Individuals

File Electronically: It’s fast, accurate, secure, and the preferred method for filing.

Forms for prior tax years are available here.

Walk-In Services

1099 Forms

Personal Income Tax Forms

If you are a full-year resident of West Virginia, use the IT-140 forms below:

For security reasons, the Tax Department suggests you download the fillable Personal Income Tax form to your computer and save it. Then, proceed to fill in your information in your saved copy.

If you do not have Adobe Acrobat, you may download it here.

Get Adobe Acrobat Reader

If you still wish to enter your tax information into the form within the browser you should be aware that not all browsers work well with our forms.

If you are a full year resident of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky and your only source of income is from salary and wages, use IT-140, Schedule A, Part III.

The Nonresident Special Return is no longer a standalone form. For tax year 2016, the Nonresident Special Return is filed on IT-140, using Schedule A, Part III.

If you have moved into or out of West Virginia, you are considered a part year resident. Use the IT-140 forms below, making sure you mark the form as a Nonresident and complete Schedule A:

If you are a full year non-resident of West Virginia and have source income, use the form below. Mark the box for non-resident and complete column C of Schedule A:

If you are a non-resident estate or trusts having source income use the forms below:

West Virginia Personal Income Tax Act

The starting point for determining West Virginia personal income tax liability of individuals, and married persons filing a joint return, is the taxpayer’s federal adjusted gross income for the taxable year. Read more...

Credit Schedules

Mailing Addresses

Returns due a refund:

West Virginia State Tax Department
PO Box 1071
Charleston, WV 25324-1071

Balance-due returns:

West Virginia State Tax Department
PO Box 3694
Charleston, WV 25336-3694

Other Schedules

For security reasons, the Tax Department suggests you download the fillable COA form to your computer and save it. Then, proceed to fill in your information in your saved copy.

If you do not have Adobe Acrobat, you may download it here.

Get Adobe Acrobat Reader

If you still wish to enter your tax information into the form within the browser you should be aware that not all browsers work well with our forms.

Payments

For security reasons, the Tax Department suggests you download the fillable IT-210 form to your computer and save it. Then, proceed to fill in your information in your saved copy.

If you do not have Adobe Acrobat, you may download it here.

Get Adobe Acrobat Reader

If you still wish to enter your tax information into the form within the browser you should be aware that not all browsers work well with our forms.

Resources

Earned Income Tax Credit Information

West Virginia Office of Tax Appeals

Notice of Non-Acquiescence - West Virginia State Tax Department Notice of Non-Acquiescence to the West Virginia Office of Tax Appeals Decision in Docket Number 15-310CU.