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Clear All Values                                            Check Your Return for Required Information                                                                                     Print Your Return

     IT-140
    REVF7-20              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)
                                                                                                                                                                                                             0
                                                                                                                                                            and b if they apply    {       Spouse   (b)
    STATUS                        c. List your dependents. If more than ﬁve dependents, continue on Schedule DP on page 40.                                                                                  0
                                                                                                                           Schedule DP
         (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)         0
5   Widow(er) with                   Enter decedents SSN: ______________________    Year Spouse Died:    _____________________                                                                   (d)         0
    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)         0

1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1                                                        1                                      0 .00

2. Additions to income (line 5 6of ScheduleScheduleM).............................................................................................M       2                                      0 .00

3.  Subtractions from income (line 48 of ScheduleSchedule MM)....................................................................................         3                                      0.00

4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)......................................................                            4                                      0 .00

5.  Low-Income Earned Income Exclusion (see worksheetworksheeton page 23)........................................................                         5                                      0.00
6. Total Exemptions as shown above on Exemption Box (e) ________0                               x $2,000 ........................................         6                                     500.00

7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............                                                     7                                      0 .00

8. Income Tax Due (Check One)  .................................................................................................................          8                                      0 .00
    TaxTax TableTable     RateRateScheduleSchedule   Nonresident/Part-YearNonresident/Part-year residentResidentcalculationCalculationscheduleSchedule

         TAX DEPT USE ONLY
                                          MUST INCLUDE WITHHOLDING 
    PLAN
    PAY       COR    SCTC NRSR HEPTC               FORMS WITH THIS RETURN
                                                      (W-2s, 1099s, Etc.)
                                                                                                                                              *P40202001F*
                                                                                                                                                      P 4 0 2          0 2   0   0         1    F

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PRIMARY LAST NAME SOCIAL SECURITY 8.Total Taxes Due
IT-140
SHOWN ON FORM NUMBER (line 8 from previous page) 8 0 .00

9. Credits from TaxTaxCreditCreditRecapRecapScheduleSchedule(see schedule on page 5 ) (now includes the Family Tax Credit) 9 0 .00

10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 0 .00

11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 0 .00

12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 12 0 .00
13. West Virginia Use Tax Due on out-of-state purchases
(SeeScheduleScheduleUTUT on page 9). CHECK IF NO USE TAX DUE ............... 13 0 .00

14. Add lines 10 through 13. This is your total amount due................................................................................. 14 0 .00
Check if withholding from NRSR
15. West Virginia Income Tax Withheld (See instructions) (Nonresident Sale of Real Estate) 15 0 .00

16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 0 .00

17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 0 .00

18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-1) .................................................. 18 0 .00

19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1)HEPTC-1 ....................... 19 0.00

20. Amount paid with original return (amended return only) ................................................................................ 20 0 .00

21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 0 .00

22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 0 .00

23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 0 .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
0 0 0
24 0 .00

25. Amount of Overpayment to be credited to your 2021 estimated tax............................................................... 25 0 .00

26. Refund due to you (line 23 minus line 24 and line 25).............................................................. REFUND 26 0 .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. *P40202002F*
• 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 F

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     SCHEDULE 
           M
     F IT-140          F        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                                                                         0                      0
    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                          0   .00                0       .00
29. Total amount of any beneﬁ     t (including survivorship annuities) received from WV state or
    local police, deputy sheriﬀs’ or ﬁremen’s retirement system. Excluding PERS –see page                                             2229                        0   .00                0       .00

30. Military Retirement Modiﬁcation .....................................................................................                                         0                      0
                                                                                                                                      30                              .00                        .00
31. Other Retirement Modiﬁcation                Column A (You)          Column B (Spouse)
(a) West Virginia Teachers’ and Public
    Employees’ Retirement                                   0     .00                0  .00                                                Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000
(b) Federal Retirement Systems
    (Title 4 USC §111)                                      0     .00                0  .00                                           31                          0   .00                0       .00

32. Certain assets held by subchapter S Corporation bank..................................................                            32                          0                      0
33. Social Security Beneﬁ     ts Modiﬁ  cation
(a)Social Security Bene ts.ﬁ                                0     .00                0.00                                                  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                                                0     .00                0  .00                                                Multiply 33 (c) by 0.35
(c) Beneﬁts taxable for Federal tax
    purposes                                                0     .00                0  .00                                           33                          0   .00                0       .00

34. Active Duty Military pay for personnel with West Virginia Domicile                                                                                            0                      0
    (See instructions on page 22) ........................................................................................            34                              .00                        .00

35. Active Military Separation (see instructions on page 22)                                                                                                                             0
    Must enclose military orders and discharge papers .......................................................                         35                          0   .00                        .00

36. Refunds of state and local income taxes received and reported as income to the IRS ...                                            36                          0   .00                0       .00

37. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds ................                                      37                          0   .00                0       .00

38. Railroad Retirement Board Income received ..................................................................                      38                          0   .00                0       .00

39. Long-Term Care Insurance ..................................................................................................       39                          0   .00                0       .00

40. IRC 1341 Repayments .........................................................................................................     40                          0   .00                0       .00

41. Autism Modiﬁcation (instructions on page 22) .....................................................................41                                          0   .00                0       .00

42. ABLE Act  ....................................................................................................................... 42                          0   .00                0       .00
43. PBGC Modiﬁcation .....................  
(a) retirement beneﬁts that would have been                 0 .00                    0  .00                                                Subtract line 43 (b ) from (a)
    paid from your employer-provided plan
(b) retirement bene tsﬁactually received                    0                        0
    from PBGC                                                     .00                   .00                                           43                          0   .00                0       .00

44. Qualiﬁed Opportunity Zone business income .................................................................                       44                          0   .00                0       .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                                                                                  0                                                                            0
                                                            0     .00                   .00                                                                           .00
                                                                  .00                0  .00                                           45                                                 0       .00
Spouse                                                      0
                                                                  46. Surviving spouse deduction
                                                                      (instructions on page 23)                                       46                          0   .00                0       .00
                                                                  Modi ﬁcations Decreasing Federal Adjusted Gross Income
                                                                  Continues on next page
     *P40202003F*
          P    4    0       2   0 2      0    0 3  F

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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 0 .00 0 .00

48. Total Subtractions(line 47, Col A plus line 47,Col B) Enter here and on line 3 ofFormFORMIT-140IT-140.48 0 .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 0 .00

50. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 50 0 .00

51. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 51 0 .00

52. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 52 0 .00

53. Other income deducted from federal adjusted gross income but subject to state tax................................... 53 0 .00

54. Withdrawals from a WV Prepaid Tuition/SMART529© Savings Plan NOT used for payment of qualifying expenses 54 0 .00

55. ABLE ACT withdrawals not used for qualifying expenses ....................................................................................... 55 0 .00

56. TOTAL ADDITIONS (Add lines 49 through 54). Enter here and on Line 2 of FormFormIT-140IT-140 ..........................56 0 .00

*P40202004F*
P 4 0 2 0 2 0 0 4 F

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RECAP
(F IT-140) F 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 ﬁ les.

WEST VIRGINIA TAX CREDIT RECAP SCHEDULE
TAX CREDIT SCHEDULE APPLICABLE CREDIT

1. Credit for Income Tax paid to another state(s) ................................................ EE 1 0 .00

** For what states?

2. Family Tax Credit (see page 39).................................................................... FTC-1FTC-1 2 0 .00

3. General Economic Opportunity Tax Credit...................................................... WV EOTC-PIT 3 0 .00

4. WV Environmental Agricultural Equipment Credit.......................................... WV AG-1 4 0 .00

5. WV Military Incentive Credit............................................................................ J 5 0 .00

6. Neighborhood Investment Program Credit..................................................... NIPA-2 6 0 .00

7. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 7 0 .00

8. Quali edﬁ Rehabilitated Buildings Investment Credit....................................... RBIC-A 8 0 .00

9. Apprenticeship Training Tax Credit................................................................ WV ATTC-1 9 0 .00

10. Alternative-Fuel Tax Credit............................................................................. AFTC-1 10 0 .00

11. Conceal Carry Gun Permit Credit.................................................................. CCGP-1 11 0 .00
12. Farm to Food Bank Tax Credit......................................................................... 12 0 .00

13. Downstream Natural Gas Manufacturing Investment Tax Credit ................. DNG- 2 13 0 .00

14. Post Coal Mine Site Business Credit ........................................................... PCM-2 14 0 .00

15. TOTAL CREDITS — add lines 1 through 14. Enter on FormFormIT-140,IT-140 line 9........................................... 15 0 .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.

*P40202005F*
P 4 0 2 0 2 0 0 5 F

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     SCHEDULE
                              Statement of Claimant to Refund Due Deceased Taxpayer
     (F IT-140)F            F    (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.

                                                                                            *P40202015F*
                                                                                            P        4  0       2 0 2   0   1  5                                                                       F

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SCHEDULE
    UT
(F IT-140)       F 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

                                                                                                                                                                              0.00
1. Amount of purchases subject to West Virginia Use Tax.................................................................................                1  $

2. West Virginia Use Tax Rate.......................................................................................................................... 2                                .06
                                                                                                                                                                              0.00
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)
                                                                           0.00
4a                                               4b     $                             4c                                                                4d $                  0.00

                                                                           0.00
5a                                               5b     $                             5c                                                                5d $                  0.00

                                                                           0.00
6a                                               6b     $                             6c                                                                6d $                  0.00
                                                                           0.00
7a                                               7b     $                             7c                                                                7d $                  0.00

8.Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10)                                                                       8  $                  0.00

Part III     Total Amount Due
9.  Total State Use Tax due (from line 3)............................................................................................................   9  $                  0.00

10. Total Municipal Use Tax due (from line 8).................................................................................................... 10       $                  0.00

11.Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of FormFormIT-140)IT-140                                                     11 $                  0.00

*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

                                                                                                    *P40202006F*
                                                                                                    P        4                                          0  2 0 2 0 0 6  F

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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 ඉඔඋඝඔඉගඑ඗ඖ (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. Mඝඖඑඋඑ඘ඉඔ ඛඍ ඉච U T Cඉඔඋඝඔඉගඑ඗ඖ
($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. T඗ගඉඔ ඕ඗ඝඖග A Dඝඍ
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 erentﬀmunicipality 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)       F                                                        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            0  .00                          0                   .00                 0 .00

2. Interest .................................................................... 2            0  .00                          0                   .00                 0 .00

3. Dividends ................................................................    3            0  .00                          0                   .00                 0 .00

4.  IRAs, pensions and annuities ..................................              4            0  .00                          0                   .00          0        .00
5.  Total taxable Social Security and Railroad Retirement 
    beneﬁts (see line 33 and 38 ofScheduleScheduleMM) .............              5            0  .00                          0                   .00
6. Refunds of state and local income tax
    (see line 36 of ScheduleSchedule MM) ....................................    6            0  .00                          0                   .00

7. Alimony received ....................................................         7            0  .00                          0                   .00

8. Business pro tﬁ(or loss) ..........................................           8            0  .00                          0                   .00                 0 .00

9. Capital gains (or losses) .........................................           9            0  .00                          0                   .00                 0 .00

10. Supplemental gains (or losses) .............................. 10                          0  .00                          0                   .00                 0 .00

11. Farm income (or loss) ............................................. 11                    0  .00                          0                   .00                 0 .00

12. Unemployment compensation insurance .............                            12           0  .00                          0                   .00                 0 .00
13. Other income from federal return (identify source)
                                                                                 13           0  .00                          0                   .00                 0 .00

14. Total income (add lines 1 through 13) ..................... 14                            0  .00                          0                   .00                 0 .00
ADJUSTMENTS

15. Educator expenses ................................................           15           0  .00                          0                   .00                 0 .00

16. IRA deduction ......................................................... 16                0  .00                          0                   .00                 0 .00

17. Self-employment tax deduction ............................... 17                          0  .00                          0                   .00                 0 .00

18. Self Employed SEP, SIMPLE and qualiﬁed plans...                              18            0 .00                          0                   .00                 0 .00

19. Self-employment health insurance deduction .....                             19           0  .00                          0                   .00                 0 .00

20. Penalty for early withdrawal of savings ..................                   20           0  .00                          0                   .00                 0 .00

21. Other adjustments (See instructions page 25) .......                         21           0  .00                          0                   .00                 0 .00
22. Total adjustments (add lines 15 through 21) ........... 22                                0  .00                          0                   .00                 0 .00

23. Adjusted gross income                                                                      0                              0                                       0
    (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                  0 .00
                                                                                 25. Income subject to West Virginia state tax but
                                                                                    exempt from federal tax...................................... 25                  0 .00
                                                                                 26. Total West Virginia income (line 24 plus line 25).
   *P40202007F*                                                                     Enter here and on line 2 on the next page                     26                  0 .00
         P  4    0    2  0           2   0 0 7     F

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     SCHEDULE
         A          F                      Nonresidents/Part-Year Residents
    (F IT-140)                                        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 lineForm7, FormIT-140)IT-140).....1                                                                      0 .00

2.  West Virginia Income (line 26, Schedule A).............................................................................................................                            2              0 .00

3.  Federal Adjusted Gross Income (line 1,FormFormIT-140)IT-140)..............................................................................................                         3              0 .00
4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8,
   Form IT-140Form IT-140 ..........................................................................................................................................................   4              0 .00
PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES 
            AND CERTAIN ACTIVE MILITARY MEMBERS
ELIGIBILITY:  Complete this section ONLY if ALL THREE of the following statements were true for 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       0               .00                                                            0 .00
6. Enter total amount of West Virginia Income Tax withheld from your wages and
    salaries paid by your employer in 2020.................................................................... 6       0               .00                                                            0 .00

7. Line 6, column A plus line 6 column B. Report this amount on line 15 of FormFormIT-140......................................IT-140)                                                 7              0 .00

                                                                                                                 *P40202008F*
                                                                                                                 P 4   0                                                             2   0 2 0 0 8   F

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                                  SCHEDULES
                                                                                                                                                               Certiﬁcation for Permanent and Total Disability
                                                                                              H & E
                                  (F IT-140)                                                                                                             F    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 certiﬁ                 cation 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
Clear >>                                                                                                                                       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                    .000
                                                                                                                                          2. West Virginia total income tax (line 8 of FormForm IT-140IT-140)......................................................................................... 2                    .000
                                                                                                                                          3. Net income derived from above state included in West Virginia total income.....................................................                           3                    .000
                                                                                                                                          4. Total West Virginia Income (Residents–Form IT-140, line 4. Part-Year Residents-Schedule A, line 26)............                                           4                    .00
                       SCHEDULE E                                                                                                                                                             Form IT-140                                       Schedule A                                                                  0
                                                                                                                                          5. Limitation of Credit (line 2 multiplied by line 3 divided by line 4).........................................................................             5                    .000

                                                                                                                                          6. Alternative West Virginia taxable income   Residents – subtract line 3 from line 7, Form IT-140Form IT-140
                                                                                                                                                                                                  Part-year residents – subtract line 3 from line 4.............................                       6                    .000
                                                                                                                                          7. Alternative West Virginia total income tax (Apply theTaxTaxRateRateScheduleSchedule to the amount shown on line 6).........                               7                    .000
                                                                                              CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 8. Limitation of credit (line 2 minus line 7)............................................................................................................... 8                    .000
                                                                                                                                          9.Maximum    credit     (line 2 minus the sum of lines 2 through4 of1the TaxTaxCreditCreditRecapRecapScheduleSchedule)                                       9                    .000
                                                                                                                                          10.Total Credit (SMALLEST of lines 1,2, 5, 8, or 9)enter             here and on line 1 of the TaxTaxCreditCreditRecapRecapSchedule.Schedule                 10                   .000
                                                                                                                                          A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURN 
                                                                                                                                          IN YOUR FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP, 
                                                                                                                                          LIMITED LIABILITY COMPANY OR S-CORPORATIONS. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR 
                                                                                                                                          ANY OTHER POLITICAL SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.

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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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SCHEDULES
HEPTC-1
(F IT-140) F 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 0 .00

2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-1...................... 2 0 .00

3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit)..................... 3 0 .00

4. Enter your Federal Adjusted Gross Income ................................................................................................... 4 0 .00

a. Enter the amount of increasing income modi ﬁcations reported on line56 of ScheduleScheduleM..........................M a 0 .00

b. Enter federal tax-exempt interest income ........................................................................................................... b 0 .00
c.Enter amount received in 2020 in the form of earnings replacement insurance (Workers’ Compensation
Beneﬁts) c 0 .00
d.Enter the amount of Social Security bene ts,ﬁincluding SSI and SSDI, received that are NOT included in
your Federal Adjusted Gross Income...................................................................................................... d 0 .00

5. Add amounts on lines 4a, 4b, 4c, and 4d........................................................................................................ 5 0 .00

6. Total Gross Income: Add amount entered on line 4 and line 5........................................................................ 6 0 .00

7. Multiply amount on line 6 by 4% (0.04)........................................................................................................... 7 0 .00
8.Is the amount on line 3 greater than the amount on line 7?
Yes. Continue to line 9 below 4 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..........................................................................................................................Form IT-140) 9 0 .00

*P40202009F*
P 4 0 2 0 2 0 0 9 F

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SCHEDULE
FTC-1
(F IT-140) F 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 ofFormFormIT-140IT-140)................................................. 1 0 .00

2. Increasing West Virginia modiﬁcations (enter the amount from line 2 of FormFormIT-140).......................................IT-140 2 0 .00
3.Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not
already included on line 2 of Form IT-140).......................................................................................................... 3 0 .00

4. Add lines 1 through 3.This is your Modiﬁed Federal Adjusted Gross Income for the Family Tax Credit ............ 4 0 .00
5.Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size
for the Family Tax Credit)............................................................................................................................ 5 0
6.Enter the Family Tax Credit Percentage for your family size AND Modiﬁed Federal Adjusted Gross Income level
from the tablestablesonon pagepage3131. If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6 0

7. Enter your income tax due from line 8 of FormFormIT-140........................................................................................IT-140 0
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 RECAPRECAP ..................................... 8 0 .00

*P40202010F*
P 4 0 2 0 2 0 1 0 F

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SCHEDULE
DP
(F IT-140) F            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

                                  *P40202011F*
                                  P                                               4 0 2 0 2 0 1          1  F

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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.
                                                                                                          NOL
                SOCIAL SECURITY NUMBER
                                                                              Check this box if you are filing an Amended return resulting from a Net 
Print your social security number as it appears on your social security card. Operating Loss. A copy of federal Form 1040X or federal Form 1045 
                        NAME & ADDRESS                                        must accompany the West Virginia amended return to avoid delays in 
                                                                              processing net operating loss claims.
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 SPECIAL
spouse’s name and your spouse’s social security number. If the taxpayer       Enter a check mark in this box if you qualify to file as a Special Nonresident 
or spouse died during the taxable year, check the box by the decedent’s       (see page 15) and complete Schedule A, Part II found on page 12. DO 
social security number and enter date of death on the line provided.          NOT check the Nonresident/Part-Year Resident box if you are filing as a 
                         AMENDED RETURN                                       Special Nonresident.
Enter a check mark in this box if you are filing an amended return. Enter     NONRESIDENT OR PART-YEAR RESIDENT
a check mark in both boxes if you are filing an amended return reflecting     Enter a check mark in this box if you are filing as a nonresident or part-
a net operating loss. Be sure to use the form corresponding to the tax        year resident (See page 15).
year being amended. Enclose the reason for amendment with the amended 
return using the space provided on page 47 of the booklet. It may also be                          INJURED SPOUSE
necessary to include a copy of the federal 1040X with the West Virginia       If filing an injured spouse claim (Form WV-8379), enter a check mark in 
amended return.                                                               the Injured Spouse Box (See above).

tax.wv.gov                                                                    2020 Personal Income Tax Information and Instructions — 19

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FILING STATUS LINE 4
CHECK ONLY ONE. Your filing status is generally the same filing status WEST VIRGINIA ADJUSTED GROSS INCOME.
shown on your federal return. See page 16 for more information regarding Enter the result of line 1 plus line 2 minus line 3.
your filing status. LINE 5
LOW-INCOME EARNED INCOME EXCLUSION.
EXEMPTIONS
To determine if you qualify for this exclusion, complete the worksheet on
You can deduct $2,000 on line 6 for every exemption claimed in your page 23 and enter the qualifying exclusion on this line.
exemption schedule.
LINE 6
(A)YOU EXEMPTIONS.
Enter “1” in box (a) for yourself if you cannot be claimed as a dependent Enter the number of exemptions shown in box e above (under
on another person’s return. “ Exemptions”) and multiply that number by $2,000. If you claimed zero
exemptions, enter $500 on this line.
(B)SPOUSE
Enter “1” in box (b) for your spouse only if your filing status is married LINE 7
filing jointly and your spouse can’t be claimed as a dependent on another WEST VIRGINIA TAXABLE INCOME.
person’s return. Line 4 minus lines 5 and 6 and enter the result on this line. If less than
zero, enter zero.
(C) DEPENDENTS
LINE 8
Enter the number of eligible dependents in box (c). Provide the name, WEST VIRGINIA INCOME TAX.
SSN and date of birth in the dependent section. If eligible dependents
total more than 5, use the Schedule for Additional Dependents found on Check the appropriate box to indicate the method you used to calculate
page 40. your tax.
Generally, qualifying dependents must meet the following test: RESIDENTS – If your filing status is single, head of household,
widow(er) with a dependent child or married filing jointly and your
1. They are related to you (child, brother, sister, stepbrother, stepsister, taxable income is less than $100,000, apply the amount of taxable income
half-brother, half-sister, or a descendant of any of them, etc.) or they
were a part of your household for the entire year. shown on line 7 to the Tax Table on page 32 and enter your tax on this
2. They were: line. If your taxable income is over $100,000, use Rate Schedule I on page
a. Under the age of 19 at the end of 2020 and were younger than you; 37 to compute your tax.
b. Under the age of 24 at the end of 2020, a student, and younger If your filing status is MARRIED FILING SEPARATELY, you MUST
than you; or use Rate Schedule II on page 37 to compute your tax.
c.Any age and permanently and totally disabled. NONRESIDENTS AND PART-YEAR RESIDENTS–If you are
3. They did not provide over half of his or her own support for 2020. a nonresident or part-year resident of West Virginia, you must first
4. They didn’t file a joint return for 2020 or is filing such a return only to complete lines 1 through 7 of Form IT-140, then complete Schedule A
claim a refund of withheld income tax or estimated tax paid. on pages 11 and 12.
5. They lived with you for more than half of 2020.
You cannot claim any dependents if you can be claimed as a dependent on LINE 9
another person’s return. CREDITS FROM TAX CREDIT RECAP SCHEDULE.
Enter Total Credits shown on line 15 of the Tax Credit Recap Schedule
(D) SURVIVING SPOUSE found on page 5.
If you are eligible to claim an additional exemption as a surviving spouse,
enter the spouse’s social security number and year of death and enter “1” LINE 10
in box (d). See page 17 for additional information. A surviving spouse Line 8 minus 9. If line 9 is greater than line 8, enter 0.
may claim an additional exemption for the two (2) taxable years following LINE 11
the year in which the spouse died, provided he/she has not remarried PREVIOUS REFUND OR CREDIT.
before the end of the taxable year for which the return is being filed.
Enter the amount of any overpayment previously refunded or credited
(E)TOTAL from your original return.
Enter the total number of exemptions claimed in boxes (a) through (d) in LINE 12
box (e). 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
be subject to a penalty for underpayment of tax. The penalty is computed
Complete According to the Following Instructions separately for each installment due date. Therefore, you may owe the
LINE 1 penalty for an earlier due date even if you paid enough tax later to make
FEDERAL ADJUSTED GROSS INCOME. up the underpayment. This is true even if you are due a refund when you
file your tax return. However, you may be able to reduce or eliminate
Enter your federal adjusted gross income as shown on Federal Form 1040. the penalty by using the annualized income installment method. Check
LINE 2 the box on this line if you are enclosing a written request for Waiver of
ADDITIONS TO INCOME. Penalty or the Annualized Income Worksheet. See page 27 for additional
information.
Enter the total additions shown on line 55 of Schedule M (page 4). See
page 24 for additional information. LINE 13
WEST VIRGINIA USE TAX DUE.
LINE 3
SUBTRACTIONS FROM INCOME. Individual purchaser’s use tax is due on the purchase of goods or services
when Sales Tax has not been paid. Use Schedule UT on page 9 to calculate
Enter the total subtractions from income shown on line 48 of Schedule M this tax if applicable.
(page 3). See page 21 for additional information.

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LINE 14 social security number and “2020 Form IT-140” on your check or money
TOTAL AMOUNT DUE. order. The Tax Department may convert your check into an electronic
Add lines 10 through 13. transaction. Receipt of your check is considered your authorization for
the Tax Department to convert your check into an ACH Debit entry
LINE 15 (electronic withdrawal) to your bank account. Your check information
WEST VIRGINIA INCOME TAX WITHHELD. will be captured and reported on your bank statement. You may also make
Enter the total amount of West Virginia tax withheld as shown on a payment by ACH Debit through MyTaxes at mytaxes.wvtax.gov or a
your withholding documents. If you are filing a joint return, be sure credit card payment at epay.wvsto.com/tax.
to include any withholding for your spouse. Original withholding If Line 21 is greater than line 14, complete line 23.
documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed
with your return. Failure to submit this documentation will result LINE 23
in the disallowance of the credit claimed. Local or municipal fees TOTAL OVERPAYMENT.
cannot be claimed as West Virginia income tax withheld. When claiming Line 21 minus line 14.
withholding from NRSR, check the box on line 15 and enclose Schedule
D and Form 8949 from your federal return. LINE 24
DONATIONS
LINE 16 If you (and your spouse) wish to make a contribution, enter the total
ESTIMATED TAX PAYMENTS. amount of your contribution on line 24. Your overpayment will be
Enter the total amount of estimated tax payments paid by you (and reduced, or your payment increased by this amount.
your spouse) for taxable year 2020. Include any 2019 overpayment you 24 A) THE WEST VIRGINIA CHILDREN’S TRUST FUND
carried forward to 2020 and any payment made with your West Virginia funds community projects that keep children free from abuse and
Application for Extension of Time to File (WV 4868). neglect. Examples include public awareness activities, school-based
LINE 17 programs, programs for new parents, and family resource centers.
NON-FAMILY ADOPTION TAX CREDIT. To learn more about the West Virginia Children’s Trust Fund or to
Enter the amount of allowable credit from the West Virginia Non-family make a direct contribution, visit the website http://wvctf.org or write
Adoption Credit Schedule, NFA-1, found on our website. This schedule to West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston,
must be submitted with Form IT-140 to claim this credit. WV 25332 or call 304-617-0099.
LINE 18 Donations made to the West Virginia Children’s Trust Fund are tax
SENIOR CITIZEN TAX CREDIT. deductible on your federal income tax return as an itemized deduction.
Complete Schedule SCTC-1 and enter amount of credit from line 2, part 24 B) THE WEST VIRGINIA DEPARTMENT OF VETERANS
II if you are eligible for the credit. ASSISTANCE provides nursing home and health care for aged and
disabled veterans in the West Virginia Veterans Home.
LINE 19 24 C) DONEL C. KINNARD MEMORIAL STATE VETERANS
HOMESTEAD EXCESS PROPERTY TAX CREDIT. CEMETERY donations fund operation and maintenance of the
Enter the amount of line 9 from Schedule HEPTC-1 (page 38). cemetery.
LINE 20 LINE 25
AMOUNT PAID WITH ORIGINAL RETURN. AMOUNT TO BE CREDITED TO YOUR 2021 ESTIMATED
Enter the amount, if any, paid on your original return. TAX ACCOUNT.
Enter the amount (all or part) of your overpayment you wish to have
LINE 21 credited to your 2021 estimated tax account.
TOTAL PAYMENTS AND CREDITS. LINE 26
Add lines 15 through 20. REFUND.
LINE 22 Line 23 minus line 24 and line 25. This is the amount of your refund. To
BALANCE DUE THE STATE. receive a refund of $2 or less, you must enclose a signed statement with
your return requesting that the refund be sent to you.
Line 14 minus line 21. This is the total balance due the State. Write your

SCHEDULE M INSTRUCTIONS
FORM IS ON PAGE 3 & 4.
Complete Schedule M to report increasing or decreasing modifications to a medically certified disability, you MUST enclose a 2020 West Virginia
your federal adjusted gross income. Schedule H or a copy of Federal Schedule R. If the Disability Deduction
Taxpayers who are at least age 65 OR are certified as permanently and totally has been claimed in prior years AND documentation has been submitted
disabled during 2020 are eligible to receive a deduction of up to $8,000 of with prior claims, then no additional documentation is necessary. Eligible
their taxable income. Joint income must be divided between spouses with taxpayers must enter the year the disability began in the space provided
regard to their respective percentage of ownership. ONLY INCOME OF and complete all boxes on line 45 to determine the amount of credit.
THE SPOUSE WHO MEETS ELIGIBILITY REQUIREMENTS
QUALIFIES FOR THE DEDUCTION. See example on page 23. MODIFICATIONS
The Senior Citizen Deduction can be claimed by taxpayers who were at MODIFICATIONS DECREASING FEDERAL ADJUSTED
least age 65 on December 31, 2020. Eligible taxpayers MUST enter their GROSS INCOME (SUBTRACTIONS FROM INCOME)
year of birth in the space provided and complete all boxes on lines 45. If filing a joint return, enter the modification(s) for both you and your spouse
The Disability Deduction can be claimed by taxpayers under age 65 who in Columns A and B. In cases of joint ownership of income producing
have been medically certified as unable to engage in any substantial gainful tangible or intangible property, each spouse should use the total income
activity due to physical or mental impairment. If 2020 is the first year of multiplied by the relative percentage of ownership. See example on page 23.

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LINE 27 in support of the OCO, regardless of whether they are deployed overseas or
INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS. stateside. Military orders and W-2 must be included with your return.
Enter the total income on obligations of the United States and its possessions
and bonds or securities from any United States authority, commission or LINE 35
instrumentality that are included in your federal adjusted gross income but ACTIVE MILITARY SEPARATION.
exempt from state income tax under federal law. This will include United If you have separated from military service, enter the amount of active
States Savings Bonds and federal interest dividends paid to shareholders duty pay that you received, provided that you were on active duty for
of a regulated investment company under Section 852 of the IRS Code. thirty continuous days prior to separation. Military orders, DD214, and
Include on this line interest earned on West Virginia bonds which are W-2 must be included with your return.
subject to federal tax but exempt from state tax under West Virginia law. LINE 36
LINE 28 REFUNDS OF STATE AND LOCAL INCOME TAXES.
CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT. Enter the amount reported on your federal return only. Only refunds
If you are a retired federal law enforcement officer or fireman, at least included in your federal adjusted gross income qualify for this modification.
one of the following documents must be submitted as supporting LINE 37
documentation of your eligibility for this reduction; your Summary of CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID
Federal Service from FERS; federal form RI 20-124; your Department of TUITION TRUST/ WEST VIRGINIA SAVINGS PLAN TRUST.
Justice ID card issued to you upon your retirement. Enter any payments paid to the prepaid tuition trust fund/savings plan
LINE 29 trust, but only to the extent the payments have not been previously allowed
ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY as a deduction when arriving at your federal adjusted gross income. Year-
SHERIFFS’ OR FIREMEN’S RETIREMENT. end contribution statement must be submitted to support this deduction.
Enter the taxable amount of retirement income reported on your federal LINE 38
return which was received from any West Virginia state or local police, RAILROAD RETIREMENT.
deputy sheriffs’ or firemen’s retirement system, regardless of your age. This Enter the amount(s) of income received from the United States Railroad
is the taxable amount of retirement income received from these sources Retirement Board including unemployment compensation, disability and
including any survivorship annuities. Subtractions for retirement received sick pay that is included in your federal adjusted gross income. West
from West Virginia Public Employee's Retirement System is limited to Virginia does not impose tax on this income. 1099-RRB or W-2 from
$2,000 and must be claimed on line 32. 1099-R must be included with return. United States Railroad Retirement Board must be included with return.
LINE 30 Social Security benefits that are taxable on your federal return are also
MILITARY RETIREMENT. taxable to West Virginia and should NOT be included on this line.
Enter the taxable amount reported on your federal return of military LINE 39
retirement income, including survivorship annuities, from the regular LONG-TERM CARE INSURANCE
Armed Forces, Reserves, and National Guard. 1099-R must be included Enter the amount of long-term care insurance premiums. Supporting
with return, even if no withholding is to be reported. documentation must be provided.
LINE 31 LINE 40
OTHER RETIREMENT MODIFICATIONS IRC 1341 REPAYMENTS
Enter taxable amount of retirement income for the following categories: Enter the amount of money paid back under IRC 1341. Supporting
A)WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST documentation must be provided.
VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. If you have received payments in prior years that at the time, appeared
Regardless of age, enter the taxable amount of retirement income (not to exceed to be valid by unrestricted right but at a later date, it was determined that
$2,000) reported on your federal return received from The West Virginia Teachers’ excess payments were made and repayment is now required, then you may
Retirement System and/or The West Virginia Public Employees’ Retirement be entitled to an adjustment under IRC 1341. The amount of income repaid
System. Do not enter more than $2,000. 1099-R must be included with return. MUST be $3000.00 or more to qualify. Enter the qualifying amount on
B)FEDERAL RETIREMENT. Schedule M Line 40. For more information, consult federal Publication 525.
Regardless of age, enter the taxable amount of retirement income (not LINE 41
to exceed $2,000) reported on your federal return received from Federal AUTISM MODIFICATION.
Retirement and not already deducted on line 29. Do not enter more than Enter the amount of any qualifying contribution to a qualified trust
$2,000. 1099-R must be included with return. maintained for the benefit of a child with autism (see instructions on page
Combined amounts of 32a and 32b MUST NOT EXCEED $2,000. 17). Supporting documentation must be provided.
LINE 32 LINE 42
ASSETS HELD BY SUBCHAPTER S CORPORATION ABLE ACT
LINE 33 Achieving a Better Life Experience - Contributions by a designated
SOCIAL SECURITY BENEFITS. beneficiary to an Achieving a Better Life Experience (ABLE) account.
For taxable years beginning on and after January 1, 2020, 35 percent of A retirement savings contribution credit may be claimed for the amount
the amount of social security benefits received and included in federal of contributions you, as the designated beneficiary of an ABLE account,
adjusted gross income for the taxable year shall be allowed as a decreasing make before January 1, 2026, to the ABLE account. This modification
modification from federal adjusted gross income when determining West may not exceed $27,490, and contributions by someone other than the
Virginia taxable income subject to the tax imposed by this article, subject beneficiary may not exceed $15,000. See IRS Pub. 907, Tax Highlights
to the W. Va. Code §11-21-12(c). The deduction may be claimed only for Persons With Disabilities, for more information.
when the federal adjusted gross income of a married couple filing a
joint return does not exceed $100,000, or $50,000 in the case of a single LINE 43
individual or a married individual filing a separate return. PBGC MODIFICATION
Pension Benefit Guaranty Modification - If you retired under an employer-
LINE 34 provided defined benefit plan that terminated prior to or after retirement
ACTIVE DUTY MILITARY PAY. and the pension plan is covered by a guarantor whose maximum benefit
Military income received while you were a member of the National Guard or guarantee is less than the maximum benefit to which you were entitled,
Armed Forces Reserves called to active duty in support of the contingency you may be allowed a reducing modification of the difference between
operation as defined in Executive Order 13223 as part of Operation Noble (a) the amount you would have received had the plan not terminated and
Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation (b) the amount actually received from the guarantor. Failure to the
New Dawn, Operation Inherent Resolve, and any other current or future information in (a) and (b) so will delay the processing of your return.
military operations deemed to be part of the Overseas Contingency
Operation (OCO). The President’s memorandum applies to any West LINE 44
Virginia National Guard and Reserve service members called to active duty QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME
You must include a copy of IRS 8996.
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LINE 45 LINE 45 Subtract BOX (d) from BOX (c) for each. If BOX (d) is larger than
SENIOR CITIZEN OR DISABILITY DEDUCTION. BOX(c), enter zero on Line 45.
Taxpayers MUST be at least age 65 OR certified as permanently and totally LINE 46
disabled during 2020 to receive this deduction. Taxpayers age 65 or older have SURVIVING SPOUSE DEDUCTION.
to enter their year of birth in the space provided and complete boxes (a) through The surviving spouse may claim a one-time subtraction from his/her
(d)of the table in order to claim the deduction as a Senior Citizen. Joint income income of up to $8,000 for the taxable year following the year of the
must be divided between spouses with regard to their respective percentage of spouse’s death if all of the following conditions are met:
ownership. ONLY THE INCOME OF THE SPOUSE WHO MEETS THE • The decedent was 65 years of age or older OR was certified as
ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION. permanently and totally disabled prior to his death.
See example below. The Disability Deduction can be claimed by taxpayers under • The surviving spouse did not remarry before the end of the taxable year.
age 65 who have been medically certified as unable to engage in any substantial • The total deductions from income shown on lines 27 through 32 and
gainful activity due to physical or mental impairment. IF 2020 is the first year of a line 45 of Schedule M are less than $8,000.
medically certified disability, you MUST enclose a 2020 West Virginia Schedule This modification is claimed on line 46 of Schedule M. The total of lines
H or a copy of Federal Schedule R and enter 2020 as the year the disability began 45 and 46 cannot exceed $8,000.
in the space provided. IF the disability deduction has been claimed in prior years
AND documentation has been submitted with prior claims, then only the year LINE 47
that the disability began, entered in the space provided, is needed to claim the Add lines 27 through 46 for each column and enter the results here.
deduction. The Surviving Spouse of a deceased taxpayer may also qualify for a LINE 48
similar modification. See line 46 instructions for more information. TOTAL SUBTRACTIONS.
BOX (c) Enter all income (for each spouse, if joint return) that has not been Add Columns A and B from line 47. Enter the result here and on line 3
reported on lines 3 2 and 34 through 44 of Schedule M, not to exceed $8,000. of Form IT-140.
BOX (d) Add lines 27 through 31and 33 for each spouse and enter on this line.
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 FormForm IT-140IT-140..........................................................
A .000
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 lingﬁ status is married lingﬁ separately; otherwise enter $10,000
C 10000.00
D.Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of FormFormIT-140...IT-140 0
D .00

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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
(OTHER THAN WEST VIRGINIA). deducted under Section 199 of the Internal Revenue Code. Enclose
Enter the amount of any interest or dividend income on state and local Schedule K-1(s).
bonds (other than West Virginia and its political subdivisions) received LINE 54
by or credited to you. WITHDRAWALS FROM A PREPAID TUITION/SAVINGS
LINE 51 PLAN NOT USED FOR PAYMENT OF QUALIFYING
INTEREST ON MONEY BORROWED TO PURCHASE BONDS EXPENSES.
EARNING EXEMPT WEST VIRGINIA INCOME. Enter the basis amount in a withdrawal from a West Virginia Prepaid
Enter the amount of any interest deducted, as a business expense or Tuition/ SMART529 SavingsTMPlan which was spent for OTHER than
otherwise, from your federal adjusted gross income in connection with qualifying expenses, if a deduction was previously taken.
money borrowed to purchase or carry bonds or securities, the income from LINE 55
which is exempt from West Virginia income tax. TOTAL ADDITIONS.
Add lines 49 through 54. 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. Column A Enter the total amount of taxable social security and railroad
Note: RESIDENTS OF PENNSYLVANIA AND VIRGINIA – If you retirement benefits reported on your federal return.
were a domiciliary resident of Pennsylvania or Virginia and spent more Column B Enter the amount of taxable social security benefits received
than 183 days in West Virginia, you are also considered a resident of West during your period of West Virginia residency.
Virginia and must file Form IT-140 as a resident of West Virginia. Column C Do NOT enter any amount received while you were a
MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES - nonresident of West Virginia.
If your domicile is outside West Virginia but you were present in West LINE 6
Virginia in compliance with military orders, and if your only source of REFUNDS OF STATE AND LOCAL INCOME TAXES
income is from wages and salaries, you will only need to complete Part Column A Enter total taxable state and local income tax refunds
II of Schedule A. reported on your federal income tax return.
LINE 1 Column B Enter the amount received during your period of West
WAGES SALARIES, AND TIPS Virginia residency.
Column C Do not enter any refunds received during the period you
Column A Enter total wages, salaries, tips and other employee were a nonresident of West Virginia.
compensation reported on your federal income tax return. LINE 7
Column B Enter the amount received during your period of West ALIMONY RECEIVED
Virginia residency.
Column C Enter the amount received from West Virginia source(s) Column A Enter total alimony received as reported on your federal
while you were a nonresident of West Virginia. income tax return.
LINE 2 AND 3 Column B Enter the amount received during your period of West
INTEREST AND DIVIDEND INCOME Virginia residency.
Column C Do not enter any alimony received while you were a
Column A Enter total interest and dividend income reported on your nonresident of West Virginia.
federal income tax return. LINE 8
Column B Enter the amount received during your period of West BUSINESS INCOME (include business profit or loss and income from
Virginia residency. rents, royalties, partnerships, estates, trusts, and S corporations)
Column C Enter the amount received from a business, trade, profession
or occupation carried on in West Virginia while you were a Column A Enter the total amount of ALL business income reported on
nonresident of West Virginia. your federal income tax return.
LINE 4 Column B Enter the amount received during your period of West
IRA’S, PENSIONS, AND ANNUITIES Virginia residency.
Column C Enter any amount derived from West Virginia source(s)
Column A Enter the total taxable amount of pensions and annuities while you were a nonresident of West Virginia.
reported on your federal return. BUSINESS CONDUCTED IN WEST VIRGINIA
Column B Enter the taxable amount of any pensions and annuities
received during your period of West Virginia residency A business, trade, profession, or occupation (not including personal
Column C Enter income from pensions and annuities derived from or services as an employee) is considered to be conducted in West Virginia
connected with West Virginia sources. Pension and annuity if you maintain, operate, or occupy desk space, an office, a shop, a store,
income received by a nonresident is NOT subject to West a warehouse, a factory, an agency or other place where your affairs are
Virginia tax unless the annuity is employed or used as an asset regularly conducted in West Virginia if it is transacted here with a fair
in a business, trade, profession, or occupation in West Virginia.
measure of permanency and continuity.

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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
LINE 23 Active Military personnel stationed in West Virginia and your
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 Wඈඋ඄ඌඁൾൾඍ 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.__________________________0

H.Adjustments to income (i. e. alimony paid, IRA, etc.)                                  H.__________________________
I.Line G minus line H (calculated Federal Adjusted Gross Income)                         I.__________________________0
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)

         Return to:     IT-140 Schedule A Schedule E

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