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Schedule
M W
Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2022
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 .00 .00
but exempt from state tax 27
28. Total amount of any bene ﬁt (including survivorship annuities) received from certain
federal retirement systems by retired federal law enforcement o ﬃcers ........................ 28 .00 .00
29. Total amount of any bene tﬁ(including survivorship annuities) received from WV
state or local police, deputy sheri ﬀs’ or ﬁremen’s retirement system, Excluding PERS .00 .00
– see page 23 ................................................................................................................. 29
30. Military Retirement Modi ﬁcation .....................................................................................
30 .00 .00
31. Other Retirement Modi ﬁcation Column A (You) Column B (Spouse)
(a) West Virginia Teachers’ and
Public Employees’ Retirement .00 .00 Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000
(b)Federal Retirement Systems
(Title 4 USC §111) .00 .00 31 .00 .00
32. Social Security Bene ﬁts You cannot claim this modi ﬁcation if
(a) TOTAL Social Security Bene ﬁts. .00 .00 your Federal AGI exceeds
$ 50,000 for SINGLE or MARRIED SEPARATE ﬁ lers
(b) Bene ﬁts exempt for Federal tax $100,000 for MARRIED JOINT ﬁlers
purposes .00 .00
(c) Bene ﬁts taxable for Federal tax purposes (line a minus line b) ..................................... 32 .00 .00

33. Certain assets held by subchapter S Corporation bank.................................................. 33 .00 .00
34. Certain Active Duty Military pay (See instructions on page 18) ......................................
If not domiciled in WV, complete Part II of Schedule A instead. 34 .00 .00
35. Active Military Separation (see instructions on page 18)
Must enclose military orders and discharge papers ....................................................... 35 .00 .00

36. Refunds of state and local income taxes received and reported as income to the IRS ... 36 .00 .00
37. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds
Annual Statement must be included ............................................................................... 37 .00 .00

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

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

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

41. Autism Modi ﬁcation (instructions on page 19) ................................................................ 41 .00 .00
42. ABLE Act
Annual Statement must be included ............................................................................... 42 .00 .00
43. West Virginia Jumpstart Savings Program deposits made (not to exceed $25000)
Annual Statement must be included................................................................................ 43 .00 .00
44. PBGC Modi ﬁcation .....................
(a) retirement bene ﬁts that would have been .00 .00 Subtract line 44 (b) from (a)
paid from your employer-provided plan
(b) retirement bene tsﬁactually received
from PBGC .00 .00 44 .00 .00

45. Quali ﬁed Opportunity Zone business income ................................................................. 45 .00 .00
Modi ﬁcations Decreasing Federal Adjusted Gross Income
Continues on next page

*P40202203W*
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Enlarge image

Schedule
M W
Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2022
Modi ﬁcations Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
( a) (b) (c) (d)
Year of Year of Income not included Add
birth disability in lines 33 to 45 lines 27 Subtract line 46 column (d) from (c)
46. (65 or older) (NOT TO EXCEED $8000) through 32 (If less than zero, enter zero)
You
.00 .00 .00
Spouse
.00 .00 46 .00

47. Surviving spouse deduction (instructions on page 26) .................................................... 47 .00 .00

48. Add lines 27 through 47 for each column ....................................................................... 48 .00 .00

49. Total Subtractions (line 48, Col A plus line 48,Col B) Enter here and on line 3 of FORM IT-140 ............................. .00

Modi ﬁcations Increasing Federal Adjusted Gross Income
Do not provide negative amounts in this section.

50. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 50 .00

51. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 51 .00

52. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 52 .00

53. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 53 .00

54. Other income deducted from federal adjusted gross income but subject to state tax .................................. 54 .00

55. Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 55 .00

56. ABLE ACT withdrawals NOT used for qualifying expenses ......................................................................... 56 .00

57. West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses ............................. 57 .00

58. TOTAL ADDITIONS (Add lines 50 through 57). Enter here and on Line 2 of Form IT-140 .......................... 58 .00

*P40202204W*
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