Individuals

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

To download a PDF document, you can:

  1. Right-click the link for the PDF document.
  2. Click the "Save ____ as" context-menu item.
  3. Save the document to your local computer.

Then, proceed to fill in your information in your saved copy.

  • If you do not have Adobe Acrobat, you can 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.

Microsoft Edge users: Please keep your browser up-to-date, to ensure you are running the latest and most secure version.

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 II)

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
  • 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 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.
  • EOTC-PIT Economic Opportunity Credit Claims Against Personal Income Tax
  • 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)
  • PCM-2 Schedule PCM-2 Post-Coal Mine Site Business Credit for Individuals
  • PCM-A Application for Post-Coal Mine Site Business Credit
  • 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.
  • 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 IT-140 Schedules H and E Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State Prior Year Forms
  • Schedule H IT-140 Schedules H and E Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State 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 can 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

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 can 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

Children with Autism Trust Instructions and Application

Earned Income Tax Credit Information

  • 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.

Tax Rate Schedules

Tax Tables

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

West Virginia Office of Tax Appeals