West Virginia Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)
⚠️Informational only — not legal or tax advice.
Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January 26 – April 15, 2026
Last verified: February 22, 2026
Table of Contents
- Quick Reference
- Key Takeaways
- Quick Questions
- West Virginia Income Tax Rates and Brackets (2025 Tax Year — Filed 2026)
- Statutory Authority
- Who Must File West Virginia Income Tax
- What Income Is Taxable in West Virginia
- Personal Exemptions
- West Virginia Income Tax Credits (Tax Year 2025)
- Filing Deadlines
- Filing Options
- Special Considerations for West Virginia Income Tax
- Tax Residency vs. Domicile in West Virginia
- Audit Documentation
- Common Tax Filing Situations
- Military Personnel
- Retirees
- Students
- Part-Year Residents
- Penalties and Interest
- Forms & Publications
- Information Verification Log
- Where to Check for Updates
- Resources
- Tax Glossary
- Update History
Quick Reference
Does West Virginia have income tax? Yes
Tax structure: Progressive
Tax rates: 2.22% to 4.82%
Standard deduction (Single): West Virginia uses personal exemptions ($2,000 per exemption), not a standard deduction
Standard deduction (Married Filing Jointly): $2,000 per exemption (minimum $500 if claimed as dependent)
Local income tax: No
Official source: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
Key Takeaways
- Residents: West Virginia residents pay state income tax on income from all sources, worldwide.
- Non-residents: Non-residents pay West Virginia income tax only on West Virginia-source income (wages earned in the state, WV business income, WV rental income, etc.).
- Tax rates: Progressive system with five brackets ranging from 2.22% to 4.82% for Tax Year 2025, following a significant rate cut under SB 2033 (Second Special Session 2024).
- Recent reform: Rates were reduced again effective January 1, 2025, building on cuts first enacted in 2023 under HB 2526. Future triggers may reduce rates further effective January 1, 2027.
- Local income tax: West Virginia does not permit local income taxes.
- Reciprocity: West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia.
- Primary forms: Form IT-140 (residents, part-year residents, and nonresidents)
Quick Questions About West Virginia Income Tax
What is the West Virginia income tax rate for 2025?
West Virginia has a progressive income tax with five brackets. Rates range from 2.22% on the first $10,000 of taxable income to 4.82% on income above $60,000. These rates took effect January 1, 2025 under SB 2033.
Does West Virginia have state income tax?
Yes. West Virginia imposes a personal income tax on residents, part-year residents, and non-residents with West Virginia-source income. The state has actively reduced rates since 2023 through legislative action.
What are the income tax brackets in West Virginia?
For Tax Year 2025, West Virginia has five tax brackets. Single filers and most taxpayers: 2.22% (up to $10,000), 2.96% ($10,001–$25,000), 3.33% ($25,001–$40,000), 4.44% ($40,001–$60,000), and 4.82% (over $60,000). Married filing separately filers use Rate Schedule II with different thresholds. See complete bracket tables below.
Is Social Security taxed in West Virginia?
It depends on your federal adjusted gross income (FAGI). Taxpayers with FAGI of $50,000 or less (single) or $100,000 or less (married filing jointly) receive a 100% exemption from West Virginia tax on Social Security benefits. For Tax Year 2025, taxpayers above those thresholds receive a 65% decreasing modification on their taxable Social Security benefits. Beginning in Tax Year 2026, all Social Security will be fully exempt.
Does West Virginia tax retirement income?
Military retirement pay is fully exempt. WV state and local police, deputy sheriffs’, and firemen’s retirement income is fully exempt. West Virginia Teachers’ and Public Employees’ Retirement and federal civilian retirement receive up to a $2,000 deduction. Railroad Retirement Board benefits are fully exempt. Private pension and IRA distributions are generally taxable, though seniors 65+ or permanently disabled may deduct up to $8,000 from any income source.
Do I need to file a West Virginia income tax return?
West Virginia residents must file if they are required to file a federal return or if their West Virginia income exceeds their total exemptions. Non-residents with any West Virginia-source income must also file. Estimated tax is required if liability exceeds $600 after withholding credits.
Source: https://tax.wv.gov/Individuals/Pages/Individuals.aspx
West Virginia Income Tax Rates and Brackets (2025 Tax Year — Filed 2026)
The following tax rates and brackets apply to income earned in 2025, reported on returns filed beginning January 26, 2026.
| Rate Snapshot | |
|---|---|
| Tax Attribute | Amount / Status |
| Lowest Tax Rate | 2.22% |
| Highest Tax Rate | 4.82% |
| Tax Structure | Progressive |
| Number of Brackets | 5 |
| State Income Tax | Yes |
| Local Income Tax | No |
| Personal Exemption (per exemption) | $2,000 |
| Standard Deduction | Not applicable — WV uses personal exemptions |
| Minimum exemption (if claimed as dependent) | $500 |
Source: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
Legislative authority: W. Va. Code §11-21-4i (SB 2033, Second Special Session 2024)
| Rate Schedule I — Single, Married Filing Jointly, Head of Household, Qualifying Widow(er), Estates & Trusts | |
|---|---|
| WV Taxable Income | Tax |
| $0 – $10,000 | 2.22% of taxable income |
| Over $10,000 – $25,000 | $222.00 + 2.96% of excess over $10,000 |
| Over $25,000 – $40,000 | $666.00 + 3.33% of excess over $25,000 |
| Over $40,000 – $60,000 | $1,165.50 + 4.44% of excess over $40,000 |
| Over $60,000 | $2,053.50 + 4.82% of excess over $60,000 |
| Rate Schedule II — Married Filing Separately | |
|---|---|
| WV Taxable Income | Tax |
| $0 – $5,000 | 2.22% of taxable income |
| Over $5,000 – $12,500 | $111.00 + 2.96% of excess over $5,000 |
| Over $12,500 – $20,000 | $333.00 + 3.33% of excess over $12,500 |
| Over $20,000 – $30,000 | $582.75 + 4.44% of excess over $20,000 |
| Over $30,000 | $1,026.75 + 4.82% of excess over $30,000 |
Note: Married Filing Separately filers must use Rate Schedule II and cannot use the standard Tax Table. All other filing statuses use Rate Schedule I or the Tax Table.
Source: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
Forms & Instructions: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
| Tax Rate History — Recent Reforms | ||
|---|---|---|
| West Virginia has implemented significant income tax rate reductions since 2023: | ||
| Tax Year | Top Rate | Legislative Authority |
| 2022 and prior | 6.50% | Prior law |
| 2023 | 5.12% | HB 2526 (average 21.25% reduction) |
| 2024 | 5.12% | HB 2526 triggers |
| 2025 | 4.82% | SB 2033, Second Special Session 2024 |
| 2026 | TBD | Future trigger assessment (August 2025) |
Future rate reductions will be assessed in August 2025 for potential implementation effective January 1, 2027, pursuant to W. Va. Code §11-21-4h.
Source: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
Statutory Authority
West Virginia’s personal income tax is authorized under the following legal framework:
Constitutional Authority:
- West Virginia Constitution, Article X, §1 — grants the Legislature authority to levy taxes for state purposes
Primary Statutory Authority:
- W. Va. Code §11-21-1 et seq. — West Virginia Personal Income Tax Act
- W. Va. Code §11-21-4i — 2025 tax rates (enacted by SB 2033, Second Special Session 2024)
- W. Va. Code §11-21-4h — Future income tax rate reduction triggers
- W. Va. Code §11-21-12 — Modifications to federal adjusted gross income (exemptions, subtractions)
- W. Va. Code §11-21-20 — Credit for income tax paid to another state
- W. Va. Code §11-21-22 — Family Tax Credit
Official West Virginia Code: https://code.wvlegislature.gov/11-21/
Administrative Authority:
- West Virginia Tax Division, Administrative Notice 2024-03 (superseded by SB 2033)
- W. Va. Code R. §110-21 — Personal Income Tax Regulations
Legislative History:
- Original personal income tax enactment: 1961
- Major restructuring: Various amendments through 2023–2025
- 2023: HB 2526 — immediate 21.25% average rate reduction; property tax credits introduced
- 2024 (Second Special Session): SB 2033 — further rate reduction effective January 1, 2025; extended future cut triggers
This page compiles information directly from these statutory and regulatory authorities as administered by the West Virginia Tax Division.
Source: https://code.wvlegislature.gov/11-21/ and https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
Who Must File West Virginia Income Tax
Residents
West Virginia residents must file Form IT-140 if:
- They are required to file a federal income tax return, OR
- Their West Virginia adjusted gross income exceeds the total of their personal exemptions ($2,000 per exemption)
Every individual who was a full-year resident of West Virginia and had any West Virginia taxable income must file a state return. The starting point for West Virginia tax is the taxpayer’s federal adjusted gross income.
Part-Year Residents
Part-year residents — individuals who moved into or out of West Virginia during 2025 — must file Form IT-140 and complete Schedule A (Nonresidents/Part-Year Residents Schedule of Income) to allocate income between their period of West Virginia residency and non-residency.
Non-Residents
Non-residents who had any income from West Virginia sources during 2025 must file Form IT-140 as a non-resident. West Virginia-source income includes:
- Wages earned while physically working in West Virginia
- Business income from West Virginia operations
- Rental income from West Virginia property
- Capital gains from West Virginia real estate or business assets
- Partnership and S-corporation income from West Virginia sources
Exception for reciprocal state residents: Residents of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia whose only West Virginia income is from wages and salaries are not required to file a full non-resident return. They instead complete Part II of Schedule A to claim a refund of any West Virginia income tax withheld from their wages.
Statutory Residents — 183-Day Rule
Non-domiciliary residents of Pennsylvania or Virginia who spend more than 183 days in West Virginia during the tax year are considered West Virginia residents and must file as full-year residents (Form IT-140 as resident), not as non-residents.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
What Income Is Taxable in West Virginia
West Virginia uses federal adjusted gross income (FAGI) as the starting point, then applies state-specific additions and subtractions (Schedule M) to arrive at West Virginia taxable income.
Fully Taxable Income (generally)
- Wages and salaries
- Self-employment income and business profits
- Investment income (interest, dividends, capital gains)
- Retirement account distributions (private 401(k), IRA, private pension)
- Rental income
- Unemployment compensation
- Alimony received (for agreements pre-dating the federal 2019 rule change, per federal conformity)
- Other income included in federal AGI unless specifically exempt
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Social Security Benefits
West Virginia’s treatment of Social Security benefits depends on federal AGI:
Taxpayers at or below the threshold (100% exempt):
- Single, Head of Household, Married Filing Separately: FAGI of $50,000 or less → 100% of Social Security benefits taxable for federal purposes are exempt from West Virginia tax.
- Married Filing Jointly: FAGI of $100,000 or less → 100% exempt.
Taxpayers above the threshold (Tax Year 2025 — 65% decreasing modification):
- Single/MFS: FAGI above $50,000 → 65% of taxable Social Security benefits are exempt (a 65% decreasing modification applies).
- Married Filing Jointly: FAGI above $100,000 → 65% decreasing modification applies.
Tax Year 2026: Beginning January 1, 2026, Social Security will be 100% exempt for all West Virginia taxpayers regardless of income, pursuant to HB 4880 (2024 Regular Session).
Statutory authority: W. Va. Code §11-21-12(c)(8)
Source: https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx
Military Retirement Pay
West Virginia fully exempts all military retirement pay. This exemption applies to retirement income from the regular Armed Forces, Reserves, National Guard, U.S. Public Health Service Commissioned Corps, and National Oceanic and Atmospheric Administration Commissioned Officer Corps. Survivorship annuities are also fully exempt.
This is claimed as a decreasing modification on Schedule M, Line 32 of Form IT-140. The 1099-R must be enclosed with the return even if no withholding is reported.
Effective: Tax Years beginning on and after January 1, 2019
Source: https://tax.wv.gov/Documents/TSD/tsd443.pdf
West Virginia Public Pension Income
- WV state/local police, deputy sheriffs’, and firemen’s retirement system: Fully exempt (100%) from West Virginia income tax, including survivorship annuities. Claimed on Schedule M, Line 31.
- West Virginia Teachers’ Retirement System (TRS): Up to $2,000 deduction, claimed on Schedule M, Line 33(a).
- West Virginia Public Employees’ Retirement System (PERS): Up to $2,000 deduction, claimed on Schedule M, Line 33(a). The combined TRS + PERS deduction cannot exceed $2,000.
Federal Civilian Retirement (Non-Military)
Federal civilian retirement income: Up to $2,000 deduction (combined with WV public pension deduction, total cannot exceed $2,000), claimed on Schedule M, Line 33(b).
Federal law enforcement retirement (retired officers/firefighters): Fully exempt if documented with appropriate federal service records (Summary of Federal Service from FERS, Federal Form RI 20-124, or DOJ retirement ID card).
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Railroad Retirement Board Income
All United States Railroad Retirement Board income is fully exempt from West Virginia income tax, including unemployment compensation, disability, and sick pay included on the federal return. Claimed on Schedule M as a decreasing modification. The 1099-RRB must be enclosed with the return.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Interest on U.S. and West Virginia Obligations
Interest or dividends received on United States obligations or West Virginia obligations that are exempt from state tax are allowed as a decreasing modification from federal AGI on Schedule M, Line 29.
Long-Term Care Insurance Premiums
West Virginia allows a decreasing modification for long-term care insurance premiums paid during the year, claimed on Schedule M, Line 41.
Personal Exemptions
West Virginia has retained personal exemptions, unlike the federal government which eliminated them after 2017.
| Exemption Amounts (Tax Year 2025) | |
|---|---|
| Exemption Type | Amount |
| Each personal exemption claimed (self, spouse, each dependent) | $2,000 |
| Minimum exemption (if someone else can claim you as dependent) | $500 |
| Surviving spouse exemption (two years following spouse's death) | $2,000 |
Who May Claim Exemptions
- Yourself (Box a): Enter 1 unless you can be claimed as a dependent on another’s return.
- Spouse (Box b): Enter 1 if filing jointly; your spouse may not also be claimed by another.
- Dependents (Box c): List each qualifying dependent. Use Schedule DP for more than four dependents.
- Surviving Spouse (Box d): Eligible for two tax years following the death of a spouse.
Total exemptions × $2,000 = exemption deduction claimed on Line 6 of Form IT-140.
West Virginia does not have a standard deduction as most other states do. Instead, it relies exclusively on this personal exemption system. The only itemized deduction allowed from the federal return is gambling losses (which may not exceed gambling winnings).
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Senior Citizen / Disability Modification — $8,000 Deduction
Individuals who are age 65 or older (as of year-end) OR certified permanently and totally disabled may deduct up to $8,000 of income received from any source from their West Virginia adjusted gross income. This is similar in effect to a standard deduction for seniors and disabled individuals. If filing jointly and both spouses qualify, each may deduct up to $8,000.
This $8,000 modification is reduced dollar-for-dollar by other decreasing modifications (including Social Security, pension deductions) taken on Schedule M lines 29 through 34. Only the excess above those deductions, up to $8,000, may be claimed.
Statutory authority: W. Va. Code §11-21-12(c)(9)
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Low-Income Earned Income Exclusion
West Virginia provides an exclusion for low-income taxpayers with earned income. The exclusion is calculated on a worksheet in the Form IT-140 instructions (page 29) and claimed on Line 5 of Form IT-140.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
West Virginia Income Tax Credits (Tax Year 2025)
West Virginia offers multiple tax credits claimed via the Tax Credit Recap Schedule enclosed with Form IT-140. Credits are listed below in order of relevance to most individual taxpayers.
1. Family Tax Credit (FTC)
West Virginia’s Family Tax Credit reduces or eliminates personal income tax for lower- and moderate-income households.
Eligibility requirements:
- Must claim at least one personal exemption on Form IT-140
- Must not be subject to the federal Alternative Minimum Tax
- Federal AGI must fall within income guidelines based on household size (thresholds for TY2025 are in the FTC-1 schedule)
How to claim: Complete Schedule FTC-1 and attach to Form IT-140. Enter credit on Recap Schedule Line 2.
Statutory authority: W. Va. Code §11-21-22
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
2. Credit for Income Tax Paid to Another State
West Virginia residents who pay income tax to another state on income that is also taxed by West Virginia may claim a credit to avoid double taxation.
Key limitations:
- Credit is limited to the lesser of: WV tax on the other state’s income, or the actual tax paid to the other state.
- No credit is allowed for income tax paid to a city, township, borough, or other political subdivision.
- Nonresidents may not claim this credit.
- Part-year residents may only claim this credit if the other state’s income is included in WV taxable income on Schedule A.
How to claim: Complete Schedule E for each state. Enter credit on Recap Schedule Line 1.
Statutory authority: W. Va. Code §11-21-20
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
3. Senior Citizen Tax Credit (SCTC)
Provides a credit for property taxes paid to offset state income tax burden for low-income seniors participating in the county Homestead Exemption program.
Eligibility:
- Must participate in the Homestead Exemption program (administered by county assessor)
- Must have incurred and paid property taxes
- Federal AGI must be less than 150% of the federal poverty guideline:
- 1-person household: FAGI of $23,475 or less (TY2025 threshold)
- Each additional household member adds $8,250
Taxpayers qualifying for this credit must file a return even with no federal filing obligation.
How to claim: Complete Schedule SCTC-A (mailed automatically to qualifying Homestead Exemption participants). Enter credit on IT-140 Line 18.
Source: https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizensTaxCredit.aspx
4. Homestead Excess Property Tax Credit (HEPTC)
Provides a refundable credit for property taxes paid on owner-occupied residential real property that exceed 4% of the taxpayer’s income.
Eligibility:
- Owner-occupied residential real property only
- Maximum credit: $1,000 (refundable)
- Must file state return to claim, even with no federal obligation
How to claim: Complete Schedule HEPTC-1 and include Class 2 receipt. Enter credit on IT-140 Line 19.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
5. Motor Vehicle Property Tax Adjustment Credit
Refundable credit for personal property taxes paid on motor vehicles during the year. Created by HB 2526 (2023) as part of the income tax rate reduction package.
How to claim: Enter on IT-140 Line 21A. See TSD 454 for details.
Source: https://tax.wv.gov/Documents/TSD/tsd454.pdf
6. Disabled Veteran Real Property Tax Credit
Refundable credit for eligible disabled veterans for real property taxes paid.
Source: https://tax.wv.gov/Documents/TSD/tsd455.pdf
7. Child and Dependent Care Expenses Credit
West Virginia allows a credit equal to 50% of the credit claimed on federal Form 2441 for child and dependent care expenses.
How to claim: Must include a copy of federal Form 2441. Enter on Recap Schedule Line 18.
Statutory authority: W. Va. Code §11-21-26
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
8. Non-Family Adoption Tax Credit
Available for qualifying adoption expenses. Claimed on IT-140 Line 17. Must include Schedule WV NFA-1.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
9. Neighborhood Investment Program Credit
Credit for contributions to approved charitable organizations under the Neighborhood Investment Program.
Statutory authority: W. Va. Code §11-13J
How to claim: Complete NIPA-2 schedule. Enter on Recap Schedule Line 7.
10. WV 529 / Prepaid Tuition Plan Contributions
Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds (WVDE SMART529) are allowed as a decreasing modification on Schedule M, Line 39. Annual contribution statement must be enclosed.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Filing Deadlines
Regular Filing Deadline
April 15, 2026 — Tax Year 2025 returns are due.
West Virginia’s filing season opened January 26, 2026. The West Virginia Tax Division began accepting Tax Year 2025 returns on that date.
Extension Deadline
October 15, 2026 — Extended deadline for taxpayers who filed a WV4868 by April 15, 2026.
Important: An extension to file is NOT an extension to pay. Any tax owed must still be paid by April 15, 2026, or late payment penalties and interest will accrue on the unpaid balance.
West Virginia accepts a copy of the federal Form 4868 extension request in lieu of a separate WV4868 — attach the federal extension copy to the West Virginia return when filed.
Extension form: WV4868 — Application for Extension of Time to File
Source: https://tax.wv.gov/Individuals/TaxFilingSeason/Pages/TaxFilingSeason.aspx
Estimated Tax Payment Due Dates
Estimated tax payments are required if your estimated West Virginia income tax liability (net of withholding credits) exceeds $600. Payments are due:
| Quarterly Estimated Tax Payments | |
|---|---|
| Quarter | Due Date |
| Q1 (Tax Year 2026) | April 15, 2026 |
| Q4 (Tax Year 2025) | January 15, 2026 (already passed) |
| Q2 (Tax Year 2026) | June 15, 2026 |
| Q3 (Tax Year 2026) | September 15, 2026 |
Forms: IT-140ES — West Virginia Individual Estimated Income Tax Payment
Source: https://tax.wv.gov/Documents/TSD/tsd413.pdf
Filing Options
Online Filing (E-File)
West Virginia strongly encourages electronic filing for faster processing and refunds.
- MyTaxes Online Portal: https://mytaxes.wvtax.gov — official West Virginia Tax Division portal for filing, payments, and refund tracking
- IRS-Approved Tax Software: Commercial software (TurboTax, H&R Block, TaxAct, etc.) that supports West Virginia returns
- Free File: Eligible taxpayers may qualify for free filing through the IRS Free File Alliance; check https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free for eligibility
Paper Filing
Paper forms are available from the West Virginia Tax Division:
- Primary Form: IT-140 — West Virginia Personal Income Tax Return
- Download Location: https://tax.wv.gov/Individuals/Pages/Individuals.aspx
- Mailing address (refund): WV Tax Division, P.O. Box 1071, Charleston, WV 25324-1071
- Mailing address (balance due): WV Tax Division, P.O. Box 3694, Charleston, WV 25336-3694
The Tax Division advises taxpayers to avoid paper returns where possible due to processing delays.
Walk-In Services
Walk-in taxpayer assistance is available at West Virginia Tax Division offices.
Source: https://tax.wv.gov/Individuals/WalkInServices/Pages/IndividualsWalkInServices.aspx
Tax Preparer Options
Licensed professionals experienced with West Virginia tax:
- CPA (Certified Public Accountant)
- Enrolled Agent (EA)
- Tax Attorney
Source: https://tax.wv.gov/Individuals/TaxFilingSeason/Pages/TaxFilingSeason.aspx
Special Considerations for West Virginia Income Tax
Remote Workers and Multi-State Taxation
Living in West Virginia, Working for Out-of-State Employer
As a West Virginia resident, you owe West Virginia income tax on ALL income from all sources, regardless of where your employer is located or where work is performed. This applies fully to remote workers.
What this means:
- Employer location does NOT determine tax obligation.
- Income earned remotely for a California, New York, or any other out-of-state employer is fully subject to West Virginia income tax.
- West Virginia law requires proper withholding for resident employees.
Example: A West Virginia resident working from home for an employer based in Virginia owes West Virginia income tax on all wages earned, even though the employer is in Virginia.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Working in West Virginia, Living in Another State
Non-residents who perform work physically IN West Virginia owe West Virginia income tax on income earned from West Virginia sources.
Physical Presence Rule: Income is sourced to West Virginia based on where work is physically performed. Non-residents working temporarily in West Virginia (30 days or fewer) may be exempt from withholding under specific circumstances — see employer withholding guidance.
Exemption for reciprocal state residents: Residents of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia whose only West Virginia income is wages and salaries are exempt from West Virginia withholding (and from West Virginia income tax on those wages) under reciprocal agreements. See Reciprocal Agreements section below.
Source: https://tax.wv.gov/Documents/TSD/tsd381.pdf
⚠️ Interstate Tax Risk Indicator
Remote workers involving West Virginia commonly encounter complications with specific states:
States requiring careful planning:
- New York — Applies convenience of employer rule; WV residents working remotely for NY employers may owe NY tax if working from home for convenience rather than necessity.
- Pennsylvania — Complex; West Virginia has reciprocity with PA for wages, but PA has 2,500+ local tax jurisdictions (Earned Income Tax) that are NOT covered by the reciprocal agreement.
- Virginia — West Virginia has reciprocity with VA; however, the 183-day rule applies (VA domiciliaries in WV 183+ days become WV statutory residents).
- California — Aggressive residency audits for those with California income who claim non-residency.
- Ohio, Maryland, Kentucky — Covered by reciprocity for wages; confirm all income types before assuming full exemption.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf and https://tax.wv.gov/Documents/TSD/tsd381.pdf
“Convenience of the Employer” Rule
West Virginia does NOT apply a “convenience of the employer” rule. Non-residents are taxed only on income from work physically performed in West Virginia. If you live outside West Virginia and work remotely, your wages are not West Virginia-source income solely because your employer happens to be located in West Virginia.
However: West Virginia residents working remotely for any employer owe West Virginia income tax on all income regardless of the employer’s state — this is a residency-based obligation, not a convenience rule.
Source: https://tax.wv.gov/Documents/TSD/tsd381.pdf
Reciprocal Agreements
West Virginia has reciprocal income tax agreements with the following states for wage and salary income:
- Kentucky
- Maryland
- Ohio
- Pennsylvania
- Virginia
What reciprocity means:
- Residents of these five states who earn ONLY wages and salaries from West Virginia sources are NOT subject to West Virginia income tax on those wages.
- They pay income tax only to their state of residence.
- Their West Virginia employers must still withhold unless the employee files Form WV/IT-104 (Employee’s Withholding Exemption Certificate) claiming the reciprocal exemption.
To claim exemption from withholding: The employee must complete Form WV/IT-104 and submit it to their West Virginia employer. The form certifies the employee is a resident of a reciprocal state and that their only WV income is from wages and salaries.
To claim a refund of WV tax withheld: File Form IT-140 and complete Schedule A, Part II. The refund process applies when WV tax was withheld despite reciprocity eligibility.
Important limitation: Reciprocity applies only to wages and salaries. Other income types (business income, rental income, WV real estate gains) earned by residents of reciprocal states remain subject to West Virginia income tax as non-resident income.
Important note on Pennsylvania and Virginia: Residents of Pennsylvania or Virginia who spend more than 183 days in West Virginia during the tax year are considered West Virginia residents (statutory residency rule) even if domicile remains in their home state. This overrides the reciprocal wage exemption — they must file as WV residents.
Form: WV/IT-104 — Employee’s Withholding Exemption Certificate
Source: https://tax.wv.gov/Documents/Withholding/it104.pdf and https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Multi-State Tax Filing
When earning income in multiple states (and no reciprocal agreement covers the non-WV income):
- File Form IT-140 as a West Virginia resident reporting ALL income from all sources.
- File non-resident returns in the other states where income was earned.
- Claim Schedule E credit on the West Virginia return for income taxes paid to other states on the same income.
- The credit prevents double taxation but does not eliminate the obligation to file in each state.
Forms required:
- West Virginia Schedule E — Credit for Income Tax Paid to Another State
- Non-resident return for each state where income was earned
Limitation: No Schedule E credit is allowed for taxes paid to cities, townships, boroughs, or other political subdivisions of other states.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Tax Residency vs. Domicile in West Virginia
Understanding the distinction between domicile and statutory residency is essential for multi-state taxpayers.
Domicile Defined
Domicile is your permanent legal home — the place to which you intend to return whenever absent and which you consider your true, fixed, and permanent home.
Key characteristics:
- You can have only ONE domicile at a time.
- Domicile does not change simply because you live elsewhere temporarily.
- Temporary absences do not change domicile.
- Intent to return is critical — you must demonstrate you do NOT intend to remain elsewhere permanently.
Factors establishing West Virginia domicile:
- Where you maintain your primary residence
- Where you register to vote
- Where you obtain your driver’s license
- Where you register your vehicles
- Where you file for a homestead exemption
- Where your family resides
- Where you maintain bank accounts and professional relationships
- Stated intent in legal documents (will, estate plan)
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Statutory Residency — The 183-Day Rule
West Virginia imposes income tax as a full-year resident on individuals who are NOT domiciled in West Virginia but who:
- Are present in West Virginia for more than 183 days during the tax year, AND
- Maintain a place of abode (home, apartment, etc.) in West Virginia
This applies specifically to domiciliaries of Pennsylvania and Virginia who work or live in West Virginia. Under this rule, such individuals are treated as West Virginia residents for tax purposes even though their legal domicile remains in another state.
Consequence: A statutory resident must file Form IT-140 as a full-year West Virginia resident, reporting all income — not merely a non-resident return.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
| Critical Differences | ||
|---|---|---|
| Factor | Domicile | Statutory Residency |
| Number allowed | One at a time | Can be resident of multiple states |
| Basis | Intent + connections to state | Physical presence (183+ days) + place of abode |
| Changes when | Establish new permanent home with intent | Cease to meet 183-day threshold |
| Tax impact | All-source income taxable as domiciliary | All-source income taxable as statutory resident |
Common Scenarios
Scenario 1: West Virginian working in another state
- Domicile: West Virginia (family home, voter registration)
- Works in Ohio (5 days/week, rents apartment)
- Tax result: West Virginia resident; Ohio non-resident. File WV resident return (all income). File Ohio non-resident return (Ohio wages). Claim WV Schedule E credit for Ohio tax paid. (Ohio reciprocity does NOT apply because this taxpayer has WV domicile working in Ohio — reciprocity benefits the Ohio resident working in WV.)
Scenario 2: Pennsylvania resident working in West Virginia
- Domicile: Pennsylvania
- Works full-time in West Virginia (9 months), maintains WV apartment
- Days in WV: 180 (under threshold)
- Tax result: Pennsylvania resident; West Virginia non-resident for wages only. Under reciprocity, wages exempt from WV. PA resident return only.
Scenario 3: Pennsylvania resident — 183+ days in WV
- Domicile: Pennsylvania, but maintains WV apartment and works in WV year-round
- Days in WV: 200+ days
- Tax result: Statutory WV resident due to 183-day rule. Must file WV resident return (all income). Also files PA resident return. Credits claimed to avoid full double taxation.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Audit Documentation
Documentation Commonly Requested in West Virginia Residency Audits
West Virginia’s Tax Division may audit residency determinations. The following documentation types are commonly requested:
| Primary Residency Evidence | |
|---|---|
| Document Type | What It Shows |
| Driver’s License | State of legal residence |
| Voter Registration | Where you exercise voting rights |
| Vehicle Registration | State of vehicle domicile |
| Professional Licenses | State of professional registration |
| Homestead Exemption Application | Primary residence for property tax purposes |
| Physical Presence Documentation | |
|---|---|
| Document Type | What It Shows |
| Day-Count Logs | Physical location by day |
| Travel Records (receipts, boarding passes) | Interstate travel patterns |
| Credit Card / Bank Statements | Geographic spending patterns |
| Cell Phone Records | Location data |
| E-ZPass / Toll Records | State line crossings |
| Work Time & Attendance Records | Where services were performed |
| Property and Financial Ties | |
|---|---|
| Document Type | What It Shows |
| Property Ownership / Deed | Real estate holdings |
| Utility Bills | Physical occupancy |
| Home or Rental Lease | Residence location |
| Bank Statements | Financial institution location |
| Insurance Policies | Address on file with insurers |
| Employment Documentation | |
|---|---|
| Document Type | What It Shows |
| W-2 Forms | Employer location, wages |
| Remote Work Agreement | Authorization to work from specific location |
| Employment Contract | Work location requirements |
| Intent Documentation | |
|---|---|
| Document Type | What It Shows |
| Will / Estate Documents | Stated domicile for estate purposes |
| Prior Year Tax Returns | Residency claims in prior years |
| Change of Address Records | When and where you updated official addresses |
West Virginia Specific Audit Triggers
Common patterns that may trigger West Virginia residency review:
- Claiming non-residency while maintaining a West Virginia driver’s license
- Owning property in West Virginia while filing as non-resident
- Spouse and children remaining in West Virginia while taxpayer claims other domicile
- Day count near the 183-day threshold (particularly for Pennsylvania and Virginia residents)
- High-income non-residents with significant West Virginia-source income
Burden of Proof: In residency disputes, the burden typically falls on the taxpayer to prove non-residency or domicile elsewhere.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Common Tax Filing Situations
Situation: “My employer is in Ohio, so I don’t owe West Virginia tax.”
West Virginia law: West Virginia residents owe tax on all income regardless of employer location. A WV resident working remotely for an Ohio employer pays West Virginia tax on those wages. (They may also need to file an Ohio non-resident return for Ohio-source income; the Schedule E credit prevents double taxation.)
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Situation: “I’m a Virginia resident working in West Virginia — do I owe WV tax?”
West Virginia law: Under the WV-Virginia reciprocal agreement, Virginia residents whose only West Virginia income is wages and salaries owe no West Virginia income tax on those wages. File Form WV/IT-104 with your employer to stop withholding. If WV tax was withheld, file Form IT-140 Schedule A Part II to claim a refund. Exception: If you spent more than 183 days in West Virginia and maintained a WV residence, you may be a WV statutory resident.
Source: https://tax.wv.gov/Documents/Withholding/it104.pdf
Situation: “I’m a West Virginia resident working remotely for a New York company — does NY tax apply?”
Tax law: New York applies a “convenience of the employer” rule. If you work remotely from West Virginia for a New York employer for your own convenience (not because your employer required it), New York may tax 100% of your wages as New York-source income. You would then: pay WV income tax as a WV resident on all wages; pay NY non-resident income tax on the same wages under NY’s convenience rule; claim a WV Schedule E credit for taxes paid to New York. This is a common and complex situation for remote workers. Professional tax advice is recommended.
Source: IRS Publication 17 and New York State Department of Taxation and Finance guidance
Situation: “I moved from West Virginia to another state mid-year — how am I taxed?”
West Virginia law: You are a part-year resident. File Form IT-140 as a part-year resident and complete Schedule A. Report all income earned during your West Virginia residency period in Column B. Report WV-source income during your non-resident period in Column C. Your exemptions are not prorated — you claim the full $2,000 per exemption. Also file a return in your new state as a part-year resident or non-resident per their rules.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Military Personnel
Servicemembers Civil Relief Act (SCRA)
Active duty military members stationed in West Virginia solely due to military orders do NOT become West Virginia residents for income tax purposes. They continue to pay income tax to their state of legal residence (domicile).
What this means for military stationed in West Virginia:
- Military pay is taxed by the servicemember’s home state of domicile only.
- West Virginia does not impose income tax on military pay for non-domiciliary servicemembers.
- To stop West Virginia withholding: Check box 6 on Schedule A Part II of Form IT-140 (Active Military, stationed in WV but not domiciled here). Must enclose military orders and DD Form 2058.
- To claim a refund of WV tax withheld: Complete Schedule A Part II and submit Form IT-140.
Source: https://tax.wv.gov/Documents/TSD/tsd443.pdf
Military Spouses Residency Relief Act (MSRRA)
Spouses of active duty military members may maintain their home state of domicile and are not taxed by West Virginia on wages earned in West Virginia, provided:
- The spouse is in West Virginia solely to be with the servicemember
- The servicemember is in West Virginia under military orders
- The spouse maintains domicile in another state (or the same home state as the servicemember, per 2024 federal update to MSRRA)
Form: Complete and submit Form WV/IT-104 to the West Virginia employer to certify military spouse status and stop West Virginia withholding.
Source: https://tax.wv.gov/Documents/TSD/tsd443.pdf and https://tax.wv.gov/Documents/Withholding/it104.pdf
Military Retirement Pay — Fully Exempt
West Virginia fully exempts ALL military retirement income from state income tax, effective for tax years beginning January 1, 2019 and forward.
Exempt retirement sources include:
- Regular Armed Forces (Army, Navy, Air Force, Marine Corps, Coast Guard, Space Force)
- Reserve components (Army Reserve, Navy Reserve, Marine Corps Reserve, Air Force Reserve, Coast Guard Reserve)
- National Guard
- U.S. Public Health Service Commissioned Corps
- National Oceanic and Atmospheric Administration (NOAA) Commissioned Officer Corps
- Survivorship annuities from all of the above
How to claim: Enter taxable military retirement amount (from 1099-R) on Schedule M, Line 32 as a decreasing modification. The 1099-R must be enclosed with the return even if no withholding is reported.
Statutory authority: W. Va. Code §11-21-12(c)
Source: https://tax.wv.gov/Documents/TSD/tsd443.pdf
Active Duty Military Pay — WV Domiciliaries
West Virginia residents (domiciliaries) serving on active duty may claim a decreasing modification for certain active duty military pay on Schedule M, Line 36. Military members who are not domiciled in West Virginia should complete Schedule A Part II instead.
West Virginia residents on active duty who separate from the military during the tax year may also claim a deduction (Schedule M, Line 37). Military orders and discharge papers must be enclosed.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
What West Virginia Military Members DO Owe Tax On
Military members who ARE West Virginia residents (domicile in West Virginia) owe state income tax on:
- Non-military income earned in West Virginia (part-time work, business income, etc.)
- Investment income (interest, dividends, capital gains) regardless of source
- Rental income from West Virginia property
- Other non-exempt income
Military retirement pay and qualifying active duty pay are exempt as detailed above.
Retirees
Social Security Benefits
For Tax Year 2025, West Virginia’s treatment of Social Security depends on federal adjusted gross income:
At or below the threshold — 100% exempt:
- Single, Head of Household, or Married Filing Separately filers with FAGI of $50,000 or less
- Married Filing Jointly filers with FAGI of $100,000 or less
Above the threshold — 65% decreasing modification (Tax Year 2025):
- Single/MFS filers with FAGI above $50,000: May deduct 65% of taxable Social Security benefits from West Virginia income.
- MFJ filers with FAGI above $100,000: May deduct 65% of taxable Social Security benefits.
Tax Year 2026: Beginning January 1, 2026, Social Security will be 100% exempt for ALL West Virginia taxpayers regardless of income level, completing a phase-in that began in Tax Year 2024.
Statutory authority: W. Va. Code §11-21-12(c)(8) as amended by HB 4880 (2024)
Source: https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx
| Pension Income | |
|---|---|
| Pension Type | WV Tax Treatment |
| Military retirement | Fully exempt (all amounts) |
| WV state/local police, deputy sheriffs’, firemen’s retirement | Fully exempt (all amounts) |
| Federal law enforcement retirement (officers/firefighters) | Fully exempt with documentation |
| WV Teachers' Retirement System (TRS) | Up to $2,000 deduction (combined with PERS) |
| WV Public Employees' Retirement System (PERS) | Up to $2,000 deduction (combined with TRS, max $2,000 total) |
| Federal civilian retirement (non-law enforcement) | Up to $2,000 deduction (combined with WV public pension, max $2,000 total) |
| Railroad Retirement Board (all types) | Fully exempt |
| Private pension / annuity | Generally taxable (same as federal) |
| Out-of-state government pension | Generally taxable unless specific exemption applies |
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Retirement Account Distributions
401(k) and Traditional IRA distributions: Taxable in West Virginia (included in federal AGI, carried through to WV return). No specific WV exemption beyond the $8,000 senior citizen deduction for eligible taxpayers.
Roth IRA qualified distributions: If not included in federal AGI, not taxable in West Virginia (WV begins with federal AGI).
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Senior Citizen / Disability $8,000 Deduction
West Virginia residents who are 65 or older or certified permanently and totally disabled may deduct up to $8,000 of income received from any source. If filing jointly and both spouses qualify, each may deduct up to $8,000. This deduction is reduced dollar-for-dollar by other Schedule M decreasing modifications (Social Security, pension deductions, etc.).
Statutory authority: W. Va. Code §11-21-12(c)(9)
Source: https://tax.wv.gov/Documents/TSD/tsd413.pdf
PBGC (Pension Benefit Guaranty Corporation) Modification
If your employer’s pension plan was terminated and you receive benefits from PBGC instead of your original employer plan, West Virginia allows a modification equal to the difference between what your original plan would have paid and what PBGC actually pays. Claimed on Schedule M, Line 45.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Students
College students attending school in West Virginia do NOT automatically become West Virginia residents for income tax purposes.
You remain a non-resident if:
- You maintain legal domicile in another state
- Your presence in West Virginia is temporary for educational purposes
- You intend to return to your home state after graduation
You owe West Virginia tax only on WV-source income earned while here:
- Wages earned from working in West Virginia (subject to WV withholding)
- Business income from WV-based activities
Scholarships and fellowships are generally treated consistently with federal rules. Amounts used for tuition and required fees (qualified expenses) are not included in federal AGI and therefore not in WV AGI.
Establishing West Virginia residency as a student: Students CAN establish West Virginia domicile by taking intentional, affirmative steps:
- Registering to vote in West Virginia
- Obtaining a West Virginia driver’s license
- Purchasing property in West Virginia
- Taking other actions demonstrating intent to remain permanently
Simply living in West Virginia to attend school does not constitute domicile.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Part-Year Residents
If you moved TO or FROM West Virginia during 2025, you are a part-year resident and must file Form IT-140 with Schedule A completed.
Income allocation using Schedule A:
- Column A: Total amounts from your federal return
- Column B: All income earned during your period of West Virginia residency (from any source)
- Column C: Income from West Virginia sources earned during your non-resident period
West Virginia income is Column B + Column C. Tax is calculated proportionally based on WV income as a percentage of federal AGI.
Moving TO West Virginia:
- WV residency begins on the day you establish domicile in West Virginia.
- Report all income earned from that date forward in Column B.
- File a non-resident or part-year resident return in your former state for income earned before your move date.
Moving FROM West Virginia:
- WV residency ends on the day you establish domicile in your new state.
- Report all income earned through that date in Column B.
- File in your new state as a part-year resident for income after your move date.
Important: Part-year residents cannot claim the Schedule E credit for taxes paid to another state unless that other state’s income is included in WV taxable income on Schedule A.
Form required: IT-140 (check “Part-Year Resident” box) + Schedule A
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Penalties and Interest
Late Filing Penalty
West Virginia imposes a penalty for late filing of a tax return when tax is due. The penalty is calculated as a percentage of unpaid tax per month the return is late.
Source: W. Va. Code §11-10-18
Source: https://tax.wv.gov/Individuals/Pages/Individuals.aspx
Late Payment Penalty
A penalty applies to tax not paid by the April 15, 2026 deadline, even if an extension was filed. The extension extends only the time to file, not the time to pay.
Source: W. Va. Code §11-10-18
Interest on Unpaid Tax
Interest accrues on any unpaid tax balance from the due date until paid. The interest rate is set annually by the Tax Commissioner.
Current rate and interest calculator: https://tax.wv.gov/Individuals/Pages/IndividualsTaxCalculator.aspx
Source: W. Va. Code §11-10-17
Underpayment of Estimated Tax Penalty (Form IT-210)
If you owe estimated tax and did not make adequate quarterly payments, you may owe an IT-210 underpayment penalty.
Safe harbor: No penalty applies if you paid at least the lesser of:
- 100% of prior year’s West Virginia tax liability, OR
- 90% of the current year’s tax liability through withholding and estimated payments
Estimated payments are only required if West Virginia income tax liability (net of withholding) exceeds $600.
Form: IT-210 Worksheet (included in Form IT-140 instructions)
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Forms & Publications
Primary Tax Return Forms
Form IT-140 is the West Virginia Personal Income Tax Return used by all filers — residents, part-year residents, and nonresidents. It is the single return form for individual income tax in West Virginia.
Download: https://tax.wv.gov/Individuals/Pages/Individuals.aspx
IT-140 Instructions — 2025 Personal Income Tax Information and Instructions — contains the tax rate schedules, tax table, all schedule instructions, and line-by-line guidance for completing Form IT-140.
Download: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Common Schedules Included with IT-140
Schedule M is used to report all modifications to federal adjusted gross income — both additions (income exempt from federal tax but taxable in WV) and subtractions (income taxable federally but exempt in WV, such as military retirement and Social Security).
Schedule A is required for nonresidents and part-year residents to allocate income between WV and non-WV sources.
Schedule E is used to claim the credit for income tax paid to another state, completed separately for each state where tax was paid.
Schedule HEPTC-1 is for the Homestead Excess Property Tax Credit, available to owner-occupied residential property owners whose property taxes exceed 4% of income.
Schedule SCTC-A is for the Senior Citizen Tax Credit, mailed automatically to qualifying Homestead Exemption participants.
Tax Credit Recap Schedule is a summary form listing all non-refundable and refundable credits claimed. It must be enclosed with Form IT-140 for any credit to be allowed.
Schedule UT is used to report and pay West Virginia use tax on out-of-state purchases on which no WV sales tax was collected.
IT-210 Worksheet calculates any underpayment of estimated tax penalty and is included in the IT-140 instruction booklet.
Withholding Forms
Form WV/IT-104 — Employee’s Withholding Exemption Certificate — is the West Virginia equivalent of the federal W-4. Employees use it to designate withholding allowances. Residents of reciprocal states (KY, MD, OH, PA, VA) and qualifying military spouses also use this form to claim exemption from West Virginia withholding.
Download: https://tax.wv.gov/Documents/Withholding/it104.pdf
Form IT-100.1.A — Employer’s Withholding Notice — provides employers with withholding requirements and instructions.
Form IT-100.2.A — Tables for Percentage Method of Withholding — provides the percentage method tables for calculating WV withholding.
Form IT-100.2.B — Table Method of Withholding — provides wage bracket tables for calculating WV withholding.
Withholding forms: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
Estimated Tax Forms
Form IT-140ES — Individual Estimated Income Tax Payment — is used to make quarterly estimated tax payments when income is not subject to sufficient withholding.
Form IT-140V — Individual Income Tax Electronic Payment Voucher — is used when submitting a payment electronically or by mail separately from a return.
Exemption Certificates
Form WV/IT-104 also serves as the exemption certificate for residents of reciprocal states (Kentucky, Maryland, Ohio, Pennsylvania, Virginia) and qualifying military spouses. The employee completes and submits the form to their West Virginia employer to stop WV income tax withholding on wages.
Download: https://tax.wv.gov/Documents/Withholding/it104.pdf
DD Form 2058 — State of Legal Residence Certificate — is the federal military form used to designate state of legal residence for tax purposes. It is submitted alongside military orders when a servicemember claims WV tax exemption under SCRA.
Key Publications (TSD Series)
TSD 381 covers withholding requirements for employers, including rules for nonresident employees, reciprocal state exemptions, and temporary worker provisions.
Download: https://tax.wv.gov/Documents/TSD/tsd381.pdf
TSD 413 — Tax Tips for Senior Citizens — summarizes WV income tax rules relevant to retirees, including the $8,000 senior deduction, pension modifications, and property tax credits.
Download: https://tax.wv.gov/Documents/TSD/tsd413.pdf
TSD 443 — Personal Income Tax of Military Servicemembers — explains SCRA, MSRRA, and WV’s treatment of military pay and retirement income.
Download: https://tax.wv.gov/Documents/TSD/tsd443.pdf
TSD 454 — Motor Vehicle Property Tax Adjustment Credit — details eligibility and calculation for the refundable credit on personal property taxes paid on motor vehicles.
Download: https://tax.wv.gov/Documents/TSD/tsd454.pdf
TSD 455 — Disabled Veteran Real Property Tax Credit — covers the refundable credit available to eligible disabled veterans for real property taxes paid.
Download: https://tax.wv.gov/Documents/TSD/tsd455.pdf
TSD 456 — Small Business Property Tax Adjustment Credit — covers the refundable credit for small business property taxes paid.
Download: https://tax.wv.gov/Documents/TSD/tsd456.pdf
Publications library: https://tax.wv.gov/Individuals/Publications/Pages/IndividualsPublications.aspx
Where to Submit Paper Returns
Refund returns should be mailed to: WV Tax Division, P.O. Box 1071, Charleston, WV 25324-1071.
Balance due returns should be mailed to: WV Tax Division, P.O. Box 3694, Charleston, WV 25336-3694.
Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
Information Verification Log
Where to Check for Updates
Current Tax Rate Information:
https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx — Updated when legislation or administrative actions change rates.
Forms Library:
https://tax.wv.gov/forms/Pages/Forms.aspx — 2025 forms available from January 26, 2026.
Legislative Changes:
- https://www.wvlegislature.gov — West Virginia Legislature (bills, session laws)
- https://tax.wv.gov — Tax Division news and administrative notices
Administrative Guidance:
https://tax.wv.gov — Administrative Notices section (under Guidance and Publications)
Email / Notifications:
Contact TaxHelp@WV.Gov to inquire about notification options.
Note: This page will be reviewed and updated in January 2027 for Tax Year 2026. Future income tax rate reduction triggers under W. Va. Code §11-21-4h will be assessed by the Tax Commissioner in August 2025 for potential implementation effective January 1, 2027. For real-time updates, always consult the official West Virginia Tax Division website at https://tax.wv.gov.
Official West Virginia Income Tax Resources
All information on this page is compiled exclusively from official government sources.
West Virginia Tax Division
- Main Website: https://tax.wv.gov
- Individuals Homepage: https://tax.wv.gov/Individuals/Pages/Individuals.aspx
- Tax Forms Library: https://tax.wv.gov/forms/Pages/Forms.aspx
- Tax Rate Information (2025): https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
- Filing Season Information: https://tax.wv.gov/Individuals/TaxFilingSeason/Pages/TaxFilingSeason.aspx
- Online Filing Portal (MyTaxes): https://mytaxes.wvtax.gov
- Electronic Filing Information: https://tax.wv.gov/Individuals/ElectronicFiling/Pages/IndividualsElectronicFiling.aspx
- Payment Options: https://tax.wv.gov/Individuals/ElectronicFiling/PaymentOptions/Pages/IndividualsPaymentOptions.aspx
- Refund Status (Where’s My Refund): https://mytaxes.wvtax.gov/_/?link=refund
- Senior Citizens Tax Credit: https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizensTaxCredit.aspx
- Social Security Modification: https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx
- Property Tax Credits: https://tax.wv.gov/Individuals/Pages/IncomeTaxCreditsForPropertyTaxesPaid.aspx
- Publications Library: https://tax.wv.gov/Individuals/Publications/Pages/IndividualsPublications.aspx
- Walk-In Services: https://tax.wv.gov/Individuals/WalkInServices/Pages/IndividualsWalkInServices.aspx
West Virginia Tax Code and Regulations
- WV Personal Income Tax Code (Title 11, Article 21): https://code.wvlegislature.gov/11-21/
- WV Legislature — Tax Committee: https://www.wvlegislature.gov
Contact Information
Phone (Taxpayer Services): (304) 558-3333
Toll-free: (800) 982-8297
Email: TaxHelp@WV.Gov
Hours: 8:00 a.m. – 5:00 p.m. ET (Monday–Friday)
Mailing address: West Virginia Tax Division, P.O. Box 963, Charleston, WV 25324
Taxpayer Advocate
West Virginia Taxpayer Advocate:
Website: https://tax.wv.gov/TaxpayerAdvocate/Pages/TaxpayerAdvocate.aspx
Free Tax Assistance
VITA (Volunteer Income Tax Assistance):
Find locations: https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers
TCE (Tax Counseling for the Elderly):
Find locations: https://www.irs.gov/individuals/tax-counseling-for-the-elderly
AARP Tax-Aide:
Find locations: https://www.aarp.org/money/taxes/aarp_taxaide/
Tax Glossary
Adjusted Gross Income (AGI): Total income minus specific deductions such as IRA contributions and student loan interest. West Virginia begins its calculation with federal AGI and then applies state-specific modifications.
West Virginia Taxable Income: Federal AGI, plus WV additions (Schedule M), minus WV subtractions (Schedule M), minus personal exemptions ($2,000 per exemption), minus any low-income earned income exclusion.
Resident: An individual domiciled in West Virginia, or a non-domiciliary who spends more than 183 days in West Virginia and maintains a WV residence (statutory resident).
Non-Resident: An individual who does not meet West Virginia’s residency requirements but earns income from West Virginia sources.
Part-Year Resident: An individual who moved into or out of West Virginia during the tax year.
Domicile: Your permanent legal home — the place you intend to return to indefinitely. You can have only one domicile.
Statutory Residency: West Virginia residency established by physical presence (183+ days) plus maintaining a West Virginia residence, regardless of where domicile is located.
Reciprocity: Agreement between West Virginia and five states (KY, MD, OH, PA, VA) whereby residents of those states who earn only wages in West Virginia pay income tax only to their home state, not to West Virginia.
Withholding: West Virginia income tax deducted from your paycheck by your employer and remitted to the West Virginia Tax Division.
Schedule M: The West Virginia form for listing all modifications (additions and subtractions) to federal adjusted gross income to arrive at West Virginia adjusted gross income.
Personal Exemption: A fixed dollar amount ($2,000 per qualifying exemption) subtracted from West Virginia adjusted gross income before calculating West Virginia income tax. West Virginia retained personal exemptions when the federal government eliminated them in 2018.
Tax Credit: A dollar-for-dollar reduction in tax owed (e.g., a $500 credit reduces tax by $500). Some WV credits are refundable (paid even if credit exceeds tax owed); others are non-refundable.
Decreasing Modification: A subtraction from federal AGI allowed under West Virginia law (e.g., Social Security benefits, military retirement, pension deductions) listed on Schedule M.
Increasing Modification: An addition to federal AGI required under West Virginia law for income that is exempt from federal tax but taxable in West Virginia (e.g., interest on other states’ bonds), listed on Schedule M.
Update History
February 2026 — Initial Publication
- Published comprehensive West Virginia income tax guide for Tax Year 2025 (returns filed in 2026).
- All sections verified from official West Virginia Tax Division sources.
- Tax rates reflect SB 2033 (Second Special Session 2024), effective January 1, 2025.
- Social Security modification reflects 65% phase-in for TY2025 (HB 4880, 2024).
- Military retirement pay full exemption confirmed (effective TY2019).
Verification Schedule:
- Annual Update: January (new tax rates and forms)
- Mid-Year Review: August (trigger assessment for potential future rate cuts per W. Va. Code §11-21-4h)
- Continuous Monitoring: Legislative changes, administrative notices
- Source Link Check: Quarterly (all .gov URLs verified functional)
Last comprehensive update: February 22, 2026
Next scheduled review: January 2027 (Tax Year 2026 rates and any trigger-based reductions effective January 1, 2027)