Coronavirus Aid, Relief and Economic Security (CARES) Act

West Virginia has adopted changes in the definition of “federal adjusted gross income” for personal income tax purposes made prior to January 1, 2020. W. Va. Code § 11-21-9.

Similarly, West Virginia has adopted changes in the definition of “federal taxable income” for corporation net income tax purposes made prior to January 1, 2020. W. Va. Code § 11-24-3.

What this means is that until West Virginia law is updated by the West Virginia Legislature, West Virginia does not recognize any change Congress made to the Internal Revenue Code after December 31, 2019. This includes changes to the Internal Revenue Code enacted in 2020 made by the:

  • Coronavirus Aid, Relief and Economic Security (CARES) Act;
  • Families First Coronavirus Response Act; and
  • Setting Every Community Up for Retirement Enhancement (SECURE) Act.

If you intend to file a 2020 West Virginia personal or corporation net income tax return based on federal changes made after December 31, 2019, or if you intend to file an amended West Virginia personal or corporation net income tax return based on federal changes made after December 31, 2019 that are retroactive for federal income tax purposes, we recommend that the West Virginia return, or amended return, not be filed until after the West Virginia Legislature updates the meanings of “federal adjusted gross income” and “federal taxable income” used in West Virginia income tax laws.

The 60-day regular session of the West Virginia Legislature is scheduled to end April 10, 2021. We will update this webpage indicating the extent to which West Virginia conforms to the federal changes.

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