Schedule 
FTC-1       B
Form IT-140                 FAMILY TAX CREDIT                                                                                                            2023
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 file their 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 modifications (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 Modified 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 Modified Federal Adjusted Gross Income level 
from the tables on page 12 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

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