West Virginia Tax Return Filing for 2016: Tips for Individuals & Small Businesses

Filing your West Virginia tax return for the 2016 tax year doesn’t have to be complicated. Whether you're catching up on a late filing or submitting an amended return, understanding the process can help you avoid penalties and claim any refund you may be owed. This guide breaks down each step so you can feel confident completing your 2016 income tax return accurately.

This article is for people who lived or worked in West Virginia in 2016 and are individual taxpayers, sole proprietors, or small business owners. It also includes essential details for part-year residents, nonresidents with West Virginia source income, and those claiming specific tax credits or deductions. If you're unfamiliar with state tax forms or unsure which documents you need, this guide will walk you through the essentials.

You'll learn how to determine your taxable income, which forms and schedules to use, and how to correctly report your payments, deductions, and filing status. We'll also show you how to file your return, pay any money you owe, and keep track of your filing or refund status. 

Overview of West Virginia Personal Income Tax for 2016

Understanding the West Virginia personal income tax rules for the 2016 tax year is the first step in accurately completing your state tax return. This section tells who needs to file, the income limits, and the most important changes for 2016. It applies to full-year, part-year, and nonresident workers who earned money in the state.

Who Needs to File a Tax Return in West Virginia for 2016

You are required to file if you meet any of the following conditions:

• You were a resident of West Virginia for the entire year and had income above the filing threshold.
  
  
• You were a part-year resident who lived in West Virginia for part of 2016 and earned income there.
  
  
• You were a nonresident who earned income from West Virginia sources within the state, such as wages, rental, or business income.

Income Thresholds for Filing

West Virginia requires filing based on federal adjusted gross income (AGI) and your filing status:

• Single, married filing jointly, head of household, or qualifying widow(er): Must file if federal AGI exceeds $10,000.
  
  
• Married filing separately: Must file if federal AGI exceeds $5,000.

Note: These thresholds apply whether or not West Virginia income tax was withheld from your pay.

Complete Your Federal Return Before Filing in West Virginia

You must complete your federal return before beginning your West Virginia tax filing. Your federal AGI, deductions, and filing status directly affect your state return, especially when calculating adjusted income, credits, and deductions.

Key 2016 Tax Law Changes

There were a few crucial changes made to the income tax return for West Virginia in 2016:

• Dependent Information: You must report each dependent's full name, Social Security number, and date of birth.
  
  
• Municipal Use Tax: New cities requiring local tax reporting were added.
  
  
• Military Deduction Documentation: Military-related deductions now require supporting records, such as discharge papers or orders.
  
  
• Concealed Carry Permit Credit: A new tax credit was introduced for eligible individuals who completed concealed carry training and received a permit.

This overview prepares you for the next step: selecting the correct state tax forms and schedules to file your 2016 return.

What Forms and Schedules You’ll Need

Filing your 2016 West Virginia tax return requires selecting the correct state tax forms based on your income, residency, and available tax credits. This section outlines the required forms, additional schedules, and specialized credit documents to complete and submit your return.

Main Forms

These forms are required for most income tax filers in West Virginia:

• Form IT-140 – West Virginia Individual Income Tax Return: This is the primary form for reporting personal income, deductions, exemptions, and taxes owed or refunded. It is used by residents, nonresidents, and part-year residents. You can find the 2016 form here (PDF).
  
  
• Form IT-140W – Withholding Tax Schedule: This schedule is required for all filers, even if no income was withheld. It reports tax withheld from wages (W-2), 1099s, and other income sources. Supporting documents like W-2s or K-1s should not be submitted—only the totals should be entered on the IT-140W. Download it from the West Virginia Tax Division Forms Page.

Additional Schedules

Depending on your income type or residency, you may also need:

• Schedule M – Modifications to Federal Adjusted Gross Income: This schedule reports additions or subtractions, such as interest on U.S. obligations, military retirement income, and senior citizen deductions.
  
  
• Schedule A—Income Distribution for Nonresidents or Part-Year Residents: This is necessary if only a part of your income comes from West Virginia.
  
  
• Schedule UT – Use Tax Schedule: Report out-of-state or internet purchases on which no sales tax was paid. This ensures you remain compliant with use tax obligations within the state.

Tax Credit Forms

You may qualify for various tax credits depending on your situation. Common forms include:

• Schedule E – Credit for Taxes Paid to Other States: Prevents double taxation for those who work in states like Maryland or Pennsylvania.
  
  
• SCTC-1 – Senior Citizen Tax Credit and HEPTC-1 Homestead Excess Property Tax Credit: Designed for eligible seniors and low-income property owners.
  
  
• Other Credit Schedules: Additional forms exist for adoption, environmental incentives, military service, and more.

Before you can move on to the next step, which is finishing your return, you need to know precisely which forms, schedules, and credits apply to you.

Step-by-Step Instructions for Completing Your 2016 Return

Filing your 2016 West Virginia personal income tax forms may seem overwhelming, especially if you're unfamiliar with the process. Fortunately, breaking it down into manageable steps can help. Whether you plan to directly file electronically or mail in a paper return, following these instructions can help you avoid penalties, claim all eligible credits, and protect your filing status.

Gather your documents

Start by collecting all necessary forms and records before you begin your return. Having everything ready will reduce errors and help you fill out the correct information the first time. Here’s what you’ll need:

• Income statements: Gather all W-2 forms from employers, 1099s for interest, dividends, or contract work, and K-1s for partnership income.
  
  
• Federal return: You must complete your IRS return first. Many line items on your West Virginia return will come directly from your federal filing.
  
  
• Deduction and credit documents: Include receipts and records for charitable donations, property taxes, retirement income, or other deductible expenses.
  
  
• Dependent details: Make sure you have each dependent’s full name, Social Security number, and date of birth.
  
  
• Out-of-state tax documents: If you worked in Maryland, Pennsylvania, or another state, you’ll need those state returns to calculate credits for taxes paid elsewhere.
  
  
• Use tax records: Keep receipts for online or out-of-state purchases where sales tax wasn’t charged at checkout.

You can use your computer or open a browser window to locate digital files. Before moving forward, double-check that nothing is missing. Missing information could delay your refund or trigger a correction notice from the WV Tax Department.

Enter personal and filing information.

Begin Form IT-140 by entering your full name and mailing address in block letters. Carefully type your Social Security number exactly as it appears on your card. Then, choose your filing status; this must match what you selected on your federal return. Your options include

• Single
  
  
• Head of Household
  
  
• Married Filing Joint
  
  
• Married Filing Separate
  
  
• Qualifying Widow(er) with dependent child

Your filing status determines how much you can claim in deductions and whether you qualify for certain credits. Inaccurate selections or missing information here may delay your refund or require you to amend your return later.

Claim exemptions and dependents.

This section allows you to reduce your taxable income by claiming eligible exemptions. First, check the box if you’re claiming yourself. If you’re married and filing jointly, check the second box to claim your spouse. Then, list all qualifying dependents, including their full name, Social Security number, and birthdate.

Calculate the total number of exemptions and multiply it by $2,000. Enter this total on the exemption line of your return. Ensure all details match your federal return and supporting documents, as accurate tax filing information remains essential for timely processing.

Calculate adjusted gross income.

West Virginia starts with your federal adjusted gross income (AGI) and makes state-level adjustments using Schedule M. You’ll transfer the amount from your federal return to Line 1 of Form IT-140.

• Line 2 – Additions to income: Include interest from out-of-state municipal bonds or lump-sum distributions that aren't taxed federally but are taxable in West Virginia.
  
  
• Line 3 – Subtractions from income: This includes interest from U.S. obligations, military retirement pay (up to $2,000), and the senior citizen deduction (up to $8,000 for those 65 or older).
  
  
• Line 4 – Adjusted Gross Income (AGI): Add Line 2 to Line 1 and subtract Line 3. The result is your West Virginia adjusted gross income.

Use built-in tools or desktop tax software to ensure accurate calculations. Always round to the nearest whole dollar.

Determine taxable income

Your taxable income is calculated by subtracting any eligible low-income earned income exclusion and your total exemption amount from your West Virginia adjusted gross income (AGI). If you qualify for the low-income exclusion, apply it first, then subtract your exemptions. The result is your taxable income for the state. If the amount is less than zero, enter zero. This figure will determine your state tax liability using the tax tables or rate schedule provided in the official West Virginia filing instructions.

Compute tax and apply credits.

Once you know your taxable income, use the appropriate method to calculate your tax:

• Use the tax tables if your taxable income is less than $50,000.
  
  
• Use the rate schedule if your taxable income is $50,000 or more.

Next, apply any eligible tax credits to reduce your final tax bill. Common credits include:

• Family Tax Credit—available for qualifying low- to moderate-income households.
  
  
• Senior Citizen Credit—for residents aged 65 or older who meet income limits.
  
  
• Credit for Taxes Paid to Other States—available if you filed returns in other states.

You may request an extension if you expect to miss the filing deadline. However, remember that an extension to the filing does not extend the time to pay any tax due.

Report payments and final balance

In this step, you’ll report all payments made toward your 2016 income tax in West Virginia. Start by entering the total withholding from Form IT-140W. Then include any estimated payments, prior-year overpayments, or additional credits applied to your account. Subtract this combined total from your calculated tax due. If the result shows a balance owed, you must send payment with your return or use an approved electronic method. If you’ve overpaid, the state will issue your refund by paper check or direct deposit, depending on your filing method.

Quick filing tips

To protect your personal information when filing online, always use a private browser window and clear your browser memory after uploading sensitive forms or documents. Carefully read any notice sent to you by the WV Tax Department, as it may include instructions or requests for additional documentation. After completing your return, save a digital copy of all forms and supporting materials in a permanent folder on your computer. If you need help completing your return or understanding your application status, don’t hesitate to contact the state directly for assistance.

Common Filing Mistakes to Avoid

Even small mistakes on your 2016 West Virginia income tax return can lead to delays, rejections, or penalties. Taking a few minutes to review your return before submitting it can save time, money, and frustration. Here are some of the most common errors and how to avoid them.

One frequent mistake is sending original documents such as W-2s, 1099s, or K-1s with your return. Instead, report totals on Form IT-140W and secure the originals for your records. Never staple documents together—use a paper clip if needed, especially if mailing your return. Furthermore, avoid writing cents or using commas in dollar amounts. All figures should be rounded to the nearest whole dollar, with negative numbers shown using a minus sign, not parentheses.

Many people who file their taxes forget to sign and date their returns. An unsigned return is considered incomplete and may not be processed. If you're filing jointly, both spouses must sign. If you send your return to the wrong address or use the wrong envelope, you may also have to wait longer than necessary. Ensure you carefully review all mailing instructions before submission.

If you file directly, ensure your return is complete by following the software's instructions before sending it in. Utilizing a verified e-file provider is the most effective method to safeguard your data and reduce the likelihood of errors during manual entry. 

How to File Your 2016 West Virginia Tax Return

Two primary methods for submitting your 2016 income tax return in West Virginia are electronically or by mail. Your choice will be affected by your preferences, the tools you access, and whether you're getting a refund or paying off a balance. While the forms are identical, each method's filing process varies slightly.

How to File Your West Virginia Tax Return for 2016 Electronically

E-filing remains the fastest and most secure way to submit your 2016 return. Although the deadline has passed, many direct file platforms still support prior-year submissions. Electronic filing provides several advantages: faster processing, confirmation of receipt, and the ability to set up direct deposit for any refund.

To e-file, you’ll need:

• Approved tax software or a licensed preparer
  
  
• A valid email address
  
  
• Completed 2016 tax forms (such as Form IT-140 and schedules)
  
  
• Your bank account information if you’re requesting a refund or scheduling a payment

Before submitting, verify that the software supports 2016 returns and state tax forms for West Virginia. Double-check all entries, as electronic errors can delay your refund just as much as paper mistakes.

Tax Filing by Mail Using 2016 State Tax Forms

For the 2016 tax year, you can still file on paper, but you need to be more careful. Only use the official 2016 state tax forms on the West Virginia Tax Division website. Photocopies, outdated forms, or handwritten schedules may cause processing issues.

If you're due a refund, mail your return to 

WV State Tax Department
P.O. Box 1071
Charleston, WV 25324-1071

If you owe taxes, use this address:
WV State Tax Department
P.O. Box 3694
Charleston, WV 25336-3694

Use black ink, write clearly, and ensure all pages are signed and properly grouped. Do not staple documents; use a paperclip if needed. Keep a copy of your return for your records, and consider certified mail for secure delivery.

How to Make a Payment

When filing your 2016 West Virginia tax return, you must handle any balance due responsibly to avoid interest and penalties. This section covers accepted payment methods, deadlines, and important reminders.

Payment Options (Check, EFT, and Credit Card)

You have several ways to pay your state tax liability:

• Check or money order: If you file by mail, include a payment voucher (Form IT‑140V) and make your check payable to the West Virginia State Tax Department. Paper filers should mail payment with their return.
  
  
• Electronic Funds Transfer (EFT): Available when you direct a file electronically. If you've already filed your return, you can schedule a withdrawal on the day you file or wait until the due date. EFT is a safe and easy way to send money that reduces mistakes.
  
  
• Credit card payments: Accepted through the official tax.wv.gov portal for e‑filers. You’ll pay convenience fees for using Visa, MasterCard, American Express, or Discover. Always keep a record of the transaction receipt for your files.

Payment Deadlines and Penalties

The final date to pay any tax owed for the 2016 tax year was April 17, 2017. Even if you filed an extension, full payment was required by that date. Missing the payment deadline results in:

• Underpayment penalties and interest start on April 18, 2017.
  
  
• Late filing or late payment fees accumulate over time.

If you are filing a late return now, send your payment immediately to avoid more financial problems.

Tracking Your Refund or Balance Due

After you submit your 2016 West Virginia tax return, it is essential to track your refund or confirm whether you still owe a balance. Knowing your return’s status helps prevent late payment issues and gives you peace of mind.

Refund Status

You can check the status of your refund online using the West Virginia Tax Division’s MyTaxes portal. This tool is available 24/7 and provides the most up-to-date tax filing information. To access your record, you’ll need:

• Your Social Security number
  
  
• The exact refund amount listed on your return
  
  
• The applicable tax year (2016)

To achieve optimal results, please input your personal information within a secure browser window. This helps protect your privacy and prevents data exposure during your search.

Processing Timelines and Common Delays

If you directly file your 2016 West Virginia return, processing typically takes 2 to 3 weeks. Paper returns may require 6 to 8 weeks or more, depending on the state's current workload and how accurately the return was completed. Several factors can lead to delays. Common issues include math errors, incomplete sections, or missing state tax forms and schedules. If the return was not properly signed or dated, it may be rejected or held for further review.

In some cases, returns are selected for manual review, which can further extend processing time. Additionally, if your browser memory stores outdated information, it may display an incorrect refund status. Clear your browser cache or start a new session when checking online to ensure you see the most current updates.

Final Filing Checklist

Ensure all the necessary forms and schedules are filled out before sending your tax return. This includes Form IT-140, IT-140W, and any relevant schedule, like Schedule M, A, or UT. If you are claiming tax credits, please include the appropriate credit schedules. Ensure that all dollar amounts are rounded, that Social Security numbers are correct, and that the return is signed and dated.

For your records, keep supporting documents like proof of deductions, other state returns, or military paperwork. While you don’t need to mail these, store them securely in case of future review. Use the correct mailing address depending on whether you are expecting a refund or sending a payment, and always keep a copy of your complete return for your records.

Frequently Asked Questions (FAQs)

What would happen if I missed the filing deadline on April 17, 2017?

You can still file your 2016 West Virginia return, even late. While penalties and interest may apply, filing now is better than delaying further. Late filing penalties are usually higher than late payment penalties. If you owe money, include payment with your return or contact the state to request a payment plan.

Can I still e-file my 2016 West Virginia return?

Many tax software providers allow e-filing for prior-year returns, including 2016. Make sure the software supports West Virginia returns for that year. If e-filing isn’t available through your provider, you can print and mail your return using the official 2016 state forms available on the West Virginia Tax Division website.

What deductions do West Virginia filers often overlook?

Commonly missed deductions include the senior citizen deduction (up to $8,000 for those 65+), military retirement benefits, and interest on U.S. obligations. Some taxpayers also overlook credits for taxes paid to other states, charitable contributions, and out-of-pocket medical expenses that exceed income thresholds.

How do I get an extension for 2016?

West Virginia generally honors federal filing extensions. If you received a federal extension for 2016, the state likely accepted it too. However, an extension to the file does not extend the time to pay. Any tax owed was still due by April 17, 2017, and interest applies to late payments.

Can I file jointly if my spouse and I moved states during the year?

If you filed a joint federal return, you can typically file jointly in West Virginia. However, if only one spouse is a resident, you may need to complete Schedule A to allocate income properly. Review residency guidelines or contact the West Virginia Tax Department for specific instructions.