How to File Your West Virginia Tax Return for 2024: Step-by-Step Guide for Individuals and Small Businesses

Filing your West Virginia 2024 tax return may feel overwhelming, especially if you're an individual taxpayer, sole proprietor, or small business owner. This guide breaks down everything you need to know to file accurately and on time, from understanding who needs to file to selecting the proper forms and avoiding penalties.

West Virginia’s income tax rules have undergone several changes this tax year, including updated tax rates, adjusted brackets, and new opportunities to claim tax credits. Whether you're preparing your income tax return independently or with assistance, staying informed and organized is essential when handling your tax filing responsibilities.

This article provides clear and practical tax filing information for the 2024 tax year. After you file, we’ll walk you through deadlines, payment options, available services, and what to expect. If you’re new to West Virginia taxes or want to ensure your tax filing information remains current, you’re in the right place.

Who Needs to File a West Virginia Tax Return?

Understanding who must file a West Virginia 2024 tax return is the first step to staying compliant with state tax laws. If you earned income in West Virginia or lived in the state for any portion of the year, you may be required to file a personal income tax return. Your filing status and income level also determine whether you must file.

You must file a West Virginia income tax return for the 2024 tax year if any of the following apply:

1. You were a full-year resident of West Virginia and are required to file a federal income tax return.
   
   
2. You were a part-year resident who moved into or out of West Virginia during the tax year and earned income.
   
   
3. You were a nonresident but earned income from West Virginia sources, such as wages, rental property, or business activity.
   
   
4. Even if your business operates from another state, you earn income in West Virginia as a sole proprietor or small business owner.
   
   
5. Suppose you are a resident of a bordering state (Ohio, Maryland, Pennsylvania, Virginia, or Kentucky) and earn income in West Virginia. In that case, you may be exempt from filing due to a reciprocal agreement.

Special rules apply to part-year residents and military personnel. If you served in the military or changed your state of legal residence during the year, you may still need to file, depending on your income and circumstances. If you are unsure about your status, the West Virginia tax division offers assistance and guidance through its online services and support line.

2024 Tax Deadlines for West Virginia Filers

Filing your West Virginia 2024 tax return deadlines align with federal and state schedules. Missing these dates can result in penalties, interest charges, or delays in receiving a refund.

• January 15, 2025—This date is the deadline to make your fourth and final estimated tax payment for the 2024 tax year if you are self-employed or otherwise required to pay quarterly.
  
  
• January 27, 2025 – The West Virginia tax division begins accepting 2024 personal income tax returns for processing.
  
  
• April 15, 2025 – This deadline is the final day to file your income tax return, request an extension, and make any required tax payments to avoid late penalties.
  
  
• October 15, 2025 – If you filed for an extension, this is the final day to submit your completed return without additional penalties.

While a filing extension grants extra time to file your return, it does not extend the time to pay your taxes. All payments are due by April 15 to avoid interest and late charges.

2024 West Virginia Income Tax Rates and Brackets

West Virginia has adjusted its income tax brackets for 2024 to reflect lower rates, making it essential for taxpayers to understand how their income is taxed under the new structure.

• Income less than $10,000—taxed at 2.36% of your taxable income.
  
  
• Income from $10,000 to $24,999—Tax is $236 plus 3.15% of the amount over $10,000.
  
  
• Income from $25,000 to $39,999—Tax is $708.50 plus 3.54% of the amount over $25,000.
  
  
• Income from $40,000 to $59,999—Tax is $1,239.50 plus 4.72% of the amount over $40,000.
  
  
• Income of $60,000 or more—Tax is $2,183.50 plus 5.12% of the amount over $60,000.

If you are married, filing separately, or claiming notable tax credits, refer to the instructions provided by the West Virginia tax division for the appropriate rate schedules.

Required Tax Forms for West Virginia Residents and Small Business Owners

To file your West Virginia 2024 tax return, you need the correct forms based on your residency status and income type. Most individuals and sole proprietors will use Form IT-140 and supporting schedules as required.

For individual taxpayers:

• Form IT-140 is the main income tax return form for all filers, including nonresidents and part-year residents.
  
  
• Schedule A—Required to allocate income if you lived in West Virginia for only part of the year or earned income as a nonresident.
  
  
• Schedule M—Used to report income additions or subtractions when calculating your West Virginia adjusted gross income.
  
  
• Schedule E—Allows you to claim a credit for income taxes paid to other states if you earned income outside West Virginia.
  
  
• FTC-1, HEPTC-1, RECAP—These schedules claim various tax credits for families, seniors, or property owners.

This section is for sole proprietors and small business owners:

• Schedule SB-1—If you qualify, use this schedule to claim the Small Business Property Tax Adjustment Credit.
  
  
• Form IT-140ES—Required if you make quarterly estimated tax payments throughout the year instead of withholding.
  
  

To avoid browser window or browser memory issues when filling out forms online, download the PDFs directly from the West Virginia tax division website and save them before entering your information.

Step-by-Step Instructions to Complete Form IT-140

Form IT-140 is the standard income tax return most West Virginia taxpayers use. Completing each section correctly ensures your refund is issued on time or that you pay the correct amount if taxes are owed.

Before you begin, gather the following documents:

• You will need a copy of your completed federal income tax return (Form 1040), as your federal adjusted gross income is the starting point for your West Virginia return.
  
  
• Collect all W-2 forms from your employers and 1099 forms reporting other income, such as self-employment, dividends, or interest.
  
  
• Have your Social Security number ready, along with those of your spouse or dependents if applicable.
  
  
• Remember to include records of estimated tax payments made throughout the 2024 tax year.
  
  
• Gather any documents related to deductions or tax credits you plan to claim, including prior-year tax information for reference.

Steps to complete Form IT-140: Please start by entering your full name, mailing address, Social Security number, and filing status in the top section of the form.

1. On Line 1, enter your federal adjusted gross income from your federal return, which determines your base income for West Virginia taxes.
   
   
2. On Line 2, report any additions required by West Virginia law, such as income not taxed at the federal level but taxable in the state. Use Schedule M if needed.
   
   
3. On Line 4, subtract income that West Virginia does not tax, such as certain retirement benefits or municipal bond interest, and refer to Schedule M for guidance.
   
   
4. Line 5 calculates your West Virginia adjusted gross income, reflecting any state-specific income modifications.
   
   
5. Use Lines 6 through 8 to calculate your exemptions by multiplying them by $2,000 and subtracting them from your adjusted income.
   
   
6. Line 9 provides your taxable income, which determines how much personal income tax you owe using the state’s current rate schedule.
   
   
7. On Line 10, apply the appropriate tax rate to your income bracket to calculate your tax liability. Use the rate instructions for accuracy.
   
   
8. Use Lines 11 through 15 to apply any eligible tax credits, including the Family Tax Credit, Senior Citizen Credit, or others that reduce what you owe.
   
   
9. On Lines 16 through 20, report the payments you’ve already made, including withholding from W-2s or prior estimated tax payments.
   
   
10. Lines 21 through 29 determine whether you are due a refund or still owe a balance after subtracting credits and payments from your total tax due.
    
    
11. Finally, sign and date the form. If you are filing a joint return, both spouses must sign the form and provide a phone number and email address for contact.

How to File Your West Virginia Tax Return (e-File or Paper)

West Virginia offers multiple filing options, and electronic filing is encouraged for faster processing, fewer errors, and added security.

If you choose to file electronically:

• If you meet specific income, age, or military service requirements, you may qualify for the Free File program, which allows you to submit your return at no cost.
  
  
• Most major tax software platforms support West Virginia tax filing and guide you through the process step by step.
  
  
• You can also file directly through the West Virginia tax division’s MyTaxes portal, which offers secure access to your account and filing tools within a protected browser window.
  
  
• Taxpayers may also work with a certified tax preparer or CPA, who can file their return electronically on their behalf.

If you choose to file by paper:

• Download and print Form IT-140 and any necessary supporting schedules directly from the West Virginia Tax Division website.
  
  
• Complete the form using blue or black ink, ensuring all required fields are filled out completely and accurately.
  
  
• Attach all necessary documents, including copies of W-2s, 1099s, and any schedules supporting your income, deductions, or credits.
  
  
• Please sign and date your return before mailing it, and keep a copy for your records.
  
  
• Use the correct mailing address depending on whether your return includes a payment or you expect a refund, as listed in the filing instructions.

Paper returns typically take longer to process than electronic filings. If timing is important—especially for receiving a refund—electronic submission is recommended.

How to Pay Your West Virginia Tax Bill

If your West Virginia 2024 tax return shows a balance due, you have several payment options available. Paying by the deadline helps avoid penalties, interest, and enforcement actions.

Electronic payment options include:

• You can make an ACH Debit payment through the MyTaxes portal by entering your bank routing and account numbers. This method is free and allows you to select a payment date.
  
  
• You may also submit payment using ACH credit if your bank supports it. You must apply for authorization through the West Virginia EFT system or submit Form WV/EFT-5 in advance.
  
  
• Credit and debit card payments are accepted through the state’s payment processor. While this option is convenient, it includes a processing fee of approximately 2.5% of your payment.

If you prefer to pay by check:

• Make the check payable to “West Virginia State Tax Department” and write your Social Security number and “2024 IT-140” on the memo line.
  
  
• If you pay after e-filing your return, include the Form IT-140V payment voucher with your check.
  
  
• If you are mailing your paper return with a check, simply include the payment with your completed forms in the same envelope.

Be sure to verify your account information before submitting payment. The West Virginia tax division imposes a $15 fee for returned electronic payments due to insufficient funds, incorrect account numbers, or closed accounts.

What should you do if you can’t pay your full tax balance?

Suppose you cannot pay your full West Virginia 2024 tax return balance by the April 15 deadline. In that case, the state offers payment options to help you manage your obligations without noncompliance.

• You should pay as much as possible by the due date to reduce penalties and interest that begin accruing immediately on any unpaid balance.
  
  
• The West Virginia tax division offers installment payment plans, allowing you to spread your remaining balance over time if you qualify.
  
  
• To request a payment arrangement, contact the West Virginia tax division at 1-800-982-8297 or log in to the MyTaxes portal to explore options.
  
  
• Remember that penalties include a monthly late payment charge of 0.5% (up to 25%) and annual interest at 9.5% until the balance is paid in full.

Requesting assistance early can help you avoid additional enforcement actions such as wage garnishments, liens, or offsets for future refunds.

How to Track Your Refund or Check Account Status

Once your West Virginia tax return has been submitted, you can monitor the status of your refund or verify that your payment was received using online and phone-based tools.

• The easiest way to check your refund is to visit the MyTaxes portal and select the “Where’s My Refund?” option. You will need your Social Security number and the exact refund amount to proceed.
  
  
• Refunds from electronically filed returns with direct deposit are typically issued within 10–14 business days. Paper checks may take three to four weeks to process, while paper-filed returns may take 8 to 12 weeks to process.
  
  
• You can also call the automated refund hotline at 1-800-982-8297, available 24 hours a day. When calling, have your Social Security number and refund amount ready.
  
  
• To check your account balance or confirm that a payment has posted, log into the MyTaxes portal and select “View Account” or “Account Summary.”

Delays may occur during peak filing periods or if your return requires additional review. Using direct deposit and electronic filing helps reduce processing time.

Final Filing Checklist

It is essential to review every detail before submitting your West Virginia 2024 tax return to ensure accuracy and avoid unnecessary delays or penalties.

• Confirm that your name, address, and Social Security number match your federal income tax return.
  
  
• Ensure you have selected the appropriate filing status and completed all applicable sections of Form IT-140.
  
  
• Double-check that you’ve reported all income, including W-2 wages, 1099 payments, and any self-employment earnings.
  
  
• Verify that you have included any necessary tax credits, deductions, or income modification schedules.
  
  
• Review your math and make sure all totals on the return match supporting documents.
  
  
• Attach all required forms, including W-2s, 1099s, and supporting documentation for estimated tax payments or credits you claim.
  
  
• Sign and date the return. If filing jointly, both spouses must sign.
  
  
• If you request a refund, ensure your direct deposit details are accurate. If you are paying, confirm your payment method and include Form IT-140V if sending a check.
  
  
• Keep a complete copy of your return and all attachments for your records.
  
  
• If filing by mail, use the correct address based on whether your return includes a refund or a balance due. If filing online, verify that you’ve received confirmation of successful submission.

Completing this checklist helps avoid common filing errors and organizes your tax information for future reference.

Frequently Asked Questions

What if I missed the deadline to file my West Virginia 2024 tax return?

If you missed the April 15 deadline to file your West Virginia 2024 tax return, you should file as soon as possible. Taxpayers who qualify for a refund won’t face penalties, but interest and late-payment penalties will begin to accrue if you owe taxes. The West Virginia tax division honors IRS extensions if you applied on time. Be sure to include the correct tax filing information and payment to minimize penalties.

Can I file my West Virginia tax return electronically for free?

Many taxpayers qualify for free electronic filing through the West Virginia Free File program. Eligibility depends on income, age, or military status. If you are eligible, you can file your income tax return online without paying software fees. Visit the West Virginia tax division website for a list of approved services. E-filing helps avoid browser memory issues and provides fast confirmation, especially when using a secure browser window.

How do I claim tax credits on my West Virginia income tax return?

To claim a tax credit on your West Virginia personal income tax return, complete the appropriate schedule, such as Schedule E or FTC-1. Taxpayers may qualify for credits like the Family Tax Credit or Homestead Excess Property Tax Credit, which reduce income tax owed. Ensure to include all required tax information and submit accurate supporting documentation to avoid delays in processing your return or refund.

How do I request an extension for my West Virginia tax return?

West Virginia automatically honors a federal extension if you filed IRS Form 4868 on or before the due date. If you did not apply for a federal extension, you must submit Form WV4868. Remember, an extension only gives you more time to file your tax return—not to pay. Any unpaid balance is still due by April 15 for the 2024 tax year to avoid penalties and interest.

Can part-year residents file a joint return in West Virginia?

Part-year residents can file a joint return in West Virginia if they filed jointly on their federal income tax return. You must use Schedule A to allocate income earned inside and outside the state. The tax filing information remains linked to your adjusted gross income and total income for the tax year. Both spouses must include valid Social Security numbers and sign the return to complete the process.

How do I report income from self-employment on my West Virginia tax return?

If you are self-employed, report your business income on your federal income tax return first. Your federal adjusted gross income carries over to Line 1 of your West Virginia return. You must file Form IT-140 and may need to include estimated tax payment details. West Virginia taxpayers operating a sole proprietorship should review Schedule SB-1 to determine whether they qualify for the Small Business Property Tax Adjustment Credit.

How can I check the status of my refund or payment balance?

To check the status of your refund or payment balance, visit the MyTaxes portal on the West Virginia tax division website. Use the "Where’s My Refund?" tool or select “Account Summary” for payment and balance updates. You’ll need your Social Security number and refund amount. These online services help ensure your tax filing information remains accessible while minimizing errors and saving browser memory when viewed in a secure browser window.