West Virginia Income Tax Forms and West Virginia Income Tax Rate Info

By | December 23, 2015

West Virginia Income Tax E-File Information

Tax sites are required to keep WV 8453 and all supporting documents on file for three years. Phone for instructions on disposition of rejected returns; or contact WV Electronic Filing Unit (304) 558-8655.


Who must file West Virginia income tax?

Residents and part-year residents must file a WV return if they were required to file a federal return, OR if their adjusted gross income is greater than their allowable deductions for personal exemptions ($2,000 per exemption, or $500 if no exemptions). Nonresidents must file if they had WV-source income. Or you are due a refund. See Form IT-140 and Instructions.

What are West Virginia Income Tax Residency Rules?

Follows general residency rules, with the addition that if an individual is a resident of another state and maintains a physical presence in West Virginia for more than 183 days, they will be considered a resident for tax purposes (does not apply to military members). Also, individuals who have spent more than 30 days in WV and who have the intent to become WV residents are considered Full Year or part-year residents. A full year nonresident is an individual who is: a resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia; or a resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia.


What are West Virginia income tax deductions, income tax exemptions, and income exclusions?

WV has no standard or itemized deductions comparable to federal standard and itemized deductions.

Low Income Earned Income Exclusion for federal AGI of less than $10,000 ($5,000 for married filing separately) – see instructions. Senior citizens may exclude up to $8,000—see Schedule M.


What is WV Income Tax Personal Exemption?

The West Virginia personal exemption allowance is $2,000 per allowable exemption or $500 for zero exemptions. The number of West Virginia personal exemptions that you are allowed to claim are the same number as your federal exemptions. If you claim zero exemptions on your federal return because you are claimed as a dependent on another person’s return, you must claim zero on your West Virginia return.


What are West Virginia capital gains tax?

Taxes as ordinary income; follows federal rules.


What is the West Virginia income tax filing deadline?

April 18, 2016


West Virginia Income Tax Contact

West Virginia State Tax Department
Taxpayer Services Division
P.O. Box 3784

General Information:      (800) 982-8297
Forms: (304) 344-2068;  Tax Forms
Web site:

WVA State Tax Department;   Tax Division Telephone Numbers

Refund status: (304) 344-2068;  Refund Status
Electronic Filing: (304) 558-3333;  Electronic Filing



West Virginia Income Tax State filing addresses:

Payment enclosed:                                                     Refund expected or no payment:

West Virginia State Tax Department                          West Virginia State Tax Department

P.O. Box 3694                                                           P.O. Box 1071

Charleston, WV 25336-3694                                   Charleston, WV 25324-1071