Fillable IT-140 REV 2-14 F West Virginia Personal Income (State of West Virginia)

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IT-140 REV 2-14 F West Virginia Personal Income (State of West Virginia)

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U.S.A. forms for State of West Virginia

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IT-140
REV 2-14 F West Virginia Personal Income Tax Return 2014
Extended
Due Date
Check box ONLY if you
are a scal year ler
Year End
MM DD YYYY MM DD YYYY
SOCIAL
SECURITY
NUMBER
Deceased
Prime
*SPOUSE’S SOCIAL
SECURITY NUMBER
Deceased
Spouse
Date of Death Date of Death
Last Name Sufx Your First Name MI
Spouse’s Last Name – Only if different from Last Name above Sufx Spouse’s First Name MI
First Line of Address Second Line of Address
—
City State Zip Code
Telephone Number: __________________________________________
Amended
return
Check before 4/15/15 if you wish to stop the
original debit (amended return only)
Net Operating
Loss
Filing as a nonresident/part-year resident
(See instructions on Page 15)
Form WV-8379 led as
an injured spouse
Filing Status
(Check One)
1 Single
2 Head of Household
3 Married, Filing Joint
4
Married, Filing Separate *Enter spouse’s SS# and name in the
boxes above
5 Widow(er) with dependent child
Exemptions
1. _________ Exemptions claimed on your federal return (see
instructions if you marked Filing Status 4)
2. _________ Additional exemption if surviving spouse (see
page 20)
Enter decedents SSN: ______________________
Year Spouse Died: _________________________
3. _________ Total Exemptions (add lines 1 & 2). Enter here and
on line 6 below. If line 3 is zero, enter $500 on line
6 below.
1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1.................. 1 .00
2. Additions to income (line 38 of Schedule M)......................................................................................................... 2 .00
3. Subtractions from income (line 55 of Schedule M)............................................................................................... 3 .00
4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)................................................................. 4 .00
5. Low-Income Earned Income Exclusion (see worksheet on page 24)................................................................... 5 .00
6. Total Exemptions as shown above on Exemption Line 3 ________ x $2,000 ..................................................... 6 .00
7. West Virginia Taxable Income (line 4, minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ....................... 7 .00
8. Income Tax Due (Check One)
Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule............................... 8 .00
9. Family Tax Credit if applicable (see required schedule on page 14)..................................................................... 9 .00
10. Total Taxes Due (line 8 minus line 9)......................................................... 10 .00
TAX DEPT USE ONLY
PAYMENT
PLAN
CORR SCTC NRSR HEPTC
*p40201401f*
Clear All Values
Check Your Return for Required Information
Print Your Return
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Schedule M
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Schedule M
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worksheet
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500
Tax Table
Rate Schedule
Nonresident/Part-Year Resident Calculation Schedule
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worksheet
worksheet
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PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
10. Total Taxes Due (from previous page).............................................................................. 10 .00
11. West Virginia Income Tax Withheld (SEE INSTRUCTIONS) CHECK HERE IF WITHHOLDING IS FROM NRSR
(NON RESIDENT SALE OF REAL ESTATE)...................................................................................................................................... 11 .00
12. Estimated Tax Payments and Payments with Schedule L .................................................................................................................. 12 .00
13. Senior Citizen Tax Credit for property tax paid from Schedule SCTC-1............................................................................................... 13 .00
14. Homestead Excess Property Tax Credit for property tax paid from Schedule HEPTC-1...................................................................... 14 .00
15. Credits from Tax Credit Recap Schedule (see schedule on page 6) .................................................................................................. 15 .00
16. Amount paid with original return (amended return only) ..................................................................................................................... 16 .00
17. Payments and Credits (add lines 11 through 16) ................................................................................................................................ 17 .00
18. Overpayment previously refunded or credited (amended return only) ................................................................................................ 18 .00
19. Total payments and credits (line 17 minus line 18).............................................................................................................................. 19 .00
20. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 20 .00
21. Subtract line 20 from line 19 and enter total, (if line 20 is larger, subtract 19 from 20 add to line 10 and enter on line 22)................... 21 .00
22. Balance of Income Tax Due (line 10 minus line 21). If line 21 is greater than line 10, skip to line 23.................................................. 22 .00
23. If line 21 is greater than line 10, subtract line 10 from line 21. This is your income tax overpayment.................................................. 23 .00
24. West Virginia Use Tax Due on out-of-state purchases (see Schedule UT on page 7). If this amount is greater than line 23, go on
to line 25. If this amount is less than line 23, skip to line 26................................................................................................................ 24 .00
25. Subtract line 23 from line 24 and add line 22, this is the total balance of tax due............................................................................. 25 .00
26. Subtract line 24 from line 23, this is your total overpayment.............................................................................................................. 26 .00
27. Amount of overpayment to be credited to your 2015 estimated tax..................................................................................................... 27 .00
28. West Virginia Children’s Trust Fund to help prevent child abuse and neglect.
Enter the amount of your contribution $5 $25 $100 Other $______________ ............................................ 28 .00
29. Deductions from your overpayment (Add lines 27 and 28)................................................................................................................. 29 .00
30. Refund due you (subtract line 29 from line 26).................................................................................................
REFUND
30 .00
31. Total amount due the State (line 25 plus line 28) PAY THIS AMOUNT.......................................................
PAY THIS AMOUNT
31 .00
Direct
Deposit
of Refund
CHECKING SAVINGS
ROUTING NUMBER ACCOUNT NUMBER
PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. PROVIDING INCORRECT ACCOUNT INFORMATION MAY
RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
Under penalties of perjury, I declare that I have examined this return, accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct and complete. I authorize the State Tax Department to discuss my return with my preparer. YES NO
Your Signature Date Spouse’s Signature Date Telephone Number
Signature of preparer other than above Date Address Telephone Number
Preparer: Check here if
client is requesting that
form NOT be e-led
MAIL TO:
REFUND
WV State Tax Department
P.O. Box 1071
Charleston, WV 25324-1071
BALANCE DUE
WV State Tax Department
P.O. Box 3694
Charleston, WV 25336-3694
Preparer’s EIN
Payment Options
Returns led with a balance of tax due may use any of the following payment options:
• Check or Money Order - If you led a paper return, enclose your check or money order with your return. If you electronically led, mail your check or money order with the payment voucher IT-140V
that is provided to you after the submission of your tax return.
• Electronic Funds Transfer - If you electronically led your return, your tax payment may be automatically deducted
from your checking account. You may elect to authorize the withdrawal to occur at the time the return is led or
delay payment any time between ling and due date of April 15, 2015.
• Payment by credit card – Payments may be made using your Visa® Card, Discover® Card, American Express®
Card or MasterCard®. Visit www.wvtax.gov.
*p40201402F*
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Form IT-140W
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HEPTC-1
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Tax Credit Recap Schedule
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Schedule UT
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IT-140W
REV. 2-14 F West Virginia Withholding Tax Schedule 14
Do NOT send W-2’s, 1099’s, K-1’s and/or WV/NRW-2’s with your return.
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING.
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
2
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
3
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
4
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
Total WV tax withheld from column C above.................................................... .00
If you have WV withholding on multiple pages, add the totals together and
enter the GRAND total on line 11, Form IT-140
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IT-140W
REV. 2-14 F West Virginia Withholding Tax Schedule 14
Do NOT send W-2’s, 1099’s, K-1’s and/or WV/NRW-2’s with your return
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
2
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
3
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
4
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
Total WV tax withheld from column C above.................................................... .00
If you have WV withholding on multiple pages, add the totals together and
enter the GRAND total on line 11, Form IT-140
Return to the first page
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SCHEDULE
M
(Form IT-140) F Modications to Adjusted Gross Income 14
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
Modications Increasing Federal Adjusted Gross Income
32. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax................................................ 32 .00
33. Interest or dividend income on state and local bonds other than bonds from West Virginia sources.............................................................. 33 .00
34. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................................................................... 34 .00
35. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax............................................... 35 .00
36. Other income deducted from federal adjusted gross income but subject to state tax..................................................................................... 36 .00
37. Withdrawals from a WV Prepaid Tuition/SMART529
©
Savings Plan NOT used for payment of qualifying expenses............................................ 37 .00
38. TOTAL ADDITIONS (Add lines 32 through 37). Enter here and on Line 2 of Form IT-140.............................................................................. 38 .00
Modications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
39. Interest or dividends received on United States or West Virginia obligations included in federal
adjusted gross income but exempt from state tax ......................................................................... 39 .00 .00
40. Total amount of any benet (including survivorship annuities) received from any West Virginia
state or local police, deputy sheriffs’ or remen’s retirement system ............................................
40 .00 .00
41. Up to $2,000 of benets received from West Virginia Teachers’ Retirement System and
West Virginia Public Employees’ Retirement System .................................................................... 41 .00 .00
42. Up to $2,000 of benets from Military Retirement and Federal Retirement Systems
(Title 4 USC §111).......................................................................................................................... 42 .00 .00
Combined amounts of Lines 41 and 42 must not exceed $2,000.
43. Military Retirement Modication ......................................................................................................
43 .00 .00
44. Railroad Retirement Board Income received.................................................................................... 44 .00 .00
45. Pension Benet Guaranty Corporation (see Schedule PBGC on page 12)...................................... 45 .00 .00
46. Refunds of state and local income taxes received and reported as income to the IRS .................. 46 .00 .00
47. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds ................................ 47 .00 .00
48. Active duty military pay (see instructions on page 23)...................................................................... 48 .00 .00
49. Autism Modication (see instructions on page 23)........................................................................... 49 .00 .00
50. Other deduction(s) i.e., long-term care insurance............................................................................. 50 .00 .00
51. West Virginia “EZ PASS” deduction. Total of column A and B cannot exceed $1,200..................... 51 .00 .00
52. Senior citizen or disability deduction (see instructions on page 23)
YOU SPOUSE
YEAR OF BIRTH (IF 65 OR OLDER)
YEAR OF DISABILITY
(a) Income not included in lines 39
through 51 (a)
.00 .00
(b) Maximum modication (b) 8000.00 8000.00
(c) Add lines 39 through 43 above (c) .00 .00
(d) Subtract line (c) from line (b) (d) .00 .00
(If less than zero, enter zero) Enter the smaller of (a) or (d) 52 .00 .00
53. Surviving spouse deduction (see instructions on page 23).............................................................. 53 .00 .00
54. Add lines 39 through 53 for each column ....................................................................................... 54 .00 .00
55. Total Subtractions (line 54, Column A plus line 54, Column B) Enter here and on line 3 of
Form IT-140 .................................................................................................................................... 55 .00
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PBGC
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RECAP
(Form IT-140) F Tax Credit Recap Schedule 14
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to
completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can
be claimed. Both this summary form and the appropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED
with your return in order to claim a tax credit. Information for all of these tax credits may be obtained by visiting our website
at www.wvtax.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule
E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s)
return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule
in your les.
WEST VIRGINIA TAX CREDIT RECAP SCHEDULE
TAX CREDIT SCHEDULE APPLICABLE CREDIT
1. Credit for Income Tax paid to another state(s)................................................ E 1 .00
** For what states?
2. Non-family Adoption Credit.............................................................................. WV/NFA-1 2 .00
3. Business Investment and Jobs Expansion Credit........................................... BCS-PIT 3 .00
4. General Economic Opportunity Tax Credit...................................................... WV/EOTC-PIT 4 .00
5. Strategic Research and Development Tax Credit........................................... WV/SRDTC-1 5 .00
6. WV Environmental Agricultural Equipment Credit........................................... WV/AG-1 6 .00
7. WV Military Incentive Credit............................................................................ J 7 .00
8. West Virginia Capital Company Credit........................................................... CCP 8 .00
9. Neighborhood Investment Program Credit....................................................... NIPA-2 9 .00
10. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 10 .00
11. Qualied Rehabilitated Buildings Investment Credit...................................... RBIC-A 11 .00
12. West Virginia Film Industry Investment Tax Credit......................................... WV/FIIA-TCS 12 .00
13. Apprenticeship Training Tax Credit................................................................. WV/ATTC-1 13 .00
14. Solar Energy Tax Credit.................................................................................. WV/SETC 14 .00
15. Alternative-Fuel Tax Credit.............................................................................. AFTC-1 15 .00
16. Commercial Patent Incentives Tax Credit....................................................... CPITC-1 16 .00
17. TOTAL CREDITS — add lines 1 through 16. Enter on Form IT-140, line 15............................................ 17 .00
**You cannot claim if you are a resident of KY, MD, PA, OH, or VA unless your source of income is other than wages and/or salaries.
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Form IT-140
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SCHEDULE
UT
(Form IT-140) F West Virginia Purchaser’s Use Tax Schedule 14
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
INSTRUCTIONS
Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not
been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state
purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items.
For detailed instructions on the Schedule UT, see page 8.
Part I State Use Tax Calculation
1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $
2. West Virginia Use Tax Rate............................................................................................................................ 2 .06
3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)... 3 $
Part II Municipal Use Tax Calculation
Municipal Code
(
enter from table below)
City/Town Name
Purchases Subject to
Municipal Use Tax
Tax Rate
(enter from table below)
Municipal Tax Due
(Purchases multiplied by rate)
4a 4b 4c $ 4d 4e $
5a 5b 5c $ 5d 5e $
6a 6b 6c $ 6d 6e $
7a 7b 7c $ 7d 7e $
8. Total Municipal Use Tax (add lines 4e through 7e and enter on line 10) $
Part III Total Amount Due
9. Total State Use Tax due (from line 3)........................................................................................................... 9 $
10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $
11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 24 of Form IT-140) 11 $
Residents of the following municipalities are subject to the municipal use tax. Enter applicable municipal code in line 4a through 7a and applicable rate
in line 4d through 7d.
Municipality Code Rate Municipality Code Rate
Charleston 20072 .005 Wheeling 35157 .005
Harrisville 43197 .01 Williamstown 54232 .01
Huntington 06020 .01
Quinwood 13040 .01
Rupert 13044 .01
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SCHEDULE
A
(Form IT-140) F
Nonresidents/Part-Year Residents
Schedule of Income 14
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
PART-YEAR RESIDENTS:
ENTER PERIOD OF
WEST VIRGINIA RESIDENCY
FROM: TO:
MM DD YYYY MM DD YYYY
SCHEDULE A
(To Be Completed By Nonresidents and Part-Year Residents Only)
INCOME
COLUMN A
AMOUNT FROM
FEDERAL RETURN
All deductions from Form 1040
or 1040A not itemized on lines
70-75 should be totaled and
entered on line 76.
COLUMN B
ALL INCOME DURING
PERIOD OF WV
RESIDENCY
COLUMN C
WV SOURCE INCOME
DURING
NONRESIDENT PERIOD
56. Wages, salaries, tips (complete Form IT-140W)..................... 56
.00 .00 .00
57. Interest..................................................................................... 57 .00 .00 .00
58. Dividends................................................................................. 58 .00 .00 .00
59. Refunds of state and local income tax (see line 46 of Schedule M).............. 59 .00 .00
60. Alimony received...................................................................... 60 .00 .00
61. Business prot (or loss)........................................................... 61 .00 .00 .00
62. Capital gains (or losses).......................................................... 62 .00 .00 .00
63. Supplemental gains (or losses)............................................... 63 .00 .00 .00
64. Total taxable pensions and annuities....................................... 64 .00 .00 .00
65. Farm income (or loss)............................................................. 65 .00 .00 .00
66. Unemployment compensation insurance................................ 66 .00 .00 .00
67. Total taxable Social Security and Railroad Retirement benets (see line 44
of Schedule M for Railroad Retirement benets).......................................... 67 .00 .00
68. Other income from federal return (identify source)
______________________________________________ 68 .00 .00 .00
69. Total income (add lines 56 through 68)................................... 69 .00 .00 .00
ADJUSTMENTS
70. IRA deduction.......................................................................... 70 .00 .00 .00
71. Moving expenses..................................................................... 71 .00 .00 .00
72. Self-employment tax deduction............................................... 72 .00 .00 .00
73. Self-employment health insurance deduction......................... 73 .00 .00 .00
74. Self Employed SEP, SIMPLE and qualied plans................... 74 .00 .00 .00
75. Penalty for early withdrawal of savings................................... 75 .00 .00 .00
76. Other adjustments................................................................... 76 .00 .00 .00
77. Total adjustments (add lines 70 through 76)........................... 77 .00 .00 .00
78. Adjusted gross income (subtract line 77 from line 69 in each
column..................................................................................... 78 .00 .00 .00
79. West Virginia income (line 78, Column B plus line 78, column C)............................................................................. 79 .00
80. Income subject to West Virginia state tax but exempt from federal tax........................... 80 .00
81. Total West Virginia income (line 79 plus line 80). Enter here and on line 2 on the next page................................... 81 .00
*p40201407F*
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2014
2014
Form IT-140W)
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SCHEDULE
A
(Form IT-140) F 14
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
SCHEDULE A (CONTINUED)
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1. Tentative Tax (apply the appropriate tax rate schedule on page 38 to the amount shown on line 7, Form IT-140)... 1 .00
2. West Virginia Income (line 81, Schedule A)........................................................................................................... 2 .00
3. Federal Adjusted Gross Income (line 1, Form IT-140)............................................................................................ 3 .00
4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line
8, Form IT-140. If you are claiming a federal net operating loss carryback, you must continue to Part II.............................. 4 .00
PART II: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK
5. Subtract line 2 Part I from your original Federal Adjusted Gross Income (line 1, Form IT-140)............................. 5 .00
6. Income Percentage (Divide line 5 by line 3 Part I and round the result to four decimal places) Note: Decimal
cannot exceed 1.0000.......................................................................................................................................... 6 l
7. Multiply line 1 Part I by line 6.................................................................................................................................. 7 .00
8. Subtract line 7 from line 1 Part I............................................................................................................................. 8 .00
9. West Virginia Tax (Enter the smaller of line 4 Part I or line 8 Part II here and on line 8, Form IT-140).................. 9 .00
*p40201408F*
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–11–
SCHEDULES
h & e
(Form IT-140) W
Certication for Permanent and Total Disability
and Credit for Income Tax Paid to Another State 14
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
SChEDUlE h
CERTIFICaTIoN oF PERmaNENT aND ToTal DISaBIlITY
TaxPaYERS Who aRE DISaBlED DURING 2014 REGaRDlESS oF aGE
If you were certied by a physician as being permanently and totally disabled during the taxable year 2014, OR you were the surviving spouse of an individual who had been
certied disabled and DIED DURING 2014, read the instructions to determine if you qualify for the income reducing modication allowed on Schedule M.
If you qualify, you must (1) enter the name of and social security number of the disabled taxpayer in the space provided on this form, (2) have a physician complete the remainder
of the certication statement and return it to you, (3) enclose the completed certication with your West Virginia personal income tax return, and (4) complete Schedule M to
determine your modication.
A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H.
If you have provided the West Virginia State Tax Department with an approved Certication of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS
DID NOT CHANGE FOR 2014, you do not have to submit this form with your return. However, you must have a copy of your original disability certication should the Department
request verication at a later date.
I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2014.
Name of Disabled Taxpayer Social Security Number
Physician’s Name Physician's FEIN Number
Physician’s Street Address
City State Zip Code
Physicians
Signature
Date
MM DD YYYY
InSTRucTIOnS TO PHYSIcIAn cOmPLETIng DISABILITY STATEmEnT
A PERSON IS PERMANENTLY AND TOTALLY DISABLED WHEN HE OR SHE IS UNABLE TO ENGAGE IN ANY SUBSTANTIAL GAINFUL ACTIVITY BECAUSE OF A MENTAL OR PHYSICAL CONDITION AND THAT DISABILITY HAS
LASTED OR CAN BE EXPECTED TO LAST CONTINUOUSLY FOR AT LEAST A YEAR, OR CAN BE EXPECTED TO LEAD TO DEATH. IF, IN YOUR OPINION, THE INDIVIDUAL NAMED ON THIS STATEMENT IS PERMANENTLY
AND TOTALLY DISABLED DURING 2014, PLEASE CERTIFY SUCH BY ENTERING YOUR NAME, ADDRESS, SIGNATURE, DATE, AND FEIN NUMBER IN THE SPACES PROVIDED ABOVE AND RETURN TO THE INDIVIDUAL.
SChEDUlE E
CREDIT FoR INComE Tax PaID To aNoThER STaTE
reSiDency STaTuS
Resident
Non-Resident – did not maintain a residence in West Virginia during the taxable year (NO CREDIT IS ALLOWED)
Part-Year Resident – maintained a residence in West Virginia for part of the year; check the box which describes your situation and enter the
date of your move
:
MM DD YYYY
Moved into West Virginia
Moved out of West Virginia, but had West Virginia source income during your nonresident period
Moved out of West Virginia and had no West Virginia source income during your nonresident period
82. INCOME TAX COMPUTED on your 2014 _________________ return. Do not report Tax Withheld
State Abbreviation 82 .00
83. West Virginia total income tax (line 10 of Form IT-140)..................................................................................... 83 .00
84. Net income derived from above state included in West Virginia total income................................................... 84 .00
85. Total West Virginia Income (Residents–Form IT-140, line 4. Part-Year Residents-Schedule A, line 81).......... 85 .00
86. Limitation of Credit (line 83 multiplied by line 84 divided by line 85)................................................................. 86 .00
87. Alternative West Virginia taxable income Residents – subtract line 84 from line 7, Form IT-140
Part-year residents – subtract line 84 from line 85......................... 87 .00
88. Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 87)..... 88 .00
89. Limitation of credit (line 83 minus line 88)......................................................................................................... 89 .00
90. Maximum credit (line 83 minus the sum of lines 2 through 16 of the Tax Credit Recap Schedule)................... 90 .00
91. Total Credit (SMALLEST of lines 82, 83, 86, 89, or 90) enter here and on line 1 of the Tax Credit Recap Schedule.......... 91 .00
A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURN IN YOUR
FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP, LIMITED LIABILITY
COMPANY OR S-CORPORATIONS. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR ANY OTHER POLITICAL
SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.
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PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
AMENDED RETURN INFORMATION
If you are using this form to le an amended return, provide an explanation of the changes made in the space
below. Enclose all supporting forms and schedules for items changed. If you were required to le an amended
federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social
security number on any enclosures.
REQUEST FOR WAIVER OF ESTIMATED PENALTY
If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that:
1. The penalty was caused by reason of casualty or disaster;
2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.
To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please
sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request
for waiver was not approved.
SCHEDULE
PBGC
(Form IT-140)
Modication to Adjusted Gross Income
West Virginia Personal Income Tax Return 2014
Last Name First Name
(if joint return, give rst names and initials of both)
Your Social Security Number
Present home address (number and street, including apartment number, or rural route) Spouse’s Social Security Number
City or Town County State Zip Code Daytime Telephone Number
1. Enter amount of retirement benets that would have been paid from your employer-provided plan........ 1 .00
2. Enter amount of retirement benets actually received from Pension Benet Guaranty Corporation........ 2 .00
3. Subtract line 2 from line 1 and enter the difference here and on Schedule M, line 45............................. 3 .00
To receive this modication, the Schedule PBGC must be completed and enclosed with the return.
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SCHEDULE
HEPTC-1
(Form IT-140) F Homestead Excess Property Tax Credit 2014
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of
your income. The maximum refundable tax credit is $1,000. You must complete the schedule below to determine the
amount of your credit. No credit may be taken for any homestead which is owned, in whole or in part, by any person
who is not a low income person.
If this schedule is not attached to Form IT-140, the credit will be disallowed.
Part I
– Determine if your income falls within the nancial guidelines needed to take this credit.
Are you required to le a federal return?
YES – 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 $35,010 or less.
► If there are 2 people living in your home, your federal adjusted gross income must be $47,190 or less.
► If there are 3 people living in your home, your federal adjusted gross income must be $59,370 or less.
► If there are 4 people living in your home, your federal adjusted gross income must be $71,550 or less.
**For each additional person add $12,180.
NO – your income less social security benets 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 $35,010 or less.
► If there are 2 people living in your home, your income must be $47,190 or less.
► If there are 3 people living in your home, your income must be $59,370 or less.
► If there are 4 people living in your home, your income must be $71,550 or less.
**For each additional person add $12,180.
Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines)
1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2014.................. 1 .00
2. If eligible for the Senior Citizens Tax Credit enter allowable credit from line 2 of Form SCTC-1..................... 2 .00
3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit)..................... 3 .00
4. Enter your Federal Adjusted Gross Income (from form 1040, 1040A or 1040EZ)........................................... 4 .00
a. Enter the amount of increasing income modications reported on line 38 of Schedule M.......................... a .00
b. Enter federal tax exempt income (Schedule B, Form 1040 or Schedule 1, Form 1040A).............................. b .00
c. Enter amount received in 2014 in the form of earnings replacement insurance (Workers’ Compensation
Benets)...................................................................................................................................................... c .00
d. Enter the amount of Social Security benets received that are NOT included in your Federal Adjusted
Gross Income.............................................................................................................................................. d .00
5. Add amounts on lines 4a, 4b, 4c, and 4d........................................................................................................ 5 .00
6. Total Gross Income: Add amount entered on line 4 and line 5........................................................................ 6 .00
7. Multiply amount on line 6 by 4% (0.04)........................................................................................................... 7 .00
8. Is the amount on line 3 greater than the amount on line 7?
Yes. Continue to line 9 below
No. Stop — you are not eligible for this tax credit
9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000 whichever is lower
and enter on line 14 of IT-140.......................................................................................................................... 9 .00
*p40201409F*
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SCHEDULE
FTC-1
(Form IT-140) F Family Tax Credit Schedule FTC-1 2014
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia per-
sonal income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals
who le their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative
minimum tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the
schedule below and attach to Form IT-140. If this schedule is not attached to Form IT-140, the credit will
be disallowed.
1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00
2. Increasing West Virginia modications (enter the amount from line 2 of Form IT-140)....................................... 2 .00
3. Tax exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not
already included on line 2 of Form IT-140).......................................................................................................... 3 .00
4. Add lines 1 through 3. This is your Modied Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00
5. Enter the number of exemptions claimed on your federal return (This is your Family Size for the Family Tax
Credit)................................................................................................................................................................. 5
6. Enter the Family Tax Credit Percentage for your family size AND Modied Federal Adjusted Gross Income
level from the tables on page 32.
If the exemptions on line 5 are greater than 8, use the table for a family size of 8.................................... 6
7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00
8. Multiply the amount on line 7 by the percentage shown on line 6
This is your Family Tax Credit. Enter this amount on line 9 of Form IT-140................................................ 8 .00
DO NOT CUT THIS FORM.
*p40201410F*
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2014
West Virginia Personal income tax
21
through 16, the processing of your return will be delayed.
18
Line
PREVIOUS REFUND OR CREDIT. Enter the amount of any
overpayment previously refunded or credited from your original
return. If line 18 (previous refund) is larger than line 17 (your
payments and credits), subtract line 17 from line 18 and add line 10, and
20 enter on line 22 (this is your Balance of Tax Due).
19
Line
TOTAL PAYMENTS AND CREDITS. Line 17 minus line 18.
20
Line
PENALTY DUE. If line 10 minus line 19 is greater than $600,
you may be subject to a penalty for underpayment of tax. e
penalty is computed separately for each installment due date.
erefore, you may owe the penalty for an earlier due date even if you
paid enough tax later to make up the underpayment. is is true even if
you are due a refund when you le your tax return. However, you may be
able to reduce or eliminate the penalty by using the annualized income
installment method. Check the box on this line if you are requesting a
Waiver of Penalty or are enclosing the Annualized Income Worksheet.
See page 27 for additional information.
21
Line
Subtract line 20 from line 19 and enter the dollar amount here.
If line 20 is larger than line 19, subtract line 19 from line 20 add
to line 10 and enter on line 22.
22
Line
BALANCE OF INCOME TAX DUE. Subtract line 21 from line
10. If line 21 is greater than line 10, skip to line 23.
23
Line
INCOME TAX OVERPAYMENT. Subtract line 10 from line 21.
is is your income tax overpayment.
24
Line
WEST VIRGINIA USE TAX DUE. Individual purchaser’s use tax
is due on the purchase of goods or services when Sales Tax has
not been paid. Use Schedule UT on page 39 to calculate this tax
if applicable.
25
Line
TOTAL BALANCE OF TAX DUE. Subtract line 23 from line 24
and add line 22.
26
Line
TOTAL OVERPAYMENT. Subtract line 24 from line 23.
27
Line
AMOUNT TO BE CREDITED TO YOUR 2015 ESTIMATED
TAX ACCOUNT. Enter the amount (all or part) of your
overpayment you wish to have credited to your 2015 estimated
tax account.
28
Line
THE WEST VIRGINIA CHILDREN’S TRUST FUND funds
community projects that keep children free from abuse and
neglect. Examples include public awareness activities, school
based programs, programs for new parents, and family resource centers.
If you (and your spouse) wish to make a contribution, enter the total
amount of your contribution on line 28. Your overpayment will be
reduced or your payment increased by this amount.
To learn more about the WV Children’s Trust Fund or to make a direct
contribution, visit the website http://wvctf.org or write to West Virginia
Children’s Trust Fund, P.O. Box 3192, Charleston, WV 25332 or call 304-
558-4637.
Donations made to the West Virginia Children’s Trust Fund are tax
deductible on your federal income tax return as an itemized deduction.
29
Line
DEDUCTIONS FROM OVERPAYMENT. Add lines 27 and
28. is amount will be subtracted from your overpayment to
determine your refund.
30
Line
REFUND. Subtract line 29 from line 26 and enter the result
here. is is the amount of your refund. To receive a refund of
$2 or less, you must enclose a signed statement with your return
requesting that the refund be sent to you.
31
Line
BALANCE DUE THE STATE. Add line 25 and line 28 and enter
the amount here. is is the total balance due the State. Write
your social security number and “2014 Form IT-140” on your
check or money order. e Tax Department may convert your check
into an electronic transaction. Receipt of your check is considered your
authorization for the Tax Department to convert your check into an ACH
Debit entry (electronic withdrawal) to your bank account. Your check
information will be captured and reported on your bank statement.
Form IT-140W Instructions
Form is on pages 7 & 8 and 13 & 14.
You must enclose the IT-140W with your return even if you have no income or withholding.
A – Employer or Payer information:
► Enter WV Employer ID number located next to box 15 on your
W-2, the name and address of the company from which you
received the W-2, 1099, K-1, or WV/NRW-2.
B – Employee or Taxpayer Information:
► Enter your name or spouse’s name. Make sure the Social Security
Number(s) agree with your statements and are correct.
C – WV Tax Withheld:
► Enter the amount of West Virginia Tax Withheld from:
► W-2, line 17
► 1099R, line 12
► K-1, line 8 (WV only)
► NRW-2, WV only
► Check the source of withholding, then enter the state
abbreviation.
► Check the box that identies the tax statement type.
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
l23456789
Jason smith
2000.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2
ABC COMPANY
Name
WV WITHHOLDING
555555555
Check the appropriate box
Employer or Payer Name
229 ANY Street
Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
ANY CitY, OH l2345
l0000.00
WV
Enter State Abbreviation
(from Box #15 on W-2 or Box 13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
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22
West Virginia Personal income tax
2014
Schedule M Instructions
Form is on Page 9.
Complete Schedule M to report increasing or decreasing modications to
your federal adjusted gross income.
Taxpayers who are at least age 65 OR are certied as permanently and
totally disabled during 2014 are eligible to receive a deduction of up to
$8,000 of their taxable income. Joint income must be divided between
spouses with regard to their respective percentage of ownership.
ONLY INCOME OF THE SPOUSE WHO MEETS ELIGIBILITY
REQUIREMENTS QUALIFIES FOR THE DEDUCTION. See example
on page 24.
e Senior Citizen Deduction can be claimed by taxpayers who were at
least age 65 on December 31, 2014. Eligible taxpayers MUST enter their
year of birth in the space provided and complete lines 52(a) through
52(d) to determine the amount of the deduction.
e Disability Deduction can be claimed by taxpayers under age 65
who have been medically certied as unable to engage in any substantial
gainful activity due to physical or mental impairment. If 2014 is the
rst year of a medically certied disability, you MUST enclose a 2014
West Virginia Schedule H or a copy of Federal Schedule R. If the Disability
Deduction has been claimed in prior years AND documentation has
been submitted with prior claims, then no additional documentation
is necessary. Eligible taxpayers must enter the year the disability
began in the space provided and complete lines 52(a) through
52(d) to determine the amount of credit.
Modications Increasing Federal Adjusted Gross
Income (Additions to Income)
32
Line
INTEREST OR DIVIDEND INCOME ON FEDERAL
OBLIGATIONS. Enter amount of any interest or dividend
income (received by or credited to you during the taxable year)
on bonds or securities of any United States authority, commission or
instrumentality which the laws of the United States exempt from federal
income tax but not from state income tax.
33
Line
INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS
OTHER THAN WEST VIRGINIA. Enter the amount of any
interest or dividend income on state and local bonds (other
than West Virginia and its political subdivisions) received by or credited
to you.
34
Line
INTEREST ON MONEY BORROWED TO PURCHASE BONDS
EARNING EXEMPT WEST VIRGINIA INCOME. Enter the
amount of any interest deducted, as a business expense or
otherwise, from your federal adjusted gross income in connection with
money borrowed to purchase or carry bonds or securities, the income
from which is exempt from West Virginia income tax.
35
Line
LUMP SUM PENSION DISTRIBUTIONS. Enter the amount
of any qualifying 402(e) lump sum distributions not included in
your federal adjusted gross income that was separately reported
and taxed on federal Form 4972.
36
Line
OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED
GROSS INCOME BUT SUBJECT TO STATE TAX. West Virginia
income tax is based on federal adjusted gross income. However,
certain income must be added back. For example; income deducted under
Section 199 of the Internal Revenue Code. Enclose Schedule K-1(s).
37
Line
WITHDRAWALS FROM A PREPAID TUITION/SAVINGS
PLAN NOT USED FOR PAYMENT OF QUALIFYING
EXPENSES. Enter the basis amount in a withdrawal from a WV
Prepaid Tuition/SMART529
TM
Savings Plan which was spent for OTHER
than qualifying expenses, if a deduction was previously taken.
38
Line
TOTAL ADDITIONS. Add lines 32 through 37. Enter the result
here and on line 2 of Form IT-140.
Modications Decreasing Federal Adjusted Gross
Income (Subtractions from Income)
If ling a joint return, enter the modication(s) for both you and your
spouse in Columns A and B. In cases of joint ownership of income
producing tangible or intangible property, each spouse should use the
total income multiplied by the relative percentage of ownership. See
example on page 24.
39
Line
INTEREST OR DIVIDENDS ON UNITED STATES
OBLIGATIONS. Enter the total income on obligations of the
United States and its possessions and bonds or securities from
any United States authority, commission or instrumentality that are
included in your federal adjusted gross income but exempt from state
income tax under federal law. is will include United States Savings
Bonds and federal interest dividends paid to shareholders of a regulated
investment company under Section 852 of the IRS Code. Include on this
line interest earned on West Virginia bonds which are subject to federal
tax but exempt from state tax under West Virginia law.
40
Line
ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY
SHERIFFS’ OR FIREMEN’S RETIREMENT. Enter the taxable
amount of retirement income reported on your federal return
which was received from any West Virginia state or local police, deputy
sheris’ or remen’s retirement system, regardless of your age. is is
the taxable amount of retirement income received from these sources
including any survivorship annuities.
41
Line
WEST VIRGINIA TEACHERS’ RETIREMENT AND
WEST VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT.
Regardless of age, enter the taxable amount of retirement
income (not to exceed $2,000) reported on your federal return received
from e West Virginia Teachers’ Retirement System and/or e
West Virginia Public Employees’ Retirement System. Do not enter more
than $2,000.
42
Line
MILITARY RETIREMENT AND FEDERAL RETIREMENT.
Regardless of age, enter the taxable amount of retirement
income (not to exceed $2,000) reported on your federal return
received from Military Retirement and/or Federal Retirement. Do not
enter more than $2,000.
Combined amounts of Lines 41 and 42 must not exceed $2,000.
43
Line
MILITARY RETIREMENT MODIFICATION. ere is an
additional modication of a maximum $20,000. If your pension
is equal to or greater than $22,000, enter $20,000 here. If the
pension is less than $22,000, enter the total amount of the pension
received less the $2,000 claimed on line 42. In no case should the
combined amount (line 42 and line 43) exceed the total amount of
military retirement income or $22,000, whichever is less.
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2014
WEST VIRGINIA PERSONAL INCOME TAX
23
44
Line
RAILROAD RETIREMENT. Enter the amount(s) of income
received from the United States Railroad Retirement Board
including unemployment compensation, disability and sick pay
that is included in your federal adjusted gross income. West Virginia
does not impose tax on this income.
Social Security benets that are taxable on your federal return are also
taxable to West Virginia and should NOT be included on this line.
45
Line
PENSION BENEFIT GUARANTY CORPORATION. If the
modication is a result of Schedule PBGC (page 44), you must
enclose the Schedule PBGC with your return.
46
Line
REFUNDS OF STATE AND LOCAL INCOME TAXES. Enter
the amount reported on your federal return only. Only refunds
included in your federal adjusted gross income qualify for this
modication.
47
Line
CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID
TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST.
Enter any payments paid to the prepaid tuition trust
fund/savings plan trust, but only
to the extent the payments have
not been previously allowed as a
deduction when arriving at your
federal adjusted gross income. e
Tax Department may request
documentation that supports this deduction.
48
Line
ACTIVE DUTY MILITARY PAY. Enter the amount of active
duty military pay received by a resident individual who is on
active duty for at least thirty continuous days and separates
from military service during the taxable year. Only the amount of active
duty pay included in the federal adjusted gross income is eligible for this
modication and only for the year in which the individual separates from
active military service. Military orders and discharge papers must be
included with your return for this modication to be taken.
49
Line
AUTISM MODIFICATION. Any qualifying contribution to a
qualied trust maintained for the benet of a child with autism
(see instructions on page 17). e Tax Department may request
documentation that supports this deduction.
50
Line
OTHER DEDUCTION(S). Enter here payments for premiums
paid for long-term care insurance but only to the extent that
payments have not been previously allowed as a deduction when
arriving at your federal adjusted gross income.
51
Line
WEST VIRGINIA “Ez PASS” DEDUCTION. Enter the amount,
not less than $25 and not to exceed $1,200, of any payment for
amounts expended for tolls paid electronically through use of a
West Virginia Parkways, Economic Development and Tourism Authority
PAC card (Parkways Authority
Commuter Card) for non-commercial
passes for travel on toll roads in
West Virginia, not including amounts
refunded or reimbursed by an employer.
Any amount of qualied tolls paid and eligible for this decreasing
modication and not used in the taxable year when paid shall
carryforward for up to three (3) years subsequent to the taxable year.
Qualied toll payments not used by the end of the carry forward period
shall be forfeited.
52
Line
SENIOR CITIzEN OR DISABILITY DEDUCTION. Taxpayers
MUST be at least age 65 OR certied as permanently and totally
disabled during 2014 to receive this deduction. Taxpayers age
65 or older have to enter their year of birth in the space provided and
complete lines (a) through (d) of the table in order to claim the deduction
as a Senior Citizen. Joint income must be divided between spouses with
regard to their respective percentage of ownership. ONLY THE INCOME
OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS
QUALIFIES FOR THE MODIFICATION. See an example on page 24. e
Disability Deduction can be claimed by taxpayers under age 65 who have
been medically certied as unable to engage in any substantial gainful
activity due to physical or mental impairment. IF 2014 is the rst year of
a medically certied disability, you MUST enclose a 2014 West Virginia
Schedule H or a copy of Federal Schedule R and enter 2014 as the year
the disability began in the space provided. IF the disability deduction
has been claimed in prior years AND documentation has been submitted
with prior claims, then only the year that the disability began, entered
in the space provided, is needed to claim the deduction. e Surviving
Spouse of a deceased taxpayer may also qualify for this modication. See
line 53 instructions for more information.
52a
Line
Enter all income (for each spouse, if joint return) that has not
been reported on lines 39 through 51 of Schedule M.
52b
Line
$8,000 is the maximum modication allowed for each senior
citizen or disabled taxpayer.
52c
Line
Add lines 39 through 43 for each spouse and enter on this line.
52d
Line
Subtract line 52(c) from line 52(b) for each spouse. If line 52(c)
is larger than line 52(b), enter zero on line 52(d).
Compare the amounts shown on lines 52(a) and 52(d) for each
spouse. Enter the smaller of these two amounts on line 52 for that
spouse. For example, if one spouse only has $4,000 in income, then the
maximum deduction for that spouse is $4,000.
53
Line
INCOME RECEIVED BY SURVIVING SPOUSE. A surviving
spouse is a taxpayer whose spouse died during the year prior to
the taxable year for which the annual return is being led and
who has not remarried at any time before the end of that year.
e surviving spouse, regardless of age, of a decedent who was 65 or
older OR was certied as permanently and totally disabled prior to his/
her death, may take a modication if they received taxable income from
any source not included on line 52. is is a one-time modication and
must be claimed on the annual income tax return in the year following
the year in which the death of the spouse occurred. If the total deductions
from income shown on lines 39 through 43 and 52 are $8,000 or more,
you are not eligible for an additional modication on line 53. e total of
lines 52 and 53 cannot exceed $8,000.
54
Line
Add lines 39 through 53 for each column and enter the results
here.
55
Line
TOTAL SUBTRACTIONS. Add Columns A and B from line 54
and enter the result here and on line 3 of Form IT-140.
Return to the first page
24
West Virginia Personal income tax
2014
EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION
John Doe, age 69, and Mary Doe, age 65, le a joint tax return. They received the following income in 2014.
John Mary
West Virginia Police Retirement 7,000 0
IRA Distributions 4,000 1,000
Wages and Salaries 0 10,000
Interest (jointly held) 1,500 1,500
US Savings Bond Interest
500 500
Total Income 13,000 13,000
Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is
split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income.
1. Mr. Doe’s total income is 13,000. However, he reported his police pension on line 40 and his share of their joint savings bond interest on line 39
of Schedule M. Therefore, he reports $5,500 on line 52(a) of Schedule M ($13,000 minus $7,000 minus $500).
2. Mrs. Doe’s total income is also $13,000. She enters $12,500 on line 52(a) of Schedule M ($13,000 less her share of their jointly-held savings
bond interest reported [$500] on line 39).
3. Mr. Doe enters $7,500 on line 52(c) of Schedule M ($500 from line 39 plus $7,000 from line 40). He then subtracts line 52(c) from line 52(b) and
enters the result ($500) on line 52(d).
4. Mrs. Doe enters the $500 from line 39 on line 52(c). She then subtracts line 52(c) from line 52(b) and enters the result ($7,500) on line 52(d).
5. Mr. and Mrs. Doe are each allowed the smaller of the amounts shown on line 52(a) and 52(d) as their senior citizen deduction. Therefore, Mr.
Doe enters $500 on line 52 and Mrs. Doe enters $7,500 on line 52.
John Mary
52(a) 5,500 12,500
52(b) 8,000 8,000
52(c) 7,500 500
52(d) 500 7,500
WEST VIRGINIa loW-INComE EaRNED INComE ExClUSIoN WoRKShEET
INSTRUCTIoNS
You may be eligible to claim the low-income exclusion if you received earned income (see denition) during the taxable year and:
1. Your ling status is single, married ling jointly, head of household or widow(er) with a dependent child and your federal adjusted gross
income is $10,000 or less; or
2. Your ling status is married ling separately and your federal adjusted gross income is $5,000 or less.
This exclusion may be taken even if you are claimed as a dependent on someone else’s return.
EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from
self-employment reported on the federal Schedule C.
EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is
not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a
penal institution.
WoRKShEET
A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140.......................................................... A .00
SToP
If Line A is greater than $10,000 ($5,000 if married ling separate returns), you
are not eligible for the exclusion. STOP HERE
B. List the source and amount of your earned income. Enter the total amount on Line B
______________________________________________________________________________________
______________________________________________________________________________________ B .00
C. Maximum exclusion. Enter $5,000 if your ling status is married ling separately; otherwise enter $10,000 C .00
D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140... D .00
Schedule A Instructions
Form is on Pages 41 & 42
56
Line
WAGES SALARIES, AND TIPS.
Column A – Enter total wages, salaries, tips and other employee
compensation reported on your federal income tax return.
Column B – Enter the amount received during your period of
West Virginia residency.
Column C – Enter the amount received from West Virginia source(s)
while you were a nonresident of West Virginia.
RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA
AND VIRGINIA – wages and salaries received from West Virginia should
NOT be reported in Column C.
57 &
58
Line
INTEREST AND DIVIDEND INCOME
Column A – Enter total interest and dividend income reported
on your federal income tax return.
Column B – Enter the amount received during your period of
West Virginia residency.
Return to the first page
Form IT-140
0
10000
Form IT-140
0
0
2014
West Virginia Personal income tax
25
Column C – Enter the amount received from a business, trade, profession
or occupation carried on in West Virginia while you were a nonresident
of West Virginia.
59
Line
REFUNDS OF STATE AND LOCAL INCOME TAXES
Column A – Enter total taxable state and local income tax
refunds reported on your federal income tax return.
Column B – Enter the amount received during your period of
West Virginia residency.
Column C – Do not enter any refunds received during the period you
were a nonresident of West Virginia.
60
Line
ALIMONY RECEIVED.
Column A – Enter total alimony received as reported on your
federal income tax return.
Column B – Enter the amount received during your period of
West Virginia residency.
Column C – Do not enter any alimony received while you were a
nonresident of West Virginia.
61
Line
BUSINESS INCOME (include business prot or loss and
income from rents, royalties, partnerships, estates, trusts, and
S corporations)
Column A – Enter the total amount of ALL business income reported on
your federal income tax return.
Column B – Enter the amount received during your period of
West Virginia residency.
Column C – Enter any amount derived from West Virginia source(s)
while you were a nonresident of West Virginia.
Business Conducted in
West Virginia
A business, trade, profession, or occupation (not including personal
services as an employee) is considered to be conducted in West Virginia
if you maintain, operate, or occupy desk space, an oce, a shop, a store,
a warehouse, a factory, an agency or other place where your aairs are
regularly conducted in West Virginia if it is transacted here with a fair
measure of permanency and continuity.
Business Conducted
Within and Without
West Virginia
If, while a nonresident, a business, trade or profession is conducted
within and without West Virginia and your accounts clearly reect
income from West Virginia operations, enter the net prot or loss from
business conducted within West Virginia on line 61, Column C.
Rent & Royalty Income
As a nonresident, enter in Column C any rents and royalties from:
► Real property located in West Virginia, whether or not the
property is used in connection with a business;
► Tangible personal property not used in business if such property
is located in West Virginia; and
► Tangible and intangible personal property used in or connected
with a business, trade, profession, or occupation conducted in
West Virginia.
If a business is conducted both within West Virginia and from
sources outside West Virginia, attach your method of allocation on a
separate sheet.
Do not allocate income from real property. Real property must be
included in its entirety. Real property located outside West Virginia must
be excluded.
Report in Column C your share of rent and royalty income from a
partnership of which you are a member shown on Form WV/SPF-100
or from an estate or trust of which you are a beneciary shown on
Form IT-141.
Partnerships
As a nonresident, enter in Column C your distributive share of partnership
income from Form NRW-2, Schedule K-1, or Form WV/SPF-100.
S Corporation Shareholders
As a nonresident, enter in Column C your pro rata share of income or
loss from an electing West Virginia S corporation from Form NRW-2,
Schedule K-1, or Form WV/SPF-100
Estates & Trusts
Enter in Columns B and C your share of estate or trust income as a part-
year resident or a nonresident from West Virginia source(s) obtained
from information provided by the duciary shown on Form NRW-2,
Schedule K-1, or Form IT-141.
Passive Activity Loss Limitations
A nonresident must recompute any deduction taken on the federal
return for passive activity losses to determine the amounts that would
be allowed if federal adjusted gross income took into account only those
items of income, gain, loss, or deduction derived from or connected with
West Virginia source(s).
62
Line
CAPITAL GAINS OR LOSSES.
Column A – Enter the total amount of capital gain or loss from
the sale or exchange of property, including securities reported
on your federal return.
Column B – Enter any capital gain or loss which occurred during your
period of West Virginia residency.
Column C – Compute the amount to be reported as capital gain or
loss from West Virginia sources in accordance with federal provisions
for determining capital gains or losses and deductions for capital
loss carryover from West Virginia sources to the extent included in
computing your federal adjusted gross income and enter in this column.
Capital transactions from West Virginia sources include capital gains or
losses derived from real or tangible property located within West Virginia
whether or not the property is connected with a business or trade and
capital gains or losses from stocks, bonds, and other intangible personal
property used in or connected with a business, trade, profession,
or occupation carried on in West Virginia. Also include your share
of any capital gain or loss derived from West Virginia sources from a
partnership of which you are a member, from an estate or trust of which
you are a beneciary or from an electing West Virginia S corporation of
which you are a shareholder. Any capital gains or losses from business
property (other than real property) of a business conducted both in and
out of West Virginia must be allocated for West Virginia purposes. Gains
or losses from the sale or disposition of real property are not subject to
allocation. In all cases, use the federal basis of property for computing
capital gains or losses.
63
Line
SUPPLEMENTAL GAINS OR LOSSES.
Column A – Enter the total of any other gains or losses from the
sale or exchange of non-capital assets used in a trade or business
reported on your federal return.
Column B – Enter any substantial gain or loss which occurred during
your period of West Virginia residency.
Column C – Compute the amount to be reported in this column by
applying the federal provisions for determining gains or losses from
sale or exchange of other than capital assets to your West Virginia
transactions.
Non-capital transactions from West Virginia sources are those
transactions from your federal return pertaining to property used in
connection with a business, trade, profession, or occupation carried on
in West Virginia. Also included is your share of any non-capital gains or
losses from a partnership of which you are a member, from an estate or
trust of which you are a beneciary or from an electing West Virginia
S corporation of which you are a shareholder. Use the federal adjusted
basis of your property in all computations.
Return to the first page
26
West Virginia Personal income tax
2014
64
Line
PENSIONS AND ANNUITIES.
Column A – Enter the total taxable amount of pensions and
annuities reported on your federal return.
Column B – Enter the taxable amount of any pensions and annuities
received during your period of West Virginia residency.
Column C – Enter income from pensions and annuities derived from
or connected with West Virginia sources. Pension and annuity income
received by a nonresident is NOT subject to West Virginia tax unless the
annuity is employed or used as an asset in a business, trade, profession,
or occupation in West Virginia.
65
Line
FARM INCOME OR LOSS.
Column A – Enter the total amount reported on your federal
return.
Column B –Enter the amount that represents farm income or loss during
your period of West Virginia residency.
Column C – Enter the amount that represents income or loss from
farming activity in West Virginia while you were a nonresident of
West Virginia.
66
Line
UNEMPLOYMENT COMPENSATION.
Column A – Enter the total amount reported on your federal
return.
Column B – Enter the amount received during your period of
West Virginia residency.
Column C – Enter the amount received while a nonresident, but derived
or resulting from employment in West Virginia.
67
Line
SOCIAL SECURITY AND RAILROAD RETIREMENT
BENEFITS.
Column A – Enter the total amount of taxable social security and
railroad retirement benets reported on your federal return.
Column B – Enter the amount of taxable social security benets received
during your period of West Virginia residency.
Column C – Do NOT enter any amount received while you were a
nonresident of West Virginia.
68
Line
OTHER INCOME
Column A – Enter the total of other income reported on your
federal return. Identify each source in the space provided.
Enclose additional statements if necessary.
Column B – Enter the amount received during your period of
West Virginia residency.
Column C – Enter the amount derived from or connected with
West Virginia sources and received while you were a nonresident of
West Virginia.
NOTE: If you have special accrual income, it should be included in
Columns A and B of this line. See page 16 for more information regarding
special accruals.
69
Line
TOTAL INCOME Add lines 56 through 68 of each column and
enter the result on this line.
70 –
76
Line
ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME
Column A – Enter the adjustments to income reported on
Federal Form 1040 or 1040A. ese adjustments include penalty on early
withdrawal of savings, IRA deductions, deductions for self-employment
tax, and other deductions.
Column B – Enter any adjustments incurred during your period of
West Virginia residency.
Column C – Enter any adjustments connected with income from
West Virginia sources while you were a nonresident of West Virginia.
e amount shown in Column A for any adjustments must be the same
as reported on the federal return. e adjustments should be allocated
for Column B and Column C as described above.
Include in Column B only the portion of alimony adjusted attributable to
the period of West Virginia residency.
77
Line
TOTAL ADJUSTMENTS. Enter the total of all adjustments
from lines 70 through 76 for each column.
78
Line
ADJUSTED GROSS INCOME. Subtract line 77 from line 69 in
each column and enter the result on this line.
79
Line
WEST VIRGINIA INCOME. Add Column B and Column C of
line 78 and enter the total here.
80
Line
INCOME SUBJECT TO WEST VIRGINIA STATE TAX BUT
EXEMPT FROM FEDERAL TAX.
Enter any income subject to West Virginia tax but not included in federal
adjusted gross income. is income will be shown as an addition to
federal adjusted gross income on Schedule M.
81
Line
TOTAL WEST VIRGINIA INCOME. Add the amounts shown
on lines 79 and 80 and enter the total here and on line 2 of the
Nonresident/Part-Year Resident Tax Calculation worksheet on
the page after the Schedule A.
Schedule E Instructions
Form is on Page 43.
Residents
Subject to certain limitations, a West Virginia resident may be eligible to
claim a credit for income taxes paid to another state. e purpose of this
credit is to prevent dual taxation of such income.
Note: Income from “guaranteed payments” shown on a W-2 as wages but
taxed as business income on the Ohio income tax return qualies for the
Schedule E credit. See Publication TSD-422 for additional information.
Part-Year Residents
Part-year residents may only claim credit for taxes paid to another state
during their period of West Virginia residency.
Nonresidents
Nonresidents are not entitled to a Schedule E credit under any
circumstances.
Limitations
e amount of a Schedule E credit is subject to the following limitations:
► e credit cannot exceed the amount of tax payable to the other
state on income also subject to West Virginia tax. is is the
amount of income tax computed on the nonresident return led
with the other state.
► e credit cannot exceed the percentage of the West Virginia
tax determined by dividing the portion of the taxpayer’s
West Virginia income subject to taxation in another state by the
total amount of the taxpayer’s West Virginia income.
2014
West Virginia Personal income tax
27
► e credit cannot reduce the West Virginia tax due to an amount
less than what would have been due if the income subject to
taxation by the other state was excluded from the taxpayer’s
West Virginia income.
A separate Schedule E must be completed and attached for each
state for which you are claiming a credit.
You must maintain a copy of the other state tax return in your les.
is credit is not allowed for income tax imposed by a city, township,
borough, or any political subdivision of a state or any other country.
Local or municipal fees cannot be claimed. Due to existing reciprocal
agreements, West Virginia residents cannot claim the Schedule E credit
if the credit claimed is for state income taxes paid on wage and salary
or unemployment compensation income earned in Kentucky, Maryland,
Ohio, Pennsylvania, or Virginia. However, taxes paid on income
derived from sources other than wage and salary or unemployment
compensation income is permitted as a Schedule E credit.
You may claim credit on your West Virginia Resident Income Tax Return
for state income tax paid, as a nonresident, to ONLY the following states:
Alabama Minnesota Idaho Oklahoma
Arizona Mississippi Illinois Oregon
Arkansas Missouri Indiana Rhode Island
California Montana Iowa South Carolina
Colorado Nebraska Kansas Utah
Connecticut New
Hampshire
Louisiana Vermont
Delaware New Jersey Maine Wisconsin
District of
Columbia
New Mexico Massachusetts
Georgia New York Michigan
Hawaii North Carolina North Dakota
***NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE ANY TIME***
82
Line
Enter the tax imposed by the state of nonresidence on income
also taxed by this state. Do not use the amount of any tax which
may have been withheld from your wages; this does not represent
the actual tax paid to the other state. Do not include the amount of any
interest, additions to tax, or other penalty which may have been paid
with respect to such tax.
83
Line
Enter the West Virginia total income tax shown on line 10 of
Form IT-140.
84
Line
Enter the net income from the state that is included in your
West Virginia total income.
85
Line
Enter total West Virginia income. NOTE: Residents – enter the
amount shown on line 4, Form IT-140. Part-year residents –
enter the amount shown on Schedule A, line 81, IT-140.
86
Line
LIMITATION OF CREDIT. Multiply line 83 by line 84 and
divide the result by line 85.
87
Line
ALTERNATIVE WEST VIRGINIA TAXABLE INCOME
Residents — Subtract line 84 from line 7, Form IT-140. Part-
year residents — Subtract line 84 from line 85.
88
Line
ALTERNATIVE WEST VIRGINIA INCOME TAX. Apply the
Tax Rate Schedule to the amount shown on line 87.
89
Line
LIMITATION OF CREDIT. Subtract line 88 from line 83.
90
Line
MAXIMUM CREDIT. Line 83 minus the sum of lines 2 through
16 of the Tax Credit Recap Schedule.
91
Line
TOTAL CREDIT (THE SMALLEST OF LINES 82, 83, 86, 89, OR
90). Enter amount here and on line 1 of the Tax Credit Recap
Schedule.
Special Instructions for
West Virginia Residents
Regarding the Following States:
► Kentucky
► Maryland
► Ohio
► Pennsylvania
► Virginia
KENTUCKY, MARYLAND, OR OHIO
If your income during 2014 was from wages and/or salaries only, you
may not claim a Schedule E credit. In order to receive a refund of the
erroneously withheld tax, you must le a return with the state in
which taxes were withheld. If you had income from a source other than
wages and/or salaries, you are allowed a credit for income taxes paid by
completing Schedule E. You must maintain a copy of the other state tax
return in your les.
PENNSYLVANIA OR VIRGINIA
If your income during 2014 was from wages and/or salaries only, you
may not claim a Schedule E credit. In order to receive a refund of the
erroneously withheld tax, you must le a return with these states. If
you spent more than 183 days in one of these states and are considered
an actual resident for tax purposes, or, if you had income from a source
other than wages and/or salaries, you are allowed credit for income taxes
paid to the Commonwealth of Pennsylvania or Virginia by completing
Schedule E. You must maintain a copy of the other state tax return in
your les.
SPECIAL NOTE: You may be relieved from having another state’s income
tax withheld from your wages. Contact your employer or the other state’s
taxing authority for additional information.
Form IT-210 Instructions
Form is on Pages 49 & 50
Who Must Pay the
Underpayment Penalty?
You may be charged a penalty if you did not have enough West Virginia
state income tax withheld from your income or pay enough estimated
tax by any of the due dates. is may be true even if you are due a
refund when you le your return. e penalty is computed separately for
each due date (quarter). You may owe a penalty for an earlier due date
(quarter) even if you make large enough payments later to make up the
underpayment.
You may owe the penalty if you did not pay at least the smaller of:
1. 90% of your 2014 tax liability; or
2. 100% of your 2013 tax liability (if you led a 2013 return that
covered a full 12 months).
Exceptions to the Penalty
You will not have to pay any penalty if either of these exceptions apply:
1. You had no tax liability for 2013 and meet ALL of the following
conditions:
• your 2013 tax return was (or would have been had you been
required to le) for a taxable year of twelve months;
Return to the first page
28
West Virginia Personal income tax
2014
• you were a citizen or resident of the United States
throughout the preceding taxable year;
• your tax liability for 2014 is less than $5,000.
2. e total tax shown on your 2014 return minus the tax you
paid through West Virginia withholding is less than $600. To
determine if you meet this exception, complete lines 1 through 5,
PART I. If you meet this exception, you do not have to le Form
IT-210.
If you le your tax return and pay any tax due on or before February 1,
2015, no fourth quarter penalty is due. Include the tax paid with your
return in column (d) of line 2, PART IV; this will result in no penalty due
for the January 15, 2015 installment.
Special Rules for Farmers
If at least two-thirds of your gross income for 2014 was from farming
sources, the following special rules apply:
1. You are only required to make one payment for the taxable year
(due January 15, 2015).
2. e amount of estimated tax required to be paid (line 6) is sixty-
six and two-thirds percent (66 ⅔%) instead of ninety percent
(90%).
3. If you fail to pay your estimated tax by January 15, but you le
your return and pay the tax due on or before the rst day of
March, 2015, no penalty is due.
Mark box 10 in PART I and complete PART III or only column (d) of
PART IV to gure your penalty. Be sure to use .02340 instead of .06312
when calculating line 6 of PART III. When using PART IV, carry the entire
gure shown on line 8 of PART I to column (d), line 1.
Waiver of Penalty
If you are subject to underpayment penalty, all or part of the penalty will
be waived if the West Virginia State Tax Department determines that:
1. e penalty was caused by reason of casualty or disaster;
2. e penalty was caused by unusual circumstances which makes
imposing the penalty unfair or inequitable.
To request a waiver of the penalty, check the box for line 9 in PART I and
enclose a signed statement explaining the reasons you believe the penalty
should be waived (see page 44 of the return). If you have documentation
substantiating your statement, enclose a copy. e Department will
notify you if your request for waiver is not approved.
Part I – For All Filers
1
Line
Enter the amount from line 10 of Form IT-140.
2
Line
Add the amounts shown on line 13, 14, and line 15 of Form IT-
140.
3
Line
Subtract line 2 from line 1 and enter the result.
4
Line
Enter the amount of withholding tax shown on line 11 of Form
IT-140.
5
Line
Subtract line 4 from line 3 and enter the result. If line 5 is less
than $600, you are not subject to the penalty and need not le
form IT-210.
6
Line
Multiply line 3 by ninety percent (90%) and enter the result.
7
Line
Enter your tax after credits from your 2013 West Virginia
return. Your tax after credits will be line 10 reduced by lines 13,
14, and 15 of Form IT-140.
8
Line
Compare the amounts shown on lines 6 and 7. If line 7 is zero
and line 3 is more than $5,000, enter the amount shown on line
6. Otherwise, enter the smaller of line 6 or line 7.
Part II – Annualized Income Worksheet Instructions
1
Line
TOTAL INCOME. Compute your total income through the
period indicated at the top of each column, including any
adjustments to income includible in your federal adjusted
gross income.
3
Line
ANNUALIzED INCOME. Multiply the amount on line 1 by the
annualization factors on line 2.
4
Line
WEST VIRGINIA MODIFICATIONS TO INCOME. Enter any
modications to federal adjusted gross income which would
be allowed on your 2014 West Virginia Personal Income Tax
Return. Be sure to show any negative gures.
5
Line
WEST VIRGINIA INCOME. Combine lines 3 and 4; annualized
income plus or minus modications.
6
Line
EXEMPTION ALLOWANCE. Multiply the number of
exemptions you are allowed to claim by $2,000; if you must
claim zero exemptions, enter $500 on this line.
7
Line
ANNUALIzED TAXABLE INCOME. Subtract line 6 from line 5.
8
Line
TAX. Compute the tax on the taxable income shown on line 7.
Use the tax tables or rate schedules to calculate your tax. If you
are ling as a nonresident/part-year resident, multiply the tax
gure already calculated by the ratio of your West Virginia income to
your federal income.
9
Line
CREDITS AGAINST TAX. Show any credits against your
West Virginia tax liability except West Virginia income tax
withheld and estimated tax payments.
10
Line
TAX AFTER CREDITS. Subtract line 9 from line 8; if line 9 is
larger than line 8, enter zero.
COMPLETE LINES 12 THROUGH 19 FOR EACH COLUMN
BEFORE MOVING TO THE NEXT COLUMN.
12
Line
REqUIRED PAYMENTS. Multiply the amount on line 10 by
the factor on line 11.
Return to the first page
2014
West Virginia Personal income tax
29
13
Line
PREVIOUS REqUIRED INSTALLMENTS. Add the amounts
from line 19 of all previous columns and enter the sum.
14
Line
ANNUALIzED INSTALLMENT. Subtract line 13 from line 12.
If less than zero, enter zero.
15
Line
Enter one-fourth of line 8, Part 1, of Form IT-210 in each
column.
16
Line
Enter the amount from line 18 of the previous column of this
worksheet.
17
Line
Add lines 15 and 16 and enter the total.
18
Line
Subtract line 14 from line 17. If less than zero, enter zero.
19
Line
REQUIRED INSTALLMENT. Compare lines 14 and 17 and enter
the smaller gure here and on line 1, PART IV of Form IT-210.
Part III – Short Method
You may use the short method to gure your penalty only if:
1. You made no estimated tax payments (or your only payments
were West Virginia income tax withheld); or
2. You paid estimated tax and the payments were made in four
equal installments on the due dates.
NOTE: If any of your payments were made earlier than the due date, you
may use the short method to calculate your penalty; however, using the
short method may cause you to pay a higher penalty (if the payments
were only a few days early, the dierence is likely to be very small).
You may NOT use the short method if:
1. You made any estimated tax payments late; or
2. You checked the box on line 11 PART I, or used PART II
(Annualized Income Worksheet).
If you can use the short method, complete lines 1 through 5 to compute
your total underpayment for the year and lines 6 through 8 to compute
your penalty due. If you checked the box for line 10 in PART I, because
you are a farmer, the gure to use on line 6 is .02340 instead of .06312.
Part IV – Regular Method
Use the regular method to compute your penalty if you are not eligible
to use the short method.
Section A – Compute Your Underpayment
1
Line
Enter in columns (a) through (d) the amount of your required
installment for the due date shown in each column heading. For
most taxpayers, this is the amount shown on line 8 of PART I
divided by four. If you used PART II, enter the amounts from line 19 of
the Annualized Income Worksheet in the appropriate columns.
2
Line
Enter the estimated tax payments you made plus any
West Virginia income tax withheld from your income. In column
(a), enter the tax payments you made by April 15, 2014, for the
2014 tax year; in column (b), enter payments you made after April 15
and on or before June 15, 2014; in column (c), enter payments you made
after June 15, and on or before September 15, 2014; and in column
(d), enter payments you made after September 15, and on or before
January 15, 2015.
When calculating your payment dates and the amounts to enter on line 2
of each column, apply the following rules:
1.
For West Virginia income tax withheld, you are considered
to have paid one-fourth of these amounts on each payment
due date, unless you check the box on line 11 in Part I and
show otherwise.
2. Include in your estimated tax payments any overpayment from
your 2013 West Virginia tax return that you elected to apply
to your 2014 estimated tax. If you led your return by the due
date (including extensions), treat the overpayment as a payment
made on April 15, 2014.
3. If you le your return and pay the tax due on or before February
1, 2014, include the tax you pay with your return in column (d)
of line 2. In this case, you will not owe a penalty for the payment
due January 15, 2015.
3
Line
Enter any overpayment from the previous column on line 3.
4
Line
Add lines 2 and 3 in each column and enter the result on line 4.
5
Line
Add lines 7 and 8 from the previous column and enter the result
in each column.
6
Line
Subtract line 5 from line 4 in each column and enter the result
on line 6. If line 5 is equal to or more than line 4 in any column,
enter zero on line 6 in that column.
7
Line
Subtract line 4 from line 5 for any column where line 5 is more
than line 4; otherwise, enter zero.
8
Line
Subtract line 6 from line 1 for any column where line 1 is more
than line 6; otherwise, enter zero. If line 8 is zero for all payment
periods, you do not owe a penalty. However, if you checked any
box in PART I, you must le Form IT-210 with your return.
9
Line
Subtract line 1 from line 6 for any column for which line 6 is
more than line 1; otherwise, enter zero. Be sure to enter the
amount from line 9 on line 3 of the next column.
Section B – Compute Your Penalty
CAUTION: Read the following instructions before completing Section B.
Compute the penalty by applying the appropriate rate against each
underpayment on line 8. e penalty is computed for the number of days
that the underpayment remains unpaid.
e rates are established twice during each calendar year, on January 1
and July 1. If an underpayment remains unpaid for more than one rate
Return to the first page
30
West Virginia Personal income tax
2014
period, the penalty for that underpayment may be computed using more
than one rate. e annual rate is nine and one-half percent (9.5%) for
2014 and will require only one rate for all underpayments.
Use line 10 to compute the number of days the underpayment remains
unpaid. Use line 12 to compute the actual penalty amount by applying
the proper rate to the underpayment for the number of days it was
unpaid.
Each payment must be applied to the oldest outstanding underpayment.
It does not matter if you designate a payment for a later period. For
example, if you have an underpayment for April 15 installment period,
the payment you make June 15 will rst be applied to pay o the April
15 underpayment; any remaining portion of the payment will be applied
to the June 15 installment.
Also, apply the following rules:
1. Show the West Virginia withholding tax attributable to each
installment due date; do not list the withholding attributable on
or after January 1, 2015.
2. Any balance due paid on or before April 15, 2015 with your
personal income tax return is considered a payment and should
be listed on line 2, column (d). For the payment date, use the date
you le your return, or April 15, 2015, which ever is earlier.
Chart of Total Days Per Rate Period
Rate Period Line 10
(a) 365
(b) 303
(c) 212
(d) 90
For example, if you have an underpayment on line 8, column (a), you
would enter 365 in column (a) of line 10.
e following line-by-line instructions apply only to column (a) of
Section B. If there is an underpayment shown in any other column on
line 8, complete lines 10 and 12 in a similar fashion.
10
Line
Enter in column (a) the total number of days from April 15,
2014 to the date of the rst payment. If no payments enter 365.
11
Line
e daily penalty rate is equal to the annual interest rate applied
to tax underpayments divided by 365. e annual interest rate
for underpayments is nine and one-half percent (9.5%) for 2014,
resulting in a daily rate of .000260.
12
Line
Make the computation requested and enter the result. Note that
the computation calls for the “underpayment on line 8”. e
amount to use as the “underpayment” depends on whether or
not a payment is listed.
If there is a payment – if the payment is more than the underpayment,
apply only an amount equal to the underpayment and apply the
remainder to the tax due for the next quarter. If the payment is less than
your underpayment, the penalty for the remaining underpayment will
require a separate computation. Use a separate sheet of paper to show
any additional computations.
If there are no payments – the “underpayment” is the entire amount
shown on line 8.
e following conditions determine if additional computations
are needed for Column (a):
1. e rst payment was enough to reduce the underpayment to
zero. ere are no further computations for column (a):
2. No payments. Only one computation is needed. e penalty for
column (a) is line 8 multiplied by the number of days in the chart
on this page multiplied by line 11.
3. e payment did not reduce the underpayment to zero. Compute
the penalty on the remaining underpayment on a separate sheet
of paper. If additional payments apply, reduce the underpayment
for each installment and compute the penalty on the remainder
of tax due until paid or April 15, 2015, whichever is earlier.
Enter the total penalty calculation on line 12 and proceed to the next
column.
Columns (b) through (d)
To complete columns (b) through (d), use the same procedures as for
column (a). However, apply only those payments in each column which
have not been used in a previous column.
13
Line
Add all gures from line 12. Enter the sum on line 13 and on
the appropriate PENALTY DUE line of your personal income tax
return.
Senior Citizens Refundable Credit Information
If you recently received a WV/SCTC-1 in the mail from the West Virginia
State Tax Department for the Homestead Exemption program
administered at the county level, you may be entitled to claim a
refundable state income tax credit. e credit is based on the amount of
ad valorem property taxes paid on the rst $20,000, or portion thereof,
of the taxable assessed value over the $20,000 Homestead Exemption.
Persons who pay the federal alternative minimum tax are not eligible to
claim this credit.
e refundable income tax credit eligibility is restricted to those who
participate in the Homestead Exemption Program through the County
Assessor’s oce and meet the following criteria:
1. You must owe and pay a property tax liability on the homestead
exemption eligible home (i.e. the assessed value of the eligible
home must be greater than $20,000 prior to the application of
the homestead exemption) and;
2. Your Federal Adjusted Gross Income must meet the low-income
test. FEDERAL ADJUSTED GROSS INCOME means the income
reported on your federal tax return (e.g., Form 1040, 1040A, or
1040EZ).
If you were NOT required to le a federal tax return, complete the
following income worksheet to determine your income for the year. Do
not include social security benets.
Return to the first page
2014
West Virginia Personal income tax
31
INCOME WORKSHEET
A. Wages, salaries, tips received.................................................................................................................................................. A.______________________________
B. Interest and dividend income.................................................................................................................................................. B.______________________________
C. Alimony received....................................................................................................................................................................... C.______________________________
D. Taxable pensions and annuities............................................................................................................................................... D.______________________________
E. Unemployment compensation................................................................................................................................................. E.______________________________
F. Other income (include capital gains, gambling winnings, farm income, etc.)....................................................................... F.______________________________
G. Add lines A through F............................................................................................................................................................... G.______________________________
H. Adjustments to income (i.e. alimony paid, IRA, etc.)............................................................................................................. H.______________________________
I. Line G minus line H (calculated Federal Adjusted Gross Income).......................................................................................... I.______________________________
Compare the amount of your Federal Adjusted Gross Income or the calculated Federal Adjusted Gross Income (line I above) to the number of people
in your household listed on the table below to determine if you meet the low-income test. If your income is equal to or less than the amounts shown
below, you may be allowed to claim the credit. Enter the number of people in your household and your income amount in the spaces indicated on
the WV/SCTC-1
# of People in Household 150% of Poverty Guidelines # of People in Household 150% of Poverty Guidelines
1 $17,505 3 $29,685
2 $23,595 4 $35,775
** For each additional Person, add $6,090
If you meet all of the required criteria as listed above, you may claim this refundable credit by completing the West Virginia income tax return (Form
IT-140).
Instructions
If you are entitled to claim the refundable Senior Citizen Tax Credit, you must le the West Virginia tax return to receive your refund.
1.
Complete the top half portion of the West Virginia IT-140 (page 5 or 11).
2. Enter the credit amount from your SCTC-1 on lines 13, 17, 19, 21, 23, 26 and 30 of the IT-140 (page 6 or 12).
3. Sign and date your return and enclose Form SCTC-1.
4. Mail to the address for “Refund” shown beneath the signature lines (page 6 or 12).
Return to the first page
0
0
0
0
0
0
0
0
0
32
West Virginia Personal income tax
2014
2014 Family Tax Credit Tables
Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly
1 2 3 4
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $11,670 100.0% $0 $15,730 100.0% $0 $19,790 100.0% $0 $23,850 100.0%
$11,670 $11,970 90.0% $15,730 $16,030 90.0% $19,790 $20,090 90.0% $23,850 $24,150 90.0%
$11,970 $12,270 80.0% $16,030 $16,330 80.0% $20,090 $20,390 80.0% $24,150 $24,450 80.0%
$12,270 $12,570 70.0% $16,330 $16,630 70.0% $20,390 $20,690 70.0% $24,450 $24,750 70.0%
$12,570 $12,870 60.0% $16,630 $16,930 60.0% $20,690 $20,990 60.0% $24,750 $25,050 60.0%
$12,870 $13,170 50.0% $16,930 $17,230 50.0% $20,990 $21,290 50.0% $25,050 $25,350 50.0%
$13,170 $13,470 40.0% $17,230 $17,530 40.0% $21,290 $21,590 40.0% $25,350 $25,650 40.0%
$13,470 $13,770 30.0% $17,530 $17,830 30.0% $21,590 $21,890 30.0% $25,650 $25,950 30.0%
$13,770 $14,070 20.0% $17,830 $18,130 20.0% $21,890 $22,190 20.0% $25,950 $26,250 20.0%
$14,070 $14,370 10.0% $18,130 $18,430 10.0% $22,190 $22,490 10.0% $26,250 $26,550 10.0%
$14,370 0.0% $18,430 0.0% $22,490 0.0% $26,550 0.0%
5 6 7 8 or more
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $27,910 100.0% $0 $31,970 100.0% $0 $36,030 100.0% $0 $40,090 100.0%
$27,910 $28,210 90.0% $31,970 $32,270 90.0% $36,030 $36,330 90.0% $40,090 $40,390 90.0%
$28,210 $28,510 80.0% $32,270 $32,570 80.0% $36,330 $36,630 80.0% $40,390 $40,690 80.0%
$28,510 $28,810 70.0% $32,570 $32,870 70.0% $36,630 $36,930 70.0% $40,690 $40,990 70.0%
$28,810 $29,110 60.0% $32,870 $33,170 60.0% $36,930 $37,230 60.0% $40,990 $41,290 60.0%
$29,110 $29,410 50.0% $33,170 $33,470 50.0% $37,230 $37,530 50.0% $41,290 $41,590 50.0%
$29,410 $29,710 40.0% $33,470 $33,770 40.0% $37,530 $37,830 40.0% $41,590 $41,890 40.0%
$29,710 $30,010 30.0% $33,770 $34,070 30.0% $37,830 $38,130 30.0% $41,890 $42,190 30.0%
$30,010 $30,310 20.0% $34,070 $34,370 20.0% $38,130 $38,430 20.0% $42,190 $42,490 20.0%
$30,310 $30,610 10.0% $34,370 $34,670 10.0% $38,430 $38,730 10.0% $42,490 $42,790 10.0%
$30,610 0.0% $34,670 0.0% $38,730 0.0% $42,790 0.0%
married Filing Separately
1 2 3 4
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $5,835 100.0% $0 $7,865 100.0% $0 $9,895 100.0% $0 $11,925 100.0%
$5,835 $5,985 90.0% $7,865 $8,015 90.0% $9,895 $10,045 90.0% $11,925 $12,075 90.0%
$5,985 $6,135 80.0% $8,015 $8,165 80.0% $10,045 $10,195 80.0% $12,075 $12,225 80.0%
$6,135 $6,285 70.0% $8,165 $8,315 70.0% $10,195 $10,345 70.0% $12,225 $12,375 70.0%
$6,285 $6,435 60.0% $8,315 $8,465 60.0% $10,345 $10,495 60.0% $12,375 $12,525 60.0%
$6,435 $6,585 50.0% $8,465 $8,615 50.0% $10,495 $10,645 50.0% $12,525 $12,675 50.0%
$6,585 $6,735 40.0% $8,615 $8,765 40.0% $10,645 $10,795 40.0% $12,675 $12,825 40.0%
$6,735 $6,885 30.0% $8,765 $8,915 30.0% $10,795 $10,945 30.0% $12,825 $12,975 30.0%
$6,885 $7,035 20.0% $8,915 $9,065 20.0% $10,945 $11,095 20.0% $12,975 $13,125 20.0%
$7,035 $7,185 10.0% $9,065 $9,215 10.0% $11,095 $11,245 10.0% $13,125 $13,275 10.0%
$7,185 0.0% $9,215 0.0% $11,245 0.0% $13,275 0.0%
5 6 7 8 or more
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $13,955 100.0% $0 $15,985 100.0% $0 $18,015 100.0% $0 $20,045 100.0%
$13,955 $14,105 90.0% $15,985 $16,135 90.0% $18,015 $18,165 90.0% $20,045 $20,195 90.0%
$14,105 $14,225 80.0% $16,135 $16,285 80.0% $18,165 $18,315 80.0% $20,195 $20,345 80.0%
$14,225 $14,405 70.0% $16,285 $16,435 70.0% $18,315 $18,465 70.0% $20,345 $20,495 70.0%
$14,405 $14,555 60.0% $16,435 $16,585 60.0% $18,465 $18,615 60.0% $20,495 $20,645 60.0%
$14,555 $14,705 50.0% $16,585 $16,735 50.0% $18,615 $18,765 50.0% $20,645 $20,795 50.0%
$14,705 $14,855 40.0% $16,735 $16,885 40.0% $18,765 $18,915 40.0% $20,795 $20,945 40.0%
$14,855 $15,005 30.0% $16,885 $17,035 30.0% $18,915 $19,065 30.0% $20,945 $21,095 30.0%
$15,005 $15,155 20.0% $17,035 $17,185 20.0% $19,065 $19,215 20.0% $21,095 $21,245 20.0%
$15,155 $15,305 10.0% $17,185 $17,335 10.0% $19,215 $19,365 10.0% $21,245 $21,395 10.0%
$15,305 0.0% $17,335 0.0% $19,365 0.0% $21,395 0.0%
Number of Family
Members in
Household
Number of Family
Members in
Household
Return to the first page
2014
West Virginia Personal income tax
33
2014 West Virginia Tax Table
INSTRUCTIoNS:
1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140.
2. Find the West Virginia tax corresponding to your income range.
3. Enter the tax amount on line 8 of Form IT-140.
4. If your ling status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 38.
5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column.
6. If your taxable income is over $100,000 refer to the Tax Rate Schedules at the end of the tax tables.
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
25 50 1 5,900 6,000 179 12,000 12,100 382 18,100 18,200 626 24,200 24,300 870
50 75 2 6,000 6,100 182 12,100 12,200 386 18,200 18,300 630 24,300 24,400 874
75 100 3 6,100 6,200 185 12,200 12,300 390 18,300 18,400 634 24,400 24,500 878
100 200 5 6,200 6,300 188 12,300 12,400 394 18,400 18,500 638 24,500 24,600 882
200 300 8 6,300 6,400 191 12,400 12,500 398 18,500 18,600 642 24,600 24,700 886
300 400 11 6,400 6,500 194 12,500 12,600 402 18,600 18,700 646 24,700 24,800 890
400 500 14 6,500 6,600 197 12,600 12,700 406 18,700 18,800 650 24,800 24,900 894
500 600 17 6,600 6,700 200 12,700 12,800 410 18,800 18,900 654 24,900 25,000 898
600 700 20 6,700 6,800 203 12,800 12,900 414 18,900 19,000 658 25,000 25,060 901
700 800 23 6,800 6,900 206 12,900 13,000 418 19,000 19,100 662 25,060 25,120 904
800 900 26 6,900 7,000 209 13,000 13,100 422 19,100 19,200 666 25,120 25,180 907
900 1,000 29 7,000 7,100 212 13,100 13,200 426 19,200 19,300 670 25,180 25,240 909
1,000 1,100 32 7,100 7,200 215 13,200 13,300 430 19,300 19,400 674 25,240 25,300 912
1,100 1,200 35 7,200 7,300 218 13,300 13,400 434 19,400 19,500 678 25,300 25,360 915
1,200 1,300 38 7,300 7,400 221 13,400 13,500 438 19,500 19,600 682 25,360 25,420 918
1,300 1,400 41 7,400 7,500 224 13,500 13,600 442 19,600 19,700 686 25,420 25,480 920
1,400 1,500 44 7,500 7,600 227 13,600 13,700 446 19,700 19,800 690 25,480 25,540 923
1,500 1,600 47 7,600 7,700 230 13,700 13,800 450 19,800 19,900 694 25,540 25,600 926
1,600 1,700 50 7,700 7,800 233 13,800 13,900 454 19,900 20,000 698 25,600 25,660 928
1,700 1,800 53 7,800 7,900 236 13,900 14,000 458 20,000 20,100 702 25,660 25,720 931
1,800 1,900 56 7,900 8,000 239 14,000 14,100 462 20,100 20,200 706 25,720 25,780 934
1,900 2,000 59 8,000 8,100 242 14,100 14,200 466 20,200 20,300 710 25,780 25,840 936
2,000 2,100 62 8,100 8,200 245 14,200 14,300 470 20,300 20,400 714 25,840 25,900 939
2,100 2,200 65 8,200 8,300 248 14,300 14,400 474 20,400 20,500 718 25,900 25,960 942
2,200 2,300 68 8,300 8,400 251 14,400 14,500 478 20,500 20,600 722 25,960 26,020 945
2,300 2,400 71 8,400 8,500 254 14,500 14,600 482 20,600 20,700 726 26,020 26,080 947
2,400 2,500 74 8,500 8,600 257 14,600 14,700 486 20,700 20,800 730 26,080 26,140 950
2,500 2,600 77 8,600 8,700 260 14,700 14,800 490 20,800 20,900 734 26,140 26,200 953
2,600 2,700 80 8,700 8,800 263 14,800 14,900 494 20,900 21,000 738 26,200 26,260 955
2,700 2,800 83 8,800 8,900 266 14,900 15,000 498 21,000 21,100 742 26,260 26,320 958
2,800 2,900 86 8,900 9,000 269 15,000 15,100 502 21,100 21,200 746 26,320 26,380 961
2,900 3,000 89 9,000 9,100 272 15,100 15,200 506 21,200 21,300 750 26,380 26.440 963
3,000 3,100 92 9,100 9,200 275 15,200 15,300 510 21,300 21,400 754 26,440 26,500 966
3,100 3,200 95 9,200 9,300 278 15,300 15,400 514 21,400 21,500 758 26,500 26,560 969
3,200 3,300 98 9,300 9,400 281 15,400 15,500 518 21,500 21,600 762 26,560 26,620 972
3,300 3,400 101 9,400 9,500 284 15,500 15,600 522 21,600 21,700 766 26,620 26,680 974
3,400 3,500 104 9,500 9,600 287 15,600 15,700 526 21,700 21,800 770 26,680 26,740 977
3,500 3,600 107 9,600 9,700 290 15,700 15,800 530 21,800 21,900 774 26,740 26,800 980
3,600 3,700 110 9,700 9,800 293 15,800 15,900 534 21,900 22,000
778 26,800 26,860 982
3,700 3,800 113 9,800 9,900 296 15,900 16,000 538 22,000 22,100 782 26,860 26,920 985
3,800 3,900 116 9,900 10,000 299 16,000 16,100 542 22,100 22,200 786 26,920 26,980 988
3,900 4,000 119 10,000 10,100 302 16,100 16,200 546 22,200 22,300 790 26,980 27,040 990
4,000 4,100 122 10,100 10,200 306 16,200 16,300 550 22,300 22,400 794 27,040 27,100 993
4,100 4,200 125 10,200 10,300 310 16,300 16,400 554 22,400 22,500 798 27,100 27,160 996
4,200 4,300 128 10,300 10,400 314 16,400 16,500 558 22,500 22,600 802 27,160 27,220 999
4,300 4,400 131 10,400 10,500 318 16,500 16,600 562 22,600 22,700 806 27,220 27,280 1,001
4,400 4,500 134 10,500 10,600 322 16,600 16,700 566 22,700 22,800 810 27,280 27,340 1,004
4,500 4,600 137 10,600 10,700 326 16,700 16,800 570 22,800 22,900 814 27,340 27,400 1,007
4,600 4,700 140 10,700 10,800 330 16,800 16,900 574 22,900 23,000 818 27,400 27,460 1,009
4,700 4,800 143 10,800 10,900 334 16,900 17,000 578 23,000 23,100 822 27,460 27,520 1,012
4,800 4,900 146 10,900 11,000 338 17,000 17,100 582 23,100 23,200 826
27,520 27,580 1,015
4,900 5,000 149 11,000 11,100 342 17,100 17,200 586 23,200 23,300 830 27,580 27,640 1,017
5,000 5,100 152 11,100 11,200 346 17,200 17,300 590 23,300 23,400 834 27,640 27,700 1,020
5,100 5,200 155 11,200 11,300 350 17,300 17,400 594 23,400 23,500 838 27,700 27,760 1,023
5,200 5,300 158 11,300 11,400 354 17,400 17,500 598 23,500 23,600 842 27,760 27,820 1,026
5,300 5,400 161 11,400 11,500 358 17,500 17,600 602 23,600 23,700 846 27,820 27,880 1,028
5,400 5,500 164 11,500 11,600 362 17,600 17,700 606 23,700 23,800 850 27,880 27,940 1,031
5,500 5,600 167 11,600 11,700 366 17,700 17,800 610 23,800 23,900 854 27,940 28,000 1,034
5,600 5,700 170 11,700 11,800 370 17,800 17,900 614 23,900 24,000 858 28,000 28,060 1,036
5,700 5,800 173 11,800 11,900 374 17,900 18,000 618 24,000 24,100 862 28,060 28,120 1,039
5,800 5,900 176 11,900 12,000 378 18,000 18,100 622 24,100 24,200 866 28,120 28,180 1,042
Continued on the next page. . .
Return to the first page
34
West Virginia Personal income tax
2014
2014 West Virginia Tax Table
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
28,180 28,240 1,044 32,380 32,440 1,233 36,580 36,640 1,422 40,650 40,700 1,616 44,150 44,200 1,826
28,240 28,300 1,047 32,440 32,500 1,236 36,640 36,700 1,425 40,700 40,750 1,619 44,200 44,250 1,829
28,300 28,360 1,050 32,500 32,560 1,239 36,700 36,760 1,428 40,750 40,800 1,622 44,250 44,300 1,832
28,360 28,420 1,053 32,560 32,620 1,242 36,760 36,820 1,431 40,800 40,850 1,625 44,300 44,350 1,835
28,420 28,480 1,055 32,620 32,680 1,244 36,820 36,880 1,433 40,850 40,900 1,628 44,350 44,400 1,838
28,480 28,540 1,058 32,680 32,740 1,247 36,880 36,940 1,436 40,900 40,950 1,631 44,400 44,450 1,841
28,540 28,600 1,061 32,740 32,800 1,250 36,940 37,000 1,439 40,950 41,000 1,634 44,450 44,500 1,844
28,600 28,660 1,063 32,800 32,860 1,252 37,000 37,060 1,441 41,000 41,050 1,637 44,500 44,550 1,847
28,660 28,720 1,066 32,860 32,920 1,255 37,060 37,120 1,444 41,050 41,100 1,640 44,550 44,600 1,850
28,720 28,780 1,069 32,920 32,980 1,258 37,120 37,180 1,447 41,100 41,150 1,643 44,600 44,650 1,853
28,780 28,840 1,071 32,980 33,040 1,260 37,180 37,240 1,449 41,150 41,200 1,646 44,650 44,700 1,856
28,840 28,900 1,074 33,040 33,100 1,263 37,240 37,300 1,452 41,200 41,250 1,649 44,700 44,750 1,859
28,900 28,960 1,077 33,100 33,160 1,266 37,300 37,360 1,455 41,250 41,300 1,652 44,750 44,800 1,862
28,960 29,020 1,080 33,160 33,220 1,269 37,360 37,420 1,458 41,300 41,350 1,655 44,800 44,850 1,865
29,020 29,080 1,082 33,220 33,280 1,271 37,420 37,480 1,460 41,350 41,400 1,658 44,850 44,900 1,868
29,080 29,140 1,085 33,280 33,340 1,274 37,480 37,540 1,463 41,400 41,450 1,661 44,900 44,950 1,871
29,140 29,200 1,088 33,340 33,400 1,277 37,540 37,600 1,466 41,450 41,500 1,664 44,950 45,000 1,874
29,200 29,260 1,090 33,400 33,460 1,279 37,600 37,660 1,468 41,500 41,550 1,667 45,000 45,050 1,877
29,260 29,320 1,093 33,460 33,520 1,282 37,660 37,720 1,471 41,550 41,600 1,670 45,050 45,100 1,880
29,320 29,380 1,096 33,520 33,580 1,285 37,720 37,780 1,474 41,600 41,650 1,673 45,100 45,150 1,883
29,380 29,440 1,098 33,580 33,640 1,287 37,780 37,840 1,476 41,650 41,700 1,676 45,150 45,200 1,886
29,440 29,500 1,101 33,640 33,700 1,290 37,840 37,900 1,479 41,700 41,750 1,679 45,200 45,250 1,889
29,500 29,560 1,104 33,700 33,760 1,293 37,900 37,960 1,482 41,750 41,800 1,682 45,250 45,300 1,892
29,560 29,620 1,107 33,760 33,820 1,296 37,960 38,020 1,485 41,800 41,850 1,685 45,300 45,350 1,895
29,620 29,680 1,109 33,820 33,880 1,298 38,020 38,080 1,487 41,850 41,900 1,688 45,350 45,400 1,898
29,680 29,740 1,112 33,880 33,940 1,301 38,080 38,140 1,490 41,900 41,950 1,691 45,400 45,450 1,901
29,740 29,800 1,115 33,940 34,000 1,304 38,140 38,200 1,493 41,950 42,000 1,694 45,450 45,500 1,904
29,800 29,860 1,117 34,000 34,060 1,306 38,200 38,260 1,495 42,000 42,050 1,697 45,500 45,550 1,907
29,860 29,920 1,120 34,060 34,120 1,309 38,260 38,320 1,498 42,050 42,100 1,700 45,550 45,600 1,910
29,920 29,980 1,123 34,120 34,180 1,312 38,320 38,380 1,501 42,100 42,150 1,703 45,600 45,650 1,913
29,980 30,040 1,125 34,180 34,240 1,314 38,380 38,440 1,503 42,150 42,200 1,706 45,650 45,700 1,916
30,040 30,100 1,128 34,240 34,300 1,317 38,440 38,500 1,506 42,200 42,250 1,709 45,700 45,750 1,919
30,100 30,160 1,131 34,300 34,360 1,320 38,500 38,560 1,509 42,250 42,300 1,712 45,750 45,800 1,922
30,160 30,220 1,134 34,360 34,420 1,323 38,560 38,620 1,512 42,300 42,350 1,715 45,800 45,850 1,925
30,220 30,280 1,136 34,420 34,480 1,325 38,620 38,680 1,514 42,350 42,400 1,718 45,850 45,900 1,928
30,280 30,340 1,139 34,480 34,540 1,328 38,680 38,740 1,517 42,400 42,450 1,721 45,900 45,950 1,931
30,340 30,400 1,142 34,540 34,600 1,331 38,740 38,800 1,520 42,450 42,500 1,724 45,950 46,000 1,934
30,400 30,460 1,144 34,600 34,660 1,333 38,800 38,860 1,522 42,500 42,550 1,727 46,000 46,050 1,937
30,460 30,520 1,147 34,660 34,720 1,336 38,860 38,920 1,525 42,550 42,600 1,730 46,050 46,100 1,940
30,520 30,580 1,150 34,720 34,780 1,339 38,920 38,980 1,528 42,600 42,650 1,733 46,100 46,150 1,943
30,580 30,640 1,152 34,780 34,840 1,341 38,980 39,040 1,530 42,650 42,700 1,736 46,150 46,200 1,946
30,640 30,700 1,155 34,840 34,900 1,344 39,040 39,100 1,533 42,700 42,750 1,739 46,200 46,250 1,949
30,700 30,760 1,158 34,900 34,960 1,347 39,100 39,160 1,536 42,750 42,800 1,742 46,250 46,300 1,952
30,760 30,820 1,161 34,960 35,020 1,350 39,160 39,220 1,539 42,800 42,850 1,745 46,300 46,350 1,955
30,820 30,880 1,163 35,020 35,080 1,352 39,220 39,280 1,541 42,850 42,900 1,748 46,350 46,400 1,958
30,880 30,940 1,166 35,080 35,140 1,355 39,280 39,340 1,544 42,900 42,950 1,751 46,400 46,450 1,961
30,940 31,000 1,169 35,140 35,200 1,358 39,340 39,400 1,547 42,950 43,000 1,754 46,450 46,500 1,964
31,000 31,060 1,171 35,200 35,260 1,360 39,400 39,460 1,549 43,000 43,050 1,757 46,500 46,550 1,967
31,060 31,120 1,174 35,260 35,320 1,363 39,460 39,520 1,552 43,050 43,100 1,760 46,550 46,600 1,970
31,120 31,180 1,177 35,320 35,380 1,366 39,520 39,580 1,555 43,100 43,150 1,763 46,600 46,650 1,973
31,180 31,240 1,179 35,380 35,440 1,368 39,580 39,640 1,557 43,150 43,200 1,766 46,650 46,700 1,976
31,240 31,300 1,182 35,440 35,500 1,371 39,640 39,700 1,560 43,200 43,250 1,769 46,700 46,750 1,979
31,300 31,360 1,185 35,500 35,560 1,374 39,700 39,760 1,563 43,250 43,300 1,772 46,750 46,800 1,982
31,360 31,420 1,188 35,560 35,620 1,377 39,760 39,820 1,566 43,300 43,350 1,775 46,800 46,850 1,985
31,420 31,480 1,190 35,620 35,680 1,379 39,820 39,880 1,568 43,350 43,400 1,778 46,850 46,900 1,988
31,480 31,540 1,193 35,680 35,740 1,382 39,880 39,940 1,571 43,400 43,450 1,781 46,900 46,950 1,991
31,540 31,600 1,196 35,740 35,800 1,385 39,940 40,000 1,574 43,450 43,500 1,784 46,950 47,000 1,994
31,600 31,660 1,198 35,800 35,860 1,387 40,000 40,050 1,577 43,500 43,550 1,787 47,000 47,050 1,997
31,660 31,720 1,201 35,860 35,920 1,390 40,050 40,100 1,580 43,550 43,600 1,790 47,050 47,100 2,000
31,720 31,780 1,204 35,920 35,980 1,393 40,100 40,150 1,583 43,600 43,650 1,793 47,100 47,150 2,003
31,780 31,840 1,206 35,980 36,040 1,395 40,150 40,200 1,586 43,650 43,700 1,796 47,150 47,200 2,006
31,840 31,900 1,209 36,040 36,100 1,398 40,200 40,250 1,589 43,700 43,750 1,799 47,200 47,250 2,009
31,900 31,960 1,212 36,100 36,160 1,401 40,250 40,300 1,592 43,750 43,800 1,802 47,250 47,300 2,012
31,960 32,020 1,215 36,160 36,220 1,404 40,300 40,350 1,595 43,800 43,850 1,805 47,300 47,350 2,015
32,020 32,080 1,217 36,220 36,280 1,406 40,350 40,400 1,598 43,850 43,900 1,808 47,350 47,400 2,018
32,080 32,140 1,220 36,280 36,340 1,409 40,400 40,450 1,601 43,900 43,950 1,811 47,400 47,450 2,021
32,140 32,200 1,223 36,340 36,400
1,412 40,450 40,500 1,604 43,950 44,000 1,814 47,450 47,500 2,024
32,200 32,260 1,225 36,400 36,460 1,414 40,500 40,550 1,607 44,000 44,050 1,817 47,500 47,550 2,027
32,260 32,320 1,228 36,460 36,520 1,417 40,550 40,600 1,610 44,050 44,100 1,820 47,550 47,600 2,030
32,320 32,380 1,231 36,520 36,580 1,420 40,600 40,650 1,613 44,100 44,150 1,823 47,600 47,650 2,033
Continued on the next page. . .
Return to the first page
2014
West Virginia Personal income tax
35
2014 West Virginia Tax Table
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
47,650 47,700 2,036 51,150 51,200 2,246 54,650 54,700 2,456 58,150 58,200 2,666 61,650 61,700 2,884
47,700 47,750 2,039 51,200 51,250 2,249 54,700 54,750 2,459 58,200 58,250 2,669 61,700 61,750 2,887
47,750 47,800 2,042 51,250 51,300 2,252 54,750 54,800 2,462 58,250 58,300 2,672 61,750 61,800 2,890
47,800 47,850 2,045 51,300 51,350 2,255 54,800 54,850 2,465 58,300 58,350 2,675 61,800 61,850 2,894
47,850 47,900 2,048 51,350 51,400 2,258 54,850 54,900 2,468 58,350 58,400 2,678 61,850 61,900 2,897
47,900 47,950 2,051 51,400 51,450 2,261 54,900 54,950 2,471 58,400 58,450 2,681 61,900 61,950 2,900
47,950 48,000 2,054 51,450 51,500 2,264 54,950 55,000 2,474 58,450 58,500 2,684 61,950 62,000 2,903
48,000 48,050 2,057 51,500 51,550 2,267 55,000 55,050 2,477 58,500 58,550 2,687 62,000 62,050 2,907
48,050 48,100 2,060 51,550 51,600 2,270 55,050 55,100 2,480 58,550 58,600 2,690 62,050 62,100 2,910
48,100 48,150 2,063 51,600 51,650 2,273 55,100 55,150 2,483 58,600 58,650 2,693 62,100 62,150 2,913
48,150 48,200 2,066 51,650 51,700 2,276 55,150 55,200 2,486 58,650 58,700 2,696 62,150 62,200 2,916
48,200 48,250 2,069 51,700 51,750 2,279 55,200 55,250 2,489 58,700 58,750 2,699 62,200 62,250 2,920
48,250 48,300 2,072 51,750 51,800 2,282 55,250 55,300 2,492 58,750 58,800 2,702 62,250 62,300 2,923
48,300 48,350 2,075 51,800 51,850 2,285 55,300 55,350 2,495 58,800 58,850 2,705 62,300 62,350 2,926
48,350 48,400 2,078 51,850 51,900 2,288 55,350 55,400 2,498 58,850 58,900 2,708 62,350 62,400 2,929
48,400 48,450 2,081 51,900 51,950 2,291 55,400 55,450 2,501 58,900 58,950 2,711 62,400 62,450 2,933
48,450 48,500 2,084 51,950 52,000 2,294 55,450 55,500 2,504 58,950 59,000 2,714 62,450 62,500 2,936
48,500 48,550 2,087 52,000 52,050 2,297 55,500 55,550 2,507 59,000 59,050 2,717 62,500 62,550 2,939
48,550 48,600 2,090 52,050 52,100 2,300 55,550 55,600 2,510 59,050 59,100 2,720 62,550 62,600 2,942
48,600 48,650 2,093 52,100 52,150 2,303 55,600 55,650 2,513 59,100 59,150 2,723 62,600 62,650 2,946
48,650 48,700 2,096 52,150 52,200 2,306 55,650 55,700 2,516 59,150 59,200 2,726 62,650 62,700 2,949
48,700 48,750 2,099 52,200 52,250 2,309 55,700 55,750 2,519 59,200 59,250 2,729 62,700 62,750 2,952
48,750 48,800 2,102 52,250 52,300 2,312 55,750 55,800 2,522 59,250 59,300 2,732 62,750 62,800 2,955
48,800 48,850 2,105 52,300 52,350 2,315 55,800 55,850 2,525 59,300 59,350 2,735 62,800 62,850 2,959
48,850 48,900 2,108 52,350 52,400 2,318 55,850 55,900 2,528 59,350 59,400 2,738 62,850 62,900 2,962
48,900 48,950 2,111 52,400 52,450 2,321 55,900 55,950 2,531 59,400 59,450 2,741 62,900 62,950 2,965
48,950 49,000 2,114 52,450 52,500 2,324 55,950 56,000 2,534 59,450 59,500 2,744 62,950 63,000 2,968
49,000 49,050 2,117 52,500 52,550 2,327 56,000 56,050 2,537 59,500 59,550 2,747 63,000 63,050 2,972
49,050 49,100 2,120 52,550 52,600 2,330 56,050 56,100 2,540 59,550 59,600 2,750 63,050 63,100 2,975
49,100 49,150 2,123 52,600 52,650 2,333 56,100 56,150 2,543 59,600 59,650 2,753 63,100 63,150 2,978
49,150 49,200 2,126 52,650 52,700 2,336 56,150 56,200 2,546 59,650 59,700 2,756 63,150 63,200 2,981
49,200 49,250 2,129 52,700 52,750 2,339 56,200 56,250 2,549 59,700 59,750 2,759 63,200 63,250 2,985
49,250 49,300 2,132 52,750 52,800 2,342 56,250 56,300 2,552 59,750 59,800 2,762 63,250 63,300 2,988
49,300 49,350 2,135 52,800 52,850 2,345 56,300 56,350 2,555 59,800 59,850 2,765 63,300 63,350 2,991
49,350 49,400 2,138 52,850 52,900 2,348 56,350 56,400 2,558 59,850 59,900 2,768 63,350 63,400 2,994
49,400 49,450 2,141 52,900 52,950 2,351 56,400 56,450 2,561 59,900 59,950 2,771 63,400 63,450 2,998
49,450 49,500 2,144 52,950 53,000 2,354 56,450 56,500 2,564 59,950 60,000 2,774 63,450 63,500 3,001
49,500 49,550 2,147 53,000 53,050 2,357 56,500 56,550 2,567 60,000 60,050 2,777 63,500 63,550 3,004
49,550 49,600 2,150 53,050 53,100 2,360 56,550 56,600 2,570 60,050 60,100 2,780 63,550 63,600 3,007
49,600 49,650 2,153 53,100 53,150 2,363 56,600 56,650 2,573 60,100 60,150 2,783 63,600 63,650 3,011
49,650 49,700 2,156 53,150 53,200 2,366 56,650 56,700 2,576 60,150 60,200 2,786 63,650 63,700 3,014
49,700 49,750 2,159 53,200 53,250 2,369 56,700 56,750 2,579 60,200 60,250 2,790 63,700 63,750 3,017
49,750 49,800 2,162 53,250 53,300 2,372 56,750 56,800 2,582 60,250 60,300 2,793 63,750 63,800 3,020
49,800 49,850 2,165 53,300 53,350 2,375 56,800 56,850 2,585 60,300 60,350 2,796 63,800 63,850 3,024
49,850 49,900 2,168 53,350 53,400 2,378 56,850 56,900 2,588 60,350 60,400 2,799 63,850 63,900 3,027
49,900 49,950 2,171 53,400 53,450 2,381 56,900 56,950 2,591 60,400 60,450 2,803 63,900 63,950 3,030
49,950 50,000 2,174 53,450 53,500 2,384 56,950 57,000 2,594 60,450 60,500 2,806 63,950 64,000 3,033
50,000 50,050 2,177 53,500 53,550 2,387 57,000 57,050 2,597 60,500 60,550 2,809 64,000 64,050 3,037
50,050 50,100 2,180 53,550 53,600 2,390 57,050 57,100 2,600 60,550 60,600 2,812 64,050 64,100 3,040
50,100 50,150 2,183 53,600 53,650 2,393 57,100 57,150 2,603 60,600 60,650 2,816 64,100 64,150 3,043
50,150 50,200 2,186 53,650 53,700 2,396 57,150 57,200 2,606 60,650 60,700 2,819 64,150 64,200 3,046
50,200 50,250 2,189 53,700 53,750 2,399 57,200 57,250 2,609 60,700 60,750 2,822 64,200 64,250 3,050
50,250 50,300 2,192 53,750 53,800 2,402 57,250 57,300 2,612 60,750 60,800 2,825 64,250 64,300 3,053
50,300 50,350 2,195 53,800 53,850 2,405 57,300 57,350 2,615 60,800 60,850 2,829 64,300 64,350 3,056
50,350 50,400 2,198 53,850 53,900 2,408 57,350 57,400 2,618 60,850 60,900 2,832 64,350 64,400 3,059
50,400 50,450 2,201 53,900 53,950 2,411 57,400 57,450 2,621 60,900 60,950 2,835 64,400
64,450 3,063
50,450 50,500 2,204 53,950 54,000 2,414 57,450 57,500 2,624 60,950 61,000 2,838 64,450 64,500 3,066
50,500 50,550 2,207 54,000 54,050 2,417 57,500 57,550 2,627 61,000 61,050 2,842 64,500 64,550 3,069
50,550 50,600 2,210 54,050 54,100 2,420 57,550 57,600 2,630 61,050 61,100 2,845 64,550 64,600 3,072
50,600 50,650 2,213 54,100 54,150 2,423 57,600 57,650 2,633 61,100 61,150 2,848 64,600 64,650 3,076
50,650 50,700 2,216 54,150 54,200 2,426 57,650 57,700 2,636 61,150 61,200 2,851 64,650 64,700 3,079
50,700 50,750 2,219 54,200 54,250 2,429 57,700 57,750 2,639 61,200 61,250 2,855 64,700 64,750 3,082
50,750 50,800 2,222 54,250 54,300 2,432 57,750 57,800 2,642 61,250 61,300 2,858 64,750 64,800 3,085
50,800 50,850 2,225 54,300 54,350 2,435 57,800 57,850 2,645 61,300 61,350 2,861 64,800 64,850 3,089
50,850 50,900 2,228 54,350 54,400 2,438 57,850 57,900 2,648 61,350 61,400 2,864 64,850 64,900 3,092
50,900 50,950 2,231 54,400 54,450 2,441 57,900 57,950 2,651 61,400 61,450 2,868 64,900 64,950 3,095
50,950 51,000 2,234 54,450 54,500 2,444 57,950 58,000 2,654 61,450 61,500 2,871 64,950 65,000 3,098
51,000 51,050 2,237 54,500 54,550 2,447 58,000 58,050 2,657 61,500 61,550 2,874 65,000 65,050 3,102
51,050 51,100 2,240 54,550 54,600 2,450 58,050 58,100 2,660 61,550 61,600 2,877 65,050 65,100 3,105
51,100 51,150 2,243 54,600 54,650 2,453 58,100 58,150 2,663 61,600 61,650 2,881 65,100 65,150 3,108
Continued on the next page. . .
Return to the first page
36
West Virginia Personal income tax
2014
2014 West Virginia Tax Table
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is. . .
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
65,150 65,200 3,111 68,650 68,700 3,339 72,150 72,200 3,566 75,650 75,700 3,794 79,150 79,200 4,021
65,200 65,250 3,115 68,700 68,750 3,342 72,200 72,250 3,570 75,700 75,750 3,797 79,200 79,250 4,025
65,250 65,300 3,118 68,750 68,800 3,345 72,250 72,300 3,573 75,750 75,800 3,800 79,250 79,300 4,028
65,300 65,350 3,121 68,800 68,850 3,349 72,300 72,350 3,576 75,800 75,850 3,804 79,300 79,350 4,031
65,350 65,400 3,124 68,850 68,900 3,352 72,350 72,400 3,579 75,850 75,900 3,807 79,350 79,400 4,034
65,400 65,450 3,128 68,900 68,950 3,355 72,400 72,450 3,583 75,900 75,950 3,810 79,400 79,450 4,038
65,450 65,500 3,131 68,950 69,000 3,358 72,450 72,500 3,586 75,950 76,000 3,813 79,450 79,500 4,041
65,500 65,550 3,134 69,000 69,050 3,362 72,500 72,550 3,589 76,000 76,050 3,817 79,500 79,550 4,044
65,550 65,600 3,137 69,050 69,100 3,365 72,550 72,600 3,592 76,050 76,100 3,820 79,550 79,600 4,047
65,600 65,650 3,141 69,100 69,150 3,368 72,600 72,650 3,596 76,100 76,150 3,823 79,600 79,650 4,051
65,650 65,700 3,144 69,150 69,200 3,371 72,650 72,700 3,599 76,150 76,200 3,826 79,650 79,700 4,054
65,700 65,750 3,147 69,200 69,250 3,375 72,700 72,750 3,602 76,200 76,250 3,830 79,700 79,750 4,057
65,750 65,800 3,150 69,250 69,300 3,378 72,750 72,800 3,605 76,250 76,300 3,833 79,750 79,800 4,060
65,800 65,850 3,154 69,300 69,350 3,381 72,800 72,850 3,609 76,300 76,350 3,836 79,800 79,850 4,064
65,850 65,900 3,157 69,350 69,400 3,384 72,850 72,900 3,612 76,350 76,400 3,839 79,850 79,900 4,067
65,900 65,950 3,160 69,400 69,450 3,388 72,900 72,950 3,615 76,400 76,450 3,843 79,900 79,950 4,070
65,950 66,000 3,163 69,450 69,500 3,391 72,950 73,000 3,618 76,450 76,500 3,846 79,950 80,000 4,073
66,000 66,050 3,167 69,500 69,550 3,394 73,000 73,050 3,622 76,500 76,550 3,849 80,000 80,050 4,077
66,050 66,100 3,170 69,550 69,600 3,397 73,050 73,100 3,625 76,550 76,600 3,852 80,050 80,100 4,080
66,100 66,150 3,173 69,600 69,650 3,401 73,100 73,150 3,628 76,600 76,650 3,856 80,100 80,150 4,083
66,150 66,200 3,176 69,650 69,700 3,404 73,150 73,200 3,631 76,650 76,700 3,859 80,150 80,200 4,086
66,200 66,250 3,180 69,700 69,750 3,407 73,200 73,250 3,635 76,700 76,750 3,862 80,200 80,250 4,090
66,250 66,300 3,183 69,750 69,800 3,410 73,250 73,300 3,638 76,750 76,800 3,865 80,250 80,300 4,093
66,300 66,350 3,186 69,800 69,850 3,414 73,300 73,350 3,641 76,800 76,850 3,869 80,300 80,350 4,096
66,350 66,400 3,189 69,850 69,900 3,417 73,350 73,400 3,644 76,850 76,900 3,872 80,350 80,400 4,099
66,400 66,450 3,193 69,900 69,950 3,420 73,400 73,450 3,648 76,900 76,950 3,875 80,400 80,450 4,103
66,450 66,500 3,196 69,950 70,000 3,423 73,450 73,500 3,651 76,950 77,000 3,878 80,450 80,500 4,106
66,500 66,550 3,199 70,000 70,050 3,427 73,500 73,550 3,654 77,000 77,050 3,882 80,500 80,550 4,109
66,550 66,600 3,202 70,050 70,100 3,430 73,550 73,600 3,657 77,050 77,100 3,885 80,550 80,600 4,112
66,600 66,650 3,206 70,100 70,150 3,433 73,600 73,650 3,661 77,100 77,150 3,888 80,600 80,650 4,116
66,650 66,700 3,209 70,150 70,200 3,436 73,650 73,700 3,664 77,150 77,200 3,891 80,650 80,700 4,119
66,700 66,750 3,212 70,200 70,250 3,440 73,700 73,750 3,667 77,200 77,250 3,895 80,700 80,750 4,122
66,750 66,800 3,215 70,250 70,300 3,443 73,750 73,800 3,670 77,250 77,300 3,898 80,750 80,800 4,125
66,800 66,850 3,219 70,300 70,350 3,446 73,800 73,850 3,674 77,300 77,350 3,901 80,800 80,850 4,129
66,850 66,900 3,222 70,350 70,400 3,449 73,850 73,900 3,677 77,350 77,400 3,904 80,850 80,900 4,132
66,900 66,950 3,225 70,400 70,450 3,453 73,900 73,950 3,680 77,400 77,450 3,908 80,900 80,950 4,135
66,950 67,000 3,228 70,450 70,500 3.456 73,950 74,000 3,683 77,450 77,500 3,911 80,950 81,000 4,138
67,000 67,050 3,232 70,500 70,550 3,459 74,000 74,050 3,687 77,500 77,550 3,914 81,000 81,050 4,142
67,050 67,100 3,235 70,550 70,600 3,462 74,050 74,100 3,690 77,550 77,600 3,917 81,050 81,100 4,145
67,100 67,150 3,238 70,600 70,650 3,466 74,100 74,150 3,693 77,600 77,650 3,921 81,100 81,150 4,148
67,150 67,200 3,241 70,650 70,700 3,469 74,150 74,200 3,696 77,650 77,700 3,924 81,150 81,200 4,151
67,200 67,250 3,245 70,700 70,750 3,472 74,200 74,250 3,700 77,700 77,750 3,927 81,200 81,250 4,155
67,250 67,300 3,248 70,750 70,800 3,475 74,250 74,300 3,703 77,750 77,800 3,930 81,250 81,300 4,158
67,300 67,350 3,251 70,800 70,850 3,479 74,300 74,350 3,706 77,800 77,850 3,934 81,300 81,350 4,161
67,350 67,400 3,254 70,850 70,900 3,482 74,350 74,400 3,709 77,850 77,900 3,937 81,350 81,400 4,164
67,400 67,450 3,258 70,900 70,950 3,485 74,400 74,450 3,713 77,900 77,950 3,940 81,400 81,450 4,168
67,450 67,500 3,261 70,950 71,000 3,488 74,450 74,500 3,716 77,950 78,000 3,943 81,450 81,500 4,171
67,500 67,550 3,264 71,000 71,050 3,492 74,500 74,550 3,719 78,000 78,050 3,947 81,500 81,550 4,174
67,550 67,600 3,267 71,050 71,100 3,495 74,550 74,600 3,722 78,050 78,100 3,950 81,550 81,600 4,177
67,600 67,650 3,271 71,100 71,150 3,498 74,600 74,650 3,726 78,100 78,150 3,953 81,600 81,650 4,181
67,650 67,700 3,274 71,150 71,200 3,501 74,650 74,700 3,729 78,150 78,200 3,956 81,650 81,700 4,184
67,700 67,750 3,277 71,200 71,250 3,505 74,700 74,750 3,732 78,200 78,250 3,960 81,700 81,750 4,187
67,750 67,800 3,280 71,250 71,300 3,508 74,750 74,800 3,735 78,250 78,300 3,963 81,750 81,800 4,190
67,800 67,850 3,284 71,300 71,350 3,511 74,800 74,850 3,739 78,300 78,350 3,966 81,800
81,850 4,194
67,850 67,900 3,287 71,350 71,400 3,514 74,850 74,900 3,742 78,350 78,400 3,969 81,850 81,900 4,197
67,900 67,950 3,290 71,400 71,450 3,518 74,900 74,950 3,745 78,400 78,450 3,973 81,900 81,950 4,200
67,950 68,000 3,293 71,450 71,500 3,521 74,950 75,000 3,748 78,450 78,500 3,976 81,950 82,000 4,203
68,000 68,050 3,297 71,500 71,550 3,524 75,000 75,050 3,752 78,500 78,550 3,979 82,000 82,050 4,207
68,050 68,100 3,300 71,550 71,600 3,527 75,050 75,100 3,755 78,550 78,600 3,982 82,050 82,100 4,210
68,100 68,150 3,303 71,600 71,650 3,531 75,100 75,150 3,758 78,600 78,650 3,986 82,100 82,150 4,213
68,150 68,200 3,306 71,650 71,700 3,534 75,150 75,200 3,761 78,650 78,700 3,989 82,150 82,200 4,216
68,200 68,250 3,310 71,700 71,750 3,537 75,200 75,250 3,765 78,700 78,750 3,992 82,200 82,250 4,220
68,250 68,300 3,313 71,750 71,800 3,540 75,250 75,300 3,768 78,750 78,800 3,995 82,250 82,300 4,223
68,300 68,350 3,316 71,800 71,850 3,544 75,300 75,350 3,771 78,800 78,850 3,999 82,300 82,350 4,226
68,350 68,400 3,319 71,850 71,900 3,547 75,350 75,400 3,774 78,850 78,900 4,002 82,350 82,400 4,229
68,400 68,450 3,323 71,900 71,950 3,550 75,400 75,450 3,778 78,900 78,950 4,005 82,400 82,450 4,233
68,450 68,500 3,326 71,950 72,000 3,553 75,450 75,500 3,781 78,950 79,000 4,008 82,450 82,500 4,236
68,500 68,550 3,329 72,000 72,050 3,557 75,500 75,550 3,784 79,000 79,050 4,012 82,500 82,550 4,239
68,550 68,600 3,332 72,050 72,100 3,560 75,550 75,600 3,787 79,050 79,100 4,015 82,550 82,600 4,242
68,600 68,650 3,336 72,100 72,150 3,563 75,600 75,650 3,791 79,100 79,150 4,018 82,600 82,650 4,246
Continued on the next page. . .
Return to the first page
2014
West Virginia Personal income tax
37
2014 West Virginia Tax Table
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
82,650 82,700 4,249 86,150 86,200 4,476 89,650 89,700 4,704 93,150 93,200 4,931 96,650 96,700 5,159
82,700 82,750 4,252 86,200 86,250 4,480 89,700 89,750 4,707 93,200 93,250 4,935 96,700 96,750 5,162
82,750 82,800 4,255 86,250 86,300 4,483 89,750 89,800 4,710 93,250 93,300 4,938 96,750 96,800 5,165
82,800 82,850 4,259 86,300 86,350 4,486 89,800 89,850 4,714 93,300 93,350 4,941 96,800 96,850 5,169
82,850 82,900 4,262 86,350 86,400 4,489 89,850 89,900 4,717 93,350 93,400 4,944 96,850 96,900 5,172
82,900 82,950 4,265 86,400 86,450 4,493 89,900 89,950 4,720 93,400 93,450 4,948 96,900 96,950 5,175
82,950 83,000 4,268 86,450 86,500 4,496 89,950 90,000 4,723 93,450 93,500 4,951 96,950 97,000 5,178
83,000 83,050 4,272 86,500 86,550 4,499 90,000 90,050 4,727 93,500 93,550 4,954 97,000 97,050 5,182
83,050 83,100 4,275 86,550 86,600 4,502 90,050 90,100 4,730 93,550 93,600 4,957 97,050 97,100 5,185
83,100 83,150 4,278 86,600 86,650 4,506 90,100 90,150 4,733 93,600 93,650 4,961 97,100 97,150 5,188
83,150 83,200 4,281 86,650 86,700 4,509 90,150 90,200 4,736 93,650 93,700 4,964 97,150 97,200 5,191
83,200 83,250 4,285 86,700 86,750 4,512 90,200 90,250 4,740 93,700 93,750 4,967 97,200 97,250 5,195
83,250 83,300 4,288 86,750 86,800 4,515 90,250 90,300 4,743 93,750 93,800 4,970 97,250 97,300 5,198
83,300 83,350 4,291 86,800 86,850 4,519 90,300 90,350 4,746 93,800 93,850 4,974 97,300 97,350 5,201
83,350 83,400 4,294 86,850 86,900 4,522 90,350 90,400 4,749 93,850 93,900 4,977 97,350 97,400 5,204
83,400 83,450 4,298 86,900 86,950 4,525 90,400 90,450 4,753 93,900 93,950 4,980 97,400 97,450 5,208
83,450 83,500 4,301 86,950 87,000 4,528 90,450 90,500 4,756 93,950 94,000 4,983 97,450 97,500 5,211
83,500 83,550 4,304 87,000 87,050 4,532 90,500 90,550 4,759 94,000 94,050 4,987 97,500 97,550 5,214
83,550 83,600 4,307 87,050 87,100 4,535 90,550 90,600 4,762 94,050 94,100 4,990 97,550 97,600 5,217
83,600 83,650 4,311 87,100 87,150 4,538 90,600 90,650 4,766 94,100 94,150 4,993 97,600 97,650 5,221
83,650 83,700 4,314 87,150 87,200 4,541 90,650 90,700 4,769 94,150 94,200 4,996 97,650 97,700 5,224
83,700 83,750 4,317 87,200 87,250 4,545 90,700 90,750 4,772 94,200 94,250 5,000 97,700 97,750 5,227
83,750 83,800 4,320 87,250 87,300 4,548 90,750 90,800 4,775 94,250 94,300 5,003 97,750 97,800 5,230
83,800 83,850 4,324 87,300 87,350 4,551 90,800 90,850 4,779 94,300 94,350 5,006 97,800 97,850 5,234
83,850 83,900 4,327 87,350 87,400 4,554 90,850 90,900 4,782 94,350 94,400 5,009 97,850 97,900 5,237
83,900 83,950 4,330 87,400 87,450 4,558 90,900 90,950 4,785 94,400 94,450 5,013 97,900 97,950 5,240
83,950 84,000 4,333 87,450 87,500 4,561 90,950 91,000 4,788 94,450 94,500 5,016 97,950 98,000 5,243
84,000 84,050 4,337 87,500 87,550 4,564 91,000 91,050 4,792 94,500 94,550 5,019 98,000 98,050 5,247
84,050 84,100 4,340 87,550 87,600 4,567 91,050 91,100 4,795 94,550 94,600 5,022 98,050 98,100 5,250
84,100 84,150 4,343 87,600 87,650 4,571 91,100 91,150 4,798 94,600 94,650 5,026 98,100 98,150 5,253
84,150 84,200 4,346 87,650 87,700 4,574 91,150 91,200 4,801 94,650 94,700 5,029 98,150 98,200 5,256
84,200 84,250 4,350 87,700 87,750 4,577 91,200 91,250 4,805 94,700 94,750 5,032 98,200 98,250 5,260
84,250 84,300 4,353 87,750 87,800 4,580 91,250 91,300 4,808 94,750 94,800 5,035 98,250 98,300 5,263
84,300 84,350 4,356 87,800 87,850 4,584 91,300 91,350 4,811 94,800 94,850 5,039 98,300 98,350 5,266
84,350 84,400 4,359 87,850 87,900 4,587 91,350 91,400 4,814 94,850 94,900 5,042 98,350 98,400 5,269
84,400 84,450 4,363 87,900 87,950 4,590 91,400 91,450 4,818 94,900 94,950 5,045 98,400 98,450 5,273
84,450 84,500 4,366 87,950 88,000 4,593 91,450 91,500 4,821 94,950 95,000 5,048 98,450 98,500 5,276
84,500 84,550 4,369 88,000 88,050 4,597 91,500 91,550 4,824 95,000 95,050 5,052 98,500 98,550 5,279
84,550 84,600 4,372 88,050 88,100 4,600 91,550 91,600 4,827 95,050 95,100 5,055 98,550 98,600 5,282
84,600 84,650 4,376 88,100 88,150 4,603 91,600 91,650 4,831 95,100 95,150 5,058 98,600 98,650 5,286
84,650 84,700 4,379 88,150 88,200 4,606 91,650 91,700 4,834 95,150 95,200 5,061 98,650 98,700 5,289
84,700 84,750 4,382 88,200 88,250 4,610 91,700 91,750 4,837 95,200 95,250 5,065 98,700 98,750 5,292
84,750 84,800 4,385 88,250 88,300 4,613 91,750 91,800 4,840 95,250 95,300 5,068 98,750 98,800 5,295
84,800 84,850 4,389 88,300 88,350 4,616 91,800 91,850 4,844 95,300 95,350 5,071 98,800 98,850 5,299
84,850 84,900 4,392 88,350 88,400 4,619 91,850 91,900 4,847 95,350 95,400 5,074 98,850 98,900 5,302
84,900 84,950 4,395 88,400 88,450 4,623 91,900 91,950 4,850 95,400 95,450 5,078 98,900 98,950 5,305
84,950 85,000 4,398 88,450 88,500 4,626 91,950 92,000 4,853 95,450 95,500 5,081 98,950 99,000 5,308
85,000 85,050 4,402 88,500 88,550 4,629 92,000 92,050 4,857 95,500 95,550 5,084 99,000 99,050 5,312
85,050 85,100 4,405 88,550 88,600 4,632 92,050 92,100 4,860 95,550 95,600 5,087 99,050 99,100 5,315
85,100 85,150 4,408 88,600 88,650 4,636 92,100 92,150 4,863 95,600 95,650 5,091 99,100 99,150 5,318
85,150 85,200 4,411 88,650 88,700 4,639 92,150 92,200 4,866 95,650
95,700 5,094 99,150 99,200 5,321
85,200 85,250 4,415 88,700 88,750 4,642 92,200 92,250 4,870 95,700 95,750 5,097 99,200 99,250 5,325
85,250 85,300 4,418 88,750 88,800 4,645 92,250 92,300 4,873 95,750 95,800 5,100 99,250 99,300 5,328
85,300 85,350 4,421 88,800 88,850 4,649 92,300 92,350 4,876 95,800 95,850 5,104 99,300 99,350 5,331
85,350 85,400 4,424 88,850 88,900 4,652 92,350 92,400 4,879 95,850 95,900 5,107 99,350 99,400 5,334
85,400 85,450 4,428 88,900 88,950 4,655 92,400 92,450 4,883 95,900 95,950 5,110 99,400 99,450 5,338
85,450 85,500 4,431 88,950 89,000 4,658 92,450 92,500 4,886 95,950 96,000 5,113 99,450 99,500 5,341
85,500 85,550 4,434 89,000 89,050 4,662 92,500 92,550 4,889 96,000 96,050 5,117 99,500 99,550 5,344
85,550 85,600 4,437 89,050 89,100 4,665 92,550 92,600 4,892 96,050 96,100 5,120 99,550 99,600 5,347
85,600 85,650 4,441 89,100 89,150 4,668 92,600 92,650 4,896 96,100 96,150 5,123 99,600 99,650 5,351
85,650 85,700 4,444 89,150 89,200 4,671 92,650 92,700 4,899 96,150 96,200 5,126 99,650 99,700 5,354
85,700 85,750 4,447 89,200 89,250 4,675 92,700 92,750 4,902 96,200 96,250 5,130 99,700 99,750 5,357
85,750 85,800 4,450 89,250 89,300 4,678 92,750 92,800 4,905 96,250 96,300 5,133 99,750 99,800 5,360
85,800 85,850 4,454 89,300 89,350 4,681 92,800 92,850 4,909 96,300 96,350 5,136 99,800 99,850 5,364
85,850 85,900 4,457 89,350 89,400 4,684 92,850 92,900 4,912 96,350 96,400 5,139 99,850 99,900 5,367
85,900 85,950 4,460 89,400 89,450 4,688 92,900 92,950 4,915 96,400 96,450 5,143 99,900 99,950 5,370
85,950 86,000 4,463 89,450 89,500 4,691 92,950 93,000 4,918 96,450 96,500 5,146 99,950 100,000 5,373
86,000 86,050 4,467 89,500 89,550 4,694 93,000 93,050 4,922 96,500 96,550 5,149
86,050 86,100 4,470 89,550 89,600 4,697 93,050 93,100 4,925 96,550 96,600 5,152
86,100 86,150 4,473 89,600 89,650 4,701 93,100 93,150 4,928 96,600 96,650 5,156
Return to the first page
38
West Virginia Personal income tax
2014
2014 Tax Rate Schedules
Rate Schedule I
Use this schedule if you checked 1 (Single), 2 (Head of household), 5 (Widow[er] with dependent child), or 3
(Married ling jointly) under “FILING STATUS”.
Less than $10,000.........................................................................................................................................................................3% of the taxable income
At least – But less than –
$ 10,000 $25,000 $300.00 plus 4% of excess over $10,000
$25,000 $40,000 $900.00 plus 4.5% of excess over $25,000
$40,000 $60,000 $1,575.00 plus 6% of excess over $40,000
$60,000 $2,775.00 plus 6.5% of excess over $60.000
EXAMPLE
With a taxable income of $117,635
$ 57,635.00 Income in excess of $60,000
x .065 Tax Rate $60,000 and above
$ 3,746.28 Tax on excess of $57,635
+ 2,775.00 Tax on $60,000
$ 6,521.00 Total Tax on $117,635 (Round to nearest whole dollar)
Rate Schedule II
Use this schedule if you checked box 4 (Married ling separately) under “FILING STATUS”.
Less than $5,000...........................................................................................................................................................................3% of the taxable income
At least – But less than –
$ 5,000 $12,500 $150.00 plus 4% of excess over $5,000
$12,500 $20,000 $450.00 plus 4.5% of excess over $12,500
$20,000 $30,000 $787.50 plus 6% of excess over $20,000
$30,000 $1,387.50 plus 6.5% of excess over $30.000
EXAMPLE
With a taxable income of $118,460
$ 88,460.00 Income in excess of $30,000
x .065 Tax Rate $30,000 and above
$ 5,750.00 Tax on excess of $88,460
+ 1,387.50 Tax on $30,000
$ 7,138.00 Total Tax on $118,460 (Round to nearest whole dollar)
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IT-140
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Schedule E
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IT-140 REV 2-14 F West Virginia Personal Income (State of West Virginia)

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