Schedule 
          FTC-1       W
   Form IT-140                                          FAMILY TAX CREDIT                                                                                   2022
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   lefitheir 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  filing status is married  filing separate use Family Tax Credit Table 2.
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 of Form IT-140).................................................                           1     .00

2. Increasing West Virginia modi fications (enter the amount from line 2 of Form IT-140).......................................                            2     .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     .00

4. Add lines 1 through 3.This is your Modi fied Federal Adjusted Gross Income for the Family Tax Credit............                                        4     .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
6. Enter the Family Tax Credit Percentage for your family size AND Modi fi  ed Federal Adjusted Gross Income level
   from the tables on page 40. If the exemptions on line 5 are greater than 8, use the table for a family size of 8                                       6
7. Enter your income tax due from line 8 of Form IT-140........................................................................................
                                                                                                                                                          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 RECAP .....................................                                 8     .00

                                                                                                   *P40202210W*
                                                                                                         P40202210W
                                                                        –6–