This guide walks you through everything you need to know to file your West Virginia personal income tax return for tax year 2015. Whether you’re a full-year resident, a part-year resident, a nonresident with West Virginia-sourced income, or a small-business owner completing Schedule C, you’ll find clear, step-by-step instructions for each form and schedule.

When filing by the deadline of April 18, 2016, it is crucial to avoid penalties and interest. Even if you have a federal extension, remember that West Virginia requires payment by April 18, 2016—even when your filing deadline is extended. Timely and accurately submitting your West Virginia tax forms ensures you avoid late-filing fees, underpayment penalties, and returned-payment charges.

This guide teaches you how to check your refund status, claim credits, and verify payment options. With detailed guidance, you can gather the proper documentation, fill out your forms confidently, and complete your return with minimal stress.

Overview of West Virginia Income Tax for 2015 

Who Needs to File

  • Full-year residents of West Virginia: If you maintained your principal home in West Virginia for all of 2015, you must file a West Virginia personal income tax return. Filing ensures you report all income, accurately calculate your state tax liability, and comply with West Virginia Department of Revenue requirements.

  • Part-year residents who lived in West Virginia during 2015:report income earned while living in West Virginia on Form IT-140. You’ll allocate income based on residency periods and verify your adjusted gross income for each segment to determine the correct tax due.

  • Nonresidents with income sourced in West Virginia: Even if you lived outside West Virginia for all of 2015, you must file if you received pay, rental income, or other earnings from West Virginia sources. Using Form IT-140NRC, you report only in-state income and claim credits for taxes paid elsewhere.

  • Those whose West Virginia AGI exceeds personal exemptions: If your West Virginia adjusted gross income is higher than your exemption allowance—$2,000 per exemption or $500 when no exemptions are claimed—you must file, regardless of residency status. This threshold ensures that higher-income taxpayers complete the required tax forms.

Filing Deadlines & Extensions

  • Standard due date: April 18, 2016: The West Virginia filing deadline for the 2015 tax year is April 18, 2016. Returns and payments must be submitted by this date to avoid late-filing penalties and accrued interest on unpaid tax balances.

  • The federal extension applies to WV filing: If you secured a federal extension by filing Form 4868, West Virginia automatically grants the same extension for your return. Remember, this does not delay payment—you must still pay any tax owed by April 18 to prevent underpayment penalties and returned-payment fees.

Income Thresholds & Exemptions

  • Personal exemption: $2,000 per exemption ($500 if none claimed)

Taxpayers receive a $2,000 exemption for each qualifying exemption claimed on Form IT-140. If you claim zero exemptions, your exemption allowance defaults to $500, ensuring a minimum deduction applies to all filers.

  • Senior-citizen modification for filers age 65 and over

Taxpayers and spouses aged 65 or older may qualify for a senior-citizen modification, which can reduce taxable income further. You may not be required to file if your combined income is below your exemption allowance plus this modification.

What’s New for Tax Year 2015

Municipal Use Tax Expansion

Effective for tax year 2015, several additional municipalities are now subject to the West Virginia Municipal Use Tax. Taxpayers purchasing in these newly added jurisdictions must complete Schedule UT and report any applicable use tax on Form IT-140. Reviewing the official West Virginia State Tax Department tax booklet is essential to ensure you’re using the correct tax forms and allocating use tax properly.

Dependent-Reporting Requirements on IT-140

Form IT-140 now requires detailed dependent information for 2015 returns. You must list each dependent’s full name, Social Security number, and date of birth directly on the personal income tax form. This change in tax information collection helps the Department of Revenue verify credits—such as the Family Tax Credit on FTC-1—and correctly process your return without delays.

Returned-Payment Fees & Franchise Tax Phase-Out

Any returned electronic payment for the 2015 filing period incurs a $15 charge, while checks returned for insufficient funds carry a $28 fee. These returned-payment penalties reinforce the importance of verifying your bank or credit card details when you schedule electronic funds transfer or credit card payments. The Business Franchise Tax was officially phased out for the 2015 tax year, simplifying tax compliance for corporations and partnerships. This elimination of the franchise tax affects small-business filings on SPF-100 and CNF-120, reducing the number of tax forms you must complete.

Choosing and Obtaining the Right Forms 

Main Individual Income Tax Forms

  • Form IT-140: Personal Income Tax Return: This is the primary West Virginia tax form for residents, part-year residents, and nonresidents reporting state income. It captures your federal adjusted gross income, modifications from Schedule M, exemption calculations, and credits to determine your West Virginia tax liability.

  • Form IT-140NRC: Nonresident Composite Return: Use this form if you’re filing a composite return on behalf of multiple nonresident taxpayers. It allows nonresidents to report only income sourced in West Virginia and transfer claim credits without submitting separate individual returns.

  • Form IT-140W: Withholding Tax Schedule: Every filer must complete this form, even if no withholding occurred. It aggregates all West Virginia withholding reported on W-2s, 1099s, and other tax forms to ensure credits for taxes already paid are correctly applied.

Small-Business Forms

  • Schedule C: Profit or Loss From Business: Sole proprietors use the federal Schedule C to report business income and expenses. The net income flows into Form IT-140, line 1, affecting your West Virginia adjusted gross income and tax calculation.

  • Form SPF-100: Income Tax for S Corporations and Partnerships: S corporations and partnerships file this form to report West Virginia corporate income. It’s required even if you’re not subject to the Business Franchise Tax, which was phased out for 2015.

  • Form CNF-120: Corporation Net Income Tax Return: C corporations use CNF-120 to calculate and report their West Virginia net income tax. The phase-out of the Business Franchise Tax simplifies calculations but does not affect your obligation to file this corporate return.

Common Schedules & Credits

  • Schedule M: Modifications to Adjusted Gross Income: Use Schedule M to report additions (lines 32–38) and subtractions (lines 39–55) to your federal adjusted gross income. These modifications determine your West Virginia AGI on Form IT-140, line 4.

  • Schedule A: Income Allocation for Nonresidents/Part-Year Residents: Part-year and nonresident filers allocate income between in-state and out-of-state periods. Columns A, B, and C on Schedule A ensure that only West Virginia's source income is taxed.

  • Schedule E: Credit for Taxes Paid to Another State: Claim a credit on Schedule E if you paid income tax to another state on income taxed by West Virginia. This prevents double taxation and reduces your total West Virginia tax liability.

  • Form SCTC-1: Senior Citizen Tax Credit: Qualifying filers age 65 or older use SCTC-1 to claim a property tax credit. This credit directly reduces your West Virginia tax due, benefiting lower-income seniors.

  • Form HEPTC-1: Homestead Excess Property Tax Credit: HEPTC-1 allows eligible homeowners to claim a credit for property taxes that exceed income-based thresholds. This credit is especially valuable for homeowners with high local property tax rates.

  • Form FTC-1: Family Tax Credit: FTC-1 provides a refundable credit for dependents. You calculate the credit on Schedule FTC-1 and subtract it from your tax on Form IT-140, line 9.

  • Form UT: Use Tax Schedule: Schedule UT captures use tax owed on out-of-state purchases not subject to sales tax. It ensures compliance with West Virginia’s Municipal Use Tax requirements.
  • Form L: Application for Extension of Time to File: If you need extra time to prepare your return, file Schedule L by April 18, 2016. Remember, an extension to the filing does not extend the payment deadline for any tax due.

Step-by-Step Instructions to Complete Your Return 

Step 1: Download 2015 Personal Income Tax Forms

Open a browser window and search tax.wv.gov to securely download all required tax forms for the 2015 tax year, including IT-140, IT-140NRC, IT-140W, and schedules M, A, E, UT, SCTC-1, HEPTC-1, FTC-1, and L. Save each document to your browser memory or local drive so your tax filing information remains accessible.

Step 2: Gather Income and Credit Documentation

Collect W-2s, 1099s, and records for deductions or credits—such as mortgage interest, education expenses, and Family Tax Credit eligibility. Organized income and credit documentation ensures you can accurately fill out each form and schedule.

Step 3: Complete Your Federal Return

File your federal Form 1040 first to determine your adjusted gross income (AGI). This AGI becomes the starting point on Form IT-140, so verify it carefully before proceeding with your state return.

Step 4: Fill Form IT-140, Lines 1–4 (Income Entry)

Enter your federal AGI on line 1, report additions/subtractions on Schedule M for lines 2–3, and calculate West Virginia AGI on line 4. This step ensures your income is correctly reported for state tax purposes.

Step 5: Calculate Exemptions and Taxable Income (Lines 5–7)

Claim the Low-Income Earned Income Exclusion on line 5, multiply exemptions by $2,000 ($500 if none claimed) on line 6, then subtract lines 5 and 6 from line 4 to determine taxable income on line 7.

Step 6: Determine Tax and Credits (Lines 8–10)

Use the West Virginia tax table to find your base tax on line 8, claim the Family Tax Credit from FTC-1 on line 9, and subtract line 9 from line 8 to arrive at the total tax due on line 10.

Step 7: Report Payments, Credits & Penalties (Lines 11–20)

Enter withholding, estimated payments, and other credits on lines 11–16, sum them on line 17, include any penalty from Form IT-210 on line 20, then calculate your refund or balance due on lines 21–26.

Step 8: Complete Form IT-140W (Withholding Schedule)

List all West Virginia withholding shown on W-2s, 1099s, and other statements—even zero withholding—so taxpayers receive full credit for already-paid tax and avoid underpayment penalties.

Step 9: Attach Additional Schedules as Needed

Suppose you’re a part-year or nonresident filer, complete Schedule A for income allocation. Use Schedule E to claim credit for taxes paid to another state, Schedule UT for use tax, and SCTC-1/HEPTC-1 for senior and homestead tax credits.

Step 10: Review, Save & Sign

Verify every entry, save digital or printed copies of all forms, and sign your return in black ink if mailing. Keeping secure copies ensures you can review your filing instructions and tax information later.

Step 11: Submit Payment and File

Choose electronic funds transfer, credit card payment, or mail Form IT-140V with your check or money order. To secure credit and confirm payment status, include your SSN and “2015 IT-140” on all payments.

Step 12: Track Your Refund or Balance Due

After filing, go online to “Where’s My Refund?” or call West Virginia’s Taxpayer Services to verify your refund status. If you need more time, file Schedule L by April 18, 2016, to request an extension—remember, payment remains due on April 18 to avoid fees.

Filing Methods

Electronic Filing Options

You can securely file your 2015 West Virginia return using the MyTaxes portal at tax.wv.gov. Approved tax preparation software also supports Federal/State e-file, automatically filling your IT-140 and IT-140W forms with verified federal AGI and withholding data. For eligible taxpayers, free file options are available on the WV Tax Department website, ensuring your tax filing information remains accurate and your refund status updates in real time.

Paper Filing Guidelines

If you mail your return, print all forms and schedules using black ink and block capital letters on white paper. Round all amounts to whole dollars and omit commas and cents. Do not staple forms together; instead, stack them in the correct order (IT-140 front and back, IT-140W, schedules, and credit forms). Double-check each form to verify entries before placing them in the envelope.

Where to Mail Paper Returns

  • Refunds: Mail your completed IT-140 and IT-140W to WV State Tax Department, P.O. Box 1071, Charleston, WV 25324-1071.

  • Payments: If you owe taxes, include the Form IT-140V voucher and send it to the WV State Tax Department at P.O. Box 3694, Charleston, WV 25336-3694.
    Always save tracking information for your mailed package to verify delivery status and confirm that the Tax Department received your return.

Payment Options & Important Deadlines

Check or Money Order

Make your check or money order payable to “WV State Tax Department,” include your SSN and “2015 IT-140” on the memo line, and enclose it with Form IT-140V if you e-file. Mailing your payment by the April 18, 2016, due date ensures you avoid late-payment penalties and secures credit for your payment.

Electronic Funds Transfer

When e-filing through MyTaxes, schedule an electronic funds transfer up to April 18. Verify your bank routing and account numbers carefully to prevent returned payment fees, and check your payment status online to confirm that the transaction was processed successfully.

Credit Card Payments

Pay via the WV Tax Department website via Visa, MasterCard, Discover, or American Express. After you claim the payment convenience fee, verify your payment status in the browser window’s confirmation screen and save the proof of payment for your records.

MyTaxes Online Payments

Log in or register at tax.wv.gov to schedule and manage payments directly in MyTaxes. This secure portal lets you save multiple payment profiles, view credit balances, and track refund status in real time without mailing forms.

Underpayment Penalties & Returned-Payment Fees

If your balance due exceeds $600 and you didn’t make the required estimated payments, you may incur an underpayment penalty. Returned electronic payments incur a $15 fee, and NSF checks carry a $28 fee, so always verify your payment information and claim any applicable credits promptly.

Tracking Your Refund or Balance Due

“Where’s My Refund?” Online & By Phone

To verify your refund status, open a browser window and navigate to the “Where’s My Refund?” tool on tax.wv.gov. Enter your Social Security number and the exact amount to retrieve your refund status securely in real time. Alternatively, call the Taxpayer Services Division at (304) 558-3333 or toll-free at 1-800-982-8297 to check your refund via phone.

Refund Processing Times

E-filed returns are typically processed in 7–8 weeks, while paper filings can take 10–11 weeks before a refund is issued. These timelines reflect the West Virginia Department of Revenue’s schedule, so plan accordingly when estimating your refund date and avoid unnecessary status inquiries.

Information You’ll Need

When you check your refund or balance due, have your SSN, filing status, and exact refund amount at hand. Organizing and saving your tax filing information securely in your browser memory or printed form ensures you can quickly authenticate your identity and claim your refund without delays.

Final Filing Checklist (Suggested word count: 150)

Completed Required Forms and Schedules

Ensure you possess federal Form 1040, West Virginia personal income tax forms IT-140 and IT-140W, and any necessary schedules. Save copies in your browser memory or local drive so your tax filing information remains accessible.

Confirmed Income Entries and Credits

Ensure your federal adjusted gross income is on IT-140 line 1, claim the Family Tax Credit on FTC-1, and verify use tax on Schedule UT to maximize your refund and reduce tax liability.

Saved and Backed Up Documents

Download all 2015 tax forms in a browser window, then save and print each form, schedule, and instruction sheet. If questions arise, secure backups let you quickly verify payment status or claim assistance.

Signed and Prepared for Mailing

Sign every form in black ink, round to whole dollars, and use block capitals. Mail refunds to P.O. Box 1071 or payments with Form IT-140V to P.O. Box 3694 to secure timely processing.

Submitted Payment and Verified Status

Choose electronic funds transfer, credit card, or mail a check with IT-140V by April 18, 2016. After filing, verify your payment status online or by phone to avoid returned payment fees.

Confirmed Extension and Balance Due

If you filed Schedule L for an extension, check approval, and remember that any tax owed remains due April 18, 2016. Timely payment prevents underpayment penalties and added interest.

Frequently Asked Questions

What if I missed the filing deadline for April 18, 2016?

If you missed the April 18 deadline for West Virginia personal income tax forms, file your return immediately to minimize penalties and interest. Gather W-2s, 1099s, and credit documentation, complete the correct forms, and mail them with Schedule L to request an extension. Verify payment status and contact Taxpayer Services for assistance.

Can I e-file for free in West Virginia?

Yes, West Virginia residents can use the Free File program on tax.wv.gov to complete and submit personal income tax forms at no cost. Electronic filing reduces processing time and accelerates refunds. After filing, verify your refund status via the “Where’s My Refund?” tool or by calling the Taxpayer Services Division, and save confirmation for your records.

Which deductions do taxpayers commonly miss on WV returns?

Many West Virginia taxpayers overlook valuable credits and deductions. Review Schedule M to adjust income and claim the Low-Income Earned Income Exclusion. Use Schedule UT to report use tax and complete FTC-1 for the Family Tax Credit. Seniors should file SCTC-1 for property tax relief. Accurate entries ensure maximum refund and prevent missing credits.

How do I request a filing extension?

To request a filing extension, complete Schedule L and submit it by April 18, 2016. Estimate your tax liability, sign the form, and mail it to the WV State Tax Department. The extension grants extra time to file but does not delay payment—any balance remains due on April 18 to avoid penalties.

How do I amend my 2015 return?

To amend your 2015 West Virginia return, use Form IT-140 marked “Amended Return.” Provide corrected income and credit figures, attach updated schedules, and sign the form. Mail the amended forms and supporting documentation to the WV State Tax Department. Save copies for your records and verify the amendment status by contacting Taxpayer Services.