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

There Is A New Way To Get Your 1099 Form

Personal Income Tax Forms

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

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:

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

Payments

Resources

Earned Income Tax Credit Information

West Virginia Office of Tax Appeals