Fillable IT-140 REV 6-19 West Virginia Personal Income Tax (State of West Virginia)

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IT-140 REV 6-19 West Virginia Personal Income Tax (State of West Virginia)

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The IT-140 REV 6-19 West Virginia Personal Income Tax (State of West Virginia) form is 49 pages long and contains:

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  • 429 other fields

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File type: PDF

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

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P40201901F
*P40201901F*
F
–1–
IT-140
REV 6-19 West Virginia Personal Income Tax Return 2019
SOCIAL
SECURITY
NUMBER
Deceased
*SPOUSE’S
SOCIAL SECURITY
NUMBER
Deceased
Date of Death: Date of Death:
LAST NAME
SUFFIX
YOUR
FIRST
NAME
MI
SPOUSE’S
LAST NAME
SUFFIX
SPOUSE’S
FIRST
NAME
MI
FIRST LINE OF
ADDRESS
SECOND LINE
OF ADDRESS
CITY STATE ZIP CODE
TELEPHONE
NUMBER
EMAIL
EXTENDED DUE DATE
MM/DD/YYYY
Amended
return
Check before 4/15/20 if you wish to stop the original debit
(amended return only)
Net Operating Loss
Nonresident
Special
Nonresident/ Part-
Year Resident
Form WV-8379 fi led as an
injured spouse
(See instructions on Page 17)
FILING
STATUS
(Check One)
Exemptions
(If someone can claim you as a dependent, leave box (a) blank.)
Enter “1” in boxes a
and b if they apply
{
Yourself
(a)
Spouse
(b)
c. List your dependents. If more than fi ve dependents, continue on Schedule DP on page 36.
First name Last name
Social Security
Number
Date of Birth
(MM DD YYYY)
d. Additional exemption if surviving spouse (see page 18) Enter total number of dependents
Enter decedents SSN: ______________________ Year Spouse Died: _____________________
(c)
(d)
e. Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e)
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
1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1.................
1 .00
2. Additions to income (line 33 of Schedule M).........................................................................................................
2 .00
3. Subtractions from income (line 51 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 21)...................................................................
5 .00
6. Total Exemptions as shown above on Exemption Box (e) ________ 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)
8 .00
Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule
TAX DEPT USE ONLY
PAY
PLAN
COR SCTC NRSR HEPTC
MUST INCLUDE WITHHOLDING
FORMS WITH THIS RETURN
(
W
-
2s, 1099s, Etc.
)
Clear All Values
Check Your Return for Required Information
Print Your Return
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Schedule M
0
Schedule M
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0
worksheet
0
0
500
0
Tax Table
Rate Schedule
0
Nonresident/Part-Year Resident Calculation Schedule
P40201902F
*P40201902F*
–2–
PRIMARY LAST
NAME SHOWN
ON FORM IT-140
SOCIAL SECURITY
NUMBER
8.Total Taxes Due
(line 8 from previous page)
8
.00
9. Credits from Tax Credit Recap Schedule (see schedule on page 4 ) (now includes the Family Tax Credit) .........................................
9
.00
10. .Line 8 minus 9. If line 9 is greater than line 8, enter 0
10
.00
11. Overpayment previously refunded or credited (amended return only) ...............................................................................................
11
.00
12. Penalty Due from Form IT-210.
CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here............................
12
.00
13. West Virginia Use Tax Due on out-of-state purchases (see Schedule UT on page 7)
.
CHECK IF NO USE TAX DUE...............
13
.00
14. West Virginia Children’s Trust Fund to help prevent child abuse and neglect.
Enter the amount of your contribution
$5
$25 $100
Other $
................
14
.00
15. Add lines 10 through 14.. This is your total amount due......................................................................................................................
15
.00
16. West Virginia Income Tax Withheld (See instructions)
Check if withholding from NRSR (Nonresident Sale of Real Estate)
16
.00
17. Estimated Tax Payments and Payments with Schedule 4868 ............................................................................................................
17
.00
18 Non-
Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) .
.........................................................................
18
.00
19. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-1) ......................................................................................
19
.00
20. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1) .............................................................
20
.00
21. Amount paid with original return (amended return only) .....................................................................................................................
21
.00
22. Payments and Refundable Credits (add lines 16 through 21) ...........................................................................................................
22
.00
23. Balance Due (line 15 minus line 22). If Line 22 is greater than line 15, complete line 24 .....
PAY THIS AMOUNT
23
.00
24. Line 22 minus line 15. This is your overpayment ................................................................................................................................
24
.00
25. Amount of Overpayment to be credited to your 2020 estimated tax....................................................................................................
25
.00
26. Refund due you (line 24 minus line 25)................................................................................................................
REFUND
26
.00
Direct Deposit
of Refund
CHECKING
SAVINGS
ROUTING NUMBER ACCOUNT NUMBER
PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
I authorize the State Tax Department to discuss my return with my preparer
YES
NO
Under penalty 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.
Your Signature Date Spouse’s Signature Date Telephone Number
Preparer: Check Here if
client is requesting that
form NOT be e-filed
Preparer’s EIN Signature of preparer other than above Date Telephone Number
Preparer’s Printed Name Preparer’s Firm
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
Payment Options: Returns fi led with a balance of tax due may pay through any of the following methods:
• Check or Money Order - Enclose your check or money order with your return.
• Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.
• Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax
0
0
Tax Credit Recap Schedule
0
0
0
Schedule UT
0
0
0
0
0
0
0
0
HEPTC-1
0
0
0
0
0
0
0
Return to the first page
click to sign
signature
click to edit
P40201903F
*P40201903F*
F
–3–
SCHEDULE
M
F IT-140 Modifi cations to Adjusted Gross Income 2019
Modifi cations Increasing Federal Adjusted Gross Income
27. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax.................................. 27
.00
28. Interest or dividend income on state and local bonds other than bonds from West Virginia sources.............................................. 28
.00
29. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax.................................................... 29
.00
30. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax.............................. 30
.00
31. Other income deducted from federal adjusted gross income but subject to state tax.................................................................... 31
.00
32. Withdrawals from a WV Prepaid Tuition/SMART529
©
Savings Plan NOT used for payment of qualifying expenses............................. 32
.00
33. TOTAL ADDITIONS (Add lines 27 through 32). Enter here and on Line 2 of Form IT-140............................................................... 33
.00
Modifi cations Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
34. Interest or dividends received on United States or West Virginia obligations, or allowance for
government obligation income, included in federal adjusted gross income but exempt from state tax 34
.00 .00
35. Total amount of any benefi t (including survivorship annuities) received from certain federal, West Virginia state
or local police, deputy sheriffs’ or fi remen’s retirement system. Excluding PERS –see instructions on page 20....
35
.00 .00
36. Up to $2,000 of benefi ts received from West Virginia Teachers’ Retirement System and
West Virginia Public Employees’ Retirement System .......................................................................... 36
.00 .00
37. Up to $2,000 of benefi ts from Federal Retirement Systems (Title 4 USC §111)...................................
37
.00 .00
Combined amounts of Lines 36 and 37 must not exceed $2,000.
38
.00 .00
38. Military Retirement Modifi cation ............................................................................................................
39. Active Duty Military pay for personnel with West Virginia Domicile (see instructions on page 20)
Must enclose military orders.................................................................................................................
39
.00 .00
40.
Active Military Separation (see instructions on page 20) Must enclose military orders and discharge paper
s
40
.00 .00
41. Refunds of state and local income taxes received and reported as income to the IRS ......................... 41
.00 .00
42. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds ...................................... 42
.00 .00
43. Railroad Retirement Board Income received.......................................................................................... 43
.00 .00
44. Check one:
Long-Term Care Insurance IRC 1341 Repayments
Autism Modifi cation
(instructions on page 20)
44
.00 .00
45. Qualifi ed Opportunity Zone business income......................................................................................... 45
46. West Virginia “ EZ PASS” deduction....................................................................................................... 46
.00 .00
EZ Pass Transponder #________________________________________________________________
Senior
citizen or
disability
Year
of
birth
65 or
older
Year of
disability
(
a) Income not included in
lines 39 through 46
NOT TO EXCEED $8,000.00
(b) Add lines 34
through 38
(c) Subtract (b) from (a) (If less than zero, enter zero)
47. YOU
.00 .00 .00
48. SPOUSE
.00 .00 .00
49. Surviving spouse deduction (see instructions on page 21).............................................................. 49
.00 .00
50. Add lines 34 through 49 for
each column 50
.00 .00
51. Total Subtractions (line 50, Column A plus line 50,Column B)
Enter here and on line 3 of FORM IT-140)
51
.00
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*P40201904F*
P40201904F
F
–4–
RECAP
(F IT-140) Tax Credit Recap Schedule 2019
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 tax.wv.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 lon-
ger 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 fi 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. Family Tax Credit (see page 36)....................................................................
FTC-1 2
.00
3. General Economic Opportunity Tax Credit...................................................... WV EOTC-PIT 3
.00
4. WV Environmental Agricultural Equipment Credit.......................................... WV AG-1 4
.00
5. WV Military Incentive Credit............................................................................ J 5
.00
6. Neighborhood Investment Program Credit..................................................... NIPA-2 6
.00
7. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 7
.00
8. Qualifi ed Rehabilitated Buildings Investment Credit....................................... RBIC-A 8
.00
9. West Virginia Film Industry Investment Tax Credit........................................ WV FIIA-TCS 9
.00
10. Apprenticeship Training Tax Credit................................................................ WV ATTC-1 10
.00
11. Alternative-Fuel Tax Credit............................................................................. AFTC-1 11
.00
12. Conceal Carry Gun Permit Credit.................................................................. CCGP-1 12
.00
13. Farm to Food Bank Tax Credit....................................................................... 13
.00
14. TOTAL CREDITS — add lines 1 through 13. Enter on Form IT-140, line 9........................................... 14
.00
**You cannot claim credit for taxes paid to KY, MD, PA, OH, or VA unless your source income is other than wages and/or salaries.
Return to the first page
E
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Form IT-140
0
FTC-1
*P40201914F*
P40201914F
F
–5–
SCHEDULE
F
(F IT-140)
Statement of Claimant to Refund Due Deceased Taxpayer
(Attach completed schedule to decedent's return)
2019
NAME OF DE-
CEDENT
NAME OF CLAIM-
ANT
DATE OF
DEATH
SOCIAL SECURITY
NUMBER
SOCIAL SECURITY
NUMBER
ADDRESS
(permanent residence or
domicile at date of death)
ADDRESS
CITY STATE
ZIP
CODE
CITY STATE
ZIP
CODE
I am fi ling this statement as (check only one box):
ATTACH A LIST TO THIS SCHED-
ULE CONTAINING THE NAME
AND ADDRESS OF THE SURVIV-
ING SPOUSE AND CHILDREN OF
THE DECEDENT.
A. Surviving wife or husband, claiming a refund based on a joint return
B. Administrator or executor. Attach a court certifi cate showing your appointment.
C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach
a copy of the death certifi cate or proof of death*
TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED
YES NO
1. Did the decedent leave a will?....................................................................................................................................................................
2(a).Has an administrator or executor been appointed for the estate of the decedent?......................................................................................
2(b) If "NO" will one be appointed?......................................................................................................................................................................
If 2(a) or 2(b) is checked "YES", do not fi le this form. The administrator or executor should fi le for the refund.
3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent
was domiciled or maintained a permanent residence?.................................................................................................................................
If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or execu-
tor or other evidence showing that you are authorized under state law to receive payment.
SIGNATURE AND VERIFICATION
I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have
examined this claim and to the best of my knowledge and belief, it is true, correct and complete.
Signature of claimant _____________________________________________________ Date _______________________________
*May be the original of an authentic copy of a telegram or letter from the Department of Defense notifying the next of kin of death while in
active service, or a death certificate issued by the appropriate officer of the Department of Defense.
Return to the first page
*P40201905F*
P40201905F
F
–7–
SCHEDULE
UT
(F IT-140) West Virginia Purchaser’s Use Tax Schedule 2019
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
City/Town Name*
Purchases Subject to
Municipal Use Tax
Tax Rate
Municipal Tax Due
(Purchases multiplied by rate)
4a 4b $ 4c 4d $
5a 5b $ 5c 5d $
6a 6b $ 6c 6d $
7a 7b $ 7c 7d $
8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $
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 13 of Form IT-140) 11 $
*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.
Return to the first page
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–8–
INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible personal
property or taxable services (hereinafter called property) that you used,
stored, or consumed in West Virginia upon which you have not previously
paid West Virginia sales or use tax. The 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. Schedule UT must be fi led
with IT-140 if the taxpayer is reporting use tax due.
Examples of reasons you may owe use tax:
1. You purchased property without paying sales tax from a seller
outside of West Virginia. You would have paid sales tax if you
purchased the property from a West Virginia seller.
2. You purchased property without paying sales tax for resale (to sell
to others) or for a nontaxable use. You then used the property in a
taxable manner.
3. You purchased property without paying sales tax and later gave the
property away free to your customers.
P I. S U T C (includes purchases or
lease of tangible personal property or taxable service made using direct
pay permit)
Line 1 – Enter the total dollar amount of all purchases made during the
2019 tax year that are subject to the 6% use tax rate.
Line 3 – Multiply the amount on line 1 by the use tax rate on line 2.
P II. M U T C
You owe municipal use tax on the total purchase price of taxable tangible
personal property or taxable services that you used, stored, or consumed in
a municipality that has imposed sales and use tax upon which you have not
previously paid sales or use tax.
For municipal tax paid in another municipality. West Virginia sales and use
tax law provides a credit for sales or use taxes that are properly due and paid
to another state or municipality on property or services purchased outside of
the State or municipality in which you are located and subsequently stored,
used or consumed inside the State or municipality. The credit is allowed
against the total of West Virginia state and municipal use taxes imposed on
the same property or services purchased in the other state or municipality.
Note: When the combined state and municipal taxes paid to the other
state/municipality equals or exceeds the combined West Virginia state and
municipal use tax, no entry is required on the West Virginia Purchaser’s
Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax
paid to the other state/municipality on the same purchase. Example: You
purchase an item subject to tax in Ohio and pay 7% sales tax (6% state
tax and 1% local tax). You live in an area in West Virginia that imposes a
1% municipal use tax with the State rate 6%, for a total 7%. You would not
report the purchase on the schedule nor on your Personal Income Tax return
since the combined rates are the same in Ohio and the city in West Virginia.
The following example includes a situation a person may encounter with
respect to West Virginia state, and municipal sales and use taxes, if they
purchase items outside West Virginia or from a diff erent municipality and
are required to pay sales or use taxes to the other state and/or municipality.
The example provides information on how to use the amount of sales tax
paid to the other state as a credit against West Virginia state and municipal
use taxes imposed and how to compute and report the West Virginia state
and municipal taxes due.
You bring equipment into West Virginia for use in a municipality which
imposes municipal sales and use tax. You can determine the West Virginia
state and municipal use tax as follows:
USE TAX
–
STATE
1. Purchase price $10,000.00
2. 6.0% West Virginia State use tax
($10,000 x .06) 600.00
3. Less 4.0% sales/use tax paid to State B
($10,000 x .04) (400.00)
4. Net use tax due to West Virginia 200.00
5. Measure of tax ($200 ÷ .06 tax rate) $ 3,333.34
You should include the $3,333.34 in Part I, line 1 of the
West Virginia Purchaser’s Use Tax Schedule.
USE TAX
–
MUNICIPAL
1. Purchase price $10,000.00
2. 1.0% Municipality A sales/use tax
($10,000 x .01) 100.00
3. Less .5% sales/use tax paid to Municipality B
($10,000 x .005) (50.00)
4. Net use tax due to municipality A 50.00
5. Measure of tax ($50 ÷ .01 tax rate) $ 5,000.00
You should include the $5,000 in Part II, line 4b-7b under
appropriate municipality.
Line 4a – 7a – Enter the name of the municipality.
Line 4b – 7b – Enter total purchases subject to the use tax.
Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of
municipalities and rates.
Line 4d – 7d – Multiply total purchases by the tax rate and enter total.
Line 8 – Add lines 4d through 7d and enter total.
P III. T A D
Line 9 – Enter total State Use Tax due (from line 3).
Line 10 – Enter total Municipal Use Tax due (from line 8).
Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here
and on line 13 of Form IT 140.
If you calculate an overpayment of your Personal Income Tax on Form
IT-140, simply deduct the amount of Use Tax due from the amount of
overpayment by following the instructions for Form IT-140.
Return to the first page
*P40201906F*
P40201906F
F
–9–
SCHEDULE
A
(F IT-140)
Nonresidents/Part-Year Residents
Schedule of Income
2019
PART-YEAR RESIDENTS:
Enter period of West Virginia residency
FROM:
MM/DD/YYYY
TO:
MM/DD/YYYY
(To Be Completed By Nonresidents and Part-Year Residents Only)
INCOME
COLUMN A:
AMOUNT FROM FEDERAL RETURN
COLUMN B:
ALL INCOME DURING PERIOD OF
WV RESIDENCY
COLUMN C:
WV SOURCE INCOME DURING
NONRESIDENT PERIOD
1. Wages, salaries, tips (withholding documents).......... 1
.00 .00 .00
2. Interest....................................................................... 2
.00 .00 .00
3. Dividends................................................................... 3
.00 .00 .00
4. IRAs, pensions and annuities ................................... 4
.00 .00 .00
5. Total taxable Social Security and Railroad Retirement benefi ts
(see line 43 of Schedule M for Railroad Retirement benefi ts) 5
.00 .00
6. Refunds of state and local income tax
(see line 41 of Schedule M).................................... 6
.00 .00
7. Alimony received....................................................... 7
.00 .00
8. Business profi t (or loss)............................................. 8
.00 .00 .00
9. Capital gains (or losses)............................................ 9
.00 .00 .00
10. Supplemental gains (or losses)............................... 10
.00 .00 .00
11. Farm income (or loss).............................................. 11
.00 .00 .00
12. Unemployment compensation insurance................. 12
.00 .00 .00
13. Other income from federal return (identify source)
13
.00 .00 .00
14. Total income (add lines 1 through 13)...................... 14
.00 .00 .00
ADJUSTMENTS
15. Educator expenses ................................................ 15
.00 .00 .00
16. IRA deduction ......................................................... 16
.00 .00 .00
17. Self-employment tax deduction...............................17
.00 .00 .00
18. Self Employed SEP, SIMPLE and qualifi ed plans... 18
.00 .00 .00
19. Self-employment health insurance deduction.......... 19
.00 .00 .00
20. Penalty for early withdrawal of savings................... 20
.00 .00 .00
21. Other adjustments (See instructions page 23)
21
.00 .00 .00
22. Total adjustments (add lines 15 through 21)........... 22
.00 .00 .00
23. Adjusted gross income
(subtract line 22 from line 14 in each column) ........
23
.00 .00 .00
24. WEST VIRGINIA INCOME (line 23, Column B plus column C)......................................................................... 24
.00
25. Income subject to West Virginia state tax but
exempt from federal tax............................................
25
.00
26. Total West Virginia income (line 24 plus line 25).
Enter here and on line 2 on the next page.................................
26
.00
Return to the first page
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*P40201907F*
P40201907F
F
–10–
SCHEDULE
A
(F IT-140)
Nonresidents/Part-Year Residents
Schedule of Income
2019
SCHEDULE A (CONTINUED)
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1. Tentative Tax (apply the appropriate tax rate schedule on page 36 to the amount shown on line 7, Form IT-140)..... 1 .00
2. West Virginia Income (line 26, 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 ............................................................................................................................................................ 4 .00
PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES
AND CERTAIN ACTIVE MILITARY MEMBERS
ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2019.
• You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia
OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia
• Your only West Virginia source income was from wages and salaries.
• West Virginia income tax was withheld from such wages and salaries by your employer(s).
If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a
resident of West Virginia and must fi le Form IT-140 as a resident of West Virginia.
NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part
II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income
from West Virginia sources.
I declare that I was not a resident of West Virginia at any time during 2019, I was a resident of the state shown OR was in West Virginia
pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages
and salaries were subject to income taxation by my state of residence.
YOUR STATE OF RESIDENCE (Check one):
Commonwealth of Kentucky Commonwealth of Pennsylvania Number of days spent in West Virginia
State of Maryland Commonwealth of Virginia Number of days spent in West Virginia
State of Ohio
Active Military, stationed in West Virginia but not domiciled here
(Must enclose military order and DD2058)
(A)
Primary Taxpayer's Social
Security Number
(B)
Spouse's Social Security
Number
10. Enter your total West Virginia Income from wages and salaries in the appropriate
column .....................................................................................................................
10 .00 .00
11. Enter total amount of West Virginia Income Tax withheld from your wages and
salaries paid by your employer in 2019....................................................................
11 .00 .00
12. Line 11, column A plus line 11, column B. Report this amount on line 16 of Form IT-140...................................... 12 .00
Form IT-140)
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F
–6–
SCHEDULES
H & E
(F IT-140)
Certifi cation for Permanent and Total Disability
and Credit for Income Tax Paid to Another State
2019
SCHEDULE H
CERTIFICATION OF PERMANENT AND TOTAL DISABILITY
TAXPAYERS WHO ARE DISABLED DURING 2019 REGARDLESS OF AGE
If you were certifi ed by a physician as being permanently and totally disabled during the taxable year 2019, OR you were the surviving spouse of an individual who had been
certifi ed disabled and DIED DURING 2019, read the instructions to determine if you qualify for the income reducing modifi 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 certifi cation statement and return it to you, (3) enclose the completed certifi cation with your West Virginia personal income tax return, and (4) complete Schedule M to
determine your modifi 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 Certifi cation of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS
DID NOT CHANGE FOR 2019, you do not have to submit this form with your return. However, you must have a copy of your original disability certifi cation should the Department
request verifi 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, 2019.
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 2019, 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
Nonresident – 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
1. INCOME TAX COMPUTED on your 2019 _________________ return. Do not report Tax Withheld
State Abbreviation 1 .00
2. West Virginia total income tax (line 8 of Form IT-140)......................................................................................... 2 .00
3. Net income derived from above state included in West Virginia total income..................................................... 3 .00
4. Total West Virginia Income (Residents–Form IT-140, line 4. Part-Year Residents-Schedule A, line 26)............ 4 .00
5. Limitation of Credit (line 2 multiplied by line 3 divided by line 4)......................................................................... 5 .00
6. Alternative West Virginia taxable income Residents – subtract line 3 from line 7, Form IT-140
Part-year residents – subtract line 3 from line 4............................. 6 .00
7. Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 6)......... 7 .00
8. Limitation of credit (line 2 minus line 7)............................................................................................................... 8 .00
9. Maximum credit (line 2 minus the sum of lines 2 through 13 of the Tax Credit Recap Schedule)....................... 9 .00
10. Total Credit (SMALLEST of lines 1,2, 5, 8, or 9) enter here and on line 1 of the Tax Credit Recap Schedule. 10 .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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–43–
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
Amended Return Information
If you are using this form to fi 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 fi 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.
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*P40201908F*
P40201908F
F
–35–
SCHEDULES
HEPTC-1
(F IT-140)
Homestead Excess Property Tax Credit 2019
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 enclosed with Form IT-140, the credit will be disallowed.
Part I
– Determine if your income falls within the fi nancial guidelines needed to take this credit.
Check here if you were required to pay Federal Alternative Minimum Tax.
Are you required to fi 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 $37,470 or less.
► If there are 2 people living in your home, your federal adjusted gross income must be $50,730 or less.
► If there are 3 people living in your home, your federal adjusted gross income must be $63,990 or less.
► If there are 4 people living in your home, your federal adjusted gross income must be $77,250 or less.
**For each additional person add $13,260.
NO – Your income less social security benefi 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 $37,470 or less.
► If there are 2 people living in your home, your income must be $50,730 or less.
► If there are 3 people living in your home, your income must be $63,990 or less.
► If there are 4 people living in your home, your income must be $77,250 or less.
**For each additional person add $13,260.
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 2019.................. 1 .00
2. If eligible for the Senior Citizen 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 ................................................................................................... 4 .00
a. Enter the amount of increasing income modifi cations reported on line 33 of Schedule M.......................... a .00
b. Enter federal tax exempt interest income ........................................................................................................... b .00
c. Enter amount received in 2019 in the form of earnings replacement insurance (Workers’ Compensation
Benefi ts) c .00
d. Enter the amount of Social Security benefi ts, including SSI and SSDI, 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 20 of IT-140.......................................................................................................................... 9
.00
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*P40201909F*
P40201909F
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–36–
SCHEDULE
FTC-1
(F IT-140) Family Tax Credit Schedule FTC-1 2019
A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal
income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals who fi 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 enclosed with 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 modifi 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 Modifi ed Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00
5. Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size
for the Family Tax Credit)............................................................................................................................
5
6. Enter the Family Tax Credit Percentage for your family size AND Modifi ed Federal Adjusted Gross Income level
from the tables on page 28.
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 2 of Form IT-140 RECAP .....................................
8 .00
SCHEDULE
DP
(F IT-140) Schedule of Additional Dependents 2019
Use this schedule to continue listing dependents. If space is needed for more than 18 dependents, a copy of this form
may be obtained from the West Virginia State Tax Department’s website: tax.wv.gov.
First Name Last Name
Social Security Number
Date of Birth
MM DD YYYY
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tax.wv.gov 2019 Personal Income Tax Information and Instructions — 17
PRIOR YEAR TAX LIABILITIES
Taxpayers who have delinquent tax liabilities, state or federal, may not
receive the full amount of their tax refund. If you have an outstanding state
or federal tax lien, your refund will be reduced and applied to your past due
liability. If a portion of your refund is captured, you will receive a notice and
the balance of the refund. Any final unpaid West Virginia personal income
tax liabilities may be referred to the United States Treasury Department in
order to capture that amount from your federal income tax refund.
IRS INFORMATION EXCHANGE
The West Virginia State Tax Department and the Internal Revenue Service
share tax information including results of any audits. Differences, other
than those allowed under state law, will be identified and may result in the
assessment of a negligence penalty. Taxpayers so identified will be subject
to further investigation and future audits.
INJURED SPOUSE
You may be considered an injured spouse if you file a joint return and all or
part of your refund was, or is expected to be, applied against your spouse’s
past due child support payments or a prior year tax liability. You must file
an injured spouse allocation form (Form WV-8379) to claim your part of
the refund if all three of the following apply:
• You are not required to pay the past due amount;
• You received and reported income (such as wages, taxable interest, etc.) on
a joint return; and
• You made and reported payments such as West Virginia tax withheld from
your wages or estimated tax payments.
If all of the above apply and you want your share of the overpayment shown
on the joint return refund, you must:
1. Check the injured spouse box on the front of the return;
2. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and
3. Enclose the completed form with your West Virginia personal income tax
return.
DO NOT check the injured spouse box unless you qualify as an injured
spouse and have enclosed the completed form with your return. This will
cause a delay in the processing of your refund.
TAX DEPARTMENT PROCESSING AND
PROCEDURES
The Tax Department has implemented a modern tax system that allows us
to better serve you. This new system decreases processing time and allows
us to contact taxpayers in a timely manner. If a change has been made to
your return you will first receive a letter from us explaining the change. If
there is an additional amount due the State, you will receive a Statement of
Account. If you disagree with the amount shown to be due, return a copy
of the statement with your comments and provide any additional schedules
to substantiate your claim. You will receive a statement of account on a
monthly basis until such time as your outstanding liability is either paid
or your account is settled. If you sent us information and receive a second
statement of account, it may be a timing issue. Please allow sufficient time
for mailing and processing of the additional information before you contact
us again.
FORM IT-140 INSTRUCTIONS
FORM IS ON PAGES 1-2 & 41-42
The due date for filing your 2019 West Virginia Personal Income Tax
return is April 15, 2020, unless you have a valid extension of time to
file. The starting point for the West Virginia income tax return is your
federal adjusted gross income. Therefore, you must complete your federal
return before you can begin your state return. It is not necessary to enclose
a copy of your federal return with your West Virginia return.
SOCIAL SECURITY NUMBER
Print your social security number as it appears on your social security card.
NAME & ADDRESS
Enter your name and address in the spaces provided. If you are married and
filing a joint return or married filing separate returns, fill in your spouse’s
name and your spouse’s social security number. If the taxpayer or spouse
died during the taxable year, check the box by the decedent’s social security
number and enter date of death on the line provided.
AMENDED RETURN
Enter a check mark in this box if you are filing an amended return. Enter
a check mark in both boxes if you are filing an amended return reflecting
a net operating loss. Be sure to use the form corresponding to the tax year
being amended. Enclose the reason for amendment with the amended return
using the space provided on page 43 of the booklet. It may also be necessary
to include a copy of the federal 1040X with the West Virginia amended
return.
DELAYED DEBIT CANCEL
You should check this box if you are filing an Amended return and wish
to stop the original delayed debit transaction from occurring. This will
only work if your original balance due was set as a delayed debit and the
amended return you are filing is prior to this delayed date.
NOL
Check this box if you are filing an Amended return resulting from a Net
Operating Loss. A copy of federal Form 1040X or federal Form 1045 must
accompany the West Virginia amended return to avoid delays in processing
net operating loss claims.
NONRESIDENT SPECIAL
Enter a check mark in this box if you qualify to file as a Special Nonresident
(see page 13) and complete Schedule A, Part II found on page 10. DO NOT
check the Nonresident/Part-Year Resident box if you are filing as a Special
Nonresident.
NONRESIDENT OR PART-YEAR RESIDENT
Enter a check mark in this box if you are filing as a nonresident or part-year
resident (See page 13).
INJURED SPOUSE
If filing an injured spouse claim (Form WV-8379), enter a check mark in
the Injured Spouse Box (See above).
FILING STATUS
CHECK ONLY ONE. Your filing status is generally the same filing status
shown on your federal return. See page 14 for more information regarding
your filing status.
EXEMPTIONS
You can deduct $2,000 on line 6 for every exemption claimed in your
exemption schedule.
(A) YOU
Enter “1” in box (a) for yourself if you cannot be claimed as a dependent
on another person’s return.
(B) SPOUSE
Enter “1” in box (b) for your spouse only if your filing status is married
filing jointly and your spouse can’t be claimed as a dependent on another
person’s return.
(C) DEPENDENTS
Enter the number of eligible dependents in box (c). Provide the name, SSN
Return to the first page
18 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
and date of birth in the dependent section. If eligible dependents total more
than 5, use the Schedule for Additional Dependents found on page 36.
Generally, qualifying dependents must meet the following test:
1. They are related to you (child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them, etc.) or they were a part
of your household for the entire year.
2. They were:
a. Under the age of 19 at the end of 2019 and were younger than you;
b. Under the age of 24 at the end of 2019, a student, and younger than
you; or
c. Any age and permanently and totally disabled.
3. They did not provide over half of his or her own support for 2019.
4. They didn’t file a joint return for 2019 or is filing such a return only to claim
a refund of withheld income tax or estimated tax paid.
5. They lived with you for more than half of 2019.
You cannot claim any dependents if you can be claimed as a dependent on
another person’s return.
(D) SURVIVING SPOUSE
If you are eligible to claim an additional exemption as a surviving spouse,
enter the spouse’s social security number and year of death and enter “1”
in box (d). See page 15 for additional information. A surviving spouse may
claim an additional exemption for the two (2) taxable years following the
year in which the spouse died, provided he/she has not remarried before the
end of the taxable year for which the return is being filed.
(E)TOTAL
Enter the total number of exemptions claimed in boxes (a) through (d) in box (e).
LINES 1 THROUGH 26 OF FORM IT-140
Complete According to the Following Instructions
LINE 1
FEDERAL ADJUSTED GROSS INCOME.
Enter your federal adjusted gross income as shown on Federal Form 1040.
LINE 2
ADDITIONS TO INCOME.
Enter the total additions shown on line 33 of Schedule M (page 3). See page
19 for additional information.
LINE 3
SUBTRACTIONS FROM INCOME.
Enter the total subtractions from income shown on line 51 of Schedule M
(page 3). See page 19 for additional information.
LINE 4
WEST VIRGINIA ADJUSTED GROSS INCOME.
Enter the result of line 1 plus line 2 minus line 3.
LINE 5
LOW-INCOME EARNED INCOME EXCLUSION.
To determine if you qualify for this exclusion, complete the worksheet on
page 21 and enter the qualifying exclusion on this line.
LINE 6
EXEMPTIONS.
Enter the number of exemptions shown in box e above (under “ Exemptions”)
and multiply that number by $2,000. If you claimed zero exemptions, enter
$500 on this line.
LINE 7
WEST VIRGINIA TAXABLE INCOME.
Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero,
enter zero.
LINE 8
WEST VIRGINIA INCOME TAX.
Check the appropriate box to indicate the method you used to calculate
your tax.
RESIDENTS–If your filing status is single, head of household, widow(er)
with a dependent child or married filing jointly and your taxable income is
less than $100,000, apply the amount of taxable income shown on line 7
to the Tax Table on page 29 and enter your tax on this line. If your taxable
income is over $100,000, use Rate Schedule I on page 34 to compute your
tax.
If your filing status is MARRIED FILING SEPARATELY, you MUST use
Rate Schedule II on page 34 to compute your tax.
NONRESIDENTS AND PART-YEAR RESIDENTS–If you are a
nonresident or part-year resident of West Virginia, you must first complete
lines 1 through 7 of Form IT-140, then complete Schedule A on pages 9
and 10.
LINE 9
CREDITS FROM TAX CREDIT RECAP SCHEDULE.
Enter Total Credits shown on line 14 of the Tax Credit Recap Schedule
found on page 4.
LINE 10
Line 8 minus 9. If line 9 is greater than line 8, enter 0.
LINE 11
PREVIOUS REFUND OR CREDIT.
Enter the amount of any overpayment previously refunded or credited from
your original return.
LINE 12
PENALTY DUE.
If line 8 minus lines 9, 16, 18, 19, and 20 is greater than $600, you may
be subject to a penalty for underpayment of tax. The penalty is computed
separately for each installment due date. Therefore, you may owe the
penalty for an earlier due date even if you paid enough tax later to make
up the underpayment. This is true even if you are due a refund when you
file 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 enclosing a written request for Waiver of Penalty or
the Annualized Income Worksheet. See page 25 for additional information.
LINE 13
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 7 to calculate
this tax if applicable.
LINE 14
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 14. Your overpayment will be reduced or your
payment increased by this amount.
To learn more about the West Virginia 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 304-617-0099.
Donations made to the West Virginia Children’s Trust Fund are tax
deductible on your federal income tax return as an itemized deduction.
LINE 15
TOTAL AMOUNT DUE.
Add lines 10 through 14.
LINE 16
WEST VIRGINIA INCOME TAX WITHHELD.
Enter the total amount of West Virginia tax withheld as shown on your
withholding documents. If you are filing a joint return, be sure to include
any withholding for your spouse. Original withholding documents (W-2’s,
1099’s, K-1’s, and NRW-2’s) must be enclosed with your return. Failure
to submit this documentation will result in the disallowance of the credit
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 19
claimed. Local or municipal fees cannot be claimed as West Virginia
income tax withheld. When claiming withholding from NRSR, check the
box on line 16 and enclose Schedule D and Form 8949 from your federal
return.
LINE 17
ESTIMATED TAX PAYMENTS.
Enter the total amount of estimated tax payments paid by you (and
your spouse) for taxable year 2019. Include any 2018 overpayment you
carried forward to 2019 and any payment made with your West Virginia
Application for Extension of Time to File (WV 4868).
LINE 18
NON-FAMILY ADOPTION TAX CREDIT.
Enter the amount of allowable credit from the West Virginia Non-family
Adoption Credit Schedule, NFA-1, found on our website. This schedule
must be submitted with Form IT-140 to claim this credit.
LINE 19
SENIOR CITIZEN TAX CREDIT.
Complete Schedule SCTC-1 and enter amount of credit from line 2, part II
if you are eligible for the credit.
LINE 20
HOMESTEAD EXCESS PROPERTY TAX CREDIT.
Enter the amount of line 9 from Schedule HEPTC-1 (page 35).
LINE 21
AMOUNT PAID WITH ORIGINAL RETURN.
Enter the amount, if any, paid on your original return.
LINE 22
TOTAL PAYMENTS AND CREDITS.
Add lines 16 through 21.
LINE 23
BALANCE DUE THE STATE.
Line 15 minus line 22. This is the total balance due the State. Write your
social security number and “2019 Form IT-140” on your check or money
order. The 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. You may also make a payment
by ACH Debit through MyTaxes at mytaxes.wvtax.gov or a credit card
payment at epay.wvsto.com/tax.
If Line 22 is greater than line 15, complete line 24.
LINE 24
TOTAL OVERPAYMENT.
Line 22 minus line 15.
LINE 25
AMOUNT TO BE CREDITED TO YOUR 2020 ESTIMATED
TAX ACCOUNT.
Enter the amount (all or part) of your overpayment you wish to have
credited to your 2020 estimated tax account.
LINE 26
REFUND.
Line 24 minus line 25. This 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.
SCHEDULE M INSTRUCTIONS
FORM IS ON PAGE 3.
Complete Schedule M to report increasing or decreasing modifications to your
federal adjusted gross income.
Taxpayers who are at least age 65 OR are certified as permanently and totally
disabled during 2019 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 21.
The Senior Citizen Deduction can be claimed by taxpayers who were at least
age 65 on December 31, 2019. Eligible taxpayers MUST enter their year of
birth in the space provided and complete all boxes on lines 47 and, if applicable,
all boxes on line 48 for the spouse to determine the amount of the deduction.
The Disability Deduction can be claimed by taxpayers under age 65 who have
been medically certified as unable to engage in any substantial gainful activity
due to physical or mental impairment. If 2019 is the first year of a medically
certified disability, you MUST enclose a 2019 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 all boxes on
line 47 and, if applicable, all boxes on line 48 for the spouse to determine
the amount of credit.
MODIFICATIONS
Increasing Federal Adjusted Gross Income (Additions to Income)
LINE 27
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.
LINE 28
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.
LINE 29
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.
LINE 30
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.
LINE 31
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).
LINE 32
WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN
NOT USED FOR PAYMENT OF QUALIFYING EXPENSES.
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20 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
Enter the basis amount in a withdrawal from a West Virginia Prepaid
Tuition/ SMART529
TM
Savings Plan which was spent for OTHER than
qualifying expenses, if a deduction was previously taken.
LINE 33
TOTAL ADDITIONS.
Add lines 27 through 32. Enter the result here and on line 2 of Form IT-140.
MODIFICATIONS DECREASING FEDERAL ADJUSTED
GROSS INCOME (SUBTRACTIONS FROM INCOME)
If filing a joint return, enter the modification(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 21.
LINE 34
INTEREST OR DIVIDENDS ON U.S. 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. This 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.
LINE 35
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 sheriffs’ or firemen’s retirement system, regardless of your age.
This is the taxable amount of retirement income received from these
sources including any survivorship annuities. Subtractions for retirement
received from West Virginia Public Employee's Retirement System is
limited to $2,000 and must be claimed on line 36. 1099-R must be included
with return. If you are a retired federal law enforcement officer or fireman,
at least one of the following documents must be submitted as supporting
documentation of your eligibility for this reduction; your Summary of
Federal Service from FERS; federal form RI 20-124; your Department of
Justice ID card issued to you upon your retirement.
LINE 36
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 The West
Virginia Teachers’ Retirement System and/or The West Virginia Public
Employees’ Retirement System. Do not enter more than $2,000. 1099-R
must be included with return.
LINE 37
FEDERAL RETIREMENT.
Regardless of age, enter the taxable amount of retirement income (not
to exceed $2,000) reported on your federal return received from Federal
Retirement. Do not enter more than $2,000. 1099-R must be included with
return. COMBINED AMOUNTS OF LINES 36 AND 37 MUST NOT
EXCEED $2,000.
LINE 38
MILITARY RETIREMENT.
Enter the taxable amount reported on your federal return of military
retirement income, including survivorship annuities, from the regular
Armed Forces, Reserves, and National Guard. 1099-R must be included
with return, even if no withholding is to be reported.
LINE 39
ACTIVE DUTY MILITARY PAY.
Military income received while you were a member of the National
Guard or Armed Forces Reserves called to active duty in support of the
contingency operation as defined in Executive Order 13223 as part of
Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi
Freedom, and Operation New Dawn, Operation Inherent Resolve, as well
as any other current or future military operations deemed to be part of the
Overseas Contingency Operation (OCO). The President’s memorandum
applies to any West Virginia National Guard and Reserve service members
called to active duty in support of the OCO, regardless of whether they
are deployed overseas or stateside. Military orders and W-2 must be
included with your return.
LINE 40
ACTIVE MILITARY SEPARATION.
If you have separated from military service, enter the amount of active
duty pay that you received, provided that you were on active duty for thirty
continuous days prior to separation. Military orders, DD214, and W-2 must
be included with your return.
LINE 41
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 modification.
LINE 42
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. Year-end
contribution statement must be submitted to support this deduction.
LINE 43
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. 1099-RRB or W-2 from
United States Railroad Retirement Board must be included with return.
Social Security benefits that are taxable on your federal return are also
taxable to West Virginia and should NOT be included on this line.
LINE 44
LONG-TERM CARE INSURANCE, IRC 1341 REPAYMENTS,
AND AUTISM MODIFICATION.
Enter the amount of long-term care insurance premiums, money paid
back under IRC 1341, or any qualifying contribution to a qualified trust
maintained for the benefit of a child with autism (see instructions on page
15). Mark the appropriate box. Supporting documentation must be provided.
LINE 45
QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME
You must include a copy of IRS 8996.
LINE 46
WEST VIRGINIA “ E-Z PASS” DEDUCTION.
The one time fee is not included in the “E-Z 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 the West Virginia Parkways Authority’s E-Z Pass for non-commercial
passes for travel on toll roads in West Virginia, not including amounts
refunded or reimbursed by an employer. Any amount of qualified tolls paid
and eligible for this decreasing modification and not used in the taxable
year when paid shall carry forward for up to three (3) years subsequent to
the taxable year. Qualified toll payments not used by the end of the carry
forward period shall be forfeited. Please note that the transponder number is
required to be entered in the designated box on Schedule M, line 46.
LINE 47 AND 48
SENIOR CITIZEN OR DISABILITY DEDUCTION.
Taxpayers MUST be at least age 65 OR certified as permanently and
totally disabled during 2019 to receive this deduction. Taxpayers age 65 or
older have to enter their year of birth in the space provided and complete
boxes (a) through (c) 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 example below on page
21. The Disability Deduction can be claimed by taxpayers under age 65
who have been medically certified as unable to engage in any substantial
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 21
gainful activity due to physical or mental impairment. IF 2019 is the first
year of a medically certified disability, you MUST enclose a 2019 West
Virginia Schedule H or a copy of Federal Schedule R and enter 2019 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. The Surviving Spouse of
a deceased taxpayer may also qualify for a similar modification. See line 49
instructions for more information.
BOX (a) Enter all income (for each spouse, if joint return) that has not
been reported on lines 39 through 46 of Schedule M, not to exceed
$8,000.
BOX (b) Add lines 34 through 38 for each spouse and enter on this line.
BOX (c) Subtract BOX (b) from BOX (a) for each spouse. If BOX (b) is
larger than BOX(a), enter zero on BOX(c).
LINE 49
SURVIVING SPOUSE DEDUCTION.
The surviving spouse may claim a one-time subtraction from his/her income
of up to $8,000 for the taxable year following the year of the spouse’s death
if all of the following conditions are met:
• The decedent was 65 years of age or older OR was certified as
permanently and totally disabled prior to his death.
• The surviving spouse did not remarry before the end of the taxable
year.
• The total deductions from income shown on lines 34 through 38 and
line 47 of Schedule M are less than $8,000.
This modification is claimed on line 49 of Schedule M. The total of lines
47 and 49 cannot exceed $8,000.
LINE
50
Add lines 34 through 49 for each column and enter the results here.
LINE 51
TOTAL SUBTRACTIONS.
Add Columns A and B from line 50 and enter the result here and on line 3
of Form IT-140.
EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION
John Doe, age 69, and Mary Doe, age 65, file a joint tax return. They received the following income in 2019.
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. He claimed no deductions on lines 39 through 46. He enters the maximum amount of $8000 in Box (a) of line 47.
2. Mrs. Doe’s total income is also $13,000. She claims no deductions on lines 39 through 46. She also enters the maximum amount of $8000 in Box (a) on line 48.
3. Mr. Doe reported his police pension on line 35 and his share of their joint savings bond interest on line 34 of Schedule M. Therefore, he enters $7,500 in Box
(b) of line 47.
4.
Mrs. Doe reported her share of the joint savings bond interest on line 34 of Schedule M. Therefore, she enters $500 in Box (b) on line 48.
5. Mr. and Mrs. Doe each subtract Box (b) from Box (a) to determine their senior citizen deduction. Therefore, Mr. Doe enters $500 in Box (c) on line 47 and
Mrs. Doe enters $7,500 in Box (c) on line 48.
SENIOR
CITIZEN OR
DISABILITY
YEAR OF
BIRTH
65 OR OLDER
YEAR OF
DISABILITY
(A) INCOME NOT INCLUDED IN
LINES 39 THROUGH 46
NOT TO EXCEED 8000.00
(B) ADD LINES 34
THROUGH 38
(C) SUBTRACT (B) FROM (A)
(IF LESS THAN ZERO, ENTER ZERO)
47. YOU
l949 8000
.00
7500
.00
500
.00
48. SPOUSE
l953 8000
.00
500
.00
7500
.00
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 definition) during the taxable year and:
1. Your filing status is single, married filing 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 filing status is married filing 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 fi ling separate returns), you are not eligible for the exclu-
sion. 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 fi ling status is married fi 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
Form IT-140
0
10000
Form IT-140
0
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22 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
SCHEDULE A INSTRUCTIONS
FORM IS ON PAGES 9 & 10
RESIDENTS OF KENTUCKY, MARYLAND, OHIO,
PENNSYLVANIA AND VIRGINIA – If your only source of income is
from wages and salaries, you will only need to complete part II of Schedule A.
Note: RESIDENTS OF PENNSYLVANIA AND VIRGINIA – If you
were a domiciliary resident of Pennsylvania or Virginia and spent more
than 183 days in West Virginia, you are also considered a resident of West
Virginia and must file Form IT-140 as a resident of West Virginia.
MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES -
If your domicile is outside West Virginia but you were present in West
Virginia in compliance with military orders, and if your only source of
income is from wages and salaries, you will only need to complete Part II
of Schedule A.
LINE 1
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.
LINE 2 AND 3
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.
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.
LINE 4
IRA’S, 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.
LINE 5
SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS.
Column A Enter the total amount of taxable social security and railroad
retirement benefits reported on your federal return.
Column B Enter the amount of taxable social security benefits received
during your period of West Virginia residency.
Column C Do NOT enter any amount received while you were a
nonresident of West Virginia.
LINE 6
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.
LINE 7
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.
LINE 8
BUSINESS INCOME (include business profit 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 office, a shop, a store,
a warehouse, a factory, an agency or other place where your affairs 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 reflect income
from West Virginia operations, enter the net profit or loss from business
conducted within West Virginia on line 8, 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 beneficiary 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 fiduciary 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).
LINE 9
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.
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 23
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 beneficiary 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.
LINE 10
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 beneficiary 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.
LINE 11
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.
LINE 12
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.
LINE 13
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 14 for more information regarding
special accruals.
LINE 14
TOTAL INCOME
Add lines 1 through 13 of each column and enter the result on this line.
LINE 15 THROUGH 20
ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME
Column A
Enter the adjustments to income reported on Federal Form
1040.
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.
The amount shown in Column A for any adjustments must be the same
as reported on the federal return. The adjustments should be allocated for
Column B and Column C as described above.
LINE 21
OTHER ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME
Column A Enter the adjustments to income reported on Federal Form
1040. These adjustments include:
• Moving expenses for members of the Armed Services
• Alimony paid
• Certain business expenses of reservists, performing artists, and
fee-basis government officials.
• Health savings account deduction
• Student loan interest deduction
• 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.
The amount shown in Column A for any adjustments must be the same
as reported on the federal return. The 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.
LINE 22
TOTAL ADJUSTMENTS.
Enter the total of all adjustments from lines 15 through 21 for each column.
LINE 23
ADJUSTED GROSS INCOME.
Subtract line 22 from line 14 in each column. Enter the result on this line.
LINE 24
WEST VIRGINIA INCOME.
Add Column B and Column C of line 23 and enter the total here.
LINE 25
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. This income will be shown as an addition to federal
adjusted gross income on Schedule M.
LINE 26
TOTAL WEST VIRGINIA INCOME.
Add the amounts shown on lines 24 and 25 and enter the total here and on
line 2 of the Nonresident/Part-Year Resident Tax Calculation worksheet
on page 10.
SCHEDULE A, PARTS I AND II
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX
CALCULATION – Complete lines 1-4 and enter result on IT-140, line 8.
PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS
OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY
MEMBERS – Complete Part II only if you were a resident of Kentucky,
Maryland, Ohio, Pennsylvania, or Virginia or you were Active Military
personnel stationed in West Virginia and your domicile is outside West
Virginia.
Return to the first page
24 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
SCHEDULE E INSTRUCTIONS
FORM IS ON PAGE 6.
RESIDENTS
Subject to certain limitations, a West Virginia resident may be eligible to
claim a credit for income taxes paid to another state. The 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 qualifies 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
The amount of a Schedule E credit is subject to the following limitations:
• The credit cannot exceed the amount of tax payable to the other state on
income also subject to West Virginia tax. This is the amount of income tax
computed on the nonresident return filed with the other state.
• The 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.
• The 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 files. This
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 Illinois Missouri Oregon
Arizona Indiana Montana Rhode Island
Arkansas Iowa Nebraska South Carolina
California Kansas New Hampshire Utah
Colorado Louisiana New Jersey Vermont
Connecticut Maine New Mexico Wisconsin
Delaware Massachusetts New York
District of
Columbia
Georgia Michigan North Carolina
Hawaii Minnesota North Dakota
Idaho Mississippi Oklahoma
**NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE ANY
TIME**
LINE 1
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.
LINE 2
Enter the West Virginia total income tax shown on line 8 of Form IT-140.
LINE 3
Enter the net income from the state that is included in your West Virginia
total income.
LINE 4
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 IT-140 Schedule A, line 26.
LINE 5
LIMITATION OF CREDIT.
Multiply line 2 by line 3 and divide the result by line 4.
LINE 6
ALTERNATIVE WEST VIRGINIA TAXABLE INCOME.
Residents — Subtract line 3 from line 7, Form IT-140. Part-year residents
— Subtract line 3 from line 4.
LINE 7
ALTERNATIVE WEST VIRGINIA INCOME TAX.
Apply the Tax Rate Schedule to the amount shown on line 6.
LINE 8
LIMITATION OF CREDIT.
Subtract line 7 from line 2.
LINE 9
MAXIMUM CREDIT.
Line 2 minus the sum of lines 2 through 13 of the Tax Credit Recap
Schedule.
LINE 10
TOTAL CREDIT.
(THE SMALLEST OF LINES 1, 2, 5, 8, OR 9). 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 2019 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 file 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 files.
PENNSYLVANIA OR VIRGINIA
If your income during 2019 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 file 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 files.
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.
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 25
FORM IT-210 INSTRUCTIONS
FORM IS ON PAGES 39 & 40
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. This may be true even if you are due a refund when
you file your return. The 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 2019 tax liability; or
2. 100% of your 2018 tax liability (if you filed a 2018 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 2018 and meet ALL of the following conditions:
• your 2018 tax return was (or would have been had you been required to
file) for a taxable year of twelve months;
• you were a citizen or resident of the United States throughout the preceding
taxable year;
• your tax liability for 2019 is less than $5,000.
2. The total tax shown on your 2019 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 file Form IT-210.
If you file your tax return and pay any tax due on or before February 1,
2020, 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, 2020 installment.
SPECIAL RULES FOR FARMERS
If at least two-thirds of your gross income for 2019 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, 2020).
2. The 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 file your return
and pay the tax due on or before the first day of March, 2019, no penalty is
due.
Mark box 10 in PART I and complete PART III or only column (d) of
PART IV to figure your penalty. Be sure to use .02436 instead of .06481
when calculating line 6 of PART III. When using PART IV, carry the entire
figure 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. 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 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 43 of the return). If you have documentation
substantiating your statement, enclose a copy. The Department will notify
you if your request for waiver is not approved.
PART I - FOR ALL FILERS
LINE 1
Enter the amount from line 8 of Form IT-140.
LINE 2
Add the amounts shown on lines 9, 18, 19, and line 20 of Form IT-140.
LINE 3
Subtract line 2 from line 1 and enter the result.
LINE 4
Enter the amount of withholding tax shown on line 16 of Form IT-140.
LINE 5
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 file form IT-210.
LINE 6
Mu
ltiply line 3 by ninety percent (90%) and enter the result. If you are a
qualified farmer, multiply line 3 by sixty-six and two-thirds percent (66 ⅔%).
LINE 7
Enter your tax after credits from your 2018 West Virginia return. Your tax
after credits will be line 8 reduced by lines 11, 12, 13 and 14 of Form IT-140.
LINE 8
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 - Aඇඇඎൺඅංඓൾൽ Iඇർඈආൾ Wඈඋ඄ඌඁൾൾඍ Iඇඌඍඋඎർඍංඈඇඌ
LINE 1
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.
LINE 3
ANNUALIZED INCOME.
Multiply the amount on line 1 by the annualization factors on line 2.
LINE 4
WEST VIRGINIA MODIFICATIONS TO INCOME.
Enter the full amount in each column of any modification to federal
adjusted gross income which would be allowed on your 2019 West Virginia
Personal Income Tax Return. Do not annualize this line. Be sure to show
any negative figures.
LINE 5
WEST VIRGINIA INCOME.
Combine lines 3 and 4; annualized income plus or minus modifications.
LINE 6
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.
LINE 7
ANNUALIZED TAXABLE INCOME.
Subtract line 6 from line 5.
LINE 8
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 filing as a nonresident/
part-year resident, multiply the tax figure already calculated by the ratio of
your West Virginia income to your federal income.
LINE 9
CREDITS AGAINST TAX.
Show any credits against your West Virginia tax liability except West
Virginia income tax withheld and estimated tax payments.
LINE 10
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.
Return to the first page
26 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
LINE 12
REQUIRED PAYMENTS.
Multiply the amount on line 10 by the factor on line 11.
LINE 13
PREVIOUS REQUIRED INSTALLMENTS.
Add the amounts from line 19 of all previous columns and enter the sum.
LINE 14
ANNUALIZED INSTALLMENT.
Subtract line 13 from line 12. If less than zero, enter zero.
LINE 15
Enter one-fourth of line 8, Part I, of Form IT-210 in each column.
LINE 16
Enter the amount from line 18 of the previous column of this worksheet.
LINE 17
Add lines 15 and 16 and enter the total.
LINE 18
Subtract line 14 from line 17. If less than zero, enter zero.
LINE 19
REQUIRED INSTALLMENT.
Compare lines 14 and 17 and enter the smaller figure here and on line 1,
PART IV of Form IT-210.
PART III - SHORT METHOD
You may use the short method to figure 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 difference 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 figure to use on line 6 is .02436 instead of .06481.
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
LINE 1
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.
LINE 2
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, 2019, for the 2019 tax year; in column (b), enter payments
you made after April 15 and on or before June 17, 2019; in column (c), enter
payments you made after June 17, and on or before September 16, 2019; and
in column (d), enter payments you made after September 16, and on or before
January 15, 2020.
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 2018
West Virginia tax return that you elected to apply to your 2019 estimated
tax. If you filed your return by the due date (including extensions), treat the
overpayment as a payment made on April 15, 2019.
3. If you file your return and pay the tax due on or before February 1, 2020,
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, 2020.
LINE 3
Enter any overpayment from the previous column on line 3.
LINE 4
Add lines 2 and 3 in each column and enter the result on line 4.
LINE 5
A
dd lines 7 and 8 from the previous column and enter the result in each column.
LINE 6
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.
LINE 7
Subtract line 4 from line 5 for any column where line 5 is more than line 4;
otherwise, enter zero.
LINE 8
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 file Form
IT-210 with your return.
LINE 9
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. The penalty is computed for the number of days that
the underpayment remains unpaid.
The annual rate is nine and three quarters percent (9.75%) for 2019. The
resultant daily rate of 0.000267 is applied to 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 daily rate of
0.000267 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 17 will first be applied to pay off the April 15 underpayment; any
remaining portion of the payment will be applied to the June 17 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, 2020.
2. Any balance due paid on or before April 15, 2020 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 file your return, or
April 15, 2020, whichever is earlier.
Chart of Total Days Per Rate Period
Rate Period Line 10
(a) 365
(b) 302
(c) 211
(d) 90
For example, if you have an underpayment on line 8, column (a), you would
enter 365 in column (a) of line 10.
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 27
The 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.
LINE 10
Enter in column (a) the total number of days from April 15, 2019 to the date
of the first payment. If no payments enter 365.
LINE 11
The daily penalty rate is equal to the annual interest rate applied to tax
underpayments divided by 365. The annual interest rate for underpayments
is nine and three quarters percent (9.75%) for 2019, resulting in a daily rate
of .000267.
LINE 12
Make the computation requested and enter the result. Note that the
computation calls for the “underpayment on line 8”. The 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.
The following conditions determine if additional computations are
needed for Column (a):
The first payment was enough to reduce the underpayment to zero. There
are no further computations for column (a).
No payments. Only one computation is needed. The penalty for column (a)
is line 8 multiplied by the number of days until April 15, 2020 multiplied
by line 11.
The 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,
2020, 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.
LINE 13
Add all figures from line 12. Enter the sum on line 13 and on the appropriate
PENALTY DUE line of your personal income tax return.
SENIOR CITIZENS TAX 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. The credit is based on the amount of ad valorem property taxes
paid on the first $20,000, or portion thereof, of the taxable assessed value
over the $20,000 Homestead Exemption.
The refundable income tax credit eligibility is restricted to those who
participate in the Homestead Exemption Program through the County
Assessor’s office and meet the following criteria:
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;
Your household income must meet the low-income test. Complete Part III
of Form SCTC-1 to determine your household income for the year.
If you were NOT required to file a federal tax return, do not include social
security benefits when calculating your household income.
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 household income to the maximum income which corresponds to the number of people in your household as listed in the
table on Form WV SCTC-1. If your income is equal to or less than the maximum income, you are eligible to claim the credit.
# OF PEOPLE IN
HOUSEHOLD
150% OF POVERTY GUIDELINES
# OF PEOPLE IN
HOUSEHOLD
150% OF POVERTY GUIDELINES
1 $18,735 3 $31,995
2 $25,365 4 $38,625
**FOR EACH ADDITIONAL PERSON, ADD $6,630
If you meet all of the required criteria as previously listed, you may claim
this refundable credit by completing the West Virginia income tax return
(Form IT-140).
INSTRUCTIONS
If you are required to file a federal return:
1. Complete Part I of Form SCTC-1 by entering your social security number,
your spouse’s social security number (if filing jointly) and the number of
people living in your household.
2. List Allowable Credit amount from Line 2, Part II of Form SCTC-1 on Form
IT-140 (pages 1 & 2 or 41 & 42), line 19.
3. Complete your West Virginia return according to the instructions given in
this booklet.
4. Be sure to submit Form SCTC-1 with your completed West Virginia return
(Form IT-140). Failure to do so may result in denial of the credit.
If you are NOT required to file a federal return:
1. Enter your social security number, your spouse’s social security number (if
filing jointly) and the number of people living in your household on Part I of
Form SCTC-1.
2. Complete the top portion of Form IT-140 (pages 1 & 2 or 41 & 42) with
your and your spouse’s (if filing jointly) social security numbers, names, and
address, filing status, and exemptions.
3. Enter the household income as determined in Part III of Form SCTC-1 on
line 1 of Form IT-140.
4. Enter the amount of allowable credit from Part II of Form SCTC-1 on lines
19, 22, 24, and 26 of Form IT-140.
5. Sign and date your return and mail both pages of Form IT-140 AND Form
SCTC-1 to the address for “Refund” shown beneath the signature lines of
Form IT-140.
0
0
Return to the first page
28 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
2019 FAMILY TAX CREDIT TABLES
Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly
1234
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi 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 $12,490 100.0% $0 $16,910 100.0% $0 $21,330 100.0% $0 $25,750 100.0%
$12,490 $12,790 90.0% $16,910 $17,210 90.0% $21,330 $21,630 90.0% $25,750 $26,050 90.0%
$12,790 $13,090 80.0% $17,210 $17,510 80.0% $21,630 $21,930 80.0% $26,050 $26,350 80.0%
$13,090 $13,390 70.0% $17,510 $17,810 70.0% $21,930 $22,230 70.0% $26,350 $26,650 70.0%
$13,390 $13,690 60.0% $17,810 $18,110 60.0% $22,230 $22,530 60.0% $26,650 $26,950 60.0%
$13,690 $13,990 50.0% $18,110 $18,410 50.0% $22,530 $22,830 50.0% $26,950 $27,250 50.0%
$13,990 $14,290 40.0% $18,410 $18,710 40.0% $22,830 $23,130 40.0% $27,250 $27,550 40.0%
$14,290 $14,590 30.0% $18,710 $19,010 30.0% $23,130 $23,430 30.0% $27,550 $27,850 30.0%
$14,590 $14,890 20.0% $19,010 $19,310 20.0% $23,430 $23,730 20.0% $27,850 $28,150 20.0%
$14,890 $15,190 10.0% $19,310 $19,610 10.0% $23,730 $24,030 10.0% $28,150 $28,450 10.0%
$15,190 0.0% $19,610 0.0% $24,030 0.0% $28,450 0.0%
5 6 7 8 or More
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi 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 $30,170 100.0% $0 $34,590 100.0% $0 $39,010 100.0% $0 $43,430 100.0%
$30,170 $30,470 90.0% $34,590 $34,890 90.0% $39,010 $39,310 90.0% $43,430 $43,730 90.0%
$30,470 $30,770 80.0% $34,890 $35,190 80.0% $39,310 $39,610 80.0% $43,730 $44,030 80.0%
$30,770 $31,070 70.0% $35,190 $35,490 70.0% $39,610 $39,910 70.0% $44,030 $44,330 70.0%
$31,070 $31,370 60.0% $35,490 $35,790 60.0% $39,910 $40,210 60.0% $44,330 $44,630 60.0%
$31,370 $31,670 50.0% $35,790 $36,090 50.0% $40,210 $40,510 50.0% $44,630 $44,930 50.0%
$31,670 $31,970 40.0% $36,090 $36,390 40.0% $40,510 $40,810 40.0% $44,930 $45,230 40.0%
$31,970 $32,270 30.0% $36,390 $36,690 30.0% $40,810 $41,110 30.0% $45,230 $45,530 30.0%
$32,270 $32,570 20.0% $36,690 $36,990 20.0% $41,110 $41,410 20.0% $45,530 $45,830 20.0%
$32,570 $32,870 10.0% $36,990 $37,290 10.0% $41,410 $41,710 10.0% $45,830 $46,130 10.0%
$32,870 0.0% $37,290 0.0% $41,710 0.0% $46,130 0.0%
Married Filing Separately
1234
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi 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 $6,245 100.0% $0 $8,455 100.0% $0 $10,665 100.0% $0 $12,875 100.0%
$6,245 $6,395 90.0% $8,455 $8,605 90.0% $10,665 $10,815 90.0% $12,875 $13,025 90.0%
$6,395 $6,545 80.0% $8,605 $8,755 80.0% $10,815 $10,965 80.0% $13,025 $13,175 80.0%
$6,545 $6,695 70.0% $8,755 $8,905 70.0% $10,965 $11,115 70.0% $13,175 $13,325 70.0%
$6,695 $6,845 60.0% $8,905 $9,055 60.0% $11,115 $11,265 60.0% $13,325 $13,475 60.0%
$6,845 $6,995 50.0% $9,055 $9,205 50.0% $11,265 $11,415 50.0% $13,475 $13,625 50.0%
$6,995 $7,145 40.0% $9,205 $9,355 40.0% $11,415 $11,565 40.0% $13,625 $13,775 40.0%
$7,145 $7,295 30.0% $9,355 $9,505 30.0% $11,565 $11,715 30.0% $13,775 $13,925 30.0%
$7,295 $7,445 20.0% $9,505 $9,655 20.0% $11,715 $11,865 20.0% $13,925 $14,075 20.0%
$7,445 $7,595 10.0% $9,655 $9,805 10.0% $11,865 $12,015 10.0% $14,075 $14,225 10.0%
$7,595 0.0% $9,805 0.0% $12,015 0.0% $14,225 0.0%
5 6 7 8 or More
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi ed Federal
Adjusted Gross
Income
Family
Credit%
Modifi 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
$- $15,085 100.0%
$0 $17,295 100.0% $0 $19,505 100.0% $0 $21,715 100.0%
$15,085 $15,235 90.0% $17,295 $17,445 90.0% $19,505 $19,655 90.0% $21,715 $21,865 90.0%
$15,235 $15,385 80.0% $17,445 $17,595 80.0% $19,655 $19,805 80.0% $21,865 $22,015 80.0%
$15,385 $15,535 70.0% $17,595 $17,745 70.0% $19,805 $19,955 70.0% $22,015 $22,165 70.0%
$15,535 $15,685 60.0% $17,745 $17,895 60.0% $19,955 $20,105 60.0% $22,165 $22,315 60.0%
$15,685 $15,835 50.0% $17,895 $18,045 50.0% $20,105 $20,255 50.0% $22,315 $22,465 50.0%
$15,835 $15,985 40.0% $18,045 $18,195 40.0% $20,255 $20,405 40.0% $22,465 $22,615 40.0%
$15,985 $16,135 30.0% $18,195 $18,345 30.0% $20,405 $20,555 30.0% $22,615 $22,765 30.0%
$16,135 $16,285 20.0% $18,345 $18,495 20.0% $20,555 $20,705 20.0% $22,765 $22,915 20.0%
$16,285 $16,435 10.0% $18,495 $18,645 10.0% $20,705 $20,855 10.0% $22,915 $23,065 10.0%
$16,435 0.0% $18,645 0.0% $20,855 0.0% $23,065 0.0%
Number of Family
Members in
Household
Number of Family
Members in
Household
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 29
2019 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 filing status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 34.
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 on page 34.
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
30 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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. . .
2019 WEST VIRGINIA TAX TABLE
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 31
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. . .
2019 WEST VIRGINIA TAX TABLE
Return to the first page
32 — 2019 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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. . .
2019 WEST VIRGINIA TAX TABLE
Return to the first page
tax.wv.gov 2019 Personal Income Tax Information and Instructions — 33
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
2019 WEST VIRGINIA TAX TABLE
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–34–
2019 TAX RATE SCHEDULES
RATE SCHEDULE I
Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married fi ling joint), or 5 (Widow[er] with
dependent child) 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 fi 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 6-19 West Virginia Personal Income Tax (State of West Virginia)

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Completed 20 July 2020

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