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.

Understanding the 2017 West Virginia Personal Income Tax 

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.

Who Needs to File

You must file a West Virginia income tax return for 2017 if:

  • You were a resident for all or part of the year and earned income.
  • You were a nonresident with wages, business income, rental property, or other earnings from West Virginia.
  • Your West Virginia adjusted gross income exceeded your exemption allowance ($2,000 per exemption or $500 if claiming zero exemptions).
  • You want to claim a refund of overpaid taxes or eligible tax credits.
  • You are eligible for specific credits such as the Senior Citizen Tax Credit or Homestead Excess Property Tax Credit.

Income Thresholds

For most taxpayers, filing is required if your West Virginia adjusted gross income (AGI) exceeds your exemption allowance. Examples:

  • $2,000 if you claim one personal exemption.
  • $4,000 if you are married filing jointly with two exemptions.
  • $500 if you claim zero exemptions.

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.

Key Changes for 2017

Several changes were introduced for the 2017 taxable year:

  • The IT-140NRS (Special Nonresident) form was merged into Schedule A, Part III.
  • Documentation rules were expanded for certain Schedule M income modifications, such as pensions for police officers, firefighters, and railroad retirement benefits.
  • More municipalities became subject to the Municipal Use Tax.
  • A $15 fee was introduced for returned electronic payments, and a $28 fee for returned checks.

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.

Required Forms and Documents

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.

Main Form

The primary form for most taxpayers is Form IT-140. This single form is used by:

  • Full-year residents
  • Part-year residents
  • Nonresidents with West Virginia–sourced income

Form IT-140 starts with your federal adjusted gross income, so completing your federal income tax return first is essential.

Supporting Schedules

You may need additional schedules based on your income and deductions:

  • Schedule A – For itemized deductions, income modifications, and nonresident reporting (replaces the former IT-140NRS).
  • Schedule M – For adjustments to federal adjusted gross income, such as subtracting qualifying pension income or certain military pay.
  • Schedule L – For requesting an extension to file if you did not receive a federal extension.

Other Important Forms

  • IT-140V – Payment voucher for electronic filers who owe a balance.
  • IT-140NRC – Nonresident composite return for partnerships and S corporations.
  • Form 8453 – Electronic filing declaration.

Gathering Essential Documents

Collect all documents that report your income, expenses, and potential deductions for the 2017 tax year:

  • Income Records: W-2 forms from employers and 1099 forms for interest, dividends, self-employment, and rental income.
  • Deduction and Credit Documentation: Receipts for property tax payments, charitable donations, or qualifying expenses for tax credits.
  • Business or Self-Employment Records: Profit and loss statements, expense receipts, and asset depreciation schedules.
  • Previous Year’s Tax Return: Helps ensure consistency and accuracy in carried forward amounts or credits.

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.

Step-by-Step Filing Process

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.

Step 1: Complete Your Federal Income Tax Return First

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.

  • Use the correct AGI line from your federal Form 1040 for the 2017 tax year.
  • Confirm that your federal filing status matches what you’ll report to the West Virginia State Tax Department.

Step 2: Provide Personal Details and Filing Status

On lines 1–5 of Form IT-140, enter:

  • Full name and spouse’s name (if married filing jointly)
  • Social Security numbers
  • Current mailing address
  • Filing status (must match your federal return)

Choosing the correct status—single, married filing jointly, married filing separately, or head of household—affects tax rates and exemption amounts.

Step 3: Report Your West Virginia Income

  • On Line 6, enter your federal AGI.
  • Apply any income modifications using Schedule M:
    • Additions: Interest from other states’ municipal bonds, certain out-of-state pensions.
    • Subtractions: Qualifying state/local government pensions, certain military retirement pay, up to $2,000 of active duty military pay.

Step 4: Calculate Your West Virginia Adjusted Gross Income

After modifications, you’ll have your West Virginia AGI. This is the basis for determining your taxable income.

Step 5: Apply Deductions

Choose one:

  • Standard Deduction: Based on filing status, set amounts are in the instructions.
  • Itemized Deductions: Complete Schedule A, Part I if your deductions exceed the standard deduction. Common deductions include mortgage interest, property taxes, and charitable contributions.

Step 6: Claim Personal Exemptions

  • Multiply $2,000 by the number of exemptions claimed on your federal return.
  • If you claimed zero exemptions, enter $500.
  • Seniors may qualify for additional allowances depending on age and income.

Step 7: Determine Your Taxable Income

Subtract deductions and exemptions from your West Virginia AGI to find your taxable income. Then:

  • Use the 2017 West Virginia Tax Table from the instructions booklet to find the corresponding tax amount.
  • Enter this figure on the correct line of your return.

Step 8: Apply Tax Credits

Reduce your calculated tax by claiming eligible credits:

Keep documentation for each credit claimed, as the state may request proof.

Step 9: Record Payments

Include all payments made toward your 2017 state tax:

  • West Virginia tax withheld (from W-2s and 1099s)
  • Estimated tax payments
  • Extension payments (if any)

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.

Step 10: Avoid Common Filing Mistakes

Many delays and penalties result from errors that are easily preventable:

  • Using the wrong federal AGI
  • Forgetting to sign and date the return
  • Math mistakes in calculating taxable income or credits
  • Missing Social Security numbers for listed dependents
  • Incorrect bank account information for direct deposit
  • Filing before receiving all required forms

Step 11: Review Before Submission

Before sending your return, confirm:

  • All required forms and schedules are attached
  • Your payment (if due) is included with the correct voucher
  • Mailing addresses match the refund or balance owing category
  • Copies are saved for your records

Following these steps carefully will help ensure that your 2017 West Virginia income tax return is accurate, complete, and processed without unnecessary delays.

Filing Options and Submission

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 (Recommended)

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:

  • Faster processing and quicker refunds
  • Immediate confirmation that your return was received
  • Direct deposit for refunds
  • Secure transfer of tax information

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

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.

  • Include all forms, schedules, and payment vouchers.
  • Use certified mail to ensure delivery before the deadline.

Mailing Addresses for 2017 Returns:

  • Refund or zero balance:
    West Virginia State Tax Department
    P.O. Box 1071
    Charleston, WV 25324-1071

  • Balance due:
    West Virginia State Tax Department
    P.O. Box 3694
    Charleston, WV 25336-3694

Extension Rules

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.

Payment Options and Penalties

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.

Online Payment Options

The West Virginia State Tax Department accepts secure electronic payments through its official portal. Methods include:

  • Direct Debit (EFT/ACH): This option withdraws the payment directly from your bank account. It is the most cost-effective option, with no processing fees.
  • Credit or Debit Card: Payments can be made through authorized processors, although service fees may apply.

When paying online, have your Social Security number, payment amount, and bank or card details ready. The system will confirm your records.

Traditional Payment Methods

If you prefer not to pay electronically, you can mail a check or money order:

  • Make it payable to “West Virginia State Tax Department.”
  • Include your Social Security number and “Tax Year 2017” on the memo line.
  • Attach the payment to your return or send it with the IT-140V payment voucher if filing electronically but paying by mail.

Payment Plans

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.

Penalties and Interest

Failing to pay your balance on time can be costly:

  • Late Payment Penalty: 5% per month on the unpaid tax, up to a maximum of 25%.
  • Interest: Accrues monthly on any outstanding balance.
  • Returned Payment Fees: $15 for rejected electronic payments and $28 for returned checks.

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.

Tracking Refunds and Account Status

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.

Where’s My Refund?

The “Where’s My Refund?” feature lets taxpayers quickly verify the status of their return. To use it, you’ll need:

  • Your Social Security number
  • Your filing status
  • The exact refund amount shown on your return

The system updates regularly, so you can view the progress of your refund without contacting assistance services directly.

Processing Times

For most individual income tax refunds:

  • E-filed returns using tax preparation software: about 2–3 weeks
  • Paper returns: 6–8 weeks or longer during peak tax filing information periods

If You Owe a Balance

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.

Contacting the State

If online tools do not resolve your concern, contact the West Virginia State Tax Department directly:

  • Phone: (304) 558-3333 or (800) 982-8297
  • Hours: Monday–Friday, 8:00 AM to 5:00 PM

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.

Final Filing Checklist for Individual Income Tax

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.

Review Forms and Documents

  • Verify that the correct personal income tax forms and schedules are completed.
  • Check that all employers' and employees' income records (W-2s, 1099s) are included.
  • Confirm your figures match your federal income tax return and that the required tax returns are signed and dated.

Confirm Calculations and Credits

  • Ensure deductions and credits are calculated accurately, including any amounts carried forward from previous years.
  • Double-check property tax deductions, investment income, and other provisions that affect your taxable income.

Prepare for Payment or Refund

  • If you owe, select the most cost-effective payment option to avoid extra fees or bills that strain your budget.
  • If you expect a refund, ensure your bank account details are correct for direct deposit.

Recordkeeping

  • Keep a copy of your filed return and all supporting documents.
  • Businesses and corporations should also retain detailed financial records for compliance with state taxation laws.
  • Store documents securely to protect your tax information and prevent issues if the state requests verification.

Following this checklist helps ensure your filing is accurate, complete, and ready for timely processing by the West Virginia State Tax Department.

Frequently Asked Questions (FAQs)

What should I do if my tax filing information remains incomplete after submission?

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.

Does West Virginia share tax information with the Internal Revenue Service (IRS)?

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.

What happens if my browser window closes or browser memory is lost while e-filing?

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.

Do estate settlements affect West Virginia income tax filing?

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.

Are companies and individuals treated differently for state tax purposes?

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.

What does “tax year” mean for West Virginia personal income tax returns?

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.

How can I request additional information about my filed return?

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.