In 2017, West Virginia processed over half a million personal income tax returns, yet thousands of taxpayers faced penalties, delayed refunds, or lost credits due to avoidable mistakes and late filings. If you earned income in the state during the 2017 tax year, correctly filing your West Virginia tax return can help you avoid these costly setbacks and keep more of your hard-earned money.
This guide is for individuals, small business owners, part-year residents, and nonresidents with West Virginia–sourced income. It covers everything from determining if you need to file to selecting the proper personal income tax forms, calculating adjusted gross income, applying eligible tax credits, and choosing the most efficient payment options. You will also learn to avoid common errors that trigger penalties or slow your refund.
Filing early and electronically is more than a convenience—it can speed up refunds, minimize mistakes, and ensure your tax information remains accurate in state records. With clear steps, official resources, and practical tips, this guide will make your 2017 West Virginia personal income tax filing accurate, timely, and less stressful.
Filing your state return starts with knowing if you must submit one for the 2017 tax year. West Virginia’s income tax applies to many taxpayers, including residents, part-year residents, and nonresidents who earned income from West Virginia sources. The straightforward rules vary based on income level, residency status, and personal exemption allowances.
You must file a West Virginia income tax return for 2017 if:
For most taxpayers, filing is required if your West Virginia adjusted gross income (AGI) exceeds your exemption allowance. Examples:
Seniors have a notable exception. If you and your spouse are 65 or older, you may not need to file if your total income is less than your exemption allowance plus up to $8,000 for each qualifying taxpayer. However, filing is still necessary if you are due a refund.
Several changes were introduced for the 2017 taxable year:
Understanding these rules before you begin your return helps you select the correct personal income tax forms, ensure accurate reporting, and avoid unnecessary fees or delays. This foundation will also make the filing process smoother when it comes time to calculate your West Virginia tax liability.
Gathering the correct forms and supporting paperwork is essential before you start completing your West Virginia personal income tax return for 2017. Using the proper documents will ensure your filing is accurate and complete, preventing processing delays or rejection from the state tax department.
The primary form for most taxpayers is Form IT-140. This single form is used by:
Form IT-140 starts with your federal adjusted gross income, so completing your federal income tax return first is essential.
You may need additional schedules based on your income and deductions:
Collect all documents that report your income, expenses, and potential deductions for the 2017 tax year:
Having these items ready before you start will streamline your process, whether you file electronically using tax preparation software or submit a paper return. It also reduces the likelihood of missing critical tax information that could affect your refund or tax liability.
Filing your 2017 West Virginia personal income tax return begins with preparation and follows a logical order. Whether you’re an individual taxpayer or a small business owner, these steps will help ensure accuracy, avoid penalties, and secure any refund you’re entitled to.
West Virginia’s Form IT-140 starts with your federal adjusted gross income (AGI) from your federal income tax return. Without this, you cannot accurately complete your state return.
On lines 1–5 of Form IT-140, enter:
Choosing the correct status—single, married filing jointly, married filing separately, or head of household—affects tax rates and exemption amounts.
After modifications, you’ll have your West Virginia AGI. This is the basis for determining your taxable income.
Choose one:
Subtract deductions and exemptions from your West Virginia AGI to find your taxable income. Then:
Reduce your calculated tax by claiming eligible credits:
Keep documentation for each credit claimed, as the state may request proof.
Include all payments made toward your 2017 state tax:
You'll receive a refund if your total payments exceed your tax liability. If not, the balance due must be paid by the deadline to avoid penalties and interest.
Many delays and penalties result from errors that are easily preventable:
Before sending your return, confirm:
Following these steps carefully will help ensure that your 2017 West Virginia income tax return is accurate, complete, and processed without unnecessary delays.
Once your 2017 West Virginia personal income tax return is complete, you must decide how to submit it. The state accepts electronic and paper filings, but each option has different benefits, timelines, and requirements.
Electronic filing through approved tax preparation software is the fastest and most accurate way to submit your return. The West Virginia State Tax Department’s system automatically checks for common errors, reducing the likelihood of delays. Benefits include:
Many taxpayers can e-file for free through certain providers if they meet income or eligibility requirements. Links to these services are available on the official state website.
Paper filing is still accepted for those who prefer it or do not have access to tax preparation software. If you file by mail, please use the correct address depending on whether you expect a refund, owe a balance, or have a zero balance.
Mailing Addresses for 2017 Returns:
If you were granted a federal extension, West Virginia automatically honors it for your state return. Suppose you need a state-only extension, file Schedule L by the original due date. Remember, an extension to the file does not extend the payment deadline — late payments can still result in interest and penalties. Submitting your return using the method that best fits your situation while meeting all requirements helps ensure your filing is accepted quickly and processed without errors.
If your 2017 West Virginia personal income tax return shows a balance due, you must pay the amount owed by the original filing deadline to avoid interest and penalties. The state offers multiple payment options to make this process convenient.
The West Virginia State Tax Department accepts secure electronic payments through its official portal. Methods include:
When paying online, have your Social Security number, payment amount, and bank or card details ready. The system will confirm your records.
If you prefer not to pay electronically, you can mail a check or money order:
If you cannot pay in full by the deadline, you may qualify for an installment agreement. Contact the West Virginia State Tax Department as soon as possible to discuss payment arrangements and avoid enforced collection actions.
Failing to pay your balance on time can be costly:
Unpaid tax debts can also impact your state-issued licenses and may incur additional collection fees. Paying your balance promptly, using a secure and convenient method, helps you avoid unnecessary costs and keeps your tax account in good standing.
After filing your 2017 West Virginia personal income tax return, you can monitor your refund or check your account balance using the state’s online tools. These services are available to the general public through the West Virginia State Tax Department’s official website.
The “Where’s My Refund?” feature lets taxpayers quickly verify the status of their return. To use it, you’ll need:
The system updates regularly, so you can view the progress of your refund without contacting assistance services directly.
For most individual income tax refunds:
If your status shows a balance due, the online portal can display additional information about payment amounts, due dates, and any fees or interest applied. You can make payments through the same portal by selecting the available payment options.
If online tools do not resolve your concern, contact the West Virginia State Tax Department directly:
When you call, have your tax year, Social Security number, and filing details ready. This ensures you receive accurate answers to your questions and allows staff to assist you more efficiently. Using these official tools, you can track your refund or balance without unnecessary delays while keeping your tax information secure.
Review this checklist before sending your 2017 West Virginia personal income tax return to ensure every requirement is met. A few minutes of double-checking can help you save money, avoid delays, and secure all eligible benefits.
Following this checklist helps ensure your filing is accurate, complete, and ready for timely processing by the West Virginia State Tax Department.
If your tax filing information remains incomplete, the West Virginia State Tax Department may notify you requesting the missing details. Respond promptly with the required forms or documentation to avoid delays. Incomplete filings can hold up refunds or trigger penalties, so it’s best to review your return thoroughly before submission to ensure every section is filled out accurately.
The West Virginia State Tax Department works closely with the Internal Revenue Service (IRS) to verify federal income tax return data. Information from your federal return is often compared with your state filing to ensure consistency. Discrepancies can result in a notice or adjustment, so taxpayers should ensure both returns match reported income, deductions, and credits before submission.
If your browser window closes or browser memory is lost during an online filing session, unsaved entries may be deleted. Most tax preparation software offers auto-save features, but you should periodically save your work. For added security, prepare your data in a separate document to be re-entered quickly. This step can save time and reduce frustration during the filing process.
Generally, an estate may have to file a state return if it earns income during the taxable year. This applies whether the executor is a person, business, or legal representative. Estates are subject to specific tax provisions and may also be responsible for filing a federal estate tax return with the IRS. Consulting a qualified tax professional is advisable for complex estate matters.
Companies and individuals follow different filing requirements under West Virginia taxation laws. A business may need to file corporate returns, pay franchise taxes, or meet industry-specific law requirements, while individuals focus on personal income tax obligations. Both may receive a notice if discrepancies arise, but the forms, deadlines, and recordkeeping rules vary between corporate and personal filings.
The tax year refers to the 12-month period you report income and expenses. For most taxpayers, it matches the calendar year, from January 1 to December 31. Your 2017 West Virginia personal income tax return covers this exact period. Filing deadlines and payment dates are based on the tax year, so knowing the correct period is critical for accurate reporting.
If you need additional information about your filed return, contact the West Virginia State Tax Department through their online portal, phone, or in person. Provide your Social Security number, tax year, and filing status to help staff locate your record. Official responses may include a detailed breakdown of your account, payment history, or clarification on notices sent regarding your return.