Filing a West Virginia tax return requires careful planning and understanding of state rules and federal alignment. This guide helps residents and business owners navigate the 2023 tax process effectively. Individuals must file accurately to avoid penalties, claim refunds, or fulfill state tax obligations. Everyone benefits from a straightforward, well-organized tax strategy, whether employed or self-employed.
This guide suits full-year residents, part-year residents, and non-residents earning income from West Virginia sources. Small business owners operating within state lines will also find relevant instructions and compliance requirements here. Freelancers, sole proprietors, and LLCs must pay attention to deductions and available credits. All filers can use this guide to simplify their 2023 return experience.
You will learn about critical filing deadlines, including regular and extended due dates for federal or state emergencies. The guide explains required forms like IT-140 and relevant schedules supporting income and credit details. We outline filing options, from electronic portals to mail-in forms, and accepted payment methods. Lastly, you’ll learn to track refunds, resolve balances, and confidently finalize your return.
Who Needs to File a Tax Return
Filing a West Virginia tax return for 2023 depends on several key factors, including your residency status, income level, and business activity. Whether you're a full-time resident, part-time resident, or non-resident earning West Virginia-sourced income, understanding your tax obligations helps ensure you're compliant and avoid penalties.
- Full-Year Residents Must File Based on Adjusted Gross Income: If you lived in West Virginia for the entire tax year, you must file a West Virginia personal income tax return if your adjusted gross income (AGI) exceeds the state’s filing thresholds. These thresholds are similar to the federal income tax return requirements and vary based on your filing status (single, married, head of household, etc.). Even if no tax is due, you must file to claim any refund or credit you’re eligible for.
- Part-Year Residents File for Income Earned While in West Virginia: If you moved into or out of West Virginia during 2023, you're considered a part-year resident. You must file a West Virginia income tax return and report only the income earned while a state resident. Use Schedule A and Schedule M to make the necessary adjustments to your tax forms. Prepare your federal and West Virginia tax returns for 2023 to align income reporting properly.
- Non-Residents Must File if They Earned West Virginia Income: Non-residents who earned wages or business income in West Virginia must file a non-resident tax return. This applies even if you live in a neighboring state. You must complete Form IT-140 and attach supporting tax information from within West Virginia, such as W-2s or 1099s. Double-check your browser memory or browser window for open tabs with tax filing information or payment services to avoid missing key steps.
- Virginia Residents May Be Exempt Under Reciprocity Agreements: Thanks to the Virginia tax reciprocity rule, full-year Virginia residents who earn wages in West Virginia typically do not have to file a West Virginia state income tax return—as long as their only West Virginia income is from wages. However, they must file a Virginia tax return and may need to submit a Form WV/VA-1 to their employer to ensure correct withholding. Always search for updated tax filing information before assuming exemption.
Being transparent about your filing status, residency, and income sources ensures you stay on top of your West Virginia tax responsibilities. Before the due date, verify current tax information, use the correct forms, and contact support if you need help navigating your income tax return obligations.
Key Filing Deadlines for Your Tax Return
Understanding the key filing deadlines for your West Virginia tax return for 2023 is essential to avoid late penalties and ensure timely refunds. Whether you're an individual taxpayer or a small business owner, knowing about specific tax year dates will help you properly file your income tax return, organize necessary tax forms, and manage any required payment or credit claims.
- April 15, 2024 – Standard Due Date for Filing Your West Virginia Tax Return: This is the official due date for submitting your West Virginia personal income tax return for the 2023 tax year. You must file by this date if you earned income in West Virginia, whether as a resident or non-resident, and meet the adjusted gross income thresholds. Filing your West Virginia tax return late could result in penalties, even if your federal income tax return was submitted on time.
- October 15, 2024 – Extended Filing Deadline for Approved Extensions: If you applied for a filing extension with the IRS, which was approved, the extended tax return deadline is October 15, 2024. It's important to note that an extension allows more time to file, not to pay. Any tax owed must still be paid by April 15 to avoid interest or penalties. Use this time wisely to prepare, search for missing documents, and ensure accurate income tax forms.
- Disaster Relief May Change Your Filing Date: The West Virginia State Tax Department may offer adjusted tax filing information for taxpayers impacted by federal disaster declarations. If your business or home is in a FEMA-declared disaster area, you qualify for an extended filing or payment window. Check official West Virginia tax updates or contact the department directly for assistance and to confirm your eligibility for these special provisions.
- Why Payment and Filing Deadlines Don’t Always Align: Although the filing deadline may be extended (e.g., through an extension), payment deadlines typically remain fixed at April 15. Failing to pay your estimated tax by that date—even if your forms are submitted later—can incur additional fees. Always separate your filing schedule from your payment obligations to avoid confusion. It’s helpful to save digital records in your browser window or external storage, but don't rely solely on browser memory for critical tax information.
Staying ahead of West Virginia tax filing information ensures you meet state and federal obligations, avoid penalties, and secure a faster refund. Use the official resources to search, prepare, and submit your income tax return accurately and on time.
Required Tax Forms to File
To correctly file your West Virginia tax return for 2023, it’s crucial to know which personal income tax forms and supporting documents are required. Whether you’re an individual filer or a small business owner, understanding the essential tax forms—like Form IT-140, schedules, and credit attachments—will help ensure you meet the due date and avoid delays with your refund or payment. Below is a breakdown of everything you need to prepare and file your income tax return confidently.
Form IT-140: The Main West Virginia Personal Income Tax Return
Form IT-140 is the primary West Virginia state income tax return used by:
- Full-year residents
- Part-year residents
- Non-residents with West Virginia-sourced income
This form aligns with your federal income tax return details, including your adjusted gross income (AGI). Most taxpayers will begin by pulling key data from their IRS filing to complete IT-140 accurately. If you're using a browser window to access online filing tools, clear your browser memory to avoid autofill errors that might conflict with your current tax year.
Schedule A: Modifications to Adjusted Gross Income
Schedule A allows you to adjust your AGI, which is critical in calculating your taxable income for West Virginia tax purposes. These modifications might include:
- Interest income from U.S. obligations
- Contributions to a 529 college savings plan
- Military retirement exclusions
Using this schedule properly can save you money by reducing your tax liability. Always search the official tax filing information to verify which deductions apply to your situation.
Schedule M: Reporting Additions and Subtractions
Schedule M helps you prepare your tax return by listing additions to or subtractions from federal AGI that impact your West Virginia tax return for 2023. Common items include:
- Out-of-state income not taxed by West Virginia
- Expenses claimed on your federal income tax return are disallowed in WV.
- Virginia tax paid to neighboring states (critical for those living near state lines)
Understanding Schedule M can ensure accurate reporting of tax information and avoid overpayment.
Schedule E: Reporting Income from Businesses, Rents, and Royalties
If you're self-employed or receive rental or royalty income, you’ll likely need Schedule E. This schedule details business services, rental operations, and royalty income earned in or sourced from West Virginia. It’s especially relevant for small business owners and sole proprietors. Be sure to claim any credit for business-related expenses and contact the West Virginia State Tax Department if you're unsure how to report complex income sources.
Credit Schedules: Reducing Your Final Tax Liability
There are several tax credit schedules available to individuals and businesses. Common examples include:
- Family Tax Credit
- Senior Citizen Tax Credit
- Homestead Excess Property Tax Credit
These credit forms can directly reduce the tax you owe and, in some cases, increase your refund. Be sure to file these forms correctly to receive all benefits you’re entitled to.
Where to Find West Virginia Tax Forms and Instructions
Official West Virginia tax forms are available for download via the West Virginia State Tax Department website. These include:
- Fillable PDFs for all personal and business forms
- Complete filing instructions for each tax form
- Links to e-file systems and paper mail options
To ensure you're working with the most current tax filing information, always search from a reliable browser window and double-check that the tax year selected matches 2023.
Having the correct forms, schedules, and official tax filing information remains essential for an accurate and timely West Virginia tax return for 2023. Whether you’re filing individually or for a business, a complete understanding of these tax forms and credits will help you prepare, file, and potentially save on your final payment.
Step-by-Step Guide to Completing Your Tax Return for 2023
Filing your West Virginia tax return accurately requires careful attention to each step. Below is a detailed walkthrough covering gathering documents, completing personal information, and calculating your final tax liability. This section breaks down each step with clear, actionable guidance.
Gathering Tax Year Documents: W-2s, 1099s, AGI from Federal Return
Before completing your West Virginia tax return, ensure you’ve collected all the documents for the 2023 tax year. These form the foundation of your state filing.
- Collect All W-2 Wage Statements: Gather W-2 forms from each employer you worked for in 2023, as these report your taxable wages and state withholding amounts.
- Compile All 1099 Forms: Collect all 1099 forms, including 1099-NEC for self-employment income, 1099-INT for interest income, 1099-DIV for dividends, and 1099-G for government payments such as unemployment benefits.
- Secure a Copy of Your Federal Tax Return: Retrieve your completed 2023 federal Form 1040, which will provide your Adjusted Gross Income (AGI), a necessary reference when filing your West Virginia return.
- Review Year-End Brokerage or Bank Statements: Collect year-end statements from banks or investment firms in case reportable incomes, such as capital gains or interest under the $10 threshold, are not covered by a 1099 form.
Having your complete documentation ready ensures a smooth and accurate filing process from the very start.
Entering Personal Info, Exemptions, and Calculating Taxable Income
Once your documents are ready, the next step is to input your details, identify exemptions, and calculate your West Virginia taxable income.
- Enter Your Basic Personal Details: At the top of Form IT-140, fill in your name, Social Security number, and current mailing address, ensuring the information matches your federal return.
- Select Your Correct Filing Status: To align with your federal status and West Virginia requirements, choose from single, married filing jointly, married filing separately, or head of household.
- List All Dependents and Qualifying Exemptions: Enter the names, SSNs, and relationship of any dependents, which will determine your total exemption allowance.
Completing this section sets the stage for modifications and the final tax calculation later in the form.
Applying Income Modifications, Exemptions, and Computing Final Tax
After establishing your AGI and exemptions, apply any modifications specific to West Virginia before computing your final tax liability.
- Apply West Virginia Income Additions: Add items like out-of-state municipal bond interest or other income that West Virginia does not exempt, as listed in Schedule M, Part I.
- Subtract Qualifying Income Modifications: Using Schedule M, Part II, subtract allowable deductions such as federal tax refunds, military retirement income, and West Virginia 529 contributions.
- Determine West Virginia Adjusted Gross Income: Calculate your modified AGI by adding and subtracting the appropriate amounts from your federal AGI, resulting in your state-level AGI.
- Apply the West Virginia Exemption Allowance: Subtract your total exemption amount from your state AGI to determine your taxable income.
Completing this stage gives you your raw state tax obligation, which you’ll later reduce through eligible credits before finalizing and submitting your return.
Applying Credits on Your Tax Return
Applying tax credits effectively can significantly reduce your West Virginia state tax liability for the 2023 tax year. Below is a breakdown of the most relevant credits available to individuals, families, and small business owners—along with guidance on how to apply them properly using the required tax forms.
- Family Tax Credit: A Relief for Lower-Income Households: The Family Tax Credit is available to full-year West Virginia residents whose federal adjusted gross income falls below a certain threshold. It is nonrefundable, meaning it can reduce your tax liability to zero but not generate a refund. Eligibility depends on filing status, number of dependents, and income level. You'll calculate and claim this credit using Schedule FTC-1.
- Homestead Excess Property Tax Credit: For Homeowners with Low Income: This credit benefits residents who paid a high percentage of their income on property taxes. You may qualify if your homestead property taxes exceed 4% of your federal adjusted gross income. The maximum credit is $1,000 and refundable—file using Form HEPTC-1 and your IT-140 return.
- Senior Citizen Tax Credit (Offset for Retirees): Seniors who qualify for the Homestead Exemption under WV law and paid federal tax on Social Security benefits may be eligible. This credit is designed to offset double taxation on retirement income and is calculated using Schedule SCTC-1. It's essential for fixed-income retirees.
- Business Investment and Job Creation Credit (For Growth-Minded Businesses): Small businesses that invest in property or create new jobs in West Virginia may qualify for this multi-tiered credit. Depending on the program, it can be substantial—up to 10–13% of qualified investment or $3,000 per new job. Use Schedule WV/JTC-A and supporting forms based on your business structure.
- Neighborhood Investment Credit (For Contributions to Charitable Organizations): Small businesses and individuals who donate to certified Neighborhood Investment Program organizations may receive a credit equal to up to 50% of the donation. The credit is capped and requires pre-approval from the WV Development Office. Use Form NIP-1 with documentation from the organization.
When applied correctly, tax credits lower your tax bill and may lead to a refund or carry-forward benefits for future tax years. Review your eligibility carefully and file the required schedules precisely to maximize your tax savings.
How to File Your Tax Return Electronically or by Mail
Filing your West Virginia tax return can be done electronically or through traditional mail, and each method comes with distinct advantages, drawbacks, and procedural steps. Below is a detailed breakdown to help you make the best filing choice.
E-Filing: Speed, Accuracy, and Convenience
- Electronic filing is faster and minimizes the chances of human error due to built-in validation checks.
- Returns filed electronically are typically processed quickly, resulting in faster refunds—often within two weeks.
- E-filing platforms also provide confirmation of receipt, which offers peace of mind that your return was successfully submitted.
Drawbacks of E-Filing: Not for Everyone
- Individuals with complex returns or unsupported forms (such as rare credits or deductions) may find e-filing restrictive.
- Some online tax services charge state filing fees, especially for business filers or those with itemized deductions.
- Limited flexibility for those without reliable internet access or who prefer physical documentation.
Paper Filing: Familiar and Tangible
- Filing by mail is a traditional option for those who prefer a physical paper trail or who distrust digital systems.
- It can benefit taxpayers with unusual filing needs or specific attachments that e-file systems may not accommodate.
- Paper forms also allow more control over the layout and presentation of supplemental documentation.
Cons of Paper Filing: Slower and Prone to Errors
- Returns mailed in are more likely to have manual errors and may take 8–12 weeks to process.
- There is no immediate confirmation of receipt unless you send via certified mail.
- Mailing mistakes—such as using the wrong address or failing to sign the return—can lead to delays or rejections.
Free E-Filing Through MyTaxes.WV.gov
- West Virginia offers many residents free electronic filing via MyTaxes (official state portal).
- Individuals can file Form IT-140 online at no cost, provided their return meets eligibility standards.
- This platform supports direct deposit for refunds and online payment for balances due in one streamlined session.
Where to Mail Your West Virginia Tax Return
- If you’re expecting a refund:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 1071
Charleston, WV 25324-1071
- If you owe taxes (include check or money order):
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 3694
Charleston, WV 25336-3694
- Always double-check the current tax year instructions, as mailing addresses occasionally change. Using the wrong address may delay processing.
Whether you choose to file electronically for speed and simplicity or by mail for control and customization, understanding the nuances of each option ensures your return is filed correctly and on time.
Frequently Asked Questions
What to do if you miss the West Virginia tax return deadline
If you miss the filing deadline, file your return as soon as possible to minimize penalties and interest. West Virginia charges a late filing penalty of 5% per month (up to 25%) and interest on any unpaid tax. If you expect a refund, there's no penalty for late filing, but delays may affect your refund timeline. Filing electronically can help expedite processing even after the deadline.
How to file a Virginia tax extension
To file a Virginia tax extension, you don’t need to submit a separate form if you owe no additional tax. Virginia automatically grants a 6-month extension (until November 1) for filing, not payment. However, if you owe tax, you must submit Form 760IP and pay the estimated amount by May 1. Interest accrues on unpaid balances, so timely payment is crucial, even if you need more time to prepare the return.
Can you file jointly if one spouse moved mid-year?
Yes, spouses can still file jointly even if one moved mid-year, provided they were legally married on December 31 of the tax year. You'll need to account for residency status for both individuals—especially if one earns income in another state. The part-year resident return (Form IT-140) is used in West Virginia, and income is allocated accordingly. Filing jointly may offer tax benefits, but double-check state-specific guidance or consult a tax professional.
What if you can't pay your West Virginia tax bill right away?
If you can’t pay your tax bill in full, file your return on time to avoid a late filing penalty. Then, contact the West Virginia State Tax Department to request a payment plan. You can pay in installments via check, credit card, or the MyTaxes online portal. Interest and late payment penalties will still apply, but setting up a formal agreement can prevent further enforcement actions like liens or garnishments.
How do I amend a submitted West Virginia tax return?
To amend a previously filed West Virginia return, file Form IT-140 with the “Amended Return” box checked. If applicable, include any corrected or updated schedules and a copy of your amended federal return (Form 1040-X). Be sure to explain the changes in a written statement. Amended returns must be filed within three years of the original filing date to claim a refund. Paper filing is required—amended returns cannot be submitted electronically.
