How to File West Virginia State Tax Return Tax Year 2014: A Simple Guide

Filing your 2014 state tax return for West Virginia does not have to feel overwhelming. This guide helps you file your return correctly and on time. Whether you are a full-year, part-year, or nonresident who earned income in West Virginia during 2014, you will find clear instructions and links to official resources in one place.

This article explains the filing requirements for the 2014 tax year, the forms you need, and the deadlines you must meet. It covers income thresholds, tax credits, payment methods, and refund options using information from the West Virginia State Tax Department and the IRS. By following the steps outlined here, you can determine your filing status, calculate your income tax, and understand the rules for exemptions, deductions, and credits that apply to your situation.

Our goal is to help you file correctly the first time. You will learn where to get official tax forms, how to choose between e-filing and paper filing, and what to do if you owe tax or qualify for a refund. We also include a final checklist and answers to common questions about the 2014 income tax return for West Virginia so you can avoid mistakes and confidently meet every filing deadline.

Who Must File a 2014 West Virginia Tax Return

Not everyone living or working in West Virginia during 2014 had the exact filing requirements. The West Virginia State Tax Department sets clear rules on who must submit an income tax return for the 2014 tax year. Filing correctly ensures you meet your legal obligations and avoid penalties.

Filing Requirement Based on Residency

Full-year residents must file a West Virginia income tax return if they had taxable income during the 2014 tax year. This applies even if some of their income came from outside the state.
Part-year residents who lived in West Virginia for only part of 2014 must file if they earned income while living in the state or from West Virginia sources during the year.
Nonresidents are required to file a West Virginia income tax return if they earned income from any West Virginia source during the 2014 tax year.

Income Thresholds for 2014

You must file if your West Virginia adjusted gross income exceeded your exemption allowance for the 2014 tax year.
Some individuals may still need to file even if they were not required to submit a federal income tax return. This includes those seeking a refund or certain tax credits.

Special Rules for Seniors and Low-Income Filers

Seniors aged 65 or older may be exempt from filing if their income exceeds the exemption allowance plus any senior citizen modifications. However, a return is still needed to claim a refund or credit.
Low-income individuals below specific income thresholds may not have a filing requirement, but they should review eligibility rules carefully to ensure compliance.

Reciprocal Agreements with Neighboring States

West Virginia has tax agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Residents working in these states may face different filing rules and should review the West Virginia State Tax Department’s guidelines before filing.

Key Information About the 2014 West Virginia Tax Year

Understanding the basics of the 2014 West Virginia tax year helps you file your income tax return accurately and on time. Each tax year follows specific rules about filing deadlines, required forms, and exemptions that apply to residents, part-year residents, and nonresidents.

Tax Year and Filing Deadlines

The 2014 West Virginia tax year covers income earned from January 1, 2014, through December 31, 2014.
The regular due date for calendar year filers was April 15, 2015.
If you filed a federal extension, West Virginia automatically extended your state filing deadline to match, typically until October 15, 2015. However, all tax payments were due by April 15, 2015, to avoid interest and penalties.

Required Forms for the 2014 Tax Year

Form IT-140 was the standard form for most residents filing a West Virginia income tax return.
Form IT-140NRS is applied to nonresidents with wage or salary income from West Virginia who spent 183 days or fewer in the state.
Schedule A was required for part-year residents and nonresidents to allocate income between West Virginia and other states.
The instruction booklet included detailed filing guidance and tax tables for calculating your tax bill.

Exemptions and Income Limits

Each exemption claimed on your federal return allowed a $2,000 deduction on your West Virginia return.
Low-income filers with federal adjusted gross income under certain thresholds could claim additional tax credits or exemptions.

Where to Get Official 2014 West Virginia Tax Forms

Filing your 2014 West Virginia income tax return begins with using the correct forms. The West Virginia State Tax Department provides all official tax forms online so you can download, print, or file electronically with confidence. Using the correct version ensures your return is processed without delays.

Downloadable Forms and Instructions

The West Virginia State Tax Department website offers official 2014 forms, including Form IT-140 for most residents and Form IT-140NRS for qualifying nonresidents. Each form comes with instructions to guide you through completing every section correctly.
The 2014 Personal Income Tax Instruction Booklet includes tax tables, worksheets, and guidance for residents, part-year residents, and nonresidents. You can download the 2014 Instruction Booklet here before completing your return.

Paper vs. Electronic Forms

If taxpayers prefer to mail a paper return to the correct address, they can download and print paper forms directly from the department’s website.
For faster processing, electronic filing options approved by the department allow you to submit returns online and receive confirmation when your tax return is accepted.

Importance of Using 2014-Specific Forms

Always use forms marked for the 2014 tax year. Submitting forms from a different year can delay your refund or cause processing errors.
The department recommends double-checking that the form number, instructions, and tax year match your filing needs before mailing or submitting online.

Step-by-Step Guide to Completing Your West Virginia Tax Return

This section shows you how to file a tax return for West Virginia for 2014 in clear, practical steps. Adhere to the sequence outlined below to ensure your income tax return is accurate, complete, and submitted by the correct due date.

Before You Begin

Gather your federal return, W-2s, 1099s, K-1s, and credit or deduction records. These documents help determine your total income, withholding, and filing requirements.
Review the tax year you are filing. For this tax year, calendar year filers report income from January 1 through December 31, 2014.
Decide whether you will file electronically or by mail. Electronic filing generally speeds up any refund, while paper filing gives you a printed record you can store for the future.
Download the main form you will complete. Use Form IT-140 – West Virginia Personal Income Tax Return for most residents in 2014.

Step 1: Personal Information and Filing Status

Provide your legal name, address, and Social Security number exactly as they appear on your federal return. Accurate identity details help the department match what you reported federally.
Choose your filing status. Your status should match your federal return (Single, Head of Household, Married Filing Jointly, Married Filing Separately, or Qualifying Widow(er)). Your spouse must be listed on joint returns.
Only check the "Amended" box if correcting a prior filing. If you amend, include a brief explanation that uses precise dates and facts.
If you are a calendar-year filer, leave the fiscal-year boxes blank. If you use a fiscal year, enter the correct date range.

Step 2: Calculate Exemptions

Use your federal exemptions to determine the amount of your West Virginia exemption. This amount reduces your income subject to taxation.
Include yourself, your spouse (if joint), and any dependents who qualify based on federal rules. Listing the correct household members helps you determine the right exemption total.
Confirm that your exemption count matches the federal return you already filed. Consistency reduces processing delays and possible penalties.

Step 3: Report Income

Start with your Federal Adjusted Gross Income (AGI). Enter the same AGI that appears on your federal form. This number is the foundation for your income tax calculation in West Virginia.
Complete state additions and subtractions. Some items are taxable in West Virginia but not federally, and vice versa. These differences adjust your West Virginia AGI.
Complete the worksheet as instructed if you qualify for a low-income earned income exclusion. This step may reduce the tax bill for eligible filers.
If you were an employee, verify that your W-2 wage income and state withholding have been reported accurately.

Step 4: Calculate Taxable Income

Subtract your exemption amount and any applicable exclusions from your West Virginia AGI. The result is your West Virginia taxable income.
Review any deductions you can claim under state rules. Keep documentation in case the department requests support later.
Double-check math and rounding. Round to whole dollars to match state instructions and avoid minor calculation penalties.

Step 5: Compute Tax Due

Use the tax tables if your income is below the threshold stated in the instructions. If it exceeds that level, use the rate schedules.
If you are Married Filing Separately, follow the rule that applies to this status. West Virginia has specific guidance for separate filers to ensure the correct payment.
Confirm any tax credit amounts before subtracting them from the calculated tax. Credits reduce liability but must meet each program’s rules.

Step 6: Apply Credits

Review credits you may qualify for, such as the Family Tax Credit, Senior Citizen Property Tax Credit, or credits for taxes paid to other states. Each credit has eligibility rules and documentation needs.
If you claim a property credit, ensure your income and residency details meet the listed criteria for that tax year.
Keep copies of schedules and worksheets. These forms support your credit claims if the department requests verification in the future.

Step 7: Report Withholding and Payments

Complete the withholding schedule as required. List all West Virginia withholding from W-2s and 1099s so the department can match your employee and payer records.
Include estimated payments and any prior-year overpayment that you applied to 2014. These amounts directly reduce your balance due.
If you received an extension, remember that it extended the time to file, but not the time to pay. Any unpaid balance after April 15 accrues interest and penalties starting the next business day.

Step 8: Determine Refund or Balance Due

If your payments and credits exceed your tax bill, you are due a refund. Consider using direct deposit to speed up the timeline.
If you owe tax, review payment options. You may pay by check, money order, or approved electronic methods. When paying online, confirm you are on the official state page and look for a locked padlock icon before entering banking details.
If you cannot pay in full, submit the return by the deadline and contact the department to discuss an installment plan. Filing on time helps limit penalties, even if you cannot pay the full amount immediately.

Quality Checks Before You File

Verify each person's name, Social Security number, and address information on the return. Correct identity data prevents refund delays.
Confirm that every required form and schedule is included and signed. Unsigned returns can be rejected, which may increase penalties if the due date passes.
Review eligibility one last time for any tax credit or exclusion you claimed. Accurate claims avoid notices and help you receive the correct refund.

Choose How You Will File

E-file it if you want faster processing and confirmation that the department received your income tax return. Electronic filing generally speeds up refunds for calendar-year filers.
If you prefer a physical record, mail a paper return. Use the correct address for “Refund” or “Balance Due” returns and mail by the due date. If the due date falls on a weekend or holiday, West Virginia generally accepts the return on the next business day.

After You File

Track your refund using the state’s online tools or the contact options listed on the official page. Keep your confirmation number until your refund is posted.
If you receive a department notice, read it carefully and respond by the listed date. Notices typically explain the difference found and any interest or penalties that apply.
Save copies of your filed return and supporting documents. Good records make future amendments or verification easier and help with tax planning in the future.

Practical Examples to Avoid Common Mistakes

Example: A part-year filer moved in July 2014. This filer should allocate income between states and attach the correct schedules, ensuring that only West Virginia-source income for the resident months is taxed.
Example: A filer used prior-year forms. This error can delay the refund because the system cannot process the wrong tax year. Always verify the date on every page before filing.

Final Reminders

File by April 15, 2015, for the 2014 tax year, unless a valid federal extension is applied. Remember that extensions do not delay payment due.
You may pay electronically or by check, following the department’s instructions. When paying online, verify security indicators such as the locked padlock icon.
Keep your records. Clear documentation protects you if questions arise about your income, credit claims, or the difference between federal and state calculations.

If you follow these steps, you will complete your 2014 West Virginia income tax return accurately and on time, with the proper payment or refund result for your situation.

Payment Methods & Deadlines

Paying your West Virginia income tax return balance correctly and on time is as important as filing your return. The West Virginia State Tax Department provides several options for calendar year filers to submit payments securely and meet all due date requirements for the 2014 tax year.

Payment Options for 2014

Check or Money Order

You can mail a check or money order payable to the West Virginia State Tax Department and your paper return. On the payment, write your Social Security number and the tax year.

Electronic Funds Transfer (EFT)

This option allows you to schedule direct payments from your bank account. EFT ensures your payment posts quickly and reduces mailing delays.

Credit or Debit Card Payments

The state accepts most major credit cards online, though processing fees may apply.

Payment Voucher (IT-140V)

If you file electronically but pay by check or money order, you must include the IT-140V voucher to apply your payment correctly.

Filing and Payment Deadlines

The regular due date for 2014 calendar year filers was April 15, 2015.
A valid federal extension allowed additional filing time, but tax payments were due by April 15 to avoid penalties and interest starting the next business day.
Complete instructions for paying by mail or electronically are in the 2014 West Virginia Personal Income Tax Instruction Booklet, including mailing addresses for “Refund” and “Balance Due” returns.

Important Reminders

File on time, even if you cannot pay the full amount. Partial payments reduce interest and penalties while you arrange an installment plan with the department.
Keep copies of all payment confirmations or receipts for your records.

Tracking Refunds and Handling Balances Due

After you file your 2014 West Virginia income tax return, you may be owed a refund or have a remaining balance to pay. The West Virginia State Tax Department offers tools and guidelines to help you track your refund status or manage any unpaid tax bill.

How to Track Your Refund

Direct Deposit

Refunds issued via direct deposit typically process faster than paper checks. Confirm your bank account details carefully to prevent delays.

Online Tracking Tool

The department’s website allows you to check the status of your income tax return and any expected refund using your Social Security number and refund amount.

Processing Times

E-filed returns usually process faster than paper returns; however, refunds may take longer if the department needs to verify information or apply your refund to any outstanding state debts.

Handling a Balance Due and Tax Credit Options

Payment Plans

If you owe tax and cannot pay it in full, you may request an installment plan through the department. Filing your income tax return on time, even without full payment, helps reduce penalties and interest.

Using a Tax Credit

Some filers may apply a prior-year tax credit or overpayment to reduce the 2014 balance due. Review the 2014 instructions for eligibility and documentation requirements.

Communication with the Department

Respond promptly to any notices to avoid additional charges or collection actions.

Final Filing Checklist for Your 2014 West Virginia Income Tax Return

Review this checklist before submitting your 2014 income tax return for West Virginia to prevent errors, delays, or missed deadlines. Accurate filing ensures smooth processing by the West Virginia State Tax Department.

Calendar Year Filers: Required Forms and Attachments

Verify you used the correct forms for the 2014 calendar year and included all deductions, credits, and withholding schedules.
Confirm that your income tax return and payment vouchers are signed and dated, including those of both spouses if you file jointly.

Due Date and Accuracy Checks

Ensure your personal details, such as Social Security number, address, and bank account information, are accurate and consistent with your federal return.
Double-check all calculations for exemptions, credits, and total tax amounts.
If you filed for an extension, remember that the due date applies only to paperwork. Taxes owed were still due April 15 to avoid penalties and interest.

Calendar Year Filing: Mailing or E-Filing Preparation

Use the correct mailing address for refunds or balance due returns, as listed in the 2014 instructions.
If e-filing, save the confirmation number once your income tax return is accepted for your records.

Completing this checklist helps calendar year filers avoid mistakes, penalties, and processing delays.

Frequently Asked Questions

When was the due date for the 2014 West Virginia income tax return?

The due date for filing your 2014 income tax return in West Virginia was April 15, 2015. A valid federal extension automatically moved the deadline to October 15, 2015. Remember, the extension applies only to filing. All taxes owed for the 2014 calendar year had to be paid by April 15 to prevent penalties and interest from accruing immediately after the deadline passed.

Can calendar year filers submit a late 2014 West Virginia return?

Yes, calendar year filers can still file a late 2014 return, but penalties and interest increase the longer you wait. The West Virginia State Tax Department advises filing immediately, even if you cannot pay in full. Filing on time limits late-filing penalties and ensures access to available payment plan options for taxpayers needing extra time to resolve outstanding tax balances.

What if I had no income during the 2014 calendar year?

Even without income during the 2014 calendar year, filing may still be necessary to claim refunds or credits. For example, seniors or low-income taxpayers could qualify for the Homestead Excess Property Tax Credit or other tax credits despite not owing tax. You can receive refunds or credits from the West Virginia State Tax Department by filing a return.

Where can I get a copy of my 2014 West Virginia return?

To obtain a copy of your 2014 income tax return, contact the West Virginia State Tax Department by phone or in writing. Be prepared to provide personal identification details such as your Social Security number, address, and tax year. A small processing fee may apply, so request early if you need records for personal documentation or financial planning purposes.

What if I moved in or out of West Virginia during 2014?

If you moved during the 2014 calendar year, you are considered a part-year resident. You must file using Schedule A to divide income between West Virginia and other states accurately. This ensures you are taxed only on income earned while living in West Virginia or from state sources. Proper documentation reduces errors, refund delays, and notices from the tax department.

What should I do if I cannot pay the full amount owed for 2014?

If you cannot pay your entire balance for 2014, file your income tax return by the due date to reduce penalties for late filing. Then contact the West Virginia State Tax Department about payment plan options. Paying as much as possible immediately minimizes interest and late-payment penalties, even when full payment is impossible. Filing on time always limits additional costs.