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5      Schedule                                   MODIFICATIONS TO                                                                                                                                                5
       M
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       Form IT-140   B                            ADJUSTED GROSS INCOME                                                                                                 2023
7  Modifications Decreasing Federal Adjusted Gross Income                                                                                 Column A (You)                Column B (Spouse)                         7
8  27 Interest  or  dividends received on United States  or West  Virginia obligations, or                                                                                                                       8
9      allowance for government obligation income, included in federal adjusted gross income                                                                                                                      9
       but exempt from state tax                                                                                                       27 .00                                   .00
10                                                                                                                                                                                                                10
   28 Total amount of any benefit (including survivorship  annuities)  received from certain 
11     federal retirement systems by retired federal law enforcement officers ........................                                 28 .00                                   .00 11
12 29 Total  amount  of  any  benefit  (including  survivorship  annuities)  received  from  WV                                                                                                                  12
13     state or local police, deputy sheriffs’ or firemen’s retirement system, Excluding PERS                                                                                                                     13
       – see page 26  29 .00                                   .00
14                                                                                                                                                                                                                14
15 30 Military Retirement Modification .....................................................................................                                                                                     15
                                                                                                                                       30 .00                                   .00
16 31 Other Retirement Modification              Column A (You)       Column B (Spouse)                                                                                                                          16
17                                                                                                                                                                                                                17
   (a) West Virginia Teachers’ and 
18     Public Employees’ Retirement                     .00                        .00                                                    Add lines 31 (a) and (b). If that sum is greater than $2000, enter $200018
19 (b)Federal  Retirement Systems                                                                                                                                                                                 19
20     (Title 4 USC §111)                               .00                        .00                                                 31 .00                                   .00 20
21 32 Social Security Benefits                                                                                                           You cannot claim this modification if                                   21
22 (a) TOTAL Social Security Benefits.                  .00                        .00                                                    your Federal AGI exceeds                                                22
                                                                                                                                          $ 50,000 for SINGLE or MARRIED SEPARATE filers
23 (b) Benefits exempt for Federal tax                                                                                                    $100,000 for MARRIED JOINT filers                                       23
24     purposes                                         .00                        .00                                                                                                                            24
25 (c) Benefits taxable for Federal tax purposes (line a minus line b) .....................................                           32                .00                    .00 25
26                                                                                                                                                                                                                26
27 33 Certain assets held by subchapter S Corporation bank                          33 .00                                   .00 27
28                                                                                                                                                                                                                28
29 34 Certain Active Duty Military pay (See instructions on page 20)                                                                                                       29
       If not domiciled in WV, complete Part II of Schedule A instead                                                                 34 .00                                   .00
30                                                                                                                                                                                                                30
31 35 Active Military Separation (see instructions on page 20)                                                                                                                                                   31
       Must enclose military orders and discharge papers                        35 .00                                   .00
32                                                                                                                                                                                                                32
33 36 Refunds of state and local income taxes received and reported as income to the IRS                                           36 .00                                   .00 33
34                                                                                                                                                                                                                34
35 37 Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds                                                                                                                                35
       Annual Statement must be included ...............................................................................               37 .00                                   .00
36                                                                                                                                                                                                                36
37 38 Railroad Retirement Board Income received                     38 .00                                   .00 37
38                                                                                                                                                                                                                38
39 39 Long-Term Care Insurance            39 .00                                   .00 39
40                                                                                                                                                                                                                40
41 40 IRC 1341 Repayments          40 .00                                   .00 41
42                                                                                                                                                                                                                42
43 41 Autism Modification (instructions on page 21) ................................................................                  41 .00                                   .00 43
44                                                                                                                                                                                                                44
45 42 ABLE Act                                                                                                                                                                                                   45
       Annual Statement must be included                42 .00                                   .00
46                                                                                                                                                                                                                46
   43 West Virginia Jumpstart Savings Program deposits made (not to exceed $25000)
47     Annual Statement must be included               43 .00                                   .00 47
48 44 PBGC Modification .....................                                                                                                                                                                    48
49 (a)  retirement benefits that would have been        .00                        .00                                                    Subtract line 44 (b) from (a)                                           49
50     paid from your employer-provided plan                                                                                                                                                                      50
   (b) retirement benefits actually received 
51     from PBGC                                        .00                        .00                                                 44 .00                                   .00 51
52                                                                                                                                                                                                                52
53 45 Qualified Opportunity Zone business income .................................................................                    45 .00                                   .00 53
54                                                                                                                                                                                                                54
55 46 Gambling losses (cannot be greater than your gambling winnings)                                 46 .00                                   .00 55
56                                                                                                                                                                                                                56
57 This line is intentionally left blank Do no use unless directed                         .00                                   .00 57
58                                                                                                                                                                      Continues on next page 58
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5       Schedule                                       MODIFICATIONS                                                                                               5
         M          B
6                                                                                                                                                                  6
        Form IT-140              TO ADJUSTED GROSS INCOME                                                                                     2023
7  Modifications Decreasing Federal Adjusted Gross Income                                                                 Column A (You)      Column B (Spouse)    7
8          (  a)          (b)                       (c)     (d)                                                                                                    8
9        Year of         Year of  Income not included       Add                                                                                                    9
           birth       disability in lines 33 to 46         lines 27                                                      Subtract line 47 column (d) from (c) 
10 47   (65 or older)            (NOT TO EXCEED $8000)     through 32                                                      (If less than zero, enter zero)        10
11                                                                                                                                                                 11
12 You                                                                                                                                                             12
                                                        .00            .00                                                                .00
13                                                                                                                                                                 13
   Spouse
14                                                      .00            .00                                             47                                      .00 14
15                                                                                                                                                                 15
16 48 Surviving spouse deduction (instructions on page 28)        48                 .00                  .00 16
17                                                                                                                                                                 17
18 49 Add lines 27 through 48 for each column  49                 .00                  .00 18
19                                                                                                                                                                 19
20 50. Total Subtractions (line 49, Col A plus line 49,Col B)   Enter here and on line 3 of FORM IT-140                           .00 20
21                                                                                                                                                                 21
22                                                                                                                                                                 22
   Modifications Increasing Federal Adjusted Gross Income 
23 Do not provide negative amounts in this section                                                                                                                23
24                                                                                                                                                                 24
25 51 Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax                    51                      .00 25
26                                                                                                                                                                 26
27 52 Interest or dividend income on state and local bonds other than bonds from West Virginia sources                     52                      .00 27
28                                                                                                                                                                 28
29 53 Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax                    53                      .00 29
30                                                                                                                                                                 30
31 54 Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax                        54                      .00 31
32                                                                                                                                                                 32
33 55 Other income deducted from federal adjusted gross income but subject to state tax             55                      .00 33
34                                                                                                                                                                 34
35 56 Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds  NOT used for payment of qualifying expenses                     56                      .00 35
36                                                                                                                                                                 36
37 57 ABLE ACT withdrawals NOT used for qualifying expenses  57                      .00 37
38                                                                                                                                                                 38
39 58 West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses               58                      .00 39
40                                                                                                                                                                 40
41 This line is intentionally left blank Do no use unless directed                                              .00 41
42                                                                                                                                                                 42
43 59. TOTAL ADDITIONS (Add lines 51 through 58) Enter here and on Line 2 of Form IT-140                    59                      .00 43
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