Free Wv It 140 Template

Free Wv It 140 Template

The WV IT-140 form is the official West Virginia Personal Income Tax Return used by residents to report their income and calculate their tax liability. This form collects essential information, including personal details, income sources, exemptions, and applicable credits. Completing the IT-140 is a crucial step in fulfilling state tax obligations, so make sure to fill it out accurately by clicking the button below.

Access Editor

The West Virginia IT-140 form is a crucial document for individuals filing their personal income tax returns in the state. It captures essential information such as the taxpayer's Social Security number, filing status, and exemptions. The form provides a detailed breakdown of income, including federal adjusted gross income and any applicable additions or subtractions. Taxpayers can also claim various credits, such as the Family Tax Credit and the Neighborhood Investment Program Credit, which can significantly reduce their tax liability. Additionally, the IT-140 allows for the reporting of dependents, ensuring that families can maximize their exemptions. With sections dedicated to both residents and non-residents, this form is designed to accommodate a wide range of taxpayers. Completing the IT-140 accurately is vital for ensuring compliance with state tax laws and for receiving any potential refunds or credits owed. Understanding the nuances of this form can help taxpayers navigate the often complex landscape of state income tax obligations.

Wv It 140 Example

 

 

IT-140

F

WEST VIRGINIA PERSONAL INCOME TAX RETURN

2021

 

 

 

REV 9-21

 

 

SOCIAL

SECURITY

NUMBER

LAST NAME

SPOUSE’S

LAST NAME

FIRST LINE OF

ADDRESS

CITY

TELEPHONE

NUMBER

 

 

 

 

 

Deceased

 

 

 

*SPOUSE’S

 

 

 

 

 

 

Deceased

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SOCIAL SECURITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of Death:

 

 

 

 

 

 

Date of Death:

 

 

 

 

 

 

NUMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

YOUR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUFFIX

 

 

 

FIRST

 

 

 

 

 

 

 

 

 

 

 

MI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NAME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SPOUSE’S

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUFFIX

 

 

 

FIRST

 

 

 

 

 

 

 

 

 

 

MI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NAME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECOND LINE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OF ADDRESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATE

WV

 

 

ZIP CODE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXTENDED DUE DATE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMAIL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MM/DD/YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amended

return

Check before 4/18/22 if you wish to stop the original debit (amended return only)

Nonresident Special

Nonresident/ Part-Year Resident

Form WV-8379 filed as an injured spouse

1

2

3

4

5

FILING

STATUS

(Check One)

Single

Head of Household

Married, Filing Joint

Married, Filing

Separate

*Enter spouse’s SS# and name in the boxes above

Widow(er) with dependent child

 

 

 

 

 

Enter “1” in boxes a

Yourself

(a)

0

Exemptions

(If someone can claim you as a dependent, leave box (a) blank.)

{ Spouse

 

 

and b if they apply

(b)

 

0

c. List your dependents. If more than five dependents, continue on ScheduleSche

DPP on page 6.

 

 

 

 

 

First name

 

Last name

 

Social Security

 

Date of Birth

 

 

 

 

 

Number

 

(MM DD YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d. Additional exemption if surviving spouse (see page 17)

Enter total number of dependents

(c)

 

0

Enter decedents SSN: ______________________ Year Spouse Died: _____________________

(d)

0

 

 

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)

0

 

 

1.Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A

2.Additions to income (line 56 of Schedulele M).............................................................................................

3.Subtractions from income (line 48 of Schedulele M)....................................................................................

4.West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)......................................................

5.Low-Income Earned Income Exclusion (see worksheett on page 23)........................................................

0

6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................

7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............

8.

Income Tax Due (Check One)

 

Tax Table

RateRateScheduleSchedule

-Year Resident Calculation Schedule

 

Tax Table

Nonresident/PartN resident/Part-year resident calculation schedule

1

2

3

4

5

6

7

8

0.00

0.00

0.00

0.00

0.00

500.00

0.00

0.00

TAX DEPT USE ONLY

PAY COR SCTC NRSR HEPTC PLAN

MUST INCLUDE WITHHOLDING

FORMS WITH THIS RETURN

(W-2s, 1099s, Etc.)

–1–

*P40202101F*

P

4

0

2

0

2

1

0

1

F

 

 

 

PRIMARY LAST NAME

 

 

 

 

 

SOCIAL SECURITY

 

 

 

 

 

 

 

8.Total Taxes Due

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SHOWN ON FORM

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NUMBER

 

 

 

 

 

 

 

 

(line 8 from previous page)

8

 

 

 

IT-140

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

 

Credits from Tax Credit Recap Schedule (see schedule on page 5 ) (now includes the Family Tax Credit)

9

10.

Line 8 minus 9. If line 9 is greater than line 8, enter 0

 

 

 

 

 

 

 

 

 

 

10

11.

Overpayment previously refunded or credited (amended return only)

 

 

 

 

 

 

 

 

 

11

12.

Penalty Due from Form IT-210

 

CHECK IF REQUESTING WAIVER/ANNUALIZED

12

 

 

WORKSHEET ATTACHED

 

 

 

 

If you owe penalty, enter here

13.

West Virginia Use Tax Due on out-of-state purchases

 

 

 

 

 

 

 

 

 

 

 

 

 

(See ScScheduleuleUTUT on page 9).

 

 

 

 

 

 

 

 

CHECK IF NO USE TAX DUE

13

14.

..................................................................................Add lines 10 through 13. This is your total amount due

 

 

 

 

 

 

 

 

 

14

15.

West Virginia Income Tax Withheld (See instructions)

 

 

Check if withholding from NRSR

15

 

 

 

 

(Nonresident Sale of Real Estate)

16.

.......................................................................Estimated Tax Payments and Payments with Schedule 4868

 

 

 

 

 

 

 

 

 

16

17.

................................................Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1)

17

18.

Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A)

..................................................

 

 

 

 

 

18

19.

.......................Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTCTC--11)

19

20.

Amount paid with original return (amended return only)

 

 

 

 

 

 

 

 

 

20

21.

Payments and Refundable Credits (add lines 15 through 20)

 

 

 

 

 

 

 

 

 

21

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22.

Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23

.....

PAY THIS AMOUNT

 

22

 

 

 

 

23.

Line 21 minus line 14. This is your overpayment

 

 

 

 

 

 

 

 

 

23

24.

Donations of part or all of line 23. Indicate below and enter the sum of columns 24A, 24B, and 24C on Line 24

 

 

 

24A. WEST VIRGINIA

 

 

24B. WEST VIRGINIA DEPARTMENT

 

 

 

24C. DONEL C. KINNARD MEMORIAL

 

 

 

 

CHILDREN’S TRUST FUND

 

 

OF VETERANS ASSISTANCE

 

 

 

STATE VETERANS CEMETERY

 

 

 

 

 

 

0

 

 

 

 

0

 

 

0

 

 

24

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25.

Amount of Overpayment to be credited to your 2022 estimated tax

...............................................................

 

 

 

 

 

 

 

 

 

25

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26.

Refund due to you (line 23 minus line 24 and line 25)

 

 

 

 

 

 

REFUND

 

26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

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 State Tax Department 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 that form

 

 

 

 

 

 

 

 

 

NOT be e-filed

 

 

 

 

 

 

 

 

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 STATE TAX DEPARTMENT

 

 

WV STATE TAX DEPARTMENT

 

 

 

 

 

 

P.O. BOX 1071

 

 

P.O. BOX 3694

 

 

 

 

 

CHARLESTON, WV 25324-1071

 

 

CHARLESTON, WV 25336-3694

 

 

Payment Options: Returns filed with a balance of tax due may pay through any of the following methods:

Check or Money Order payable to the WV State Tax Department - 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

–2–

*P40202102F*

P

4

0

2

0

2

1

0

2

F

Schedule

Form IT-140

M F MODIFICATIONS TO ADJUSTED GROSS INCOME 2021

 

Modifications 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

27

 

 

0

 

 

 

.00

 

0

 

 

 

.00

 

 

 

but exempt from state tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28.

Total amount of any benefit (including survivorship annuities) received from certain

28

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

federal retirement systems by retired federal law enforcement ocers

 

 

0

 

 

 

.00

 

 

0

 

 

.00

 

29.

Total amount of any benefit (including survivorship annuities) received from WV state

29

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or local police, deputy sheris’ or firemen’s retirement system, Excluding PERS –see

0

 

 

 

.00

0

 

 

 

.00

 

 

 

page 22

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30.

Military Retirement Modification

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30

 

 

0

 

.00

 

 

 

0

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31.

Other Retirement Modification

 

 

 

Column A (You)

 

 

 

Column B (Spouse)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a) West Virginia Teachers’ and

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Public Employees’ Retirement

 

 

 

 

.00

 

.00

 

 

 

 

Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000

 

(b)Federal Retirement Systems

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Title 4 USC §111)

 

 

 

 

 

 

 

 

 

0

 

.00

 

 

0

 

.00

31

 

 

 

 

 

 

 

.00

 

 

 

.00

 

32.

Social Security Benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

.00

0

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a) TOTAL Social Security Benefits.

 

 

 

 

 

 

 

 

 

You cannot claim this modification if your Federal AGI exceeds

 

(b) Benefits exempt for Federal tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$ 50,000 for SINGLE or MARRIED SEPARATE filers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$100,000 for MARRIED JOINT filers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

purposes

 

 

 

 

 

 

 

 

 

 

 

0

 

.00

 

 

0

 

.00

 

 

 

 

Multiply 32 (c) by 0.65

 

 

 

 

 

 

 

 

 

 

 

(c) Benefits taxable for Federal tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

purposes (line a minus line b)

 

 

 

 

 

.00

0

 

.00

32

 

 

 

 

 

.00

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33

 

 

 

 

 

 

 

 

.00

 

0

 

 

 

.00

 

33.

Certain assets held by subchapter S Corporation bank

..................................................

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34.

Active Duty Military pay for personnel with West Virginia Domicile

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34

 

 

 

0

 

 

 

.00

 

 

 

0

 

 

 

.00

 

 

 

(See instructions on page 22)

........................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

35.

Active Military Separation (see instructions on page 22)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

35

 

 

 

0

 

 

 

.00

 

 

 

0

 

 

 

.00

 

 

 

Must enclose military orders and discharge papers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36.

Refunds of state and local income taxes received and reported as income to the IRS ...

36

 

0

 

 

 

.00

0

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37.

Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds

 

 

 

0

 

 

 

.00

 

0

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

.00

 

38.

Railroad Retirement Board Income received

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

0

 

 

 

..................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39.

Long-Term Care Insurance

 

 

 

 

 

 

 

 

 

 

 

 

39

 

 

0

 

 

 

.00

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40.

IRC 1341 Repayments

 

 

 

 

 

 

 

 

 

 

 

 

 

40

 

 

0

 

 

 

.00

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41.

Autism Modification (instructions on page 22)

 

 

 

 

 

 

41

 

0

 

 

 

.00

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42.

ABLE Act

.......................................................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42

0

 

 

 

.00

0

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43.

PBGC Modification

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

.00

0

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a) retirement benefits that would have been

 

 

 

 

 

 

 

 

 

Subtract line 43 (b ) from (a)

 

 

 

 

 

 

 

 

 

 

 

 

paid from your employer-provided plan

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) retirement benefits actually received

 

 

 

0

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

.00

43

 

 

 

 

 

 

 

 

.00

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

from PBGC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

44.

Qualified Opportunity Zone business income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

44

0

 

 

 

.00

 

0

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a) Year of

birth

(b)

Year

of

(c) Income not included in

(d) Add lines 27 through 32

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

45.

 

(65 or older)

 

 

 

disability

 

lines 33 to 44

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Subtract line 45 column (d) from (c) (If less than zero, enter zero)

 

 

 

 

 

 

 

 

 

 

 

 

 

(NOT TO EXCEED $8000)

 

 

 

 

 

 

 

 

 

 

 

You

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

.00

 

0

 

.00

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Spouse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

.00

 

0

 

.00

45

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

46. Surviving spouse deduction

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*P40202103F*

46

 

 

 

 

0

 

 

 

.00

 

0

 

 

 

.00

 

 

 

Continues on next page

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(instructions on page 23)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Modifications Decreasing Federal Adjusted Gross Income

 

 

 

 

 

 

P

4

0

2

0

2

1

 

0

3

F

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

–3–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule

Form IT-140

M F MODIFICATIONS TO ADJUSTED GROSS INCOME 2021

Modifications Decreasing Federal Adjusted Gross Income

Column A (You)

Column B (Spouse)

 

 

 

47

 

 

.00

47. Add lines 27 through 46 for each column

 

0

 

 

48

 

 

 

48.Total Subtractions (line 47, Col A plus line 47,Col B) Enter here and on line 3 of

Form IT-140

 

 

 

 

FORM IT-140.

 

 

 

 

 

 

 

 

 

 

 

0.00

0.00

Modifications Increasing Federal Adjusted Gross Income

 

49.

Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax

49

50.

Interest or dividend income on state and local bonds other than bonds from West Virginia sources

50

51.

Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax

51

52.

Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax

52

53.

Other income deducted from federal adjusted gross income but subject to state tax

53

54.

Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses

54

55.

ABLE ACT withdrawals not used for qualifying expenses

55

 

Form IT-140

 

56.TOTAL ADDITIONS (Add lines 49 through 55). Enter here and on Line 2 of Form IT-140

56

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

*P40202104F*

P

4

0

2

0

2

1

0

4

F

–4–

RECAP

B

TAX CREDIT RECAP SCHEDULE

2021

Form IT-140

This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this sum- mary form and the appropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED with your return in order to claim a tax credit. Information for all of 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.

Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files.

WEST VIRGINIA TAX CREDIT RECAP SCHEDULE

 

 

TAX CREDIT

 

SCHEDULE

APPLICABLE CREDIT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

 

 

 

 

 

0

 

 

 

 

1.

................................................Credit for Income Tax paid to another state(s)

 

 

 

E

 

 

 

 

 

 

 

 

 

 

.00

 

** For what states?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FTC-1

 

 

 

 

0

 

 

 

 

2.

....................................................................Family Tax Credit (see page 39)

 

 

FTC-1

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WV EOTC-PIT

3

 

 

 

 

 

 

 

 

 

 

3.

General Economic Opportunity Tax Credit

 

 

 

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WV AG-1

4

 

 

 

 

 

 

 

 

 

 

4.

WV Environmental Agricultural Equipment Credit

 

 

 

 

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

5

 

 

 

 

 

 

 

 

 

 

5.

WV Military Incentive Credit

 

 

 

 

 

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

 

 

 

 

 

 

 

6.

Neighborhood Investment Program Credit

 

 

NIPA-2

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

 

 

 

7.

Historic Rehabilitated Buildings Investment Credit

 

 

 

RBIC

 

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

 

 

 

 

 

 

8.

Qualified Residential Rehabilitated Buildings Investment Credit

 

 

RBIC-A

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

9.

Apprenticeship Training Tax Credit

 

WV ATTC-1

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

 

 

 

 

 

 

10.

Alternative-Fuel Tax Credit

 

 

AFTC-1

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

 

 

 

 

 

 

 

 

11.

Conceal Carry Gun Permit Credit

 

 

CCGP-1

 

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

 

 

 

 

 

 

12. Farm to Food Bank Tax Credit

 

 

 

 

 

 

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

 

 

 

 

 

13.

Downstream Natural Gas Manufacturing Investment Tax Credit

 

 

DNG- 2

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

 

 

 

 

14.

Post Coal Mine Site Business Credit

 

 

PCM-2

 

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.

.......................................................................................Natural Gas Liquids

 

 

NGL-2

15

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

Donation or Sale of Vehicle to Qualified Charitable Organizations

 

 

DSV-1

16

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17.

Small Arms And Ammunition Manufacturers Credit

 

 

SAAM-1

17

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18.TOTAL CREDITS — add lines 1 through 17. Enter on Form IT-140, line 9

 

 

 

 

18

0

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**You cannot claim credit for taxes paid to KY, MD, PA, OH, or VA unless your source income is other than wages and/or salaries.

*P40202105A*

P

4

0

2

0

2

1

0

5

A

–5–

 

 

Schedule

 

STATEMENT OF CLAIMANT

2021

 

 

 

F

F

TO REFUND DUE DECEASED TAXPAYER

 

 

 

 

 

Form IT-140

 

Attach completed schedule to decedent’s return

NAME OF

DECEDENT

DATE OF

 

 

 

 

SOCIAL SECURITY

 

 

 

 

 

DEATH

 

 

 

 

NUMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADDRESS

 

 

 

 

 

 

 

 

(permanent residence or

 

 

 

 

 

 

 

 

domicile at date of death)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY

 

 

 

STATE

 

 

ZIP

 

 

 

 

 

CODE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NAME OF

CLAIMANT

SOCIAL SECURITY

NUMBER

ADDRESS

CITY

 

STATE

WV

ZIP

 

 

CODE

 

 

 

 

 

 

 

 

 

 

 

 

I am filing this statement as (check only one box):

A. Surviving wife or husband, claiming a refund based on a joint return

B. Administrator or executor. Attach a court certificate showing your appointment.

C.Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach a copy of the death certificate or proof of death*

ATTACH A LIST TO THIS SCHED-

ULE CONTAINING THE NAME AND ADDRESS OF THE SURVIV- ING SPOUSE AND CHILDREN OF THE DECEDENT.

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 Department of Defense notifying the next of kin of death while in active service, or a death certificate issued by the appropriate officer of the Department of Defense.

*P40202116F*

P

4

0

2

0

2

1

1

6

F

–7–

Schedule

Form IT-140

UT F WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2021

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 10.

Part I State Use Tax Calculation

1.Amount of purchases subject to West Virginia Use Tax.................................................................................

2.West Virginia Use Tax Rate..........................................................................................................................

3.West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below).......

1

2

3

$0.00

.06

$0.00

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

$

 

0.00

 

4c

 

 

 

 

4d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5a

 

 

 

5b

$

 

0.00

 

5c

 

 

 

 

5d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6a

 

 

 

6b

$

 

 

 

6c

 

 

 

 

6d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7a

 

 

 

7b

$

 

0.00

 

7c

 

 

 

 

7d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10)

 

 

 

 

 

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

$

$

$

$

0.00

0.00

0.00

0.00

0.00

Part III Total Amount Due

9. Total State Use Tax due (from line 3)

9

$

0.00

 

 

 

 

 

 

 

10. Total Municipal Use Tax due (from line 8)

10

$

0.00

 

 

 

 

 

 

 

11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140)

 

 

11

$

0.00

 

 

 

 

 

 

 

 

 

*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

*P40202106F*

P

4

0

2

0

2

1

0

6

F

–9–

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, stored, or consumed in West Virginia upon which you have not previously paid West Virginia sales or use tax. The 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. Schedule UT must be filed with IT-140 if the taxpayer is reporting use tax due.

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:

Examples of reasons you may owe use tax:

1.You purchased property without paying sales tax from a seller outside of West Virginia. You would have paid sales tax if you purchased the property from a West Virginia seller.

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 taxable manner.

3.You purchased property without paying sales tax and later gave the property away free to your customers.

USE TAX – STATE

1.Purchase price

2.6.0% West Virginia State use tax ($10,000 x .06)

3.Less 4.0% sales/use tax paid to State B ($10,000 x .04)

4.Net use tax due to West Virginia

5.Measure of tax ($200 ÷ .06 tax rate)

$10,000.00

600.00

(400.00)

200.00

$ 3,333.34

Pඉකග I. Sගඉගඍ Uඛඍ Tඉච Cඉඔඋඝඔඉග ඗ඖ (includes purchases or

You should include the $3,333.34 in Part I, line 1 of the West Virginia Purchaser’s Use Tax Schedule.

lease of tangible personal property or taxable service made using direct pay permit)

Line 1 – Enter the total dollar amount of all purchases made during the 2021 tax year that are subject to the 6% use tax rate.

Line 3 – Multiply the amount on line 1 by the use tax rate on line 2.

Pඉකග II. Mඝඖ උ ඘ඉඔ Uඛඍ Tඉච Cඉඔඋඝඔඉග ඗ඖ

You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not

USE TAX – MUNICIPAL

1.Purchase price

2.1.0% Municipality A sales/use tax ($10,000 x .01)

3.Less .5% sales/use tax paid to Municipality B ($10,000 x .005)

4.Net use tax due to municipality A

5.Measure of tax ($50 ÷ .01 tax rate)

$10,000.00

100.00

(50.00)

50.00

$ 5,000.00

previously paid sales or use tax.

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 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 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.

Note: When the combined state and municipal taxes paid to the other state/municipality equals or exceeds the combined West Virginia state and municipal use tax, no entry is required on the West Virginia Purchaser’s 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 dierent municipality and are required to pay sales or use taxes to the other state and/or municipality.

You should include the $5,000 in Part II, line 4b-7b under appropriate municipality.

Line 4a – 7a – Enter the name of the municipality.

Line 4b – 7b – Enter total purchases subject to the use tax.

Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of municipalities and rates.

Line 4d – 7d – Multiply total purchases by the tax rate and enter total.

Line 8 – Add lines 4d through 7d and enter total.

Pඉකග III. T඗ගඉඔ Aඕ඗ඝඖග Dඝඍ

Line 9 – Enter total State Use Tax due (from line 3).

Line 10 – Enter total Municipal Use Tax due (from line 8).

Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here and on line 13 of Form IT 140.

 

 

Schedule

 

NONRESIDENTS/PART-YEAR RESIDENTS

2021

 

 

 

A

F

SCHEDULE OF INCOME

 

 

 

Form IT-140

 

PART-YEAR RESIDENTS:

Enter period of West Virginia residency

FROM:

TO:

MM/DD/YYYY

MM/DD/YYYY

(To Be Completed By Nonresidents and Part-Year Residents Only)

INCOME

1.Wages, salaries, tips (withholding documents)..........

2.Interest ....................................................................

3.Dividends ................................................................

4.IRAs, pensions and annuities ..................................

5.Total taxable Social Security and Railroad Retirement benefits (see line 32 and 38 of Schedule M) .............

6.Refunds of state and local income tax

(see line 36 of Schedulele M) ....................................

7.Alimony received ....................................................

8.Business profit (or loss) ..........................................

9.Capital gains (or losses) .........................................

10.Supplemental gains (or losses) ..............................

11.Farm income (or loss) .............................................

12.Unemployment compensation insurance .............

13.Other income from federal return (identify source)

COLUMN A:

AMOUNT FROM FEDERAL RETURN

1

0

.00

20 .00

30 .00

40 .00

50 .00

60 .00

70 .00

80 .00

90 .00

100 .00

110 .00

120 .00

130 .00

COLUMN B:

ALL INCOME DURING PERIOD OF

WV RESIDENCY

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

COLUMN C:

WV SOURCE INCOME DURING

NONRESIDENT PERIOD

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

0 .00

14. Total income (add lines 1 through 13) .....................

14

0.00

0.00

0.00

ADJUSTMENTS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

.00

15.

Educator expenses

................................................

 

 

 

 

15

 

0

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

IRA deduction

 

 

 

 

 

 

 

16

 

 

 

 

.00

 

 

 

 

 

.00

.........................................................

 

 

 

 

 

 

 

0

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17.

Self-employment tax deduction

...............................

 

17

 

0

 

 

.00

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18.

Self Employed SEP, SIMPLE and qualified plans...

18

 

 

 

 

0

 

 

 

 

 

.00

 

 

 

0

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.

.....Self-employment health insurance deduction

19

 

0

 

.00

 

 

 

0

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

20.

Penalty for early withdrawal of savings

20

 

 

 

 

0

 

 

 

 

.00

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

 

0

 

 

.00

 

 

 

 

 

.00

21.

Other adjustments (See instructions page 26)

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22.

Total adjustments (add lines 15 through 21)

22

 

0

 

.00

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

0

 

23.

Adjusted gross income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

 

 

 

 

 

0

.00

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

(subtract line 22 from line 14 in each column)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24.

West Virginia income (line 23, Column B plus column C)

 

..............................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24

 

 

 

 

 

 

 

 

 

 

 

 

 

25. Income subject to West Virginia state tax

but

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*P40202107F*

 

 

 

 

 

 

 

exempt from federal tax

 

25

 

 

 

26. Total West Virginia income (line 24 plus line 25).

 

 

 

 

 

 

 

 

 

 

Enter here and on line 2 on the next page

 

 

26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P

4

0

2

0

2

1

0

7

F

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

–11–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

 

 

Schedule

F

NONRESIDENTS/PART-YEAR RESIDENTS

2021

 

 

 

A

SCHEDULE OF INCOME

 

 

 

Form IT-140

 

SCHEDULE A (CONTINUED)

PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION

1.

Tentative Tax (apply the appropriate tax rate schedule on page 37 to the amount shown on line 7, Form ITIT--140)140)

1

2.

West Virginia Income (line 26, Schedule A)

2

3.

Federal Adjusted Gross Income (line 1,FormFormITIT--140))

3

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,

 

 

FormFormITIT-140-140

4

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 2021.

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).

0

0

0

0

.00

.00

.00

.00

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 2021, 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):

 

 

 

 

 

 

 

 

 

 

 

Commonwealth of Kentucky

 

 

Commonwealth of Pennsylvania

Number of days spent in West Virginia

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State of Maryland

 

 

Commonwealth of Virginia

Number of days spent in West Virginia

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State of Ohio

 

 

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

0

 

.00

0

.00

 

6.

Enter total amount of West Virginia Income Tax withheld from your wages and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

0

 

.00

0

.00

 

 

salaries paid by your employer in 2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Line 6, column A plus line 6 column B. Report this amount on line 15 of Formorm ITIT--140)

 

 

 

7

0

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*P40202108F*

P

4

0

2

0

2

1

0

8

F

–12–

Document Specs

Fact Name Details
Form Title IT-140 West Virginia Personal Income Tax Return
Governing Law West Virginia Code §11-21-1 et seq.
Filing Status Options Includes Single, Married Filing Jointly, Head of Household, and more.
Extended Due Date Taxpayers can request an extension, but must check the appropriate box.
Exemptions Taxpayers can claim exemptions for themselves and dependents, with specific calculations.
Income Tax Calculation Taxable income is calculated by subtracting exemptions and exclusions from adjusted gross income.
Amended Returns Taxpayers can file an amended return to correct previous submissions.
Payment Options Payments can be made via check, electronic payment, or credit card.
Refund Process Refunds can be directly deposited into a bank account if the taxpayer provides the correct information.
Please rate Free Wv It 140 Template Form
4.64
(First-rate)
22 Votes