How to File Your West Virginia Tax Return for 2018

In 2018, many West Virginia taxpayers saw their refunds delayed for more than eight weeks simply because of missing forms or calculation errors. The West Virginia Tax Division reported that incorrect or incomplete filings were among the top reasons for processing delays. While these issues can be easily avoided, they cost taxpayers valuable time and money each year. Filing your return correctly the first time speeds up your refund and helps you avoid penalties and interest.

This guide on filing your West Virginia tax return for the 2018 tax year walks you through the process from start to finish. Whether you are an individual, a part-year resident, a nonresident with West Virginia income, or a small business owner, you will find detailed steps on gathering documents, selecting the proper forms, applying credits, making payments, and tracking your refund. We will highlight common mistakes that can delay or reduce your refund so you know precisely what to avoid.

Filing early and filing electronically are two of the most effective ways to protect your refund and reduce the risk of costly mistakes. Electronic filing provides confirmation that your return was received, offers faster processing times (often within 30 days), and reduces errors compared to paper filing. By the end of this article, you will have the information, tools, and confidence to file accurately, meet deadlines, and claim every deduction and credit you are entitled to, ensuring you keep more of your hard-earned money and comply fully with state tax laws.

Who Needs to File a West Virginia Tax Return

For the 2018 tax year, West Virginia determined filing requirements primarily by using your federal adjusted gross income (AGI) as the starting point. You must file if your income meets or exceeds the state thresholds. This applied whether you were a full-year resident, a part-year resident, or a nonresident with income from West Virginia sources.

Full-Year Residents

If you lived in West Virginia for the entire year and earned taxable income, you must file a personal income tax return using Form IT-140. This includes wages, business income, retirement distributions, rental income, and other taxable earnings. Even if some income was earned outside the state, it must be reported on your West Virginia return if you maintained residency all year.

Part-Year Residents

If you moved into or out of West Virginia during 2018, you were considered a part-year resident. You still needed to file if you had income while living in West Virginia or if you earned income from West Virginia sources during the part of the year you lived elsewhere. Part-year residents must complete Schedule A to determine the portion of income subject to West Virginia tax.

Nonresidents

Nonresidents who earned income from West Virginia sources (such as wages, business earnings, or rental income) were also required to file. Schedule A is used to apportion income and calculate the West Virginia taxable amount.

Special Situations

You may still need to file even if your income was below the filing threshold if you had taxes withheld and want to claim a refund or if you qualify for refundable credits. For example, a claimant who paid income tax on part-time wages may be entitled to a refund, but only if a return is filed. Filing when required ensures compliance with state law and helps you avoid penalties. It also allows you to claim all applicable credits and receive any refund owed to you promptly.

Important Deadlines and Key Changes for 2018

The regular filing deadline for your 2018 West Virginia personal income tax return was April 15, 2019. Taxpayers who needed additional time could request a six-month extension, moving the filing deadline to October 15, 2019. It is important to note that an extension to the filing did not extend the deadline to pay; any balance due was still required to be paid by April 15 to avoid penalties and interest.

Late filing or late payment could result in substantial penalties. The failure-to-file penalty was typically more severe than the failure-to-pay penalty, so even if you could not pay the full amount owed, submitting your return on time could help reduce additional costs. Filing early also ensured faster processing of refunds and allowed you more time to address any issues flagged by the West Virginia Tax Division.

Several significant changes took effect for the 2018 tax year:

Form IT-140W Discontinued: Taxpayers could no longer submit the withholding summary form. Original W-2s, 1099s, and other withholding statements must be included with paper returns.
Expanded Municipal Use Tax: More municipalities began collecting use tax on purchases outside West Virginia without sales tax.
Military Retirement Income Change: The $20,000 cap on the military retirement modification was removed, allowing taxpayers to deduct the full taxable amount from their federal Defense Finance and Accounting Service (DFAS) statement.
MyTaxes Portal Launched: A new secure website was introduced for online bill payment, electronic communications, and refund tracking.

By keeping these deadlines and changes in mind, taxpayers could avoid unnecessary penalties, take advantage of new benefits, and ensure their returns were processed without delay.

Required West Virginia Tax Forms and Schedules

Filing your 2018 West Virginia personal income tax return starts with using the correct forms and schedules. The primary form for most individuals, sole proprietors, and small business owners is Form IT-140. This form reports your total income, deductions, credits, and payments, and calculates your refund or balance due.

Main Form

Form IT-140 - West Virginia Personal Income Tax Return: This is the core document for reporting income and calculating tax liability. It applies to full-year residents, part-year residents, and nonresidents with West Virginia income.

The full instructions for Form IT-140 are provided in the official 2018 instruction booklet on the West Virginia Tax Division website. This secure website lets you download and verify all official tax forms before filing.

Common Schedules

Depending on your situation, you may need to attach additional schedules:

Schedule M—Modifications to Adjusted Gross Income: Reports additions or subtractions specific to West Virginia, such as interest on certain obligations, military pay exclusions, or retirement income modifications.
Schedule A - Nonresidents/Part-Year Residents: Used to apportion income and determine the taxable portion for those who did not live in West Virginia the entire year.
Schedule E - Credit for Income Tax Paid to Another State: Allows taxpayers to claim a credit for taxes paid to other states to prevent double taxation.
Schedule UT - West Virginia Purchaser’s Use Tax Schedule: Reports use tax on out-of-state purchases where sales tax was not collected, including online and mail-order purchases.

Tax Credit Forms

In addition to the main schedules, several credit-specific forms may apply:

Schedule SCTC-1: Senior Citizen Tax Credit.
Schedule HEPTC-1: Homestead Excess Property Tax Credit.
WV/EOTC-PIT: General Economic Opportunity Tax Credit.
WV/AG-1: Environmental Agricultural Equipment Credit.

Where to Get Forms

All official forms and schedules can be obtained from the West Virginia Tax Division website. Using the correct and current version is essential to prevent processing delays. Forms can be filled out electronically, printed, mailed, or completed through approved e-file software.

Having the proper forms and schedules ready before you start ensures accuracy and reduces the chance of missing critical information. This preparation also speeds up the filing process, making meeting deadlines easier and securing your refund.

Step-by-Step Guide to Filing Your 2018 West Virginia Tax Return

Following an organized process when preparing your return helps you avoid mistakes, save time, and ensure you claim every credit you deserve. Here is a step-by-step breakdown of how to file your 2018 West Virginia personal income tax return.

Step 1: Gather Required Documents

Before starting, make sure you have all the necessary financial records:

All W-2 forms from employers
1099 forms for interest, dividends, retirement distributions, or freelance income
K-1 forms from partnerships or S corporations
Records of business income (Schedule C from your federal return)
Unemployment compensation statements
Proof of any deductible expenses or credits you plan to claim

Necessary for 2018: You must include original withholding documents when filing a paper return. The IT-140W summary form is no longer accepted.

Step 2: Complete Basic Information

On Form IT-140, fill in your:

Name, spouse’s name (if applicable), and Social Security numbers
Current mailing address
Filing status (single, married filing jointly, married filing separately, head of household, or qualifying widow(er))
Number of exemptions ($2,000 each for 2018), including yourself, spouse, and dependents

Step 3: Calculate Your West Virginia Adjusted Gross Income (AGI)

Enter your federal AGI from your federal return.
Add any West Virginia-specific income additions using Schedule M. Examples include interest on out-of-state municipal bonds and specific federal obligation interest.
Subtract any allowable West Virginia-specific deductions on Schedule M. Examples include interest from U.S. or West Virginia obligations, up to $2,000 in retirement benefits from qualifying state systems, and military pay exclusions.

Step 4: Determine Taxable Income

Subtract your exemptions and any low-income earned income exclusion (if applicable) from your West Virginia AGI.
The result is your taxable income.

Step 5: Calculate Your Tax Due

Use the 2018 West Virginia tax tables or tax rate schedules to find your tax based on taxable income:

2.36% on income up to $10,000
3.15% on income from $10,001 to $25,000
Higher rates apply to amounts above $25,000

Step 6: Apply Credits

Reduce your tax liability with any credits you qualify for:

Family Tax Credit
Senior Citizen Tax Credit
Homestead Excess Property Tax Credit
Credit for income tax paid to another state (Schedule E)

Step 7: Record Payments

Enter any payments already made, including:

West Virginia income tax withheld from W-2 and 1099 forms
Estimated tax payments made during the year
Payments made with an extension request

Step 8: Determine Balance Due or Refund

You are due a refund if your total payments and credits exceed your tax liability.
If your tax liability is greater, you have a balance due and must arrange payment before the deadline to avoid penalties.

Step 9: Sign and Submit

If filing jointly, both spouses must sign.
Double-check that all required schedules and original documents are attached if filing on paper.
If e-filing, ensure you have completed the electronic signature process.

Step 10: Keep Copies for Your Records

Maintain a copy of your return, all schedules, and supporting documents for at least three years.

Filing Tips for Accuracy and Speed

File electronically for faster refunds and fewer errors.
Use direct deposit for the quickest refund delivery.
Verify that all Social Security numbers are correct.
Ensure your mailing address is current to avoid correspondence delays.

By carefully following these steps, taxpayers can file confidently, reduce the risk of delays, and take full advantage of credits and deductions.

Common Mistakes That Delay Refunds

Even a minor oversight on your West Virginia personal income tax return can cause your refund to be delayed for weeks. The West Virginia Tax Division has identified several recurring errors that slow processing times or trigger return rejections.

1. Missing Original Withholding Documents

For 2018 returns, Form IT-140W was discontinued. Taxpayers filing on paper must include the original W-2, 1099, K-1, and other withholding documents. Submitting copies or summaries or leaving them out entirely is a common cause of refund delays.

2. Incorrect Exemption Counts

Each exemption in 2018 was worth $2,000. Errors occur when taxpayers miscount dependents, fail to include themselves or their spouse, or claim someone also claimed on another return.

3. Mailing to the Wrong Address

West Virginia uses separate mailing addresses depending on whether you expect a refund or owe a balance. Sending your return to the wrong location can add weeks to the processing timeline.

4. Arithmetic Errors

Math mistakes in calculating taxable income, credits, or payments can result in return corrections by the tax department, which delays refunds. Filing electronically helps minimize these errors.

5. Missing Signatures

If you are married filing jointly, both spouses must sign the return. Missing signatures automatically delay processing until a signed copy is received.

Consequences of These Errors

Even if the mistake is small, it can lead to:

Delayed refunds by several weeks
Requests for additional documentation from the West Virginia Tax Division
Potential interest charges if the error results in an underpayment

How to Avoid Them

Double-check all calculations and exemption counts.
Verify that you have attached all the required original documents.
Use the correct mailing address from the 2018 instruction booklet.
Consider e-filing to eliminate common manual errors.

Taking a few extra minutes to review your return before submission can help ensure that your refund is processed quickly and without unnecessary complications.

Filing Methods: Electronic vs Paper

West Virginia taxpayers filing a 2018 personal income tax return could choose between electronic and paper filing. Each method has requirements and processing times, but e-filing offers notable advantages.

Electronic Filing (E-File)

The West Virginia Tax Division strongly recommended e-filing for most taxpayers. Benefits included:

Faster Refunds: E-filed returns with direct deposit were often processed within 30 days, compared to 8 or more weeks for paper returns.
Built-In Error Checks: Approved software programs automatically flagged missing fields or incorrect calculations, reducing the chance of delays.
Confirmation of Receipt: Taxpayers received electronic verification that their return was accepted.
Secure Transmission: Sensitive tax information was sent through encrypted channels to protect your personal and financial data.

West Virginia also offered free e-file options for qualifying taxpayers through approved providers listed on the West Virginia Tax Division’s secure website.

Paper Filing

Paper filing remained an option for those who preferred to complete forms manually or did not meet e-file provider requirements. If filing by mail:

Use the correct mailing address from the 2018 instruction booklet, which varies depending on whether you expect a refund or owe taxes.
Include all required schedules, original withholding documents, and payment (if applicable).
Ensure all forms are signed and dated before mailing.

While paper filing may be familiar, it often results in longer processing times and the built-in accuracy checks available with e-file systems. Choosing the correct filing method can impact how quickly your return is processed and when you receive your refund. For most taxpayers, e-filing combined with direct deposit was the fastest, most secure way to file in 2018.

Payment Options and Deadlines

If you owed taxes for the 2018 tax year, the West Virginia Tax Division offered several convenient payment methods. Paying on time was as important as filing your return by the deadline, since interest and penalties applied to any unpaid balance after April 15, 2019. Even if you filed for an extension, the payment due date remained unchanged.

Online Payment Methods

MyTaxes Portal: This secure website allows taxpayers to make payments directly from a checking or savings account and provides access to important tax information and payment history.
Credit or Debit Card Payments: Payments could be made through the West Virginia State Treasurer’s site. Accepted cards included Visa, MasterCard, Discover, and American Express. Convenience fees apply for this service.
Verify Transactions: When paying online, taxpayers can verify their payment was received by checking their MyTaxes account.

Traditional Payment Methods

Check or Money Order: Make payable to “West Virginia State Tax Department” and mail to the address provided for returns with a balance due.
Include Payment Voucher: If mailing a payment separately from your return, use the appropriate payment voucher form to ensure it is properly credited.

Deadlines and Penalties

Regular Due Date: April 15, 2019.
With Extension: The filing deadline was extended to October 15, but payment is still due April 15.
Penalties: Failure-to-pay penalties were typically 5% per month of the unpaid tax, up to a maximum of 25%. Late payments could also result in additional interest charges.

Special Considerations

Taxpayers making large purchases without sales tax during the year, such as vehicles or equipment, were responsible for reporting and paying use tax. This also applied to internet purchases and out-of-state sales. Including this in your return avoided unexpected assessments later. Paying on time, keeping documentation, and using official payment channels helped ensure your account remained in good standing and avoided unnecessary financial penalties.

How to Track Your West Virginia Tax Refund

After filing your 2018 return, you could monitor the progress of your West Virginia tax refund through the state’s secure online tools. The West Virginia Tax Division provided a “Where’s My Refund?” feature on its MyTaxes portal, allowing taxpayers to check their refund status anytime.

Information You Need

To verify your refund status online, you would need:

Your Social Security number
The exact refund amount from your 2018 return
The tax year (2018)

It was essential to enter this information correctly, as inaccurate entries could result in an error message or delay locating your account.

Processing Times

E-filed Returns: Generally processed within 30 days, with direct deposit as the fastest delivery method.
Paper Returns: Could take eight or more weeks, especially during peak filing season.
Direct Deposit: Offers faster refund access than mailed paper checks.

Checking Other Account Information

In addition to refund tracking, the MyTaxes portal allowed taxpayers to review their payment history, check account balances, and confirm that payments were applied correctly. Keeping your tax account status helped ensure no surprises during future tax years.

Avoiding Delays

Refund delays often occurred due to missing documents, math errors, or incorrect banking details. Filing early, double-checking all information, and choosing direct deposit significantly reduced these risks.

By using online tools and keeping your account information current, you could stay informed about your refund and maintain better control over your personal income tax records.

Frequently Asked Questions (FAQs)

What should I do if my refund is permanently delayed due to an error?

Contact the West Virginia Tax Division immediately if your refund delay is permanent because of an error. They may require a corrected return, proof of withholding, or additional identification. Respond quickly to any notices, and keep copies of all correspondence. In many cases, delays can be resolved within weeks once the proper documentation is submitted, ensuring your payment is issued without further complications.

How do I resolve issues related to missing tax documents?

Suppose you have issues with missing W-2, 1099, or other withholding forms. Request replacements from the original issuer immediately. Include all required originals when filing by paper or follow e-file instructions for uploading digital copies. Missing documentation can cause significant refund delays or return rejections, so address the issue before submitting your return. This ensures your income information is accurate and matches state and federal tax records.

Where can I get assistance with my 2018 tax return?

Taxpayers can get assistance from the West Virginia Tax Division through its secure website, by phone, or in person at a service location. Assistance is available for questions about forms, payment options, filing requirements, and credits. The agency can also help understand notices, correct errors, and avoid penalties. Whether you are an individual or a business, reaching out early can prevent last-minute filing problems and ensure accurate, timely return submission.

Do I still need to file if I had no income tax withheld in 2018?

You may still need to file a West Virginia personal income tax return even if no income tax was withheld. Filing may be required if your income exceeds state thresholds, you are eligible for certain refundable credits, or if you come from West Virginia sources. Submitting a return ensures compliance and may allow you to claim a refund or credits you qualify for.