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West Virginia Income Tax
Income taxes should be filed by April 15th.
West Virginia Tax Filing Guide
Here are detailed instructions for filing taxes in the state of West Virginia.
Consider using TurboTax to E-File your West Virginia taxes.
West Virginia Residents
You are a resident of West Virginia if your domicile home was in West Virginia for the entire year, if you lived in West Virginia for more than 183 days, and are a resident of another state, or if you spent more than 30 days in West Virginia with the intent of moving to West Virginia. If you are a resident of West Virginia, and you filed a federal income tax return you will be required to file a West Virginia income tax return. If you are a resident of West Virginia who did not file a federal income tax return you will still be required to file a West Virginia income tax return if your allowable deductions from personal exemptions are less than your adjusted gross income. Also if you want a refund from West Virginia for income held you will need to file a West Virginia return. Residents of West Virginia do not need to file a West Virginia return if their total income was less than their exemption ($2000/person) plus the senior citizen modification ($8000/person). To file a West Virginia resident return use Form IT-140.
Related Tax Forms
- Form IT-140 - West Virginia Individual Resident Income Tax Return
Part-Year West Virginia Residents
If you were a resident of West Virginia for only part of the year (see the West Virginia resident section to see what qualifies someone to be a West Virginia resident), perhaps because you moved into or out of West Virginia and switched your domicile residence, you are a part-year resident of West Virginia. If you are a part-year resident you will be taxed on all income earned while a resident of West Virginia, regardless of source, along with income earned from West Virginia sources earned during the period of nonresidency. For a list of what qualifies as West Virginia sourced income see the Income Chart. If you need to file a part-year West Virginia return you will need to fill out lines 1-7 of Form-IT140 along with Schedule A. For computing the amount of income that will be taxed see the worksheet at the bottom of Schedule A. The amounts of income entered in Colum A of Schedule A will be the amounts on your federal return. The amounts entered in Columns B and C will be the amounts of income that were earned during the time you were a resident or earned from West Virginia sources. For additional help with filing see the West Virginia tax booklet.
Related Tax Forms
- Form IT-140 - West Virginia Individual Resident Income Tax Return
- Schedule A - West Virginia Part-year Resident Income Calculation Form
West Virginia Residents who work in another state
You are a resident of West Virginia if your domicile home was in West Virginia for the entire year, if you lived in West Virginia for more than 183 days, and are a resident of another state, or if you spent more than 30 days in West Virginia with the intent of moving to West Virginia. If you are a resident of West Virginia, and you filed a federal income tax return you will be required to file a West Virginia income tax return. If you are a resident of West Virginia who did not file a federal income tax return you will still be required to file a West Virginia income tax return if your allowable deductions from personal exemptions are less than your adjusted gross income. Also if you want a refund from West Virginia for income held you will need to file a West Virginia return. Residents of West Virginia do not need to file a West Virginia return if their total income was less than their exemption ($2000/person) plus the senior citizen modification ($8000/person). To file a West Virginia resident return use Form IT-140.
If you are a resident of West Virginia who works in another state you will be taxed on income earned in the other state by West Virginia (because West Virginia taxes all income earned by it’s residents). However you may also be taxed on this income by the state you earned the income in (states often tax any income earned within themselves). To avoid facing dual taxation on such income in such a scenario West Virginia may be able to claim a credit for taxes paid to another state on such income. To qualify for such a credit file both Form IT-140 (your West Virginia return) and Schedule E (to obtain the credit). The size of the credit may not be larger than the amount of taxed owned to West Virginia on such income. For additional help with filing see the West Virginia tax booklet.
Related Tax Forms
- Form IT-140 - West Virginia Individual Resident Income Tax Return
- Schedule E - West Virginia Credit For Tax Paid To Another State
Non-Residents who work in West Virginia
If you were not a resident of West Virginia for any part of the year or if your domicile was in West Virginia but you had no permanent residence in West Virginia (meaning you lived in West Virginia for less than 30 days) and lived somewhere else for the rest of the year, you are a nonresident of West Virginia. If you are a nonresident of West Virginia but your federal adjusted gross income included income from West Virginia sources any time during the year you will need to file a West Virginia nonresident return. To see what counts as sources of income for West Virginia see the West Virginia Income Chart.
Nonresidents who must file a West Virginia nonresident return must use either Form IT-140NRS, or Form IT-NRC. Use Form IT-140NRS if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year and your only West Virginia income includes wages. If you do not meet the FormIT-140NRC criteria you will have to file your West Virginia nonresident return using Form IT-140NRC. Form IT-140NRC is for people who made income from a partnership, S-corp., or those who are beneficiaries of a trust or estate. There is an additional processing fee of $50.00 to file Form IT-140NRC since it is a composite return. For additional help with filing see the West Virginia tax booklet.
Related Tax Forms
- Form IT-140NRS - West Virginia Individual Special Non-resident Income Tax Return
- Form IT-140NRC - West Virginia Individual Non-resident Composite Income Tax Return
Non-Residents who sold property in West Virginia
If you were not a resident of West Virginia for any part of the year or if your domicile was in West Virginia but you had no permanent residence in West Virginia (meaning you lived in West Virginia for less than 30 days) and lived somewhere else for the rest of the year, you are a nonresident of West Virginia. If you are a nonresident of West Virginia but your federal adjusted gross income included income from West Virginia sources any time during the year you will need to file a West Virginia nonresident return. To see what counts as sources of income for West Virginia see the West Virginia Income Chart.
Nonresidents who must file a West Virginia nonresident return must use either Form IT-140NRS, or Form IT-NRC. Use Form IT-140NRS if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year and your only West Virginia income includes wages. If you do not meet the FormIT-140NRC criteria you will have to file your West Virginia nonresident return using Form IT-140NRC. Form IT-140NRC is for people who made income from a partnership, S-corp., or those who are beneficiaries of a trust or estate. There is an additional processing fee of $50.00 to file Form IT-140NRC since it is a composite return. For additional help with filing see the West Virginia tax booklet.
Related Tax Forms
- Form IT-140NRS - West Virginia Individual Special Non-resident Income Tax Return
- Form IT-140NRC - West Virginia Individual Non-resident Composite Income Tax Return
West Virginia State Tax Forms
- Schedule L - West Virginia Application for Extension to File
- Form IT-140 - West Virginia Individual Resident Income Tax Return
- Schedule E - West Virginia Credit For Tax Paid To Another State
- Form IT-140NRS - West Virginia Individual Special Non-resident Income Tax Return
- Form IT-140NRC - West Virginia Individual Non-resident Composite Income Tax Return
- Schedule A - West Virginia Part-year Resident Income Calculation Form
Relevant Links
- State of West Virginia Tax Website - Official Site
- State of West Virginia E-File Service - Offered by West Virginia's Official Website
- Additional Tax Forms - A Comprehensive Collection of West Virginia Tax Forms
West Virginia Mailing Address
Wondering where to mail your West Virginia taxes? Here's the address:With Balance Due:
WV State Tax Department
P.O. Box 3694
Charleston, WV 25336-3694
With Refund:
WV State Tax Department
P.O. Box 1071
Charleston, WV 25324-1071
West Virginia Sales Tax
West Virginia has a 6% state sales tax and no local sales taxes. The use tax is also 6% and must be paid on all goods and services that the sales tax was not paid on. The sales tax is only 3% on food and food ingredients which are sold with utensils or heated and are not prepared. Food that is bought in vending machines and soft drinks is taxed at 6%. See the agreement for more information.
