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The West Virginia IT-140X form is an important document for residents who need to amend a previously filed state income tax return. Specifically designated for tax years 2003 through 2006, this form allows individuals to correct information or report changes in income, status, exemptions, and credits. It's essential for maintaining accurate tax records and ensuring compliance with state tax laws.

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The West Virginia IT-140X form is essential for any resident or former resident who needs to amend their state income tax return for taxable years 2003 through 2006. This form allows for corrections to an originally filed IT-140 or IT-140NR/PY return, addressing any discrepancies or changes in income, exemptions, tax credits, or filing status after the original submission. Whether due to changes in federal adjusted gross income, realization of missed deductions, or errors initially overlooked, filing an amended return using the IT-140X form ensures taxpayers meet their legal obligations and potentially capitalize on overlooked opportunities for refunds or reduced tax liability. Filing status options include single, married filing jointly, and married filing separately, with explicit sections for detailing residency status and exemptions directly impacting the calculation of taxable income. The form also intricately details the process for recalculating tax due or refunds owed, including considerations for tax credits such as those for low income, elderly taxpayers, or taxes paid to other states. By providing a thorough pathway for residents to rectify their tax filings, the IT-140X form upholds fairness and accuracy in West Virginia's tax administration.

West Virginia Amended Income Tax Return - 20_____ IT-140X

Or other taxable year beginning _______________, 20_____ Ending _______________, 20_____(Rev. 03/07)

THIS FORM MAY BE USED ONLY FOR TAXABLE YEARS 2003 THRU 2006

USE

LABEL,

OR TYPE

Last Name	Name(if joint return, give first names and initials of both

Present home address (number and street, including apartment number, or rural route)

City orTown	County	State	ZipCode

Your Year of Birth		Spouse's Year of Birth

Your Social Security Number

Spouse'sSocialSecurityNumber

Daytime Phone Number

RESIDENCY STATUS:

Resident for the entire tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Nonresident/Part-Year Resident filing aWest Virginia Nonresident/Part-Year Resident Return (Form IT-140 NR/PY) . . . . . . . . .

Nonresident filing a West Virginia Nonresident Special Return (Form IT-140 NRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ORIGINAL THIS RETURN RETURN

FILING STATUS:

1. Single, Head of Household, or Widow(er) with Dependent Child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Married Filing Jointly (even if only one spouse had income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Married Filing Separately. Give spouse's social security number above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

and enter spouse's full name here:

ORIGINAL	THIS
RETURN	RETURN
1	1
2	2
3	3

2. Exemption for Surviving Spouse: Enter year spouse died __________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Total West Virginia Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enclose W-2'S/1099's And Payment

	COLUMN A	COLUMN B	COLUMN C
Explain all adjustments using Part II on the back of this return!	COLUMN A	NET CHANGE INCREASE	COLUMN C
	ON ORIGINAL RETURN	NET CHANGE INCREASE	CORRECTED AMOUNT
		OR (DECREASE)

1.Federal Adjusted Gross Income (attach copy of Federal Form 1040X) . 1

2.	West Virginia Modifications		. . .	.	. . . . . . . . . .	. . .	. . . . .		2
3.	West Virginia Adjusted Gross Income (line 1 plus or minus line 2) . . . .								3
4.	Low Income Earned Income Exclusion (see instructions)								4
5.	Exemptions (see instructions)		. . .	.	. . . . . . . . . .	. . .	. . . . .		5
6.	West Virginia Taxable Income (line 3 minus lines 4 and 5)								6
7.	Tax: from Rate Schedule	, Schedule T			, or Part III
	NONRESIDENTS/PART-YEAR RESIDENTS MUST USE PART III.								7

8.	West Virginia Income Tax Withheld					. . .	. . . . .		8
9.	Estimated Tax Payments and Payments with Schedule L								9
10.	Senior Citizens Tax Credit For Property Tax Paid (attach Form WV/SCTC-1) .								10
11.	Business/ Investment/ Employment/ Non-Family Adoption Credits								11
12.	Credit for Income Tax Paid to Other State(s)					. . .	. . . . .		12
13.	Amount Paid With Previous Return(s)								. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	13
14.	Sum of Credits and Payments (sum of lines 8 through 13)									14
15.	Refund Received from Previous Return(s)					. . .	. . . . . . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		15
16.	Estimated Credit Applied to a Subsequent Tax Year from Previous Return(s)									16
17.	Contributions from Previous Return(s)					. . .	. . . . . . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		17
18.	Sum of Previous Refunds and Credits (add lines 15, 16, and 17)									18
19.	Total Allowable Credits and Payments (line 14 minus line 18)									19
20.	If line 19 is LESS than line 7, column C, enter BALANCE DUE (the State)									20
	CHECK HERE IF PAYMENT BY CREDIT/DEBIT CARD (see instructions)
21.	If line 19 is LARGER than line 7, column C, enter				OVERPAYMENT					21
22.	Amount to be Credited to Next Year's Estimated Tax (see instructions)									22
23.	Subtract line 22 from line 21, REFUND (due you) .				. . . . . . . . . .	. . .	. . . . . . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		23

MAIL TO: West Virginia StateTax Department, Revenue Division,

P.O. Box 1071, Charleston, WV 25324-1071

*P40200601W*

PART I: TAX RATE SCHEDULES

		RATE SCHEDULE I				RATE SCHEDULE II

Single, Married filing jointly, Head of household, and Widow(er)				Married	filing separately
with dependent		child
Use this schedule if you checked box number 1 or 2 under "FILING STATUS"				Use this schedule if you checked box number 3 under "FILING STATUS"
Less than $10,000		. . . . . .	. . . . . . . . . 3% of the taxable income	Less than $5,000 . . .		. . . .	. . . . . . . . .	3% of the taxable income
At least-	But less than−			At least−	But less than−
$10,000	$25,000	. . . . . . . $	300.00 plus 4% of excess over $10,000	$ 5,000	$12,500 . . . .	. . . $	150.00 plus 4%	of excess over $ 5,000
$25,000	$40,000	. . . . . . . $	900.00 plus 4.5% of excess over $25,000	$12,500	$20,000 . . . .	. . . $	450.00 plus 4.5%	of excess over $12,500
$40,000	$60,000	. . . . . . . $1,575.00 plus 6% of excess over $40,000		$20,000	$30,000 . . . .	. . . $	787.50 plus 6%	of excess over $20,000
$60,000		. . . . . . . $2,775.00 plus 6.5% of excess over $60,000		$30,000	. . . .	. . . $1,387.50 plus 6.5%		of excess over $30,000

PART II: EXPLANATION OF CHANGES TO INCOME, STATUS, EXEMPTIONS, AND CREDITS

Enter the box or line number from the front of this form for each item you are changing and give the reason for each change. Attach all supporting forms and schedules for items changed. Be sure to include your name and social security number on any attachments.

PART III: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION

		1
1.	Tentative Tax (apply the rate schedules above to the amount shown in column C, line 6)
	IF YOU WERE SUBJECT TO FEDERAL MINIMUM TAX, USE SCHEDULE T TO CALCULATE
	YOUR TAX (ATTACH SCHEDULE T TO YOUR RETURN).

2.West Virginia Income (include all income during your period of residency and any

		2
	West Virginia source income during your nonresidency; see the instructions)
3.	Federal Adjusted Gross Income (from column C, line 1)	3
		4
4.	Tax (divide line 2 by line 3, and multiply the result by line 1; enter here and in Column C, line 7)	. . . . . . . . . . . . . . . . . . . .
	If you are claiming a federal net operating loss carryback, you must continue to Part IV.

PART IV: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR

NET OPERATING LOSS CARRYBACK

		5
5.	Subtract line 2 Part III from your original Federal Adjusted Gross Income (line1, Column A)

6.Income Percentage (Divide line 5 by line 3 Part III and round the result to four decimal places)

	Note: decimal cannot exceed 1.0000	6

7.	Multiply line 1 Part III by the line 6 decimal	7
8.	Subtract line 7 from line 1 Part III	8
9.	West Virginia Tax (Enter the smaller of line 4 Part III or line 8 here and on Page 1, line 7, column C and check Part IV) . .		9
9.

My/our initials in the boxes indicate waiver of my/our rights of confidentiality for the purpose of contacting the preparer regarding this return.

SIGN HERE - Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete.

Your Signature	Date

Signature of preparer other than taxpayer	Date

Spouse's Signature	Date


Address of preparer	Daytime Phone Number

Rev. 05/04

INSTRUCTIONSFORFORMIT-140X

AMENDEDWESTVIRGINIAPERSONALINCOMETAXRETURN

GENERAL INFORMATION

CHANGES IN YOUR FEDERAL ADJUSTED GROSS INCOME. If the Federal Government makes any change to your Federal income tax return, you are required by law to notify the West Virginia State Tax Department of the change within ninety (90) days after the final determination of such change. If you file an amended Federal income tax return, you are required by law to file an amended West Virginia State income tax return within ninety (90) days thereafter.

WHERE TO OBTAIN FORMS AND INFORMATION. Forms and instructions may be obtained by visiting our web site at www.state.wv.us/taxdiv or by calling our Interactive Voice Response System at (304) 344-2068 or toll free 1-800-422-2075. This system is available 24 hours a day. You may write to the Taxpayer Services Division at P.O. Box 3784, Charleston, WV 25337 or call (304) 558-3333 or toll free 1-800-982-8297 Monday through Friday between 8:30 a.m. and 5:00 p.m.

WHEN SHOULD FORM IT-140X BE USED? Form IT-140X should be used to correct a West Virginia income tax return, Form IT-140 or Form IT-140NR/ PY, and can only be filed after you have filed your original return.

SPECIAL INSTRUCTIONS FOR AMENDING A JOINTLY OR SEPARATELY FILED RETURN. If your original return was filed jointly and you are amending to file separately, your spouse must also file a separate return. If your original filing was married filing separately and you are now amending to file jointly, Column A should reflect only the primary taxpayer’s original filing. If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly you MUST do so in compliance with federal regulations.

SCHEDULES. If any change is made on line 2 (Schedule M), line 7 (Schedule T), line 10 (Business/Investment/Employment/Non-Family Adoption Credits), or line 11 (Schedule E), a corrected schedule must be attached. The required schedules may be obtained by contacting the Taxpayer Services Division.

HOW TO COMPLETE FORM IT-140X

STEP 1

Section A - Type or print your name(s), address, and social security number(s) legibly in the spaces provided. Year of birth: Enter the years in which you and your spouse, if joint return, were born. Telephone number: Enter the telephone number where you can be reached during the day.

Section B - Check only one in each column. If you were not a resident of West Virginia for the entire taxable year, you must use Part III on the back of the form to calculate your West Virginia tax.

Section C - Check only one in each column. If you are married but filing separate returns, enter your spouse’s name in the space provided and his/ her social security number in Section A.

Section D - (Block 1) If your filing status is the same on your State return as on your Federal return, enter the total number of exemptions claimed on the Federal return. If you claimed “0” exemptions on your Federal return, you must claim “0” on your State return. If you are married filing a joint Federal return but separate State returns, enter the total number of exemptions you would have been entitled to claim if you had filed separate Federal returns. (Block 2) If you are eligible to claim an additional exemption as a surviving spouse, list year of spouse’s death and enter “1” in block 2.

(Block 3) If you claimed an exemption in block 2 for being a surviving spouse, add blocks 1 and 2 and enter the result in block 3. Otherwise, enter in block 3 the number of Federal exemptions claimed in block 1.

STEP 2

Complete lines 1 through 22 of IT-140X according to the following line-by-

line instructions:

or as you later amended it. If your return was changed or audited, enter the amounts as adjusted.

COLUMN B - Enter the net increase or net decrease for each line you are changing. Bracket all decreases. Explain each change on page 2, Part II, and attach any related schedules or forms. If you need more space, show the required information on an attached statement.

COLUMN C - Add the increase in column B to the amount in column A, or subtract the column B decrease from column A. Show the result in column

C.Bracket all decreases. For any item you do not change, enter the amount from column A in column C.

LINE 1: FEDERAL ADJUSTED GROSS INCOME. Enter your Federal adjusted gross income.

LINE 2: MODIFICATION(S) TO INCOME. Enter the net plus or minus amount of income modification. If your modification is being adjusted, you must attach a corrected schedule M, which may be obtained from the Taxpayer Services Division.

LINE 3: WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the result of line 1 plus or minus line 2.

LINE 4: LOW-INCOME EARNED INCOME EXCLUSION. If the amount you entered on line 1, Column A is $10,000, or less, you may exclude a portion of your Earned Income received after June 30, 1996.

If you are eligible for the exclusion and need the Low-Income Earned Income Exclusion worksheet or you need additional information regarding this exclusion, contact the Taxpayer Services Division at 1-800-982-8297 or 1- 304-558-3333.

LINE 5: EXEMPTIONS. Multiply the number entered in Section D, Block 3, by $2,000 and enter the result on line 5. If you claimed zero exemptions, enter $500 on line 5.

LINE 6: WEST VIRGINIA TAXABLE INCOME. Subtract lines 4 and 5 from

line 3 and enter the result on line 6.

LINE 7: WEST VIRGINIA INCOME TAX. If you are a resident and marked filing status “1” or "2" in Section C, you must use Rate Schedule I (on page 2, part I) to compute your tax to be entered on line 7; if you marked filing status “3” in Section C, use Rate Schedule II (on page 2, part I) to compute your tax to be entered on line 7. If you are a nonresident or a part-year resident, you must use Part III on the back of Form IT-140X to calculate your West Virginia tax. NOTE: A nonresident or a part-year resident filing a net operating loss carry back, must use Part III and Part IV on the back of Form IT-140x to calculate the West Virginia tax.

Federal Alternative Minimum Tax- If you are subject to the Federal Alternative Minimum Tax, place an “X” in the box provided and use Schedule T to compute your total West Virginia Income Tax. Schedule T applies to both residents and nonresidents.

LINE 8: WEST VIRGINIA INCOME TAX WITHHELD. Enter the amount of West Virginia tax withheld from your wages. If you change these amounts, attach a copy of all additional or corrected forms (W-2, 1099, K-1, etc.) that you received since you filed your original return.

LINE 9: ESTIMATED TAX PAYMENTS AND/OR SCHEDULE L PAYMENTS.

Enter the total amount of estimated tax payments paid by you (and spouse, if joint return) for the taxable year you are amending. Be certain to claim any overpayment that you requested to be applied to your tax and/or any payment made with your West Virginia application for extension of time to file (Schedule L) on your original return.

LINE 10: SENIOR CITIZEN TAX CREDIT FOR PROPERTY TAX PAID. Enter

the amount of allowable credit from Form (WV/SCTC-1).

COLUMN A - Enter the amounts from your return as originally filed

LINE 11: BUSINESS/INVESTMENT/EMPLOYMENT/NON-FAMILY ADOP-

TION CREDITS. If you are claiming one or more of these credits, enter the total of such credits on line 10. If you are changing this amount you must attach the appropriate corrected schedule(s). The schedules and instructions are available upon request to the Taxpayer Services Division. Failure to attach corrected schedule(s) to your return will result in any claimed credit being disallowed.

LINE 12: INCOME TAX PAID OTHER STATE(S). Enter your available Schedule E credit. If you are changing this amount, a corrected Schedule E and a copy of the income tax return filed with the state for which you are claiming credit MUST be attached to your Form IT-140X. Failure to do so will result in any claimed credit being disallowed.

LINE 13: AMOUNT PAID WITH PREVIOUS RETURN(S). Enter the total amount paid with your original and any previous amended return(s).

LINE 14: SUM OF CREDITS AND PAYMENTS. Add lines 8 through 13 and

enter the result.

LINE 15: REFUNDS RECEIVED FROM PREVIOUS RETURN(S). The total amount of refunds received from your original and any previous amended return(s) must be entered on line 15, to be deducted from your total credits on line 14.

LINE 16: ESTIMATED CREDIT APPLIED TO A SUBSEQUENT TAX YEAR

FROM PREVIOUS RETURN(S). The total amount of estimated credit applied to a subsequent year from your original and any previous amended return(s) must be entered on line 16, to be deducted from your total credits on line 14.

LINE 17: CONTRIBUTIONS FROM PREVIOUS RETURN(S). The total amount of any contributions made with your original and any previous amended return(s) must be entered on line 17, to be deducted from your total credits on line 14.

LINE 18: TOTAL OF YOUR PREVIOUS REFUNDS AND CREDITS. Add lines

15, 16 and 17 and enter the result.

LINE 19: TOTAL ALLOWABLE CREDITS AND PAYMENTS. Subtract line 18 from line 14 and enter the result.

LINE 20: BALANCE DUE. If your total tax (line 7) is larger than your total allowable credits and payments (line 19), enter the difference as the Balance Due the State of West Virginia. A check or money order for the total balance due must be made payable to the West Virginia State Tax Department. Use your credit card! It's easy. Just call 1-800-2Pay-Tax or access on the internet at www.officialpayments.com. Both options are provided by Official Payments Corp., a private credit card payment services provider. A conve- nience fee of 2.5% will be charged to your credit card by the provider. The State receives no part of this fee. After you complete your transaction, you will be given a confirmation number.

LINE 21: OVERPAYMENT. If your total allowable credits and payments (line

19)is larger than your total tax (line 7), enter the difference as the overpayment due you.

LINE 22: AMOUNT TO BE CREDITED TO NEXT YEAR'S ESTIMATED TAX.

YOU MAY USE THIS OPTION ONLY IF YOU HAVE NOT PREVIOUSLY FILED A RETURN FOR THE TAX YEAR TO RECEIVE THE CREDIT. Enter the portion of your overpayment you wish to have credited to next year's estimated tax liability.

LINE 23: REFUND. Subtract line 22 from line 21 and enter the result on line

23as the amount of refund you are due. A refund of $2 or less will only be sent if you attach a written request to this return.

PART III. NONRESIDENT & PART-YEAR RESIDENT TAX CALCULATION

Nonresidents and part-year residents must use Part III on the back of Form IT-140X to calculate their West Virginia tax liability.

LINE 1: TENTATIVE TAX. Compute the tax shown on the income on line 6 of Form IT-140X. If you were subject to the Federal Alternative Minimum Tax,

use Schedule T; otherwise, apply the appropriate rate schedule to your taxable income and enter the result on line 1 as your tentative tax.

LINE 2: WEST VIRGINIA INCOME. A part-year resident is subject to West

Virginia tax on the following: taxable income received from ALL sources while a West Virginia resident; West Virginia source income earned during the period of nonresidence; and applicable special accruals. A nonresident is subject to West Virginia tax on any West Virginia source income earned during the year.

West Virginia source income of a nonresident includes any gain, loss, or deduction from: real or tangible personal property located in West Virginia; employee services performed in West Virginia; a business, trade, professsion, or occupation carried on in West Virginia; a corporation in which you are a shareholder which elects under federal law to be taxed as an S-corporation; West Virginia partnership, estate, or trust income.

LINE 3: FEDERAL ADJUSTED GROSS INCOME. Enter the amount shown on line 1, column C of Form IT-140X.

LINE 4: TAX. Divide line 2 by line 3, and round the result to a 4-digit decimal. Multiply the 4-digit decimal by line 1 to get your West Virginia tax. Enter the result on line 4 of this worksheet, and on line 7, Column C of Form IT-140X. Be sure to check the PART III box on line 7 to show that you used the nonresident/part-year resident worksheet to calculate your tax.

PART IV. NONRESIDENT & PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK

Nonresidents and part-year residents filing to carry back a federal net operating loss must use Parts III & IV on the back of Form IT- 140X to calculate their West Virginia tax liability.

Please note: Your West Virginia source income does not change due to a net operating loss carry back. A net operating loss carry back is a federal allowance and applies to the Federal Adjusted Gross Income, line 1 of the IT-140X only. Amend your West Virginia Income Tax Return and apply your net operating loss to the same tax year that you applied the loss to your federal return.

Line 5: OTHER INCOME. Subtract line 2 Part III from your original Federal

Adjusted Gross Income (line 1, column A). Note: If you previously amended to correct your original return, use the corrected FAGI.

Line 6: INCOME PERCENTAGE. Divide line 5 by line 3 Part III and round the

result to 4 decimal places. Note: decimal cannot exceed 1.0000.

Line 7: WEST VIRGINIA TAX RATE APPLIED TO OTHER INCOME. Multiply line 1 Part III by the line 6 decimal.

Line 8: TAX CALCULATION. Subtract line 7 from the line 1 Part III.

Line 9: WEST VIRGINIA TAX. Enter the smaller of line 4 Part III or line 8 here and on page 1, line 7, column C and check the box for Part IV.

ATTACH A COPY OF YOUR FEDERAL RETURN INCLUDING

YOUR SCHEDULE B-NOL.

WHEN YOUR RETURN IS COMPLETE

SIGNATURE: SIGN YOUR RETURN! A joint return must be signed by both husband and wife even though only one had income. If you (and your spouse, if a joint return) do NOT sign your return it WILL NOT be processed. If the return is prepared by an authorized agent of the taxpayer, the agent must also sign on the line provided and enter his/her address and phone number below the signature.

Waiver of Confidentiality: If your return was prepared by someone other than yourself, initialing the box(es) will allow the department to contact the preparer regarding any questions that may arise.

Be sure to include any schedules and statements required to be submitted with the return. Mail the completed return to: West Virginia State Tax

Department Revenue Division, P.O. Box 1071, Charleston, West Virginia 25324-1071

⇩ PDF Form

Fact Name	Description
Form Purpose	The West Virginia IT-140X form is used to correct a previously filed West Virginia personal income tax return.
Eligible Tax Years	This form can only be used for amending returns from the taxable years 2003 to 2006, as per the version revised in March 2007.
Residency Status	Filers must indicate their residency status during the tax year, choosing from options such as full-year resident, part-year resident, or nonresident.

Filing Status Options Options include single, head of household, married filing jointly, or married filing separately. Adjustment Categories Adjustments include changes in federal adjusted gross income, West Virginia modifications, and exemptions. Governing Law The IT-140X form is governed by West Virginia state law, requiring notification of amendments within 90 days of federal return adjustments. Submission Instructions The form, along with any payment due, must be mailed to the West Virginia State Tax Department, Revenue Division.

Filing an amended West Virginia income tax return using the IT-140X form is necessary when you need to correct information on a previously filed return. Whether these corrections stem from changes to your federal return, discovered errors, or overlooked deductions and credits, it's essential to report these adjustments to ensure your tax records are accurate. The steps outlined below will guide you through the process of preparing your amended West Virginia tax return, helping you navigate through the form's sections and ensure you submit it correctly.

Section A: Carefully type or print your full name, address, social security number(s), and dates of birth for yourself and your spouse if filing jointly. Double-check your daytime phone number for accuracy.
Section B: Indicate your residency status by checking the appropriate box. If you were a nonresident or part-year resident for any part of the year, remember that you'll need to calculate your tax on the back of the form.
Section C: Select your filing status by checking the corresponding box. If you’re changing your filing status for this amendment, make sure it complies with federal regulations.
Section D: Enter exemptions as they were claimed on your Federal return, adjustments for a surviving spouse if applicable, and the total West Virginia exemptions.
Column A: Report amounts from your original or most recent tax return. If there were federal adjustments, include those amounts here.
Column B: Record the net increase or decrease for each line item you're modifying. Decreases should be bracketed. Explain each change in detail in Part II on the back of the form.
Column C: Add or subtract the adjustments in Column B from the amounts in Column A to find the corrected amounts. Enter these in Column C, making sure to bracket any decreases.
Lines 1 to 23 guide you to input specific amounts relating to your adjusted gross income, income modifications, exemptions, tax calculations, credits, and payments made or received. Follow the instructions for each line carefully, attaching any required additional forms or schedules.
Part III: Nonresidents and part-year residents need to complete this section to compute their West Virginia tax. Follow the instructions carefully to calculate your tax based on your residency status and income sources.
Part IV: If you're amending to apply a federal net operating loss carryback, complete this section to determine the impact on your West Virginia tax.
After filling out the form, review it thoroughly for accuracy. Lastly, ensure you and your spouse, if filing jointly, sign the form. The preparer must also sign and provide contact information if someone else prepared the form.

Finally, include any schedules or statements referenced in your amendments, attaching a copy of your corrected federal return if applicable. Mail the completed IT-140X form to the address provided on the form, ensuring it reaches the West Virginia State Tax Department promptly. By following these steps carefully, you can correct your West Virginia income tax return accurately and maintain compliance with tax laws.

When should the West Virginia IT-140X form be used?

The West Virginia IT-140X form is designated for taxpayers needing to amend a previously filed West Virginia income tax return, either Form IT-140 or Form IT-140NR/PY. This could be due to an error in the original filing or changes in the taxpayer's income, exemptions, credits, or deductions. The form can only be filed after the taxpayer has submitted their original tax return for the taxable years 2003 through 2006.

Can I file the IT-140X form to amend a jointly filed return?

Yes, if you originally filed a joint return, you can amend it using the IT-140X form. However, if you're changing the filing status from jointly to separately, each spouse must file a separate IT-140X form to report their individual income and deductions. Conversely, if changing from separate to joint filing status, both taxpayers' data must be included, adhering to the requirements as if the original filing was joint.

What information do I need to provide if my Federal Adjusted Gross Income changes?

If there's a change in your Federal Adjusted Gross Income (AGI) due to a correction by the IRS or if you file an amended federal tax return, you must report this change to the West Virginia State Tax Department using the IT-140X form within ninety days. It's important to attach a copy of the federal amendment (Form 1040X) or notification of the IRS change along with your IT-140X form.

How can I get the IT-140X form and the instructions?

Forms and detailed instructions for completing the IT-140X can be obtained through the West Virginia State Tax Department's website, by calling their Interactive Voice Response System, or by visiting their office. These resources provide guidance on properly amending your tax return and ensuring that all necessary adjustments are accurately reported.

What adjustments can be made with the IT-140X form?

The IT-140X form allows taxpayers to make adjustments to their previously reported income, modify their filing status, correct exemptions and deductions, and report additional credits or taxes owed. This form includes sections for explaining the changes made, which is critical for the processing of the amendment.

Are there any special instructions for filing an amended return due to a federal net operating loss carryback?

Yes, if amending a return to apply a federal net operating loss carryback, specific sections on the IT-140X form must be completed. This includes providing detailed calculations on how the federal loss affects your West Virginia income. These adjustments must align with federal regulations and be properly documented on the amendment form.

What schedules must be attached with the IT-140X form?

If making adjustments that affect West Virginia modifications, exemptions, non-resident income calculation, or tax credits, the respective corrected schedules or forms must be attached to the IT-140X. This ensures that the state tax department has all the necessary information to accurately process the amended return.

Where should the completed IT-140X form be sent?

The completed IT-140X form, along with any supporting documents or schedules, should be mailed to the West Virginia State Tax Department, Revenue Division, at the address provided on the form. It's crucial to ensure that the form is signed and all required documentation is included to avoid processing delays.

Filling out the West Virginia IT-140X form can often be complex, leading to mistakes that can delay processing or impact the outcome of your amended tax return. Understanding common errors can help ensure that your amended return is accurate and processed smoothly.

One common mistake is not correctly reporting changes to the Federal Adjusted Gross Income (AGI) on Line 1. If the federal government adjusted your AGI, or if you filed an amended federal return, this information needs to be accurately reflected here. It is crucial because the state return calculations heavily depend on your federal AGI.

Another area often filled out incorrectly is the section pertaining to West Virginia Income Modifications on Line 2. Any income adjustments specific to West Virginia need to be correctly identified and documented here. This could include state-specific deductions or additions to income that were not part of the federal return. Mistakes in this area can lead to inaccuracies in your state taxable income calculation.

Incorrectly calculating the West Virginia Taxable Income on Line 6 is another common error. This calculation involves subtracting any applicable deductions and exemptions from your West Virginia Adjusted Gross Income. It's critical to ensure that all numbers add up correctly to avoid an incorrect calculation of your tax liability or refund.

Not updating residency status if it has changed from the original return can lead to significant discrepancies in tax calculations. Your residency status affects your taxable income and must be accurate.
Many filers forget to adjust their credits and payments on Lines 8 through 17 to reflect any changes made in their amended return. This includes updating withheld taxes, estimated tax payments, and any credits for which you are eligible.

Failing to attach necessary documentation is a mistake that can easily be avoided. Any changes made on the amended return, especially those relating to West Virginia Modifications, exemptions, or credits, typically require additional forms or documentation. Without these attachments, your amended return may be delayed or inaccurately assessed.

In summary, avoiding these common mistakes can significantly ease the process of filing an amended tax return in West Virginia. Double-checking entries against your federal return, ensuring all income modifications and deductions are correctly noted, and including all required attachments will help ensure that your IT-140X form is both accurate and processed in a timely manner.

When filing the West Virginia IT-140X form, an amended income tax return, taxpayers often need to submit additional forms and documents to ensure their filing is accurate and complete. Below is an overview of other crucial forms and documents that frequently accompany the IT-140X form.

Federal Form 1040X: A copy of the amended federal income tax return. It's necessary because changes to your federal return can affect your state tax liability.
W-2 Forms: These forms show the income earned from employment and taxes withheld by employers. They must be included if there are corrections or if they were not submitted with the original tax return.
1099 Forms: These documents report various types of income other than wages, such as freelance income, interest, and dividends. If there were adjustments to this income or if they were omitted from the original filing, they must be included.
Schedule M: This schedule is used for reporting modifications to federal adjusted gross income. Corrections or adjustments to income modifications require a corrected Schedule M.
Schedule L: Used for documenting payments made with an application for extension of time to file. If these payments were made but not included on the original return, a Schedule L should be submitted with the IT-140X.
Form WV/SCTC-1: Senior Citizen Tax Credit for Property Tax Paid. This form is used to claim a tax credit for property taxes paid and should be attached if this credit affects the amended return.

Properly assembling and submitting these documents and forms with the West Virginia IT-140X form is essential for correcting your income tax return. Each document plays a critical role in ensuring that your amended return reflects the accurate income, deductions, and credits to which you are entitled.

The West Virginia IT-140X form, designated for amended income tax returns for specific tax years, shares similarities with a variety of other amended tax return forms across the United States. One such example is the IRS Form 1040X, used for amending federally filed income tax returns. Both forms require the taxpayer to provide original and corrected figures, calculate the difference, and explain the reason for each amendment, ensuring that any changes in income, deductions, or credits are accurately reported and adjusted.

Similarly, the California Form 540X follows a parallel structure to the West Virginia IT-140X form by allowing residents to amend previously filed state income tax returns. Taxpayers must outline their adjustments in income, deductions, and credits, demonstrating how state-level tax forms consistently require detailed revisions to ensure correct tax liability is assessed, reflecting the iterative nature of tax reporting and compliance.

The New York Form IT-201-X is another example, tailored for amending New York State income tax returns. It underscores the universal need among tax authorities for a formal process to rectify inaccuracies in previously filed returns. Like the IT-140X, it asks for original and amended values alongside explanations for adjustments, highlighting the standardized approach to maintaining the integrity of taxpayer records.

The Illinois Form IL-1040-X serves a similar purpose for Illinois residents needing to amend their state income tax returns. This form, akin to the IT-140X, facilitates the correction of income, exemptions, and credits or deductions filed inaccurately, further underscoring the meticulous nature of tax reporting and the emphasis on accuracy and fairness in the tax system.

In the state of Pennsylvania, the PA-40X form offers taxpayers a way to amend their state income tax returns. As with West Virginia's IT-140, this form seeks to ensure that all income is properly reported and taxed according to state laws, which requires a detailed accounting of previous submissions alongside current amendments.

The Georgia Form 500X mirrors the IT-140X in its function for state residents to correct previously filed income tax returns. Both forms illustrate the importance of providing taxpayers with a means to voluntarily correct their filings, reinforcing the principle of voluntary compliance within the tax ecosystem.

Florida, while not imposing a personal income tax, necessitates amended forms for other types of tax liabilities, such as corporate income, through forms like the F-1120X. This comparison highlights how the concept of amending tax filings spans across different tax types and jurisdictions, adapting to the specific tax obligations within each state.

Lastly, the Arizona Form 140X allows taxpayers to amend their state income tax returns, aligning closely with West Virginia's approach in structure and purpose. It emphasizes the ubiquitous need across state tax administrations to provide mechanisms for correcting and updating taxpayer information to ensure accurate tax liability assessment.

In conclusion, while the specific details and tax laws vary from state to state, the fundamental process of amending tax returns through designated forms like West Virginia's IT-140X is a common and necessary component of the United States' tax system. It ensures the accurate and fair assessment of taxes, allowing taxpayers to update their filings in response to errors, changes in circumstances, or additional tax-relevant information.

When filling out the West Virginia IT 140X form, it's essential to approach it with careful attention to detail. Here are several do's and don'ts that can guide you through the process effectively:

Do carefully read the instructions before starting to ensure you understand the requirements for amending your income tax return.
Do not rush through the form; inaccuracies can lead to delays or issues with your amendment.
Do double-check your social security number and other personal information to ensure they are correct.
Do not assume the amounts from your original return are correct; re-verify them before inputting them into the amended form.
Do explain each change made on the form clearly in Part II, providing a detailed explanation for every adjustment.
Do not forget to attach all necessary documentation, such as a corrected Schedule M or your Federal Form 1040X, if it's relevant to your amendments.
Do ensure that if your filing status has changed, it is reflected accurately and complies with federal regulations.
Do not overlook the calculation sections for tax due or refund; it is crucial to accurately determine what you may owe or be refunded.
Do sign the return. An unsigned return is not valid and will not be processed. If filing jointly, both spouses must sign.

Adhering to these recommendations can streamline the process of amending your West Virginia IT 140X form, reducing the likelihood of errors and ensuring compliance with state tax laws.

When it comes to filing the West Virginia IT-140X form, there are several misconceptions that taxpayers frequently encounter. Understanding these can help ensure that the process goes smoothly and that you're making the most of your amended return. Here are five common misconceptions explained:

Every error requires an amended return: It's often thought that any mistake on your original tax return necessitates an amendment using the IT-140X form. However, not all errors require an amended return. Small mathematical errors are usually corrected by the tax department, and they will notify you of such changes. Amending is mainly for reporting significant inaccuracies like changes in filing status, income, deductions, or credits.
Filing an amended return is the same as filing late: Another misconception is equating the filing of an amended return with filing your taxes late. The IT-140X form is specifically designed for correcting or updating your original tax return information. It is not related to the timeliness of your initial filing.
Nonresidents cannot use the IT-140X form: Some believe that if they are nonresidents or part-year residents of West Virginia, they cannot use the IT-140X form to amend a return. This isn't true. Nonresidents and part-year residents can use the IT-140X, but they must follow specific sections applicable to their residency status, particularly Parts III and IV for tax calculations.
Amendments always lead to audits: There's a common fear that amending a return will flag your account for an audit. Amending a return does not automatically trigger an audit. It's a routine process for correcting errors or making changes to your tax return. The West YeMarylandginia State Tax Department understands that errors occur and provides the IT-140X form to address this.
Refunds from amended returns are delayed for years: Some taxpayers avoid filing an amended return due to the belief that any resulting refunds will take years to process. While amended returns can take longer to process than original returns—often up to 16 weeks—they do not typically take years. If you are due a refund from an amended return, you will receive it once the amendment is processed, albeit with a slight delay compared to the original process.

Clearing up these misconceptions can make the process of amending your West Virginia tax return less daunting. Remember, the IT-140X form is a tool designed to correct or update previously submitted tax information accurately. If you find yourself needing to amend your return, review the instructions carefully, ensure you're making necessary and correct adjustments, and don't hesitate to seek guidance if needed.

Filing an amended return in West Virginia requires using Form IT-140X, designed specifically for corrections to previously filed IT-140 or IT-140NR/PY forms. Here are eight key takeaways to ensure the process is clear and straightforward:

Eligibility and Timing: You can only use Form IT-140X for tax years 2003 through 2006. The form must be filed within 90 days after a final determination if there are changes made to your federal income tax return.
Residency Status: Clearly indicate your residency status during the tax year. This detail affects how your West Virginia tax is calculated, especially if you were a nonresident or part-year resident.
Filing Status: Your filing status can significantly influence your tax liabilities. If you are amending your return due to a change in filing status, ensure that your amendment complies with both state and federal regulations.
Explanation of Changes: Part II on the back of the form allows you to provide detailed explanations for each amendment. Attaching all supporting documents and forms will help validate the changes you are reporting.
Calculations for Nonresidents and Part-Year Residents: Special sections and schedules have been provided for nonresidents/part-year residents (Part III and IV) to accurately calculate the West Virginia tax.
Direct Attachment of Schedules: If changes involve specific schedules such as Schedule M, Schedule T, or others tied to credits, the corrected schedule must be attached to Form IT-140X.
Signatures: The form must be signed to be processed. For joint returns, both spouses must sign. An authorized agent may also sign if they have prepared the return, but their contact information must be included.
Documentation and Attachments: Attach copies of your federal Form 1040X and any other relevant documents that support the amendments made to your West Virginia return. Including your name and social security number on these attachments ensures they are properly associated with your amended return.

Remember to thoroughly review every section impacted by your changes and clearly mark any transitions in amounts or status to ensure your amended return is accurately processed. Timely filing and clear communication with the West Virginia State Tax Department will help avoid any delays or questions regarding your amendment.

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