Frequently Asked Questions - Individual Income Tax

Am I a resident of West Virginia and required to pay taxes? HowDoI

You are considered a resident of West Virginia if you spend more than 30 days in West Virginia with the intent of West Virginia becoming your permanent residence, or if you are a domiciliary resident of Pennsylvania or Virginia and you maintain a physical presence in West Virginia for more than 183 days of the taxable year.

Members of the armed forces are considered to be a West Virginia resident if their state of legal residence (domicile) is West Virginia. If you are domiciled in West Virginia and spent more than 30 days in the state, you must file a resident return and report all of your income to West Virginia.

Do I qualify for the Homestead Excess Property Tax Credit? HowDoI

In order to qualify for the Homestead Excess Property Tax Credit, you must meet certain financial guidelines based on the number of people living in your home, and you must have paid more than 4% of your income in real property tax on your owner-occupied home located in West Virginia.

Complete Schedule HEPTC-1 to determine your eligibility and determine the amount of credit to which you are entitled.

Note: Any amount of credit claimed under the Senior Citizen Tax Credit program will reduce the amount of credit you can claim under the Homestead Excess Property Tax Credit. The qualifications for the HEPTC-1 are different from the SCTC‐A. Not only are the income guidelines different, but to claim the SCTC a taxpayer must qualify for their local assessor's Homestead Exemption program.

How can I check the status of my refund?

You can check the status of your refund online by using our Where’s My Refund? web service.

In order to view status information, you can visit our website at Tax.WV.Gov and click on the Where’s My Refund? banner at the top of the page. This will take you to another page where you will be prompted to enter the first social security number listed on your tax return along with the exact amount of the refund you claimed.

However, please note that due to varying circumstances such as address changes, some returns take longer to process than others. If it has been more than 10 weeks since you filed your tax return, you may call our Taxpayer Services Division at 304-558-3333 and speak with a Taxpayer Service Representative.

The toll-free number is 1-800-982-8297. Refunds are issued each business day. If you visit our website and are advised that your refund has not been issued, please wait until the next business day before again checking the website. Refund information is updated nightly.

How can I pay my taxes?

See discussion on Payment Options for Individuals.

You can go to our MyTaxes website and pay certain taxes by electronic funds transfer.

As discussed below, the Tax Division accepts ACH Credits, ACH Debits and Credit Cards.

ACH Credits – Payments are initiated by your financial institution. You can Apply Online for Electronic Funds Transfer, or you can complete and submit a WV/EFT-5 Electronic Funds Transfer Application.

Please contact your bank to confirm their participation in the ACH Credit program before applying with us.

ACH Debits – Payments initiated by the Tax Division based on information provided to us. You can use the Pay Personal Income Tax link on the MyTaxes website to begin remitting payments electronically using the ACH Debit method.

Credit Cards – All major credit cards are accepted. You can visit the Credit Card Payments page for more information.

How do I amend a return? HowDoI

Use the same form as originally filed (IT-140, IT-141, IT-140NRS, etc.) and mark the amended return box on page 1.

Complete the return with the corrected information as if it were the first time being filed.

Submit all appropriate schedules (schedule M, IT-140W, Tax Credit Recap Schedule, etc.).

How do I claim credit for taxes paid to another state? HowDoI

You may claim credit for taxes paid to another state by completing Schedule E Credit for Income Tax Paid to Another State.

It is not required that you submit a copy of the other state’s return, but it should be kept in your files and may be requested for clarification purposes.

How do I file an amended West Virginia return?

Use the version of Form IT-140 that corresponds to the tax year to be amended and check the “Amended Return” box.

These forms and corresponding instructions are available on our website at Tax.WV.Gov on the Individuals page.

• Mail the amended return to:
• West Virginia Tax Division
• Attn: Tax Account Administration Division
• P. O. Box 3694
• Charleston, WV 25336-3694

How do I file an injured spouse return? HowDoI

If your spouse owes a debt for which you are not liable and you are expecting a refund from your joint income tax return, you may file as an injured spouse by checking the box on the first page of the return and submitting a completed WV/8379 Injured Spouse Allocation form.

How do I obtain a copy of my West Virginia income tax return? HowDoI

Phone or visit one of our Taxpayer Services offices to obtain a copy of your tax return.

Toll Free: 1-800-982-8297

• • Location
  • Phone
  • Address
• • Beckley
  • 304-256-6764
  • 407 Neville Street, Suite 109
• • Charleston
  • 304-558-3333
  • 1001 Lee Street East
• • Clarksburg
  • 304-627-2109
  • 200 West Main St.
• • Martinsburg
  • 304-267-0022
  • 397 Mid Atlantic Parkway, Suite 2
• • Parkersburg
  • 304-420-4570
  • 400 5th St., Room 509
• • Wheeling
  • 304-238-1152
  • 40 14th St. Suite 101

How do I qualify for the Neighborhood Investment Tax Credit? HowDoI

The Neighborhood Investment Tax Credit is available to those who make charitable contributions to certain nonprofit organizations that are approved by the West Virginia Department of Commerce.

Contributors are provided with a credit voucher by the organization stating the amount of the credit to which they are entitled. This credit is claimed on the Tax Credit Recap Schedule.

How do I qualify for the Senior Citizen Tax Credit? HowDoI

The Senior Citizen’s Tax Credit is available to those homeowners who participate in the Homestead Exemption program, have paid their property tax, and have income which is less than 150% of federal poverty guidelines (based on the number of people in the household).

Eligible individuals are sent a packet of forms and instructions for claiming the refund each January.

The SCTC-1 form must be submitted with your personal income tax return in order to claim the credit.

If you would like to apply for or get more information about the Homestead Exemption program, please contact your County Assessor’s Office.

How do I request a penalty waiver? HowDoI

Requests for waiver of penalties must be made in writing and should include the reason for your request.

How do I request a refund? HowDoI

You should request a refund by filing a properly completed return for the tax year in question and providing all the necessary documentation/schedules.

If you have previously filed a tax return on which you requested the overpayment be carried forward to the next year and you wish to receive a refund instead, you may request the refund by sending a signed letter stating your request. An amended return is not necessary.

How is a Section 529 college savings plan taxed in West Virginia? HowDoI

Funds withdrawn from a Section 529 college savings plan that are not used for educational expenses must be listed as “Other income deducted from federal adjusted gross income but subject to state tax” on Schedule M

It is taxed on the same graduated rate schedule as any other income.

How long does it take to receive an amended refund?

When a mathematically correct amended return is filed, you should receive a refund within 10-12 weeks. Interest will be paid on the mathematically correct amended refund amount at the applicable rate if not paid within 90 days from the filing date.

You may check on your refund on our MyTaxes website, or by going to our website at Tax.WV.Gov and clicking on the Where’s My Refund? banner.

You should receive your amended refund within 10-12 weeks from the date the amended return is filed. If it has been more than twelve weeks since you filed your amended return, please call Taxpayer Services at 304-558-3333 or toll-free at 1-800-982-8297 for assistance.

How often are refund checks mailed?

Refund checks are mailed and direct deposits are made each business day.

I changed my address since I filed my last tax return, what should I do?

Taxpayers should let the Tax Division know when they change their address. A form for individuals to report a change of address is posted on the Individuals page.

See COA Individual Change of Address.

Businesses that change their address must file a BUS-RBL Reissuance of Business Registration Certificate. This application is also available on our website at Tax.WV.Gov, on the Business Registration page. The form may be filed electronically.

I checked on the status of my refund and was informed that there is no record of my return being received. What should I do?

• If you filed a paper return you can mail a duplicate return to:
• West Virginia Tax Division
• P. O. Box 1071
• Charleston, WV 25324-1071

If you efiled your return, you should confirm that your return was accepted. If it was not accepted, you should refile.

I checked the status of my refund and was told that all or a portion of my refund has been applied to my indebtedness with the West Virginia Tax Division. I was not aware that I owe the Tax Division. Who can I call to get more information?

You can call Taxpayer Services at 304-558-3333 or toll-free at 1-800-982-8297 to get information about your balance with the Tax Division.

I filed a joint tax return. Which social security number should I use when inquiring about the status of my income tax refund?

You must enter the social security number of the first person shown on the return.

I have moved to another address since I filed my return. My refund check could have been returned to the Tax Division as an undeliverable check. What do I need to do to get my check forwarded to my new address?

In most cases, the US Postal Service does not forward refund checks.

• Please contact Taxpayer Services at 304-558-3333 or toll-free at 1-800-982-8297 to update your address or complete and mail form COA Individual Change of Address to:
• West Virginia Tax Division
• Tax Account Administration Division
• Attn: Personal Income Tax Unit
• P. O. Box 2389
• Charleston, WV 25328-2389

I received a Form 1099-G from the West Virginia Tax Division. What does this mean, and will I receive a refund?

If you claimed itemized deductions on your federal return and received a state refund last year, you will receive from us a Form 1099-G statement.

This form shows the amount of the state refund that you received last year – it does not mean that you will receive an additional refund.

Generally, your State income tax refund must be included in your federal income for the year in which your check was received, if you deducted the State income tax paid as an itemized deduction on your federal income tax return.

Please visit the How to Get Your 1099 Form page for additional information about Form 1099-G and Form 1099-INT.

You should share your 1099G with your tax preparer.

If I am a part year resident and my spouse is a full year resident, how do we file our personal income tax return? HowDoI

Married couples with different periods of residency must file separate state income tax returns.

If I am Active Duty Military, do I have to file a personal income tax return? HowDoI

If your legal residence was West Virginia at the time you entered military service, assignment to duty outside the state does not change your West Virginia residency status.

You must file a resident return and report all of your income in the same manner as any other resident individual unless you did not maintain a physical presence in West Virginia for more than 30 days during the taxable year.

If you did not spend more than 30 days in West Virginia and you had income from a West Virginia source, you may be required to file an income tax return with West Virginia like any other Nonresident individual, depending on the type of income received.

A member of the Armed Forces whose state of legal domicile is other than West Virginia is considered to be a Nonresident for income tax purposes. Therefore, his/her military compensation is not taxable to West Virginia even though he/she is stationed in West Virginia and maintains a permanent place of abode therein.

• Please refer to TSD 443 Personal Income Tax of Military Servicemembers.

If I am on disability, how do I claim the modification to my income? HowDoI

You may claim a modification of up to $8,000 of your income by completing Schedule M and the corresponding line of the IT-140 return.

Be sure to list your year of disability on Schedule M. Refer to the instructions for the IT-140 for additional information.

If this is the first year you are claiming the deduction, you must submit a completed Schedule H signed by your physician to certify that you are permanently and totally disabled.

If I owe the IRS or a State agency, will I receive my West Virginia Refund?

In some cases, debts you owe to certain State, local, and county agencies will be withheld from your refund and paid over to the government agency.

The amount of the debt will be subtracted from the amount of your refund. The Tax Division will notify you of this intercept and will refund the balance, if any, of your refund.

The government entity receiving the intercepted amount will also notify you and give you an opportunity to contest the debt.

If you have an outstanding federal income tax liability, the Internal Revenue Service may claim some or all of your refund.

I’m locked out of “Where’s My Refund?”. What should I do?

Simply close your browser and try again. This quick step generally fixes most issues. If not, please try logging in again the next business day. Refund data is updated nightly.

Is there an extension to pay my taxes? HowDoI

Income tax is due in full by the regular due date of the return, usually April 15th, regardless of whether an extension of time to file has been granted.

There are certain exceptions to the regular deadline for paying tax allowed by the Internal Revenue Service, such as those individuals who are living abroad.

If you have been granted a federal extension of time to pay, please provide a written request explaining the circumstances which led to the extension.

My refund check has been lost, destroyed, or stolen. What should I do?

If your refund has been lost, destroyed, or stolen, you may contact Taxpayer Services to have the payment stopped and a new check issued.

In the case of a stop payment, another check is usually issued between 30 to 60 days from the time you contact the Tax Division. However, if your check has been cashed by someone else, the criminal investigation may take at least 120 days to be completed.

For faster service, you may email us at TaxHelp@WV.Gov.

My refund check was mailed to my old address. I contacted the Tax Division and I have received my check, but the check is now 6 months old. Will the bank still cash the check?

A check from the Tax Division is valid up to 6 months after the date on the check.

• If a check date is older than 6 months, you should mail a letter along with the refund check to:
• West Virginia Tax Division
• P. O. Box 1071
• Charleston, WV 25324-1071

A replacement check will be issued within 30-60 days.

If a check is older than 6 months, they have to go through West Virginia State Treasurer Unclaimed Property to receive the check.

We cannot reissue a check that is older than 6 months.

My spouse has passed away and my tax refund check was issued in both names. How can I get this corrected?

Because a joint return was filed, the refund check must be issued jointly. When presenting the check for payment, you may want to include a copy of the death certificate to show you as a surviving spouse.

What if I can’t pay the full amount of personal income tax due?

We will work with you to resolve your personal income tax debt.

If you cannot pay your entire personal income tax bill, you should pay as much of it as you can when you file your return. Doing so reduces the amount of interest and penalties you will be charged over the life of your payment plan.

Once your tax return has been processed, we will send you a bill for the balance you owe, including interest and penalties.

If you cannot pay the entire amount at the time of the billing, pay as much as you can and submit your request for a payment plan.

Click here for more information on payment plans. ​​

What is the individual income tax rate?

For individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts, the following rates apply:

• If the WV Taxable Income is:
• The tax is:

• Not over $10,000
• 2.11% of taxable income

• Over $10,000 but not over $25,000
• $211.00 plus 2.81% of the excess over $10,000

• Over $25,000 but not over $40,000
• $632.50 plus 3.16% of excess over $25,000

• Over $40,000 but not over $60,000
• $1,106.50 plus 4.22% of excess over $40,000

• Over $60,000
• $1,950.50 plus 4.58% of excess over $60,000

For married individuals filing separate returns:

• If the WV Taxable Income is:
• The tax is:

• Not over $5,000
• 2.11% of taxable income

• Over $5,000 but not over $12,500
• $105.50 plus 2.81% of excess over $5,000

• Over $12,500 but not over $20,000
• $316.25 plus 3.16% of excess over $12,500

• Over $20,000 but not over $30,000
• $553.25 plus 4.22% of excess over $20,000

• Over $30,000
• $975.25 plus 4.58% of excess over $30,000

When do I need to file an amended return?

• You must file a West Virginia amended return if any of the following conditions occur:
• To correct a previously filed return; or
• You filed an amended federal income tax return and that change affected your West Virginia tax liability; or
• The Internal Revenue Service made any changes to your federal return (i.e., change in federal adjusted gross income, change in exemptions, etc.).

If a change is made to your federal return, an amended West Virginia return must be filed within ninety (90) days.

A copy of your amended federal income tax return must be enclosed with the West Virginia amended return.

Where is the IT-140W? What do I do with my W-2s and 1099s? HowDoI

Now you must send your W-2’s and 1099’s with your personal income tax return.

We will no longer be using the IT-140W starting with the 2018 return.

Where should I mail my return if I owe tax?

• If you owe taxes, please mail your return to:
• West Virginia Tax Division
• P. O. Box 3694
• Charleston, WV 25324-1071

Who can I contact for more information?

• Contact Information:
• West Virginia Tax Division
• Taxpayer Services Division
• P. O. Box 3784
• Charleston, West Virginia, 25337-3784
• Phone: 1-800-982-8297

Or visit one of our regional offices located in Beckley, Charleston, Clarksburg, Martinsburg, Parkersburg, or Wheeling, West Virginia.

Who do I make checks payable to when submitting a payment? HowDoI

Make checks payable to: West Virginia Tax Division.

Why do I owe an estimated penalty? HowDoI

An estimated penalty is owed if you have not paid 90% of the current year’s tax after credits or 100% of the previous year’s tax after credits in quarterly installments through withholding or estimated tax payments.

The quarterly due dates are April 15, June 15, September 15, and January 15.

If at least two-thirds of your gross income was from farming sources, there are special rules for determining your penalty.

Please see the Personal Income Tax Forms and Instructions Booklet for details.

Why was my family tax credit denied? Or how do I qualify for the family tax credit? HowDoI

The Family Tax Credit is available for those taxpayers whose income is below a certain threshold based on the number of family members living in the household.

Please see Schedule FTC-1 and the Family Tax Credit Tables.

Please note that there is a different schedule for individuals whose filing status is Married Filing Separately.

Why was my refund less than requested? HowDoI

If your refund was less than you requested, either an adjustment was made to your return, part of the refund was applied to penalties or interest, or the refund was offset to pay another liability.

You should have received either a return change letter or an offset letter with information as to the details of your case.

If you have not received a letter within 5 days of receiving the reduced refund or if you need help understanding the letter, please contact Taxpayer Services at 1-800-982-8297.

Will I receive interest on my refund?

You will receive interest on your refund if your refund is not issued within 90 days from the date the return was filed provided there was no adjustment to your refund claim.

Will West Virginia accept the Federal extension? HowDoI

Yes. If you have been approved for a Federal extension, write the extended due date in the appropriate box at the top of the income tax return.