The West Virginia Tax Form is a document used by residents to report their personal income and calculate their tax obligations to the state. This form, known as IT-140, must be completed and submitted annually, with the due date typically falling on April 15. Understanding the instructions and requirements of this form is essential for accurate filing.
To begin filling out the form, click the button below.
When it comes to navigating the intricacies of personal income tax in West Virginia, the 2020 WV Tax Form, specifically the IT-140, plays a pivotal role. This form serves as the foundation for reporting your income, calculating your tax obligations, and ultimately determining any refunds or balances due. Taxpayers must pay close attention to various sections, including the essential filing status options, which range from single to married filing jointly. Each choice can significantly impact your tax calculations. The form also requires you to list exemptions, which can reduce your taxable income, and provides a detailed breakdown of income adjustments through schedules like M and E. Understanding how to accurately report your federal adjusted gross income, along with any additions or subtractions specific to West Virginia, is crucial for compliance and maximizing potential credits, such as the Family Tax Credit. Furthermore, navigating the deadlines, including the due date of April 15, 2021, is essential to avoid penalties. Each line of the form, from income calculations to tax credits and potential refunds, is designed to guide you through the process, ensuring that you meet your tax obligations while taking advantage of available benefits.
2021
Wൾ ඌ ඍ V උ ඇ ൺ
Personal Income Tax Forms & Instructions
2021 PERSONAL INCOME TAX IS DUE APRIL 18, 2022
WE S T V I R G I N I A S TAT E TA X D E PA RT M E N T
TABLE OF CONTENTS
Schedule UT Instructions
10
Important Information for 2021
13
Tips on Filing a Paper Return
14
General Information
15
Form IT-140 Instructions
19
Schedule M Instructions
21
Schedule A Instructions
24
Schedule E Instructions
26
Form IT-210 Instructions
27
Family Tax Credit Tables
31
West Virginia Tax Table
32
Tax Rate Schedules
37
Index
49
COVER PHOTOGRAPH BY JINDALAY
IT-140
W
WEST VIRGINIA PERSONAL INCOME TAX RETURN
REV 9-21
SOCIAL
SECURITY
NUMBER
LAST NAME
SPOUSE’S
FIRST LINE OF
ADDRESS
CITY
TELEPHONE
Deceased
*SPOUSE’S
SOCIAL SECURITY
Date of Death:
YOUR
SUFFIX
FIRST
MI
NAME
SECOND LINE
OF ADDRESS
STATE
ZIP CODE
EMAIL
EXTENDED DUE DATE
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)
Exemptions
(If someone can claim you as a dependent, leave box (a) blank.)
{ Spouse
and b if they apply
(b)
c. List your dependents. If more than five dependents, continue on Schedule DP 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)
Enter decedents SSN: ______________________ Year Spouse Died: _____________________
(d)
e. Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below.
(e)
1.Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A
2.Additions to income (line 56 of Schedule M).............................................................................................
3.Subtractions from income (line 48 of Schedule M)....................................................................................
4.West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)......................................................
5.Low-Income Earned Income Exclusion (see worksheet on page 23)........................................................
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
Rate Schedule
Nonresident/Part-year resident calculation schedule
6
7
8
.00
TAX DEPT USE ONLY
PAY COR SCTC NRSR HEPTC PLAN
MUST INCLUDE WITHHOLDING
FORMS WITH THIS RETURN
(W-2s, 1099s, Etc.)
–1–
*P40202101W*
P
0
PRIMARY LAST NAME
8.Total Taxes Due
SHOWN ON FORM
(line 8 from previous page)
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
11.
Overpayment previously refunded or credited (amended return only)
...........................................................
11
CHECK IF REQUESTING WAIVER/ANNUALIZED
12.
Penalty Due from Form IT-210
WORKSHEET ATTACHED
If you owe penalty, enter here
12
13.
West Virginia Use Tax Due on out-of-state purchases
(See Schedule UT on page 9).
CHECK IF NO USE TAX DUE
14.
Add lines 10 through 13. This is your total amount due
Check if withholding from NRSR
15.
West Virginia Income Tax Withheld (See instructions)
(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 HEPTC-1)
20.
Amount paid with original return (amended return only)
20
21.
Payments and Refundable Credits (add lines 15 through 20)
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 OF
24C. DONEL C. KINNARD MEMORIAL
CHILDREN’S TRUST FUND
VETERANS ASSISTANCE
STATE VETERANS CEMETERY
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
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
Telephone Number
Preparer: Check
HERE if client is
requesting that form
NOT be e-filed
Preparer’s EIN
Signature of preparer other than above
Preparer’s Printed Name
Preparer’s Firm
FOR REFUND, MAIL TO THIS ADDRESS:
FOR BALANCE DUE, MAIL TO THIS ADDRESS:
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–
*P40202102W*
Schedule
Form IT-140
M W 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
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 officers
29.
Total amount of any benefit (including survivorship annuities) received from WV state
29
or local police, deputy sheriffs’ or firemen’s retirement system, Excluding PERS –see
page 22
30.
.....................................................................................Military Retirement Modification
30
31.
Other Retirement Modification
(a) West Virginia Teachers’ and
Public Employees’ Retirement
Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000
(b)Federal Retirement Systems
(Title 4 USC §111)
32.
Social Security Benefits
(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
Multiply 32 (c) by 0.65
(c) Benefits taxable for Federal tax
purposes (line a minus line b)
33.
Certain assets held by subchapter S Corporation bank
..................................................
33
34.
Active Duty Military pay for personnel with West Virginia Domicile
34
(See instructions on page 22)
........................................................................................
35.
Active Military Separation (see instructions on page 22)
35
Must enclose military orders and discharge papers
36.
Refunds of state and local income taxes received and reported as income to the IRS ...
36
37.
Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds
38.
Railroad Retirement Board Income received
..................................................................
38
39.
Long-Term Care Insurance
39
40.
IRC 1341 Repayments
40
41.
Autism Modification (instructions on page 22)
41
42.
ABLE Act
.......................................................................................................................
42
43.
PBGC Modification
.....................
(a) retirement benefits that would have been
Subtract line 43 (b ) from (a)
paid from your employer-provided plan
(b) retirement benefits actually received
43
from PBGC
44.
Qualified Opportunity Zone business income
44
(a) Year
of birth
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
Spouse
45
*P40202103W*
46. Surviving spouse deduction
46
Continues on next page
(instructions on page 23)
–3–
47. Add lines 27 through 46 for each column
47
48.Total Subtractions (line 47, Col A plus line 47,Col B) Enter here and on line 3 of FORM IT-140.
48
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
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
56.TOTAL ADDITIONS (Add lines 49 through 55). Enter here and on Line 2 of Form IT-140
56
*P40202104W*
–4–
RECAP
TAX CREDIT RECAP SCHEDULE
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.
................................................Credit for Income Tax paid to another state(s)
E
** For what states?
2.
....................................................................Family Tax Credit (see page 39)
FTC-1
3.
......................................................General Economic Opportunity Tax Credit
WV EOTC-PIT
4.
..........................................WV Environmental Agricultural Equipment Credit
WV AG-1
5.
............................................................................WV Military Incentive Credit
J
6.
.....................................................Neighborhood Investment Program Credit
NIPA-2
7.
........................................Historic Rehabilitated Buildings Investment Credit
RBIC
8.
...................Qualified Residential Rehabilitated Buildings Investment Credit
RBIC-A
................................................................Apprenticeship Training Tax Credit
WV ATTC-1
.............................................................................Alternative-Fuel Tax Credit
AFTC-1
..................................................................Conceal Carry Gun Permit Credit
CCGP-1
.........................................................................12. Farm to Food Bank Tax Credit
.................Downstream Natural Gas Manufacturing Investment Tax Credit
DNG- 2
Post Coal Mine Site Business Credit
PCM-2
.......................................................................................Natural Gas Liquids
NGL-2
Donation or Sale of Vehicle to Qualified Charitable Organizations
DSV-1
Small Arms And Ammunition Manufacturers Credit
SAAM-1
18.TOTAL CREDITS — add lines 1 through 17. Enter on Form IT-140, line 9
**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.
*P40202105W*
–5–
Form IT-140 W
FAMILY TAX CREDIT
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 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).................................................
2.Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140).......................................
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)..........................................................................................................
4.Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit............
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)............................................................................................................................
6.Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 31. If the exemptions on line 5 are greater than 8, use the table for a family size of 8
7.Enter your income tax due from line 8 of Form IT-140........................................................................................
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 .....................................
DPSCHEDULE OF ADDITIONAL DEPENDENTS 2021
Use this schedule to continue listing dependents. If space is needed for more than 18 dependents, a copy of this form may be obtained from the West Virginia State Tax Department’s website: tax.wv.gov.
First Name
Last Name
Social Security Number
MM DD YYYY
*P40202110W*
–6–
F
STATEMENT OF CLAIMANT
TO REFUND DUE DECEASED TAXPAYER
Attach completed schedule to decedent’s return
NAME OF
DECEDENT
DATE OF
DEATH
(permanent residence or
domicile at date of death)
ZIP
CODE
CLAIMANT
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.
*P40202116W*
–7–
Schedules
H & E
CERTIFICATION FOR PERMANENT AND TOTAL DISABILITY
AND CREDIT FOR INCOME TAX PAID TO ANOTHER STATE
SCHEDULE H CERTIFICATION OF PERMANENT AND TOTAL DISABILITY
TAXPAYERS WHO ARE DISABLED DURING 2021 REGARDLESS OF AGE
If you were certified by a physician as being permanently and totally disabled during the taxable year 2021, OR you were the surviving spouse of an individual who had been certified disabled and DIED DURING 2021, read the instructions to determine if you qualify for the income reducing modification allowed on Schedule M.
If you qualify, you must (1) enter the name of and social security number of the disabled taxpayer in the space provided on this form, (2) have a physician complete the remainder of the certification statement and return it to you, (3) enclose the completed certification with your West Virginia personal income tax return, and (4) complete Schedule M to determine your modification.
A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H.
If you have provided the West Virginia State Tax Department with an approved Certification of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS DID NOT CHANGE FOR 2021, you do not have to submit this form with your return. However, you must have a copy of your original disability certification should the Department request verification at a later date.
I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2021.
Name of Disabled Taxpayer
Physician’s Name
Physician's FEIN Number
Physician’s Street Address
City
State
Zip Code
Physicians
Signature
MM
DD
YYYY
INSTRUCTIONS TO PHYSICIAN COMPLETING DISABILITY STATEMENT
A PERSON IS PERMANENTLY AND TOTALLY DISABLED WHEN HE OR SHE IS UNABLE TO ENGAGE IN ANY SUBSTANTIAL GAINFUL ACTIVITY BECAUSE OF A MENTAL OR PHYSICAL CONDITION AND THAT DISABILITY HAS LASTED OR CAN BE EXPECTED TO LAST CONTINUOUSLY FOR AT LEAST A YEAR, OR CAN BE EXPECTED TO LEAD TO DEATH. IF, IN YOUR OPINION, THE INDIVIDUAL NAMED ON THIS STATEMENT IS PERMANENTLY AND TOTALLY DISABLED DURING 2021, PLEASE CERTIFY SUCH BY ENTERING YOUR NAME, ADDRESS, SIGNATURE, DATE, AND FEIN NUMBER IN THE SPACES PROVIDED ABOVE AND RETURN TO THE INDIVIDUAL.
ANOTHER STATE
RESIDENCY STATUS
Resident
Nonresident – did not maintain a residence in West Virginia during the taxable year (NO CREDIT IS ALLOWED)
Part-Year Resident – maintained a residence in West Virginia for part of the year; check the box which describes your situation and enter the date of your move:
MM DD YYYY Moved into West Virginia
Moved out of West Virginia, but had West Virginia source income during your nonresident period Moved out of West Virginia and had no West Virginia source income during your nonresident period
SCHEDULE E CREDIT FOR INCOME TAX PAID TO
1.INCOME TAX COMPUTED on your 2021 _________________ return. Do not report Tax Withheld State Abbreviation
2.West Virginia total income tax (line 8 of Form IT-140).........................................................................................
3.Net income derived from above state included in West Virginia total income.....................................................
4.Total West Virginia Income (Residents–Form IT-140, line 4. Part-Year Residents-Schedule A, line 26)............
5.Limitation of Credit (line 2 multiplied by line 3 divided by line 4).........................................................................
6. Alternative West Virginia taxable income Residents – subtract line 3 from line 7, Form IT-140
Part-year residents – subtract line 3 from line 4.............................
7.Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 6).........
8.Limitation of credit (line 2 minus line 7)...............................................................................................................
9.Maximum credit (line 2 minus the sum of lines 2 through 17 of the Tax Credit Recap Schedule)
10.Total Credit (SMALLEST of lines 1,2, 5, 8, or 9) enter here and on line 1 of the Tax Credit Recap Schedule.
A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURN IN YOUR FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP, LIMITED LIABILITY COMPANY OR S-CORPORATIONS. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR ANY OTHER POLITICAL SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.
Wv Sales and Use Tax Form - Specifies penalties for conducting taxable sales or purchases without a Business Registration Certificate.
Dhhr Lieap Application - A detailed record-keeping section for DHHR use ensures transparency and accountability in the application's review and decision-making stages.
For those seeking legal empowerment for their minor child, the temporary Power of Attorney for a Child arrangement can be invaluable. This document allows designated adults to manage decisions when parents are unavailable, ensuring your child's welfare is prioritized during your absence.
West Virginia Power of Attorney Requirements - The form is designed to be straightforward, ensuring that taxpayers can easily grant authority to their chosen agents.