Senior Citizens Tax Credit

  • The Senior Citizen’s Tax Credit is available to those homeowners who:
  • Participate in the Homestead Exemption program (contact your county assessor’s office for more information),
  • 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). See table 1 below.

Eligible individuals are sent their copy of the SCTC‐1 form and instructions for claiming the refund each January.

  • Table 1: 2019 Income Eligibility – Must Be 150% of Federal Poverty Guidelines
      • # of People in Household
      • Maximum Income
      • 1
      • $18,735
      • 2
      • $25,365
      • 3
      • $31,995
      • 4
      • $38,625
  • ** For each additional Person, add $6,630

TSD-411 This publication describes the senior citizen refundable tax credit and instructs an eligible citizen on how to receive the refund. It does not address property tax issues. This publication provides general information. It is not a substitute for tax laws or regulations.

Prior Year Credit

You may have been eligible to receive these credits in 2018 but did not receive notification.

If (1) your income was below the threshold in the chart below, and (2) you have the homestead exemption on your property (due to being either 65 or older or disabled), and (3) you actually paid property tax on that property, but did not claim this credit in 2018 due to not receiving a notification, please contact us at 304‐807‐3333.

  • 2018 Income Eligibility – Must Be 150% of Federal Poverty Guidelines
      • # of People in Household
      • Maximum Income
      • 1
      • $18,210
      • 2
      • $24,690
      • 3
      • $31,170
      • 4
      • $37,650
  • ** For each additional Person, add $6,480

Homestead Excess Property Tax Credit

In order to qualify for the Homestead Excess Property Tax Credit (HEPTC), your property taxes paid in 2019 must have exceeded 4% of your income in 2019. The maximum credit cannot exceed $1,000. 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 are different from the SCTC‐1.

  • If you were required to pay Federal Alternative Minimum Tax, your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:
  • If there is only 1 person living in your home, your federal adjusted gross income must be $37,470 or less.
  • If there are 2 people living in your home, your federal adjusted gross income must be $50,730 or less.
  • If there are 3 people living in your home, your federal adjusted gross income must be $63,990 or less.
  • If there are 4 people living in your home, your federal adjusted gross income must be $77,250 or less.
  • **For each additional person add $13,260.
  • If you are not required to pay Federal Alternative Minimum Tax, your income less social security benefits must meet the following guidelines for you to qualify for this credit:
  • If there is only 1 person living in your home, your income must be $37,470 or less.
  • If there are 2 people living in your home, your income must be $50,730 or less.
  • If there are 3 people living in your home, your income must be $63,990 or less.
  • If there are 4 people living in your home, your income must be $77,250 or less.
  • **For each additional person add $13,260.

Return Required

If you believe you are eligible for any credit, you must file a WV personal income tax return including the schedule SCTC‐1.

  • Returns can be filed electronically or on paper. Resources that may provide assistance include:
  • Volunteer Income Tax Association – 1‐800‐906‐9887
  • AARP Tax Aide Program – 1‐888‐227‐7669

Forms

  • HEPTC-1
  • Homestead Excess Property Tax Credit
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