West Virginia Tax Filing

Filing Your Taxes in West Virginia

Filing taxes can be frustrating. Here, you can find information that will help make filing your taxes easier and faster. Find out what your residency status is, which forms you need to file and on what income.

Income tax returns must be filed by April 15.

What Kind of West Virginia Resident Am I and How Does That Affect My Taxes?

There are four groups of people who need to file some sort of tax form in West Virginia. West Virginia residents, part-year West Virginia residents, people who live in West Virginia but work in another state, people who live in another state and work in West Virginia and people who sold property in West Virginia that tax year.

West Virginia Residents

If you lived in West Virginia for the whole year, or you lived in West Virginia for more than 183 days, even if you are a resident of another state, or if you were planning to move to West Virginia and spent more than 30 days with that intent, then you are considered a West Virginia resident.

All West Virginia residents who filed a federal return are required to file a resident tax return in West Virginia. If you did not file a federal return and your allowable deductions from personal exemptions do not exceed your adjusted gross income, you are required to file a West Virginia state income tax return.

You will also need to file a West Virginia tax return if you had income withheld and want a refund.

West Virginia residents whose income did not exceed their exemption ($2,000 per person) and their senior citizen modification ($8,000 per person) combined are not required to file a West Virginia income tax return.

Residents filing a West Virginia state income tax return use Form IT-140.

Part-Year Residents

If you resided in West Virginia for part of the year (see the “West Virginia Residents” section for more information on what qualifies as a West Virginia resident) or if you moved to or from West Virginia within the year, you are a part-year West Virginia resident.

Any income you earned in West Virginia or out of state will be taxed by West Virginia for the period during which you were a West Virginia resident. You will also be taxed on any income you earned in West Virginia while you were a resident of another state. To see a list of West Virginia income sources see the West Virginia Income Table in the Form IT-140 instructions.

To file a part-year resident tax return, fill out lines 1-7 on Form IT-140 and a Schedule A. To calculate how much of that income will be taxed, refer to the worksheet at the bottom of the Schedule A form. In Column A on the Schedule A form, you enter the same amount as on your federal tax return. Columns B and C are for the income earned while you were a West Virginia resident or from income sources in West Virginia.

For more information on how to file a part-year West Virginia return, you can download the West Virginia Personal Income Tax Forms and Instructions above.

Live in West Virginia, Work Out of State

If you have already determined that you fit the criteria and are a West Virginia resident and you worked out of state, you will be taxed by West Virginia on any income earned out of state. In order to avoid dual taxation if the state you worked in also taxes you on that income, you can apply for a credit from West Virginia on income earned out of state. To apply for this credit, File Form IT-140 and attach Schedule E. The amount of the credit may not exceed the amount of any taxes you owe to West Virginia on income earned out of state. If you need more information, you can download the West Virginia Personal Income Tax Forms and Instructions above.

Live in another State, Work in West Virginia

If your permanent residence was not in West Virginia or you lived in West Virginia for fewer than 30 days then you are not a West Virginia resident. Nonresidents whose federal gross adjusted income came partly from West Virginia sources at any time this tax year are required to file a nonresident West Virginia state income tax return. To see a list of West Virginia income sources see the West Virginia Income Table in the Form IT-140 instructions.

To file a nonresident return, use either Form IT-NRS or Form IT-140NRC, depending on which state you live in. Form IT-NRS is for residents of Maryland, Ohio, Kentucky, Virginia and Pennsylvania who lived in their respective state for the entire tax year and whose sole source of income was from wages earned in West Virginia. If you do not meet the criteria for Form IT-140NRS, you will file Form IT-140NRC. This includes nonresidents who earned income from S-corporations, partnerships or are beneficiaries of a trust or estate. West Virginia charges a $50.00 processing fee to file a Form IT-140NRC composite return. If you need more information, you can download the West Virginia Personal Income Tax Forms and Instructions above.

If you are not a resident of West Virginia, you are required to declare all income earned from property sales in West Virginia in the same way you would any income earned as a nonresident by filing a nonresident West Virginia Tax Return. See “Live in another State, Work in West Virginia”.