How to File a West Virginia State Tax Return for Tax Year 2013 Effectively

Filing a West Virginia state tax return for the 2013 tax year requires understanding the state’s filing requirements, available forms, and submission methods. This guide provides detailed instructions for part-year residents and nonresidents with West Virginia income. It covers who must file, essential deadlines, necessary documentation, and the steps to complete and submit your return accurately, ensuring compliance with state tax laws and helping taxpayers avoid penalties or processing delays.

The due date for filing your 2013 West Virginia personal income tax return was April 15, 2014, matching the federal government’s tax deadline for that year. Filing on time helps you avoid penalties, interest, or delays in receiving your refund. If you missed the original filing date, you can still use this guide to learn how to file correctly, claim available credits, or resolve any outstanding taxes owed to the state.

You will find clear instructions on e-filing, mailing paper returns, and choosing the proper forms for your situation. We also cover standard tax deductions, income thresholds, and filing requirements for different taxpayer groups, including married filing jointly, single filers, and part-year residents. By following each section carefully, you can complete your return with confidence and accuracy, even if this is your first time handling a state tax filing.

Who Must File a West Virginia State Tax Return

Whether you need to file a West Virginia state tax return for tax year 2013 depends on your residency status, income level, and certain exceptional circumstances. Filing ensures compliance with state law, allows you to claim eligible credits, and may help you secure a refund if too much tax was withheld.

Full-Year Residents

You must file a tax return for West Virginia if you were a state resident for the 2013 tax year and your income exceeded the personal exemption allowance.
Even if you had no tax due, filing may allow you to claim certain credits or refunds for any tax withheld by employers.

Part-Year Residents

You are considered a part-year resident if you moved to or from West Virginia during 2013.
You must file a state return reporting all income earned while living in West Virginia and any West Virginia-derived income earned as a nonresident.

Non-residents with West Virginia Income

If you lived outside West Virginia but earned income within the state, you may be required to file.
Examples include wages, business income, or rental income from property located in West Virginia.

Special Filing Requirements

Some taxpayers must file even if they do not meet standard income thresholds. For example:
- You claim a refund for taxes paid through withholding or estimated tax payments.
- You qualify for the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit.
- You must file a return if you need to report specific deductions or exemptions that will apply to future tax years.

Income Thresholds and Filing Requirements

Whether you need to file a West Virginia state tax return for tax year 2013 often depends on your income level, residency status, and age. Understanding the thresholds helps taxpayers avoid penalties while ensuring they claim any available credits or refunds.

Personal Exemption Allowances

Each taxpayer can claim a personal exemption allowance of $2,000 for themselves and each eligible dependent.
For taxpayers claiming zero exemptions, the allowance drops to $500.
If your West Virginia income exceeds your total exemption amount, you are required to file a tax return.

Filing Requirement Thresholds

Most residents must file if their West Virginia Adjusted Gross Income (AGI) exceeds the personal exemption allowance.
Even if your federal return shows no tax due, West Virginia may still require you to file if your income exceeds the state threshold.

Senior Citizen Exceptions and Exemptions

Taxpayers 65 or older may not need to file if total income falls below the exemption allowance plus an additional $8,000 per qualifying senior.
Senior citizens claiming credits such as the Senior Citizen Tax Credit must still file even if their income is below the standard filing threshold.

For official instructions on filing requirements, visit the West Virginia State Tax Department.

Key Tax Law Changes for 2013

Several updates to the West Virginia state tax return for tax year 2013 changed how some taxpayers calculate income, credits, and deductions. Understanding these updates will help you file accurately and claim any benefits for which you qualify.

Active Duty Military Pay Deduction

West Virginia residents who served on active duty for at least 30 continuous days and were separated from service in 2013 may be eligible for a deduction on qualifying military pay.

The deduction applies only to the portion of military pay included in your federal adjusted gross income, so you must confirm this amount before filing.
To meet the documentation requirements, taxpayers claiming this deduction must submit copies of their military orders and discharge papers with their tax return.

Municipal Use Tax Updates

On October 1, 2013, several West Virginia municipalities began assessing a municipal use tax on out-of-state purchases. This tax applies in addition to the standard state use tax.

Charleston and Wheeling now impose a 0.5% municipal use tax on applicable out-of-state purchases.
Harrisville and Quinwood impose a higher rate of 1% for qualifying purchases.
Purchases subject to the municipal use tax include online transactions, mail orders, and other out-of-state goods shipped to West Virginia addresses.

Alternative Fuel Tax Credit Changes

The Alternative Fuel Tax Credit rules changed on April 15, 2013, reducing the range of purchases that qualify for the credit.

Credits for purchases made on or after April 15, 2013, apply only to vehicles using compressed natural gas, liquefied natural gas, or liquefied petroleum gas.
Taxpayers who purchased qualifying vehicles before April 15, 2013, can still use unused credits to offset future West Virginia tax liabilities.

Where to Get the Right Tax Forms

You must gather the correct forms and schedules before completing your West Virginia state tax return for tax year 2013. All the required documents ensure your return is processed without delays or errors.

Primary Tax Forms

Taxpayers filing a standard West Virginia personal income tax return must use Form IT-140, the main form for reporting income, deductions, and tax liability. Regardless of filing status, every filer must also complete Form IT-140W to document state tax withholding amounts accurately.

Additional Schedules

Schedule M must be completed if you report modifications to your adjusted gross income, such as additions or subtractions specific to West Virginia law.
Schedule A requires part-year and nonresidents to report income from West Virginia sources separately from income earned in other states.
Schedule UT must be filed if you owe use tax on out-of-state purchases not taxed at the point of sale.
Form IT-140NRS applies to certain nonresident individuals with specific filing requirements set by the state.

How to Obtain the Forms

All official forms and instructions can be downloaded from the West Virginia State Tax Department’s website. Taxpayers without internet access can request printed forms by calling the automated ordering system or visiting a regional tax office during business hours.

Step-by-Step Instructions for Filing Your Return

Filing your West Virginia state tax return for the 2013 tax year involves several key steps. Following these steps helps ensure accuracy, reduces the risk of errors, and allows you to claim any credits or refunds you are entitled to.

Step 1: Gather Required Documents

Collect all W-2 forms from employers to accurately report wages and state tax withholdings.
Gather 1099 forms showing interest, dividends, retirement income, or other taxable income sources.
Keep your completed federal tax return available since many figures transfer directly to your state return.
Include property tax receipts, especially if you qualify for senior citizen or homestead credits.
Obtain military orders and discharge papers if you claim the Active Duty Military Pay Deduction.

Step 2: Complete Your Federal Return First

Your West Virginia income tax return uses your federal adjusted gross income as the starting point, so you must complete the federal return first.
Completing the federal return ensures all income, deductions, and credits are accurately reported before you begin your state return.

Step 3: Choose the Correct Filing Status

West Virginia follows federal filing status rules, including Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Widow(er) with Dependent Child.
Taxpayers must ensure their state filing status matches their federal status unless a specific exception applies under West Virginia law.

Step 4: Fill Out Personal Information and Exemptions

Enter your name, Social Security number, and mailing address clearly on the form to prevent processing delays.
If filing jointly, provide your spouse’s information and ensure all dependent information is accurate and complete.
Claim the correct number of personal and dependent exemptions to avoid overpaying or underpaying state taxes.

Step 5: Report Income and Deductions

Start with your federal adjusted gross income and make any required West Virginia-specific modifications on the appropriate schedules.
Include deductions or subtractions allowed under state law, such as retirement income exclusions or other credits.
Calculate your West Virginia adjusted gross income before determining taxable income and credits.

Step 6: Calculate Tax, Credits, and Use Tax

Use the state’s tax tables or rate schedules to determine the tax owed based on your income.
Apply any eligible credits, such as the Family Tax Credit, Senior Citizen Tax Credit, or Homestead Excess Property Tax Credit.
Complete Schedule UT if you owe use tax on internet or out-of-state purchases not previously taxed.

Step 7: Avoid Common Mistakes

Always include Form IT-140W even if you had no state tax withheld because the state requires this form for all filers.
Sign and date your return, since unsigned returns are not considered valid and will be rejected.
Round all amounts to the nearest whole dollar and use black ink for paper returns to ensure accurate scanning.

Filing Options and Mailing Addresses

Taxpayers filing a West Virginia state tax return for tax year 2013 can choose between electronic and paper filing methods. Selecting the right option depends on how quickly you want your return processed, whether you expect a refund, and your access to tax preparation resources.

Electronic Filing Options

Taxpayers can use e-filing through approved tax preparation software or authorized tax professionals to submit their returns online.
E-filing generally results in faster processing times and quicker refunds than paper returns.
The state accepts self-prepared returns using tax software and professionally prepared returns filed electronically.

Paper Filing Instructions

Taxpayers preferring paper returns must complete all required forms, schedules, and signatures before mailing the return to the appropriate address.
Using black ink, avoiding staples, and rounding figures to whole dollars improves processing accuracy for paper returns.
Paper filers should expect longer processing times. Refunds requested by paper check may take additional weeks compared to direct deposit.

Mailing Addresses for 2013 Returns

Refund Returns

If you expect a refund, mail your completed return to the West Virginia State Tax Department, P.O. Box 1071, Charleston, WV 25324-1071.

Balance Due Returns

If you owe taxes with your return, mail it to the West Virginia State Tax Department, P.O. Box 3694, Charleston, WV 25336-3694.

Mailing your West Virginia state tax return for tax year 2013 to the correct address ensures that it reaches the right processing department, reduces the risk of lost or misdirected documents, and helps the state process your return without delays or requests for resubmission.

Deadlines and Filing Extensions

Filing your West Virginia state tax return for tax year 2013 on time helps you avoid penalties, interest charges, and refund delays. Understanding the deadlines and extension rules ensures you meet your obligations and comply with state tax laws.

Standard Filing Deadline

The due date for filing your 2013 West Virginia state tax return was April 15, 2014. This date aligned with the federal government’s tax deadline for that year. If April 15 fell on a weekend or holiday, the deadline automatically moved to the next business day. Returns filed after the deadline could result in late penalties and interest on unpaid taxes.

Federal and State Filing Extensions

Taxpayers who received a federal extension for filing automatically received the same extension for their West Virginia return. However, an extension of time to file did not extend the time to pay any taxes due. To avoid penalties and interest, all tax payments had to be submitted by April 15, 2014, even if the return was filed later.

State-Specific Extension Requests

If you did not request a federal extension but needed additional time for your West Virginia return, you could submit Schedule L to request a state-specific extension. This request had to be filed before the original deadline, and you were required to estimate any taxes owed when submitting the extension request.

Payment Options and Installment Plans for Income Tax Balances

After completing your West Virginia state tax return for the 2013 tax year, you may owe additional income tax to the state. The West Virginia State Tax Department provides multiple payment options to simplify the process, even for taxpayers managing complex financial situations or filing through professional companies.

Check or Money Order Payments

Taxpayers filing paper returns can mail a check or money order with their return or Form IT-140V for e-filed returns.
All payments must be made payable to the West Virginia State Tax Department. To prevent delays or misapplied funds, include your name, Social Security number, tax year, and form number on the payment.

Electronic Funds Transfer

Taxpayers filing electronically can authorize a free electronic funds transfer directly from a bank account to the state tax department.
Payments can be scheduled for the filing date or any date before the deadline of April 15, 2014, giving taxpayers time to manage their finances without additional mailing or processing costs.

Credit Card Payments

The department's secure online program accepts major credit cards for tax payments, including Visa, MasterCard, American Express, and Discover.
Taxpayers should acknowledge that processing fees may apply and refer to the state website for the most accurate cost information before submitting payments online or using third-party devices.

Installment Plan Arrangements

If you cannot pay the full balance, you may create an installment payment plan by contacting the West Virginia State Tax Department for assistance.
These plans help taxpayers avoid further penalties while spreading payments over time, but IRS rules and state laws require that interest charges continue until the full balance is paid.
Setting up a plan early allows taxpayers to maintain a cooperative partnership with the state and avoid late payment notice letters or collection actions.

Using Tax Preparation Companies or Professionals

Some taxpayers prefer working with tax preparation companies or financial professionals who can help manage payments, address insurance or business-related tax questions, and ensure compliance with state and federal requirements.
These professionals can also help interpret IRS correspondence or state notice letters and recommend the best payment methods for each situation.

How to Track Your Refund or Balance Due

After submitting your West Virginia state tax return for tax year 2013, confirm whether your refund is on the way or if you still owe a balance. The West Virginia State Tax Department provides several options for checking this information.

Tracking Your Refund

You can check the status of your refund online using the department’s “Where’s My Refund” tool or by calling the automated refund hotline.

E-filing usually results in faster refunds, with most direct deposit refunds issued within two to three weeks.
If you requested a paper check, returns typically take six to eight weeks, with additional mailing time.

Confirming a Balance Due

If you owe taxes after filing, you can review your account online or call the department’s customer service line for updated balance information. Balances must be paid by the original due date to avoid interest or penalty charges, even if you filed an extension for paperwork.

Contacting the State Tax Department

For help with refunds, balances, or payment options, you can call the West Virginia State Tax Department or visit one of its regional offices. Having your Social Security number, tax year, and filing status ready will make the process quicker and more accurate.

Final Filing Checklist

Use this checklist before submitting your West Virginia state tax return for tax year 2013 to confirm your income tax return is accurate, complete, and filed correctly. A final review helps you avoid refund delays, penalties, or needing to amend your return later.

Verify Personal Information and Social Security Details

Confirm your Social Security number, name, and address are correct on all forms and schedules.
Married couples should ensure that both spouses' and dependents' information is accurate when filing jointly or separately.

Confirm Filing Status for Married Filing and Other Categories

Ensure your filing status matches your federal return, whether married filing jointly, married filing separately, single, head of household, or qualifying widow(er).
The wrong filing status can affect tax calculations, credit eligibility, and refund amounts.

Review the Due Date Requirements

Review your return to ensure it is filed by April 15, 2014, to avoid penalties and interest charges.
If you cannot meet the original deadline, you can request an extension in advance. However, an extension to the filing does not extend the time to pay taxes owed.

Check E-Filing or Paper Filing Accuracy

Ensure the state has accepted your electronic submission before the deadline if you are e-filing.
Double-check that all forms are signed, dated, and completed in black ink with figures rounded to whole dollars for paper returns.

Attach All Forms and Schedules

Include all necessary schedules, such as Schedule M for income modifications or Schedule UT for use tax.
Attach Form IT-140W even if you had no state tax withheld, as it is required for all filers.

Retain Copies for Your Records

Keep copies of your full return, schedules, and supporting documents for at least three years.
Having these records available helps if the state requests additional information or you need to amend your return later.

Frequently Asked Questions (FAQs)

What is the deadline for filing the 2013 West Virginia tax return?

The deadline for filing the 2013 West Virginia state tax return was April 15, 2014. If this date fell on a weekend or holiday, the deadline automatically moved to the next business day. Filing by the deadline helped taxpayers avoid penalties, interest charges, and refund delays caused by late submissions or missing documentation.

Can I file my state return if my federal return is late?

You can still file your West Virginia state tax return for 2013, even if your federal return is late. However, since your state return relies on information from your federal return, you must complete your federal return first to ensure accuracy and avoid needing to amend your West Virginia return later.

Do I need to file a tax return if I had no income in 2013?

Generally, taxpayers with no income are not required to file. However, you should file a West Virginia tax return if state tax was withheld from any source and you want to claim a refund. Filing is also necessary if you qualify for the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit.

How can I amend my 2013 West Virginia tax return?

To correct mistakes or update information, file an amended return using the same Form IT-140 marked “Amended Return.” Taxpayers have three years from the original filing date to claim a refund or report any additional taxes owed. Filing an amended return promptly helps minimize penalties, interest, or refund delays caused by inaccurate or incomplete information.

How do I request a copy of my filed tax return?

To obtain a copy of your filed 2013 West Virginia tax return, contact the West Virginia State Tax Department directly by phone or mail. When submitting the request, you must provide your name, Social Security number, tax year, and signature. A small processing fee may apply, and copies are typically mailed to the address on record.

What if I cannot pay my tax bill by April 15, 2014?

If you cannot pay your full balance by the deadline of April 15, 2014, you should still file your return on time to avoid late filing penalties. Pay as much as you can with the return. Contact the West Virginia State Tax Department immediately to discuss installment plan options for the remaining balance, including potential interest or penalties.

Do I need to file as a part-year resident if I moved in 2013?

If you moved to or from West Virginia in 2013, you must file as a part-year resident. This filing status requires reporting all income earned while living in West Virginia, plus any income from West Virginia sources earned as a nonresident. You may also need to file in other states where you lived or worked.