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4                                                                                                                                                                                                            4
5      IT-140      B                                                       WEST VIRGINIA                                                                                                                     5
6                            PERSONAL INCOME TAX RETURN                                                                                                         2023                                         6
7                                                                                     **SPOUSE’S                                                       Deceased                                              7
     SOCIAL                           Deceased                             SOCIAL SECURITY                                                                                                  
8   SECURITY                                                                                                                                                                                                 8
    NUMBER                            Date of Death*                                  NUMBER                                                           Date of Death*
9                                                                                                         YOUR                                                                                               9
10 LAST NAME                                                               SUFFIX                         FIRST                                                                             MI               10
                                                                                                          NAME
11                                                                                                SPOUSE’S                                                                                                   11
12  SPOUSE’S                                                               SUFFIX                         FIRST                                                                             MI               12
   LAST NAME                                                                                              NAME
13 FIRST LINE                                                                         SECOND LINE                                                                                                            13
14 OF ADDRESS                                                                         OF ADDRESS                                                                                                             14
15                                                                                                                                                                                                           15
16     CITY                                                                STATE                  ZIP CODE                                                                                                   16
17                                                                                                                                                     EXTENDED                                              17
18 TELEPHONE                          EMAIL                                                                                                            DUE DATE                                              18
    NUMBER                                                                                                                                             MM/DD/YYYY
19 * 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                           19
20     AMENDED  RETURN  NONRESIDENT SPECIAL                                NONRESIDENT/PART YEAR RESIDENT       FORM WV-8379 FI LED AS AN INJURED SPOUSE                                                     20
21                                                                                                                                                                                                           21
22 FILING STATUS        1 SINGLE      2 HEAD OF                            3 MARRIED,   4 MARRIED, FILING SEPARATE                                                                          5 WIDOW(ER) WITH 22
       (CHECK ONE)                    HOUSEHOLD                            FILING JOINT          **Enter spouse’s SS# and name in the boxes above                                           DEPENDENT CHILD
23                                                                                                                                                                                                           23
24 EXEMPTIONS                                                                                                                                                                                                24
25 (a) YOURSELF         To claim an exemption for yourself, enter 1 If someone can claim you as a dependent, leave box (a) blank)                                                         (a)              25
26                                                                                                                                                                                                           26
27 (b) SPOUSE           To claim an exemption for your spouse, enter 1 They may not be claimed as an exemption by anyone else                                                             (b)              27
28                                                                                                                                                                                                           28
29 (c) DEPENDENTS       List your dependents If over four dependents, continue on Schedule DP on page 49 Enter total number of dependents                                                 (c)              29
30               Dependent First name                                      Dependent Last name                  Social Security Number                          Date of Birth (MM DD YYYY)                   30
31                                                                                                                                                                                                           31
32                                                                                                                                                                                                           32
33                                                                                                                                                                                                           33
34                                                                                                                                                                                                           34
35                                                                                                                                                                                                           35
36                                                                                                                                                                                                           36
37                                                                                                                                                                                                           37
38                                                                                                                                                                                                           38
39                                                                                                                                                                                                           39
40 (d) SURVIVING SPOUSE (See page 21) Decedents SSN                                     Year Spouse Died:                                                                                                    40
                                                                                                                                                                                            (d)
41                                                                                                                                                                                                           41
42 (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)              42
43                                                                                                                                                                                                           43
44 1  Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A                                               1                                          .00          44
45                                                                                                                                                                                                           45
46 2  Additions to income (line 59 of Schedule M)      2                                          .00          46
47                                                                                                                                                                                                           47
48 3  Subtractions from income (line 50 of Schedule M)          3                                          .00          48
49                                                                                                                                                                                                           49
50 4  West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)                   4                                          .00          50
51                                                                                                                                                                                                           51
52 5  Low-Income Earned Income Exclusion (see worksheet on page 29)                         5                                          .00          52
53                                                                                                                                                                                                           53
54 6  Total Exemptions as shown above on Exemption Box (e) ________ x $2,000                                6                                          .00          54
55                                                                                                                                                                                                           55
56 7  West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO                                             7                                          .00          56
57                                                                                                                                                                                                           57
58 8  Income Tax Due (Check One)   8                                          .00          58
59          Tax Table   Rate Schedule          Nonresident/Part-year resident                                                                                                                                59
60                                             calculation schedule                                                                                                                                          60
61          TAX DEPT USE ONLY         MUST INCLUDE WITHHOLDING                                                                                                                                               61
       PLAN
62     PAY     COR SCTC NRSR HEPTC    FORMS WITH THIS RETURN                                                                                                                                                 62
                                               (W-2s, 1099s, Etc.)                                        *P40202301A*
63                                                                                                              P40202301A                                                                                   63
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                                                                           –1–

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4                                                                                                                                                                                              4
5   PRIMARY LAST NAME                                                                                       SOCIAL SECURITY NUMBER                                                             5
6                                                                                                                                                                                              6
7   9  Credits from Tax Credit Recap Schedule (see schedule on page 5 )              9              .00                           7
8                                                                                                                                                                                              8
9   10 Total Income Tax Due Line 8 minus 9 If line 9 is greater than line 8, enter 0                                                           10             .00                           9
10                                                                                                                                                                                             10
11  11 Overpayment previously refunded or credited (amended return only)              11             .00                           11
12                                                                                                                                                                                             12
    Penalty Due             CHECK IF REQUESTING WAIVER OR QUALIFIED FARMER
13                                                                                                                                                                                             13
14  12 West Virginia Use Tax Due on out-of-state purchases                                                                                                                                    14
    (See Schedule UT on page 44)                                                      CHECK IF NO USE TAX DUE .                    12             .00
15                                                                                                                                                                                             15
16  13 Add lines 10 through 12 This is your total amount due  13             .00                           16
17                                                                                                                                                                                             17
18  14 West Virginia Income Tax Withheld (See instructions page 23)                   (Nonresident Sale of Real Estate)                          14             .00                           18
                                                                                       Check  if withholding  from NRSR  
19                                                                                                                                                                                             19
20  15 Estimated Tax Payments and Payments with Schedule 4868             15             .00                           20
21                                                                                                                                                                                             21
22  16 Non-Family Adoption Tax Credit, if applicable (include Schedule WV NFA-1)                 16             .00                           22
23                                                                                                                                                                                             23
24  17 Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A)               17             .00                           24
25                                                                                                                                                                                             25
26  18 Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt)                                 18             .00                           26
27                                                                                                                                                                                             27
28  19 Build WV Property Value Adjustment Refundable Tax Credit       19             .00                           28
29                                                                                                                                                                                             29
30  20 Amount paid with original return (amended return only)    20             .00                           30
31                                                                                                                                                                                             31
32  21 Payments and Refundable Credits (add lines 14 through 20)          21             .00                           32
33                                                                                                                                                                                             33
34                                                                                                                                                                                             34
    22. Balance Due (line 13  minus line 21). If Line 21 is greater than line 13, complete line 23 ...  PAY THIS AMOUNT                           22             .00
35                                                                                                                                                                                             35
36  23 Line 21 minus line 13 This is your overpayment  23             .00                           36
37                                                                                                                                                                                             37
    24 Indicate donations from line 24 Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24
38  24A.                                    24B.                                       24C.                                                                                                    38
39  CHILDREN’S TRUST                       4WV DEPT. OF VETERANS                     STATE VETERANS                                                                                            39
    FUND                                    ASSISTANCE                                 CEMETERY                                                   24             .00
40                                                                                                                                                                                             40
41  25 Amount of Overpayment to be credited to your 2024 estimated tax            25             .00                           41
42                                                                                                                                                                                             42
43  26 Refund due to you (line 23 minus line 24 and line 25) REFUND                26             .00                           43
44                                                                                                                                                                                             44
45  Direct Deposit                                                                                                                                                                             45
46  of Refund                  CHECKING                                SAVINGS       ROUTING NUMBER                                               ACCOUNT NUMBER                               46
47  PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.                                                         47
48  I authorize the Tax Division to discuss my return with my preparer YES     NO                                                                                                              48
49                                                                                                                                                                                             49
    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.
50                                                                                                                                                                                             50
51                                                                                                                                                                                             51
52 Your Signature                           Date                       Spouse’s Signature                                   Date                     Telephone Number                          52
53  Preparer: Check                                                                                                                                                                            53
    HERE if client is 
54  requesting NOT                                                                                                                                                                             54
    to efile
55                          Preparer’s EIN  Signature of preparer other than above                                          Date                     Telephone Number                          55
56                                                                                                                                                                                             56
57                                                                                                                                                                                             57
58                                                                                                                                                                                             58
59  Preparer’s Printed Name                 Preparer’s Firm                                                                                                                                    59
60  FOR REFUND, MAIL TO THIS ADDRESS:            FOR BALANCE DUE, MAIL TO THIS ADDRESS:                                                                                                        60
61                    WV TAX DIVISION                                  WV TAX DIVISION                                                                                                         61
                            PO BOX 1071                              PO BOX 3694
62                CHARLESTON, WV 25324-1071                            CHARLESTON, WV 25336-3694                                                                                               62
    Payment Options: Returns filed with a balance of tax due may pay through any of the following methods:                  *P40202302A*
63  •  Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return                                                                                    63
    •  Electronic Payment - May be made by visiting mytaxeswvtaxgov and clicking on “Pay Personal Income Tax”            P40202302A
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                                                                                   –2–