If there are 2 people living in your home, your federal adjusted gross income must be $51,720 or less.
► If there are 3 people living in your home, your federal adjusted gross income must be $65,160 or less.
► If there are 4 people living in your home, your federal adjusted gross income must be $78,600 or less.
**For each additional person add $13,440.
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 $38,280 or less.
► If there are 2 people living in your home, your income must be $51,720 or less.
► If there are 3 people living in your home, your income must be $65,160 or less.
► If there are 4 people living in your home, your income must be $78,600 or less.
**For each additional person add $13,440.
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 2020.................. 1 .00
2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-1...................... 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 56 of Schedule M.......................... a .00
b. Enter federal tax-exempt interest income ........................................................................................................... b .00
c. Enter amount received in 2020 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
5. Add amounts on lines 4a, 4b, 4c, and 4d........................................................................................................ 5 .00
6. Total Gross Income: Add amount entered on line 4 and line 5........................................................................ 6 .00
7. Multiply amount on line 6 by 4% (0.04)........................................................................................................... 7 .00
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
*P40202009W*
P 4 0 2 0 2 0 0 9 W
–38–
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SCHEDULE
FTC-1
(F IT-140) W Family Tax Credit Schedule FTC-1 2020
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 lefi
their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative minimum
tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the schedule below
and attach to Form IT-140.
If this schedule is not enclosed with Form IT-140, the credit will be disallowed.
1. Federal Adjusted Gross Income (enter the amount from line 1 of Form 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 31. 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
*P40202010W*
P 4 0 2 0 2 0 1 0 W
–39–
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SCHEDULE
DP
(F IT-140) W Schedule of Additional Dependents 2020
Use this schedule to continue listing dependents. If space is needed for more than 18 dependents, a copy of this form
may be obtained from the West Virginia State Tax Department’s website: tax.wv.gov.
First Name Last Name Social Security Number Date of Birth
MM DD YYYY
*P40202011W*
P 4 0 2 0 2 0 1 1 W
–40–
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WV
4868
(F IT-140) W Application for Extension of Time to File 2020
File this form to request a six-month extension of time to file your 2020 West Virginia Personal Income Tax Return
Your return must be filed no later than October 15, 2021.
This form is NOT an extension of time to PAY personal income taxes due.
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 fi led on or before the due date of the return (April 15, 2021). A penalty is imposed forfi late ling/
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 requiredfito le 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 return to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 2585
Charleston, WV 25329-2585
This form must be complete and submitted in full.
DO NOT CUT OR RESIZE THIS FORM.
*P40202012W*
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IT-210 Underpayment of Estimated Tax by Individuals
REV.7-20 W (Enclose this form with your Personal Income Tax Return)
2020
PART I: All filers must complete this part
1. Enter your 2020 tax as shown on line 8 of Form IT-140........................................................................................... 1 .00
2. Enter the credits against your tax from your return............................................. 2 .00
3. Tax after credits (subtract line 2 from line 1).............................................................................................................. 3 .00
4. Tax withheld......................................................................................................... 4 .00
5. Subtract line 4 from line 3.......................................................................................................................................... 5 .00
IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM! YOU ARE NOT SUBJECT TO THE PENALTY.
6. Multiply line 3 by ninety percent (.90)................................................................. 6 .00
7. Enter the tax after credits from your 2019 return (see instructions).................... 7 .00
8. Enter the smaller of line 6 or line 7 (if line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6).. 8 .00
REFER TO THE INSTRUCTIONS TO DETERMINE YOUR OPTIONS FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY.
Dඍගඍකඕඑඖඍඡඝකඍඖඉඔගඡඊඡඋඕඔඍගඑඖඏ ඉකග P II, Pඉකග III,ක ඉකග P IV.
9. If you are requesting a waiver of the penalty calculated, check here and attach your written request (see form on page 47)...............................
10. If you are a qualified farmer (see instructions for income on page 27), check here................................................................................................
11. If you used Part IV on the reverse side to apply the tax withheld to the period when the corresponding income was actually received rather
than in equal amounts on the payment due dates, check here...............................................................................................................................
PART II: If you are using the ANNUALIZED INCOME WORKSHEET to compute your underpayment and penalty, complete the worksheet below.
ANNUALIZED INCOME WORKSHEET 1/1/20 – 3/31/20 1/1/20 – 5/31/20 1/1/20 – 8/31/20 1/1/20– 12/31/20
1. Federal adjusted gross income year-to-date.......... .00 .00 .00 .00
2. Annualized amounts............................................... 4 2.4 1.5 1
3. Annualized income (line 1 X line 2)........................ .00 .00 .00 .00
4. Modifications to income (see instructions)............ .00 .00 .00 .00
5. West Virginia adjusted gross income (combine lines 3 and 4) .00 .00 .00 .00
6. Exemption allowance............................................. .00 .00 .00 .00
7. West Virginia taxable income (see instructions) .00 .00 .00 .00
8. Annualized tax........................................................ .00 .00 .00 .00
9. Credits against tax................................................. .00 .00 .00 .00
DO NOT INCLUDE TAX WITHHELD OR ESTIMATED PAYMENTS!
10. Subtract line 9 from line 8 (if less than zero, enter zero) .00 .00 .00 .00
11. Applicable percentage...................................... 22.5% 45% 67.5% 90%
12. Multiply line 10 by line 11................................ .00 .00 .00 .00
13. Add the amounts in all previous columns of line 19 .00 .00 .00
14. Subtract line 13 from line 12 (if less than zero, enter zero) .00 .00 .00 .00
15. Enter ¼ of line 8, Part I, of Form IT-210 in each
column.................................................... .00 .00 .00 .00
16. Enter the amount from line 18 of the previous
column of this worksheet...................................... .00 .00 .00
17. Add lines 15 and 16 and enter total...................... .00 .00 .00 .00
18. Subtract line 14 from line 17 (if less than zero, enter zero) .00 .00 .00
19. Enter the smaller of line 14 or line 17 here and
on Form IT-210, Part IV, line 1............................. .00 .00 .00 .00
NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210.
*P40202013W*
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IT-210 Underpayment of Estimated Tax by Individuals
REV.7-20 W (Enclose this form with your Personal Income Tax Return)
2020
PART III SHORT METHOD
Read the instructions on pages 28 to see if you can use the short method. If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV.
1. Enter the amount from line 8 of Part I of IT-210......................................................................................................... 1 .00
2. Enter the amount from line 4, Part I................................................................. 2 .00
3. Enter the total, if any, of the estimated payments made.................................. 3 .00
4. Add lines 2 and 3...................................................................................................................................................... 4 .00
5. Total underpayment for the year (subtract line 4 from line 1). If zero or less, stop here. No penalty due................. 5 .00
6. Multiply line 5 by .05376........................................................................................................................................... 6 .00
7. If the amount on line 5 was paid on or after April 15, 2021, enter zero.
If paid prior to April 15, 2021 line 5 X number of days paid before
April 15, 2021 X .000253................................................................................. 7 .00
8. Penalty due (subtract line 7 from line 6).Enter here and on the PENALTY DUE line of your personal income tax..... 8 .00
PART IV REGULAR METHOD
(a) (b) (c) (d)
SECTION A – FIGURE THE UNDERPAYMENT 4/15/20 7/15/20 9/15/20 1/15/21
1. If you are using the annualized method, enter the
amounts from line 19 of the Annualized Income
Worksheet; otherwise, enter 1/4 of line 8 of PART
I in each column..................................................... 1 .00 .00 .00 .00
2. Estimated tax paid and tax withheld (see
instructions). For column (a) only, enter the
amount from line 2 on line 6. If line 2 is equal to
or more than line 1 for all payment periods, stop
here; you do not owe any penalty.......................... 2 .00 .00 .00 .00
NOTE: Complete Lines 3 through 9 before going to the next column.
3. Enter the amount, if any, from line 9 of the
previous column.................................................. 3 .00 .00 .00
4. Add lines 2 and 3................................................. 4 .00 .00 .00
5. Add lines 7 and 8 of the previous column............ 5 .00 .00 .00
6. Subtract line 5 from line 4. If zero or less, enter
zero. For column (a) only, enter the amount
from line 2............................................................ 6 .00 .00 .00 .00
7. If line 6 is zero, subtract line 4 from line 5.
Otherwise, enter zero.......................................... 7 .00 .00 .00 .00
8. UNDERPAYMENT. If line 1 is equal to or more
than line 6, subtract line 6 from line 1, enter the
result here and go to line 3 of the next column.
Otherwise, go to line 9......................................... 8 .00 .00 .00 .00
9. OVERPAYMENT. If line 6 is more than line 1,
subtract line 1 from line 6, enter the result here
and go to line 3 of the next column..................... 9 .00 .00 .00 .00
SECTION B – FIGURE THE PENALTY
NOTE: Complete Lines 10 through 12 for each column before going to the next column
10. Number of days FROM the date shown at the (a) (b) (c) (d)
top of the column TO the date the amount on 7/15/20 7/15/20 9/15/20 1/15/21
line 8 was paid, or 4/15/2021, whichever is
earlier.................................................................. 10
11. Daily penalty rate for each quarter....................... 11 0.000253 0.000253 0.000253 0.000253
12. Penalty due for each quarter (line 8 x 10 x 11)..... 12 .00 .00 .00 .00
13. Penalty due (add all amounts on line 12). Enter here and on the PENALTY DUE line of your personal income tax return (line 12) 13 .00
*P40202014W*
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IT-140
REV 7-20 W West Virginia Personal Income Tax Return
2020
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 OF SECOND LINE
ADDRESS OF ADDRESS
CITY STATE ZIP CODE
TELEPHONE EMAIL EXTENDED DUE DATE
NUMBER MM/DD/YYYY
Amended Check before 4/15/21 if you wish to stop the original debit Nonresident Nonresident/ Form WV-8379 filed as
return (amended return only) Special Part-Year Resident an injured spouse
FILING Exemptions (If someone can claim you as a dependent, leave box (a) blank.) Enter “1” in boxes a Yourself (a)
and b if they apply { Spouse (b)
STATUS c. List your dependents. If more than five dependents, continue on Schedule DP on page 40.
(Check One) First name Last name Social Security Date of Birth
Number (MM DD YYYY)
1 Single
2 Head of Household
3 Married, Filing Joint
4 Married, Filing
Separate
*Enter spouse’s SS# and
name in the boxes above
d. Additional exemption if surviving spouse (see page 17) Enter total number of dependents (c)
5 Widow(er) with Enter decedents SSN: ______________________ Year Spouse Died: _____________________ (d)
dependent child 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-1 1 .00
2. Additions to income (line 55 of Schedule M)............................................................................................. 2 .00
3. Subtractions from income (line 48 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 23)........................................................ 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
PLAN
PAY COR SCTC NRSR HEPTC FORMS WITH THIS RETURN
(W-2s, 1099s, Etc.)
*P40202001W*
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PRIMARY LAST NAME SOCIAL SECURITY 8.Total Taxes Due
SHOWN ON FORM NUMBER (line 8 from previous page) 8 .00
IT-140
9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) (now includes the Family Tax Credit) 9 .00
10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00
11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00
12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 12 .00
13. West Virginia Use Tax Due on out-of-state purchases
(See Schedule UT on page 9). CHECK IF NO USE TAX DUE ............... 13 .00
14. Add lines 10 through 13. This is your total amount due................................................................................. 14 .00
Check if withholding from NRSR
15. West Virginia Income Tax Withheld (See instructions) (Nonresident Sale of Real Estate) 15 .00
16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00
17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 .00
18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-1) .................................................. 18 .00
19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1) ....................... 19 .00
20. Amount paid with original return (amended return only) ................................................................................ 20 .00
21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 .00
22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 .00
23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 .00
24. Donations of part or all of line 23. Indicate below and enter the sum of columns 24A, 24B, and 24C on Line 24
24A. WEST VIRGINIA 24B. WEST VIRGINIA DEPARTMENT OF 24C. DONEL C. KINNARD MEMORIAL
CHILDREN’S TRUST FUND VETERANS ASSISTANCE STATE VETERANS CEMETERY
24 .00
25. Amount of Overpayment to be credited to your 2021 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 State Tax Department to discuss my return with my preparer YES NO
Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Your Signature Date Spouse’s Signature Date Telephone Number
Preparer: Check
HERE if client is
requesting that form
NOT be e-filed 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 STATE TAX DEPARTMENT WV STATE TAX DEPARTMENT
P.O. BOX 1071 P.O. BOX 3694
CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694
Payment Options: Returns filed with a balance of tax due may pay through any of the following methods:
• Check or Money Order payable to the WV State Tax Department - Enclose check or money order with your return. *P40202002W*
• Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.
• Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax P 4 0 2 0 2 0 0 2 W
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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 lefian 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 le anfiamended federal return (Form 1040X), you must enclose a copy of that
return. Be sure to include your name and social security number on any enclosures.
REQUEST FOR WAIVER OF ESTIMATED PENALTY
If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that:
1. The penalty was caused by reason of casualty or disaster;
2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.
To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please
sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request
for waiver was not approved.
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INDEX
A L
Amended Returns 15, 19 Low-Income Earned Income Exclusion 20, 23
C M
Composite Return 15 Military Retirement Information 17, 22
D P
Deceased Taxpayer 16, 17, 19, 23 Payment Options 2, 46
Dependents 20, 40 Penalty for Underpayment of Estimated Tax 20, 43, 44
Direct Deposit 13, 18 Prior Year Tax Liability 19
Disability Deduction 17, 21, 22, 23 Purchaser’s Use Tax 9, 10, 20
E R
Estimated Tax 18, 27, 43, 44 Railroad Retirement Income 17, 22, 24
Exemptions 15, 16, 18, 20 Refund Information 18
Extension of Time 18, 21, 41
S
F
Senior Citizens Tax Credit 16, 30
Failure to Receive a Withholding Tax Statement (W-2) 19 Senior Citizens Tax Deduction 17, 21, 22, 23
Family Tax Credit 31, 39 Signature Required 18
Filing Requirements 15, 18 SMART529 18, 22
Filing Status 16, 20 Surviving Spouse 16, 17, 19, 20, 23
Forms
IT-140 1, 2, 45, 46 T
IT-210 43, 44 Tax Computation
Schedule A 11, 12 Nonresident, Part-Year Resident 11, 12, 15, 20, 24
Schedule E 8 Tax Rate Schedules 37
Schedule FTC-1 39 Tax Table 32
Schedule H 8 Tips on Filing a Paper Return 14
Schedule HEPTC-1 38
Schedule M 3, 4 W
Schedule UT 9
Tax Credit Recap Schedule 5 Worksheets
WV 4868 (formerly Schedule L) 41 Low-Income Earned Income Exclusion 23
Senior Citizens Refundable Credit 30
H WV Children’s Trust 21
WV College Savings Plan and Prepaid Tuition Trust Fund 18, 22
Homestead Excess Property Tax Credit 16, 38 WV Police, Deputy Sheriff s’ or Firemen’s Pension, WV Teachers,
Public Employees, Military, and Federal Retirement 17, 22
I
Income Tax Paid to Another State (Schedule E) 8
Injured Spouse 19
Interest and Additions for Late Payment of Tax 18
IRS Information Exchange 19
Itemized Deductions 16
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West Virginia State Tax Department PRST STD
P.O. Box 1071 U.S. POSTAGE
Charleston, WV 25324-1071 PAID
State of WV
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 State Tax Department West Virginia State Tax Department
P.O. Box 1071 P.O. Box 3694
Charleston, WV 25324-1071 Charleston, WV 25336-3694
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
1124 Smith Street
(304) 558-3333
Beckley
407 Neville St., Suite 109
(304) 256-6764
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