–1–
IT-140
REV 7-15 F West Virginia Personal Income Tax Return 2015
Extended
Due Date
Check box ONLY if you are a
scal year ler
Year End
MM DD YYYY MM DD YYYY
SOCIAL
SECURITY
NUMBER
Deceased
Prime
*SPOUSE’S SOCIAL
SECURITY NUMBER
Deceased
Spouse
Date of Death Date of Death
Last Name Sufx Your First Name MI
Spouse’s Last Name – Only if different from Last Name above Sufx Spouse’s First Name MI
First Line of Address Second Line of Address
City State Zip Code
Telephone Number: __________________________________________
Amended
return
Check before 4/18/16 if you wish to stop the
original debit (amended return only)
Net Operating
Loss
Filing as a nonresident/part-year resident
(See instructions on Page 15)
Form WV-8379 led as
an injured spouse
Filing Status
(Check One)
1 Single
2
Head of Household
3 Married, Filing Joint
4 Married, Filing Separate
*Enter spouse’s SS# and
name in the boxes above
5 Widow(er) with
dependent child
Exemptions: (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 ve dependents, continue on Schedule DP.
Enter total number here.....................................................................................................................................................
(c)
First name Last name Social Security Number Date of Birth (MM DD YYYY)
d. Additional exemption if surviving spouse (see page 20)
Enter decedents SSN: ______________________ Year Spouse Died: _____________________
(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. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1.................. 1 .00
2. Additions to income (line 38 of Schedule M)......................................................................................................... 2 .00
3. Subtractions from income (line 55 of Schedule M)............................................................................................... 3 .00
4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)................................................................. 4 .00
5. Low-Income Earned Income Exclusion (see worksheet on page 24 of the instruction booklet)........................... 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)
Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule............................... 8 .00
9. Family Tax Credit if applicable (see required schedule on page 14)..................................................................... 9 .00
10. Total Taxes Due (line 8 minus line 9)......................................................... 10 .00
TAX DEPT USE ONLY
PAYMENT
PLAN
CORR SCTC NRSR HEPTC
*p40201501F*
Clear All Values
Check Your Return for Required Information
Print Your Return
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Schedule DP.
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Schedule M
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Schedule M
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worksheet
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500
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Tax Table
Rate Schedule
Nonresident/Part-Year Resident Calculation Schedule
worksheet
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worksheet
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–2–
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
10. Total Taxes Due (from previous page).............................................................................. 10 .00
11. West Virginia Income Tax Withheld (SEE INSTRUCTIONS) CHECK HERE IF WITHHOLDING IS FROM NRSR
(NON RESIDENT SALE OF REAL ESTATE)...................................................................................................................................... 11 .00
12. Estimated Tax Payments and Payments with Schedule L .................................................................................................................. 12 .00
13. Senior Citizen Tax Credit for property tax paid from Schedule SCTC-1............................................................................................... 13 .00
14. Homestead Excess Property Tax Credit for property tax paid from Schedule HEPTC-1...................................................................... 14 .00
15. Credits from Tax Credit Recap Schedule (see schedule on page 6) .................................................................................................. 15 .00
16. Amount paid with original return (amended return only) ..................................................................................................................... 16 .00
17. Payments and Credits (add lines 11 through 16) ................................................................................................................................ 17 .00
18. Overpayment previously refunded or credited (amended return only) ................................................................................................ 18 .00
19. Total payments and credits (line 17 minus line 18).............................................................................................................................. 19 .00
20. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 20 .00
21. Subtract line 20 from line 19 and enter total, (if line 20 is larger, subtract 19 from 20 add to line 10 and enter on line 22)................... 21 .00
22. Balance of Income Tax Due (line 10 minus line 21). If line 21 is greater than line 10, skip to line 23.................................................. 22 .00
23. If line 21 is greater than line 10, subtract line 10 from line 21. This is your income tax overpayment.................................................. 23 .00
24. West Virginia Use Tax Due on out-of-state purchases (see Schedule UT on page 7). If this amount is greater than line 23, go on
to line 25. If this amount is less than line 23, skip to line 26................................................................................................................ 24 .00
25. Subtract line 23 from line 24 and add line 22, this is the total balance of tax due............................................................................. 25 .00
26. Subtract line 24 from line 23, this is your total overpayment.............................................................................................................. 26 .00
27. Amount of overpayment to be credited to your 2016 estimated tax..................................................................................................... 27 .00
28. West Virginia Children’s Trust Fund to help prevent child abuse and neglect.
Enter the amount of your contribution $5 $25 $100 Other $______________ ............................................ 28 .00
29. Deductions from your overpayment (Add lines 27 and 28)................................................................................................................. 29 .00
30. Refund due you (subtract line 29 from line 26).................................................................................................
REFUND
30 .00
31. Total amount due the State (line 25 plus line 28) PAY THIS AMOUNT.......................................................
PAY THIS AMOUNT
31 .00
Direct
Deposit
of Refund
CHECKING SAVINGS
ROUTING NUMBER ACCOUNT NUMBER
PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. PROVIDING INCORRECT ACCOUNT INFORMATION MAY
RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
Under penalties of perjury, I declare that I have examined this return, accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct and complete. I authorize the State Tax Department to discuss my return with my preparer. YES NO
Your Signature Date Spouse’s Signature Date Telephone Number
Signature of preparer other than above Date Address Telephone Number
Preparer: Check here if
client is requesting that
form NOT be e-led
MAIL TO:
REFUND
WV State Tax Department
P.O. Box 1071
Charleston, WV 25324-1071
BALANCE DUE
WV State Tax Department
P.O. Box 3694
Charleston, WV 25336-3694
Preparer’s EIN
Payment Options
Returns led with a balance of tax due may use any of the following payment options:
Check or Money Order - If you led a paper return, enclose your check or money order with your return. If you electronically led, mail your check or money order with the payment voucher IT-140V
that is provided to you after the submission of your tax return.
Electronic Funds Transfer - If you electronically led your return, your tax payment may be automatically deducted
from your checking account. You may elect to authorize the withdrawal to occur at the time the return is led or
delay payment any time between ling and due date of April 18, 2016.
Payment by credit card – Payments may be made using your Visa® Card, Discover® Card, American Express®
Card or MasterCard®. Visit www.wvtax.gov.
*p40201502F*
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Form IT-140W
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HEPTC-1
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Tax Credit Recap Schedule
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Schedule UT
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tax.wv.gov.
Visit tax.wv.gov.
click to sign
signature
click to edit
–3– *p40201503a*
IT-140W
REV. 7-15 F West Virginia Withholding Tax Schedule 15
Do NOT send W-2’s, 1099’s, K-1’s and/or WV/NRW-2’s with your return.
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING.
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
2
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
3
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
4
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
Total WV tax withheld from column C above.................................................... .00
If you have WV withholding on multiple pages, add the totals together and
enter the GRAND total on line 11, Form IT-140.
Return to the first page
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IT-140W
REV. 7-15 F West Virginia Withholding Tax Schedule 15
Do NOT send W-2’s, 1099’s, K-1’s and/or WV/NRW-2’s with your return.
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING.
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
2
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
3
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
4
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
Total WV tax withheld from column C above.................................................... .00
If you have WV withholding on multiple pages, add the totals together and
enter the GRAND total on line 11, Form IT-140.
Return to the first page
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–5–
SCHEDULE
M
(Form IT-140) F Modications to Adjusted Gross Income 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
Modications Increasing Federal Adjusted Gross Income
32. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax................................................ 32 .00
33. Interest or dividend income on state and local bonds other than bonds from West Virginia sources.............................................................. 33 .00
34. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................................................................... 34 .00
35. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax............................................... 35 .00
36. Other income deducted from federal adjusted gross income but subject to state tax..................................................................................... 36 .00
37. Withdrawals from a WV Prepaid Tuition/SMART529
©
Savings Plan NOT used for payment of qualifying expenses............................................ 37 .00
38. TOTAL ADDITIONS (Add lines 32 through 37). Enter here and on Line 2 of Form IT-140.............................................................................. 38 .00
Modications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse)
39. Interest or dividends received on United States or West Virginia obligations included in federal
adjusted gross income but exempt from state tax ......................................................................... 39 .00 .00
40. Total amount of any benet (including survivorship annuities) received from any West Virginia
state or local police, deputy sheriffs’ or remen’s retirement system ............................................
40 .00 .00
41. Up to $2,000 of benets received from West Virginia Teachers’ Retirement System and
West Virginia Public Employees’ Retirement System .................................................................... 41 .00 .00
42. Up to $2,000 of benets from Military Retirement and Federal Retirement Systems
(Title 4 USC §111)........................................................................................................................... 42 .00 .00
Combined amounts of Lines 41 and 42 must not exceed $2,000.
43. Military Retirement Modication .......................................................................................................
43 .00 .00
44. Active Duty Military pay (see instructions on page 23 of the instruction booklet)............................. 44 .00 .00
45. Active Military Separation.................................................................................................................. 45 .00 .00
46. Refunds of state and local income taxes received and reported as income to the IRS .................. 46 .00 .00
47. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds ................................ 47 .00 .00
48. Railroad Retirement Board Income received.................................................................................... 48 .00 .00
49. Autism Modication (see instructions on page 23 of the instruction booklet).................................... 49 .00 .00
50. Check one: Long-Term Care Insurance IRC 1341 Repayments..................................... 50 .00 .00
51. West Virginia “EZ PASS” deduction. Total of column A and B cannot exceed $1,200..................... 51 .00 .00
52. Senior citizen or disability deduction (see instructions on page 23 of the instruction booklet)
YOU SPOUSE
YEAR OF BIRTH (IF 65 OR OLDER)
YEAR OF DISABILITY
(a) Income not included in lines 39
through 51 (a)
.00 .00
(b) Maximum modication (b) 8000.00 8000.00
(c) Add lines 39 through 43 above (c) .00 .00
(d) Subtract line (c) from line (b) (d) .00 .00
(If less than zero, enter zero) Enter the smaller of (a) or (d) 52 .00 .00
53. Surviving spouse deduction (see instructions on page 24 of the instruction booklet)...................... 53 .00 .00
54. Add lines 39 through 53 for each column ....................................................................................... 54 .00 .00
55. Total Subtractions (line 54, Column A plus line 54, Column B) Enter here and on line 3 of
Form IT-140 .................................................................................................................................... 55 .00
*p40201504F*
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–6–
RECAP
(Form IT-140) F Tax Credit Recap Schedule 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to
completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can
be claimed. Both this summary form and the appropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED
with your return in order to claim a tax credit. Information for all of these tax credits may be obtained by visiting our website
at www.wvtax.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule
E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s)
return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule
in your les.
WEST VIRGINIA TAX CREDIT RECAP SCHEDULE
TAX CREDIT SCHEDULE APPLICABLE CREDIT
1. Credit for Income Tax paid to another state(s)................................................ E 1 .00
** For what states?
2. Non-family Adoption Credit.............................................................................. WV/NFA-1 2 .00
3. General Economic Opportunity Tax Credit...................................................... WV/EOTC-PIT 3 .00
4. Strategic Research and Development Tax Credit........................................... WV/SRDTC-1 4 .00
5. WV Environmental Agricultural Equipment Credit........................................... WV/AG-1 5 .00
6. WV Military Incentive Credit............................................................................ J 6 .00
7. Neighborhood Investment Program Credit...................................................... NIPA-2 7 .00
8. Historic Rehabilitated Buildings Investment Credit........................................ RBIC 8 .00
9. Qualied Rehabilitated Buildings Investment Credit....................................... RBIC-A 9 .00
10. West Virginia Film Industry Investment Tax Credit........................................ WV/FIIA-TCS 10 .00
11. Apprenticeship Training Tax Credit................................................................. WV/ATTC-1 11 .00
12. Alternative-Fuel Tax Credit.............................................................................. AFTC-1 12 .00
13. Commercial Patent Incentives Tax Credit....................................................... CPITC-1 13 .00
14. TOTAL CREDITS — add lines 1 through 13. Enter on Form IT-140, line 15............................................ 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.
*p40201505F*
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Form IT-140
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–7–
SCHEDULE
UT
(Form IT-140) F West Virginia Purchasers Use Tax Schedule 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
INSTRUCTIONS
Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not
been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state
purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items.
For detailed instructions on the Schedule UT, see page 8.
Part I State Use Tax Calculation
1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $
2. West Virginia Use Tax Rate............................................................................................................................ 2 .06
3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)........ 3 $
Part II Municipal Use Tax Calculation
Municipal Code
(
enter from table below)
City/Town Name
Purchases Subject to
Municipal Use Tax
Tax Rate
(enter from table below)
Municipal Tax Due
(Purchases multiplied by rate)
4a 4b 4c $ 4d 4e $
5a 5b 5c $ 5d 5e $
6a 6b 6c $ 6d 6e $
7a 7b 7c $ 7d 7e $
8. Total Municipal Use Tax (add lines 4e through 7e and enter here and on line 10) $
Part III Total Amount Due
9. Total State Use Tax due (from line 3)............................................................................................................ 9 $
10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $
11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 24 of Form IT-140) 11 $
Residents of the following municipalities are subject to the municipal use tax. Enter applicable municipal code in line 4a through 7a and applicable rate
in line 4d through 7d.
Municipality Code Rate Municipality Code Rate
Bolivar* 19065 .01 Parkersburg* 54230 .01
Charles Town* 19066 .01 Quinwood 13040 .01
Charleston 20072 .01** Ranson* 19068 .01
Harrisville 43197 .01 Rupert 13044 .01
Huntington 06020 .01 Thomas* 47209 .01
Martinsburg* 02005 .01 Vienna* 54231 .01
Milton* 06021 .01 Wheeling 35157 .01**
Nitro* 20081 .01 Williamstown 54232 .01
* Municipal Use Tax for Bolivar, Charles Town, Martinsburg, Milton, Nitro, Parkersburg, Ranson, Thomas, and Vienna, is applicable only
to purchases made on or after July 1, 2015.
** Municipal Use Tax rate for Charleston and Wheeling is .5% (.005) prior to July 1, 2015. The Municipal Use Tax rate for Charleston and
Wheeling is 1% (.01) on or after July 1, 2015.
*p40201506F*
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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 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.
Part I. State USe tax CalCUlatIon (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
2015 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.
Part II. MUnICIPal USe tax CalCUlatIon
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 different 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 4c-7c under
appropriate municipality.
Line 4a – 7a – Enter the municipal code from the chart at the bottom of the
schedule, page 39.
Line 4b – 7b – Enter the name of the municipality.
Line 4c – 7c – Enter total purchases subject to the use tax.
Line 4d – 7d – Enter the tax rate from the chart at the bottom of the
schedule, page 39.
Line 4e – 7e – Multiply total purchases by the tax rate and enter total.
Line 8Add lines 4e through 7e and enter total.
Part III. total aMoUnt DUe
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 24 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. If your overpayment is reduced
for any reason, the Use Tax will be billed separately from your Personal
Income Tax account.
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–9–
SCHEDULE
A
(Form IT-140) F
Nonresidents/Part-Year Residents
Schedule of Income 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
PART-YEAR RESIDENTS:
ENTER PERIOD OF
WEST VIRGINIA RESIDENCY
FROM: TO:
MM DD YYYY MM DD YYYY
SCHEDULE A
(To Be Completed By Nonresidents and Part-Year Residents Only)
INCOME
COLUMN A
AMOUNT FROM
FEDERAL RETURN
All deductions from Form 1040
or 1040A not itemized on lines
70-75 should be totaled and
entered on line 76.
COLUMN B
ALL INCOME DURING
PERIOD OF WV
RESIDENCY
COLUMN C
WV SOURCE INCOME
DURING
NONRESIDENT PERIOD
56. Wages, salaries, tips (complete Form IT-140W)..................... 56
.00 .00 .00
57. Interest..................................................................................... 57 .00 .00 .00
58. Dividends................................................................................. 58 .00 .00 .00
59. Refunds of state and local income tax (see line 46 of Schedule M).............. 59 .00 .00
60. Alimony received...................................................................... 60 .00 .00
61. Business prot (or loss)........................................................... 61 .00 .00 .00
62. Capital gains (or losses).......................................................... 62 .00 .00 .00
63. Supplemental gains (or losses)............................................... 63 .00 .00 .00
64. Total taxable pensions and annuities....................................... 64 .00 .00 .00
65. Farm income (or loss)............................................................. 65 .00 .00 .00
66. Unemployment compensation insurance................................ 66 .00 .00 .00
67. Total taxable Social Security and Railroad Retirement benets (see line 48
of Schedule M for Railroad Retirement benets).......................................... 67 .00 .00
68. Other income from federal return (identify source)
______________________________________________ 68 .00 .00 .00
69. Total income (add lines 56 through 68)................................... 69 .00 .00 .00
ADJUSTMENTS
70. IRA deduction.......................................................................... 70 .00 .00 .00
71. Moving expenses..................................................................... 71 .00 .00 .00
72. Self-employment tax deduction............................................... 72 .00 .00 .00
73. Self-employment health insurance deduction......................... 73 .00 .00 .00
74. Self Employed SEP, SIMPLE and qualied plans................... 74 .00 .00 .00
75. Penalty for early withdrawal of savings................................... 75 .00 .00 .00
76. Other adjustments................................................................... 76 .00 .00 .00
77. Total adjustments (add lines 70 through 76)........................... 77 .00 .00 .00
78. Adjusted gross income (subtract line 77 from line 69 in each
column..................................................................................... 78 .00 .00 .00
79. West Virginia income (line 78, Column B plus line 78, column C)............................................................................. 79 .00
80. Income subject to West Virginia state tax but exempt from federal tax........................... 80 .00
81. Total West Virginia income (line 79 plus line 80). Enter here and on line 2 on the next page................................... 81 .00
*p40201507f*
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2015
2015
Form IT-140W)
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–10–
SCHEDULE
A
(Form IT-140) F 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
SCHEDULE A (CONTINUED)
PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1. Tentative Tax (apply the appropriate tax rate schedule on page 38 to the amount shown on line 7, Form IT-140)... 1 .00
2. West Virginia Income (line 81, Schedule A)........................................................................................................... 2 .00
3. Federal Adjusted Gross Income (line 1, Form IT-140)............................................................................................ 3 .00
4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line
8, Form IT-140. If you are claiming a federal net operating loss carryback, you must continue to Part II.............................. 4 .00
PART II: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK
5. Subtract line 2 Part I from your original Federal Adjusted Gross Income (line 1, Form IT-140)............................. 5 .00
6. Income Percentage (Divide line 5 by line 3 Part I and round the result to four decimal places) Note: Decimal
cannot exceed 1.0000.......................................................................................................................................... 6 l
7. Multiply line 1 Part I by line 6.................................................................................................................................. 7 .00
8. Subtract line 7 from line 1 Part I............................................................................................................................. 8 .00
9. West Virginia Tax (Enter the smaller of line 4 Part I or line 8 Part II here and on line 8, Form IT-140).................. 9 .00
*p40201508f*
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–11–
SCHEDULES
H & E
(Form IT-140) F
Certication for Permanent and Total Disability
and Credit for Income Tax Paid to Another State 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
SCHEDULE H
CERTIFICATION OF PERMANENT AND TOTAL DISABILITY
TAXPAYERS WHO ARE DISABLED DURING 2015 REGARDLESS OF AGE
If you were certied by a physician as being permanently and totally disabled during the taxable year 2015, OR you were the surviving spouse of an individual who had been
certied disabled and DIED DURING 2015, read the instructions to determine if you qualify for the income reducing modication allowed on Schedule M.
If you qualify, you must (1) enter the name of and social security number of the disabled taxpayer in the space provided on this form, (2) have a physician complete the remainder
of the certication statement and return it to you, (3) enclose the completed certication with your West Virginia personal income tax return, and (4) complete Schedule M to
determine your modication.
A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H.
If you have provided the West Virginia State Tax Department with an approved Certication of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS
DID NOT CHANGE FOR 2015, you do not have to submit this form with your return. However, you must have a copy of your original disability certication should the Department
request verication at a later date.
I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2015.
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 2015, PLEASE CERTIFY SUCH BY ENTERING YOUR NAME, ADDRESS, SIGNATURE, DATE, AND FEIN NUMBER IN THE SPACES PROVIDED ABOVE AND RETURN TO THE INDIVIDUAL.
SCHEDULE E
CREDIT FOR INCOME TAX PAID TO ANOTHER STATE
RESIDENCY STATUS
Resident
Non-Resident – did not maintain a residence in West Virginia during the taxable year (NO CREDIT IS ALLOWED)
Part-Year Resident – maintained a residence in West Virginia for part of the year; check the box which describes your situation and enter the
date of your move
:
MM DD YYYY
Moved into West Virginia
Moved out of West Virginia, but had West Virginia source income during your nonresident period
Moved out of West Virginia and had no West Virginia source income during your nonresident period
82. INCOME TAX COMPUTED on your 2015 _________________ return. Do not report Tax Withheld
State Abbreviation 82 .00
83. West Virginia total income tax (line 10 of Form IT-140)..................................................................................... 83 .00
84. Net income derived from above state included in West Virginia total income................................................... 84 .00
85. Total West Virginia Income (Residents–Form IT-140, line 4. Part-Year Residents-Schedule A, line 81).......... 85 .00
86. Limitation of Credit (line 83 multiplied by line 84 divided by line 85)................................................................. 86 .00
87. Alternative West Virginia taxable income Residents – subtract line 84 from line 7, Form IT-140
Part-year residents – subtract line 84 from line 85......................... 87 .00
88. Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 87)..... 88 .00
89. Limitation of credit (line 83 minus line 88)......................................................................................................... 89 .00
90. Maximum credit (line 83 minus the sum of lines 2 through 13 of the Tax Credit Recap Schedule)................... 90 .00
91. Total Credit (SMALLEST of lines 82, 83, 86, 89, or 90) enter here and on line 1 of the Tax Credit Recap Schedule.......... 91 .00
A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURN IN YOUR
FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP, LIMITED LIABILITY
COMPANY OR S-CORPORATIONS. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR ANY OTHER POLITICAL
SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.
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–12–
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
AMENDED RETURN INFORMATION
If you are using this form to le an amended return, provide an explanation of the changes made in the space
below. Enclose all supporting forms and schedules for items changed. If you were required to le an amended
federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social
security number on any enclosures.
REQUEST FOR WAIVER OF ESTIMATED PENALTY
If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that:
1. The penalty was caused by reason of casualty or disaster;
2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.
To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please
sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request
for waiver was not approved.
SCHEDULE
DP
(Form IT-140) Schedule of Additional Dependents 15
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
Use this schedule to continue listing dependents. If space is needed for more than 15 dependents, a copy of this form may be obtained from the
West Virginia State Tax Department's website: www.wvtax.gov.
First Name Last Name Social Security Number Date of Birth (MM DD YYYY)
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–13–
SCHEDULE
HEPTC-1
(Form IT-140) F Homestead Excess Property Tax Credit 2015
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your
income. The maximum refundable tax credit is $1,000. You must complete the schedule below to determine the amount
of your credit. No credit may be taken for any homestead which is owned, in whole or in part, by any person who is not a
low income person.
If this schedule is not attached to Form IT-140, the credit will be disallowed.
Part I
Determine if your income falls within the nancial guidelines needed to take this credit.
Are you required to le a federal return?
YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:
If there is only 1 person living in your home, your federal adjusted gross income must be $35,310 or less.
If there are 2 people living in your home, your federal adjusted gross income must be $47,790 or less.
If there are 3 people living in your home, your federal adjusted gross income must be $60,270 or less.
If there are 4 people living in your home, your federal adjusted gross income must be $72,750 or less.
**For each additional person add $12,480.
NO – Your income less social security benets must meet the following guidelines for you to qualify for this credit:
If there is only 1 person living in your home, your income must be $35,310 or less.
If there are 2 people living in your home, your income must be $47,790 or less.
If there are 3 people living in your home, your income must be $60,270 or less.
If there are 4 people living in your home, your income must be $72,750 or less.
**For each additional person add $12,480.
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 2015.................. 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 (from form 1040, 1040A or 1040EZ)........................................... 4 .00
a. Enter the amount of increasing income modications reported on line 38 of Schedule M.......................... a .00
b. Enter federal tax exempt income (Schedule B, Form 1040 or Schedule 1, Form 1040A).............................. b .00
c. Enter amount received in 2015 in the form of earnings replacement insurance (Workers’ Compensation
Benets)...................................................................................................................................................... c .00
d. Enter the amount of Social Security benets received that are NOT included in your Federal Adjusted
Gross Income.............................................................................................................................................. d .00
5. Add amounts on lines 4a, 4b, 4c, and 4d........................................................................................................ 5 .00
6. Total Gross Income: Add amount entered on line 4 and line 5........................................................................ 6 .00
7. Multiply amount on line 6 by 4% (0.04)........................................................................................................... 7 .00
8. Is the amount on line 3 greater than the amount on line 7?
Yes. Continue to line 9 below
No. Stop — you are not eligible for this tax credit
9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000 whichever is lower
and enter on line 14 of IT-140.......................................................................................................................... 9 .00
*p40201509f*
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SCHEDULE
FTC-1
(Form IT-140) F Family Tax Credit Schedule FTC-1 2015
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal
income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals who le
their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative minimum
tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the schedule below
and attach to Form IT-140. If this schedule is not attached to Form IT-140, the credit will be disallowed.
1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00
2. Increasing West Virginia modications (enter the amount from line 2 of Form IT-140)....................................... 2 .00
3. Tax exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not
already included on line 2 of Form IT-140)..........................................................................................................
3 .00
4. Add lines 1 through 3. This is your Modied Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00
5. Enter the number of exemptions claimed on your federal return (This is your Family Size for the Family Tax
Credit).................................................................................................................................................................
5
6. Enter the Family Tax Credit Percentage for your family size AND Modied Federal Adjusted Gross Income
level from the tables on page 32 of the instruction booklet.
If the exemptions on line 5 are greater than 8, use the table for a family size of 8....................................
6
7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00
8. Multiply the amount on line 7 by the percentage shown on line 6
This is your Family Tax Credit. Enter this amount on line 9 of Form IT-140................................................ 8 .00
*p40201510F*
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20 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
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 rst 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 sufcient time for mailing and processing of the
additional information before you contact us again.
FORM IT-140 INSTRUCTIONS
ForM is on Pages 5-6 & 11-12
The due date for ling your 2015 West Virginia Personal
Income Tax return is April 18, 2016, unless you have a valid
extension of time to le. 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 ling a joint return or married ling separate returns,
ll 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 ling an amended return.
Enter a check mark in both boxes if you are ling an amended
return reecting 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 44 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 ling 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 ling is prior to this
delayed date.
nol
Check this box if you are ling an Amended return resulting from a
Net Operating Loss. A copy of federal Form 1040X or federal Form
1045 must accompany the WV amended return to avoid delays in
processing net operating loss claims.
nonresident or Part-year resident
Enter a check mark in this box if you are ling as a non-resident or
part-year resident (See page 15).
inJured sPouse
If ling an injured spouse claim (Form WV-8379), enter a check
mark in the Injured Spouse Box (See page 19).
Filing status
CHECK ONLY ONE. Your ling status is generally the same ling
status shown on your federal return. See page 16 for more
information regarding your ling status.
exeMPtions
Enter “1” in box (a) for yourself, enter “1” in box (b) for your spouse,
if applicable and enter the number of eligible dependents in box
(c). Provide the name, SSN and date of birth in the dependent
section. If eligible dependents total more than 5, use the Schedule
for Additional Dependents found on page 44. If you claim zero
exemptions on your federal return, you must claim zero exemptions
on your state return. If you are married ling a joint federal return
but are ling separate state returns, enter the total number of
exemptions you would have been entitled to claim if you had led
separate federal returns. 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 18
for additional information. Enter the total number of exemptions
claimed in boxes (a) through (d) in box (e).
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 led.
coMPlete lines 1 through 31 oF ForM it-140
according to the FolloWing instructions
1
L
I
N
E
FEDERAL ADJUSTED GROSS INCOME. Enter your federal
adjusted gross income as shown on Federal Form 1040,
1040A or Form 1040EZ.
2
L
I
N
E
ADDITIONS TO INCOME. Enter the total additions
shown on line 38 of Schedule M (page 9). See page 22 for
additional information.
3
L
I
N
E
SUBTRACTIONS FROM INCOME. Enter the total
subtractions from income shown on line 55 of Schedule M
(page 9). See page 23 for additional information.
4
L
I
N
E
WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the
result of line 1 plus line 2 minus line 3.
5
L
I
N
E
LOW-INCOME EARNED INCOME EXCLUSION. To
determine if you qualify for this exclusion, complete the
worksheet on page 24 and enter the qualifying exclusion
on this line.
6
L
I
N
E
EXEMPTIONS. Enter the number of exemptions shown
on Line 3 above (under “Exemptions”) and multiply that
number by $2,000. If you claimed zero exemptions, enter
$500 on this line.
7
L
I
N
E
WEST VIRGINIA TAXABLE INCOME. Line 4 minus lines
5 and 6 and enter the result on this line. If less than zero,
enter zero.
8
L
I
N
E
WEST VIRGINIA INCOME TAX. Check the appropriate
box to indicate the method you used to calculate your tax.
RESIDENTS–If your ling status is single, head of
household, widow(er) with a dependent child or married ling
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
33 and enter your tax on this line. If your taxable income is over
Return to the first page
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 21
$100,000, use Rate Schedule I on page 38 to compute your tax.
If your ling status is MARRIED FILING SEPARATELY, you MUST use
Rate Schedule II on page 38 to compute your tax.
NONRESIDENTS AND PART-YEAR RESIDENTS–If you are a
nonresident or part-year resident of West Virginia, you must rst
complete lines 1 through 7 of Form IT-140, then complete Schedule
A on pages 41 and 42.
9
L
I
N
E
FAMILY TAX CREDIT. Enter the amount of allowable
credit, if any, shown on line 8 of the West Virginia Family
Tax Credit Schedule found on page 46. This schedule must
be submitted with Form IT-140 to claim this credit.
10
L
I
N
E
TOTAL TAXES DUE. Line 8 minus line 9.
11
L
I
N
E
WEST VIRGINIA INCOME TAX WITHHELD. Enter the
total amount of West Virginia tax withheld as shown on
your Form IT-140W. If you are ling a joint return, be
sure to include any withholding for your spouse. A completed IT-
140W must be enclosed with your return. Failure to submit this
document will result in the disallowance of the credit claimed. Local
or municipal fees cannot be claimed as West Virginia income tax
withheld. When claiming withholding from NRSR, federal Schedule
D and Form NRSR must be submitted. If withholdings is from sale
of real estate, please check the box on line 11 and enclose Schedule
D from your federal return.
12
L
I
N
E
ESTIMATED TAX PAYMENTS. Enter the total amount of
estimated tax payments paid by you (and your spouse)
for taxable year 2015. Include any 2014 overpayment you
carried forward to 2015 and any payment made with your West
Virginia Application for Extension of Time to File (Schedule L).
13
L
I
N
E
SENIOR CITIZEN TAX CREDIT. Complete Schedule SCTC
and enter amount of credit from line 2, part II if you are
eligible for the credit.
14
L
I
N
E
HOMESTEAD EXCESS PROPERTY TAX CREDIT. Enter the
amount of line 9 from Schedule HEPTC-1 (page 45).
15
L
I
N
E
CREDITS FROM TAX CREDIT RECAP SCHEDULE. Enter
Total Credits shown on line 14 of the Tax Credit Recap
Schedule found on page 10.
16
L
I
N
E
AMOUNT PAID WITH ORIGINAL RETURN. Enter the
amount, if any, paid on your original return.
17
L
I
N
E
SUM OF PAYMENTS AND CREDITS. Add lines 11
through 16 and enter the result on this line. Amount must
be entered in lines 11 through 16 to support the amount
entered on line 17. If you enter any amount on line 17 without
entering anything on lines 11 through 16, the processing of your
return will be delayed.
18
L
I
N
E
PREVIOUS REFUND OR CREDIT. Enter the amount of any
overpayment previously refunded or credited from your
original return. If line 18 (previous refund) is larger than
line 17 (your payments and credits), subtract line 17 from line 18
and add lines 10 and 20 and enter the result on line 22 (this is your
Balance of Tax Due).
19
L
I
N
E
TOTAL PAYMENTS AND CREDITS. Line 17 minus line 18.
20
L
I
N
E
PENALTY DUE. If line 10 minus line 19 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 le your tax return. However, you may be able to reduce or
eliminate the penalty by using the annualized income installment
method. Check the box on this line if you are requesting a Waiver
of Penalty or are enclosing the Annualized Income Worksheet. See
page 28 for additional information.
21
L
I
N
E
Subtract line 20 from line 19 and enter the dollar amount
here. If line 20 is larger than line 19, subtract line 19 from
line 20 add to line 10 and enter on line 22.
22
L
I
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BALANCE OF INCOME TAX DUE. Subtract line 21 from
line 10. If line 21 is greater than line 10, skip to line 23.
23
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INCOME TAX OVERPAYMENT. Subtract line 10 from line
21. This is your income tax overpayment.
24
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WEST VIRGINIA USE TAX DUE. Individual purchasers
use tax is due on the purchase of goods or services when
Sales Tax has not been paid. Use Schedule UT on page 39
to calculate this tax if applicable.
25
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TOTAL BALANCE OF TAX DUE. Subtract line 23 from line
24 and add line 22.
26
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TOTAL OVERPAYMENT. Subtract line 24 from line 23.
27
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AMOUNT TO BE CREDITED TO YOUR 2016 ESTIMATED
TAX ACCOUNT. Enter the amount (all or part) of your
overpayment you wish to have credited to your 2016
estimated tax account.
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THE WEST VIRGINIA CHILDREN’S TRUST FUND funds
community projects that keep children free from abuse
and neglect. Examples include public awareness activities,
school based programs, programs for new parents, and family
resource centers.
If you (and your spouse) wish to make a contribution, enter the total
amount of your contribution on line 28. Your overpayment will be
reduced or your payment increased by this amount.
To learn more about the WV Children’s Trust Fund or to make a
direct contribution, visit the website http://wvctf.org or write to
West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston, WV
25332 or call 304-558-4637.
Donations made to the West Virginia Children’s Trust Fund are
tax deductible on your federal income tax return as an itemized
deduction.
29
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DEDUCTIONS FROM OVERPAYMENT. Add lines 27 and
28. This amount will be subtracted from your overpayment
to determine your refund.
30
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REFUND. Subtract line 29 from line 26 and enter the result
here. 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.
31
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BALANCE DUE THE STATE. Add line 25 and line 28 and
enter the amount here. This is the total balance due the
State. Write your social security number and “2015 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.
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tax.wv.gov
22 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
FORM IT-140W INSTRUCTIONS
ForM is on Pages 7 & 8 and 13 & 14.
You must enclose the IT-140W with your return even if you have no income or withholding.
A – Employer or Payer information:
 Enter WV Employer ID number located next to box 15 on
your W-2, the name and address of the company from
which you received the W-2, 1099, K-1, or WV/NRW-2.
B – Employee or Taxpayer Information:
 Enter your name or spouse’s name. Make sure the Social
Security Number(s) agree with your statements and are
correct.
C – WV Tax Withheld:
 Enter the amount of West Virginia Tax Withheld from:
 W-2, line 17
 1099R, line 12
 K-1, line 8 (WV only)
 NRW-2, WV only
 Check the source of withholding, then enter the state
abbreviation.
 Check the box that identies the tax statement type.
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
l23456789
JASON SMITH
2000.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2
ABC COMPANY
Name
WV WITHHOLDING
555555555
Check the appropriate box
Employer or Payer Name
229 ANY STREET
Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
ANY CITY, OH l2345
l0000.00
WV
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
SCHEDULE M INSTRUCTIONS
ForM is on Page 9.
Complete Schedule M to report increasing or decreasing
modications to your federal adjusted gross income.
Taxpayers who are at least age 65 OR are certied as permanently
and totally disabled during 2015 are eligible to receive a deduction
of up to $8,000 of their taxable income. Joint income must be
divided between spouses with regard to their respective percentage
of ownership. ONLY INCOME OF THE SPOUSE WHO MEETS
ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE DEDUCTION.
See example on page 24.
The Senior Citizen Deduction can be claimed by taxpayers who
were at least age 65 on December 31, 2015. Eligible taxpayers MUST
enter their year of birth in the space provided and complete lines
52(a) through 52(d) to determine the amount of the deduction.
The Disability Deduction can be claimed by taxpayers under age
65 who have been medically certied as unable to engage in any
substantial gainful activity due to physical or mental impairment.
If 2015 is the rst year of a medically certied disability, you MUST
enclose a 2015 West Virginia Schedule H or a copy of Federal
Schedule R. If the Disability Deduction has been claimed in prior
years AND documentation has been submitted with prior claims,
then no additional documentation is necessary. Eligible taxpayers
must enter the year the disability began in the space provided
and complete lines 52(a) through 52(d) to determine the
amount of credit.
ModiFications increasing Federal adJusted gross
incoMe (additions to incoMe)
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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.
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INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS
(OTHER THAN WEST VIRGINIA). Enter the amount of
any interest or dividend income on state and local bonds
(other than West Virginia and its political subdivisions) received by
or credited to you.
34
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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.
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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.
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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).
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WITHDRAWALS FROM A PREPAID TUITION/SAVINGS
PLAN NOT USED FOR PAYMENT OF QUALIFYING
EXPENSES. Enter the basis amount in a withdrawal from
a WV Prepaid Tuition/SMART529
TM
Savings Plan which was spent
for OTHER than qualifying expenses, if a deduction was previously
taken.
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TOTAL ADDITIONS. Add lines 32 through 37. Enter the
result here and on line 2 of Form IT-140.
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tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 23
ModiFications decreasing Federal adJusted gross
incoMe (subtractions FroM incoMe)
If ling a joint return, enter the modication(s) for both you and
your spouse in Columns A and B. In cases of joint ownership of
income producing tangible or intangible property, each spouse
should use the total income multiplied by the relative percentage
of ownership. See example on page 24.
39
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INTEREST OR DIVIDENDS ON UNITED STATES
OBLIGATIONS. Enter the total income on obligations
of the United States and its possessions and bonds
or securities from any United States authority, commission or
instrumentality that are included in your federal adjusted gross
income but exempt from state income tax under federal law.
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.
40
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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 remen’s retirement system,
regardless of your age. This is the taxable amount of retirement
income received from these sources including any survivorship
annuities.
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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.
42
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MILITARY RETIREMENT AND FEDERAL RETIREMENT.
Regardless of age, enter the taxable amount of retirement
income (not to exceed $2,000) reported on your federal
return received from Military Retirement and/or Federal Retirement.
Do not enter more than $2,000.
Combined amounts of Lines 41 and 42 must not exceed $2,000.
43
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MILITARY RETIREMENT MODIFICATION. There is an
additional modication of a maximum $20,000. If your
pension is equal to or greater than $22,000, enter $20,000
here. If the pension is less than $22,000, enter the total amount of
the pension received less the $2,000 claimed on line 42. In no case
should the combined amount (line 42 and line 43) exceed the total
amount of military retirement income or $22,000, whichever is less.
44
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ACTIVE DUTY MILITARY PAY. If your State of Legal
Residence is WV and you have been stationed outside of
WV for the current tax year, enter the amount of military
income that you have received and is included in the federal
adjusted gross income..
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ACTIVE MILITARY SEPARATION. If you have separated
from military service, enter the amount of active duty pay
that you receive, provided that you were on active duty
for thirty continuous days prior to separation. Military orders and
discharge papers must be included with your return for this
modication.
46
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REFUNDS OF STATE AND LOCAL INCOME TAXES. Enter
the amount reported on your federal return only. Only
refunds included in your federal adjusted gross income
qualify for this modication.
47
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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. The Tax Department may
request documentation that supports this deduction.
48
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RAILROAD RETIREMENT. Enter the amount(s) of income
received from the United States Railroad Retirement Board
including unemployment compensation, disability and
sick pay that is included in your federal adjusted gross income.
West Virginia does not impose tax on this income.
Social Security benets that are taxable on your federal return are
also taxable to West Virginia and should NOT be included on this
line.
49
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AUTISM MODIFICATION. Any qualifying contribution to
a qualied trust maintained for the benet of a child with
autism (see instructions on page 18). The Tax Department
may request documentation that supports this deduction.
50
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Enter the amount of long-term care insurance premiums
or money paid back under the IRS under IRC 1341. Mark
the appropriate box.
51
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WEST VIRGINIA “EZ PASS” DEDUCTION. Enter the
amount, not less than $25 and not to exceed $1,200,
of any payment for amounts expended for tolls paid
electronically through use of a West Virginia Parkways, Economic
Development and Tourism Authority PAC card (Parkways Authority
Commuter Card) for non-commercial passes for travel on toll roads
in West Virginia, not including amounts refunded or reimbursed
by an employer. Any amount of qualied tolls paid and eligible for
this decreasing modication and not used in the taxable year when
paid shall carryforward for up to three (3) years subsequent to the
taxable year. Qualied toll payments not used by the end of the
carry forward period shall be forfeited.
52
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SENIOR CITIZEN OR DISABILITY DEDUCTION. Taxpayers
MUST be at least age 65 OR certied as permanently and
totally disabled during 2015 to receive this deduction.
Taxpayers age 65 or older have to enter their year of birth in the
space provided and complete lines (a) through (d) of the table
in order to claim the deduction as a Senior Citizen. Joint income
must be divided between spouses with regard to their respective
percentage of ownership. ONLY THE INCOME OF THE SPOUSE
WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR
THE MODIFICATION. See an example on page 24. The Disability
Deduction can be claimed by taxpayers under age 65 who have
been medically certied as unable to engage in any substantial
gainful activity due to physical or mental impairment. IF 2015 is
the rst year of a medically certied disability, you MUST enclose
a 2015 West Virginia Schedule H or a copy of Federal Schedule
R and enter 2015 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 this modication. See
line 53 instructions for more information.
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Enter all income (for each spouse, if joint return) that has
not been reported on lines 39 through 51 of Schedule M.
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$8,000 is the maximum modication allowed for each
senior citizen or disabled taxpayer.
Return to the first page
tax.wv.gov
24 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
52c
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Add lines 39 through 43 for each spouse and enter on
this line.
52d
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Subtract line 52(c) from line 52(b) for each spouse. If line
52(c) is larger than line 52(b), enter zero on line 52(d).
Compare the amounts shown on lines 52(a) and 52(d) for
each spouse. Enter the smaller of these two amounts on line 52 for
that spouse. For example, if one spouse only has $4,000 in income,
then the maximum deduction for that spouse is $4,000.
53
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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 certied
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 39
through 43 and line 52 of Schedule M are less than $8,000.
This modication is claimed on line 53 of Schedule M. The total of
lines 52 and 53 cannot exceed $8,000.
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Add lines 39 through 53 for each column and enter the
results here.
55
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TOTAL SUBTRACTIONS. Add Columns A and B from line
54 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, le a joint tax return. They received the following income in 2015.
John Mary
West Virginia Police Retirement 7,000 0
IRA Distributions 4,000 1,000
Wages and Salaries 0 10,000
Interest (jointly held) 1,500 1,500
US Savings Bond Interest
500 500
Total Income 13,000 13,000
Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is
split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income.
1. Mr. Doe’s total income is 13,000. However, he reported his police pension on line 40 and his share of their joint savings bond interest on line 39
of Schedule M. Therefore, he reports $5,500 on line 52(a) of Schedule M ($13,000 minus $7,000 minus $500).
2. Mrs. Doe’s total income is also $13,000. She enters $12,500 on line 52(a) of Schedule M ($13,000 less her share of their jointly-held savings
bond interest reported [$500] on line 39).
3. Mr. Doe enters $7,500 on line 52(c) of Schedule M ($500 from line 39 plus $7,000 from line 40). He then subtracts line 52(c) from line 52(b) and
enters the result ($500) on line 52(d).
4. Mrs. Doe enters the $500 from line 39 on line 52(c). She then subtracts line 52(c) from line 52(b) and enters the result ($7,500) on line 52(d).
5. Mr. and Mrs. Doe are each allowed the smaller of the amounts shown on line 52(a) and 52(d) as their senior citizen deduction. Therefore, Mr.
Doe enters $500 on line 52 and Mrs. Doe enters $7,500 on line 52.
John Mary
52(a) 5,500 12,500
52(b) 8,000 8,000
52(c) 7,500 500
52(d) 500 7,500
WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET
INSTRUCTIONS
You may be eligible to claim the low-income exclusion if you received earned income (see denition) during the taxable year and:
1. Your ling status is single, married ling jointly, head of household or widow(er) with a dependent child and your federal adjusted gross
income is $10,000 or less; or
2. Your ling status is married ling separately and your federal adjusted gross income is $5,000 or less.
This exclusion may be taken even if you are claimed as a dependent on someone else’s return.
EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from
self-employment reported on the federal Schedule C.
EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is
not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a
penal institution.
WORKSHEET
A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140.......................................................... A .00
STOP
If Line A is greater than $10,000 ($5,000 if married ling separate returns), you
are not eligible for the exclusion. STOP HERE
B. List the source and amount of your earned income. Enter the total amount on Line B
______________________________________________________________________________________
______________________________________________________________________________________ B .00
C. Maximum exclusion. Enter $5,000 if your ling status is married ling separately; otherwise enter $10,000 C .00
D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140... D .00
Return to the first page
Form IT-140
0
0
10000
Form IT-140
0
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 25
SCHEDULE A INSTRUCTIONS
ForM is on Pages 41 & 42
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WAGES SALARIES, AND TIPS.
Column A – Enter total wages, salaries, tips and other
employee compensation reported on your federal income
tax return.
Column BEnter the amount received during your period of West
Virginia residency.
Column C Enter the amount received from West Virginia source(s)
while you were a nonresident of West Virginia.
RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA
AND VIRGINIA wages and salaries received from West Virginia
should NOT be reported in Column C.
57 &
58
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INTEREST AND DIVIDEND INCOME
Column A Enter total interest and dividend income
reported on your federal income tax return.
Column BEnter 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.
59
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REFUNDS OF STATE AND LOCAL INCOME TAXES
Column AEnter total taxable state and local income tax
refunds reported on your federal income tax return.
Column BEnter 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.
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ALIMONY RECEIVED.
Column A Enter total alimony received as reported on
your federal income tax return.
Column BEnter the amount received during your period of West
Virginia residency.
Column C Do not enter any alimony received while you were a
nonresident of West Virginia.
61
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BUSINESS INCOME (include business prot or loss and
income from rents, royalties, partnerships, estates, trusts,
and S corporations)
Column A Enter the total amount of ALL business income reported
on your federal income tax return.
Column BEnter 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 ofce,
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 reect
income from West Virginia operations, enter the net prot or loss
from business conducted within West Virginia on line 61, Column C.
Rent & Royalty Income
As a nonresident, enter in Column C any rents and royalties from:
 Real property located in West Virginia, whether or not the
property is used in connection with a business;
 Tangible personal property not used in business if such
property is located in West Virginia; and
 Tangible and intangible personal property used in or
connected with a business, trade, profession, or occupation
conducted in West Virginia.
If a business is conducted both within West Virginia and from
sources outside West Virginia, attach your method of allocation on
a separate sheet.
Do not allocate income from real property. Real property must be
included in its entirety. Real property located outside West Virginia
must be excluded.
Report in Column C your share of rent and royalty income from a
partnership of which you are a member shown on Form WV/SPF-
100 or from an estate or trust of which you are a beneciary shown
on Form IT-141.
Partnerships
As a nonresident, enter in Column C your distributive share of
partnership income from Form NRW-2, Schedule K-1, or Form WV/
SPF-100.
S Corporation Shareholders
As a nonresident, enter in Column C your pro rata share of income
or loss from an electing West Virginia S corporation from Form
NRW-2, Schedule K-1, or Form WV/SPF-100
Estates & Trusts
Enter in Columns B and C your share of estate or trust income as
a part-year resident or a nonresident from West Virginia source(s)
obtained from information provided by the duciary shown on
Form NRW-2, Schedule K-1, or Form IT-141.
Passive Activity Loss Limitations
A nonresident must recompute any deduction taken on the federal
return for passive activity losses to determine the amounts that
would be allowed if federal adjusted gross income took into account
only those items of income, gain, loss, or deduction derived from or
connected with West Virginia source(s).
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CAPITAL GAINS OR LOSSES.
Column A – Enter the total amount of capital gain or loss
from the sale or exchange of property, including securities
reported on your federal return.
Column B Enter any capital gain or loss which occurred during
your period of West Virginia residency.
Column C Compute the amount to be reported as capital gain
or loss from West Virginia sources in accordance with federal
provisions for determining capital gains or losses and deductions
for capital loss carryover from West Virginia sources to the extent
included in computing your federal adjusted gross income and
enter in this column.
Capital transactions from West Virginia sources include capital gains
or losses derived from real or tangible property located within West
Virginia whether or not the property is connected with a business
Return to the first page
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26 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
or trade and capital gains or losses from stocks, bonds, and other
intangible personal property used in or connected with a business,
trade, profession, or occupation carried on in West Virginia. Also
include your share of any capital gain or loss derived from West
Virginia sources from a partnership of which you are a member,
from an estate or trust of which you are a beneciary or from an
electing West Virginia S corporation of which you are a shareholder.
Any capital gains or losses from business property (other than real
property) of a business conducted both in and out of West Virginia
must be allocated for West Virginia purposes. Gains or losses from
the sale or disposition of real property are not subject to allocation.
In all cases, use the federal basis of property for computing capital
gains or losses.
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SUPPLEMENTAL GAINS OR LOSSES.
Column A Enter the total of any other gains or losses
from the sale or exchange of non-capital assets used in a
trade or business reported on your federal return.
Column B Enter any substantial gain or loss which occurred during
your period of West Virginia residency.
Column C – Compute the amount to be reported in this column by
applying the federal provisions for determining gains or losses from
sale or exchange of other than capital assets to your West Virginia
transactions.
Non-capital transactions from West Virginia sources are those
transactions from your federal return pertaining to property used in
connection with a business, trade, profession, or occupation carried
on in West Virginia. Also included is your share of any non-capital
gains or losses from a partnership of which you are a member, from
an estate or trust of which you are a beneciary or from an electing
West Virginia S corporation of which you are a shareholder. Use the
federal adjusted basis of your property in all computations.
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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.
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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.
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UNEMPLOYMENT COMPENSATION.
Column A – Enter the total amount reported on your
federal return.
Column BEnter the amount received during your period of West
Virginia residency.
Column C Enter the amount received while a nonresident, but
derived or resulting from employment in West Virginia.
67
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SOCIAL SECURITY AND RAILROAD RETIREMENT
BENEFITS.
Column A Enter the total amount of taxable social
security and railroad retirement benets reported on your federal
return.
Column B Enter the amount of taxable social security benets
received during your period of West Virginia residency.
Column C Do NOT enter any amount received while you were a
nonresident of West Virginia.
68
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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 BEnter the amount received during your period of West
Virginia residency.
Column C Enter the amount derived from or connected with West
Virginia sources and received while you were a nonresident of West
Virginia.
NOTE: If you have special accrual income, it should be included
in Columns A and B of this line. See page 16 for more information
regarding special accruals.
69
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TOTAL INCOME Add lines 56 through 68 of each column
and enter the result on this line.
70 -
76
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ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME
Column A – Enter the adjustments to income reported on
Federal Form 1040 or 1040A. These adjustments include penalty
on early withdrawal of savings, IRA deductions, deductions for self-
employment tax, and other deductions.
Column B Enter any adjustments incurred during your period of
West Virginia residency.
Column C Enter any adjustments connected with income from
West Virginia sources while you were a nonresident of West Virginia.
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.
77
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TOTAL ADJUSTMENTS. Enter the total of all adjustments
from lines 70 through 76 for each column.
78
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ADJUSTED GROSS INCOME. Subtract line 77 from line 69
in each column and enter the result on this line.
79
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WEST VIRGINIA INCOME. Add Column B and Column C
of line 78 and enter the total here.
80
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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.
81
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TOTAL WEST VIRGINIA INCOME. Add the amounts
shown on lines 79 and 80 and enter the total here and
on line 2 of the Nonresident/Part-Year Resident Tax
Calculation worksheet on the page after the Schedule A.
Return to the first page
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 27
SCHEDULE E INSTRUCTIONS
ForM is on Page 43.
Residents
Subject to certain limitations, a West Virginia resident may be
eligible to claim a credit for income taxes paid to another state. 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
qualies for the Schedule E credit. See Publication TSD-422 for
additional information.
Part-Year Residents
Part-year residents may only claim credit for taxes paid to another
state during their period of West Virginia residency.
Nonresidents
Nonresidents are not entitled to a Schedule E credit under any
circumstances.
Limitations
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 led with the other state.
 The credit cannot exceed the percentage of the West
Virginia tax determined by dividing the portion of the
taxpayers West Virginia income subject to taxation in
another state by the total amount of the taxpayers 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 taxpayers West Virginia income.
A separate Schedule E must be completed and attached for
each state for which you are claiming a credit.
You must maintain a copy of the other state tax return in your
les. 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 Minnesota Idaho Oklahoma
Arizona Mississippi Illinois Oregon
Arkansas Missouri Indiana Rhode Island
California Montana Iowa South Carolina
Colorado Nebraska Kansas Utah
Connecticut New Hampshire Louisiana Vermont
Delaware New Jersey Maine Wisconsin
District of
Columbia
New Mexico Massachusetts
Georgia New York Michigan
Hawaii North Carolina North Dakota
***NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE ANY TIME***
82
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Enter the tax imposed by the state of nonresidence on
income also taxed by this state. Do not use the amount of
any tax which may have been withheld from your wages;
this does not represent the actual tax paid to the other state. Do
not include the amount of any interest, additions to tax, or other
penalty which may have been paid with respect to such tax.
83
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Enter the West Virginia total income tax shown on line 10
of Form IT-140.
84
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Enter the net income from the state that is included in
your West Virginia total income.
85
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Enter total West Virginia income. NOTE: Residents – enter
the amount shown on line 4, Form IT-140. Part-year
residents enter the amount shown on Schedule A, line
81, IT-140.
86
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LIMITATION OF CREDIT. Multiply line 83 by line 84 and
divide the result by line 85.
87
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ALTERNATIVE WEST VIRGINIA TAXABLE INCOME
Residents Subtract line 84 from line 7, Form IT-140.
Part-year residents — Subtract line 84 from line 85.
88
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ALTERNATIVE WEST VIRGINIA INCOME TAX. Apply the
Tax Rate Schedule to the amount shown on line 87.
89
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LIMITATION OF CREDIT. Subtract line 88 from line 83.
90
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MAXIMUM CREDIT. Line 83 minus the sum of lines 2
through 13 of the Tax Credit Recap Schedule.
91
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TOTAL CREDIT (THE SMALLEST OF LINES 82, 83, 86, 89,
OR 90). Enter amount here and on line 1 of the Tax Credit
Recap Schedule.
Special Instructions for
West Virginia Residents
Regarding the Following States:
 Kentucky
 Maryland
 Ohio
 Pennsylvania
 Virginia
KENTUCKY, MARYLAND, OR OHIO
If your income during 2015 was from wages and/or salaries only,
you may not claim a Schedule E credit. In order to receive a refund
of the erroneously withheld tax, you must le a return with the state
in which taxes were withheld. If you had income from a source other
than wages and/or salaries, you are allowed a credit for income
taxes paid by completing Schedule E. You must maintain a copy of
the other state tax return in your les.
PENNSYLVANIA OR VIRGINIA
If your income during 2015 was from wages and/or salaries only,
you may not claim a Schedule E credit. In order to receive a refund
of the erroneously withheld tax, you must le a return with these
states. If you spent more than 183 days in one of these states
and are considered an actual resident for tax purposes, or, if you
had income from a source other than wages and/or salaries, you
Return to the first page
tax.wv.gov
28 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
are allowed credit for income taxes paid to the Commonwealth
of Pennsylvania or Virginia by completing Schedule E. You must
maintain a copy of the other state tax return in your les.
SPECIAL NOTE: You may be relieved from having another state’s
income tax withheld from your wages. Contact your employer or
the other state’s taxing authority for additional information.
FORM IT-210 INSTRUCTIONS
ForM is on Pages 49 & 50
Who Must Pay the
Underpayment Penalty?
You may be charged a penalty if you did not have enough West
Virginia state income tax withheld from your income or pay enough
estimated tax by any of the due dates. This may be true even if you
are due a refund when you le 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 2015 tax liability; or
2. 100% of your 2014 tax liability (if you led a 2014 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 2014 and meet ALL of the
following conditions:
your 2014 tax return was (or would have been had
you been required to le) 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 2015 is less than $5,000.
2. The total tax shown on your 2015 return minus the tax you
paid through West Virginia withholding is less than $600.
To determine if you meet this exception, complete lines 1
through 5, PART I. If you meet this exception, you do not
have to le Form IT-210.
If you le your tax return and pay any tax due on or before February
1, 2016, 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, 2016 installment.
Special Rules for Farmers
If at least two-thirds of your gross income for 2015 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, 2016).
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
le your return and pay the tax due on or before the rst
day of March, 2016, no penalty is due.
Mark box 10 in PART I and complete PART III or only column (d)
of PART IV to gure your penalty. Be sure to use .02340 instead of
.06312 when calculating line 6 of PART III. When using PART IV, carry
the entire gure shown on line 8 of PART I to column (d), line 1.
Waiver of Penalty
If you are subject to underpayment penalty, all or part of the penalty
will be waived if the West Virginia State Tax Department determines
that:
1. 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 44 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
1
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Enter the amount from line 10 of Form IT-140.
2
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Add the amounts shown on line 13, 14, and line 15 of
Form IT-140.
3
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Subtract line 2 from line 1 and enter the result.
4
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Enter the amount of withholding tax shown on line 11 of
Form IT-140.
5
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Subtract line 4 from line 3 and enter the result. If line 5
is less than $600, you are not subject to the penalty and
need not le form IT-210.
6
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Multiply line 3 by ninety percent (90%) and enter the result.
7
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Enter your tax after credits from your 2014 West Virginia
return. Your tax after credits will be line 10 reduced by
lines 13, 14, and 15 of Form IT-140.
8
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Compare the amounts shown on lines 6 and 7. If line 7
is zero and line 3 is more than $5,000, enter the amount
shown on line 6. Otherwise, enter the smaller of line 6 or
line 7.
Part ii – annualized incoMe Worksheet instructions
1
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TOTAL INCOME. Compute your total income through the
period indicated at the top of each column, including any
adjustments to income includible in your federal adjusted
gross income.
3
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ANNUALIZED INCOME. Multiply the amount on line 1 by
the annualization factors on line 2.
4
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WEST VIRGINIA MODIFICATIONS TO INCOME. Enter
any modications to federal adjusted gross income which
would be allowed on your 2015 West Virginia Personal
Income Tax Return. Be sure to show any negative gures.
5
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WEST VIRGINIA INCOME. Combine lines 3 and 4;
annualized income plus or minus modications.
Return to the first page
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 29
6
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EXEMPTION ALLOWANCE. Multiply the number of
exemptions you are allowed to claim by $2,000; if you
must claim zero exemptions, enter $500 on this line.
7
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ANNUALIZED TAXABLE INCOME. Subtract line 6 from
line 5.
8
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TAX. Compute the tax on the taxable income shown on
line 7. Use the tax tables or rate schedules to calculate your
tax. If you are ling as a nonresident/part-year resident,
multiply the tax gure already calculated by the ratio of your West
Virginia income to your federal income.
9
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CREDITS AGAINST TAX. Show any credits against your
West Virginia tax liability except West Virginia income tax
withheld and estimated tax payments.
10
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TAX AFTER CREDITS. Subtract line 9 from line 8; if line 9
is larger than line 8, enter zero.
COMPLETE LINES 12 THROUGH 19 FOR EACH COLUMN BEFORE
MOVING TO THE NEXT COLUMN.
12
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REQUIRED PAYMENTS. Multiply the amount on line 10
by the factor on line 11.
13
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PREVIOUS REQUIRED INSTALLMENTS. Add the amounts
from line 19 of all previous columns and enter the sum.
14
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ANNUALIZED INSTALLMENT. Subtract line 13 from line
12. If less than zero, enter zero.
15
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Enter one-fourth of line 8, Part 1, of Form IT-210 in each
column.
16
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Enter the amount from line 18 of the previous column of
this worksheet.
17
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Add lines 15 and 16 and enter the total.
18
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Subtract line 14 from line 17. If less than zero, enter zero.
19
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REQUIRED INSTALLMENT. Compare lines 14 and 17 and
enter the smaller gure here and on line 1, PART IV of
Form IT-210.
Part iii – short Method
You may use the short method to gure your penalty only if:
1. You made no estimated tax payments (or your only
payments were West Virginia income tax withheld); or
2. You paid estimated tax and the payments were made in
four equal installments on the due dates.
NOTE: If any of your payments were made earlier than the due date,
you may use the short method to calculate your penalty; however,
using the short method may cause you to pay a higher penalty (if
the payments were only a few days early, the 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 gure to use on line 6 is
.02340 instead of .06312.
Part iv – regular Method
Use the regular method to compute your penalty if you are not
eligible to use the short method.
Section A – Compute Your Underpayment
1
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Enter in columns (a) through (d) the amount of your
required installment for the due date shown in each
column heading. For most taxpayers, this is the amount
shown on line 8 of PART I divided by four. If you used PART II, enter
the amounts from line 19 of the Annualized Income Worksheet in
the appropriate columns.
2
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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, 2015,
for the 2015 tax year; in column (b), enter payments you made
after April 15 and on or before June 15, 2015; in column (c), enter
payments you made after June 15, and on or before September 15,
2015; and in column (d), enter payments you made after September
15, and on or before January 15, 2016.
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 2014 West Virginia tax return that you elected to
apply to your 2015 estimated tax. If you led your return by
the due date (including extensions), treat the overpayment
as a payment made on April 15, 2015.
3. If you le your return and pay the tax due on or before
February 1, 2016, 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, 2016.
3
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Enter any overpayment from the previous column on
line 3.
4
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Add lines 2 and 3 in each column and enter the result on
line 4.
5
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Add lines 7 and 8 from the previous column and enter the
result in each column.
6
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Subtract line 5 from line 4 in each column and enter the
result on line 6. If line 5 is equal to or more than line 4 in
any column, enter zero on line 6 in that column.
7
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Subtract line 4 from line 5 for any column where line 5 is
more than line 4; otherwise, enter zero.
8
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Subtract line 6 from line 1 for any column where line 1 is
more than line 6; otherwise, enter zero. If line 8 is zero for
all payment periods, you do not owe a penalty. However,
if you checked any box in PART I, you must le Form IT-210 with
your return.
9
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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.
Return to the first page
tax.wv.gov
30 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
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 rates are established twice during each calendar year, on
January 1 and July 1. If an underpayment remains unpaid for more
than one rate period, the penalty for that underpayment may be
computed using more than one rate. The annual rate is nine and
one-half percent (9.5%) for 2015 and will require only one rate for
all underpayments.
Use line 10 to compute the number of days the underpayment
remains unpaid. Use line 12 to compute the actual penalty amount
by applying the proper rate to the underpayment for the number
of days it was unpaid.
Each payment must be applied to the oldest outstanding
underpayment. It does not matter if you designate a payment for
a later period. For example, if you have an underpayment for April
15 installment period, the payment you make June 15 will rst
be applied to pay off the April 15 underpayment; any remaining
portion of the payment will be applied to the June 15 installment.
Also, apply the following rules:
1. Show the West Virginia withholding tax attributable to
each installment due date; do not list the withholding
attributable on or after January 1, 2016.
2. Any balance due paid on or before April 15, 2016 with your
personal income tax return is considered a payment and
should be listed on line 2, column (d). For the payment
date, use the date you le your return, or April 15, 2016,
which ever is earlier.
Chart of Total Days Per Rate Period
Rate Period Line 10
(a) 365
(b) 303
(c) 212
(d) 90
For example, if you have an underpayment on line 8, column (a),
you would enter 365 in column (a) of line 10.
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.
10
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Enter in column (a) the total number of days from April
15, 2015 to the date of the rst payment. If no payments
enter 365.
11
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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 one-half
percent (9.5%) for 2015, resulting in a daily rate of .000260.
12
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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):
1. The rst payment was enough to reduce the underpayment
to zero. There are no further computations for column (a):
2. No payments. Only one computation is needed. The penalty
for column (a) is line 8 multiplied by the number of days in
the chart on this page multiplied by line 11.
3. 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, 2016, whichever is earlier.
Enter the total penalty calculation on line 12 and proceed to the
next column.
Columns (b) through (d)
To complete columns (b) through (d), use the same procedures as
for column (a). However, apply only those payments in each column
which have not been used in a previous column.
13
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Add all gures from line 12. Enter the sum on line 13 and
on the appropriate PENALTY DUE line of your personal
income tax return.
SENIOR CITIZENS 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 rst $20,000,
or portion thereof, of the taxable assessed value over the $20,000
Homestead Exemption. Persons who pay the federal alternative
minimum tax are not eligible to claim this credit.
The refundable income tax credit eligibility is restricted to those
who participate in the Homestead Exemption Program through the
County Assessors ofce and meet the following criteria:
1. You must owe and pay a property tax liability on the
homestead exemption eligible home (i.e. the assessed
value of the eligible home must be greater than $20,000
prior to the application of the homestead exemption) and;
2. Your Federal Adjusted Gross Income must meet the low-
income test. FEDERAL ADJUSTED GROSS INCOME means
the income reported on your federal tax return (e.g., Form
1040, 1040A, or 1040EZ).
If you were NOT required to le a federal tax return, complete the
following income worksheet to determine your income for the year.
Do not include social security benets.
Return to the first page
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 31
INCOME WORKSHEET
A. Wages, salaries, tips received A. ___________________________________
B. Interest and dividend income B. ___________________________________
C. Alimony received C. ___________________________________
D. Taxable pensions and annuities D. ___________________________________
E. Unemployment compensation E. ___________________________________
F. Other income (include capital gains, gambling winnings, farm income, etc. F. ___________________________________
G. Add lines A through F G. ___________________________________
H. Adjustments to income (i. e. alimony paid, IRA, etc.) H. ___________________________________
I. Line G minus line H (calculated Federal Adjusted Gross Income) I. ___________________________________
Compare the amount of your Federal Adjusted Gross Income or the calculated Federal Adjusted Gross Income (line I above) to the number
of people in your household listed on the table below to determine if you meet the low-income test. If your income is equal to or less
than the amounts shown below, you may be allowed to claim the credit. Enter the number of people in your household and your income
amount in the spaces indicated on the WV/SCTC-1
# of People in Household 150% of Poverty Guidelines # of People in Household 150% of Poverty Guidelines
1 $17,655 3 $30,135
2 $23,895 4 $36,375
** For each additional Person, add $6,240
If you meet all of the required criteria as listed above, you may claim this refundable credit by completing the West Virginia income tax
return (Form IT-140).
Instructions
If you are entitled to claim the refundable Senior Citizen Tax Credit, you must le the West Virginia tax return to receive your refund.
1. Complete the top half portion of the West Virginia IT-140 (page 5 or 11).
2. Enter the credit amount from your SCTC-1 on lines 13, 17, 19, 21, 23, 26 and 30 of the IT-140 (page 6 or 12).
3. Sign and date your return and enclose Form SCTC-1.
4. Mail to the address for “Refund” shown beneath the signature lines (page 6 or 12).
Return to the first page
0
0
0
0
0
0
0
0
0
tax.wv.gov
32 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.gov
2015 FAMILY TAX CREDIT TABLES
Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly
1 2 3 4
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $11,770 100.0% $0 $15,930 100.0% $0 $20,090 100.0% $0 $24,250 100.0%
$11,770 $12,070 90.0% $15,930 $16,230 90.0% $20,090 $20,390 90.0% $24,250 $24,550 90.0%
$12,070 $12,370 80.0% $16,230 $16,530 80.0% $20,390 $20,690 80.0% $24,550 $24,850 80.0%
$12,370 $12,670 70.0% $16,530 $16,830 70.0% $20,690 $20,990 70.0% $24,850 $25,150 70.0%
$12,670 $12,970 60.0% $16,830 $17,130 60.0% $20,990 $21,290 60.0% $25,150 $25,450 60.0%
$12,970 $13,270 50.0% $17,130 $17,430 50.0% $21,290 $21,590 50.0% $25,450 $25,750 50.0%
$13,270 $13,570 40.0% $17,430 $17,730 40.0% $21,590 $21,890 40.0% $25,750 $26,050 40.0%
$13,570 $13,870 30.0% $17,730 $18,030
30.0% $21,890 $22,190 30.0% $26,050 $26,350 30.0%
$13,870 $14,170 20.0% $18,030 $18,330 20.0% $22,190 $22,490 20.0% $26,350 $26,650 20.0%
$14,170 $14,470 10.0% $18,330 $18,630 10.0% $22,490 $22,790 10.0% $26,650 $26,950 10.0%
$14,470 0.0% $18,630 0.0% $22,790 0.0% $26,950 0.0%
5 6 7 8 or More
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $28,410 100.0% $0 $32,570 100.0% $0 $36,730 100.0% $0 $40,890 100.0%
$28,410 $28,710 90.0% $32,570 $32,870 90.0% $36,730 $37,030 90.0% $40,890 $41,190 90.0%
$28,710 $29,010 80.0% $32,870 $33,170 80.0% $37,030 $37,330 80.0% $41,190 $41,490 80.0%
$29,010 $29,310 70.0% $33,170 $33,470 70.0% $37,330 $37,630 70.0% $41,490 $41,790 70.0%
$29,310 $29,610 60.0% $33,470 $33,770 60.0% $37,630 $37,930 60.0% $41,790 $42,090 60.0%
$29,610 $29,910 50.0% $33,770 $34,070 50.0% $37,930 $38,230 50.0% $42,090 $42,390 50.0%
$29,910 $30,210 40.0% $34,070 $34,370 40.0% $38,230 $38,530 40.0% $42,390 $42,690 40.0%
$30,210 $30,510 30.0% $34,370 $34,670 30.0%
$38,530 $38,830 30.0% $42,690 $42,990 30.0%
$30,510 $30,810 20.0% $34,670 $34,970 20.0% $38,830 $39,130 20.0% $42,990 $43,290 20.0%
$30,810 $31,110 10.0% $34,970 $35,270 10.0% $39,130 $39,430 10.0% $43,290 $43,590 10.0%
$31,110 0.0% $35,270 0.0% $39,430 0.0% $43,590 0.0%
Married Filing Separately
1 2 3 4
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $5,885 100.0% $0 $7,965 100.0% $0 $10,045 100.0% $0 $12,125 100.0%
$5,885 $6,035 90.0% $7,965 $8,115 90.0% $10,045 $10,195 90.0% $12,125 $12,275 90.0%
$6,035 $6,185 80.0% $8,115 $8,265 80.0% $10,195 $10,345 80.0% $12,275 $12,425 80.0%
$6,185 $6,335 70.0% $8,265 $8,415 70.0% $10,345 $10,495 70.0% $12,425 $12,575 70.0%
$6,335 $6,485 60.0% $8,415 $8,565 60.0% $10,495 $10,645 60.0% $12,575 $12,725 60.0%
$6,485 $6,635 50.0% $8,565 $8,715 50.0% $10,645 $10,795 50.0% $12,725 $12,875 50.0%
$6,635 $6,785 40.0% $8,715 $8,865 40.0% $10,765 $10,945 40.0% $12,875 $13,025 40.0%
$6,785 $6,935 30.0% $8,865 $9,015
30.0% $10,945 $11,095 30.0% $13,025 $13,175 30.0%
$6,935 $7,085 20.0% $9,015 $9,165 20.0% $11,095 $11,245 20.0% $13,175 $13,325 20.0%
$7,085 $7,235 10.0% $9,165 $9,315 10.0% $11,245 $11,395 10.0% $13,325 $13,475 10.0%
$7,235 0.0% $9,315 0.0% $11,395 0.0% $13,475 0.0%
5 6 7 8 or More
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Modied Federal
Adjusted Gross
Income
Family
Credit%
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
Greater
Than
Equal To
or
Less Than
$0 $14,205 100.0% $0 $16,285 100.0% $0 $18,365 100.0% $0 $20,445 100.0%
$14,205 $14,355 90.0% $16,285 $16,435 90.0% $18,365 $18,515 90.0% $20,445 $20,595 90.0%
$14,355 $14,505 80.0% $16,435 $16,585 80.0% $18,515 $18,665 80.0% $20,595 $20,745 80.0%
$14,505 $14,655 70.0% $16,585 $16,735 70.0% $18,655 $18,815 70.0% $20,745 $20,895 70.0%
$14,655 $14,805 60.0% $16,735 $16,885 60.0% $18,815 $18,965 60.0% $20,895 $21,045 60.0%
$14,805 $14,955 50.0% $16,885 $17,035 50.0% $18,965 $19,115 50.0% $21,045 $21,195 50.0%
$14,955 $15,105 40.0% $17,035 $17,185 40.0% $19,115 $19,265 40.0% $21,195 $21,345 40.0%
$15,105 $15,255 30.0% $17,185 $17,335 30.0%
$19,265 $19,415 30.0% $21,345 $21,495 30.0%
$15,255 $15,405 20.0% $17,335 $17,485 20.0% $19,415 $19,565 20.0% $21,495 $21,645 20.0%
$15,405 $15,555 10.0% $17,485 $17,635 10.0% $19,565 $19,715 10.0% $21,645 $21,795 10.0%
$15,555 0.0% $17,635 0.0% $19,715 0.0% $21,795 0.0%
Number of Family
Members in
Household
Number of Family
Members in
Household
Return to the first page
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 33
2015 WEST VIRGINIA TAX TABLE
INSTRUCTIONS:
1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140.
2. Find the West Virginia tax corresponding to your income range.
3. Enter the tax amount on line 8 of Form IT-140.
4. If your ling status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 38.
5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column.
6. If your taxable income is over $100,000 refer to the Tax Rate Schedules at the end of the tax tables.
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
If your taxable net
income is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
At
Least
But
Less
Than
Your
WV
Tax is…
25 50 1 5,900 6,000 179 12,000 12,100 382 18,100 18,200 626 24,200 24,300 870
50 75 2 6,000 6,100 182 12,100 12,200 386 18,200 18,300 630 24,300 24,400 874
75 100 3 6,100 6,200 185 12,200 12,300 390 18,300 18,400 634 24,400 24,500 878
100 200 5 6,200 6,300 188 12,300 12,400 394 18,400 18,500 638 24,500 24,600 882
200 300 8 6,300 6,400 191 12,400 12,500 398 18,500 18,600 642 24,600 24,700 886
300 400 11 6,400 6,500 194 12,500 12,600 402 18,600 18,700 646 24,700 24,800 890
400 500 14 6,500 6,600 197 12,600 12,700 406 18,700 18,800 650 24,800 24,900 894
500 600 17 6,600 6,700 200 12,700 12,800 410 18,800 18,900 654 24,900 25,000 898
600 700 20 6,700 6,800 203 12,800 12,900 414 18,900 19,000 658 25,000 25,060 901
700 800 23 6,800 6,900 206 12,900 13,000 418 19,000 19,100 662 25,060 25,120 904
800 900 26 6,900 7,000 209 13,000 13,100 422 19,100 19,200 666 25,120 25,180 907
900 1,000 29 7,000 7,100 212 13,100 13,200 426 19,200 19,300 670 25,180 25,240 909
1,000 1,100 32 7,100 7,200 215 13,200 13,300 430 19,300 19,400 674 25,240 25,300 912
1,100 1,200 35 7,200 7,300 218 13,300 13,400 434 19,400 19,500 678 25,300 25,360 915
1,200 1,300 38 7,300 7,400 221 13,400 13,500 438 19,500 19,600 682 25,360 25,420 918
1,300 1,400 41 7,400 7,500 224 13,500 13,600 442 19,600 19,700 686 25,420 25,480 920
1,400 1,500 44 7,500 7,600 227 13,600 13,700 446 19,700 19,800 690 25,480 25,540 923
1,500 1,600 47 7,600 7,700 230 13,700 13,800 450 19,800 19,900 694 25,540 25,600 926
1,600 1,700 50 7,700 7,800 233 13,800 13,900 454 19,900 20,000 698 25,600 25,660 928
1,700 1,800 53 7,800 7,900 236 13,900 14,000 458 20,000 20,100 702 25,660 25,720 931
1,800 1,900 56 7,900 8,000 239 14,000 14,100 462 20,100 20,200 706 25,720 25,780 934
1,900 2,000 59 8,000 8,100 242 14,100 14,200 466 20,200 20,300 710 25,780 25,840 936
2,000 2,100 62 8,100 8,200 245 14,200 14,300 470 20,300 20,400 714 25,840 25,900 939
2,100 2,200 65 8,200 8,300 248 14,300
14,400 474 20,400 20,500 718 25,900 25,960 942
2,200 2,300 68 8,300 8,400 251 14,400 14,500 478 20,500 20,600 722 25,960 26,020 945
2,300 2,400 71 8,400 8,500 254 14,500 14,600 482 20,600 20,700 726 26,020 26,080 947
2,400 2,500 74 8,500 8,600 257 14,600 14,700 486 20,700 20,800 730 26,080 26,140 950
2,500 2,600 77 8,600 8,700 260 14,700 14,800 490 20,800 20,900 734 26,140 26,200 953
2,600 2,700 80 8,700 8,800 263 14,800 14,900 494 20,900 21,000 738 26,200 26,260 955
2,700 2,800 83 8,800 8,900 266 14,900 15,000 498 21,000 21,100 742 26,260 26,320 958
2,800 2,900 86 8,900 9,000 269 15,000 15,100 502 21,100 21,200 746 26,320 26,380 961
2,900 3,000 89 9,000 9,100 272 15,100 15,200 506 21,200 21,300 750 26,380 26.440 963
3,000 3,100 92 9,100 9,200 275
15,200 15,300 510 21,300 21,400 754 26,440 26,500 966
3,100 3,200 95 9,200 9,300 278 15,300 15,400 514 21,400 21,500 758 26,500 26,560 969
3,200 3,300 98 9,300 9,400 281 15,400 15,500 518 21,500 21,600 762 26,560 26,620 972
3,300 3,400 101 9,400 9,500 284 15,500 15,600 522 21,600 21,700 766 26,620 26,680 974
3,400 3,500 104 9,500 9,600 287 15,600 15,700 526 21,700 21,800 770 26,680 26,740 977
3,500 3,600 107 9,600 9,700 290 15,700 15,800 530 21,800 21,900 774 26,740 26,800 980
3,600 3,700 110 9,700 9,800 293 15,800 15,900 534 21,900 22,000 778 26,800 26,860 982
3,700 3,800 113 9,800 9,900 296 15,900 16,000 538 22,000 22,100 782 26,860 26,920 985
3,800 3,900 116 9,900 10,000 299 16,000 16,100 542 22,100 22,200 786 26,920 26,980 988
3,900 4,000 119 10,000 10,100
302 16,100 16,200 546 22,200 22,300 790 26,980 27,040 990
4,000 4,100 122 10,100 10,200 306 16,200 16,300 550 22,300 22,400 794 27,040 27,100 993
4,100 4,200 125 10,200 10,300 310 16,300 16,400 554 22,400 22,500 798 27,100 27,160 996
4,200 4,300 128 10,300 10,400 314 16,400 16,500 558 22,500 22,600 802 27,160 27,220 999
4,300 4,400 131 10,400 10,500 318 16,500 16,600 562 22,600 22,700 806 27,220 27,280 1,001
4,400 4,500 134 10,500 10,600 322 16,600 16,700 566 22,700 22,800 810 27,280 27,340 1,004
4,500 4,600 137 10,600 10,700 326 16,700 16,800 570 22,800 22,900 814 27,340 27,400 1,007
4,600 4,700 140 10,700 10,800 330 16,800 16,900 574 22,900 23,000 818 27,400 27,460 1,009
4,700 4,800 143 10,800 10,900 334 16,900 17,000 578 23,000 23,100 822 27,460 27,520 1,012
4,800 4,900 146 10,900 11,000 338 17,000 17,100 582 23,100 23,200 826 27,520 27,580 1,015
4,900 5,000 149 11,000 11,100 342 17,100 17,200 586 23,200 23,300 830 27,580 27,640 1,017
5,000 5,100 152 11,100 11,200 346 17,200 17,300 590 23,300 23,400 834 27,640 27,700 1,020
5,100 5,200 155 11,200 11,300 350 17,300 17,400 594 23,400 23,500 838 27,700 27,760 1,023
5,200 5,300 158 11,300 11,400 354 17,400 17,500 598 23,500 23,600 842 27,760 27,820 1,026
5,300 5,400 161 11,400 11,500 358 17,500 17,600 602 23,600 23,700 846 27,820 27,880 1,028
5,400 5,500 164 11,500 11,600 362 17,600 17,700 606 23,700 23,800 850 27,880 27,940 1,031
5,500 5,600 167 11,600 11,700 366 17,700 17,800 610 23,800 23,900 854 27,940 28,000 1,034
5,600 5,700 170 11,700 11,800 370 17,800 17,900 614 23,900 24,000 858 28,000 28,060 1,036
5,700 5,800 173 11,800 11,900 374 17,900 18,000 618 24,000 24,100 862 28,060 28,120 1,039
5,800 5,900 176 11,900 12,000 378 18,000 18,100 622 24,100 24,200 866 28,120 28,180 1,042
Continued on the next page. . .
Return to the first page
tax.wv.gov
34 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.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. . .
2015 WEST VIRGINIA TAX TABLE
Return to the first page
tax.wv.gov
www.wvtax.gov 2015 Personal Income Tax Information and Instruction — 35
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. . .
2015 WEST VIRGINIA TAX TABLE
Return to the first page
tax.wv.gov
36 — 2015 West Virginia Personal Income Tax Information and Instructions www.wvtax.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