West Virginia Form Help
The following information has been provided to assist in the
preparation of
There is now only one tax form for residents, Non Residents, and Part-Year Residents. Mark the “Filing as Nonresident/Part-Year Resident” box if not filing as a resident.
Interest income entered in the Tax Exempt field on the Federal FRM 1099-INT using code "B" is taxable to the state and is included on this line.
Interest income entered on the Federal FRM 1099-INT using code "A" is non taxable to the state and is included on this line.
If the pension received is from any WV state or local
police, sheriff's deputy or firemen's retirement system, enter "F" in
field US048240 and "WV" in field US040246 (both fields are on the
1099-R, in
If the pension received is from the WV Teachers Retirement System or the WV Public Employees Retirement System, "P" and "WV" in fields US048240 and US040246, respectively. The taxable amount will carry to IT-140, line 41 and calculate the exclusion, not to exceed $2,000 for each taxpayer.
If the pension received is a Military Retirement pension or a Federal Retirement pension, enter "M" and "WV" in fields US048240 and US040246, respectively.
The combined amounts of Lines 41 and 42 must not exceed $2,000.
If the pension received is a Military Retirement pension, enter "M" and "WV" in fields US048240 and US040246, respectively for the additional military retirement modification. This modification is for a maximum of $20,000. If the pension is equal to or greater than $22,000, enter $20,000 on line 39. If the pension is less than $22,000, enter $20,000 or 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.
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
not taxable on the
Enter the amount, not less than $25 and not to exceed $1,200, of any payment for amounts expended for tolls paid electronically through use of a West Virginia Parkways, Economic Development and Tourism Authority PAC card (Parkways Authority Commuter Card) for non-commercial passes for travel on toll roads in West Virginia, not including amounts refunded or reimbursed by an employer. Any amount of qualified tolls paid and eligible for this decreasing modification and not used in the taxable year when paid, shall be permitted to carry forward for up to three (3) years subsequent to the taxable year. Qualified toll payments not used by the end of the carry forward period shall be forfeited.
SPECIFIC INSTRUCTIONS FOR RESIDENTS OF THE FOLLOWING STATES:
A domiciliary resident of Pennsylvania or Virginia who
spends more than 183 days within West Virginia during 2014 is also a resident
of West Virginia for income tax purposes, and is required to file a resident
return (Form IT-140) with West Virginia. A Schedule E credit would not be
allowed on the
SPECIAL NOTE: Residents of these states may be relieved from
filing an annual claim for refund of
If you are certified by a physician as being permanently and totally disabled during the taxable year 2014, OR you are the surviving spouse of an individual who had been certified disabled and DIED DURING 2014, read the instructions to determine if you qualify for the income reducing modification.
If you qualify, you must (1) enter the name and social security number of the disabled taxpayer in the space provided on this form, (2) have a physician complete the remainder of the certification statement and return it to you, (3) enclose the completed certification with your West Virginia personal income tax return, and (4) complete Schedule M to determine your modification.
A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE
SUBSTITUTED FOR THE
If you have provided the West Virginia State Tax Department with an approved Certification of Permanent and Total Disability for a prior year AND YOUR DISABILITY STATUS DID NOT CHANGE FOR 2014, you do not have to submit this form with your return. However, you
must have a copy of your original disability certification should the Department request verification at a later date.
Subject to certain limitations, a
Part-year residents may only claim credit for taxes paid to
another state during their period of
Nonresidents are not entitled to a Schedule E credit under any circumstances.
Income
In Column A of Schedule A, you must enter the amounts from
your Federal return. Income received while you were a resident of
Adjustments
The amounts to be shown in each line of Column B and/or
Column C of Schedule A are those items that were actually paid or incurred
during your period of