Filing state taxes can feel complicated, especially if you are unsure where to begin. This guide explains how to file your West Virginia state tax return for tax year 2012, giving you clear, step-by-step instructions from start to finish. Whether you lived in West Virginia all year, moved in or out during 2012, or earned income from West Virginia while living elsewhere, this guide will help you understand the process.

For the 2012 tax year, most taxpayers needed to file a tax return by April 15, 2013. If you had a certain amount of gross income, received wages, or had West Virginia income tax withheld from your paycheck, you were likely required to file. Even if your only income came from sources like Social Security benefits or unearned income such as dividends or interest, filing might still have been necessary to claim a refund.

Throughout this article, you will learn about filing status options, income thresholds, the correct federal tax return documents to gather, and the steps to complete your income tax forms for West Virginia accurately. We will also cover payment options, refund tracking, and how to amend a return if needed. By the end, you will have a clear checklist and resources to ensure your filing is correct, timely, and complete.

Overview of West Virginia State Tax Return for 2012

Understanding who must file a tax return in West Virginia for 2012 is the first step in meeting your filing requirements. The West Virginia Tax Division outlined clear rules for residents, part-year residents, and nonresidents who earned income within the state during the year.

Who Must File

You must file a state tax return for West Virginia for 2012 if:

  • You were a full-year resident of West Virginia and had any gross income during the tax year. This includes wages, self-employment income, unearned income such as dividends or interest, and Social Security benefits if applicable.

  • You were a part-year resident who moved to or from West Virginia in 2012. You must report all income received while living in the state and any West Virginia source income earned when you were not a resident.

  • You were a nonresident with West Virginia source income, including wages, rental, or business income from within the state.

  • Your filing status or income thresholds met federal rules requiring you to file a federal tax return, even if no West Virginia tax was withheld.

Residency Rules

Residency for tax purposes is determined by both your domicile (permanent home) and the number of days you were physically present in West Virginia during 2012. Generally, spending more than 30 days in the state and maintaining a permanent home qualifies you as a resident for tax purposes.

Income Thresholds and Filing Obligations

West Virginia typically follows federal income tax rules for determining who must file. If you were required to file a federal return based on age and filing status, you also had to file a West Virginia tax return. Even if your income fell below the filing threshold, you may still have needed to file to claim a refund for any tax withheld.

Key West Virginia Tax Rates for 2012

West Virginia used a graduated income tax system for the 2012 tax year. The amount of taxable income you earned determined the rate applied to your earnings. Below are the 2012 tax brackets for individual filers, explained in simple terms.

West Virginia 2012 Income Tax Brackets

Tax Brackets and Calculations

  • Income up to $10,000
    Tax is 2.36% of the taxable income.
  • Income between $10,001 and $25,000
    Tax is $236 plus 3.15% of the amount over $10,000.
  • Income between $25,001 and $40,000
    Tax is $708.50 plus 3.54% of the amount over $25,000.
  • Income between $40,001 and $60,000
    Tax is $1,239.50 plus 4.72% of the amount over $40,000.
  • Income over $60,000
    Tax is $2,183.50 plus 5.12% of the amount over $60,000.

Filing Status Considerations

  • Married filing jointly: Apply these rates to your combined taxable income.

  • Married filing separately: Lower brackets apply to each spouse’s income, so separate calculations are required.

  • Surviving spouse or head of household: Follow the 2012 West Virginia tax form instructions to determine your correct rate.

Why This Matters

Understanding your income thresholds ensures you calculate the correct amount owed. If you had West Virginia income tax withheld from your wages, comparing it to your total liability helps determine whether you receive a tax refund or owe additional money.

Where to Get the Right Tax Forms

You need the correct forms before you can file a tax return for West Virginia for 2012. Using the wrong tax year’s forms can delay processing, cause filing income tax calculations, and even affect your tax refund.

Primary Tax Form

  • IT-140: West Virginia Personal Income Tax Return
    This is the main form required for all taxpayers, regardless of whether you are a full-year resident, part-year resident, or nonresident with West Virginia source income.

Supplemental Forms

Depending on your filing status and income type, you may also need:

  • IT-140NRS: This form is for nonresidents with income sourced from West Virginia.

  • IT-141: Fiduciary income tax return for estates and trusts.

  • Schedules for deductions and credits: Used to report standard deductions, itemized deductions, or available tax credits.

Where to Find the Forms

  • The West Virginia Tax Division provides free downloadable copies of all 2012 tax forms on its official website.

  • Paper copies may also be available at local libraries, post offices, and taxpayer assistance centers within West Virginia.

Important Reminder

Always check that the forms you download clearly state Tax Year 2012. Submitting forms for the wrong year can lead to delays, rejected returns, or incorrect tax calculations. 

Step-by-Step Instructions on How to File a West Virginia State Tax Return for Tax Year 2012

Completing your West Virginia state tax return for tax year 2012 requires careful attention to detail. The steps below provide clear instructions so you can file accurately, avoid common mistakes, and prevent delays in receiving your tax refund.

Step 1: Gather Required Documents

Before starting your state tax return, ensure you have all the necessary federal and state tax records. Keeping these documents ready simplifies the process and reduces the chance of errors.

  • Your completed federal income tax return (Form 1040, 1040A, or 1040EZ) provides the starting point for your West Virginia calculations because the state uses your federal adjusted gross income.

  • All W-2 forms from employers confirm your wages and the West Virginia income tax amount withheld from your paychecks.

  • 1099 forms for interest, dividends, unemployment benefits, or retirement income verify your unearned income for the year.

  • Records of estimated tax payments made to West Virginia during 2012 help you claim credit for already paid taxes.

  • Documentation for deductions or credits, such as mortgage interest or charitable donations, ensures you claim all benefits you are legally entitled to.

Step 2: Enter Personal Information and Filing Status

Accurate personal details and the correct filing status are essential for processing your tax return correctly.

  • Enter your full name, current mailing address, and Social Security number exactly as shown on your federal return so West Virginia can match your records.

  • Indicate your filing status, such as single, married filing jointly, married filing separately, or surviving spouse, using the same status reported on your federal tax return.

  • List any dependents you claim, providing full names, Social Security numbers, and relationships to ensure you receive the proper exemptions and credits.

Step 3: Report Income and Adjustments

West Virginia begins its income tax calculation with your federal adjusted gross income (AGI). To report your income correctly:

  • Enter your federal AGI from your federal return as the base amount for your state tax return.

  • Add any income modifications West Virginia requires, such as interest from out-of-state municipal bonds, to ensure all taxable income is included.

  • Subtract any allowable deductions, such as tax-exempt interest or military pay exclusions, so your income reflects only what West Virginia considers taxable.

Step 4: Choose Deductions

West Virginia allows you to reduce your taxable income using either standard or itemized deductions.

  • Claiming the standard deduction is easier because you subtract a fixed amount from your income without listing individual expenses.

  • Choosing itemized deductions may reduce your tax liability further if you have significant expenses, such as medical bills or mortgage interest, and you can document each cost accurately.

Step 5: Calculate Your Tax

Once you have determined your West Virginia adjusted gross income, follow these steps to calculate your income tax:

  • Use the West Virginia tax rates for 2012 to find the amount of tax that applies to your income thresholds.

  • To lower your tax bill, subtract any credits you qualify for, like those for taxes paid to another state.

  • Double-check calculations so the correct amount of income tax is reported for your filing status.

Step 6: Withholding and Payments

The next step is to apply any taxes you already paid toward your total tax liability.

  • Report all West Virginia income taxes withheld from wages, as shown on your W-2 and 1099 forms.

  • Include any estimated tax payments made throughout 2012 so you receive credit for amounts you paid in advance.

  • If applicable, apply credits for prior year overpayments to reduce the total balance you owe or increase your refund amount.

Step 7: Review Common Mistakes to Avoid

Before submitting your tax return, review it for these frequent errors:

  • Filing the wrong tax year’s forms can delay processing or result in rejected returns.

  • The West Virginia Tax Division will not accept the return if you forget to sign and date it.

  • Reporting the wrong filing status or Social Security numbers may affect your eligibility for deductions and credits.

  • Failing to include all West Virginia source income for part-year residents or nonresidents can result in penalties or amended filings later.

  • Making calculation errors in income, deductions, or credits can cause processing delays and inaccurate refunds or balances due.

How to File Your West Virginia Tax Return

You can file your West Virginia state tax return for the tax year 2012 by mail or electronically. Choosing the right method depends on your comfort level, filing deadlines, and whether you expect a refund or need to pay additional property tax.

Filing Requirements for West Virginia Residents

If you met the filing requirements for tax year 2012, you had to submit your return by April 15, 2013. Part-year residents and nonresidents with West Virginia-sourced income also had to file a tax return if they met the filing threshold or had state tax withheld from their pay. Filing even with no tax liability could help you claim a refund if taxes were withheld.

Filing Thresholds and Deadlines

The filing threshold for 2012 matched federal rules. If you were required to file a federal tax return, you also had to file a West Virginia return. The regular filing deadline was April 15, 2013. If you requested an extension, you had until October 15, 2013, but any tax owed was still due in April to avoid interest and penalties.

Electronic Filing Options

Filing electronically offers several benefits:

  • It speeds up the processing of your return, often resulting in a faster tax refund.

  • It reduces errors because many systems check calculations before submission.

  • It provides immediate confirmation that your return was received.

You could use Free File Alliance partners if you meet eligibility rules, commercial tax software, or a professional tax preparer to file online.

Paper Filing Instructions

If you preferred mailing your return, you needed to:

  • Use the correct 2012 West Virginia tax forms on the state’s official website.

  • Send refund returns to WV State Tax Department, P.O. Box 1071, Charleston, WV 25324-1071.

  • Send balance-due returns to Tax Account Administration Division, P.O. Box 11751, Charleston, WV 25339-1751.

Always include your federal tax return and attach all schedules and W-2 forms if requested.

Payment Options and Deadlines

After you file a tax return for 2012, you may find that you owe additional income tax. West Virginia offered several payment methods to make the process secure and convenient for taxpayers.

Online Payment Options

  • Electronic Funds Transfer (EFT)

You could pay directly from your bank account through the West Virginia Tax Division’s secure online portal. This method was free, and payments were posted quickly.

  • Credit or Debit Card Payments: 

These were accepted online, although processing fees often applied.

  • Direct Bank Transfers

If preferred, you could schedule electronic transfers from your checking or savings account for the amount owed.

For more details, the West Virginia Tax Division provides guidance on its official payments page.

Traditional Payment Methods

  • Checks or Money Orders: 

You could mail payments made payable to “West Virginia Tax Division.” Always write the tax year and your Social Security number on the payment to ensure proper credit.

  • Cashier’s Checks: 

These were accepted for larger payments to avoid delays or mailing risks.

Payment Deadlines and Extensions

  • The payment deadline matched the filing date of April 15, 2013, even if you received a filing extension of October 15, 2013.

  • Any balance not paid by April 15 accrued interest and potential penalties, so submitting payments early prevented additional costs.

Tracking Your Refund or Balance Due

After you file a tax return, you can easily track whether you are getting a refund or still owe additional taxes. The 2012 tax filing season ended on April 15, 2013, but many taxpayers continued checking their refund status for months afterward.

How to Track Your Refund

The West Virginia Tax Division provides a secure online system named “Where’s My Refund?” to assist taxpayers in checking the status of their refunds. To use the tool, you must enter:

  • Provide your Social Security number exactly as it appears on your return.

  • Determine your filing status, whether you're a single person, a married couple filing jointly, or a spouse filing a separate return.

  • The exact refund amount listed on your return, including any other income or credits you reported.

This information ensures that only the eligible taxpayer can access the refund details.

Processing Timelines

  • Electronic returns are typically processed within 7–10 business days if you meet the required filing threshold and include all necessary forms.

  • Paper returns often took 6–8 weeks, especially if one spouse claimed credits while the other filed separately.

  • Complex returns involving multiple sources of received income or IRS verification could take longer.

Amending or Filing a Late 2012 Return

Sometimes taxpayers must file a tax return after the original deadline or correct information on a previously submitted form. West Virginia allows both options, but understanding the rules helps you avoid unnecessary penalties or delays.

When to Amend Based on Gross Income

You should amend your return if you discover new gross income that was not reported initially, made a calculation error, or omitted credits or deductions. Filing an amended return ensures your income tax liability is accurate and prevents future issues with the West Virginia Tax Division.

Filing Late After Submitting a Federal Tax Return

If you filed your federal tax return late, you can still submit your state tax return for West Virginia 2012. However, penalties and interest apply if you owed tax and missed the April 15, 2013, deadline. The state generally follows federal tax rules for late filings, so paying as soon as possible reduces added costs.

How to Amend Your Return

  • Use the same Form IT-140 for amended filings.

  • Mark the “amended return” box at the top of the form.

  • Attach all schedules or documentation supporting the changes.

  • Submit payment for any additional tax owed and the amended return to minimize penalties.

You generally have three years from the original due date or two years from the date you paid the tax—whichever is later—to file for a refund based on an amended return.

Final Filing Checklist Before You File a Tax Return

Before submitting your West Virginia state tax return for tax year 2012, use this checklist to ensure everything is complete and accurate. Missing steps can delay processing, reduce your tax refund, or increase the chance of penalties if you owe additional income tax.

  • Review all personal information carefully. Confirm that your name, address, and Social Security number match what you reported on your federal tax return.

  • Check your filing status. To avoid calculation errors, select the correct status: single, married filing jointly, married filing separately, or surviving spouse.

  • Attach all required forms and schedules. Include W-2s, 1099s, and any schedules for deductions, credits, or adjustments to gross income.

  • Verify calculations for income and tax owed. Double-check math to ensure your refund or payment amount is correct.

  • Sign and date the return. If you are filing jointly, both spouses must sign before submitting the return.

  • If taxes are owed, include payment. Use online payment options or mail a check with your return before the deadline to prevent penalties or interest.

  • Keep copies for your records. Store a complete copy of your return, payment confirmations, and supporting documents for at least three years.

Frequently Asked Questions (FAQs)

What was the filing deadline for 2012 West Virginia tax returns?

The deadline to file a return for tax year 2012 was April 15, 2013. If you requested an extension, you had until October 15, 2013, but any tax owed was still due by April 15 to avoid penalties and interest charges. Filing as early as possible ensured faster processing and refunds.

Can I still file a late 2012 return, and are there penalties?

Yes, you can still submit a late return for 2012. However, interest and penalties apply if you owed tax and missed the April deadline. Penalties often accrue monthly until the balance is paid in full. Filing promptly limits extra costs and helps you meet all state filing requirements even after the original due date.

Do I need to file if I only had Social Security income in 2012?

If your only income in 2012 came from Social Security, you generally did not need to file a return unless West Virginia taxes were withheld or you met federal filing rules. Filing is recommended if you are due a refund because even non-taxable income situations can result in overpayment refunds when taxes were withheld automatically.

How do I amend my 2012 West Virginia tax return?

To amend, use the same IT-140 form and check the “amended return” box. Include supporting schedules and explanations for all changes. If you have additional tax, please settle it promptly to minimize penalties. Refund claims typically have a three-year deadline from the original filing date or two years from when the tax was paid.

Where can I track my refund status for 2012?

You can track your refund on the West Virginia Tax Division’s “Where’s My Refund?” page. You need your Social Security number, filing status, and refund amount to access the secure portal marked by a locked padlock icon for protection. Electronic returns process faster, usually within 7–10 days, while paper returns may take several weeks.

What if I moved during 2012? How do I file as a part-year resident?

If you moved into or out of West Virginia during 2012, you must report income earned while living there, plus any West Virginia source income after moving. Part-year residents typically use Schedule M for income adjustments. Filing accurately ensures both states receive the correct tax information and prevents underpayment or double taxation issues.