Individuals

Tax Year 2022: What to Expect

• File Electronically: It’s fast, accurate, secure, and the preferred method for filing.
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• Walk-In Services
• 1099 Forms

West Virginia Personal Income Tax Act

The starting point for determining West Virginia personal income tax liability of individuals, and married persons filing a joint return, is the taxpayer’s federal adjusted gross income for the taxable year.

Personal Income Tax Forms

• IT-140 West Virginia Personal Income Tax Return:
• Fillable-Forms Forms and Instructions Booklet

For security reasons, the Tax Division suggests you download the fillable Personal Income Tax form to your computer and save it.

To download a PDF document, you can:

• Right-click the link for the PDF document.
• Click the "Save ____ as" context-menu item.
• Save the document to your local computer.

Then, proceed to fill in your information in your saved copy. If you do not have Adobe Acrobat, you can download it here. If you still wish to enter your tax information into the form within your browser, you should be aware that not all browsers work well with our forms.

Use the IT-140 form if you are:

• A full-year resident of West Virginia
• A full-year non-resident of West Virginia and have source income.
• Considered a part-year resident because you moved into or out of West Virginia.
• A full-year resident of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky and your only source of income is from salary and wages.

If you are a non-resident estate or trust having source income, use the forms below:

• IT-140NRC West Virginia Nonresident Composite Return
• IT-141 Fiduciary Income Tax Return (for resident and non-resident estates and trusts) Instructions
• WV4868 Application for Extension of Time to File

Credit Schedules

• AFTC-1 Alternative Fuel Tax Credit for Periods Beginning On or After January 1, 2015 Instructions

• AG-1 Environmental Agricultural Equipment Tax Credit Instructions

• ATTC-1 Apprenticeship Training Tax Credits (For Periods After January 1, 2015)

• CCGP-1 Conceal Carry Gun Permit Training Credit

• CIP West Virginia Credit for Capital Investment in Child-Care Property

• CPITC-1 Commercial Patent Incentives Tax Credit (For periods After January 1, 2015) Instructions

• DNG-2 Downstream Natural Gas Manufacturing Investment Tax Credit Against Personal Income Tax

• DNG-A Application for Downstream Natural Gas Manufacturing Investment Tax Credit

• DSV-1 Tax Credit for Donation or Sale of Vehicle Through a Qualified Charitable Organization That Provides Affordable Transportation to Low-Income Workers. The definition of what constitutes a "Qualified Charitable Organization" and other credit information can be found in the rule 110-13FF.

• Schedule EOTC-HTM Economic Opportunity Tax Credit for Specified High Technology Manufacturing Businesses Only

• Schedule EOTC-PIT Economic Opportunity Credit Claims Against Personal Income Tax

• FIIA-TCS West Virginia Film Industry Investment Tax Credit (For periods after January 1, 2020)

• Schedule JSP-1 West Virginia Jumpstart Savings Program Credit for Employer Contribution

• NFA-1 Non-family Adoption Credit Schedule

• NGL-2 Natural Gas Liquids Property Tax Adjustment Credit Claims against Personal Income Tax (for Tax Periods Beginning On or After July 1, 2020)

• NIPA-2 Neighborhood Investment Program Credit Schedule (For periods after January 1, 2015) Instructions

• OCF West Virginia Credit for Operating Costs of Child-Care Facility

• PCM-2 Schedule PCM-2 Post-Coal Mine Site Business Credit for Individuals

• PCM-A Application for Post-Coal Mine Site Business Credit

• RBIC Historic Rehabilitated Buildings Investment Credit (For Investments Made After June 6, 1990)

• RBIC-A Residential Historic Rehabilitated Buildings Investment Credit, For Investments Made After December 31, 1999.

• SAAM-1 West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods On or After July 1, 2021)

• SAAM-A Application for West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods On or After July 1, 2021) Instructions

• Schedule E Schedule E Credit for Income Tax Paid to Another State

• Schedule H Certification for Permanent and Total Disability

• Schedule J Military Incentives Credit

• Schedule M Modifications to Adjusted Gross Income

• RECAP Tax Credit Recap Schedule

Other Schedules

For security reasons, the Tax Division suggests you download the fillable COA form to your computer and save it. Then, proceed to fill in your information in your saved copy.

• If you do not have Adobe Acrobat, you can download it here.
• 

If you still wish to enter your tax information into the form within the browser you should be aware that not all browsers work well with our forms.

• COA Individual Change of Address

• FTC-1 Family Tax Credit Schedule

• HEPTC-1 Homestead Excess Property Tax Credit

• Schedule A Nonresidents/Part-Year Residents Schedule of Income

• Schedule F Statement of Claimant to Refund Due Deceased Taxpayer

• Schedule UT West Virginia Purchaser’s Use Tax Schedule

• WV/8379 Injured Spouse Allocation

• WV-8453 Individual Income Tax Declaration for Electronic Filing

• WV-8453OL Individual Income Tax Declaration for Electronic Filing

Payments

• IT-140ES Individual Estimated Income Tax Payment Instructions

• IT-140V West Virginia Individual Income Tax Electronic Payment Voucher and Instructions

• IT-141ES Fiduciary Estimated Tax Payment Voucher

• IT-141V West Virginia Fiduciary Income Tax Electronic Payment Voucher and Instructions

For security reasons, the Tax Division suggests you download the fillable IT-210 form to your computer and save it. Then, proceed to fill in your information in your saved copy.

• If you do not have Adobe Acrobat, you can download it here.
• 

If you still wish to enter your tax information into the form within the browser you should be aware that not all browsers work well with our forms.

• IT-210 Underpayment of Estimated Tax by Individuals

• WV4868 Application for Extension of Time to File

Resources

Children with Autism Trust Instructions and Application

Earned Income Tax Credit Information

• Notice of Non-Acquiescence - West Virginia Tax Division Notice of Non-Acquiescence to the West Virginia Office of Tax Appeals Decision in Docket Number 15-310CU.

Tax Rate Schedules

West Virginia Tax Table

• TSD-418 Helpful Tips for Filing Your West Virginia Personal Income Tax Return

West Virginia Office of Tax Appeals