Individuals

Tax Year 2023: What to Expect

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• 1099 Forms

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.

Personal Income Tax Forms

• IT-140 West Virginia Personal Income Tax Return:
• Fillable-Forms Forms and Instructions Booklet

For security reasons, the Tax Division suggests you download the fillable Personal Income Tax form to your computer and save it.

• To download a PDF document, you can:
• Right-click the link for the PDF document.
• Click the "Save ____ as" context-menu item.
• Save the document to your local computer.

Taxpayers should open the form using Adobe Acrobat Reader. Then, proceed to fill in your information in your saved copy. If you do not have Adobe Acrobat Reader, you can download it here.

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.

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.
• Considered a part-year resident because you moved into or out of West Virginia.
• A full-year resident of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky and your only source of income is from salary and wages.

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

• IT-140NRC West Virginia Nonresident Composite Return
• IT-141 Fiduciary Income Tax Return (for resident and non-resident estates and trusts) Instructions
• WV4868 Application for Extension of Time to File

Credit Schedules

• AFTC-1 Alternative Fuel Tax Credit for Periods Beginning On or After January 1, 2015 Instructions

• AG-1 Environmental Agricultural Equipment Tax Credit Instructions

• ATTC-1 Apprenticeship Training Tax Credits (For Periods After January 1, 2015)

• CCGP-1 Conceal Carry Gun Permit Training Credit

• CIP West Virginia Credit for Capital Investment in Child-Care Property

• Sale/Transfer/Assignment of Credit for Capital Investment in Child-Care Property or Operating Costs of Child-Care Facility

• CPITC-1 Commercial Patent Incentives Tax Credit (For periods After January 1, 2015) Instructions

• DNG-2 Downstream Natural Gas Manufacturing Investment Tax Credit Against Personal Income Tax

• DNG-A Application for Downstream Natural Gas Manufacturing Investment Tax Credit

• DSV-1 Tax Credit for Donation or Sale of Vehicle Through a Qualified Charitable Organization That Provides Affordable Transportation to Low-Income Workers. The definition of what constitutes a "Qualified Charitable Organization" and other credit information can be found in the rule 110-13FF.

• EK-1 Elective Pass Through Entity Income Credit. Individuals claiming the income credit for Tax Year 2023 should list the total amount of income credit on the RECAP schedule Line 26 and submit the EK-1. EK-1 credit should no longer be claimed on Schedule E. The allowable amount is up to the tax amount, if EK-1 credit exceeds the tax amount the credit can be carried forward for up to 5 years, including the year established.

• EOTC-HTM Economic Opportunity Tax Credit for Specified High Technology Manufacturing Businesses Only

• EOTC-PIT Economic Opportunity Credit Claims Against Personal Income Tax

• FIIA-TCS West Virginia Film Industry Investment Tax Credit for Periods On or After January 1, 2023

• Schedule JSP-1 West Virginia Jumpstart Savings Program Credit for Employer Contribution

• NFA-1 Non-family Adoption Credit Schedule

• NGL-2 Natural Gas Liquids Property Tax Adjustment Credit Claims against Personal Income Tax (for Tax Periods Beginning On or After July 1, 2020)

• NIPA-2 Neighborhood Investment Program Credit Schedule (For periods after January 1, 2015) Instructions

• OCF West Virginia Credit for Operating Costs of Child-Care Facility

• Sale/Transfer/Assignment of Credit for Capital Investment in Child-Care Property or Operating Costs of Child-Care Facility

• PCM-2 Schedule PCM-2 Post-Coal Mine Site Business Credit for Individuals

• PCM-A Application for Post-Coal Mine Site Business Credit

• PVA-2 Build West Virginia Property Value Adjustment Tax Credit for Individuals

• RBIC Historic Rehabilitated Buildings Investment Credit (For Investments Made After June 6, 1990)

• RBIC-A Residential Historic Rehabilitated Buildings Investment Credit, For Investments Made After December 31, 1999.

• RECAP Tax Credit Recap Schedule

• SAAM-1 West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods On or After July 1, 2021)

• SAAM-A Application for West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (For Periods On or After July 1, 2021) Instructions

• Schedule E Schedule E Credit for Income Tax Paid to Another State

• Schedule H Certification for Permanent and Total Disability

• Schedule J Military Incentives Credit

• Schedule M Modifications to Adjusted Gross Income

• VFTC-1 Volunteer Firefighter Tax Credit

Other Schedules

For security reasons, the Tax Division 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 Reader, you can download it here.

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

• FTC-1 Family Tax Credit Schedule

• HEPTC-1 Homestead Excess Property Tax Credit

• IT-210 Worksheet Underpayment of Estimated Tax by Individuals

• Schedule A Nonresidents/Part-Year Residents Schedule of Income

• Schedule F Statement of Claimant to Refund Due Deceased Taxpayer

• Schedule UT West Virginia Purchaser’s Use Tax Schedule

• WV/8379 Injured Spouse Allocation

• WV-8453 Individual Income Tax Declaration for Electronic Filing

• WV-8453OL Individual Income Tax Declaration for Electronic Filing

Payments

• If you do not have Adobe Acrobat Reader, you can download it here.

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.

• IT-140ES Individual Estimated Income Tax Payment Instructions

• IT-140V West Virginia Individual Income Tax Electronic Payment Voucher and Instructions

• IT-141ES Fiduciary Estimated Tax Payment Voucher

• IT-141V West Virginia Fiduciary Income Tax Electronic Payment Voucher and Instructions

• WV4868 Application for Extension of Time to File

Resources

Children with Autism Trust Instructions and Application

Earned Income Tax Credit Information

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

Tax Rate Schedules

West Virginia Tax Table

• TSD 418 Personal Income Tax Filing Tips

West Virginia Office of Tax Appeals