Complete Guide on How to File Your West Virginia Tax Return for 2022

Filing your West Virginia state income tax return for tax year 2022 can seem daunting, but with the correct information and a clear roadmap, the process becomes manageable and even straightforward. This guide is designed to walk you through every stage of West Virginia tax filing, from understanding which personal income tax forms you need to gather to tracking your refund or paying any balance due. You will find step-by-step clarity here, whether you are a full-year resident, part-year resident, nonresident, sole proprietor, or small business owner.

This guide helps individuals and small business taxpayers who are unfamiliar with West Virginia’s income tax requirements. We cover everything from determining who needs to file and calculating your West Virginia adjusted gross income to understanding key deadlines and recent changes like the senior citizen tax credit and the new Social Security benefits exemption. You will learn which forms—such as IT-140, Schedule M, and IT-210—you must complete and how to use federal return figures as the basis for your state return.

By following this guide, you will gain confidence in gathering your W-2s, 1099s, and supporting documents; completing and reviewing personal income tax forms; choosing between electronic filing and paper filing; and selecting a payment method if you owe tax. We also highlight important takeaways, including the April 18, 2023, filing deadline, the October 17, 2023, extension date, and the thresholds for 100 percent exemption of taxable Social Security benefits. With clear instructions and practical tips, you can navigate West Virginia tax filing smoothly and take advantage of all available credits and deductions.

Overview of West Virginia State Income Tax for 2022

Who Needs to File

• Full-Year Resident: Individuals who lived in West Virginia for more than 30 days during 2022 must file a state return to report all income sourced inside and outside the state. Filing ensures that your federal return figures are correctly adjusted for West Virginia’s income tax system and helps avoid penalties for underreporting.
  
  
• Part-Year Resident: Taxpayers who moved into or out of West Virginia during 2022 file a part-year resident return to allocate income earned inside versus outside the state. This allocation determines the correct West Virginia tax liability and ensures you only pay tax on income connected to your residency period.
  
  
• Nonresident: Individuals who earned any income from West Virginia sources—such as rental property, self-employment, or wages—must file a nonresident return to report and pay tax on that income. Filing protects you from West Virginia failure to file penalties and ensures proper compliance with state tax laws.
  
  

Calculating Your West Virginia Adjusted Gross Income

Your West Virginia adjusted gross income starts with the federal adjusted gross income reported on your federal return. You then make additions and subtractions using Schedule M to reflect West Virginia-specific modifications, such as state-allowed deductions and income exclusions. After applying these adjustments, you calculate your West Virginia taxable income by subtracting any exemptions (for yourself, spouse, and dependents) and the low-income earned income exclusion if eligible. This process ensures your state return accurately reflects only the income subject to West Virginia tax.

Important 2022 Filing Deadlines

For the 2022 tax year, the original filing deadline for residents, part-year residents, and nonresidents was April 18, 2023. Taxpayers who obtained an extension had until October 17, 2023, to file their return, although any tax owed remained due by April 18 to avoid interest and late-payment penalties. Meeting these deadlines helps you avoid the West Virginia failure-to-file penalty and ensures the timely processing of refunds.

Major 2022 Filing Thresholds

West Virginia uses a progressive tax rate structure ranging from 3 percent to 6.5 percent based on your adjusted gross income. For 2022, each exemption was valued at $2,000, which reduces your taxable income on your state return. Understanding these thresholds and exemption values is crucial to calculating the correct tax due and claiming all eligible deductions and credits.

Significant Changes for Tax Year 2022

Social Security benefits exemption

Starting in tax year 2022, West Virginia exempts 100 percent of taxable Social Security benefits for qualifying taxpayers. Single filers, those married filing separately with a federal AGI of $50,000 or less, and married filing jointly filers with an AGI of $100,000 or less, now pay no state tax on Social Security income. This change offers significant relief to retirees by reducing their taxable income and lowering overall tax liability. Seniors and other Social Security recipients should confirm eligibility to maximize this benefit.

Exemption value increase

For 2022, the personal exemption amount rose to $2,000 per exemption—applicable to the taxpayer, spouse, and each dependent. This increase aligns West Virginia’s exemption values more closely with federal standards, effectively lowering taxable income for most filers. Taxpayers with multiple dependents gain the most, as the total exemption deduction can substantially reduce their state tax burden.

Credit and bracket adjustments

While West Virginia’s progressive rates, ranging from 3 percent to 6.5 percent, remained unchanged, the income thresholds for each bracket were indexed for inflation to prevent “bracket creep.” The state also enhanced the senior citizen tax credit and modified several business and investment credits, making them more accessible to eligible filers. These updates reflect West Virginia’s commitment to maintaining a fair tax structure and supporting taxpayers across various income levels.

Forms and Supporting Schedules You’ll Need

Primary Individual Form – IT-140

• Form IT-140 – West Virginia Personal Income Tax Return: This is the primary form for most individual filers, including full-year residents, part-year residents, and nonresidents. You report your federal adjusted gross income and calculate your state tax liability on this form, ensuring all income sources and exemptions are accounted for.
  
  

Essential Schedules

• Schedule M – Modifications to Adjusted Gross Income: Schedule M captures West Virginia-specific additions and subtractions to your federal AGI, such as state-only deductions or income reclassifications. Completing this schedule ensures that your state taxable income accurately reflects the modifications required under West Virginia tax law.
  
  
• Schedule A – Nonresident/Part-Year Resident Income Allocation: Part-year residents and nonresidents use Schedule A to allocate income earned inside and outside West Virginia. Proper allocation prevents overpayment of tax on out-of-state income and ensures compliance with residency rules.
  
  
• Schedule E – Credit for Income Tax Paid to Another State: If you paid income tax to another state on income taxed by West Virginia, Schedule E lets you claim a credit to avoid double taxation. This schedule reduces your West Virginia tax liability by offsetting amounts already paid elsewhere, which can increase your overall tax savings.
  
  
• Form IT-210 – Individual Estimated Income Tax: Taxpayers with income not subject to withholding (such as self-employment or rental income) use IT-210 to make quarterly estimated tax payments. Timely payments on this form help you avoid underpayment penalties and spread your tax obligations throughout the year.
  
  
• Tax Credit Recap Schedule: This summary schedule consolidates all state tax credits you claim, including the senior citizen tax credit and education-related credits. A complete recap helps the West Virginia Tax Division verify your credits and reduces processing delays.
  
  

Small Business & Composite Returns

• Schedule C – Income and Expenses for Sole Proprietors: Sole proprietors report business income and deductible expenses on federal Schedule C, which then flows into Form IT-140. Accurate reporting on Schedule C ensures that your business activities are reflected correctly on your state return and that you claim all eligible business deductions.
  
  
• Form IT-140NRC – Nonresident Composite Return: Partnerships and S corporations with nonresident partners or shareholders use IT-140NRC to file a single composite return for all nonresident members. Filing this composite return simplifies compliance by consolidating individual nonresident filings into one state return.
  
  

Step-by-Step Instructions

Step 1: Gather Required Documents

• Income Documents: Collect all Forms W-2 from employers, 1099-INT for interest, 1099-DIV for dividends, 1099-R for retirement distributions, 1099-MISC for miscellaneous income, and Schedule K-1 for pass-through entities. These documents ensure you accurately report every income source on your state return.
  
  
• Deduction Records: Gather receipts for charitable contributions, medical expenses (if itemizing), property tax statements, and records of state and local tax payments. These documents support deductions and can lower your income for the taxable year when claimed on schedules.
  
  
• West Virginia-Specific Statements: Assemble any prepaid tuition/savings plan statements, military service documentation, and senior citizen property tax receipts. Including these ensures you capture all state-specific credits and exemptions on your return.
  
  

Step 2: Complete Form IT-140

• Personal Information: Enter your name, Social Security number, address, and filing status at the top of Form IT-140. Accurate personal details are critical for matching your return to your taxpayer account and receiving any refund.
  
  
• Exemptions Section: Report the number of exemptions for yourself, your spouse (if filing jointly), and each dependent. Each exemption reduces your taxable income by $2,000, which can significantly lower your state tax liability.
  
  
• Income Lines: Transfer your federal adjusted gross income to Line 1, then apply additions or subtractions from Schedule M on Lines 2 and 3. This establishes your West Virginia adjusted gross income on Line 4, the basis for calculating your state tax.
  
  

Step 3: Calculate Your Tax Liability

• Determine Taxable Income: Subtract the low-income earned income exclusion (if eligible) and your total exemptions (Line 6) from your West Virginia adjusted gross income (Line 4). This gives your taxable income on Line 7, which is used to compute your tax.
  
  
• Apply Tax Rates: Use the West Virginia tax table or rate schedule for 2022 to find the correct tax amount based on your taxable income and filing status. West Virginia’s progressive rates range from 3 percent to 6.5 percent.
  
  
• Verify Calculations: Double-check all math or use reliable tax software to ensure accuracy. Mistakes here can lead to underpayment penalties or a delay in processing refunds.
  
  

Step 4: Apply Credits & Determine Final Tax

• Enter Credits: On Line 9, list credits from the Tax Credit Recap Schedule, such as the family tax credit, senior citizen tax credit, and out-of-state tax credit. Each credit directly reduces your tax due and can generate a larger refund or smaller balance owed.
  
  
• Subtract Credits: Subtract total credits (Line 9) from your calculated tax (Line 8) to arrive at your net tax due on Line 10. Properly claiming all eligible credits maximizes your tax savings.
  
  
• Review Eligibility: Confirm that you meet the requirements for each credit claimed and retain documentation in case of audit. Missing or ineligible credits can trigger adjustments and penalties.
  
  

Step 5: Compute Payments, Refunds, or Balance Due

• Report Payments: Enter West Virginia income tax withheld from W-2s and 1099s on Line 15, and any estimated tax payments made on Line 16. Accurately reporting payments ensures your refund calculation reflects all amounts paid.
  
  
• Include Refundable Credits: Add refundable credits and special payments (Lines 17–20) to your total payments on Line 21. Refundable credits can increase your refund even if you paid little or no tax during the year.
  
  
• Determine Outcome: Compare total payments (Line 21) to total tax (Line 14). If costs exceed tax, your refund appears on Line 26; if tax exceeds payments, the balance due appears on Line 22. Paying any balance by the original due date avoids penalties and interest.

How to File Your Return 

Electronic Filing (Recommended)

E-filing your West Virginia return is the fastest and most accurate option, reducing calculation errors and accelerating refund processing. West Virginia’s approved providers offer free e-file services for eligible taxpayers based on income thresholds, and submissions through the MyTaxes portal generate immediate confirmation of receipt.

Paper Filing

If you prefer to mail a paper return, send your completed Form IT-140 and all required attachments to the appropriate address: refunds go to WV Tax Division, P.O. Box 1071, Charleston, WV 25324-1071, while balance-due returns go to P.O. Box 3694, Charleston, WV 25336-3694. Use black or blue ink, avoid staples, and include copies of W-2s, 1099s, and schedules to ensure timely processing.

Payment Methods 

Online Payment Options

You can pay your West Virginia tax due securely through the MyTaxes portal using ACH debit for direct bank withdrawals or ACH credit initiated by your bank. For taxpayers with obligations of $50,000 or more, electronic funds transfer (EFT) is available, providing a convenient way to schedule large payments and avoid mailing delays.

Credit Card Payments

Credit card payments are accepted via the West Virginia State Treasurer’s credit card portal, which supports American Express, Discover, MasterCard, and Visa. A convenience fee—typically 2.5 percent of the payment amount (minimum $1.00)—applies, and returned payment fees of $15.00 may be assessed if the transaction fails.

Check or Money Order

If you choose to pay by check or money order, make it payable to “WV Tax Division” and include your name, address, Social Security number, tax year, and form type on the memo line. Mail it along with your return to the same address designated for paper filings, and allow extra processing time compared to electronic methods.

Tracking Your Refund or Balance

Where’s My Refund Tool

West Virginia’s “Where’s My Refund” online tool lets you check your refund status securely by entering your Social Security number, filing status, and the exact refund amount shown on your return. Electronic returns are typically processed within two to three weeks, while paper returns may take six to eight weeks or longer. This real-time tracking option reduces uncertainty and lets you plan for your refund’s arrival.

Viewing Account Balance & Payment History

Through the MyTaxes portal, you can view your West Virginia account balance, see a history of payments made and received, and verify estimated payments or withholding credits. The portal enables secure messaging with the Tax Division to address questions or discrepancies. Keeping an eye on your account online helps ensure timely payments and alerts you to any outstanding balance to avoid penalties.

Final Filing Checklist 

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• Completed Form IT-140: You have entered all personal information, transferred your federal adjusted gross income, applied Schedule M modifications, and used the correct tax table or rate schedule to calculate your West Virginia tax. Verifying these entries helps prevent errors that could delay processing or trigger notices.
  
  
• Attached Required Schedules and Forms: You have included Schedule A for nonresident or part-year income allocation, Schedule E for credits on taxes paid to another state, and any other essential schedules, such as IT-210 or the Tax Credit Recap Schedule. Attaching these documents ensures the Tax Division can verify your deductions and credits without requesting additional information.
  
  
• Included Income Documentation: You have attached copies of all Forms W-2, 1099-INT, 1099-DIV, 1099-R, 1099-MISC, and Schedule K-1 as applicable. Including complete income records supports your reported figures and reduces the likelihood of audit inquiries.
  
  
• Claimed All Exemptions and Credits: You have listed exemptions for yourself, your spouse, and dependents (each valued at $2,000) and entered all eligible state credits, such as the senior citizen tax credit or out-of-state credit. Properly claiming these items can lower your taxable income and maximize your refund or minimize your balance due.
  
  
• Signed, Dated, and Selected Mailing Address: You have signed and dated your return, chosen the correct mailing address for either refunds (P.O. Box 1071) or balance-due filings (P.O. Box 3694), and used black or blue ink. A properly signed and addressed return avoids processing delays and correctly directs any balance due.
  
  
• Made Copies and Submitted: You have made complete copies of your return packet—including all schedules, forms, and income documents—for your records. You have either e-filed through the MyTaxes portal for immediate confirmation or prepared your paper filing for timely mailing to meet the April 18, 2023, deadline (or October 17, 2023, for extensions).

Frequently Asked Questions

What if I missed the tax filing deadline?

If you missed the April 18, 2023, tax filing deadline for your West Virginia return, submit your return as soon as possible to minimize penalties and interest. While refunds do not incur late penalties, your refund will be delayed until you file. Accurate tax filing information remains essential for determining any balance due and avoiding additional interest.

Can I e-file for free?

West Virginia offers free e-file services through approved providers for eligible taxpayers whose income falls below specified thresholds. These services use federal return data to populate personal income tax forms and streamline tax filing. Verify eligibility on the West Virginia Department of Revenue website, and file electronically via the MyTaxes portal to receive immediate confirmation and faster refund processing.

How do property tax payments impact my West Virginia state return?

Property tax payments you made in tax year 2022 may qualify for a credit or deduction on your West Virginia return when you include them on Schedule M or the Tax Credit Recap Schedule. Claiming eligible property taxes reduces your taxable income on Form IT-140 and helps ensure you receive all available state tax relief for homeowners.

How do I request an extension?

You can request a state extension by filing West Virginia Form WV4868 before the April 18, 2023, due date or by using your federal extension filed with Form 4868. A federal extension automatically applies to your state return without additional forms. Remember that any tax owed must still be paid by April 18 to avoid interest, even with an extension.

What if I paid taxes to another state?

If you paid income tax to another state in 2022, use Schedule E on your Form IT-140 to claim a credit and avoid double taxation on the same income. Enter the amount of tax paid to the other jurisdiction, and West Virginia will offset that amount against your state liability. It reduces your state liability.

How long should I keep my tax records? 

Keep copies of your 2022 West Virginia tax returns and supporting documents for at least three years from the original filing date or due date. The West Virginia Department of Revenue can assess additional tax within six years for substantial underreporting, so retain records for six years if your return included major adjustments or corrections.

What assistance is available if I need help filing?

The West Virginia Tax Division offers phone, email, and online chat assistance to individual and small business filers. The support team can guide you through completing Form IT-140, Schedules M, A, and E, explain credits, and troubleshoot e-filing or payment portal issues. Assistance is available weekdays from 8:00 AM to 5:00 PM at (304) 558-3333 or via email at TaxHelp@WV.Gov.