2022 W ൾඌඍ V ංඋංඇංൺ Personal Income Tax Forms & Instructions 2022 PERSONAL INCOME TAX IS DUE APRIL 18, 2023 W EST VIRGINIA TA X DIVISION
| 2022 W ൾඌඍ V ංඋංඇංൺ Personal Income Tax Forms & Instructions 2022 PERSONAL INCOME TAX IS DUE APRIL 18, 2023 W EST VIRGINIA TA X DIVISION |
| TABLE OF CONTENTS Important Information for 2022 ............................................................................ 14 Tips on Filing a Paper Return ............................................................................... 15 General Information .............................................................................................. 16 Form IT-140 Instructions ...................................................................................... 21 Schedule M Instructions ....................................................................................... 23 Schedule A Instructions ........................................................................................ 26 Schedule E Instructions ......................................................................................... 29 Form IT-210 Instructions ...................................................................................... 30 Tax Credit Recap Schedule Instructions ............................................................... 33 Senior Citizens Tax Credit Information ................................................................ 33 2022 Tax Rate Schedules ...................................................................................... 34 2022 West Virginia Tax Table .............................................................................. 35 2022 Family Tax Credit Tables ............................................................................ 40 Schedule UT Instructions ...................................................................................... 42 Index ..................................................................................................................... 53 COVER: WEST VIRGINIA TAX DIVISION LOGO |
|
IT-140
REV 06-22 B WEST VIRGINIA PERSONAL INCOME TAX RETURN 2022
SOCIAL Deceased **SPOUSE’S Deceased
SECURITY SOCIAL SECURITY
NUMBER Date of Death* NUMBER Date of Death*
YOUR
LAST NAME SUFFIX FIRST MI
NAME
SPOUSE’S
SPOUSE’S SUFFIX FIRST MI
LAST NAME NAME
FIRST LINE SECOND LINE
OF ADDRESS OF ADDRESS
CITY STATE ZIP CODE
EXTENDED
TELEPHONE EMAIL DUE DATE
NUMBER MM/DD/YYYY
* ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION.
AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE
FILING STATUS 1 SINGLE 2 HEAD OF 3 MARRIED, 4 MARRIED, FILING SEPARATE 5 WIDOW(ER) WITH
(CHECK ONE) HOUSEHOLD FILING JOINT **Enter spouse’s SS# and name in the boxes above DEPENDENT CHILD
EXEMPTIONS
(a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank.) (a)
(b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b)
(c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 11. Enter total number of dependents (c)
Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY)
(d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died:
(d)
(e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e)
1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00
2. Additions to income (line 58 of Schedule M)............................................................................................. 2 .00
3. Subtractions from income (line 49 of Schedule M).................................................................................... 3 .00
4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00
5. Low-Income Earned Income Exclusion (see worksheet on page 25)........................................................ 5 .00
6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00
7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00
8. Income Tax Due (Check One) ................................................................................................................. 8 .00
Tax Table Rate Schedule Nonresident/Part-year resident
calculation schedule
TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING
PAY
PLAN COR SCTC NRSR HEPTC FORMS WITH THIS RETURN
*P40202201A*
(W-2s, 1099s, Etc.) P40202201A
–1–
|
|
PRIMARY SOCIAL SECURITY 8.Total Taxes Due
LAST NAME NUMBER (line 8 from previous page) .00
8
9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00
10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00
11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00
CHECK IF REQUESTING WAIVER/ANNUALIZED
12. Penalty Due from Form IT-210 WORKSHEET ATTACHED If you owe penalty, enter here 12 .00
13. West Virginia Use Tax Due on out-of-state purchases
(See Schedule UT on page 41). CHECK IF NO USE TAX DUE ............... 13 .00
14. Add lines 10 through 13. This is your total amount due.................................................................................. 14 .00
Check if withholding from NRSR
15. West Virginia Income Tax Withheld (See instructions page 22) (Nonresident Sale of Real Estate) 15 .00
16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00
17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 .00
18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) .................................................. 18 .00
19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class II receipt) 19 .00
20. Amount paid with original return (amended return only) ................................................................................ 20 .00
21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 .00
22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 .00
23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 .00
24. Indicate donations from line 23. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24
24A. 24B. 24C.
CHILDREN’S TRUST WV DEPT. OF VETERANS STATE VETERANS
FUND ASSISTANCE CEMETERY 24 .00
25. Amount of Overpayment to be credited to your 2023 estimated tax............................................................... 25 .00
26. Refund due to you (line 23 minus line 24 and line 25).............................................................. REFUND 26 .00
Direct Deposit
of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER
PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
I authorize the Tax Division to discuss my return with my preparer YES NO
Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Your Signature Date Spouse’s Signature Date Telephone Number
Preparer: Check
HERE if client is
requesting NOT
to e file
Preparer’s EIN Signature of preparer other than above Date Telephone Number
Preparer’s Printed Name Preparer’s Firm
FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS:
WV TAX DIVISION WV TAX DIVISION
P.O. BOX 1071 P.O. BOX 3694
CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694
Payment Options: Returns fi led with a balance of tax due may pay through any of the following methods:
• Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return.
• Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.
• Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax *P40202202A*
P40202202A
–2–
|
|
Schedule
M B
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. Active Duty Military pay for personnel with West Virginia Domicile
(See instructions on page 18) ........................................................................................ 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
*P40202203A*
P40202203A
–3–
|
|
Schedule
M B
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
*P40202204A*
P40202204A
–4–
|
|
RECAP B
Both thisFormsummaryIT-140form and the appropriate creditTAXcalculationCREDITschedule(s)RECAPor form(s) mustSCHEDULEbe enclosed with your return to claim a tax credit.2022 Information for these tax
credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297.
See additional instructions on page 33.
WEST VIRGINIA TAX CREDIT RECAP
TAX CREDIT SCHEDULE APPLICABLE CREDIT
1. Credit for Income Tax paid to another state(s)
(§11-21-20)...................................................................................................... E 1 .00
**You cannot claim for taxes paid to KY, MD, OH, PA or VA for
** For what states? withholdings from wages and salaries.
2. Family Tax Credit (see page 6)
(§11-21-22)...................................................................................................... FTC-1 2 .00
3. General Economic Opportunity Tax Credit
(§11-13Q)........................................................................................................ EOTC-PIT 3 .00
4. High Technology Manufacturing Business
(§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00
5. WV Environmental Agricultural Equipment Credit
(§11-13K)......................................................................................................... AG-1 5 .00
6. WV Military Incentive Credit
(§11-24-12)..................................................................................................... J 6 .00
7. Neighborhood Investment Program Credit
(§11-13J)........................................................................................................ NIPA-2 7 .00
8. Historic Rehabilitated Buildings Investment Credit
(§11-24-23a).................................................................................................... RBIC 8 .00
9. Quali edfiResidential Rehabilitated Buildings Investment Credit
(§11-24-23a)..................................................................................................... RBIC-A 9 .00
10. Apprenticeship Training Tax Credit
(§11-13W)....................................................................................................... ATTC-1 10 .00
11. Alternative-Fuel Tax Credit
(§11-6D)........................................................................................................... AFTC-1 11 .00
12. Conceal Carry Gun Permit Credit
(§61-7-4)......................................................................................................... CCGP-1 12 .00
13. Farm to Food Bank Tax Credit
(§11-13DD)..................................................................................................... 13 .00
14. Downstream Natural Gas Manufacturing Investment Tax Credit
(§11-13GG)...................................................................................................... DNG- 2 14 .00
15. Post Coal Mine Site Business Credit
(§11-28)............................................................................................................ PCM-2 15 .00
16. Natural Gas Liquids
(§11-13HH)..................................................................................................... NGL-2 16 .00
17. Donation or Sale of Vehicle to Quali fied Charitable Organizations
(§11-13FF)...................................................................................................... DSV-1 17 .00
18. Small Arms And Ammunition Manufacturers Credit
(§11-13KK)..................................................................................................... SAAM-1 18 .00
19. West Virginia Jumpstart Savings Program Credit (Employer Use Only)
(§11-24-10a)................................................................................................... JSP- 1 19 .00
20. Capital Investment in Child-Care Property Tax Credit
(§11-21-97)...................................................................................................... CIP 20 .00
21. Operating Costs of Child Care Property Tax Credit
(§11-21-97)................................................................................................... OCF 21 .00
22. Industrial Advancement Act Tax Credit .......................................................... 22 .00
23. TOTAL NON REFUNDABLE CREDITS — add all recap lines above. Enter on IT-140 line 9 ............. 23 .00
*P40202205A*
P40202205A
–5–
|
|
Schedule
FTC-1 B
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
*P40202210A*
P40202210A
–6–
|
|
Schedule
H CERTIFICATION FOR
Form IT-140 PERMANENT AND TOTAL DISABILITY 2022
A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition
and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.
TAXPAYER
If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2022 OR were the surviving
spouse of an individual who had been certified disabled and DIED DURING 2022, a reducing modification to income may be allowed.
To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below. Second, have the physician
complete the remainder of the certificate and return to disabled taxpayer. Third, complete Schedule M to determine the modification. Last, enclose the
completed certification with the West Virginia personal income tax return.
A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H.
Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2022, do not submit this certification with the
return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date.
PHYSICIAN
If, in your opinion, the individual named on this certification is permanently and totally disabled during 2022, please certify by entering your name, address
and FEIN number. Sign and date the certification.
Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial
gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be
expected to lead to death.
TAXPAYERS WHO ARE DISABLED DURING 2022 REGARDLESS OF AGE
I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2022.
Name of Disabled Taxpayer Social Security Number
Physician’s Name Physician's FEIN Number
Physician’s Street Address
City State Zip Code
Physicians Date
Signature MM DD YYYY
–7–
|
|
Schedule
E
Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE
2022
A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements
provided by the other state tax return in your files. In lieu of a return you may maintain an information statement and the withholding statements provided by
the partnership, limited liability company or S-Corporations. No credit is allowed for income tax imposed by a city, township, borough, or any other political
subdivision of a state or any other country.
RESIDENCY STATUS
RESIDENT
NONRESIDENT – DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED)
PART-YEAR RESIDENT – MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION
Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A.
MOVED INTO WEST VIRGINIA
MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD
MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD
ENTER THE DATE
OF YOUR MOVE:
MM DD YYYY
1 INCOME TAX COMPUTED ON YOUR 2022 RETURN. DO NOT REPORT TAX WITHHELD 1
STATE ABBREVIATION .00
2 WEST VIRGINIA TOTAL INCOME TAX (LINE 8 OF FORM IT-140) 2 .00
3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00
4 TOTAL WEST VIRGINIA INCOME (RESIDENTS–FORM IT-140, LINE 4. PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00
5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00
RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140
6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME 6
PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 .00
7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00
8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00
9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 21 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00
10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00
–8–
|
|
Schedule NONRESIDENTS/PART-YEAR RESIDENTS
A
Form IT-140 B SCHEDULE OF INCOME
2022
PART-YEAR RESIDENTS: FROM: TO:
Enter period of West Virginia residency MM/DD/YYYY MM/DD/YYYY
(To Be Completed By Nonresidents and Part-Year Residents Only) COLUMN A: COLUMN B: COLUMN C:
INCOME AMOUNT FROM FEDERAL RETURN ALL INCOME DURING PERIOD WV SOURCE INCOME DURING
OF WV RESIDENCY NONRESIDENT PERIOD
1. Wages, salaries, tips (withholding documents) .......... 1 .00 .00 .00
2. Interest ....................................................................... 2 .00 .00 .00
3. Dividends ................................................................... 3 .00 .00 .00
4. IRAs, pensions and annuities ..................................... 4 .00 .00 .00
5. Total taxable Social Security and Railroad Retirement
bene fits (see line 32 and 38 of Schedule M) ................ 5 .00 .00
6. Refunds of state and local income tax
(see line 36 of Schedule M) ........................................ 6 .00 .00
7. Alimony received ....................................................... 7 .00 .00
8. Business pro tfi(or loss) .............................................. 8 .00 .00 .00
9. Capital gains (or losses) ............................................ 9 .00 .00 .00
10. Supplemental gains (or losses) .................................. 10 .00 .00 .00
11. Farm income (or loss) ................................................ 11 .00 .00 .00
12. Unemployment compensation insurance .................. 12 .00 .00 .00
13. Other income from federal return (identify source)
13 .00 .00 .00
14. Total income (add lines 1 through 13) ........................ 14 .00 .00 .00
ADJUSTMENTS
15. Educator expenses ................................................... 15 .00 .00 .00
16. IRA deduction ............................................................ 16 .00 .00 .00
17. Self-employment tax deduction ................................. 17 .00 .00 .00
18. Self Employed SEP, SIMPLE and quali fied plans ...... 18 .00 .00 .00
19. Self-employment health insurance deduction ............ 19 .00 .00 .00
20. Penalty for early withdrawal of savings ...................... 20 .00 .00 .00
21. Other adjustments (See instructions page 28) ........... 21 .00 .00 .00
22. Total adjustments (add lines 15 through 21) .............. 22 .00 .00 .00
23. Adjusted gross income
(subtract line 22 from line 14 in each column) ............ 23 .00 .00 .00
24. West Virginia income
(line 23, Column B plus column C) 24 .00
25. Income subject to West Virginia Tax but exempt
from federal tax.................................... 25 .00
*P40202207A* 26. Total West Virginia income (line 24 plus line 25).
P40202207A Enter here and on line 2 on the next page 26 .00
–9–
|
|
Schedule
A B NONRESIDENTS/PART-YEAR RESIDENTS
Form IT-140 SCHEDULE OF INCOME
2022
SCHEDULE A (CONTINUED)
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1. Tentative Tax (apply the appropriate tax rate schedule on page 34 to the amount shown on line 7, Form IT-140)..... 1 .00
2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00
3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00
4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1).
Enter here and on line 8, Form IT-140 ................................................................................................................. 4 .00
PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES
AND CERTAIN ACTIVE MILITARY MEMBERS
ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2022.
• You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia
OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia
• Your only West Virginia source income was from wages and salaries.
• West Virginia income tax was withheld from such wages and salaries by your employer(s).
If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a
resident of West Virginia and must file Form IT-140 as a resident of West Virginia.
NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part
II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income
from West Virginia sources.
I declare that I was not a resident of West Virginia at any time during 2022, I was a resident of the state shown OR was in West Virginia
pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages
and salaries were subject to income taxation by my state of residence.
YOUR STATE OF RESIDENCE (Check one):
1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia
2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia
3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058)
(A) (B)
Primary Taxpayer's Social Spouse's Social Security
Security Number Number
5. Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00
6. Enter total amount of West Virginia Income Tax withheld from your wages and
salaries paid by your employer in 2022 .................................................................... 6 .00 .00
7. Line 6, column A plus line 6 column B. Report this amount on line 15 of Form IT-140 ......................................... 7 .00
*P40202208A*
P40202208A
–10–
|
|
Schedule
DP B
Form IT-140 SCHEDULE OF ADDITIONAL DEPENDENTS 2022
Use this schedule to continue listing dependents.
If space is needed for more than 25 dependents, a copy of this form may be obtained from the West Virginia Tax Division’s
website: tax.wv.gov.
First Name Last Name Social Security Number Date of Birth
MM DD YYYY
*P40202211A*
P40202211A
–11–
|
|
Schedule
HEPTC-1 B
Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2022
There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income. The maximum
refundable tax credit is $1,000. You must complete the schedule below to determine the amount of your credit. No credit may be taken for any
homestead which is owned, in whole or in part, by any person who is not a low-income person.
If this schedule is not enclosed with Form IT-140, the credit will be disallowed.
Part I – Determine if your income falls within the financial guidelines needed to take this credit.
Check here if you were required to pay Federal Alternative Minimum Tax.
Are you required to file a federal return?
YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:
► If there is only 1 person living in your home, your federal adjusted gross income must be $40,770 or less.
► If there are 2 people living in your home, your federal adjusted gross income must be $54,930 or less.
► If there are 3 people living in your home, your federal adjusted gross income must be $69,090 or less.
► If there are 4 people living in your home, your federal adjusted gross income must be $83,250 or less.
**For each additional person add $14,160.
NO – Your income less social security bene fi ts must meet the following guidelines for you to qualify for this credit:
► If there is only 1 person living in your home, your income must be $40,770 or less.
► If there are 2 people living in your home, your income must be $54,930 or less.
► If there are 3 people living in your home, your income must be $69,090 or less.
► If there are 4 people living in your home, your income must be $83,250 or less.
**For each additional person add $14,160.
Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines)
1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2022
(Calculation to be used is after discount and before interest is added) ............................................................ 1 .00
2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A. ....................... 2 .00
3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) ....................... 3 .00
4. Enter your Federal Adjusted Gross Income ....................................................................................................... 4 .00
a. Enter the amount of increasing income modi fications reported on line 58 of Schedule M .............................. a .00
b. Enter federal tax-exempt interest income ............................................................................................................. b .00
c. Enter amount received in 2022 in the form of earnings replacement insurance (Workers’ Compensation
Bene fits) c .00
d. Enter the amount of Social Security bene fits, including SSI and SSDI, received that are NOT included in
your Federal Adjusted Gross Income .............................................................................................................. d .00
e. Enter the income of all individuals living in the householdbut would file a separate tax return .................... e .00
5. Add amounts on lines 4a, 4b, 4c, 4d, and 4e ................................................................................................... 5 .00
6. Total Gross Income: Add amount entered on line 4 and line 5 .......................................................................... 6 .00
7. Multiply amount on line 6 by 4% (0.04) ............................................................................................................. 7 .00
8. Is the amount on line 3 greater than the amount on line 7?
Yes. Continue to line 9 below No. Stop — you are not eligible for this tax credit
9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000 whichever is lower
and enter on line 19 of IT-140 ............................................................................................................................ 9 .00
*P40202209A*
P40202209A
–12–
|
|
Schedule
F B STATEMENT OF CLAIMANT
Form IT-140 TO REFUND DUE DECEASED TAXPAYER
2022
Attach completed schedule to decedent’s return
NAME OF NAME OF
DECEDENT CLAIMANT
DATE OF SOCIAL SECURITY SOCIAL SECURITY
DEATH NUMBER NUMBER
ADDRESS
(permanent residence or ADDRESS
domicile at date of death)
CITY STATE ZIP CITY STATE ZIP
CODE CODE
I am filing this statement as (check only one box):
A. Surviving wife or husband, claiming a refund based on a joint return ATTACH A LIST TO THIS SCHED-
ULE CONTAINING THE NAME
B. Administrator or executor. Attach a court certi ficate showing your appointment. AND ADDRESS OF THE SURVIV-
ING SPOUSE AND CHILDREN OF
C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach THE DECEDENT.
a copy of the death certi ficate or proof of death*
TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED
YES NO
1. Did the decedent leave a will?....................................................................................................................................................................
2(a).Has an administrator or executor been appointed for the estate of the decedent?......................................................................................
2(b) If "NO" will one be appointed?......................................................................................................................................................................
If 2(a) or 2(b) is checked "YES", do not file this form. The administrator or executor should file for the refund.
3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent
was domiciled or maintained a permanent residence?.................................................................................................................................
If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or execu-
tor or other evidence showing that you are authorized under state law to receive payment.
SIGNATURE AND VERIFICATION
I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have
examined this claim and to the best of my knowledge and belief, it is true, correct and complete.
Signature of claimant _____________________________________________________ Date _______________________________
*May be the original of an authentic copy of a telegram or letter from the Division of Defense notifying the next of kin of death while in
active service, or a death certificate issued by the appropriate officer of the Division of Defense.
*P40202215A*
P40202215A
–13–
|
|
IMPORTANT INFORMATION FOR 2022
• You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to submit this
documentation will result in the disallowance of the withholding amount claimed.
• Additional municipalities are now subject to the Municipal Use Tax. Visit www.tax.wv.gov for a complete list of West Virginia municipalities
that impose a Use tax.
• You can now interact with us online at mytaxes.wvtax.gov. Services offered include bill pay and secure communication about your return.
Before you call, please use our MyTaxes portal. At this time, we do not offer online filing through that portal. Online filing options are available
on our website.
RETURNED PAYMENT CHARGE
The Tax Division will recover a $15.00 fee associated with returned electronic bank transactions. These bank transactions include but
are not limited to the following:
• Direct Debit (payment) transactions returned for insufficient funds.
• Stopped payments.
• Bank refusal to authorize payment for any reason.
• Direct Deposit of refunds to closed accounts.
• Direct Deposit of refunds to accounts containing inaccurate or illegible account information.
Paper Checks returned for insufficient funds will incur a $28.00 fee.
The fee charged for returned or rejected payments is to recover the amount charged to the Tax Division by the financial institutions.
IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED
FINANCIAL TRANSACTION OCCURRING:
• Be sure that you are using the most current bank routing and account information.
• If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to the current
return. It is important to verify your bank routing and account information from a check with your tax preparer. This will ensure the information
is accurate and current in the event that a bank account previously used was closed or changed either by you or the financial institution.
• If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return often carries over to
the current return. It is important that you verify this information by reviewing the bank routing and account information from a current check.
This will ensure the information is accurate and current.
• If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct deposit of refund
are clear and legible.
• If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current.
• If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and account numbers
being used will be active on the scheduled date.
• Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are presented for payment.
14 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
TIPS ON FILING A PAPER RETURN
The Tax Division processes E-filed returns more quickly than paper returns. However, if you file a paper return there are several things
you can do to speed-up the processing of your return. Faster processing means faster refunds!
• Make sure you have received all W-2s, 1099s, and other tax documents for the 2022 tax year.
• Complete your federal income tax return first.
• Do not use prior year forms.
• IT 140W has been discontinued. SEND all W-2s, 1099s, K-1s or WV NRW-2s.
• Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when information on the return is not clear.
• Use BLACK INK. Do not use pencils, colored ink, or markers.
• Do not write in the margins unless specifically instructed to do so.
• Always put entries on the lines, not to the side, above or below the line.
• Do not submit photocopies to the Division.
• Lines where no entry is required should be left blank. Do not fill in with zeros.
• Do not use staples.
• Make sure all required forms and schedules are included with the tax return.
• Sign your return.
• Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example:
SMI TH JR LI AM W
Last Name Su ffix Your First Name MI
M LLERI AMEL A I H
Spouse’s Last Name – Only if di fferent from Last Name above Su ffix Spouse’s First Name MI
2 N 5TH STl 34
First Line of Address Second Line of Address
ANYWHERE WV 55555 6789
City State Zip Code
• NEVER USE COMMAS when filling in dollar amounts.
• Round off amounts to WHOLE DOLLARS – NO CENTS.
• Do not use parentheses ( ) for a negative number. Use a dark, bold negative sign: -8300 rather than (8300).
• Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 0 1 4 7
• Do not add cents in front of the preprinted zeros on entry lines. Numbers should be entered as shown below:
Federal Adjusted Gross Income 4 0000.00
Additions to Income .00
Subtractions from Income 8000.00
West Virginia Adjusted Gross Income 32000.00
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 15
|
|
GENERAL INFORMATION
WHO MUST FILE trust that derives income from West Virginia sources may elect
You must file a West Virginia income tax return if: to be included on a nonresident composite return. If this election
• You were a resident of West Virginia for the entire taxable year. is made, the IT-140NRC is filed by the pass-through entity and
• You were a resident of West Virginia for a part of the taxable year eliminates the need for the individual to file a separate nonresident/
(Part-Year Resident). part-year resident return for income reported on the IT-140NRC.
• You were not a resident of West Virginia at any time during 2022, A $50 processing fee is required for each composite return filed.
but your federal adjusted gross income includes income from West If a separate individual return is filed, the nonresident must include
Virginia sources (nonresident). the West Virginia income derived from the pass-through entity
You are required to file a West Virginia return even though you filing the composite return. Credit may be claimed for the share
may not be required to file a federal return if: of West Virginia income tax remitted with the composite return.
• Your West Virginia adjusted gross income is greater than your The IT-140NRC is available on our website at tax.wv.gov.
allowable deduction for personal exemptions ($2,000 per exemption,
or $500 if you claim zero exemptions). Your income is to be
determined as if you had been required to file a federal return. Your AMENDED RETURN
exemptions are to be determined following the rules on page 21. Use the version of Form IT-140 that corresponds to the tax year to
• You are claiming a SCTC or HEPTC credit be amended and check the “Amended Return” box. These forms and
• You are due a refund. corresponding instructions are available on our website at tax.wv.gov.
You are not required to file a West Virginia return if you and You must file a West Virginia amended return if any of the
your spouse are 65 or older and your total income is less than following conditions occur:
your exemption allowance plus the senior citizen modification. • To correct a previously filed return; or
For example, $2,000 per exemption plus up to $8,000 of income • You filed an amended federal income tax return and that change
received by each taxpayer who is 65 or older. However, if you are affected your West Virginia tax liability; or
entitled to a refund you must file a return. • The Internal Revenue Service made any changes to your federal
return (i.e., change in federal adjusted gross income, change in
RESIDENCY STATUS exemptions, etc.). If either you or the Internal Revenue Service
make a change to your federal return which causes either and
IT-140 RESIDENT increase or decrease in your Federal Adjusted Gross Income, an
A resident is an individual who: amended West Virginia return must be filed within ninety (90)
• Spends more than 30 days in West Virginia with the intent of West days after a final determination for such change is made. A copy
Virginia becoming his/her permanent residence; or of your amended federal income tax return must be enclosed
• Maintains a physical presence in West Virginia for more than 183 with the West Virginia amended return. Do not enclose a copy
days of the taxable year, even though he/she may also be considered of your original return.
a resident of another state.
If you are changing your filing status from married filing jointly
IT-140 PART-YEAR RESIDENT to married filing separately or from married filing separately to
A part-year resident is an individual who changes his/her married filing jointly, you must do so in compliance with federal
residence either: guidelines. If your original return was filed jointly and you are
• From West Virginia to another state, or amending to file separately, your spouse must also file an amended
• From another state to West Virginia during the taxable year. separate return.
IT-140 FULL-YEAR NONRESIDENT If the amended return is filed after the due date, interest and penalty
for late payment will be charged on any additional tax due. An
A full-year nonresident is an individual who is: additional penalty will be assessed if you fail to report any change
• A resident of West Virginia who spends less than 30 days of the to your federal return within the prescribed time.
taxable year in West Virginia, and maintains a permanent place of
residence outside West Virginia; or Space is provided on page 49 to explain why you are filing an
• A resident of another state who does not maintain a physical presence amended return.
within West Virginia and does not spend more than 183 days of the
taxable year within West Virginia. NONRESIDENT/PART-YEAR RESIDENT
A part-year resident is subject to West Virginia tax on the
IT-140 SPECIAL NONRESIDENTS
following:
A Special Nonresident is an individual who is:
• Taxable income received from ALL sources while a resident of West
• A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia Virginia;
for the entire taxable year; and • West Virginia source income earned during the period of
• Your only source of West Virginia income was from wages and nonresidence; and
salaries. • Applicable special accruals.
Nonresidents who DO NOT have West Virginia source income
or withholdings are not required to file a West Virginia return. WEST VIRGINIA SOURCE INCOME
The West Virginia source income of a nonresident is derived from
Mark the nonresident special box on the front of the return and the following sources included in your federal adjusted gross
complete Part II of Schedule A. income:
• Real or tangible personal property located in West Virginia;
IT-140 NRC- COMPOSITE RETURN • Employee services performed in West Virginia;
Nonresident individuals who are partners in a partnership, • A business, trade, profession, or occupation conducted in West
shareholders in a S corporation or beneficiaries of an estate or Virginia;
16 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
• A S corporation in which you are a shareholder; • Married Filing Jointly. You must have filed a joint federal return
• Your distributive share of West Virginia partnership income or gain; to be eligible to file a joint state return. If you filed a joint federal
• Your share of West Virginia estate or trust income or gain and return, you may elect to file your state return as either “Married
royalty income; Filing Jointly” using the state’s tax Rate Schedule I or as “Married
• West Virginia Unemployment Compensation benefits; Filing Separately” using Rate Schedule II.
• Prizes awarded by the West Virginia State Lottery. • Married Filing Separately. If you are married but filed separate
West Virginia source income of a nonresident does not include the federal returns, you MUST file separate state returns. If you file
following income even if it was included in your federal adjusted separate returns you must use the “Married Filing Separately” tax
Rate Schedule II to determine your state tax.
gross income: • Widow(er) with a dependent child.
• Annuities and pensions;
• Interest, dividends or gains from the sale or exchange of intangible When joint federal but separate state returns are filed, each spouse
personal property unless they are part of the income you received must report his/her federal adjusted gross income separately as if
from conducting a business, trade, profession, or occupation in West the federal adjusted gross income of each had been determined on
Virginia. separately filed federal returns.
• Gambling winnings, other than prizes awarded by the West Virginia If one spouse was a resident of West Virginia for the entire taxable
State Lottery as described above, unless you are engaged in the year and the other spouse a nonresident for the entire taxable year
business of gambling (file a Schedule C related to gambling activity and they filed a joint federal income tax return, they may choose to
for federal income tax purposes) and you engage in that business, file jointly as residents of West Virginia. The total income earned
trade, profession, or occupation in West Virginia. by each spouse for the entire year, regardless of where earned,
NONRESIDENTS AND PART-YEAR RESIDENTS MUST must be reported on the joint return as taxable to West Virginia.
FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, No credit will be allowed for income taxes paid to the other state.
THEN COMPLETE SCHEDULE A. Income earned outside A joint return may not be filed if one spouse changes residence
of West Virginia may not be claimed on Schedule M as other during the taxable year, while the other spouse-maintained status
deductions. Please use Schedule A. To compute tax due, use as a resident or nonresident during the entire taxable year.
the calculation worksheet located on page 10. (Instructions for
Schedule A can be found on pages 26 through 28.) DECEASED TAXPAYER
INCOME A return must be filed for a taxpayer who died during the taxable
In Column A of Schedule A, you must enter the amounts from year. Check the box “DECEASED” and enter the date of death on
your federal return. Income received while you were a resident the line provided. If a joint federal return was filed for the deceased
of West Virginia must be reported in Column B. Income received and the surviving spouse, the West Virginia return may be filed
from West Virginia sources while a nonresident of West Virginia jointly. The surviving spouse should write on the signature line for
must be reported in Column C. the deceased “filing as surviving spouse”. If a refund is expected,
a completed Schedule F must be enclosed with the return so the
ADJUSTMENTS refund can be issued to the surviving spouse or to the decedent’s
The amounts to be shown in each line of Column B and/or estate. Schedule F may be found on page 13.
Column C of Schedule A are those items that were actually paid
or incurred during your period of residency, or paid or incurred as EXEMPTIONS
a result of the West Virginia source income during the period of You can no longer claim personal exemptions on your federal
nonresidence. For example, if you made payments to an Individual income tax return. West Virginia has retained personal exemptions
Retirement Account during the entire taxable year, you may not under the same rules applicable under federal law in prior years.
claim any payments made while a nonresident unless the payments The West Virginia personal exemption allowance is $2,000
were made from West Virginia source income. However, you may per allowable exemption, or $500 if someone else can claim an
claim the full amount of any payments made during your period of exemption for you on their return. See the rules for personal
West Virginia residency. exemptions on page 21.
SPECIAL ACCRUALS ITEMIZED DEDUCTIONS
In the case of a taxpayer changing from a RESIDENT to a The State of West Virginia does not recognize itemized deductions
NONRESIDENT status, the return must include all items of income, for personal income tax purposes. Consequently, itemized
gain, or loss accrued to the taxpayer up to the time of his change of deductions claimed on the federal income tax return cannot be
residence. This includes any amounts not otherwise includible on carried to the West Virginia return. Gambling losses claimed as
the return because of an election to report income on an installment itemized deductions on the federal income tax return cannot be
basis. The return must be filed on the accrual basis whether or not deducted on the West Virginia tax return. There is no provision
that is the taxpayer’s established method of reporting. in the West Virginia Code to offset gambling winnings with
gambling losses.
For example, a taxpayer who moves from West Virginia and sells
his West Virginia home or business on an installment plan must PROPERTY TAX CREDITS
report all income from the sale in the year of the sale, even though The Senior Citizen Tax Credit and Homestead Excess Property
federal tax is deferred until the income is actually received. Tax Credit are available to low-income taxpayers. Some taxpayers
may qualify for both. If you qualify for both credits, a state return
FILING STATUS must be filed to receive the credits, even if you have no federal
There are five (5) filing status categories for state income tax requirement.
purposes. Your filing status will determine the rate used to
calculate your tax. SENIOR CITIZENS TAX CREDIT
• Single Credit eligibility is restricted to taxpayers who participate in the
• Head of Household Homestead Exemption program (administered by the county
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 17
|
|
assessor’s office), who incur and pay property taxes and whose return and pay the tax due in the same manner as any other resident
federal adjusted gross income is less than 150% of federal poverty individual unless you did not maintain a physical presence in West
guidelines. Virginia for more than 30 days during the taxable year.
The maximum federal adjusted gross income level is $20,385 If, during 2022, you spent more than 30 days in West Virginia,
for a single person household plus an additional $7,080 for each you are considered to be a West Virginia resident for income tax
additional person in the household (e.g., $27,465 for a two-person purposes and must file a resident return and report all of your
household). income to West Virginia.
You will receive form WV SCTC-A by mail if you participate in If there is no West Virginia income tax withheld from your military
the Homestead Exemption program. If you are only claiming the income, you may find it necessary to make quarterly estimated tax
SCTC-A and are not required to file a tax return, you only need to payments using Form IT-140ES.
submit the SCTC-A form. If you are claiming both the SCTC-A If, during 2022, you did not spend more than 30 days in West
and the HEPTC-1 you need to file a state tax return to claim the Virginia and had income from a West Virginia source, you may
credits. Additional information can be found on page 33 of this be required to file an income tax return with West Virginia as any
booklet and in Publication TSD-411 which can be found on our other nonresident individual, depending upon the type of income
website at tax.wv.gov. received.
HOMESTEAD EXCESS PROPERTY TAX CREDIT A member of the Armed Forces who is domiciled outside West
The Homestead Excess Property Tax Credit provides a refundable Virginia is considered to be a nonresident of West Virginia for
credit of up to $1,000 for low-income property owners whose real income tax purposes; therefore, his/her military compensation is
property tax, less senior citizen tax credit, paid on your OWNER- not taxable to West Virginia even though he/she is stationed in
OCCUPIED home exceeds 4% of your income (gross household West Virginia and maintains a permanent place of abode therein.
income including social security benefits). Low-income is defined Check the Nonresident Special box on Form IT-140 and complete
as federal adjusted gross income that is 300% or less of the federal Part II of Schedule A. A copy of your military orders and Form
poverty guideline, based upon the number of individuals in the DD2058 must be enclosed with the return.
family. Eligibility for the Homestead Exemption program is not Combat pay received during 2022 is not taxable on the federal
necessary to qualify for this credit. Schedule HEPTC-1 on page income tax return. Therefore, it is not taxable on the state return.
12 must be completed in its entirety to determine eligibility to
claim the credit. A completed Schedule HEPTC-1 and Class II ACTIVE DUTY MILITARY PAY
receipt showing payment must be filed with you return to claim A West Virginia National Guard and Reserve service member is
the Homestead Excess Property Tax Credit. entitled to a decreasing modification while on active duty in support
of the contingency operation as defined in Executive Order 13223
SPOUSES OF UNITED STATES MILITARY and subsequent amendments-- such as those called to active duty
as part of Operation Noble Eagle, Operation Enduring Freedom,
SERVICE MEMBERS Operation Iraqi Freedom, Operation New Dawn, and Operation
Effective for taxable year 2009, spouses of military service Inherent Resolve, as well as any other current or future military
members may be exempt from West Virginia income tax on wages operations deemed to be part of the Overseas Contingent Operations
received from services performed in West Virginia if all three of (OCO). The President’s memorandum applies to any West Virginia
the following conditions are met: National Guard and Reserve service members called to active duty
• The service member is present in West Virginia in compliance with in support of the OCO, whether deployed or stateside. This income
military orders; is shown on Schedule M, line 34, as a decreasing modification to
• The spouse is in West Virginia solely to be with the service member; your federal adjusted gross income. A copy of your military orders
and and W-2 must be included with the return when it is filed.
• The spouse maintains domicile in another state. Active Military Separation: If you are a West Virginia resident on
It is not a requirement for both spouses to have the same state of active duty for at least 30 continuous days and have separated from
domicile, nor in the case of border installations, live in the state active military service, your active duty military pay from the armed
where the service member is stationed. Eligible spouses wishing forces of the United States, the National Guard, or Armed Forces
to claim this exemption from income tax may file a revised Form Reserve is an authorized modification decreasing your federal
IT-104 with the spouse’s employer and must also attach a copy adjusted gross income; however, only to the extent the active duty
of their “spouse military identification card” when providing this military pay is included on your federal adjusted gross income for
form to their employer. the tax year it was received. A copy of your military orders, DD
Any refunds for taxable year 2022 may be claimed on a properly 214, and W-2 must be included with your return when filed.
filed IT-140 indicating “Nonresident Military Spouse” above
the title on the first page. Military spouses should check the CERTAIN STATE AND FEDERAL
Nonresident Special box on Form IT-140 and complete Part II of RETIREMENT SYSTEMS
Schedule A. A copy of their State of Legal Residence Certificate, The modification for pensions and annuities received from the West
form DD2058, must be enclosed with their return when it is filed. Virginia Public Employees’ Retirement System, the West Virginia
Nonresident military service members and their spouses may be Teachers’ Retirement System, and Federal Retirement is limited
liable for West Virginia income tax on other types of West Virginia to a maximum of $2,000 and entered on Schedule M. The State
income such as business income, interest income, unemployment of West Virginia does not impose tax on the retirement income
compensation, etc. These types of income are reported on the received from any West Virginia state or local police, deputy
Schedule A (see pages 9 & 10). sheriffs’ or firemen’s retirement system, federal law enforcement
retirement, or military retirement, including survivorship annuities.
MEMBERS OF THE ARMED FORCES See instructions for Schedule M on page 23.
If your legal residence was West Virginia at the time you entered
military service, assignment to duty outside the state does not
change your West Virginia residency status. You must file your
18 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
US RAILROAD RETIREMENT REFUND OF OVERPAYMENT
The State of West Virginia does not tax this income. All types A return must be filed to obtain a refund of any overpayment. In
of United States Railroad Retirement Board benefits, including order to receive a refund of an overpayment of $2 or less, you
unemployment compensation, disability and sick pay included on must enclose a signed statement with your return requesting that
the federal return should be entered on Schedule M, line 38. See the refund be sent to you.
instructions on page 24.
DIRECT DEPOSIT
AUTISM MODIFICATION You may have your refund directly deposited into your bank
For tax years beginning on or after January 1, 2011 a modification account. To avoid delay of your direct deposit, verify your routing
was created reducing federal adjusted gross income in the amount and account numbers from a check before filing your return.
of any qualifying contribution to a qualified trust maintained for Refunds are issued in the form of United States currency. If you
the benefit of a child with autism. Any established trust must first choose to have your refund direct deposited, your depositor must
be approved by the West Virginia Children with Autism Trust
be capable of accepting US currency.
Board. The modification is claimed on line 41 of Schedule M with
maximum amounts of $1,000 per individual filer and persons who PENALTIES AND INTEREST
are married but filing separately and $2,000 per year for persons
married and filing a joint income tax return. Interest must be added to any tax due that is not paid by the due
date of the return even if an extension of time for filing has been
TAXPAYERS OVER AGE 65 OR DISABLED granted. The rate of interest will be fixed every year to equal the
An individual, regardless of age, who was certified by a physician adjusted prime rate charged by banks (as of the first business day
as being permanently and totally disabled during the taxable year, of the preceding December) plus three percentage points. Visit
or an individual who was 65 before the end of the taxable year may www.tax.wv.gov in order to obtain the current interest rate.
be eligible for certain modifications that will reduce their federal Penalties (i.e. Additions to Tax) for late filing can be avoided by
adjusted gross income for West Virginia income tax purposes up sending in your return by the due date. The law provides that a
to $8,000. See instructions for Schedule M on page 25. penalty of five percent (5%) of the tax due for each month, or part
of a month, may be imposed for the late filing of the return up to
SURVIVING SPOUSE a maximum of twenty-five percent (25%) unless reasonable cause
Regardless of age, a surviving spouse of a decedent may be eligible can be shown for the delay.
for a modification reducing his/her income up to $8,000 provided
he/she did not remarry before the end of the taxable year. The The law provides that an additional penalty may be imposed for
modification is claimed on Schedule M. The decedent must have not paying your tax when due. This penalty is one-half of one
attained the age of 65 prior to his/her death or, regardless of age, percent (½ of 1%) of the unpaid balance of tax for each month,
must have been certified as permanently and totally disabled. See or part of a month, the tax remains unpaid, up to a maximum of
instructions for line 47 of Schedule M on page 26 to determine if twenty-five percent (25%).
you qualify for this modification. The surviving spouse should write You may access an Interest and Additions to Tax Calculator on our
on the signature line for the deceased “filing as surviving spouse”. website at tax.wv.gov or you may call (304) 558-3333 or 1-800-
A surviving spouse who has not remarried at any time before the 982-8297 for assistance.
end of the taxable year for which the return is being filed may claim The West Virginia Tax Crimes and Penalties Act imposes severe
an additional exemption for the two (2) taxable years following the penalties for failing to file a return or pay any tax when due, or for
year of death of his/her spouse. making a false return or certification. The mere fact that the figures
reported on your state return are taken from your federal return
WEST VIRGINIA COLLEGE SAVINGS PLAN will not relieve you from the imposition of penalties because of
AND PREPAID TUITION TRUST FUNDS negligence or for filing a false or fraudulent return. The statute of
Taxpayers making payments or contributions to programs of the limitations for prosecuting these offenses is three years after the
West Virginia Prepaid Tuition Trust and/or West Virginia Savings offense was committed.
Plan Trust, operated under the trade names of SMART529 TMor West
Virginia Prepaid College Plan, may be eligible for a modification on PENALTY FOR UNDERPAYMENT OF
the state return. This deduction can be claimed on Line 37, Schedule ESTIMATED TAX
M. Unqualified withdraws from the plan/trust must be reported on Line If your return shows a balance due greater than $600, you may
55, Schedule M. For more information regarding participation in this be subject to a penalty for not prepaying enough personal income
program, contact SMART529 TM Service Center at 1-866-574-3542.
tax through withholding and/or quarterly estimated tax payments.
The penalty is computed separately for each installment date.
FILING REQUIREMENTS FOR CHILDREN Therefore, you may owe the penalty for an earlier due date even
UNDER AGE 18 WHO HAVE UNEARNED if you paid enough tax later to make up the underpayment. This
(INVESTMENT) INCOME is true even if you are due a refund when you file your tax return.
Any child under the age of 18 who has investment income and However, you may be able to reduce or eliminate the penalty by
whose parents qualify and elect to report that income on their return, using the annualized income installment method. Use Form IT-
is not required to file a return with the State of West Virginia. This 210 on page 45 through 47 to calculate your penalty. Instructions
election is made in accordance with federal guidelines. can be found on page 22. If you do not complete form IT-210, the
Any child under the age of 18 whose income is not reported on his/ West Virginia Tax Division will calculate the penalty for you. You
her parent’s return must file their own West Virginia return and will receive a notice for the amount of penalty due.
report all of their income. If the child is claimed as an exemption To avoid future penalties, you should increase your withholding
on their parent’s return, he/she must claim zero exemptions on the or begin making quarterly estimated payments for tax year 2023.
state return and claim a $500 personal exemption allowance.
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 19
|
|
RETURNED PAYMENT CHARGE records in the same manner as Form W-2 for a period of not less
There will be a charge of $15 for each payment (Check or EFT) than three years. This information may be obtained from your pay
that is returned due to insufficient funds. There will be a $28 fee stub(s). DO NOT use federal Form 4852 (Substitute for W-2). It
for returned checks. does not provide all the necessary information and WILL NOT be
accepted.
CREDIT FOR ESTIMATED TAX PRIOR YEAR TAX LIABILITIES
You must make quarterly estimated tax payments if your estimated
Taxpayers who have delinquent state or federal tax liabilities may
tax liability (your estimated tax reduced by any state tax withheld
not receive the full amount of their tax refund. If you have an
from your income) is at least $600, unless that liability is less than
outstanding state or federal tax lien, your refund will be reduced
ten percent (10%) of your estimated tax. The total estimated tax
and applied to your past due liability. If a portion of your refund is
credit to be claimed on your return is the sum of the payments
captured, you will receive a notice and the balance of the refund.
made with the quarterly installments for taxable year 2022, any
Any final unpaid West Virginia personal income tax liabilities
overpayments applied from your 2021 personal income tax return
may be referred to the United States Treasury Division in order
and any payments made with your West Virginia Application for
to recover the balance due from your federal income tax refund.
Extension of Time to File (WV 4868).
IRS INFORMATION EXCHANGE
EXTENSION OF TIME
The West Virginia Tax Division and the Internal Revenue Service
If you obtain an extension of time to file your federal income
share tax information including results of any audits. Differences,
tax return, you are automatically allowed the same extension
other than those allowed under state law, will be identified and
of time to file your West Virginia income tax return. Enter the
may result in the assessment of a negligence penalty. Taxpayers
date of the federal extension was granted in the appropriate box.
may be subject to further investigation and future audits.
If a federal extension was granted electronically, write “Federal
Extension Granted” and the confirmation number at the top of INJURED SPOUSE
the West Virginia return. Also, enter the extended due date in
You may be considered an injured spouse if you file a joint return
the appropriate box. A copy of Federal Schedule 4868 must be
and all or part of your refund was, or is expected to be, applied
enclosed with your return. If you only need an extension of time
against your spouse’s past due child support payments or a prior
to file the West Virginia return or to pay any tax due, you must
year tax liability. You must file an injured spouse allocation form
submit a completed West Virginia Application for Extension of
(Form WV-8379) to claim your part of the refund if all three of the
Time to File (WV4868). This is not an extension to pay.
following apply:
SIGNATURE • You are not required to pay the past due amount;
Your return MUST be signed. A joint return must be signed by both • You received and reported income (such as wages, taxable interest,
etc.) on a joint return; and
spouses. If you and your spouse (if filing a joint return) do not sign • You made and reported payments such as West Virginia tax withheld
the return, it will not be processed. If the return is prepared by an from your wages or estimated tax payments.
authorized agent of the taxpayer, the agent must provide their FEIN,
sign the return, date and enter their phone number. If a joint federal If all of the above apply and you want your share of the joint return
return was filed for a deceased taxpayer, the surviving spouse should refund, you must:
write on the signature line for the deceased “filing as surviving spouse”. 1. Check the injured spouse box on the front of the return;
2. Complete the West Virginia Injured Spouse Allocation Form,
WEST VIRGINIA INCOME TAX WITHHELD WV-8379; and
Electronic Filing – It is not necessary to submit withholding 3. Enclose the completed form with your West Virginia personal
documents since this information will transmit electronically once income tax return.
entered within the software. DO NOT check the injured spouse box unless you qualify as an
Paper Filed Returns – Enter the total amount of West Virginia tax injured spouse and have enclosed the completed form with your
withheld as shown on your withholding documents. If you are filing return. This will cause a delay in the processing of your refund.
a joint return, be sure to include any withholding for your spouse.
Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW- TAX DIVISION PROCESSING AND
2’s) must be enclosed with your paper return. Failure to submit this PROCEDURES
documentation will result in the disallowance of the credit claimed. The Tax Division has implemented a modern tax system that
Note: Local or municipal fees cannot be claimed as West Virginia allows us to better serve you. This system decreases processing
income tax withheld. If the withholding source is for a nonresident time and allows us to contact taxpayers in a timely manner. If
sale of real estate transaction, a form WV NRSR must be completed a change has been made to your return, you will first receive a
and on file with the Tax Division prior to submitting a tax return. letter from us explaining the change.If there is additional tax due,
On your tax return, mark the box on line 15, submit Schedule D, and you will receive a Statement of Account. If you disagree with the
form 8949 or 4797 from your federal return. balance due, return a copy of the statement with your comments
and provide any additional schedules to substantiate your claim.
FAILURE TO RECEIVE You will receive a statement of account on a monthly basis until
A WITHHOLDING TAX STATEMENT (W-2) your outstanding liability is either paid or your account is settled. If
If you fail to receive a withholding tax statement (Form W-2, you sent us information and receive a second statement of account,
W-2G, or 1099) from an employer by February 15th, you may it may be a timing issue. Please allow sufficient time for mailing
file your income tax return using a substitute form. All efforts to and processing of the additional information before you contact
obtain a W-2 statement from the payer must be exhausted before us again.
a substitute form will be accepted. West Virginia Substitute W-2
(Form WV IT-102-1) must be completed and retained for your
20 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
FORM IT-140 INSTRUCTIONS
FORM IS ON PAGES 1-2 & 51-52
The due date for filing your 2022 West Virginia Personal Income stepsister, half-brother, half-sister, or a descendant of any of them,
Tax return is April 18, 2023, unless you have a valid extension etc.) or they were a part of your household for the entire year.
of time to file. The starting point for the West Virginia income 2. They were:
tax return is your federal adjusted gross income. Therefore, you a. Under the age of 19 at the end of 2022 and were younger than
must complete your federal return before you can begin your state you;
return. It is not necessary to enclose a copy of your federal return b. Under the age of 24 at the end of 2022, a student, and younger
than you; or
with your West Virginia return. c. Any age and permanently and totally disabled.
SOCIAL SECURITY NUMBER 3. They did not provide over half of his or her own support for 2022.
Print your social security number as it appears on your social 4. They didn’t file a joint return for 2022 or is filing such a return
security card. only to claim a refund of withheld income tax or estimated tax
paid.
NAME & ADDRESS 5. They lived with you for more than half of 2022.
Enter your name and current address in the spaces provided. If You cannot claim any dependents if you can be claimed as a
you are married and filing a joint return or married filing separate dependent on another person’s return.
returns, fill in your spouse’s name and your spouse’s social
security number. If the taxpayer or spouse died during the taxable (D) SURVIVING SPOUSE - If you are eligible to claim
year, check the box by the decedent’s social security number and an additional exemption as a surviving spouse, enter the
enter date of death on the line provided. spouse’s social security number and year of death and enter
“1” in box (d). See page 19 for additional information. A
AMENDED RETURN surviving spouse may claim an additional exemption for the
Enter a check mark in this box if you are filing an amended two (2) taxable years following the year in which the spouse
return. Be sure to use the form corresponding to the tax year being died, provided he/she has not remarried before the end of the
amended. Enclose the reason for amendment with the amended taxable year for which the return is being filed.
return using the space provided on page 49 of the booklet. It may (E) TOTAL - Enter the total number of exemptions claimed in
also be necessary to include a copy of the federal 1040X with the boxes (a) through (d) in box (e).
West Virginia amended return. If you previously requested a debit
from your account on the original return and needs to be stopped, LINES 1 THROUGH 26 OF FORM IT-140
please contact Taxpayer Services at (304) 558-3333.
Complete According to the Following Instructions
NONRESIDENT SPECIAL
Enter a check mark in this box if you qualify to file as a Special LINE 1
Nonresident (see page 16) and complete Schedule A, Part II found FEDERAL ADJUSTED GROSS INCOME.
on page 10. DO NOT check the Nonresident/Part-Year Resident Enter your federal adjusted gross income as shown on Federal
box if you are filing as a Special Nonresident. Form 1040.
NONRESIDENT OR PART-YEAR RESIDENT LINE 2
Enter a check mark in this box if you are filing as a nonresident or ADDITIONS TO INCOME.
part-year resident (See page 16). Enter the total additions shown on line 58 of Schedule M (page 4).
See page 26 for additional information.
INJURED SPOUSE
If filing an injured spouse claim (Form WV-8379), enter a check LINE 3
mark in the Injured Spouse Box (See page 20). SUBTRACTIONS FROM INCOME.
Enter the total subtractions from income shown on line 49 of
FILING STATUS Schedule M (page 3). See page 23 for additional information.
CHECK ONLY ONE. Your filing status is generally the same
filing status shown on your federal return. See page 17 for more LINE 4
information regarding your filing status. WEST VIRGINIA ADJUSTED GROSS INCOME.
Enter the result of line 1 plus line 2 minus line 3.
EXEMPTIONS
You can deduct $2,000 on line 6 for every exemption claimed in LINE 5
your exemption schedule. LOW-INCOME EARNED INCOME EXCLUSION.
(A) YOU - Enter “1” in box (a) for yourself if you cannot be To determine if you qualify for this exclusion, complete the
claimed as a dependent on another person’s return. worksheet on page 25 and enter the qualifying exclusion on this line.
(B) SPOUSE - Enter “1” in box (b) for your spouse only if your LINE 6
filing status is married filing jointly and your spouse can’t be EXEMPTIONS.
claimed as a dependent on another person’s return. Enter the number of exemptions shown in box e (under
(C) DEPENDENTS - Enter the number of eligible dependents “ Exemptions” above) and multiply that number by $2,000. If you
in box (c). Provide the name, SSN and date of birth in the claimed zero exemptions, enter $500 on this line.
dependent section. If eligible dependents total more than 4, LINE 7
use the Schedule for Additional Dependents found on page 11. WEST VIRGINIA TAXABLE INCOME.
Generally, qualifying dependents must meet the following test: Line 4 minus lines 5 and 6 and enter the result on this line. If less
1. They are related to you (child, brother, sister, stepbrother, than zero, enter zero.
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 21
|
|
LINE 8 LINE 16
WEST VIRGINIA INCOME TAX. ESTIMATED TAX PAYMENTS.
Check the appropriate box to indicate the method you used to Enter the total amount of estimated tax payments paid by you (and
calculate your tax. your spouse) for taxable year 2022. Include any 2021 overpayment
you carried forward to 2022 and any payment made with your West
RESIDENTS – If your filing status is single, head of household, Virginia Application for Extension of Time to File (WV 4868).
widow(er) with a dependent child or married filing jointly and your
taxable income is less than $100,000, apply the amount of taxable LINE 17
income shown on line 7 to the Tax Table on page 35 and enter your NON-FAMILY ADOPTION TAX CREDIT.
tax on this line. If your taxable income is over $100,000, use Rate Enter the amount of allowable credit from the West Virginia Non-
Schedule I on page 34 to compute your tax. family Adoption Credit Schedule, NFA-1, found on our website. This
schedule must be submitted with Form IT-140 to claim this credit. If
You MUST use RATE SCHEDULE II on page 34 if your filing the schedule is not provided, the credit will be denied. The final court
status is Married Filling Separately to compute your tax. document needs to be provided
NONRESIDENTS AND PART-YEAR RESIDENTS–If you
are a nonresident or part-year resident of West Virginia, you must LINE 18
first complete lines 1 through 7 of Form IT-140, then complete SENIOR CITIZEN TAX CREDIT.
Schedule A on pages 9 and 10. Complete Schedule SCTC-A and enter amount of credit from line
2, part III if you are eligible for the credit. Note: You only need
LINE 9 to file a return to claim the SCTC-A when you are also claiming
CREDITS FROM TAX CREDIT RECAP SCHEDULE. the HEPTC-1. If you are not claiming the HEPTC-1, then you do
Enter Total Credits shown on last line of the Tax Credit Recap not need to complete a return to claim this credit unless you are
Schedule found on page 5. required to file a federal return.
LINE 10 LINE 19
Line 8 minus 9. If line 9 is greater than line 8, enter 0. HOMESTEAD EXCESS PROPERTY TAX CREDIT.
Enter the amount of line 9 from Schedule HEPTC-1 (page 12). The
LINE 11 Schedule HEPTC-1 and the Class II property tax receipt must be
PREVIOUS REFUND OR CREDIT. submitted with the tax return. Failure to submit these will result in
Enter the amount of any overpayment previously refunded or denial of the credit.
credited from your original return.
LINE 20
LINE 12 AMOUNT PAID WITH ORIGINAL RETURN.
PENALTY DUE. Enter the amount, if any, paid on your original return.
If line 8 minus lines 9, 15, 17, 18, and 19 is greater than $600, you
may be subject to a penalty for underpayment of tax. The penalty is LINE 21
computed separately for each installment due date. Therefore, you TOTAL PAYMENTS AND CREDITS.
may owe the penalty for an earlier due date even if you paid enough Add lines 15 through 20.
tax later to make up the underpayment. This is true even if you are
due a refund when you file your tax return. However, you may LINE 22
be able to reduce or eliminate the penalty by using the annualized BALANCE DUE THE STATE.
income installment method. Check the box on this line if you are Line 14 minus line 21. This is the total balance due the State. Write
enclosing a written request for Waiver of Penalty or the Annualized your social security number and “2022 Form IT-140” on your check
Income Worksheet. See page 30 for additional information. or money order. The Tax Division may convert your check into an
electronic transaction. Receipt of your check is considered your
LINE 13 authorization for the Tax Division to convert your check into an ACH
WEST VIRGINIA USE TAX DUE. Debit entry (electronic withdrawal) to your bank account. You may also
Use tax is due on purchases of goods and services in which you make a payment by ACH Debit through MyTaxes at mytaxes.wvtax.
did not pay Sales Tax. If you did not pay sales tax you must report gov or a credit card payment at epay.wvsto.com/tax.
and pay Use Tax. Use Schedule UT on page 42 to calculate this If Line 21 is greater than line 14, complete line 23.
tax if applicable.
LINE 23
LINE 14 TOTAL OVERPAYMENT.
TOTAL AMOUNT DUE. Line 21 minus line 14.
Add lines 10 through 13.
LINE 24
LINE 15 DONATIONS
WEST VIRGINIA INCOME TAX WITHHELD. If you (and your spouse) wish to make a contribution, enter the
Enter the total amount of West Virginia tax withheld as shown on total amount of your contribution on line 24. Your overpayment
your withholding documents. If you are filing a joint return, be sure will be reduced, or your payment increased by this amount.
to include any withholding for your spouse. Original withholding
documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed 24 A) THE WEST VIRGINIA CHILDREN’S TRUST
with your return. Failure to submit this documentation will result FUND funds community projects that keep children free
in the disallowance of the credit claimed. Local or municipal fees from abuse and neglect. Examples include public awareness
cannot be claimed as West Virginia income tax withheld. When activities, school-based programs, programs for new parents,
claiming withholding from NRSR, check the box on line 15 and and family resource centers.
enclose Schedule D and Form 8949 from your federal return. Make To learn more about the West Virginia Children’s Trust
sure you have filed your NRSR prior to filing the IT-140. Fund or to make a direct contribution, visit the website http://
wvctf.org or write to West Virginia Children’s Trust Fund,
P.O. Box 3192, Charleston, WV 25332 or call 304-617-0099.
22 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
Donations made to the West Virginia Children’s Trust Fund LINE 25
are tax deductible on your federal income tax return as an AMOUNT TO BE CREDITED TO YOUR 2023
itemized deduction. ESTIMATED TAX ACCOUNT.
24 B) THE WEST VIRGINIA DIVISION OF VETERANS Enter the amount of your overpayment you wish to have credited
ASSISTANCE provides nursing home and health care for to your 2023 estimated tax account.
aged and disabled veterans in the West Virginia Veterans Home.
LINE 26
24 C) DONEL C. KINNARD MEMORIAL STATE REFUND.
VETERANS CEMETERY donations fund operation and Line 23 minus line 24 and line 25. This is the amount of your
maintenance of the cemetery. refund. To receive a refund of $2 or less, you must enclose a signed
statement with your return requesting that the refund be sent to you.
SCHEDULE M INSTRUCTIONS
FORM IS ON PAGE 3 & 4.
Complete Schedule M to report increasing or decreasing federal return which was received from any West Virginia state
modifications to your federal adjusted gross income. or local police, deputy sheriffs’ or firemen’s retirement system,
Taxpayers who are at least age 65 OR are certified as permanently regardless of your age. This is the taxable amount of retirement
and totally disabled during 2022 are eligible to receive a deduction income received from these sources including any survivorship
of up to $8,000 of their taxable income. annuities. Subtractions for retirement received from West Virginia
The Senior Citizen Deduction can be claimed by taxpayers who Public Employee's Retirement System is limited to $2,000 and
were at least age 65 on December 31, 2022. Eligible taxpayers must be claimed on line 31. 1099-R must be included with return.
MUST enter their year of birth in the space provided and complete
LINE 30
all boxes on lines 46.
MILITARY RETIREMENT.
The Disability Deduction can be claimed by taxpayers under age Enter the taxable amount reported on your federal return of military
65 who have been medically certified as unable to engage in any retirement income, including survivorship annuities, from the
substantial gainful activity due to physical or mental impairment. regular Armed Forces, Reserves, and National Guard. 1099-R must
MODIFICATIONS be included with return, even if no withholding is to be reported.
This amount should not be included on line 31b.
MODIFICATIONS DECREASING FEDERAL
ADJUSTED GROSS INCOME LINE 31
(SUBTRACTIONS FROM INCOME) OTHER RETIREMENT MODIFICATIONS
Enter taxable amount of retirement income for the following
If filing a joint return, enter the modification(s) for both you and categories:
your spouse in Columns A and B. In cases of joint ownership of
income producing tangible or intangible property, each spouse a) WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST
should use the total income multiplied by the relative percentage VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. Regardless of
of ownership. See example on page 25. age, enter the taxable amount of retirement income (not to exceed
$2,000) reported on your federal return received from The West
LINE 27 Virginia Teachers’ Retirement System and/or The West Virginia
INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS. Public Employees’ Retirement System. Do not enter more than
Enter the total income on obligations of the United States and $2,000. 1099-R must be included with return.
its possessions and bonds or securities from any United States b) FEDERAL RETIREMENT. Regardless of age, enter the taxable
authority, commission or instrumentality that are included in your amount of retirement income (not to exceed $2,000) reported on
federal adjusted gross income but exempt from state income tax your federal return received from Federal Retirement and not
under federal law. This will include United States Savings Bonds already deducted on line 30. Do not enter more than $2,000.
and federal interest dividends paid to shareholders of a regulated 1099-R must be included with return.
investment company under Section 852 of the IRS Code. Include on
Combined amounts of 31a and 31b MUST NOT EXCEED $2,000.
this line interest earned on West Virginia bonds which are subject
to federal tax but exempt from state tax under West Virginia law. LINE 32
SOCIAL SECURITY BENEFITS.
LINE 28 For taxable years beginning on and after January 1, 2022, 100
CERTAIN FEDERAL LAW ENFORCEMENT percent of the amount of social security benefits received and
RETIREMENT. included in federal adjusted gross income for the taxable year shall
If you are a retired federal law enforcement officer or fireman, be allowed as a decreasing modification from federal adjusted
at least one of the following documents must be submitted as gross income when determining West Virginia taxable income
supporting documentation of your eligibility for this reduction; subject to the tax imposed by this article, subject to the W. Va.
your Summary of Federal Service from FERS; federal form RI Code §11-21-12(c). The deduction may be claimed only when the
20-124; your Division of Justice ID card issued to you upon your federal adjusted gross income of a married couple filing a joint
retirement. return does not exceed $100,000, or $50,000 in the case of a single
LINE 29 (including Head of Household, and Widow(er)) individual or a
ANY WEST VIRGINIA STATE OR LOCAL POLICE, married individual filing a separate return).
DEPUTY SHERIFFS’ OR FIREMEN’S RETIREMENT.
Enter the taxable amount of retirement income reported on your
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 23
|
|
LINE 33 was determined that excess payments were made and repayment
ASSETS HELD BY SUBCHAPTER S CORPORATION is now required, then you may be entitled to an adjustment under
A taxpayer who is a shareholder of an S corporation, or member IRC 1341. The amount of income repaid MUST be more than
of a limited liability company, engaged in business as a financial $3000.00 to qualify. Enter the qualifying amount on Schedule M
organization as defined in §11-24-3a(a)(14) of the West Virginia Line 40. For more information, consult federal Publication 525.
State code, may be eligible for a modification under §11-21-12k.
LINE 41
LINE 34 AUTISM MODIFICATION.
ACTIVE DUTY MILITARY PAY. Enter the amount of any qualifying contribution to a qualified trust
Military income received while you were a member of the maintained for the benefit of a child with autism (see instructions
National Guard or Armed Forces Reserves called to active duty on page 19).
in support of the contingency operation as defined in Executive
Order 13223 as part of Operation Noble Eagle, Operation LINE 42
Enduring Freedom, Operation Iraqi Freedom, Operation New ABLE ACT
Dawn, Operation Inherent Resolve, and any other current or future Achieving a Better Life Experience - An ABLE account is a
military operations deemed to be part of the Overseas Contingency tax-favored savings account that can accept contributions for an
Operation (OCO). The President’s memorandum applies to any eligible individual with a disability or who is blind, and who is the
West Virginia National Guard and Reserve service members designated beneficiary and owner of the account. The account is
called to active duty in support of the OCO, regardless of whether used to provide for qualified disability expenses. To take this credit
they are deployed overseas or stateside. Military orders and W-2 on the WV return an annual statement or equivalent document
must be included with your return. MUST be attached. If the annual statement is not submitted, the
credit will be denied.
LINE 35 You may be able to claim a credit for the qualified retirement
ACTIVE MILITARY SEPARATION. savings contribution (aka Saver's Credit) to your ABLE account
If you have separated from military service, enter the amount of before January 1, 2026. See IRS pub 907 for more information.
active duty pay that you received, provided that you were on active
duty for thirty continuous days prior to separation. Military orders, LINE 43
DD214, and W-2 must be included with your return. WEST VIRGINIA JUMPSTART SAVINGS PROGRAM
DEPOSITS MADE
LINE 36 The Jumpstart Saving Program allows West Virginians to save
REFUNDS OF STATE AND LOCAL INCOME TAXES. and invest money to help cover the costs of pursuing a trade or
Enter the amount reported on your federal return only. Only occupation through apprenticeship programs or technical schools.
refunds included in your federal adjusted gross income qualify for
this modification. You may not claim more that $25,000 modification each year.
You must include a copy of the annual statement to claim this
LINE 37 modification. If the annual statement is not submitted the credit
CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID will be denied.
TUITION TRUST/ WEST VIRGINIA SAVINGS PLAN TRUST.
Enter any payments paid to the prepaid tuition trust fund/savings plan LINE 44
trust. Annual statement must be submitted to support this deduction. PBGC MODIFICATION
If the annual statement is not submitted the credit will be denied. Pension Benefit Guaranty Modification - If you retired under
an employer-provided defined benefit plan that terminated
LINE 38 prior to or after retirement and the pension plan is covered by
RAILROAD RETIREMENT. a guarantor whose maximum benefit guarantee is less than
Enter the amount(s) of income received from the United the maximum benefit to which you were entitled, you may
States Railroad Retirement Board including unemployment be allowed a reducing modification of the difference between
compensation, disability and sick pay that is included in your (a) the amount you would have received had the plan not terminated and
federal adjusted gross income. West Virginia does not impose tax (b) the amount actually received from the guarantor. Failure to
on this income. 1099-RRB from United States Railroad Retirement provided the information in (a) and (b) so will delay the processing
Board must be included with return. of your return.
Social Security benefits that are taxable on your federal return are LINE 45
also taxable to West Virginia and should NOT be included on this QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME
line. You must include a copy of IRS 8996.
LINE 39 LINE 46
LONG-TERM CARE INSURANCE SENIOR CITIZEN OR DISABILITY DEDUCTION.
Enter the amount of long-term care insurance premiums. Taxpayers MUST be at least age 65 OR certified as permanently
Supporting documentation must be provided. If no supporting and totally disabled during 2022 to receive this deduction.
documentation is submitted the credit will be denied.
Taxpayers age 65 or older have to enter their year of birth in the
LINE 40 space provided and complete boxes (a) through (d) of the table
IRC 1341 REPAYMENTS in order to claim the deduction as a Senior Citizen. Joint income
Enter the amount of money paid back under IRC 1341. Supporting must be divided between spouses with regard to their respective
documentation must be provided. If no supporting documentation percentage of ownership. ONLY THE INCOME OF THE SPOUSE
is submitted the credit will be denied. WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES
If you have received payments in prior years that at the time, FOR THE MODIFICATION. See example below.
appeared to be valid by unrestricted right but at a later date, it
24 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
The Disability Deduction can be claimed by taxpayers under age space provided, is needed to claim the deduction. The Surviving
65 who have been medically certified as unable to engage in any Spouse of a deceased taxpayer may also qualify for a similar
substantial gainful activity due to physical or mental impairment. modification. See line 47 instructions for more information.
IF 2022 is the first year of a medically certified disability, you Box (c) Enter all income (for each spouse, if joint return) not
MUST enclose a 2022 West Virginia Schedule H or a copy of reported on lines 33 through 45
Federal Schedule R and enter 2022 as the year the disability began
Box (d) Add lines 27 through 32 for each spouse and enter on this
in the space provided. IF the disability deduction has been claimed
line.
in prior years AND documentation has been submitted with prior
claims, then only the year that the disability began, entered in the Line 46 Subtract BOX (d) from BOX (c) for each. If BOX (d) is
larger than BOX(c), enter zero on Line 46.
EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION
John Doe, age 69, and Mary Doe, age 65, file a joint tax return. In 2022, they received the following income.
John Mary
West Virginia Police Retirement 7,000 0
IRA Distributions 4,000 1,000
Wages and Salaries 0 10,000
Interest (jointly held) 1,500 1,500
US Savings Bond Interest 500 500
TOTAL INCOME 13,000 13,000
Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is
split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income.
1. Mr. Doe’s total income is $13,000. He claimed no deductions on lines 33 through 45. He enters the maximum amount of $8000 in column(c) of line 46.
2. Mrs. Doe’s total income is $13,000. She claims no deductions on lines 33 through 45 and enters the maximum amount of $8000 in column(c) , of line 46.
3. Mr. Doe reported his police pension on line 29 and his share of their joint savings bond interest on line 27. He enters $7,500 in column (d) of line 46.
4. Mrs. Doe reported her share of the joint savings bond interest on line 27 of Schedule M. Therefore, she enters $500 in column(d) of line 46.
5. Mr. and Mrs. Doe each subtract column (d) from column (c) to determine their senior citizen deduction.
6. Therefore, Mr. Doe enters $500 in column A of line 46 and Mrs. Doe enters $7,500 in column B of line 46.
(a) Year of birth (b) Year of (c) Income not included in (d) Add lines 27 through 32
(65 or older) disability lines 33 to 44
(NOT TO EXCEED $8000) Subtract line 46 column (d) from (c) (If less than zero, enter zero)
You 1949 8000 .00 7500 .00 500 .00
Spouse 1953 8000 .00 500 .00 46 7500 .00
WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET
INSTRUCTIONS
You may be eligible to claim the low-income exclusion if you received earned income (see definition) during the taxable year and:
1. Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is
$10,000 or less; or
2. Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less.
This exclusion may be taken even if you are claimed as a dependent on someone else’s return.
EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from
self-employment reported on the federal Schedule C.
EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is
not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a
penal institution.
WORKSHEET
A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140..........................................................
A .00
If Line A is greater than $10,000 ($5,000 if married fi ling separate returns), you are
STOP not eligible for the exclusion. STOP HERE
B. List the source and amount of your earned income. Enter the total amount on Line B
______________________________________________________________________________________
______________________________________________________________________________________ B .00
C. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise enter $10,000
C .00
D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140...
D .00
LINE 47 permanently and totally disabled prior to his death.
SURVIVING SPOUSE DEDUCTION. The surviving spouse did not remarry before the end of the taxable
The surviving spouse may claim a one-time subtraction from his/ year.
her income of up to $8,000 for the taxable year following the year The total deductions from income shown on lines 27 through 32
of the spouse’s death if all of the following conditions are met: and line 46 of Schedule M are less than $8,000.
The decedent was 65 years of age or older OR was certified as
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 25
|
|
LINE 48 LUMP SUM PENSION DISTRIBUTIONS.
Add lines 27 through 47 for each column and enter the results here. Enter the amount of any qualifying 402(e) lump sum distributions
not included in your federal adjusted gross income that was
LINE 49 separately reported and taxed on federal Form 4972.
TOTAL SUBTRACTIONS.
Add Columns A and B from line 48. Enter here and on line 3 of LINE 54
OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED
Form IT-140. GROSS INCOME BUT SUBJECT TO STATE TAX.
INCREASING FEDERAL ADJUSTED GROSS West Virginia income tax is based on federal adjusted gross
INCOME (ADDITIONS TO INCOME) income. However, certain income must be added back. For
example; income deducted under Section 199 of the Internal
LINE 50 Revenue Code. Enclose Schedule K-1(s).
INTEREST OR DIVIDEND INCOME ON FEDERAL
OBLIGATIONS. LINE 55
Enter amount of any interest or dividend income (received by or WITHDRAWALS FROM A PREPAID TUITION/
credited to you during the taxable year) on bonds or securities of any SAVINGS PLAN NOT USED FOR PAYMENT OF
United States authority, commission which the laws of the United QUALIFYING EXPENSES.
States exempt from federal income tax but not from state income tax. Enter the amount of the West Virginia Prepaid Tuition/Smart 529
withdrawal that was NOT used for qualifying educational expense
LINE 51 if you previously deducted these contributions.
INTEREST OR DIVIDEND ON STATE OR LOCAL
BONDS (OTHER THAN WEST VIRGINIA). LINE 56
Enter the amount of any interest or dividend income on state and ABLE ACT ADDITIONS
local bonds (other than West Virginia and its political subdivisions) Enter any amount withdrawn from an ABLE account that was not
received by or credited to you. See Technical Assistance Advisory used for qualified disability expenses pursuant to 11-21-12j(b).
1993-002 for more information.
LINE 57
LINE 52 WEST VIRGINIA JUMPSTART ADDITIONS
INTEREST ON MONEY BORROWED TO PURCHASE West Virginia Jumpstart Savings Program withdrawals not used
BONDS EARNING EXEMPT WEST VIRGINIA INCOME. for qualifying expenses.
Enter the amount of any interest deducted, as a business expense or
otherwise, from your federal adjusted gross income in connection LINE 58
with money borrowed to purchase or carry bonds or securities. TOTAL ADDITIONS.
Income from which is exempt from West Virginia income tax. Add lines 50 through 57. Enter the result here and on line 2 of
LINE 53 Form IT-140.
SCHEDULE A INSTRUCTIONS
FORM IS ON PAGES 9 & 10
RESIDENTS OF KENTUCKY, MARYLAND, OHIO, LINE 4
PENNSYLVANIA AND VIRGINIA – If your only source of IRA’S, PENSIONS, AND ANNUITIES
income is from wages and salaries, you will only need to complete Column A Enter the total taxable amount of pensions and
Part II of Schedule A. annuities reported on your federal return.
Note: RESIDENTS OF PENNSYLVANIA AND VIRGINIA – If you were Column B Enter the taxable amount of any pensions and annuities
a domiciliary resident of Pennsylvania or Virginia and spent more than received during your period of West Virginia residency
183 days in West Virginia, you are also considered a resident of West Column C Enter income from pensions and annuities derived
Virginia and must file Form IT-140 as a resident of West Virginia. from or connected with West Virginia sources. NOTE:
MEMBERS OF THE ARMED FORCES AND THEIR Pension and annuity income received by a nonresident
SPOUSES - If your domicile is outside West Virginia but you is NOT subject to West Virginia tax unless the annuity
were present in West Virginia in compliance with military orders, is used as an asset in a business, trade, profession, or
and if your only source of income is from wages and salaries, you occupation in West Virginia.
will only need to complete Part II of Schedule A.
LINE 5
LINE 1 SOCIAL SECURITY AND RAILROAD RETIREMENT
WAGES SALARIES, AND TIPS BENEFITS.
Column A Enter total wages, salaries, tips and other employee Column A Enter the total amount of taxable social security and
compensation reported on your federal income tax return.
Column B Enter the amount received during your period of West railroad retirement benefits reported on your federal
Virginia residency. return.
Column C Enter the amount received from West Virginia source(s) Column B Enter the amount of taxable social security benefits
while you were a nonresident of West Virginia. received during your period of West Virginia residency.
LINE 2 AND 3 Column C Do NOT enter any amount received while you were a
INTEREST AND DIVIDEND INCOME nonresident of West Virginia.
Column A Enter total interest and dividend income reported on LINE 6
your federal income tax return. REFUNDS OF STATE AND LOCAL INCOME TAXES
Column B Enter the amount received during your period of West Column A Enter total taxable state and local income tax refunds
Virginia residency. reported on your federal income tax return.
Column C Enter the amount received from a business, trade, Column B Enter the amount received during your period of West
profession or occupation carried on in West Virginia Virginia residency.
while you were a nonresident of West Virginia. Column C Do not enter any refunds received during the period
you were a nonresident of West Virginia.
26 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
LINE 7 ESTATES & TRUSTS
ALIMONY RECEIVED Enter in Columns B and C your share of estate or trust income as
Column A Enter total alimony received as reported on your a part-year resident or a nonresident from West Virginia source(s)
federal income tax return. obtained from information provided by the fiduciary shown on
Column B Enter the amount received during your period of West Form NRW-2, Schedule K-1, or Form IT-141.
Virginia residency.
Column C Do not enter any alimony received while you were a PASSIVE ACTIVITY LOSS LIMITATIONS
nonresident of West Virginia. A nonresident must recompute any deduction taken on the federal
LINE 8 return for passive activity losses to determine the amounts that
BUSINESS INCOME would be allowed if federal adjusted gross income took into
(include business profit or loss and income from rents, royalties, account only those items of income, gain, loss, or deduction
partnerships, estates, trusts, and S corporations) derived from or connected with West Virginia source(s).
Column A Enter the total amount of ALL business income
reported on your federal income tax return. LINE 9
Column B Enter the amount received during your period of West CAPITAL GAINS OR LOSSES
Virginia residency. Column A Enter the total amount of capital gain or loss from
Column C Enter any amount derived from West Virginia source(s) the sale or exchange of property, including securities
while you were a nonresident of West Virginia. reported on your federal return.
BUSINESS CONDUCTED IN WEST VIRGINIA Column B Enter any capital gain or loss which occurred during
A business, trade, profession, or occupation (not including personal your period of West Virginia residency.
Column C Compute the amount to be reported as capital gain
services as an employee) is considered to be conducted in West
or loss from West Virginia sources in accordance
Virginia if you maintain, operate, or occupy desk space, an office,
with federal provisions for determining capital gains
a shop, a store, a warehouse, a factory, an agency or other place
or losses and deductions for capital loss carryover
where your affairs are regularly conducted in West Virginia if it is
from West Virginia sources to the extent included in
transacted here with a fair measure of permanency and continuity.
computing your federal adjusted gross income and
BUSINESS CONDUCTED INSIDE OR OUTSIDE enter in this column.
WEST VIRGINIA Capital transactions from West Virginia sources include capital
If, while a nonresident, a business, trade or profession is conducted gains or losses derived from real or tangible property located
inside and outside West Virginia and your accounts clearly reflect within West Virginia whether or not the property is connected
income from West Virginia operations, enter the net profit or loss with a business or trade and capital gains or losses from stocks,
from business conducted within West Virginia on line 8, Column C. bonds, and other intangible personal property used in or connected
with a business, trade, profession, or occupation carried on in West
RENT & ROYALTY INCOME Virginia. Also include your share of any capital gain or loss derived
As a nonresident, enter in Column C any rents and royalties from: from West Virginia sources from a partnership of which you are
• Real property located in West Virginia, whether or not the a member, from an estate or trust of which you are a beneficiary
property is used in connection with a business; or from an electing West Virginia S corporation of which you are
• Tangible personal property not used in business if such property a shareholder. Any capital gains or losses from business property
is located in West Virginia; and (other than real property) of a business conducted both in and out
• Tangible and intangible personal property used in or connected of West Virginia must be allocated for West Virginia purposes.
with a business, trade, profession, or occupation conducted in Gains or losses from the sale or disposition of real property are not
West Virginia. subject to allocation. In all cases, use the federal basis of property
for computing capital gains or losses.
If a business is conducted both within West Virginia and from
sources outside West Virginia, attach your method of allocation LINE 10
on a separate sheet. SUPPLEMENTAL GAINS OR LOSSES
Column A Enter the total of any other gains or losses from the
Do not allocate income from real property. Real property must
sale or exchange of non-capital assets used in a trade
be included in its entirety. Real property located outside West
or business reported on your federal return.
Virginia must be excluded.
Column B Enter any substantial gain or loss which occurred
Report in Column C your share of rent and royalty income from a during your period of West Virginia residency.
partnership of which you are a member shown on Form WV PTE- Column C Compute the amount to be reported in this column by
100 or from an estate or trust of which you are a beneficiary shown applying the federal provisions for determining gains
on Form IT-141. or losses from sale or exchange of other than capital
PARTNERSHIPS assets to your West Virginia transactions
As a nonresident, enter in Column C your distributive share of Non-capital transactions from West Virginia sources are those
partnership income from Form NRW-2, Schedule K-1, or Form transactions from your federal return pertaining to property used in
WV PTE-100. connection with a business, trade, profession, or occupation carried
on in West Virginia. Also included is your share of any non-capital
S CORPORATION SHAREHOLDERS gains or losses from a partnership of which you are a member, from
As a nonresident, enter in Column C your pro rata share of income an estate or trust of which you are a beneficiary or from an electing
or loss from an electing West Virginia S corporation from Form West Virginia S corporation of which you are a shareholder. Use
NRW-2, Schedule K-1, or Form WV PTE-100 the federal adjusted basis of your property in all computations.
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 27
|
|
LINE 11 the federal return. Include in Column B only the portion of alimony
FARM INCOME OR LOSS adjusted attributable to the period of West Virginia residency. The
Column A Enter the total amount reported on your federal return. adjustments should be allocated for Column B and Column C as
Column B Enter the amount that represents farm income or loss described above.
during your period of West Virginia residency.
Column C Enter the amount that represents income or loss from LINE 22
farming activity in West Virginia while you were a TOTAL ADJUSTMENTS.
nonresident of West Virginia. Enter the total of all adjustments from lines 15 through 21 for each
column.
LINE 12
UNEMPLOYMENT COMPENSATION LINE 23
Column A Enter the total amount reported on your federal return. ADJUSTED GROSS INCOME.
Column B Enter the amount received during your period of West Subtract line 22 from line 14 in each column. Enter the result on
Virginia residency. this line.
Column C Enter the amount received while a nonresident but
derived or resulting from employment in West Virginia. LINE 24
WEST VIRGINIA INCOME.
LINE 13 Add Column B and Column C of line 23 and enter the total here.
OTHER INCOME
Column A Enter the total of other income reported on your federal LINE 25
return. Identify each source in the space provided. INCOME SUBJECT TO WEST VIRGINIA TAX BUT
Enclose additional statements if necessary. EXEMPT FROM FEDERAL TAX.
Column B Enter the amount received during your period of West Enter any income subject to West Virginia tax but not included in
Virginia residency. federal adjusted gross income. This income will be shown as an
Column C Enter the amount derived from or connected with addition to federal adjusted gross income on Schedule M.
West Virginia sources and received while you were a
nonresident of West Virginia. LINE 26
NOTE: If you have special accrual income, it should be included TOTAL WEST VIRGINIA INCOME.
in Columns A and B of this line. See page 17 for more information Add the amounts shown on lines 24 and 25 and enter the total
regarding special accruals. here and on line 2 of Schedule A, Part I, Nonresident/Part-Year
Resident Tax Calculation on page 10.
LINE 14
TOTAL INCOME SCHEDULE A, PARTS I AND II
Add lines 1 through 13 of each column and enter the result on this line.
PART I: NONRESIDENT/PART-YEAR RESIDENT
LINE 15 THROUGH 20 TAX CALCULATION
ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED Complete lines 1-4 and enter result on IT-140, line 8.
GROSS INCOME
Column A Enter the adjustments to income reported on Federal PART II: SPECIAL NONRESIDENT INCOME
Form 1040. FOR RESIDENTS OF RECIPROCAL STATES AND
Column B Enter any adjustments incurred during your period of
West Virginia residency. CERTAIN ACTIVE MILITARY MEMBERS
Column C Enter any adjustments connected with income from Complete Part II only if you were a resident of Kentucky,
West Virginia sources while you were a nonresident Maryland, Ohio, Pennsylvania, or Virginia or you were Active
of West Virginia. Military personnel stationed in West Virginia and your domicile
The amount shown in Column A for any adjustments must be the is outside West Virginia.
same as reported on the federal return. The adjustments should be
allocated for Column B and Column C as described above.
LINE 21
OTHER ADJUSTMENTS INCLUDED IN FEDERAL
ADJUSTED GROSS INCOME
Column A Enter the adjustments to income reported on Federal
Form 1040. These adjustments include:
Moving expenses for members of the Armed Services
Alimony paid
Certain business expenses of reservists, performing
artists, and fee-basis government officials.
Health savings account deduction
Student loan interest deduction
and other deductions.
Column B Enter any adjustments incurred during your period of
West Virginia residency.
Column C Enter any adjustments connected with income from
West Virginia sources while you were a nonresident
of West Virginia
The amount shown in Column A must be the same as reported on
28 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
SCHEDULE E INSTRUCTIONS
FORM IS ON PAGE 7.
RESIDENTS LINE 1
Subject to certain limitations, a West Virginia resident may be Enter the tax imposed by the state of nonresidence on income also
eligible to claim a credit for income taxes paid to another state. The taxed by this state. Do not use the amount of any tax which may
purpose of this credit is to prevent dual taxation of such income. have been withheld from your wages; this does not represent the
Note: Income from “guaranteed payments” shown on a W-2 as actual tax paid to the other state. Do not include the amount of any
wages but taxed as business income on the Ohio income tax return interest, additions to tax, or other penalty which may have been
qualifies for the Schedule E credit. See Publication TSD-422 for paid with respect to such tax.
additional information.
LINE 2
PART-YEAR RESIDENTS Enter the West Virginia total income tax shown on line 8 of Form
Part-year residents may only claim credit for taxes paid to another IT-140.
state on income earned while a WV resident and reported as
taxable income to WV on Schedule A. LINE 3
Enter the net income from the state that is included in your West
NONRESIDENTS Virginia total income.
Nonresidents are not entitled to a Schedule E credit under any
circumstances. LINE 4
Enter total West Virginia income.
LIMITATIONS
The amount of a Schedule E credit is subject to the following NOTE: Residents – enter the amount shown on line 4, Form
limitations: IT-140. Part-year residents – enter the amount shown on IT-140
Schedule A, line 26.
• The credit cannot exceed the amount of tax payable to the other state
on income also subject to West Virginia tax. This is the amount of LINE 5
income tax computed on the nonresident return filed with the other LIMITATION OF CREDIT.
state. Multiply line 2 by line 3 and divide the result by line 4.
• The credit cannot exceed the percentage of the West Virginia tax
determined by dividing the portion of the taxpayer’s West Virginia LINE 6
income subject to taxation in another state by the total amount of the ALTERNATIVE WEST VIRGINIA TAXABLE INCOME.
taxpayer’s West Virginia income. Residents — Subtract line 3 from line 7, Form IT-140.
• The credit cannot reduce the West Virginia tax due to an amount
less than what would have been due if the income subject to taxation Part-year residents — Subtract line 3 from line 4.
by the other state was excluded from the taxpayer’s West Virginia LINE 7
income. ALTERNATIVE WEST VIRGINIA INCOME TAX.
A separate Schedule E must be completed and attached for Apply the Tax Rate Schedule to the amount shown on line 6.
each state for which you are claiming a credit.
You must maintain a copy of the other state tax return in your LINE 8
files. This credit is not allowed for income tax imposed by a city, LIMITATION OF CREDIT.
township, borough, or any political subdivision of a state or any Subtract line 7 from line 2.
other country. Local or municipal fees cannot be claimed. Due to LINE 9
existing reciprocal agreements, West Virginia residents cannot MAXIMUM CREDIT.
claim the Schedule E credit if the credit claimed is for state income Line 2 minus the sum of lines 2 through 17 of the Tax Credit
taxes paid on wage and salary or unemployment compensation Recap Schedule.
income earned in Kentucky, Maryland, Ohio, Pennsylvania, or
Virginia. However, taxes paid on income derived from sources LINE 10
other than wage and salary or unemployment compensation TOTAL CREDIT.
income is permitted as a Schedule E credit. (THE SMALLEST OF LINES 1, 2, 5, 8, OR 9). Enter amount here
You may claim credit on your West Virginia Resident Income Tax and on line 1 of the Tax Credit Recap Schedule.
Return for state income tax paid, as a nonresident, to ONLY the
following states: SPECIAL INSTRUCTIONS FOR WEST VIRGINIA
Alabama Illinois Missouri Oregon RESIDENTS REGARDING THE FOLLOWING
Arizona Indiana Montana Rhode Island STATES:
Arkansas Iowa Nebraska South Carolina Kentucky, Maryland, Ohio, Pennsylvania, Virginia
California Kansas New Hampshire Utah
Colorado Louisiana New Jersey Vermont KENTUCKY, MARYLAND, OR OHIO
Connecticut Maine New Mexico Wisconsin If your income during 2022 was from wages and/or salaries
Delaware Massachusetts New York District of only, you may not claim a Schedule E credit. In order to receive
Georgia Michigan North Carolina Columbia a refund of the erroneously withheld tax, you must file a return
Hawaii Minnesota North Dakota with the state in which taxes were withheld. If you had income
Idaho Mississippi Oklahoma from a source other than wages and/or salaries, you are allowed a
**NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE ANY TIME** credit for income taxes paid by completing Schedule E. You must
maintain a copy of the other state tax return in your files.
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 29
|
|
PENNSYLVANIA OR VIRGINIA by completing Schedule E. You must maintain a copy of the other
If your income during 2022 was from wages and/or salaries only, state tax return in your files.
you may not claim a Schedule E credit. In order to receive a refund SPECIAL NOTE: You may be relieved from having another
of the erroneously withheld tax, you must file a return with these state’s income tax withheld from your wages. Contact your
states. If you spent more than 183 days in one of these states and employer or the other state’s taxing authority for additional
are considered an actual resident for tax purposes, or, if you had information.
income from a source other than wages and/or salaries, you are
allowed credit for income taxes paid to Pennsylvania or Virginia
FORM IT-210 INSTRUCTIONS
FORM IS ON PAGES 46 THROUGH 48
WHO MUST PAY THE UNDERPAYMENT WAIVER OF PENALTY
PENALTY? If you are subject to underpayment penalty, all or part of the penalty
You may be charged a penalty if you did not have enough West will be waived if the West Virginia Tax Division determines that:
Virginia state income tax withheld from your income or pay 1. The penalty was caused by reason of casualty or disaster;
enough estimated tax by any of the due dates. This may be true 2. The penalty was caused by unusual circumstances which makes
even if you are due a refund when you file your return. The penalty imposing the penalty unfair or inequitable.
is computed separately for each due date (quarter). You may owe To request a waiver of the penalty, check the box for line 9 in
a penalty for an earlier due date (quarter) even if you make large PART I and enclose a signed statement explaining the reasons you
enough payments later to make up the underpayment. believe the penalty should be waived (see page 49). If you have
You may owe the penalty if you did not pay at least the smaller of: documentation substantiating your statement, enclose a copy. The
1. 90% of your 2021 tax liability; or Division will notify you if your request for waiver is not approved.
2. 100% of your 2021 tax liability (if you filed a 2020 return that
covered a full 12 months). PART I - FOR ALL FILERS
EXCEPTIONS TO THE PENALTY LINE 1
Enter the amount from line 8 of Form IT-140.
You will not have to pay any penalty if either of these exceptions
apply: LINE 2
1. You had $0 tax after credit for 2021 and meet ALL of the Add the amounts shown on lines 9, 17, 18, and line 19 of Form IT-140.
following conditions:
• your 2021 tax return was (or would have been had you been LINE 3
required to file) for a taxable year of twelve months; Subtract line 2 from line 1 and enter the result.
• you were a citizen or resident of the United States throughout the LINE 4
preceding taxable year;
• your tax liability for 2022 is less than $5,000. Enter the amount of withholding tax shown on line 15 of Form IT-140.
2. The total tax shown on your 2022 return minus the tax you LINE 5
paid through West Virginia withholding is less than $600. To Subtract line 4 from line 3 and enter the result. If line 5 is less than
determine if you meet this exception, complete lines 1 through $600, you are not subject to the penalty and need not file form IT-210.
5, PART I. If you meet this exception, you do not have to file
Form IT-210. LINE 6
If you file your tax return and pay any tax due on or before February Multiply line 3 by ninety percent (90%) and enter the result. If you
1, 2023, no fourth quarter penalty is due. Include the tax paid with are a qualified farmer, multiply line 3 by sixty-six and two-thirds
your return in column (d) of line 2, PART IV; this will result in no percent (66 ⅔%).
penalty due for the January 18, 2023 installment.
LINE 7
SPECIAL RULES FOR FARMERS Enter your tax after credits from your 2020 West Virginia return.
If at least two-thirds of your gross income for 2022 was from Your tax after credits will be line 8 reduced by lines 9, 17, 18 and
farming sources, the following special rules apply: 19 of Form IT-140.
1. You are only required to make one payment for the taxable year LINE 8
(due January 18, 2023). Compare the amounts shown on lines 6 and 7. If line 7 is zero
2. The amount of estimated tax required to be paid (line 6) is sixty- and line 3 is more than $5,000, enter the amount shown on line 6.
six and two-thirds percent (66 %)⅔ instead of ninety percent Otherwise, enter the smaller of line 6 or line 7.
(90%).
3. If you fail to pay your estimated tax by January 18, but you file PART II - ANNUALIZED INCOME
your return and pay the tax due on or before the first day of
March, 2023, no penalty is due. WORKSHEET
Mark box 10 in PART I and complete PART III or only column LINE 1
(d) of PART IV to figure your penalty. Be sure to use 0.01908 TOTAL INCOME.
Compute your total income through the period indicated at the top
instead of 0.05194 when calculating line 6 of PART III. When of each column, including any adjustments to income includible in
using PART IV, carry the entire figure shown on line 8 of PART I your federal adjusted gross income.
to column (d), line 1.
30 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
LINE 3 LINE 18
ANNUALIZED INCOME. Subtract line 14 from line 17. If less than zero, enter zero.
Multiply the amount on line 1 by the annualization factors on line 2.
LINE 19
LINE 4 REQUIRED INSTALLMENT.
WEST VIRGINIA MODIFICATIONS TO INCOME. Compare lines 14 and 17 and enter the smaller figure here and on
Enter the full amount in each column of any modification to federal line 1, PART IV of Form IT-210.
adjusted gross income which would be allowed on your 2022 West
Virginia Personal Income Tax Return. Do not annualize this line. PART III - SHORT METHOD
Be sure to show any negative figures. You may use the short method to figure your penalty only if:
LINE 5 1. You made no estimated tax payments (or your only payments
WEST VIRGINIA INCOME. were West Virginia income tax withheld); or
Combine lines 3 and 4; annualized income plus or minus 2. You paid estimated tax and the payments were made in four
modifications. equal installments on the due dates.
NOTE: If any of your payments were made earlier than the due
LINE 6 date, you may use the short method to calculate your penalty;
EXEMPTION ALLOWANCE. however, using the short method may cause you to pay a higher
Multiply the number of exemptions you are allowed to claim by penalty (if the payments were only a few days early, the difference
$2,000; if you must claim zero exemptions, enter $500 on this line. is likely to be very small).
LINE 7 You may NOT use the short method if:
ANNUALIZED TAXABLE INCOME. 1. You made any estimated tax payments late; or
Subtract line 6 from line 5. 2. You checked the box on line 11 PART I, or used PART II
(Annualized Income Worksheet).
LINE 8 If you can use the short method, complete lines 1 through 5 to
TAX. compute your total underpayment for the year and lines 6 through
Compute the tax on the taxable income shown on line 7. Use the 8 to compute your penalty due. If you checked the box for line 10
tax tables or rate schedules to calculate your tax. If you are filing
as a nonresident/part-year resident, multiply the tax figure already in PART I, because you are a farmer, the figure to use on line 6 is
calculated by the ratio of your West Virginia income to your 0.01908 instead of 0.05194
federal income.
PART IV - REGULAR METHOD
LINE 9 Use the regular method to compute your penalty if you are not
CREDITS AGAINST TAX. eligible to use the short method.
Show any credits against your West Virginia tax liability except
West Virginia income tax withheld and estimated tax payments. SECTION A – COMPUTE YOUR
UNDERPAYMENT
LINE 10
TAX AFTER CREDITS. LINE 1
Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero. Enter in columns (a) through (d) the amount of your required
installment for the due date shown in each column heading. For
COMPLETE LINES 12 THROUGH 19 FOR EACH most taxpayers, this is the amount shown on line 8 of PART I
COLUMN BEFORE MOVING TO THE NEXT divided by four. If you used PART II, enter the amounts from
COLUMN. line 19 of the Annualized Income Worksheet in the appropriate
columns.
LINE 12
REQUIRED PAYMENTS. LINE 2
Multiply the amount on line 10 by the factor on line 11. Please read the following instructions carefully. Enter the
estimated tax payments you made plus any West Virginia income
LINE 13 tax withheld from your income.
PREVIOUS REQUIRED INSTALLMENTS. In column (a), enter all credit carried over from your 2020 return,
Add the amounts from line 19 of all previous columns and enter any withholding earned on or before April 15, 2022, and any
the sum. estimated tax payments you made on or before April 15, 2022, for
LINE 14 the 2022 tax year.
ANNUALIZED INSTALLMENT. In column (b), enter the withholding earned and estimated
Subtract line 13 from line 12. If less than zero, enter zero. payments made after April 15 and on or before June 15, 2022.
LINE 15 In column (c), enter the withholding earned and any estimated
Enter one-fourth of line 8, Part I, of Form IT-210 in each column. payments you made after June 15 and on or before September 15,
2022.
LINE 16 In column (d), enter the withholding earned and estimated
Enter the amount from line 18 of the previous column of this payments you made after September 15 and on or before January
worksheet. 18, 2023.
LINE 17 When calculating your payment dates and the amounts to enter on
Add lines 15 and 16 and enter the total. line 2 of each column, apply the following rules:
1. For West Virginia income tax withheld, you are considered to have
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 31
|
|
paid one-fourth of these amounts on each payment due date, unless 2. Any balance due paid on or before April 18, 2023 with your
you check the box on line 11 in Part I and show otherwise. personal income tax return is considered a payment and should
2. Include in your estimated tax payments any overpayment from be listed on line 2, column (d). For the payment date, use the
your 2021 West Virginia tax return that you elected to apply to date you file your return, or April 18, 2023, whichever is earlier.
your 2022 estimated tax. If you filed your return by the due date Chart of Total Days Per Rate Period
(including extensions), treat the overpayment as a payment made
on April 15, 2022. Rate Period Line 10
3. If you file your return and pay the tax due on or before February (a) 368
1, 2023, include the tax you pay with your return in column (d) of (b) 307
line 2. In this case, you will not owe a penalty for the payment due (c) 215
January 18, 2023. (d) 90
LINE 3 For example, if you have an underpayment on line 8, column (a),
Enter any overpayment from the previous column on line 3. you would enter 368 in column (a) of line 10.
The following line-by-line instructions apply only to column (a) of
LINE 4 Section B. If there is an underpayment shown in any other column
Add lines 2 and 3 in each column and enter the result on line 4. on line 8, complete lines 10 and 12 in a similar fashion.
LINE 5 LINE 10
Add lines 7 and 8 from the previous column and enter the result Enter in column (a) the total number of days from April 15, 2022
in each column. to the date of the first payment. If no payments enter 368.
LINE 6 LINE 11
Subtract line 5 from line 4 in each column and enter the result on line The daily penalty rate is equal to the annual interest rate applied
6. If line 5 is equal to or more than line 4 in any column, enter zero on to tax underpayments divided by 365. The annual interest rate for
line 6 in that column. underpayments is seven and three-quarters percent (7.75%) for
LINE 7 2022, resulting in a daily rate of 0.000212.
Subtract line 4 from line 5 for any column where line 5 is more than LINE 12
line 4; otherwise, enter zero. Make the computation requested and enter the result. Note that the
LINE 8 computation calls for the “underpayment on line 8”. The amount to
Subtract line 6 from line 1 for any column where line 1 is more than use as the “underpayment” depends on whether or not a payment
line 6; otherwise, enter zero. If line 8 is zero for all payment periods, is listed.
you do not owe a penalty. However, if you checked any box in PART If there is a payment – if the payment is more than the
I, you must file Form IT-210 with your return. underpayment, apply only an amount equal to the underpayment
and apply the remainder to the tax due for the next quarter. If
LINE 9 the payment is less than your underpayment, the penalty for the
Subtract line 1 from line 6 for any column for which line 6 is more remaining underpayment will require a separate computation. Use
than line 1; otherwise, enter zero. Be sure to enter the amount from a separate sheet of paper to show any additional computations.
line 9 on line 3 of the next column.
If there are no payments – the “underpayment” is the entire
SECTION B – COMPUTE YOUR PENALTY amount shown on line 8.
CAUTION: Read the following instructions before completing The following conditions determine if additional computations
Section B. are needed for Column (a):
Compute the penalty by applying the appropriate rate against each The first payment was enough to reduce the underpayment to zero.
underpayment on line 8. The penalty is computed for the number There are no further computations for column (a).
of days that the underpayment remains unpaid. No payments. Only one computation is needed. The penalty for
The annual rate is seven and three-quarters percent (7.75%) column (a) is line 8 multiplied by the number of days until April
for 2022. The resultant daily rate of 0.000212 is applied to all 18, 2023 multiplied by line 11.
underpayments. The payment did not reduce the underpayment to zero. Compute the
Use line 10 to compute the number of days the underpayment penalty on the remaining underpayment on a separate sheet of paper.
remains unpaid. Use line 12 to compute the actual penalty amount If additional payments apply, reduce the underpayment for each
by applying the daily rate of 0.000212 to the underpayment for the installment and compute the penalty on the remainder of tax due
number of days it was unpaid. until paid or April 18, 2023, whichever is earlier.
Each payment must be applied to the oldest outstanding Enter the total penalty calculation on line 12 and proceed to the
underpayment. It does not matter if you designate a payment next column.
for a later period. For example, if you have an underpayment Columns (b) through (d)
for September 15 installment period, the payment you make
January 18, 2023 will first be applied to pay off the September To complete columns (b) through (d), use the same procedures
15 underpayment; any remaining portion of the payment will be as for column (a). However, apply only those payments in each
applied to the January 18 installment. column which have not been used in a previous column.
Also, apply the following rules: LINE 13
1. Show the West Virginia withholding tax attributable to each Add all figures from line 12. Enter the sum on line 13 and on the
regular installment due date; do not list the withholding appropriate PENALTY DUE line of your personal income tax
attributable on or after January 1, 2023. return.
32 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
TAX CREDIT RECAP SCHEDULE INSTRUCTIONS
FORM IS ON PAGE 5
This form is used by individuals to summarize tax credits that they obtained by visiting our website at tax.wv.gov or by calling the
claim against their personal income tax. In addition to completing Taxpayer Services Division at 1-800-982-8297.
this summary form, each tax credit has a schedule or form that Note: If you are claiming the Schedule E credit(s) or the
is used to determine the amount of credit that can be claimed. Neighborhood Investment Program Credit you are no longer
Both this summary form and the appropriate credit calculation required to enclose the other state(s) return(s) or the NIPA-2
schedule(s) or form(s) must be enclosed with your return in order schedule with your return. You must maintain the other state(s)
to claim a tax credit. Information for these tax credits may be return(s) or NIPA-2 schedule in your files.
SENIOR CITIZENS TAX CREDIT INFORMATION
If you recently received a WV SCTC-A in the mail from the West You must owe and pay a property tax liability on the homestead
Virginia Tax Division for the Homestead Exemption program exemption eligible home (i.e. the assessed value of the eligible
administered at the county level, you may be entitled to claim home must be greater than $20,000 prior to the application of the
a refundable state income tax credit. The credit is based on the homestead exemption) and;
amount of ad valorem property taxes paid (Class II) on the first Your household income must meet the low-income test. Complete
$20,000, or portion thereof, of the taxable assessed value over the Part II of Form SCTC-A to determine your household income for
$20,000 Homestead Exemption. the year.
The refundable income tax credit eligibility is restricted to those If you were NOT required to file a federal tax return, do not include
who participate in the Homestead Exemption Program through the social security benefits when calculating your household income.
County Assessor’s office and meet the following criteria:
INCOME WORKSHEET
A. Wages, salaries, tips received A. __________________________
B. Interest and dividend income B. __________________________
C. Alimony received C. __________________________
D. Taxable pensions and annuities D. __________________________
E. Unemployment compensation E. __________________________
F. Other income (include capital gains, gambling winnings, farm income, etc.) F. __________________________
G. Add lines A through F G. __________________________
H. Adjustments to income (i. e. alimony paid, IRA, etc.) H. __________________________
I. Line G minus line H (calculated Federal Adjusted Gross Income) I. __________________________
Compare the amount of your household income to the maximum income which corresponds to the number of people in your household as
listed in the table on Form WV SCTC-A. If your income is equal to or less than the maximum income, you are eligible to claim the credit.
# OF PEOPLE IN 150% OF POVERTY GUIDELINES # OF PEOPLE IN 150% OF POVERTY GUIDELINES
HOUSEHOLD HOUSEHOLD
1 $20,385 3 $34,545
2 $27,465 4 $41,625
**FOR EACH ADDITIONAL PERSON, ADD $7,080
If you meet all of the required criteria as previously listed, you IF YOU ARE REQUIRED TO FILE A FEDERAL RETURN:
may claim this refundable credit by completing the West Virginia 4. List Allowable Credit amount from Line 2, Part III of Form
income tax return (Form IT-140). SCTC-A on Form IT-140 (pages 1 & 2 or 47 & 48), line 18.
5. Complete your West Virginia return according to the instructions
INSTRUCTIONS given in the SCTC-A.
1. Complete Part I of Form SCTC-A by entering your social 6. Be sure to submit the original Form SCTC-A from the Tax
security number, your spouse’s social security number (if filing Division with your completed West Virginia return (Form IT-
jointly) and the number of people living in your household. If 140). SCTC-A forms created by a tax preparer will be result in
the Prime or Spouse are deceased, please enter the date of death. denial of the credit. No substitute SCTC-A's will be accepted.
Only include the date of death if it is within the current tax year.
2. If you are due a refund and would like it direct deposited, enter IF YOU ARE NOT REQUIRED TO FILE A FEDERAL RETURN:
the banking information. 7. Sign and date the original Form SCTC-A you received from
3. Complete Part II of the SCTC-A. Check YES if you are required the Tax Division and mail it to the address at the bottom of the
to file a federal return or NO if you are not required to file a SCTC instructions.
federal return. Complete the lines under the box you checked to If you later determine that you are required to file an Individual
determine your household income. Income Tax return, form IT-140 MUST be marked and completed
as an amended return. Be sure to enter the amount of Senior Citizen
Tax Credit refund originally received on Line 11 of the IT-140 to
prevent processing delays.
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 33
|
|
2022 TAX RATE SCHEDULES
RATE SCHEDULE I
Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint ), or 5 (Widow[er] with
dependent child) under “FILING STATUS”.
Less than $10,000.........................................................................................................................................................................3% of the taxable income
At least – But less than –
$ 10,000 $25,000 $300.00 plus 4% of excess over $10,000
$25,000 $40,000 $900.00 plus 4.5% of excess over $25,000
$40,000 $60,000 $1,575.00 plus 6% of excess over $40,000
$60,000 $2,775.00 plus 6.5% of excess over $60,000
EXAMPLE
With a taxable income of $117,635
$ 57,635.00 Income in excess of $60,000
x .065 Tax Rate $60,000 and above
$ 3,746.28 Tax on excess of $57,635
+ 2,775.00 Tax on $60,000
$ 6,521.00 Total Tax on $117,635 (Round to nearest whole dollar)
RATE SCHEDULE II
Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”.
Less than $5,000...........................................................................................................................................................................3% of the taxable income
At least – But less than –
$ 5,000 $12,500 $150.00 plus 4% of excess over $5,000
$12,500 $20,000 $450.00 plus 4.5% of excess over $12,500
$20,000 $30,000 $787.50 plus 6% of excess over $20,000
$30,000 $1,387.50 plus 6.5% of excess over $30,000
EXAMPLE
With a taxable income of $118,460
$ 88,460.00 Income in excess of $30,000
x .065 Tax Rate $30,000 and above
$ 5,750.00 Tax on excess of $88,460
+ 1,387.50 Tax on $30,000
$ 7,138.00 Total Tax on $118,460 (Round to nearest whole dollar)
|
|
2022 WEST VIRGINIA TAX TABLE
INSTRUCTIONS:
1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140.
2. Find the West Virginia tax corresponding to your income range.
3. Enter the tax amount on line 8 of Form IT-140.
4. If your filing status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 37.
5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column.
6. If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 37.
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
25 50 1 5,900 6,000 179 12,000 12,100 382 18,100 18,200 626 24,200 24,300 870
50 75 2 6,000 6,100 182 12,100 12,200 386 18,200 18,300 630 24,300 24,400 874
75 100 3 6,100 6,200 185 12,200 12,300 390 18,300 18,400 634 24,400 24,500 878
100 200 5 6,200 6,300 188 12,300 12,400 394 18,400 18,500 638 24,500 24,600 882
200 300 8 6,300 6,400 191 12,400 12,500 398 18,500 18,600 642 24,600 24,700 886
300 400 11 6,400 6,500 194 12,500 12,600 402 18,600 18,700 646 24,700 24,800 890
400 500 14 6,500 6,600 197 12,600 12,700 406 18,700 18,800 650 24,800 24,900 894
500 600 17 6,600 6,700 200 12,700 12,800 410 18,800 18,900 654 24,900 25,000 898
600 700 20 6,700 6,800 203 12,800 12,900 414 18,900 19,000 658 25,000 25,060 901
700 800 23 6,800 6,900 206 12,900 13,000 418 19,000 19,100 662 25,060 25,120 904
800 900 26 6,900 7,000 209 13,000 13,100 422 19,100 19,200 666 25,120 25,180 907
900 1,000 29 7,000 7,100 212 13,100 13,200 426 19,200 19,300 670 25,180 25,240 909
1,000 1,100 32 7,100 7,200 215 13,200 13,300 430 19,300 19,400 674 25,240 25,300 912
1,100 1,200 35 7,200 7,300 218 13,300 13,400 434 19,400 19,500 678 25,300 25,360 915
1,200 1,300 38 7,300 7,400 221 13,400 13,500 438 19,500 19,600 682 25,360 25,420 918
1,300 1,400 41 7,400 7,500 224 13,500 13,600 442 19,600 19,700 686 25,420 25,480 920
1,400 1,500 44 7,500 7,600 227 13,600 13,700 446 19,700 19,800 690 25,480 25,540 923
1,500 1,600 47 7,600 7,700 230 13,700 13,800 450 19,800 19,900 694 25,540 25,600 926
1,600 1,700 50 7,700 7,800 233 13,800 13,900 454 19,900 20,000 698 25,600 25,660 928
1,700 1,800 53 7,800 7,900 236 13,900 14,000 458 20,000 20,100 702 25,660 25,720 931
1,800 1,900 56 7,900 8,000 239 14,000 14,100 462 20,100 20,200 706 25,720 25,780 934
1,900 2,000 59 8,000 8,100 242 14,100 14,200 466 20,200 20,300 710 25,780 25,840 936
2,000 2,100 62 8,100 8,200 245 14,200 14,300 470 20,300 20,400 714 25,840 25,900 939
2,100 2,200 65 8,200 8,300 248 14,300 14,400 474 20,400 20,500 718 25,900 25,960 942
2,200 2,300 68 8,300 8,400 251 14,400 14,500 478 20,500 20,600 722 25,960 26,020 945
2,300 2,400 71 8,400 8,500 254 14,500 14,600 482 20,600 20,700 726 26,020 26,080 947
2,400 2,500 74 8,500 8,600 257 14,600 14,700 486 20,700 20,800 730 26,080 26,140 950
2,500 2,600 77 8,600 8,700 260 14,700 14,800 490 20,800 20,900 734 26,140 26,200 953
2,600 2,700 80 8,700 8,800 263 14,800 14,900 494 20,900 21,000 738 26,200 26,260 955
2,700 2,800 83 8,800 8,900 266 14,900 15,000 498 21,000 21,100 742 26,260 26,320 958
2,800 2,900 86 8,900 9,000 269 15,000 15,100 502 21,100 21,200 746 26,320 26,380 961
2,900 3,000 89 9,000 9,100 272 15,100 15,200 506 21,200 21,300 750 26,380 26,440 963
3,000 3,100 92 9,100 9,200 275 15,200 15,300 510 21,300 21,400 754 26,440 26,500 966
3,100 3,200 95 9,200 9,300 278 15,300 15,400 514 21,400 21,500 758 26,500 26,560 969
3,200 3,300 98 9,300 9,400 281 15,400 15,500 518 21,500 21,600 762 26,560 26,620 972
3,300 3,400 101 9,400 9,500 284 15,500 15,600 522 21,600 21,700 766 26,620 26,680 974
3,400 3,500 104 9,500 9,600 287 15,600 15,700 526 21,700 21,800 770 26,680 26,740 977
3,500 3,600 107 9,600 9,700 290 15,700 15,800 530 21,800 21,900 774 26,740 26,800 980
3,600 3,700 110 9,700 9,800 293 15,800 15,900 534 21,900 22,000 778 26,800 26,860 982
3,700 3,800 113 9,800 9,900 296 15,900 16,000 538 22,000 22,100 782 26,860 26,920 985
3,800 3,900 116 9,900 10,000 299 16,000 16,100 542 22,100 22,200 786 26,920 26,980 988
3,900 4,000 119 10,000 10,100 302 16,100 16,200 546 22,200 22,300 790 26,980 27,040 990
4,000 4,100 122 10,100 10,200 306 16,200 16,300 550 22,300 22,400 794 27,040 27,100 993
4,100 4,200 125 10,200 10,300 310 16,300 16,400 554 22,400 22,500 798 27,100 27,160 996
4,200 4,300 128 10,300 10,400 314 16,400 16,500 558 22,500 22,600 802 27,160 27,220 999
4,300 4,400 131 10,400 10,500 318 16,500 16,600 562 22,600 22,700 806 27,220 27,280 1,001
4,400 4,500 134 10,500 10,600 322 16,600 16,700 566 22,700 22,800 810 27,280 27,340 1,004
4,500 4,600 137 10,600 10,700 326 16,700 16,800 570 22,800 22,900 814 27,340 27,400 1,007
4,600 4,700 140 10,700 10,800 330 16,800 16,900 574 22,900 23,000 818 27,400 27,460 1,009
4,700 4,800 143 10,800 10,900 334 16,900 17,000 578 23,000 23,100 822 27,460 27,520 1,012
4,800 4,900 146 10,900 11,000 338 17,000 17,100 582 23,100 23,200 826 27,520 27,580 1,015
4,900 5,000 149 11,000 11,100 342 17,100 17,200 586 23,200 23,300 830 27,580 27,640 1,017
5,000 5,100 152 11,100 11,200 346 17,200 17,300 590 23,300 23,400 834 27,640 27,700 1,020
5,100 5,200 155 11,200 11,300 350 17,300 17,400 594 23,400 23,500 838 27,700 27,760 1,023
5,200 5,300 158 11,300 11,400 354 17,400 17,500 598 23,500 23,600 842 27,760 27,820 1,026
5,300 5,400 161 11,400 11,500 358 17,500 17,600 602 23,600 23,700 846 27,820 27,880 1,028
5,400 5,500 164 11,500 11,600 362 17,600 17,700 606 23,700 23,800 850 27,880 27,940 1,031
5,500 5,600 167 11,600 11,700 366 17,700 17,800 610 23,800 23,900 854 27,940 28,000 1,034
5,600 5,700 170 11,700 11,800 370 17,800 17,900 614 23,900 24,000 858 28,000 28,060 1,036
5,700 5,800 173 11,800 11,900 374 17,900 18,000 618 24,000 24,100 862 28,060 28,120 1,039
5,800 5,900 176 11,900 12,000 378 18,000 18,100 622 24,100 24,200 866 28,120 28,180 1,042
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 35
|
|
2022 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
28,180 28,240 1,044 32,380 32,440 1,233 36,580 36,640 1,422 40,650 40,700 1,616 44,150 44,200 1,826
28,240 28,300 1,047 32,440 32,500 1,236 36,640 36,700 1,425 40,700 40,750 1,619 44,200 44,250 1,829
28,300 28,360 1,050 32,500 32,560 1,239 36,700 36,760 1,428 40,750 40,800 1,622 44,250 44,300 1,832
28,360 28,420 1,053 32,560 32,620 1,242 36,760 36,820 1,431 40,800 40,850 1,625 44,300 44,350 1,835
28,420 28,480 1,055 32,620 32,680 1,244 36,820 36,880 1,433 40,850 40,900 1,628 44,350 44,400 1,838
28,480 28,540 1,058 32,680 32,740 1,247 36,880 36,940 1,436 40,900 40,950 1,631 44,400 44,450 1,841
28,540 28,600 1,061 32,740 32,800 1,250 36,940 37,000 1,439 40,950 41,000 1,634 44,450 44,500 1,844
28,600 28,660 1,063 32,800 32,860 1,252 37,000 37,060 1,441 41,000 41,050 1,637 44,500 44,550 1,847
28,660 28,720 1,066 32,860 32,920 1,255 37,060 37,120 1,444 41,050 41,100 1,640 44,550 44,600 1,850
28,720 28,780 1,069 32,920 32,980 1,258 37,120 37,180 1,447 41,100 41,150 1,643 44,600 44,650 1,853
28,780 28,840 1,071 32,980 33,040 1,260 37,180 37,240 1,449 41,150 41,200 1,646 44,650 44,700 1,856
28,840 28,900 1,074 33,040 33,100 1,263 37,240 37,300 1,452 41,200 41,250 1,649 44,700 44,750 1,859
28,900 28,960 1,077 33,100 33,160 1,266 37,300 37,360 1,455 41,250 41,300 1,652 44,750 44,800 1,862
28,960 29,020 1,080 33,160 33,220 1,269 37,360 37,420 1,458 41,300 41,350 1,655 44,800 44,850 1,865
29,020 29,080 1,082 33,220 33,280 1,271 37,420 37,480 1,460 41,350 41,400 1,658 44,850 44,900 1,868
29,080 29,140 1,085 33,280 33,340 1,274 37,480 37,540 1,463 41,400 41,450 1,661 44,900 44,950 1,871
29,140 29,200 1,088 33,340 33,400 1,277 37,540 37,600 1,466 41,450 41,500 1,664 44,950 45,000 1,874
29,200 29,260 1,090 33,400 33,460 1,279 37,600 37,660 1,468 41,500 41,550 1,667 45,000 45,050 1,877
29,260 29,320 1,093 33,460 33,520 1,282 37,660 37,720 1,471 41,550 41,600 1,670 45,050 45,100 1,880
29,320 29,380 1,096 33,520 33,580 1,285 37,720 37,780 1,474 41,600 41,650 1,673 45,100 45,150 1,883
29,380 29,440 1,098 33,580 33,640 1,287 37,780 37,840 1,476 41,650 41,700 1,676 45,150 45,200 1,886
29,440 29,500 1,101 33,640 33,700 1,290 37,840 37,900 1,479 41,700 41,750 1,679 45,200 45,250 1,889
29,500 29,560 1,104 33,700 33,760 1,293 37,900 37,960 1,482 41,750 41,800 1,682 45,250 45,300 1,892
29,560 29,620 1,107 33,760 33,820 1,296 37,960 38,020 1,485 41,800 41,850 1,685 45,300 45,350 1,895
29,620 29,680 1,109 33,820 33,880 1,298 38,020 38,080 1,487 41,850 41,900 1,688 45,350 45,400 1,898
29,680 29,740 1,112 33,880 33,940 1,301 38,080 38,140 1,490 41,900 41,950 1,691 45,400 45,450 1,901
29,740 29,800 1,115 33,940 34,000 1,304 38,140 38,200 1,493 41,950 42,000 1,694 45,450 45,500 1,904
29,800 29,860 1,117 34,000 34,060 1,306 38,200 38,260 1,495 42,000 42,050 1,697 45,500 45,550 1,907
29,860 29,920 1,120 34,060 34,120 1,309 38,260 38,320 1,498 42,050 42,100 1,700 45,550 45,600 1,910
29,920 29,980 1,123 34,120 34,180 1,312 38,320 38,380 1,501 42,100 42,150 1,703 45,600 45,650 1,913
29,980 30,040 1,125 34,180 34,240 1,314 38,380 38,440 1,503 42,150 42,200 1,706 45,650 45,700 1,916
30,040 30,100 1,128 34,240 34,300 1,317 38,440 38,500 1,506 42,200 42,250 1,709 45,700 45,750 1,919
30,100 30,160 1,131 34,300 34,360 1,320 38,500 38,560 1,509 42,250 42,300 1,712 45,750 45,800 1,922
30,160 30,220 1,134 34,360 34,420 1,323 38,560 38,620 1,512 42,300 42,350 1,715 45,800 45,850 1,925
30,220 30,280 1,136 34,420 34,480 1,325 38,620 38,680 1,514 42,350 42,400 1,718 45,850 45,900 1,928
30,280 30,340 1,139 34,480 34,540 1,328 38,680 38,740 1,517 42,400 42,450 1,721 45,900 45,950 1,931
30,340 30,400 1,142 34,540 34,600 1,331 38,740 38,800 1,520 42,450 42,500 1,724 45,950 46,000 1,934
30,400 30,460 1,144 34,600 34,660 1,333 38,800 38,860 1,522 42,500 42,550 1,727 46,000 46,050 1,937
30,460 30,520 1,147 34,660 34,720 1,336 38,860 38,920 1,525 42,550 42,600 1,730 46,050 46,100 1,940
30,520 30,580 1,150 34,720 34,780 1,339 38,920 38,980 1,528 42,600 42,650 1,733 46,100 46,150 1,943
30,580 30,640 1,152 34,780 34,840 1,341 38,980 39,040 1,530 42,650 42,700 1,736 46,150 46,200 1,946
30,640 30,700 1,155 34,840 34,900 1,344 39,040 39,100 1,533 42,700 42,750 1,739 46,200 46,250 1,949
30,700 30,760 1,158 34,900 34,960 1,347 39,100 39,160 1,536 42,750 42,800 1,742 46,250 46,300 1,952
30,760 30,820 1,161 34,960 35,020 1,350 39,160 39,220 1,539 42,800 42,850 1,745 46,300 46,350 1,955
30,820 30,880 1,163 35,020 35,080 1,352 39,220 39,280 1,541 42,850 42,900 1,748 46,350 46,400 1,958
30,880 30,940 1,166 35,080 35,140 1,355 39,280 39,340 1,544 42,900 42,950 1,751 46,400 46,450 1,961
30,940 31,000 1,169 35,140 35,200 1,358 39,340 39,400 1,547 42,950 43,000 1,754 46,450 46,500 1,964
31,000 31,060 1,171 35,200 35,260 1,360 39,400 39,460 1,549 43,000 43,050 1,757 46,500 46,550 1,967
31,060 31,120 1,174 35,260 35,320 1,363 39,460 39,520 1,552 43,050 43,100 1,760 46,550 46,600 1,970
31,120 31,180 1,177 35,320 35,380 1,366 39,520 39,580 1,555 43,100 43,150 1,763 46,600 46,650 1,973
31,180 31,240 1,179 35,380 35,440 1,368 39,580 39,640 1,557 43,150 43,200 1,766 46,650 46,700 1,976
31,240 31,300 1,182 35,440 35,500 1,371 39,640 39,700 1,560 43,200 43,250 1,769 46,700 46,750 1,979
31,300 31,360 1,185 35,500 35,560 1,374 39,700 39,760 1,563 43,250 43,300 1,772 46,750 46,800 1,982
31,360 31,420 1,188 35,560 35,620 1,377 39,760 39,820 1,566 43,300 43,350 1,775 46,800 46,850 1,985
31,420 31,480 1,190 35,620 35,680 1,379 39,820 39,880 1,568 43,350 43,400 1,778 46,850 46,900 1,988
31,480 31,540 1,193 35,680 35,740 1,382 39,880 39,940 1,571 43,400 43,450 1,781 46,900 46,950 1,991
31,540 31,600 1,196 35,740 35,800 1,385 39,940 40,000 1,574 43,450 43,500 1,784 46,950 47,000 1,994
31,600 31,660 1,198 35,800 35,860 1,387 40,000 40,050 1,577 43,500 43,550 1,787 47,000 47,050 1,997
31,660 31,720 1,201 35,860 35,920 1,390 40,050 40,100 1,580 43,550 43,600 1,790 47,050 47,100 2,000
31,720 31,780 1,204 35,920 35,980 1,393 40,100 40,150 1,583 43,600 43,650 1,793 47,100 47,150 2,003
31,780 31,840 1,206 35,980 36,040 1,395 40,150 40,200 1,586 43,650 43,700 1,796 47,150 47,200 2,006
31,840 31,900 1,209 36,040 36,100 1,398 40,200 40,250 1,589 43,700 43,750 1,799 47,200 47,250 2,009
31,900 31,960 1,212 36,100 36,160 1,401 40,250 40,300 1,592 43,750 43,800 1,802 47,250 47,300 2,012
31,960 32,020 1,215 36,160 36,220 1,404 40,300 40,350 1,595 43,800 43,850 1,805 47,300 47,350 2,015
32,020 32,080 1,217 36,220 36,280 1,406 40,350 40,400 1,598 43,850 43,900 1,808 47,350 47,400 2,018
32,080 32,140 1,220 36,280 36,340 1,409 40,400 40,450 1,601 43,900 43,950 1,811 47,400 47,450 2,021
32,140 32,200 1,223 36,340 36,400 1,412 40,450 40,500 1,604 43,950 44,000 1,814 47,450 47,500 2,024
32,200 32,260 1,225 36,400 36,460 1,414 40,500 40,550 1,607 44,000 44,050 1,817 47,500 47,550 2,027
32,260 32,320 1,228 36,460 36,520 1,417 40,550 40,600 1,610 44,050 44,100 1,820 47,550 47,600 2,030
32,320 32,380 1,231 36,520 36,580 1,420 40,600 40,650 1,613 44,100 44,150 1,823 47,600 47,650 2,033
36 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
2022 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
47,650 47,700 2,036 51,150 51,200 2,246 54,650 54,700 2,456 58,150 58,200 2,666 61,650 61,700 2,884
47,700 47,750 2,039 51,200 51,250 2,249 54,700 54,750 2,459 58,200 58,250 2,669 61,700 61,750 2,887
47,750 47,800 2,042 51,250 51,300 2,252 54,750 54,800 2,462 58,250 58,300 2,672 61,750 61,800 2,890
47,800 47,850 2,045 51,300 51,350 2,255 54,800 54,850 2,465 58,300 58,350 2,675 61,800 61,850 2,894
47,850 47,900 2,048 51,350 51,400 2,258 54,850 54,900 2,468 58,350 58,400 2,678 61,850 61,900 2,897
47,900 47,950 2,051 51,400 51,450 2,261 54,900 54,950 2,471 58,400 58,450 2,681 61,900 61,950 2,900
47,950 48,000 2,054 51,450 51,500 2,264 54,950 55,000 2,474 58,450 58,500 2,684 61,950 62,000 2,903
48,000 48,050 2,057 51,500 51,550 2,267 55,000 55,050 2,477 58,500 58,550 2,687 62,000 62,050 2,907
48,050 48,100 2,060 51,550 51,600 2,270 55,050 55,100 2,480 58,550 58,600 2,690 62,050 62,100 2,910
48,100 48,150 2,063 51,600 51,650 2,273 55,100 55,150 2,483 58,600 58,650 2,693 62,100 62,150 2,913
48,150 48,200 2,066 51,650 51,700 2,276 55,150 55,200 2,486 58,650 58,700 2,696 62,150 62,200 2,916
48,200 48,250 2,069 51,700 51,750 2,279 55,200 55,250 2,489 58,700 58,750 2,699 62,200 62,250 2,920
48,250 48,300 2,072 51,750 51,800 2,282 55,250 55,300 2,492 58,750 58,800 2,702 62,250 62,300 2,923
48,300 48,350 2,075 51,800 51,850 2,285 55,300 55,350 2,495 58,800 58,850 2,705 62,300 62,350 2,926
48,350 48,400 2,078 51,850 51,900 2,288 55,350 55,400 2,498 58,850 58,900 2,708 62,350 62,400 2,929
48,400 48,450 2,081 51,900 51,950 2,291 55,400 55,450 2,501 58,900 58,950 2,711 62,400 62,450 2,933
48,450 48,500 2,084 51,950 52,000 2,294 55,450 55,500 2,504 58,950 59,000 2,714 62,450 62,500 2,936
48,500 48,550 2,087 52,000 52,050 2,297 55,500 55,550 2,507 59,000 59,050 2,717 62,500 62,550 2,939
48,550 48,600 2,090 52,050 52,100 2,300 55,550 55,600 2,510 59,050 59,100 2,720 62,550 62,600 2,942
48,600 48,650 2,093 52,100 52,150 2,303 55,600 55,650 2,513 59,100 59,150 2,723 62,600 62,650 2,946
48,650 48,700 2,096 52,150 52,200 2,306 55,650 55,700 2,516 59,150 59,200 2,726 62,650 62,700 2,949
48,700 48,750 2,099 52,200 52,250 2,309 55,700 55,750 2,519 59,200 59,250 2,729 62,700 62,750 2,952
48,750 48,800 2,102 52,250 52,300 2,312 55,750 55,800 2,522 59,250 59,300 2,732 62,750 62,800 2,955
48,800 48,850 2,105 52,300 52,350 2,315 55,800 55,850 2,525 59,300 59,350 2,735 62,800 62,850 2,959
48,850 48,900 2,108 52,350 52,400 2,318 55,850 55,900 2,528 59,350 59,400 2,738 62,850 62,900 2,962
48,900 48,950 2,111 52,400 52,450 2,321 55,900 55,950 2,531 59,400 59,450 2,741 62,900 62,950 2,965
48,950 49,000 2,114 52,450 52,500 2,324 55,950 56,000 2,534 59,450 59,500 2,744 62,950 63,000 2,968
49,000 49,050 2,117 52,500 52,550 2,327 56,000 56,050 2,537 59,500 59,550 2,747 63,000 63,050 2,972
49,050 49,100 2,120 52,550 52,600 2,330 56,050 56,100 2,540 59,550 59,600 2,750 63,050 63,100 2,975
49,100 49,150 2,123 52,600 52,650 2,333 56,100 56,150 2,543 59,600 59,650 2,753 63,100 63,150 2,978
49,150 49,200 2,126 52,650 52,700 2,336 56,150 56,200 2,546 59,650 59,700 2,756 63,150 63,200 2,981
49,200 49,250 2,129 52,700 52,750 2,339 56,200 56,250 2,549 59,700 59,750 2,759 63,200 63,250 2,985
49,250 49,300 2,132 52,750 52,800 2,342 56,250 56,300 2,552 59,750 59,800 2,762 63,250 63,300 2,988
49,300 49,350 2,135 52,800 52,850 2,345 56,300 56,350 2,555 59,800 59,850 2,765 63,300 63,350 2,991
49,350 49,400 2,138 52,850 52,900 2,348 56,350 56,400 2,558 59,850 59,900 2,768 63,350 63,400 2,994
49,400 49,450 2,141 52,900 52,950 2,351 56,400 56,450 2,561 59,900 59,950 2,771 63,400 63,450 2,998
49,450 49,500 2,144 52,950 53,000 2,354 56,450 56,500 2,564 59,950 60,000 2,774 63,450 63,500 3,001
49,500 49,550 2,147 53,000 53,050 2,357 56,500 56,550 2,567 60,000 60,050 2,777 63,500 63,550 3,004
49,550 49,600 2,150 53,050 53,100 2,360 56,550 56,600 2,570 60,050 60,100 2,780 63,550 63,600 3,007
49,600 49,650 2,153 53,100 53,150 2,363 56,600 56,650 2,573 60,100 60,150 2,783 63,600 63,650 3,011
49,650 49,700 2,156 53,150 53,200 2,366 56,650 56,700 2,576 60,150 60,200 2,786 63,650 63,700 3,014
49,700 49,750 2,159 53,200 53,250 2,369 56,700 56,750 2,579 60,200 60,250 2,790 63,700 63,750 3,017
49,750 49,800 2,162 53,250 53,300 2,372 56,750 56,800 2,582 60,250 60,300 2,793 63,750 63,800 3,020
49,800 49,850 2,165 53,300 53,350 2,375 56,800 56,850 2,585 60,300 60,350 2,796 63,800 63,850 3,024
49,850 49,900 2,168 53,350 53,400 2,378 56,850 56,900 2,588 60,350 60,400 2,799 63,850 63,900 3,027
49,900 49,950 2,171 53,400 53,450 2,381 56,900 56,950 2,591 60,400 60,450 2,803 63,900 63,950 3,030
49,950 50,000 2,174 53,450 53,500 2,384 56,950 57,000 2,594 60,450 60,500 2,806 63,950 64,000 3,033
50,000 50,050 2,177 53,500 53,550 2,387 57,000 57,050 2,597 60,500 60,550 2,809 64,000 64,050 3,037
50,050 50,100 2,180 53,550 53,600 2,390 57,050 57,100 2,600 60,550 60,600 2,812 64,050 64,100 3,040
50,100 50,150 2,183 53,600 53,650 2,393 57,100 57,150 2,603 60,600 60,650 2,816 64,100 64,150 3,043
50,150 50,200 2,186 53,650 53,700 2,396 57,150 57,200 2,606 60,650 60,700 2,819 64,150 64,200 3,046
50,200 50,250 2,189 53,700 53,750 2,399 57,200 57,250 2,609 60,700 60,750 2,822 64,200 64,250 3,050
50,250 50,300 2,192 53,750 53,800 2,402 57,250 57,300 2,612 60,750 60,800 2,825 64,250 64,300 3,053
50,300 50,350 2,195 53,800 53,850 2,405 57,300 57,350 2,615 60,800 60,850 2,829 64,300 64,350 3,056
50,350 50,400 2,198 53,850 53,900 2,408 57,350 57,400 2,618 60,850 60,900 2,832 64,350 64,400 3,059
50,400 50,450 2,201 53,900 53,950 2,411 57,400 57,450 2,621 60,900 60,950 2,835 64,400 64,450 3,063
50,450 50,500 2,204 53,950 54,000 2,414 57,450 57,500 2,624 60,950 61,000 2,838 64,450 64,500 3,066
50,500 50,550 2,207 54,000 54,050 2,417 57,500 57,550 2,627 61,000 61,050 2,842 64,500 64,550 3,069
50,550 50,600 2,210 54,050 54,100 2,420 57,550 57,600 2,630 61,050 61,100 2,845 64,550 64,600 3,072
50,600 50,650 2,213 54,100 54,150 2,423 57,600 57,650 2,633 61,100 61,150 2,848 64,600 64,650 3,076
50,650 50,700 2,216 54,150 54,200 2,426 57,650 57,700 2,636 61,150 61,200 2,851 64,650 64,700 3,079
50,700 50,750 2,219 54,200 54,250 2,429 57,700 57,750 2,639 61,200 61,250 2,855 64,700 64,750 3,082
50,750 50,800 2,222 54,250 54,300 2,432 57,750 57,800 2,642 61,250 61,300 2,858 64,750 64,800 3,085
50,800 50,850 2,225 54,300 54,350 2,435 57,800 57,850 2,645 61,300 61,350 2,861 64,800 64,850 3,089
50,850 50,900 2,228 54,350 54,400 2,438 57,850 57,900 2,648 61,350 61,400 2,864 64,850 64,900 3,092
50,900 50,950 2,231 54,400 54,450 2,441 57,900 57,950 2,651 61,400 61,450 2,868 64,900 64,950 3,095
50,950 51,000 2,234 54,450 54,500 2,444 57,950 58,000 2,654 61,450 61,500 2,871 64,950 65,000 3,098
51,000 51,050 2,237 54,500 54,550 2,447 58,000 58,050 2,657 61,500 61,550 2,874 65,000 65,050 3,102
51,050 51,100 2,240 54,550 54,600 2,450 58,050 58,100 2,660 61,550 61,600 2,877 65,050 65,100 3,105
51,100 51,150 2,243 54,600 54,650 2,453 58,100 58,150 2,663 61,600 61,650 2,881 65,100 65,150 3,108
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 37
|
|
2022 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
65,150 65,200 3,111 68,650 68,700 3,339 72,150 72,200 3,566 75,650 75,700 3,794 79,150 79,200 4,021
65,200 65,250 3,115 68,700 68,750 3,342 72,200 72,250 3,570 75,700 75,750 3,797 79,200 79,250 4,025
65,250 65,300 3,118 68,750 68,800 3,345 72,250 72,300 3,573 75,750 75,800 3,800 79,250 79,300 4,028
65,300 65,350 3,121 68,800 68,850 3,349 72,300 72,350 3,576 75,800 75,850 3,804 79,300 79,350 4,031
65,350 65,400 3,124 68,850 68,900 3,352 72,350 72,400 3,579 75,850 75,900 3,807 79,350 79,400 4,034
65,400 65,450 3,128 68,900 68,950 3,355 72,400 72,450 3,583 75,900 75,950 3,810 79,400 79,450 4,038
65,450 65,500 3,131 68,950 69,000 3,358 72,450 72,500 3,586 75,950 76,000 3,813 79,450 79,500 4,041
65,500 65,550 3,134 69,000 69,050 3,362 72,500 72,550 3,589 76,000 76,050 3,817 79,500 79,550 4,044
65,550 65,600 3,137 69,050 69,100 3,365 72,550 72,600 3,592 76,050 76,100 3,820 79,550 79,600 4,047
65,600 65,650 3,141 69,100 69,150 3,368 72,600 72,650 3,596 76,100 76,150 3,823 79,600 79,650 4,051
65,650 65,700 3,144 69,150 69,200 3,371 72,650 72,700 3,599 76,150 76,200 3,826 79,650 79,700 4,054
65,700 65,750 3,147 69,200 69,250 3,375 72,700 72,750 3,602 76,200 76,250 3,830 79,700 79,750 4,057
65,750 65,800 3,150 69,250 69,300 3,378 72,750 72,800 3,605 76,250 76,300 3,833 79,750 79,800 4,060
65,800 65,850 3,154 69,300 69,350 3,381 72,800 72,850 3,609 76,300 76,350 3,836 79,800 79,850 4,064
65,850 65,900 3,157 69,350 69,400 3,384 72,850 72,900 3,612 76,350 76,400 3,839 79,850 79,900 4,067
65,900 65,950 3,160 69,400 69,450 3,388 72,900 72,950 3,615 76,400 76,450 3,843 79,900 79,950 4,070
65,950 66,000 3,163 69,450 69,500 3,391 72,950 73,000 3,618 76,450 76,500 3,846 79,950 80,000 4,073
66,000 66,050 3,167 69,500 69,550 3,394 73,000 73,050 3,622 76,500 76,550 3,849 80,000 80,050 4,077
66,050 66,100 3,170 69,550 69,600 3,397 73,050 73,100 3,625 76,550 76,600 3,852 80,050 80,100 4,080
66,100 66,150 3,173 69,600 69,650 3,401 73,100 73,150 3,628 76,600 76,650 3,856 80,100 80,150 4,083
66,150 66,200 3,176 69,650 69,700 3,404 73,150 73,200 3,631 76,650 76,700 3,859 80,150 80,200 4,086
66,200 66,250 3,180 69,700 69,750 3,407 73,200 73,250 3,635 76,700 76,750 3,862 80,200 80,250 4,090
66,250 66,300 3,183 69,750 69,800 3,410 73,250 73,300 3,638 76,750 76,800 3,865 80,250 80,300 4,093
66,300 66,350 3,186 69,800 69,850 3,414 73,300 73,350 3,641 76,800 76,850 3,869 80,300 80,350 4,096
66,350 66,400 3,189 69,850 69,900 3,417 73,350 73,400 3,644 76,850 76,900 3,872 80,350 80,400 4,099
66,400 66,450 3,193 69,900 69,950 3,420 73,400 73,450 3,648 76,900 76,950 3,875 80,400 80,450 4,103
66,450 66,500 3,196 69,950 70,000 3,423 73,450 73,500 3,651 76,950 77,000 3,878 80,450 80,500 4,106
66,500 66,550 3,199 70,000 70,050 3,427 73,500 73,550 3,654 77,000 77,050 3,882 80,500 80,550 4,109
66,550 66,600 3,202 70,050 70,100 3,430 73,550 73,600 3,657 77,050 77,100 3,885 80,550 80,600 4,112
66,600 66,650 3,206 70,100 70,150 3,433 73,600 73,650 3,661 77,100 77,150 3,888 80,600 80,650 4,116
66,650 66,700 3,209 70,150 70,200 3,436 73,650 73,700 3,664 77,150 77,200 3,891 80,650 80,700 4,119
66,700 66,750 3,212 70,200 70,250 3,440 73,700 73,750 3,667 77,200 77,250 3,895 80,700 80,750 4,122
66,750 66,800 3,215 70,250 70,300 3,443 73,750 73,800 3,670 77,250 77,300 3,898 80,750 80,800 4,125
66,800 66,850 3,219 70,300 70,350 3,446 73,800 73,850 3,674 77,300 77,350 3,901 80,800 80,850 4,129
66,850 66,900 3,222 70,350 70,400 3,449 73,850 73,900 3,677 77,350 77,400 3,904 80,850 80,900 4,132
66,900 66,950 3,225 70,400 70,450 3,453 73,900 73,950 3,680 77,400 77,450 3,908 80,900 80,950 4,135
66,950 67,000 3,228 70,450 70,500 3,456 73,950 74,000 3,683 77,450 77,500 3,911 80,950 81,000 4,138
67,000 67,050 3,232 70,500 70,550 3,459 74,000 74,050 3,687 77,500 77,550 3,914 81,000 81,050 4,142
67,050 67,100 3,235 70,550 70,600 3,462 74,050 74,100 3,690 77,550 77,600 3,917 81,050 81,100 4,145
67,100 67,150 3,238 70,600 70,650 3,466 74,100 74,150 3,693 77,600 77,650 3,921 81,100 81,150 4,148
67,150 67,200 3,241 70,650 70,700 3,469 74,150 74,200 3,696 77,650 77,700 3,924 81,150 81,200 4,151
67,200 67,250 3,245 70,700 70,750 3,472 74,200 74,250 3,700 77,700 77,750 3,927 81,200 81,250 4,155
67,250 67,300 3,248 70,750 70,800 3,475 74,250 74,300 3,703 77,750 77,800 3,930 81,250 81,300 4,158
67,300 67,350 3,251 70,800 70,850 3,479 74,300 74,350 3,706 77,800 77,850 3,934 81,300 81,350 4,161
67,350 67,400 3,254 70,850 70,900 3,482 74,350 74,400 3,709 77,850 77,900 3,937 81,350 81,400 4,164
67,400 67,450 3,258 70,900 70,950 3,485 74,400 74,450 3,713 77,900 77,950 3,940 81,400 81,450 4,168
67,450 67,500 3,261 70,950 71,000 3,488 74,450 74,500 3,716 77,950 78,000 3,943 81,450 81,500 4,171
67,500 67,550 3,264 71,000 71,050 3,492 74,500 74,550 3,719 78,000 78,050 3,947 81,500 81,550 4,174
67,550 67,600 3,267 71,050 71,100 3,495 74,550 74,600 3,722 78,050 78,100 3,950 81,550 81,600 4,177
67,600 67,650 3,271 71,100 71,150 3,498 74,600 74,650 3,726 78,100 78,150 3,953 81,600 81,650 4,181
67,650 67,700 3,274 71,150 71,200 3,501 74,650 74,700 3,729 78,150 78,200 3,956 81,650 81,700 4,184
67,700 67,750 3,277 71,200 71,250 3,505 74,700 74,750 3,732 78,200 78,250 3,960 81,700 81,750 4,187
67,750 67,800 3,280 71,250 71,300 3,508 74,750 74,800 3,735 78,250 78,300 3,963 81,750 81,800 4,190
67,800 67,850 3,284 71,300 71,350 3,511 74,800 74,850 3,739 78,300 78,350 3,966 81,800 81,850 4,194
67,850 67,900 3,287 71,350 71,400 3,514 74,850 74,900 3,742 78,350 78,400 3,969 81,850 81,900 4,197
67,900 67,950 3,290 71,400 71,450 3,518 74,900 74,950 3,745 78,400 78,450 3,973 81,900 81,950 4,200
67,950 68,000 3,293 71,450 71,500 3,521 74,950 75,000 3,748 78,450 78,500 3,976 81,950 82,000 4,203
68,000 68,050 3,297 71,500 71,550 3,524 75,000 75,050 3,752 78,500 78,550 3,979 82,000 82,050 4,207
68,050 68,100 3,300 71,550 71,600 3,527 75,050 75,100 3,755 78,550 78,600 3,982 82,050 82,100 4,210
68,100 68,150 3,303 71,600 71,650 3,531 75,100 75,150 3,758 78,600 78,650 3,986 82,100 82,150 4,213
68,150 68,200 3,306 71,650 71,700 3,534 75,150 75,200 3,761 78,650 78,700 3,989 82,150 82,200 4,216
68,200 68,250 3,310 71,700 71,750 3,537 75,200 75,250 3,765 78,700 78,750 3,992 82,200 82,250 4,220
68,250 68,300 3,313 71,750 71,800 3,540 75,250 75,300 3,768 78,750 78,800 3,995 82,250 82,300 4,223
68,300 68,350 3,316 71,800 71,850 3,544 75,300 75,350 3,771 78,800 78,850 3,999 82,300 82,350 4,226
68,350 68,400 3,319 71,850 71,900 3,547 75,350 75,400 3,774 78,850 78,900 4,002 82,350 82,400 4,229
68,400 68,450 3,323 71,900 71,950 3,550 75,400 75,450 3,778 78,900 78,950 4,005 82,400 82,450 4,233
68,450 68,500 3,326 71,950 72,000 3,553 75,450 75,500 3,781 78,950 79,000 4,008 82,450 82,500 4,236
68,500 68,550 3,329 72,000 72,050 3,557 75,500 75,550 3,784 79,000 79,050 4,012 82,500 82,550 4,239
68,550 68,600 3,332 72,050 72,100 3,560 75,550 75,600 3,787 79,050 79,100 4,015 82,550 82,600 4,242
68,600 68,650 3,336 72,100 72,150 3,563 75,600 75,650 3,791 79,100 79,150 4,018 82,600 82,650 4,246
38 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
2022 WEST VIRGINIA TAX TABLE
If your taxable net If your taxable net If your taxable net If your taxable net If your taxable net
income is… income is… income is… income is… income is. . .
At But Your At But Your At But Your At But Your At But Your
Least Less WV Least Less WV Least Less WV Least Less WV Least Less WV
Than Tax is… Than Tax is… Than Tax is… Than Tax is… Than Tax is…
82,650 82,700 4,249 86,150 86,200 4,476 89,650 89,700 4,704 93,150 93,200 4,931 96,650 96,700 5,159
82,700 82,750 4,252 86,200 86,250 4,480 89,700 89,750 4,707 93,200 93,250 4,935 96,700 96,750 5,162
82,750 82,800 4,255 86,250 86,300 4,483 89,750 89,800 4,710 93,250 93,300 4,938 96,750 96,800 5,165
82,800 82,850 4,259 86,300 86,350 4,486 89,800 89,850 4,714 93,300 93,350 4,941 96,800 96,850 5,169
82,850 82,900 4,262 86,350 86,400 4,489 89,850 89,900 4,717 93,350 93,400 4,944 96,850 96,900 5,172
82,900 82,950 4,265 86,400 86,450 4,493 89,900 89,950 4,720 93,400 93,450 4,948 96,900 96,950 5,175
82,950 83,000 4,268 86,450 86,500 4,496 89,950 90,000 4,723 93,450 93,500 4,951 96,950 97,000 5,178
83,000 83,050 4,272 86,500 86,550 4,499 90,000 90,050 4,727 93,500 93,550 4,954 97,000 97,050 5,182
83,050 83,100 4,275 86,550 86,600 4,502 90,050 90,100 4,730 93,550 93,600 4,957 97,050 97,100 5,185
83,100 83,150 4,278 86,600 86,650 4,506 90,100 90,150 4,733 93,600 93,650 4,961 97,100 97,150 5,188
83,150 83,200 4,281 86,650 86,700 4,509 90,150 90,200 4,736 93,650 93,700 4,964 97,150 97,200 5,191
83,200 83,250 4,285 86,700 86,750 4,512 90,200 90,250 4,740 93,700 93,750 4,967 97,200 97,250 5,195
83,250 83,300 4,288 86,750 86,800 4,515 90,250 90,300 4,743 93,750 93,800 4,970 97,250 97,300 5,198
83,300 83,350 4,291 86,800 86,850 4,519 90,300 90,350 4,746 93,800 93,850 4,974 97,300 97,350 5,201
83,350 83,400 4,294 86,850 86,900 4,522 90,350 90,400 4,749 93,850 93,900 4,977 97,350 97,400 5,204
83,400 83,450 4,298 86,900 86,950 4,525 90,400 90,450 4,753 93,900 93,950 4,980 97,400 97,450 5,208
83,450 83,500 4,301 86,950 87,000 4,528 90,450 90,500 4,756 93,950 94,000 4,983 97,450 97,500 5,211
83,500 83,550 4,304 87,000 87,050 4,532 90,500 90,550 4,759 94,000 94,050 4,987 97,500 97,550 5,214
83,550 83,600 4,307 87,050 87,100 4,535 90,550 90,600 4,762 94,050 94,100 4,990 97,550 97,600 5,217
83,600 83,650 4,311 87,100 87,150 4,538 90,600 90,650 4,766 94,100 94,150 4,993 97,600 97,650 5,221
83,650 83,700 4,314 87,150 87,200 4,541 90,650 90,700 4,769 94,150 94,200 4,996 97,650 97,700 5,224
83,700 83,750 4,317 87,200 87,250 4,545 90,700 90,750 4,772 94,200 94,250 5,000 97,700 97,750 5,227
83,750 83,800 4,320 87,250 87,300 4,548 90,750 90,800 4,775 94,250 94,300 5,003 97,750 97,800 5,230
83,800 83,850 4,324 87,300 87,350 4,551 90,800 90,850 4,779 94,300 94,350 5,006 97,800 97,850 5,234
83,850 83,900 4,327 87,350 87,400 4,554 90,850 90,900 4,782 94,350 94,400 5,009 97,850 97,900 5,237
83,900 83,950 4,330 87,400 87,450 4,558 90,900 90,950 4,785 94,400 94,450 5,013 97,900 97,950 5,240
83,950 84,000 4,333 87,450 87,500 4,561 90,950 91,000 4,788 94,450 94,500 5,016 97,950 98,000 5,243
84,000 84,050 4,337 87,500 87,550 4,564 91,000 91,050 4,792 94,500 94,550 5,019 98,000 98,050 5,247
84,050 84,100 4,340 87,550 87,600 4,567 91,050 91,100 4,795 94,550 94,600 5,022 98,050 98,100 5,250
84,100 84,150 4,343 87,600 87,650 4,571 91,100 91,150 4,798 94,600 94,650 5,026 98,100 98,150 5,253
84,150 84,200 4,346 87,650 87,700 4,574 91,150 91,200 4,801 94,650 94,700 5,029 98,150 98,200 5,256
84,200 84,250 4,350 87,700 87,750 4,577 91,200 91,250 4,805 94,700 94,750 5,032 98,200 98,250 5,260
84,250 84,300 4,353 87,750 87,800 4,580 91,250 91,300 4,808 94,750 94,800 5,035 98,250 98,300 5,263
84,300 84,350 4,356 87,800 87,850 4,584 91,300 91,350 4,811 94,800 94,850 5,039 98,300 98,350 5,266
84,350 84,400 4,359 87,850 87,900 4,587 91,350 91,400 4,814 94,850 94,900 5,042 98,350 98,400 5,269
84,400 84,450 4,363 87,900 87,950 4,590 91,400 91,450 4,818 94,900 94,950 5,045 98,400 98,450 5,273
84,450 84,500 4,366 87,950 88,000 4,593 91,450 91,500 4,821 94,950 95,000 5,048 98,450 98,500 5,276
84,500 84,550 4,369 88,000 88,050 4,597 91,500 91,550 4,824 95,000 95,050 5,052 98,500 98,550 5,279
84,550 84,600 4,372 88,050 88,100 4,600 91,550 91,600 4,827 95,050 95,100 5,055 98,550 98,600 5,282
84,600 84,650 4,376 88,100 88,150 4,603 91,600 91,650 4,831 95,100 95,150 5,058 98,600 98,650 5,286
84,650 84,700 4,379 88,150 88,200 4,606 91,650 91,700 4,834 95,150 95,200 5,061 98,650 98,700 5,289
84,700 84,750 4,382 88,200 88,250 4,610 91,700 91,750 4,837 95,200 95,250 5,065 98,700 98,750 5,292
84,750 84,800 4,385 88,250 88,300 4,613 91,750 91,800 4,840 95,250 95,300 5,068 98,750 98,800 5,295
84,800 84,850 4,389 88,300 88,350 4,616 91,800 91,850 4,844 95,300 95,350 5,071 98,800 98,850 5,299
84,850 84,900 4,392 88,350 88,400 4,619 91,850 91,900 4,847 95,350 95,400 5,074 98,850 98,900 5,302
84,900 84,950 4,395 88,400 88,450 4,623 91,900 91,950 4,850 95,400 95,450 5,078 98,900 98,950 5,305
84,950 85,000 4,398 88,450 88,500 4,626 91,950 92,000 4,853 95,450 95,500 5,081 98,950 99,000 5,308
85,000 85,050 4,402 88,500 88,550 4,629 92,000 92,050 4,857 95,500 95,550 5,084 99,000 99,050 5,312
85,050 85,100 4,405 88,550 88,600 4,632 92,050 92,100 4,860 95,550 95,600 5,087 99,050 99,100 5,315
85,100 85,150 4,408 88,600 88,650 4,636 92,100 92,150 4,863 95,600 95,650 5,091 99,100 99,150 5,318
85,150 85,200 4,411 88,650 88,700 4,639 92,150 92,200 4,866 95,650 95,700 5,094 99,150 99,200 5,321
85,200 85,250 4,415 88,700 88,750 4,642 92,200 92,250 4,870 95,700 95,750 5,097 99,200 99,250 5,325
85,250 85,300 4,418 88,750 88,800 4,645 92,250 92,300 4,873 95,750 95,800 5,100 99,250 99,300 5,328
85,300 85,350 4,421 88,800 88,850 4,649 92,300 92,350 4,876 95,800 95,850 5,104 99,300 99,350 5,331
85,350 85,400 4,424 88,850 88,900 4,652 92,350 92,400 4,879 95,850 95,900 5,107 99,350 99,400 5,334
85,400 85,450 4,428 88,900 88,950 4,655 92,400 92,450 4,883 95,900 95,950 5,110 99,400 99,450 5,338
85,450 85,500 4,431 88,950 89,000 4,658 92,450 92,500 4,886 95,950 96,000 5,113 99,450 99,500 5,341
85,500 85,550 4,434 89,000 89,050 4,662 92,500 92,550 4,889 96,000 96,050 5,117 99,500 99,550 5,344
85,550 85,600 4,437 89,050 89,100 4,665 92,550 92,600 4,892 96,050 96,100 5,120 99,550 99,600 5,347
85,600 85,650 4,441 89,100 89,150 4,668 92,600 92,650 4,896 96,100 96,150 5,123 99,600 99,650 5,351
85,650 85,700 4,444 89,150 89,200 4,671 92,650 92,700 4,899 96,150 96,200 5,126 99,650 99,700 5,354
85,700 85,750 4,447 89,200 89,250 4,675 92,700 92,750 4,902 96,200 96,250 5,130 99,700 99,750 5,357
85,750 85,800 4,450 89,250 89,300 4,678 92,750 92,800 4,905 96,250 96,300 5,133 99,750 99,800 5,360
85,800 85,850 4,454 89,300 89,350 4,681 92,800 92,850 4,909 96,300 96,350 5,136 99,800 99,850 5,364
85,850 85,900 4,457 89,350 89,400 4,684 92,850 92,900 4,912 96,350 96,400 5,139 99,850 99,900 5,367
85,900 85,950 4,460 89,400 89,450 4,688 92,900 92,950 4,915 96,400 96,450 5,143 99,900 99,950 5,370
85,950 86,000 4,463 89,450 89,500 4,691 92,950 93,000 4,918 96,450 96,500 5,146 99,950 100,000 5,373
86,000 86,050 4,467 89,500 89,550 4,694 93,000 93,050 4,922 96,500 96,550 5,149
86,050 86,100 4,470 89,550 89,600 4,697 93,050 93,100 4,925 96,550 96,600 5,152
86,100 86,150 4,473 89,600 89,650 4,701 93,100 93,150 4,928 96,600 96,650 5,156
tax.wv.gov 2022 Personal Income Tax Information and Instructions — 39
|
|
2022 FAMILY TAX CREDIT TABLES
Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly
1234
Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $13,590 100% $0 $18,310 100% $0 $23,030 100% $0 $27,750 100%
$13,590 $13,890 90% $18,310 $18,610 90% $23,030 $23,330 90% $27,750 $28,050 90%
Number of Family $13,890 $14,190 80% $18,610 $18,910 80% $23,330 $23,630 80% $28,050 $28,350 80%
Members in $14,190 $14,490 70% $18,910 $19,210 70% $23,630 $23,930 70% $28,350 $28,650 70%
Household $14,490 $14,790 60% $19,210 $19,510 60% $23,930 $24,230 60% $28,650 $28,950 60%
$14,790 $15,090 50% $19,510 $19,810 50% $24,230 $24,530 50% $28,950 $29,250 50%
$15,090 $15,390 40% $19,810 $20,110 40% $24,530 $24,830 40% $29,250 $29,550 40%
$15,390 $15,690 30% $20,110 $20,410 30% $24,830 $25,130 30% $29,550 $29,850 30%
$15,690 $15,990 20% $20,410 $20,710 20% $25,130 $25,430 20% $29,850 $30,150 20%
$15,990 $16,290 10% $20,710 $21,010 10% $25,430 $25,730 10% $30,150 $30,450 10%
$16,290 0% $21,010 0% $25,730 0% $30,450 0%
5 6 7 8 or More
Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $32,470 100% $0 $37,190 100% $0 $41,910 100% $0 $46,630 100%
$32,470 $32,770 90% $37,190 $37,490 90% $41,910 $42,210 90% $46,630 $46,930 90%
$32,770 $33,070 80% $37,490 $37,790 80% $42,210 $42,510 80% $46,930 $47,230 80%
$33,070 $33,370 70% $37,790 $38,090 70% $42,510 $42,810 70% $47,230 $47,530 70%
$33,370 $33,670 60% $38,090 $38,390 60% $42,810 $43,110 60% $47,530 $47,830 60%
$33,670 $33,970 50% $38,390 $38,690 50% $43,110 $43,410 50% $47,830 $48,130 50%
$33,970 $34,270 40% $38,690 $38,990 40% $43,410 $43,710 40% $48,130 $48,430 40%
$34,270 $34,570 30% $38,990 $39,290 30% $43,710 $44,010 30% $48,430 $48,730 30%
$34,570 $34,870 20% $39,290 $39,590 20% $44,010 $44,310 20% $48,730 $49,030 20%
$34,870 $35,170 10% $39,590 $39,890 10% $44,310 $44,610 10% $49,030 $49,330 10%
$35,170 0% $39,890 0% $44,610 0% $49,330 0%
Table 2: Married Filing Separately
1234
Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $6,795 100% $0 $9,155 100% $0 $11,515 100% $0 $13,875 100%
$6,795 $6,945 90% $9,155 $9,305 90% $11,515 $11,665 90% $13,875 $14,025 90%
Number of Family $6,945 $7,095 80% $9,305 $9,455 80% $11,665 $11,815 80% $14,025 $14,175 80%
Members in $7,095 $7,245 70% $9,455 $9,605 70% $11,815 $11,965 70% $14,175 $14,325 70%
Household $7,245 $7,395 60% $9,605 $9,755 60% $11,965 $12,115 60% $14,325 $14,475 60%
$7,395 $7,545 50% $9,755 $9,905 50% $12,115 $12,265 50% $14,475 $14,625 50%
$7,545 $7,695 40% $9,905 $10,055 40% $12,265 $12,415 40% $14,625 $14,775 40%
$7,695 $7,845 30% $10,055 $10,205 30% $12,415 $12,565 30% $14,775 $14,925 30%
$7,845 $7,995 20% $10,205 $10,355 20% $12,565 $12,715 20% $14,925 $15,075 20%
$7,995 $8,145 10% $10,355 $10,505 10% $12,715 $12,865 10% $15,075 $15,225 10%
$8,145 0% $10,505 0% $12,865 0% $15,225 0%
5 6 7 8 or More
Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family Modi fied Federal Family
Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit% Adjusted Gross Credit%
Income Income Income Income
Greater Equal To Greater Equal To Greater Equal To Greater Equal To
Than or Than or Than or Than or
Less Than Less Than Less Than Less Than
$0 $16,235 100% $0 $18,595 100% $0 $20,955 100% $0 $23,315 100%
$16,235 $16,385 90% $18,595 $18,745 90% $20,955 $21,105 90% $23,315 $23,465 90%
$16,385 $16,535 80% $18,745 $18,895 80% $21,105 $21,255 80% $23,465 $23,615 80%
$16,535 $16,685 70% $18,895 $19,045 70% $21,255 $21,405 70% $23,615 $23,765 70%
$16,685 $16,835 60% $19,045 $19,195 60% $21,405 $21,555 60% $23,765 $23,915 60%
$16,835 $16,985 50% $19,195 $19,345 50% $21,555 $21,705 50% $23,915 $24,065 50%
$16,985 $17,135 40% $19,345 $19,495 40% $21,705 $21,855 40% $24,065 $24,215 40%
$17,135 $17,285 30% $19,495 $19,645 30% $21,855 $22,005 30% $24,215 $24,365 30%
$17,285 $17,435 20% $19,645 $19,795 20% $22,005 $22,155 20% $24,365 $24,515 20%
$17,435 $17,585 10% $19,795 $19,945 10% $22,155 $22,305 10% $24,515 $24,665 10%
$17,585 0% $19,945 0% $22,305 0% $24,665 0%
40 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
|
|
Schedule
UT
Form IT-140 B WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2022
INSTRUCTIONS
Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to
the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV
shopping networks, and other purchases of taxable items.
For detailed instructions on the Schedule UT, see page 42.
Part I State Use Tax Calculation
1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $
2. West Virginia Use Tax Rate.......................................................................................................................... 2 .06
3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)....... 3 $
Part II Municipal Use Tax Calculation
City/Town Name* Purchases Subject to Tax Rate Municipal Tax Due
Municipal Use Tax (Purchases multiplied by rate)
4a 4b $ 4c 4d $
5a 5b $ 5c 5d $
6a 6b $ 6c 6d $
7a 7b $ 7c 7d $
8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $
Part III Total Amount Due
9. Total State Use Tax due (from line 3)............................................................................................................ 9 $
10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $
11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140) 11 $
*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.
*P40202206A*
P40202206A
–41–
|
|
SCHEDULE UT INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible personal
property or taxable services (hereinafter called property) that you used, USE TAX – STATE
stored, or consumed in West Virginia upon which you have not previously 1. Purchase price $10,000.00
paid West Virginia sales or use tax. The use tax applies to the following:
internet purchases, magazine subscriptions, mail-order purchases, out-of- 2. 6.0% West Virginia State use tax
state purchases, telephone purchases originating out-of-state, TV shopping ($10,000 x .06) 600.00
networks and other purchases of taxable items.Schedule UT must be filed 3. Less 4.0% sales/use tax paid to State B
with IT-140 if the taxpayer is reporting use tax due. ($10,000 x .04) (400.00)
Examples of reasons you may owe use tax: 4. Net use tax due to West Virginia 200.00
1. You purchased property without paying sales tax from a seller 5. Measure of tax ($200 ÷ .06 tax rate) $ 3,333.34
outside of West Virginia. You would have paid sales tax if you You should include the $3,333.34 in Part I, line 1 of the
purchased the property from a West Virginia seller. West Virginia Purchaser’s Use Tax Schedule.
2. You purchased property without paying sales tax for resale (to sell
to others) or for a nontaxable use. You then used the property in a USE TAX – MUNICIPAL
taxable manner.
1. Purchase price $10,000.00
3. You purchased property without paying sales tax and later gave the 2. 1.0% Municipality A sales/use tax
property away free to your customers.
($10,000 x .01) 100.00
Pඉකග I. S ගඉගඍ Uඛඍ ඉච T Cඉඔඋඝඔඉගඑඖ (includes purchases or 3. Less .5% sales/use tax paid to Municipality B
lease of tangible personal property or taxable service made using direct ($10,000 x .005) (50.00)
pay permit) 4. Net use tax due to municipality A 50.00
Line 1 – Enter the total dollar amount of all purchases made during the 5. Measure of tax ($50 ÷ .01 tax rate) $ 5,000.00
2022 tax year that are subject to the 6% use tax rate.
You should include the $5,000 in Part II, line 4b-7b under
Line 3 – Multiply the amount on line 1 by the use tax rate on line 2. appropriate municipality.
Pඉකග II. Mඝඖඑඋඑඉඔ ඛඍ ඉච ඉඔඋඝඔඉගඑඖ U T C Line 4a – 7a – Enter the name of the municipality.
You owe municipal use tax on the total purchase price of taxable tangible Line 4b – 7b – Enter total purchases subject to the use tax.
personal property or taxable services that you used, stored, or consumed in Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of
a municipality that has imposed sales and use tax upon which you have not municipalities and rates.
previously paid sales or use tax.
Line 4d – 7d – Multiply total purchases by the tax rate and enter total.
For municipal tax paid in another municipality. West Virginia sales and use
tax law provides a credit for sales or use taxes that are properly due and paid Line 8 – Add lines 4d through 7d and enter total.
to another state or municipality on property or services purchased outside of
the State or municipality in which you are located and subsequently stored,
used or consumed inside the State or municipality. The credit is allowed Pඉකග III. Tගඉඔ ඕඝඖග ඝඍ A D
against the total of West Virginia state and municipal use taxes imposed on
the same property or services purchased in the other state or municipality. Line 9 – Enter total State Use Tax due (from line 3).
Note: When the combined state and municipal taxes paid to the other Line 10 – Enter total Municipal Use Tax due (from line 8).
state/municipality equals or exceeds the combined West Virginia state and Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here
municipal use tax, no entry is required on the West Virginia Purchaser’s and on line 13 of Form IT 140.
Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax
paid to the other state/municipality on the same purchase. Example: You
purchase an item subject to tax in Ohio and pay 7% sales tax (6% state
tax and 1% local tax). You live in an area in West Virginia that imposes a
1% municipal use tax with the State rate 6%, for a total 7%. You would not
report the purchase on the schedule nor on your Personal Income Tax return
since the combined rates are the same in Ohio and the city in West Virginia.
The following example includes a situation a person may encounter with
respect to West Virginia state, and municipal sales and use taxes, if they
purchase items outside West Virginia or from a di erentffmunicipality and
are required to pay sales or use taxes to the other state and/or municipality.
The example provides information on how to use the amount of sales tax
paid to the other state as a credit against West Virginia state and municipal
use taxes imposed and how to compute and report the West Virginia state
and municipal taxes due.
You bring equipment into West Virginia for use in a municipality which
imposes municipal sales and use tax. You can determine the West Virginia
state and municipal use tax as follows:
|
|
WV4868 B
Form IT-140 APPLICATION FOR EXTENSION OF TIME TO FILE
File this form to request a six-month extension of time to file your West Virginia Personal Income Tax Return.
Request for extension to file must be filed before the original due date of the return. Extensions received after this date will be denied.
Your return must be filed no later than October 17 after the original due date.
This form is NOT an extension of time to PAY personal income taxes due.
TAX YEAR
ENDING
MM DD YYYY
TAXPAYER INFORMATION
SOCIAL SECURITY *SPOUSE’S SOCIAL
NUMBER SECURITY NUMBER
YOUR
LAST NAME SUFFIX FIRST MI
NAME
SPOUSE’S
SPOUSE’S SUFFIX FIRST MI
LAST NAME NAME
FIRST LINE OF SECOND LINE OF
ADDRESS ADDRESS
CITY STATE ZIP CODE
TELEPHONE EMAIL EXTENDED DUE DATE
NUMBER MM/DD/YYYY
CALCULATION
a. Total income tax liability.............................................................................................................................. a. .00
b. Total payments (West Virginia withholding and/or credit for estimated payments)................................... b. .00
c. Amount of West Virginia personal income tax due (subtract line b from line a)........................................ c. .00
NOTE
This form and payment must be fi led on or before the due date of the return. A penalty is imposed for late fi ling/late payment
of tax unless reasonable cause can be shown. If you receive an extension of time for federal income purposes and expect to
owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes,
you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted.
Mail this form to:
West Virginia Tax Division
Tax Account Administration
P.O. Box 2585
Charleston, WV 25329-2585
This form must be complete and submitted in full.
DO NOT CUT OR RESIZE THIS FORM.
*P40012201A*
P40012201A
–43–
|
| THIS PAGE INTENTIONALLY LEFT BLANK. –44– |
|
IT-210 B
Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022
(Enclose all pages of the IT-210 with your Personal Income Tax Return)
PART I: ALL FILERS MUST COMPLETE THIS PART
1. Enter your 2022 tax as shown on line 8 of Form IT-140........................................................................................... 1 .00
2. Enter the credits against your tax from your return............................................. 2 .00
3. Tax after credits (subtract line 2 from line 1).............................................................................................................. 3 .00
4. Tax withheld......................................................................................................... 4 .00
5. Subtract line 4 from line 3.......................................................................................................................................... 5 .00
IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM. YOU ARE NOT SUBJECT TO THE PENALTY.
6. Multiply line 3 by ninety percent (.90)................................................................. 6 .00
7. Enter the tax after credits from your 2021 return (see instructions).................... 7 .00
8. Enter the smaller of line 6 or line 7 (if line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6).. 8 .00
9. If you are requesting a waiver of the penalty calculated, check here and attach your written request (see form on page 49)...............................
10. If you are a quali fied farmer (see instructions for income on page 30), check here................................................................................................
11. If you used Part IV to apply the tax withheld to the period when the corresponding income was actually received rather
than in equal amounts on the payment due dates, check here...............................................................................................................................
REFER TO THE INSTRUCTIONS ON PAGE 30 THROUGH 32 TO DETERMINE YOUR OPTIONS
FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY. INCLUDE ALL PAGES OF
THIS FORM WITH YOUR PERSONAL INCOME TAX RETURN.
*P40202212A*
P40202212A
–45–
|
|
IT-210 B
Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022
PART II: IF YOU ARE USING THE ANNUALIZED INCOME WORKSHEET
TO COMPUTE YOUR UNDERPAYMENT AND PENALTY, COMPLETE THE WORKSHEET BELOW.
ANNUALIZED INCOME WORKSHEET 1/1/22 – 3/31/22 1/1/22 – 5/31/22 1/1/22 – 8/31/22 1/1/22– 12/31/22
1. Federal adjusted gross income year-to-date.......... .00 .00 .00 .00
2. Annualized amounts............................................... 4 2.4 1.5 1
3. Annualized income (line 1 X line 2)........................ .00 .00 .00 .00
4. Modi fications to income (see instructions)............ .00 .00 .00 .00
5. West Virginia adjusted gross income (combine lines 3 and 4) .00 .00 .00 .00
6. Exemption allowance............................................. .00 .00 .00 .00
7. West Virginia taxable income (see instructions) .00 .00 .00 .00
8. Annualized tax........................................................ .00 .00 .00 .00
9. Credits against tax................................................. .00 .00 .00 .00
DO NOT INCLUDE TAX WITHHELD OR ESTIMATED PAYMENTS!
10. Subtract line 9 from line 8 (if less than zero, enter zero) .00 .00 .00 .00
22.5% 45% 67.5% 90%
11. Applicable percentage......................................
12. Multiply line 10 by line 11................................ .00 .00 .00 .00
13. Add the amounts in all previous columns of line 19 .00 .00 .00
14. Subtract line 13 from line 12 (if less than zero, enter zero) .00 .00 .00 .00
15. Enter ¼ of line 8, Part I, of Form IT-210 in each
column.................................................... .00 .00 .00 .00
16. Enter the amount from line 18 of the previous
column of this worksheet...................................... .00 .00 .00
17. Add lines 15 and 16 and enter total...................... .00 .00 .00 .00
18. Subtract line 14 from line 17 (if less than zero, enter zero) .00 .00 .00
19. Enter the smaller of line 14 or line 17 here and
on Form IT-210, Part IV, line 1............................. .00 .00 .00 .00
NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210.
*P40202213A*
P40202213A
–46–
|
|
IT-210 B
Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022
PART III SHORT METHOD
Read the instructions on pages 31 to see if you can use the short method.
If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV.
1. Enter the amount from line 8 of Part I of IT-210......................................................................................................... 1 .00
2. Enter the amount from line 4, Part I................................................................. 2 .00
3. Enter the total, if any, of the estimated payments made.................................. 3 .00
4. Add lines 2 and 3...................................................................................................................................................... 4 .00
5. Total underpayment for the year (subtract line 4 from line 1). If zero or less, stop here. No penalty due................. 5 .00
6. Multiply line 5 by 0.05194......................................................................................................................................... 6 .00
7. If the amount on line 5 was paid on or after April 18, 2023, enter zero.
If paid prior to April 18, 2023 line 5 X number of days paid before
April 18, 2023 X 0.000212 ............................................................................. 7 .00
8. Penalty due (subtract line 7 from line 6). Enter here and on the PENALTY DUE line of your personal income tax..... 8 .00
–47–
|
|
IT-210
Rev 09/2022 B UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022
PART IV REGULAR METHOD
(a) (b) (c) (d)
SECTION A – FIGURE THE UNDERPAYMENT 4/15/22 6/15/22 9/15/22 1/18/23
1. If you are using the annualized method, enter the
amounts from line 19 of the Annualized Income
Worksheet; otherwise, enter 1/4 of line 8 of PART I
in each column..................................................... 1 .00 .00 .00 .00
2. Estimated tax paid and tax withheld (see
instructions). For column (a) only, enter the amount
from line 2 on line 6. If line 2 is equal to or more
than line 1 for all payment periods, stop here; you
do not owe any penalty.......................... 2 .00 .00 .00 .00
NOTE: Complete Lines 3 through 9 before going to the next column.
3. Enter the amount, if any, from line 9 of the
previous column.................................................. 3 .00 .00 .00
4. Add lines 2 and 3................................................. 4 .00 .00 .00
5. Add lines 7 and 8 of the previous column............ 5 .00 .00 .00
6. Subtract line 5 from line 4. If zero or less, enter
zero. For column (a) only, enter the amount from
line 2............................................................ 6 .00 .00 .00 .00
7. If line 6 is zero, subtract line 4 from line 5.
Otherwise, enter zero.......................................... 7 .00 .00 .00 .00
8. UNDERPAYMENT. If line 1 is equal to or more
than line 6, subtract line 6 from line 1, enter the
result here and go to line 3 of the next column.
Otherwise, go to line 9......................................... 8 .00 .00 .00 .00
9. OVERPAYMENT. If line 6 is more than line 1,
subtract line 1 from line 6, enter the result here
and go to line 3 of the next column..................... 9 .00 .00 .00 .00
SECTION B – FIGURE THE PENALTY
NOTE: Complete Lines 10 through 12 for each column before going to the next column
(a) (b) (c) (d)
10. Number of days FROM the date shown at the 4/15/22 6/15/22 9/15/212 1/18/23
top of the column TO the date the amount on
line 8 was paid, or 4/15/2023, whichever is
earlier.................................................................. 10
11. Daily penalty rate for each quarter....................... 11 0.000212 0.000212 0.000212 0.000212
12. Penalty due for each quarter (line 8 x 10 x 11)..... 12 .00 .00 .00 .00
13. Penalty due (add all amounts on line 12). Enter here and on the PENALTY DUE line of your personal income tax return (line 12) 13 .00
*P40202214A*
P40202214A
–48–
|
|
PRIMARY LAST NAME SOCIAL
SHOWN ON FORM SECURITY
IT-140 NUMBER
AMENDED RETURN INFORMATION
If you are using this form to lefian amended return, provide an explanation of the changes made in the space below. Enclose all supporting
forms and schedules for items changed. If you were required to le anfiamended federal return (Form 1040X), you must enclose a copy of that
return. Be sure to include your name and social security number on any enclosures.
REQUEST FOR WAIVER OF ESTIMATED PENALTY
If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that:
1. The penalty was caused by reason of casualty or disaster;
2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.
To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please
sign and date your request. If you have documentation substantiating your statement, enclose a copy.
The Division will notify you if your request for waiver was not approved.
–49–
|
| THIS PAGE INTENTIONALLY LEFT BLANK. –50– |
|
IT-140
REV 06-22 B WEST VIRGINIA PERSONAL INCOME TAX RETURN 2022
SOCIAL Deceased **SPOUSE’S Deceased
SECURITY SOCIAL SECURITY
NUMBER Date of Death* NUMBER Date of Death*
YOUR
LAST NAME SUFFIX FIRST MI
NAME
SPOUSE’S
SPOUSE’S SUFFIX FIRST MI
LAST NAME NAME
FIRST LINE SECOND LINE
OF ADDRESS OF ADDRESS
CITY STATE ZIP CODE
EXTENDED
TELEPHONE EMAIL DUE DATE
NUMBER MM/DD/YYYY
* ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION.
AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE
FILING STATUS 1 SINGLE 2 HEAD OF 3 MARRIED, 4 MARRIED, FILING SEPARATE 5 WIDOW(ER) WITH
(CHECK ONE) HOUSEHOLD FILING JOINT **Enter spouse’s SS# and name in the boxes above DEPENDENT CHILD
EXEMPTIONS
(a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank.) (a)
(b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b)
(c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 11. Enter total number of dependents (c)
Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY)
(d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died:
(d)
(e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e)
1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00
2. Additions to income (line 58 of Schedule M)............................................................................................. 2 .00
3. Subtractions from income (line 49 of Schedule M).................................................................................... 3 .00
4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00
5. Low-Income Earned Income Exclusion (see worksheet on page 25)........................................................ 5 .00
6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00
7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00
8. Income Tax Due (Check One) ................................................................................................................. 8 .00
Tax Table Rate Schedule Nonresident/Part-year resident
calculation schedule
TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING
PAY
PLAN COR SCTC NRSR HEPTC FORMS WITH THIS RETURN
*P40202201A*
(W-2s, 1099s, Etc.) P40202201A
–51–
|
|
PRIMARY SOCIAL SECURITY 8.Total Taxes Due
LAST NAME NUMBER (line 8 from previous page) .00
8
9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00
10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00
11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00
CHECK IF REQUESTING WAIVER/ANNUALIZED
12. Penalty Due from Form IT-210 WORKSHEET ATTACHED If you owe penalty, enter here 12 .00
13. West Virginia Use Tax Due on out-of-state purchases
(See Schedule UT on page 41). CHECK IF NO USE TAX DUE ............... 13 .00
14. Add lines 10 through 13. This is your total amount due.................................................................................. 14 .00
Check if withholding from NRSR
15. West Virginia Income Tax Withheld (See instructions page 22) (Nonresident Sale of Real Estate) 15 .00
16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00
17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 .00
18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) .................................................. 18 .00
19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class II receipt) 19 .00
20. Amount paid with original return (amended return only) ................................................................................ 20 .00
21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 .00
22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 .00
23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 .00
24. Indicate donations from line 23. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24
24A. 24B. 24C.
CHILDREN’S TRUST WV DEPT. OF VETERANS STATE VETERANS
FUND ASSISTANCE CEMETERY 24 .00
25. Amount of Overpayment to be credited to your 2023 estimated tax............................................................... 25 .00
26. Refund due to you (line 23 minus line 24 and line 25).............................................................. REFUND 26 .00
Direct Deposit
of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER
PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
I authorize the Tax Division to discuss my return with my preparer YES NO
Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Your Signature Date Spouse’s Signature Date Telephone Number
Preparer: Check
HERE if client is
requesting NOT
to e file
Preparer’s EIN Signature of preparer other than above Date Telephone Number
Preparer’s Printed Name Preparer’s Firm
FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS:
WV TAX DIVISION WV TAX DIVISION
P.O. BOX 1071 P.O. BOX 3694
CHARLESTON, WV 25324-1071 CHARLESTON, WV 25336-3694
Payment Options: Returns fi led with a balance of tax due may pay through any of the following methods:
• Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return.
• Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.
• Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax *P40202202A*
P40202202A
–52–
|
|
INDEX
A P
Amended Returns 16, 21 Payment Options 2, 52
Penalty for Underpayment of Estimated Tax 19, 45, 46, 47, 48
C Prior Year Tax Liability 20
Composite Return 16 Purchaser’s Use Tax 11, 12, 22
D R
Deceased Taxpayer 17, 19, 20, 25 Railroad Retirement Income 19, 24, 27
Dependents 21, 41 Refund Information 19
Direct Deposit 14, 19
S
Disability Deduction 19, 23, 25
Senior Citizens Tax Credit 18, 33
E Senior Citizens Tax Deduction 19, 23, 25
Estimated Tax 19, 20, 30, 45, 46, 47, 48 Signature Required 20
Exemptions 16, 17, 19, 22, 31 SMART529 19, 26
Extension of Time 20, 22, 43 Surviving Spouse 17, 19, 20, 21, 25
F T
Failure to Receive a Withholding Tax Statement (W-2) 20 Tax Computation
Family Tax Credit 6, 40 Nonresident, Part-Year Resident 16, 22, 26
Filing Requirements 16, 19 Tax Rate Schedules 34
Filing Status 21 Tax Table 35
Forms Tips on Filing a Paper Return 15
IT-140 52
W
Schedule A 9
Schedule E 7 Worksheets
Schedule FTC-1 6 Low-Income Earned Income Exclusion 25
Schedule H 7 Senior Citizens Refundable Credit 33
Schedule M 3, 4, 5, 6, 7, 9, 10, 11, 13, 41, 42 WV Children’s Trust 23
WV College Savings Plan and Prepaid Tuition Trust Fund 19, 24
H WV Police, Deputy Sheriff s’ or Firemen’s Pension, WV Teachers,
Homestead Excess Property Tax Credit 18 Public Employees, Military, and Federal Retirement 18, 23
I
Income Tax Paid to Another State (Schedule E) 7
Injured Spouse 20, 21
Interest and Additions for Late Payment of Tax 19
IRS Information Exchange 20
Itemized Deductions 17
L
Low-Income Earned Income Exclusion 22, 25
M
Military Retirement Information 18, 23
–53–
|
|
West Virginia Tax Division PRST STD
P.O. Box 1071 U.S. POSTAGE
Charleston, WV 25324-1071 PAID
State of WV
1-800-982-8297 taxhelp@wv.gov www.tax.wv.gov
If you are due a REFUND, mail your return to: If you owe taxes, mail your return to:
West Virginia Tax Division West Virginia Tax Division
P.O. Box 1071 P.O. Box 3694
Charleston, WV 25324-1071 Charleston, WV 25336-3694
State Taxpayer Assistance Locations
Wheeling
40 - 14th St., Suite 101
(304) 238-1152
Martinsburg
397 Mid Atlantic Parkway, Suite 2
(304) 267-0022
Clarksburg
153 W. Main Street
(304) 627-2109
Parkersburg
400 - 5th St., Room 509
(304) 420-4570
Charleston
1001 Lee Street, East
(304) 558-3333
Beckley
407 Neville St., Suite 109
(304) 256-6764
|