Individuals

Personal Income Tax Forms

Use the IT-140 form if you are:

  • A full-year resident of West Virginia
  • A full-year non-resident of West Virginia and have source income (mark IT-140 as Nonresident and complete Column C of Schedule A)
  • Considered a part-year resident because you moved into or out of West Virginia. (mark IT-140 as a Nonresident and complete Schedule A)
  • A full-year resident of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky and your only source of income is from salary and wages (include Schedule A, Part III)

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 your browser, you should be aware that not all browsers work well with our forms.

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

  • WV/4868
  • Application for Extension of Time to File

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

  • CCGP-1
  • Conceal Carry Gun Permit Training Credit
  • DNG-2 IT-140 Schedule DNG-2 Downstream Natural Gas Manufacturing Investment Tax Credit Against Personal Income Tax
  • DNG-A IT-140 Schedule DNG-A Application for Downstream Natural Gas Manufacturing Investment Tax Credit
  • EOTC-PIT Economic Opportunity Credit Claims Against Personal Income Tax
  • NFA-1 Non-family Adoption Credit Schedule
  • PCM-2 IT-140 Schedule PCM-2 Post-Coal Mine Site Business Credit for Individuals
  • PCM-A IT-140 Schedule PCM-A Application for Post-Coal Mine Site Business Credit
  • RBIC Schedule RBIC Historic Rehabilitated Buildings Investment Credit. For Investments Made After June 6, 1990.
  • RBIC-A Schedule RBIC-A Residential Historic Rehabilitated Buildings Investment Credit, For Investments Made After December 31, 1999.
  • Schedule E IT-140 Schedules H and E Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State 2020 Prior Year Forms
  • Schedule H Schedules H and E Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State 2020 Prior Year Forms

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.

  • COA Individual Change of Address
  • 8379 Injured Spouse Allocation

Payments

  • IT-141ES Fiduciary Estimated Tax Payment Voucher

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

  • TSD-418 Helpful Tips for Filing Your West Virginia Personal Income Tax Return

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.