IT-140
REV 8-17 F West Virginia Personal Income Tax Return 2017
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 4/17/18 if you wish to stop the
original debit (amended return only)
Net Operating
Loss
Nonresident Special
Nonresident/ Part-Year
Resident

injured spouse
(See instructions on Page 15)
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)

First name Last name Social Security Number 
d. Additional exemption if surviving spouse (see page 20) Enter total number of dependents
Enter decedents SSN: ___________________________________________
(c)
(d)
e. Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e)
1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-1.................. 1 .00
 2 .00
 3 .00
4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)................................................................. 4 .00
5. Low-Income Earned Income Exclusion (see worksheet on page 24)................................................................... 5 .00
________ x $2,000 ................................................... 6 .00
7. West Virginia Taxable Income (line 4, minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ....................... 7 .00

Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule............................... 8 .00
9. Family Tax Credit if applicable (see required schedule FTC-1)............................................................................. 9 .00
10. Total Taxes Due (line 8 minus line 9)......................................................... 10 .00
TAX DEPT USE ONLY

PLAN
CORR SCTC NRSR HEPTC
*p40201701F*
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
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worksheet
worksheet
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
(NONRESIDENT 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............................................................................................................................................. 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
 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 .00
23. If line 21 is greater than line 10, subtract line 10 from line 21. This is your income tax overpayment.................................................. 23 .00

this amount is less than line 23, skip to line 26 CHECK IF NO USE TAX DUE...................................................... 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 2018 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 .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.......................................................

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 17, 2018.
Payment by credit card – Payments may be made using your Visa® Card, Discover® Card, American Express®
Card or MasterCard®. Visit tax.wv.gov.
*p40201702F*
Return to the first page
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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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click to sign
signature
click to edit
*p40201703A*
IT-140W
REV. 8-17 F West Virginia Withholding Tax Schedule 17
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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*p40201703a*
IT-140W
REV. 8-17 F West Virginia Withholding Tax Schedule 17
Do NOT send W-2’s, 1099’s, K-1’s and/or WV/NRW-2’s with your return.
Enter WV withholding information below.
THIS FORM MUST BE FILED EVEN IF YOU HAVE NO INCOME OR WITHHOLDING.
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
1
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
2
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
3
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
4
A – Employer or Payer Information B – Employee or Taxpayer Information C – WV Tax Withheld
.00
Employer ID or Payer ID from W-2, 1099, K-1, and/or WV/NRW-2 Name
WV WITHHOLDING
Check the appropriate box
Employer or Payer Name Social Security Number
W-2 1099 K-1 WV/NRW-2
Address
.00
Enter State Abbreviation
(from Box #15 on W-2 or Box #13 on 1099R)
City, State, ZIP
Income Subject to WV WITHHOLDING
Enter WV withholding Only
Total WV tax withheld from column C above.................................................... .00
If you have WV withholding on multiple pages, add the totals together and
enter the GRAND total on line 11, Form IT-140.
Return to the first page
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SCHEDULE
M
(Form IT-140) F Modications to Adjusted Gross Income 17
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
 
©
Savings Plan NOT used for payment of qualifying expenses............................................ 37 .00
 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
 

see instructions on page 23........................................................................................................... 40 .00 .00
 
West Virginia Public Employees’ Retirement System .................................................................... 41 .00 .00
 
(Title 4 USC §111)........................................................................................................................... 42 .00 .00
Combined amounts of Lines 41 and 42 must not exceed $2,000.

43 .00 .00

.................
44 .00 .00

s
and discharge papers...................................................................................................................... 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 .00 .00
 49 .00 .00
50. Check one: Long-Term Care Insurance IRC 1341 Repayments..................................... 50 .00 .00
51. West Virginia “EZ PASS” deduction................................................................................................... 51 .00 .00
EZ Pass Transponder #...........................................
52.
Senior citizen or disability deduction
(see instructions on page 23-24)
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) 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)..............................................................
53 .00 .00
54. Add lines 39 through 53 for each column ....................................................................................... 54 .00 .00
 
Form IT-140 .................................................................................................................................... 55 .00
*p40201704F*
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Form IT-140
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RECAP
(Form IT-140) F Tax Credit Recap Schedule 17
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 tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule E
credit(s) or the Neighborhood Investment Program Credit you are no 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. Conceal Carry Gun Permit Credit................................................................... CCGP-1 14 .00
15. TOTAL CREDITS — add lines 1 through 14. Enter on Form IT-140, line 15............................................ 15 .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.
*p40201705F*
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Form IT-140
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SCHEDULE
F
(Form IT-140) F
Statement of Claimant to Refund Due Deceased Taxpayer
(Attach completed schedule to decedent's return)
17
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
NAME OF
DECEDENT
NAME OF
CLAIMANT
DATE OF
DEATH
SOCIAL
SECURITY

SOCIAL SECURITY


(permanent residence or
domicile at date of death)

CITY STATE
ZIP

CITY STATE
ZIP

I am ling this statement as (check only one box):
ATTACH A LIST TO THIS
SCHEDULE CONTAINING THE
NAME AND ADDRESS OF THE
SURVIVING SPOUSE AND
CHILDREN OF THE DECEDENT.
A.
Surviving wife or husband, claiming a refund based on a joint return

Administrator or executor. Attach a court certicate showing your appointment.
C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach
a copy of the death certicate or proof of death*
TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED
YES NO
1. Did the decedent leave a will?...........................................................................................................................................................................
2(a). Has an administrator or executor been appointed for the estate of the decedent?...........................................................................................
2(b) If "NO" will one be appointed?...........................................................................................................................................................................
If 2(a) or 2(b) is checked "YES", do not le this form. The administrator or executor should le for the refund.
3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent was
domiciled or maintained a permanent residence?............................................................................................................................................
If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or executor or
other evidence showing that you are authorized under state law to receive payment.
SIGNATURE AND VERIFICATION
I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have
examined this claim and to the best of my knowledge and belief, it is true, correct and complete.
Signature of claimant _____________________________________________________ Date _______________________________
*May be the original of an authentic copy of a telegram or letter from the Department of Defense notifying the next of kin of death while
in active service, or a death certicate issued by the appropriate ofcer of the Department of Defense.
*P40201715F*
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SCHEDULE
UT
(Form IT-140) F West Virginia Purchasers Use Tax Schedule 17
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 40.
Part I State Use Tax Calculation
1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $
2. West Virginia Use Tax Rate............................................................................................................................ 2 .06
3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)........ 3 $
Part II Municipal Use Tax Calculation
City/Town Name*
Purchases Subject to
Municipal Use Tax
Tax Rate
Municipal Tax Due
(Purchases multiplied by rate)
4a 4b $ 4c 4d $
5a 5b $ 5c 5d $
6a 6b $ 6c 6d $
7a 7b $ 7c 7d $
 $
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 $
*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.
*p40201706F*
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–40–
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
2017 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 name of the municipality.
Line 4b – 7b – Enter total purchases subject to the use tax.
Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of
municipalities and rates.
Line 4d – 7d – Multiply total purchases by the tax rate and enter total.
Line 8Add lines 4d through 7d 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.
Return to the first page
SCHEDULE
A
(Form IT-140) F
Nonresidents/Part-Year Residents
Schedule of Income 17
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



All deductions from Form 1040
or 1040A not itemized on lines
70-75 should be totaled and
entered on line 76.








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 .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
 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
*p40201707F*
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SCHEDULE
A
(Form IT-140) F 17
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
PART III: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES
ELIGIBILITY: Complete this section ONLY if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia AND:
West Virginia source income was from wages and salaries.
West Virginia income tax was withheld from such wages and salaries by your employer(s).
If you were a domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West
Virginia and must le Form IT-140 as a resident of West Virginia.
NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part
III. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income
from West Virginia sources.
I declare that I was not a resident of West Virginia at any time during 2017, I was a resident of the state shown, my only income from
sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of
residence.
YOUR STATE OF RESIDENCE (Check one):
1.
Commonwealth of Kentucky 4. Commonwealth of Pennsylvania Number of days spent in West Virginia __________________
2.
State of Maryland 5. Commonwealth of Virginia Number of days spent in West Virginia __________________
3.
State of Ohio
(A)
Primary Taxpayer's Social
Security Number
(B)
Spouse's Social Security
Number
10. Enter your total West Virginia Income from wages and salaries in the
appropriate column..........................................................................................
10 .00 .00
11. Enter total amount of West Virginia Income Tax withheld from your wages
and salaries paid by your employer in 2017.................................................... 11 .00 .00
12. Line 11, column A plus line 11 column B. Report this amount on line 11 of Form IT-140...................................... 12 .00
*p40201708F*
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SCHEDULES
H & E
(Form IT-140) F
Certication for Permanent and Total Disability
and Credit for Income Tax Paid to Another State 17
PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
SCHEDULE H
CERTIFICATION OF PERMANENT AND TOTAL DISABILITY
TAXPAYERS WHO ARE DISABLED DURING 2017 REGARDLESS OF AGE


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







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



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 2017 _________________ 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 14 of the Tax Credit Recap Schedule)................... 90 .00
91. Total Credit (SMALLEST of lines 82, 83, 86, 89, or 90) enter here and on line 1 of the Tax Credit Recap Schedule.......... 91 .00
A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURN IN YOUR
FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP, LIMITED LIABILITY
COMPANY OR S-CORPORATIONS. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR ANY OTHER POLITICAL
SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.
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PRIMARY LAST NAME
SHOWN ON FORM
IT-140
SOCIAL
SECURITY
NUMBER
AMENDED RETURN INFORMATION
If you are using this form to le an amended return, provide an explanation of the changes made in the space
below. Enclose all supporting forms and schedules for items changed. If you were required to le an amended
federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social
security number on any enclosures.
REQUEST FOR WAIVER OF ESTIMATED PENALTY
If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that:
1. The penalty was caused by reason of casualty or disaster;
2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.
To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please
sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request
for waiver was not approved.
SCHEDULE
DP
(Form IT-140) Schedule of Additional Dependents 17
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: tax.wv.gov.
First Name Last Name Social Security Number Date of Birth (MM DD YYYY)
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SCHEDULE
HEPTC-1
(Form IT-140) F Homestead Excess Property Tax Credit 2017
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 enclosed with Form IT-140, the credit will be disallowed.
Part I
Determine if your income falls within the nancial guidelines needed to take this credit.
Check here if you were required to pay Federal Alternative Minimum Tax.
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 $36,180 or less.
If there are 2 people living in your home, your federal adjusted gross income must be $48,720 or less.
If there are 3 people living in your home, your federal adjusted gross income must be $61,260 or less.
If there are 4 people living in your home, your federal adjusted gross income must be $73,800 or less.
**For each additional person add $12,540.
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 $36,180 or less.
If there are 2 people living in your home, your income must be $48,720 or less.
If there are 3 people living in your home, your income must be $61,260 or less.
If there are 4 people living in your home, your income must be $73,800 or less.
**For each additional person add $12,540.
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 2017.................. 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 2017 in the form of earnings replacement insurance (Workers’ Compensation
Benets)...................................................................................................................................................... c .00
d. Enter the amount of Social Security benets, including SSI and SSDI, received that are NOT included
in your Federal Adjusted Gross Income...................................................................................................... d .00
5. Add amounts on lines 4a, 4b, 4c, and 4d........................................................................................................ 5 .00
6. Total Gross Income: Add amount entered on line 4 and line 5........................................................................ 6 .00
7. Multiply amount on line 6 by 4% (0.04)........................................................................................................... 7 .00
8. Is the amount on line 3 greater than the amount on line 7?
Yes. Continue to line 9 below
No. Stop — you are not eligible for this tax credit
9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000 whichever is lower
and enter on line 14 of IT-140.......................................................................................................................... 9
.00
*p40201709F*
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SCHEDULE
FTC-1
(Form IT-140) F Family Tax Credit Schedule FTC-1 2017
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 enclosed with Form IT-140, the credit will be disallowed.
1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00
2. Increasing West Virginia 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 from Form IT-140, sum of boxes a, b, and c (This is your Family
Size for the Family Tax Credit)............................................................................................................................. 5
6. Enter the Family Tax Credit Percentage for your family size AND Modied Federal Adjusted Gross Income
level from the tables on page 32.
If the exemptions on line 5 are greater than 8, use the table for a family size of 8....................................
6
7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00
8. Multiply the amount on line 7 by the percentage shown on line 6
This is your Family Tax Credit. Enter this amount on line 9 of Form IT-140................................................ 8 .00
*p40201710F*
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20 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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seled.Ifyousentus information
and receive a second statement of account, it may be a timing
issue.Pleaseallowsucienttimeformailingandprocessingofthe
additionalinformationbeforeyoucontactusagain.
form It-140 InstructIons


Tax return is April 17, 2018, unless you have a valid extension
    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.

Print your social security number as it appears on your social
securitycard.

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.

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.

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.

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.

Enteracheckmarkinthisboxifyouarelingasanon-residentor
part-yearresident(Seepage15).

If ling an injured spouse claim (Form WV-8379), enter a check
markintheInjuredSpouseBox(Seepage19).

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.

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.






    Enter your
federaladjustedgrossincomeasshownonFederalForm
1040,1040AorForm1040EZ.
ADDITIONS TO INCOME. Enter the total additions
shownonline38ofScheduleM(page9).Seepage22for
additionalinformation.
   Enter the total
subtractionsfromincomeshownonline55ofScheduleM
(page9).Seepage2foradditionalinformation.

Entertheresultofline1plusline2minusline3.
    To
determineifyouqualify for this exclusion,completethe
worksheetonpage24andenterthequalifyingexclusion
onthisline.
 Enter the number of exemptions shown
in box e above (under “Exemptions”) and multiply that
numberby$2,000.Ifyouclaimedzeroexemptions,enter
$500onthisline.
    Line 4
minuslines5and6andentertheresultonthisline.Ifless
thanzero,enterzero.
    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$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.
Return to the first page
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 21
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submiedwithFormIT-140toclaimthiscredit.
TOTAL TAXES DUE.Line8minusline9.
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submied.If
withholdingsisfromsaleofrealestate,pleasechecktheboxonline
11andencloseScheduleDfromyourfederalreturn.
ESTIMATED TAX PAYMENTS. Enter the total amount
ofestimatedtaxpaymentspaidbyyou(andyourspouse)
fortaxableyear2017.Includeany2016overpaymentyou
carriedforwardto2017 and any payment made with yourWest
VirginiaApplicationforExtensionofTimetoFile(ScheduleL).
SENIOR CITIzEN TAX CREDIT.CompleteSchedule
SCTCandenteramountofcreditfromline2,partIIifyou
areeligibleforthecredit.
HOMESTEAD EXCESS PROPERTY TAX
CREDIT. Enter the amount of line 9 from Schedule
HEPTC-1(page45).
CREDITS FROM TAX CREDIT RECAP SCHEDULE.
Enter Total Credits shown on line 15 of the Tax Credit
RecapSchedulefoundonpage10.
AMOUNT PAID WITH ORIGINAL RETURN.
Entertheamount,ifany,paidonyouroriginalreturn.
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.
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).
TOTAL PAYMENTS AND CREDITS.Line17minus
line18.
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.
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.
BALANCE OF INCOME TAX DUE.Subtractline21
fromline10.Ifline21isgreaterthanline10,skiptoline23.
INCOME TAX OVERPAYMENT. Subtract line 10
fromline21.Thisisyourincometaxoverpayment.
WEST VIRGINIA USE TAX DUE. Individual
purchaser’s use tax is due on the purchase of goods or
serviceswhenSalesTaxhasnotbeenpaid.UseSchedule
UTonpage39tocalculatethistaxifapplicable.
TOTAL BALANCE OF TAX DUE. Subtract line 23
fromline24andaddline22.
TOTAL OVERPAYMENT. Subtract line 24 from line
23.
AMOUNT TO BE CREDITED TO YOUR 2017
ESTIMATED TAX ACCOUNT.Entertheamount(all
orpart)ofyouroverpaymentyouwishtohavecreditedto
your2017estimatedtaxaccount.
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 hp://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.
DEDUCTIONS FROM OVERPAYMENT. Add lines
27 and 28. This amount will be subtracted from your
overpaymenttodetermineyourrefund.
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.
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“2017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.
Return to the first page
22 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
form It-140W InstructIons

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

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2017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.      
   
Seeexampleonpage24.
TheSenior Citizen Deductioncanbeclaimedbytaxpayerswho
were at least age 65 on December 31, 2017. 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 Deductioncanbeclaimedbytaxpayersunderage
65whohavebeenmedically certiedasunabletoengageinany
substantialgainfulactivityduetophysicalormentalimpairment.
If2017istherstyearofamedicallycertieddisability,youMUST
enclose a 2017 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submied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.


INTEREST OR DIVIDEND INCOME ON
  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.

.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.
INTEREST ON MONEY BORROWED TO

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.
    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.

    
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).


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.
Addlines32through37.Enter
theresulthereandonline2ofFormIT-140.


Return to the first page
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 23
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.
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.
ANY WEST VIRGINIA STATE OR LOCAL POLICE,
DEPUTY SHERIFFS’ OR FIREMEN’S RETIREMENT.
Enterthetaxableamountofretirementincomereportedonyour
federalreturn whichwasreceivedfromanyWestVirginiastate orlocal
police,deputysheris’orremen’sretirementsystem,regardlessofyour
age.Thisisthetaxableamountofretirementincomereceivedfromthese
sourcesincludinganysurvivorshipannuities.Subtractionsforretirement
received from West Virginia Public Employee's Retirement System is
limitedto$2,000andmustbeclaimedonline41.1099-R information must
be reported on IT-140W.
WEST VIRGINIA TEACHERS’ RETIREMENT
AND WEST VIRGINIA PUBLIC EMPLOYEES’
RETIREMENT. Regardless of age, enter the taxable
amount of retirement income (not to exceed $2,000) reported on
your federal return received from The West Virginia Teachers’
Retirement System and/or The West Virginia Public Employees’
Retirement System. Do not enter more than $2,000. 1099-R
information must be reported on IT-140W.
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.1099-R
information must be reported on IT-140W.
CombinedamountsofLines41and42mustnotexceed$2,000.
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. 1099-R information must be reported on IT-
140W.
ACTIVE DUTY MILITARY PAY. Military income
receivedwhileyouwereamemberoftheNationalGuard
orArmed Forces Reservescalledto duty pursuantto an
ExecutiveOrderofthePresidentoftheUnitedStatesisnottaxable
on the West Virginia return. Military orders must be included
with your return and W-2 information must be reported on IT-
140W.
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.W-2 information must be reported on IT-
140W.
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.
CONTRIBUTIONS TO THE WEST VIRGINIA
PREPAID TUITION TRUST/WEST VIRGINIA
SAVINGS PLAN TRUST. Enter any payments paid
to the prepaid tuition trust fund/savings plan trust, but only to
the extent the payments have not been previously allowed as a
deduction when arriving at your federal adjusted gross income.
Year-endcontributionstatementmustbesubmiedtosupportthis
deduction.
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.
Information from United States Railroad Retirement Board 1099-
RRB must be entered on IT-140W.
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.
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.
Entertheamountoflong-termcareinsurancepremiums
ormoneypaidbackundertheIRSunderIRC1341.Mark
theappropriatebox. Supporting documentation mustbe
provided.
WEST VIRGINIA E-ZPASS” DEDUCTION.
Enter the amount, not less than $25 and not to exceed
$1,200, of any payment for amounts expended for tolls
paid electronically through use of the West Virginia Parkways
Authority’s E-ZPass 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carryforward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. Please
notethatthetranspondernumberisrequiredtobeenteredinthe
designatedboxonScheduleM,line51.
SENIOR CITIZEN OR DISABILITY
DEDUCTION. Taxpayers MUST be at least age 65
OR certied as permanently and totally disabled during
2017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2017istherstyearofamedicallycertied
disability,youMUSTenclosea2017WestVirginiaScheduleHora
copyofFederalScheduleRandenter2017astheyearthedisability
beganinthespaceprovided.IFthedisabilitydeductionhasbeen
claimed in prior yearsAND documentation has been submied
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
Return to the first page
24 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
thismodication.Seeline53instructionsformoreinformation.
Enterallincome(foreachspouse,ifjointreturn)thathas
notbeenreportedonlines39through51ofScheduleM.
$8,000 is the maximum modication allowed for each
seniorcitizenordisabledtaxpayer.
Addlines39through43foreachspouseandenteronthis
line.
Subtractline52(c)fromline52(b)foreachspouse.Ifline
52(c)islargerthanline52(b),enterzeroonline52(d).
Comparetheamountsshownonlines52(a)and52(d)for
eachspouse.Enterthesmallerofthesetwoamountsonline52for
thatspouse.Forexample,ifonespouseonlyhas$4,000inincome,
thenthemaximumdeductionforthatspouseis$4,000.
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.
Add lines 39 through 53 for each column and enter the
resultshere.
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 2017.
John Mary
West Virginia Police Retirement 7,000 0
IRA Distributions 4,000 1,000
Wages and Salaries 0 10,000
Interest (jointly held) 1,500 1,500
US Savings Bond Interest
500 500
Total Income 13,000 13,000
Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is
split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income.
1. Mr. Doe’s total income is 13,000. However, he reported his police pension on line 40 and his share of their joint savings bond interest on line 39
of Schedule M. Therefore, he reports $5,500 on line 52(a) of Schedule M ($13,000 minus $7,000 minus $500).
2. Mrs. Doe’s total income is also $13,000. She enters $12,500 on line 52(a) of Schedule M ($13,000 less her share of their jointly-held savings
bond interest reported [$500] on line 39).
3. Mr. Doe enters $7,500 on line 52(c) of Schedule M ($500 from line 39 plus $7,000 from line 40). He then subtracts line 52(c) from line 52(b) and
enters the result ($500) on line 52(d).
4. Mrs. Doe enters the $500 from line 39 on line 52(c). She then subtracts line 52(c) from line 52(b) and enters the result ($7,500) on line 52(d).
5. Mr. and Mrs. Doe are each allowed the smaller of the amounts shown on line 52(a) and 52(d) as their senior citizen deduction. Therefore, Mr.
Doe enters $500 on line 52 and Mrs. Doe enters $7,500 on line 52.
John Mary
52(a) 5,500 12,500
52(b) 8,000 8,000
52(c) 7,500 500
52(d) 500 7,500
WEST VIRGINIa lOW-INCOmE EaRNED INCOmE ExClUSION WORKShEET
INSTRUCTIONS
You may be eligible to claim the low-income exclusion if you received earned income (see denition) during the taxable year and:
1. Your ling status is single, married ling jointly, head of household or widow(er) with a dependent child and your federal adjusted gross
income is $10,000 or less; or
2. Your ling status is married ling separately and your federal adjusted gross income is $5,000 or less.
This exclusion may be taken even if you are claimed as a dependent on someone else’s return.
EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from
self-employment reported on the federal Schedule C.
EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is
not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a
penal institution.
WORKShEET
A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140.......................................................... A .00
STOP
If Line A is greater than $10,000 ($5,000 if married ling separate returns), you
are not eligible for the exclusion. STOP HERE
B. List the source and amount of your earned income. Enter the total amount on Line B
______________________________________________________________________________________
______________________________________________________________________________________ B .00
C. Maximum exclusion. Enter $5,000 if your ling status is married ling separately; otherwise enter $10,000 C .00
D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140... D .00
schedule a InstructIons
Form is on Pages 41 & 42
RESIDENTS OF KENTUCKY, MARYLAND, OHIO,
PENNSYLVANIA AND VIRGINIA–Ifyouronlysourceof
incomeisfromwagesandsalariesandyoudidnothaveaplace
ofdomicileinWestVirginiathatexceeded183days,youwillonly
needtocompletepartIIIofScheduleA.Note:RESIDENTSOF
PENNSYLVANIAANDVIRGINIAIfyouwereadomiciliary
resident of Pennsylvania or Virginia and spent more than 183
daysinWestVirginia,youarealsoconsideredaresidentofWest
Return to the first page
Form IT-140
0
10000
Form IT-140
0
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 25
VirginiaandmustleFormIT-140asaresidentofWestVirginia.
WAGES SALARIES, AND TIPS
Column A – Enter total wages, salaries, tips and other
employeecompensationreportedonyourfederalincome
taxreturn.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
ColumnC–EntertheamountreceivedfromWestVirginiasource(s)
whileyouwereanonresidentofWestVirginia.
INTEREST AND DIVIDEND INCOME
Column A – Enter total interest and dividend income
reportedonyourfederalincometaxreturn.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
Column C – Enter the amount received from a business, trade,
profession or occupation carried on in West Virginia while you
wereanonresidentofWestVirginia.
REFUNDS OF STATE AND LOCAL INCOME
TAXES
ColumnA–Entertotaltaxablestateandlocalincometax
refundsreportedonyourfederalincometaxreturn.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
ColumnC–Donotenteranyrefundsreceivedduringtheperiod
youwereanonresidentofWestVirginia.
ALIMONY RECEIVED
ColumnA–Entertotal alimony receivedasreportedon
yourfederalincometaxreturn.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
ColumnC–Donotenteranyalimonyreceivedwhileyouwerea
nonresidentofWestVirginia.
BUSINESS INCOME (include business prot or loss
and income from rents, royalties, partnerships, estates,
trusts,andScorporations)
Column A – Enter the total amount of ALL business income
reportedonyourfederalincometaxreturn.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
ColumnC–EnteranyamountderivedfromWestVirginiasource(s)
whileyouwereanonresidentofWestVirginia.
Business Conducted in
West Virginia
Abusiness,trade,profession,oroccupation(notincludingpersonal
services as an employee) is considered to be conducted in West
Virginiaifyoumaintain,operate,oroccupydeskspace,anoce,
ashop,astore,awarehouse,afactory,anagencyorotherplace
whereyouraairsareregularlyconductedinWestVirginiaifitis
transactedherewithafairmeasureofpermanencyandcontinuity.
Business Conducted
Within and Without
West Virginia
If,whileanonresident,abusiness,tradeorprofessionisconducted
withinandwithoutWestVirginiaandyouraccountsclearlyreect
incomefromWestVirginiaoperations,enterthenetprotorloss
frombusinessconductedwithinWestVirginiaonline61,Column
C.
Rent & Royalty Income
Asanonresident,enterinColumnCanyrentsandroyaltiesfrom:
• RealpropertylocatedinWestVirginia,whetherornotthe
propertyisusedinconnectionwithabusiness;
• Tangible personal property not used in business if such
propertyislocatedinWestVirginia;and
• Tangible and intangible personal property used in or
connectedwithabusiness,trade,profession,oroccupation
conductedinWestVirginia.
If a business is conducted both within West Virginia and from
sourcesoutsideWestVirginia,aach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).
CAPITAL GAINS OR LOSSES
ColumnA–Enterthetotalamountofcapitalgainorloss
fromthesaleorexchangeofproperty,includingsecurities
reportedonyourfederalreturn.
ColumnB–Enteranycapitalgainorlosswhichoccurredduring
yourperiodofWestVirginiaresidency.
ColumnC–Computetheamount to be reported as capitalgain
or loss from West Virginia sources in accordance with federal
provisionsfordeterminingcapitalgainsorlossesanddeductions
forcapitallosscarryoverfromWestVirginiasourcestotheextent
included in computing your federal adjusted gross income and
enterinthiscolumn.
Capital transactions from West Virginia sources include capital
gains or losses derived from real or tangible property located
withinWestVirginiawhetherornotthepropertyisconnectedwith
abusinessortradeandcapitalgainsorlossesfromstocks,bonds,
andotherintangiblepersonalpropertyusedinorconnectedwith
a business, trade, profession, or occupation carried on in West
Virginia.Alsoincludeyourshareofanycapitalgainorlossderived
fromWest Virginiasourcesfroma partnership of whichyouare
amember,fromanestateortrustofwhichyouareabeneciary
orfromanelectingWestVirginiaScorporationofwhichyouare
ashareholder.Anycapitalgainsorlossesfrombusinessproperty
(otherthanrealproperty)ofabusinessconductedbothinandout
of West Virginia must be allocated for West Virginia purposes.
Return to the first page
26 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
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.
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.
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.
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.
UNEMPLOYMENT COMPENSATION
Column A – Enter the total amount reported on your
federalreturn.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
ColumnC–Enter the amountreceivedwhilea nonresident, but
derivedorresultingfromemploymentinWestVirginia.
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.
OTHER INCOME
ColumnA – Enter thetotal of otherincome reported on
your federal return. Identify each source in the space
provided.Encloseadditionalstatementsifnecessary.
ColumnB–EntertheamountreceivedduringyourperiodofWest
Virginiaresidency.
Column C – Enter the amount derived from or connected with
WestVirginiasourcesandreceivedwhileyouwereanonresident
ofWestVirginia.
NOTE:Ifyouhavespecialaccrualincome,itshouldbeincluded
inColumnsAandBofthisline.Seepage16formoreinformation
regardingspecialaccruals.
TOTAL INCOME Add lines 56 through 68 of each
columnandentertheresultonthisline.
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
aributabletotheperiodofWestVirginiaresidency.
TOTAL ADJUSTMENTS. Enter the total of all
adjustmentsfromlines70through76foreachcolumn.
ADJUSTED GROSS INCOME.Subtractline77from
line69ineachcolumnandentertheresultonthisline.
WEST VIRGINIA INCOME. Add Column B and
ColumnCofline78andenterthetotalhere.
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.
TOTAL WEST VIRGINIA INCOME. Add the
amountsshownonlines79and80andenterthetotalhere
and on line 2 of the Nonresident/Part-Year Resident Tax
CalculationworksheetonthepageaftertheScheduleA.
SCHEDULE A, PARTS I – III
PartI:Nonresident/Part-YearResidentTaxCalculation–Complete
lines1-4andenterresultonIT-140,line8.
Part II: Nonresident/Part-Year Resident Tax Calculation for Net
OperatingLoss–Completelines5-9inadditiontoPartIIFyouare
claimingaNetOperatingLoss.
Part III: Special Nonresident Income for Residents of Reciprocal
States–CompletePartIIIonlyifyouwerearesidentofKentucky,
Maryland,Ohio,Pennsylvania,orVirginia.
Return to the first page
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 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 taxpayer’s
WestVirginiaincomesubject to taxation in another state
bythetotalamountofthetaxpayer’sWestVirginiaincome.
• ThecreditcannotreducetheWestVirginiataxduetoan
amountlessthanwhatwouldhavebeendueiftheincome
subjecttotaxationbytheotherstatewasexcludedfromthe
taxpayer’sWestVirginiaincome.
A separate Schedule E must be completed and aached 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permied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 Massachuses
Georgia NewYork Michigan
Hawaii NorthCarolina NorthDakota
***NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE
ANY TIME***
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.
EntertheWestVirginiatotalincometaxshownonline10
ofFormIT-140.
Enterthenetincomefromthestatethatisincludedinyour
WestVirginiatotalincome.
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.
LIMITATION OF CREDIT.Multiplyline83byline84
anddividetheresultbyline85.
ALTERNATIVE WEST VIRGINIA TAXABLE
INCOME.Residents—Subtractline84fromline7,Form
IT-140.Part-yearresidents—Subtractline84fromline85.
ALTERNATIVE WEST VIRGINIA INCOME
TAX.ApplytheTaxRateScheduletotheamountshown
online87.
LIMITATION OF CREDIT.Subtractline88fromline
83.
MAXIMUM CREDIT.Line83minusthesumoflines2
through14oftheTaxCreditRecapSchedule.
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 2017 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2017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
Return to the first page
28 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
areconsideredanactualresidentfortaxpurposes,or,ifyouhad
income from a source other than wagesand/or salaries, you are
allowed credit for income taxes paid to the Commonwealth of
Pennsylvania or Virginia by completing Schedule E. You must
maintainacopyoftheotherstatetaxreturninyourles.
SPECIALNOTE:Youmayberelievedfromhavinganotherstate’s
incometaxwithheldfromyourwages.Contactyouremployeror
theotherstate’staxingauthorityforadditionalinformation.
form It-210 InstructIons




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2017taxliability;or
2. 100%ofyour2016taxliability(ifyouleda2016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 2016 and meet ALL of the
followingconditions:
• your 2016 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2017islessthan$5,000.
2. Thetotaltaxshownonyour2017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,2017,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,2017installment.

If at least two-thirds of your gross income for 2017 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,2017).
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,2017,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.

Entertheamountfromline10ofFormIT-140.
Addtheamountsshownonline13,14,andline15ofForm
IT-140.
Subtractline2fromline1andentertheresult.
Entertheamountofwithholdingtaxshownonline11of
FormIT-140.
Subtractline4fromline3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.
Multiplyline3byninetypercent(90%)andentertheresult.
Enteryourtaxaftercreditsfromyour2016WestVirginia
return. Your tax after credits will be line 10 reduced by
lines13,14,and15ofFormIT-140.
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.


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.
  Multiply the amount on
line1bytheannualizationfactorsonline2.
   
INCOME. Enter any modications to federal adjusted
grossincomewhichwouldbeallowedonyour2017West
VirginiaPersonalIncomeTaxReturn.Besuretoshowanynegative
gures.
Return to the first page
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 29
Combinelines3and4;
annualizedincomeplusorminusmodications.
Multiplythenumberof
exemptionsyouareallowedtoclaimby$2,000;ifyoumust
claimzeroexemptions,enter$500onthisline.
.Subtractline6
fromline5.
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.
Showanycreditsagainst
your West Virginia tax liability except West Virginia
incometaxwithheldandestimatedtaxpayments.
Subtractline9fromline8;if
line9islargerthanline8,enterzero.
    

Multiplytheamountonline
10bythefactoronline11.
   Add
theamountsfromline19ofallpreviouscolumnsandenter
thesum.
  Subtract line 13
fromline12.Iflessthanzero,enterzero.
Enterone-fourthofline 8, PartI,ofFormIT-210in each
column.
Entertheamountfromline18ofthepreviouscolumnof
thisworksheet.
Addlines15and16andenterthetotal.
Subtractline14fromline17.Iflessthanzero,enterzero.
Comparelines14and
17andenterthesmallergurehereandonline1,PART
IVofFormIT-210.

Youmayusetheshortmethodtogureyourpenaltyonlyif:
1. You made no estimated tax payments (or your only
paymentswereWestVirginiaincometaxwithheld);or
2. You paid estimated tax and the payments were made in
fourequalinstallmentsontheduedates.
NOTE:If any of yourpayments weremade earlier thanthe due
date, you may use the short method to calculate your penalty;
however,usingtheshortmethodmaycauseyoutopayahigher
penalty(ifthepaymentswereonlyafewdaysearly,thedierence
islikelytobeverysmall).
YoumayNOTusetheshortmethodif:
1. Youmadeanyestimatedtaxpaymentslate;or
2. Youcheckedthebox online11PARTI,orusedPART II
(AnnualizedIncomeWorksheet).
If you can use the short method, complete lines 1 through 5 to
computeyourtotalunderpaymentfortheyearandlines6through
8tocomputeyourpenaltydue.Ifyoucheckedtheboxforline10
inPARTI,becauseyouareafarmer,theguretouseonline6is
.02340insteadof.06312.

Use the regular method to compute your penalty if you are not
eligibletousetheshortmethod.

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.
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,
2017,forthe2017taxyear;incolumn(b),enterpaymentsyoumade
afterApril15andonorbeforeJune15,2017;incolumn(c),enter
paymentsyoumadeafterJune15,andonorbeforeSeptember15,
2017;andincolumn(d),enterpaymentsyoumadeafterSeptember
15,andonorbeforeJanuary15,2018.
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2016WestVirginiataxreturnthatyouelectedto
applytoyour2017estimatedtax.Ifyouledyourreturnby
theduedate(includingextensions),treattheoverpayment
asapaymentmadeonApril15,2017.
3. If you le your return and pay the tax due on or before
February1,2017,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,2017.
Enter any overpayment from the previous column on
line3.
Addlines2and3ineachcolumnandentertheresulton
line4.
Addlines7and8fromthepreviouscolumnandenterthe
resultineachcolumn.
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.
Subtractline4fromline5foranycolumnwhereline5is
morethanline4;otherwise,enterzero.
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
Return to the first page
30 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
yourreturn.
Subtractline1fromline6foranycolumnforwhichline6
ismorethanline1;otherwise,enterzero.Besuretoenter
theamountfromline9online3ofthenextcolumn.
Section B – Compute Your Penalty
CAUTION: Read the following instructions before completing
SectionB.
Computethepenaltybyapplyingtheappropriaterateagainsteach
underpaymentonline8.Thepenaltyiscomputedforthenumber
ofdaysthattheunderpaymentremainsunpaid.
The 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2017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maerifyoudesignateapaymentfora
laterperiod.Forexample,ifyouhaveanunderpaymentforApril
15 installment period, the payment you make June 15 will rst
beappliedtopayotheApril15underpayment;anyremaining
portionofthepaymentwillbeappliedtotheJune15installment.
Also,applythefollowingrules:
1. Show the West Virginia withholding tax aributable to
each installment due date; do not list the withholding
aributableonorafterJanuary1,2017.
2. AnybalanceduepaidonorbeforeApril15,2017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,2017,
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.
Enterincolumn(a)thetotalnumberofdaysfromApril
15,2017tothedateofthe rst payment. If nopayments
enter365.
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2017,resultinginadailyrateof.000260.
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underpaymentwill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,2017,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.
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Assessor’soceandmeetthefollowingcriteria:
1. You must owe and pay a property tax liability on the
homesteadexemptioneligiblehome(i.e.theassessedvalue
oftheeligiblehomemustbegreaterthan$20,000priorto
theapplicationofthehomesteadexemption)and;
2. YourFederalAdjustedGrossIncomemustmeetthelow-
income test. FEDERAL ADJUSTED GROSS INCOME
meanstheincomereportedonyourfederaltaxreturn(e.g.,
Form1040,1040A,or1040EZ).
If you were NOT required to le a federal tax return, complete
thefollowingincomeworksheettodetermineyourincomeforthe
year.Donotincludesocialsecuritybenets.
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
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.___________________________________
Return to the first page
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 31
ontheWV/SCTC-1
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
32 — 2017 West Virginia Personal Income Tax Information and Instructions tax.wv.gov
2017 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 $12,060 100.0% $0 $16,240 100.0% $0 $20,420 100.0% $0 $24,600 100.0%
$12,060 $12,360 90.0% $16,240 $16,540 90.0% $20,420 $20,720 90.0% $24,600 $24,900 90.0%
$12,360 $12,660 80.0% $16,540 $16,840 80.0% $20,720 $21,020 80.0% $24,900 $25,200 80.0%
$12,660 $12,960 70.0% $16,840 $17,140 70.0% $21,020 $21,320 70.0% $25,200 $25,500 70.0%
$12,960 $13,260 60.0% $17,140 $17,440 60.0% $21,320 $21,620 60.0% $25,500 $25,800 60.0%
$13,260 $13,560 50.0% $17,440 $17,740 50.0% $21,620 $21,920 50.0% $25,800 $26,100 50.0%
$13,560 $13,860 40.0% $17,740 $18,040 40.0% $21,920 $22,220 40.0% $26,100 $26,400 40.0%
$13,860 $14,160 30.0% $18,040 $18,340 30.0% $22,220 $22,520 30.0% $26,400 $26,700 30.0%
$14,160 $14,460 20.0% $18,340 $18,640 20.0% $22,520 $22,820 20.0% $26,700 $27,000 20.0%
$14,460 $14,760 10.0% $18,640 $18,940 10.0% $22,820 $23,120 10.0% $27,000 $27,300 10.0%
$14,760 0.0% $18,940 0.0% $23,120 0.0% $27,300 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 $28,780 100.0% $0 $32,960 100.0% $0 $37,140 100.0% $0 $41,320 100.0%
$28,780 $29,080 90.0% $32,960 $33,260 90.0% $37,140 $37,440 90.0% $41,320 $41,620 90.0%
$29,080 $29,380 80.0% $33,260 $33,560 80.0% $37,440 $37,740 80.0% $41,620 $41,920 80.0%
$29,380 $29,680 70.0% $33,560 $33,860 70.0% $37,740 $38,040 70.0% $41,920 $42,220 70.0%
$29,680 $29,980 60.0% $33,860 $34,160 60.0% $38,040 $38,340 60.0% $42,220 $42,520 60.0%
$29,980 $30,280 50.0% $34,160 $34,460 50.0% $38,340 $38,640 50.0% $42,520 $42,820 50.0%
$30,280 $30,580 40.0% $34,460 $34,760 40.0% $38,640 $38,940 40.0% $42,820 $43,120 40.0%
$30,580 $30,880 30.0% $34,760 $35,060 30.0% $38,940 $39,240 30.0% $43,120 $43,420 30.0%
$30,880 $31,180 20.0% $35,060 $35,360 20.0% $39,240 $39,540 20.0% $43,420 $43,720 20.0%
$31,180 $31,480 10.0% $35,360 $35,660 10.0% $39,540 $39,840 10.0% $43,720 $44,020 10.0%
$31,480 0.0% $35,660 0.0% $39,840 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 $6,030 100.0% $0 $8,120 100.0% $0 $10,210 100.0% $0 $12,300 100.0%
$6,030 $6,180 90.0% $8,120 $8,270 90.0% $10,210 $10,360 90.0% $12,300 $12,450 90.0%
$6,180 $6,330 80.0% $8,270 $8,420 80.0% $10,360 $10,510 80.0% $12,450 $12,600 80.0%
$6,330 $6,480 70.0% $8,420 $8,570 70.0% $10,510 $10,660 70.0% $12,600 $12,750 70.0%
$6,480 $6,630 60.0% $8,570 $8,720 60.0% $10,660 $10,810 60.0% $12,750 $12,900 60.0%
$6,630 $6,780 50.0% $8,720 $8,870 50.0% $10,810 $10,960 50.0% $12,900 $13,050 50.0%
$6,780 $6,930 40.0% $8,870 $9,020 40.0% $10,960 $11,110 40.0% $13,050 $13,200 40.0%
$6,930 $7,080 30.0% $9,020 $9,170 30.0% $11,110 $11,260 30.0% $13,200 $13,350 30.0%
$7,080 $7,230 20.0% $9,170 $9,320 20.0% $11,260 $11,410 20.0% $13,350 $13,500 20.0%
$7,230 $7,380 10.0% $9,320 $9,470 10.0% $11,410 $11,560 10.0% $13,500 $13,650 10.0%
$7,380 0.0% $9,470 0.0% $11,560 0.0% $13,650 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 $14,390 100.0% $0 $16,480 100.0% $0 $18,570 100.0% $0 $20,660 100.0%
$14,390 $14,540 90.0% $16,480 $16,630 90.0% $18,570 $18,720 90.0% $20,660 $20,810 90.0%
$14,540 $14,690 80.0% $16,630 $16,780 80.0% $18,720 $18,870 80.0% $20,810 $20,960 80.0%
$14,690 $14,840 70.0% $16,780 $16,930 70.0% $18,870 $19,020 70.0% $20,960 $21,110 70.0%
$14,840 $14,990 60.0% $16,930 $17,080 60.0% $19,020 $19,170 60.0% $21,110 $21,260 60.0%
$14,990 $15,140 50.0% $17,080 $17,230 50.0% $19,170 $19,320 50.0% $21,260 $21,410 50.0%
$15,140 $15,290 40.0% $17,230 $17,380 40.0% $19,320 $19,470 40.0% $21,410 $21,560 40.0%
$15,290 $15,440 30.0% $17,380 $17,530 30.0% $19,470 $19,620 30.0% $21,560 $21,710 30.0%
$15,440 $15,590 20.0% $17,530 $17,680 20.0% $19,620 $19,770 20.0% $21,710 $21,860 20.0%
$15,590 $15,740 10.0% $17,680 $17,830 10.0% $19,770 $19,920 10.0% $21,860 $22,010 10.0%
$15,740 0.0% $17,830 0.0% $19,920 0.0% $22,010 0.0%
Number of Family
Members in
Household
Number of Family
Members in
Household
Return to the first page
tax.wv.gov 2017 Personal Income Tax Information and Instructions — 33
2017 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
T