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The WV IT-140 form is the official document used for filing personal income tax returns in West Virginia for the year 2020. It facilitates taxpayers in reporting their annual income, tax deductions, credits, and any applicable taxes owed to the state. Essential for both residents and non-residents, the form ensures compliance with state tax obligations, guiding users through various sections to report income accurately, claim dependents, and calculate the tax due or refund owed.

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Filing taxes can often feel overwhelming, but understanding the forms you're required to fill out is a great first step in demystifying the process. The WV IT-140 form, known as the West Virginia Personal Income Tax Return for the year 2020, is a comprehensive document designed for residents (and certain nonresidents/part-year residents) to report income, calculate their tax liability, and claim any eligible credits or adjustments. It begins with personal information including Social Security numbers, names, and contact details for both the filer and, if applicable, their spouse. Key sections cover filing status—such as single or married filing jointly—and exemptions, which reduce the amount of income considered taxable. Importantly, the form delves into financial details, requesting taxpayers to report their federal adjusted gross income and make specific additions or subtractions as dictated by West Virginia tax laws, ultimately arriving at their state taxable income. Tax due is determined via tables or schedules provided, with provisions for tax credits to reduce the amount owed. Additionally, for those who've overpaid, it outlines how refunds can be claimed or applied to future taxes; for others, it details payment options for any tax due. By itemizing these processes, the IT-140 form serves as a critical tool for individuals navigating the complexities of state income taxation, ensuring they meet their obligations while taking advantage of West Virginia's provisions for reducing their taxable income.

		IT-140	F	WEST VIRGINIA PERSONAL INCOME TAX RETURN	2021
		REV 9-21		WEST VIRGINIA PERSONAL INCOME TAX RETURN	2021

SOCIAL

SECURITY

NUMBER

LAST NAME

SPOUSE’S

LAST NAME

FIRST LINE OF

ADDRESS

CITY

TELEPHONE

NUMBER

Deceased

*SPOUSE’S

Deceased

SOCIAL SECURITY

Date of Death:

NUMBER

YOUR

SUFFIX

FIRST

NAME

SPOUSE’S

SUFFIX

FIRST

NAME

SECOND LINE

OF ADDRESS

STATE

ZIP CODE

EXTENDED DUE DATE

MM/DD/YYYY

Amended

return

Check before 4/18/22 if you wish to stop the original debit (amended return only)

Nonresident Special

Nonresident/ Part-Year Resident

Form WV-8379 ﬁled as an injured spouse

FILING

STATUS

(Check One)

Single

Head of Household

Married, Filing Joint

Married, Filing

Separate

*Enter spouse’s SS# and name in the boxes above

Widow(er) with dependent child

					Enter “1” in boxes a	Yourself	(a)	0
Exemptions	(If someone can claim you as a dependent, leave box (a) blank.)				Enter “1” in boxes a	{ Spouse
					and b if they apply		(b)
					and b if they apply		(b)	0
c. List your dependents. If more than ﬁve dependents, continue on ScheduleSche			DPP on page 6.
First name		Last name		Social Security		Date of Birth
First name		Last name			Number	(MM DD YYYY)
					Number	(MM DD YYYY)

d. Additional exemption if surviving spouse (see page 17)	Enter total number of dependents	(c)		0
Enter decedents SSN: ______________________ Year Spouse Died: _____________________		(d)	0

e. Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below.		(e)	0

1.Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A

2.Additions to income (line 56 of Schedulele M).............................................................................................

3.Subtractions from income (line 48 of Schedulele M)....................................................................................

4.West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)......................................................

5.Low-Income Earned Income Exclusion (see worksheett on page 23)........................................................

6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................

7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............

8.	Income Tax Due (Check One)
	Tax Table	RateRateScheduleSchedule	-Year Resident Calculation Schedule
	Tax Table	RateRateScheduleSchedule	Nonresident/PartN resident/Part-year resident calculation schedule

0.00

500.00

0.00

TAX DEPT USE ONLY

PAY COR SCTC NRSR HEPTC PLAN

MUST INCLUDE WITHHOLDING

FORMS WITH THIS RETURN

(W-2s, 1099s, Etc.)

–1–

*P40202101F*

		PRIMARY LAST NAME				SOCIAL SECURITY					8.Total Taxes Due
		PRIMARY LAST NAME
		SHOWN ON FORM
		SHOWN ON FORM				NUMBER						(line 8 from previous page)	8
		IT-140				NUMBER						(line 8 from previous page)
		IT-140


9.	Credits from Tax Credit Recap Schedule (see schedule on page 5 ) (now includes the Family Tax Credit)												9
10.	Line 8 minus 9. If line 9 is greater than line 8, enter 0												10
11.	Overpayment previously refunded or credited (amended return only)												11
12.	Penalty Due from Form IT-210			CHECK IF REQUESTING WAIVER/ANNUALIZED									12
				CHECK IF REQUESTING WAIVER/ANNUALIZED
				WORKSHEET ATTACHED						If you owe penalty, enter here
13.	West Virginia Use Tax Due on out-of-state purchases
	(See ScScheduleuleUTUT on page 9).							CHECK IF NO USE TAX DUE					13
14.	..................................................................................Add lines 10 through 13. This is your total amount due												14
15.	West Virginia Income Tax Withheld (See instructions)							Check if withholding from NRSR					15
								Check if withholding from NRSR
								(Nonresident Sale of Real Estate)
16.	.......................................................................Estimated Tax Payments and Payments with Schedule 4868												16
17.	................................................Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1)												17
18.	Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A)								..................................................				18
19.	.......................Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTCTC--11)												19
20.	Amount paid with original return (amended return only)												20
21.	Payments and Refundable Credits (add lines 15 through 20)												21

22.	Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23								.....	PAY THIS AMOUNT			22
22.													22
23.	Line 21 minus line 14. This is your overpayment												23
24.	Donations of part or all of line 23. Indicate below and enter the sum of columns 24A, 24B, and 24C on Line 24												23
		24A. WEST VIRGINIA			24B. WEST VIRGINIA DEPARTMENT				24C. DONEL C. KINNARD MEMORIAL
		CHILDREN’S TRUST FUND			OF VETERANS ASSISTANCE				STATE VETERANS CEMETERY
			0				0		0				24
													24
25.	Amount of Overpayment to be credited to your 2022 estimated tax						...............................................................						25

26.	Refund due to you (line 23 minus line 24 and line 25)											REFUND	26
													26

0.00

Direct Deposit
of Refund	CHECKING	SAVINGS
			ROUTING NUMBER	ACCOUNT NUMBER

PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.

I authorize the State Tax Department to discuss my return with my preparer YES

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

Your Signature					Date	Spouse’s Signature	Date	Telephone Number
	Preparer: Check
	HERE if client is
	requesting that form
	NOT be e-ﬁled
	NOT be e-ﬁled			Preparer’s EIN	Signature of preparer other than above		Date	Telephone Number
				Preparer’s EIN	Signature of preparer other than above		Date	Telephone Number

Preparer’s Printed Name					Preparer’s Firm
		FOR REFUND, MAIL TO THIS ADDRESS:				FOR BALANCE DUE, MAIL TO THIS ADDRESS:
		WV STATE TAX DEPARTMENT				WV STATE TAX DEPARTMENT
			P.O. BOX 1071			P.O. BOX 3694
		CHARLESTON, WV 25324-1071				CHARLESTON, WV 25336-3694

Payment Options: Returns ﬁled with a balance of tax due may pay through any of the following methods:

•Check or Money Order payable to the WV State Tax Department - Enclose check or money order with your return.

•Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.

•Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax

–2–

*P40202102F*

Schedule

Form IT-140

M F MODIFICATIONS TO ADJUSTED GROSS INCOME 2021

Modiﬁcations Decreasing Federal Adjusted Gross Income																										Column A (You)						Column B (Spouse)
27.	Interest or dividends received on United States or West Virginia obligations, or


	allowance for government obligation income, included in federal adjusted gross income																				27			0				.00		0				.00
	but exempt from state tax																							0				.00		0				.00
	but exempt from state tax
28.	Total amount of any beneﬁt (including survivorship annuities) received from certain																				28
28.
	federal retirement systems by retired federal law enforcement oﬃcers																						0					.00			0			.00
29.	Total amount of any beneﬁt (including survivorship annuities) received from WV state																				29
29.
	or local police, deputy sheriﬀs’ or ﬁremen’s retirement system, Excluding PERS –see																					0						.00	0					.00
	page 22
	page 22
30.	Military Retirement Modiﬁcation
30.	Military Retirement Modiﬁcation																				30			0			.00					0		.00


31.	Other Retirement Modiﬁcation										Column A (You)							Column B (Spouse)
(a) West Virginia Teachers’ and												0
(a) West Virginia Teachers’ and															0
	Public Employees’ Retirement													.00	0					.00					Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000
(b)Federal Retirement Systems
																										0
																													0

	(Title 4 USC §111)											0		.00			0			.00	31							.00						.00
32.	Social Security Beneﬁts													.00						.00	31							.00						.00

												0		.00	0					.00
(a) TOTAL Social Security Beneﬁts.												0		.00	0					.00					You cannot claim this modiﬁcation if your Federal AGI exceeds
(b) Beneﬁts exempt for Federal tax																									$ 50,000 for SINGLE or MARRIED SEPARATE ﬁlers
																									$ 50,000 for SINGLE or MARRIED SEPARATE ﬁlers
																									$100,000 for MARRIED JOINT ﬁlers
																									$100,000 for MARRIED JOINT ﬁlers
	purposes											0		.00			0			.00					Multiply 32 (c) by 0.65
(c) Beneﬁts taxable for Federal tax

												0
																															0
																								0

	purposes (line a minus line b)													.00	0					.00	32							.00						.00



																					33							.00		0				.00
33.	Certain assets held by subchapter S Corporation bank													..................................................											0					0
33.	Certain assets held by subchapter S Corporation bank
34.	Active Duty Military pay for personnel with West Virginia Domicile
34.																					34				0			.00				0		.00
	(See instructions on page 22)								........................................................................................																0							0


35.	Active Military Separation (see instructions on page 22)
35.	Active Military Separation (see instructions on page 22)																				35				0			.00				0		.00
	Must enclose military orders and discharge papers																								0							0
	Must enclose military orders and discharge papers


36.	Refunds of state and local income taxes received and reported as income to the IRS ...																				36		0					.00	0					.00


																					37
37.	Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds																				37			0				.00		0				.00

																					38							.00						.00
38.	Railroad Retirement Board Income received																							0								0
38.	Railroad Retirement Board Income received											..................................................................

39.	Long-Term Care Insurance																				39			0				.00		0				.00
39.	Long-Term Care Insurance																				39							.00						.00

40.	IRC 1341 Repayments																				40			0				.00		0				.00
40.	IRC 1341 Repayments																				40							.00						.00

41.	Autism Modiﬁcation (instructions on page 22)																				41		0					.00	0					.00
41.	Autism Modiﬁcation (instructions on page 22)																				41							.00						.00

42.	ABLE Act		.......................................................................................................................																		42	0						.00	0					.00
42.	ABLE Act																				42							.00						.00
43.	PBGC Modiﬁcation
43.	PBGC Modiﬁcation										0		.00	0					.00
(a) retirement beneﬁts that would have been											0		.00	0					.00							Subtract line 43 (b ) from (a)
	paid from your employer-provided plan


(b) retirement beneﬁts actually received												0				0
														.00						.00	43							.00		0				.00
																								0
	from PBGC																							0
	from PBGC

44.	Qualiﬁed Opportunity Zone business income
44.	Qualiﬁed Opportunity Zone business income																			44	0						.00		0				.00


		(a) Year of		birth		(b)		Year	of	(c) Income not included in					(d) Add lines 27 through 32
45.		(65 or older)					disability				lines 33 to 44
		(65 or older)					disability				lines 33 to 44														Subtract line 45 column (d) from (c) (If less than zero, enter zero)
											(NOT TO EXCEED $8000)
You
																									0
												0		.00			0			.00					0			.00
														.00						.00								.00
Spouse
																													0
												0		.00				0		.00	45								0					.00

														46. Surviving spouse deduction
	P40202103F													46. Surviving spouse deduction							46					0		.00		0				.00
	P40202103F													Continues on next page
														(instructions on page 23)
														Modiﬁcations Decreasing Federal Adjusted Gross Income
		P	4	0	2		0	2	1	0	3	F
																		–3–
																		–3–

Schedule

Form IT-140

M F MODIFICATIONS TO ADJUSTED GROSS INCOME 2021

Modiﬁcations Decreasing Federal Adjusted Gross Income

Column A (You)

Column B (Spouse)

0.00

Modiﬁcations Increasing Federal Adjusted Gross Income
49.	Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax	49
50.	Interest or dividend income on state and local bonds other than bonds from West Virginia sources	50
51.	Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax	51
52.	Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax	52
53.	Other income deducted from federal adjusted gross income but subject to state tax	53
54.	Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses	54
55.	ABLE ACT withdrawals not used for qualifying expenses	55
	Form IT-140
56.TOTAL ADDITIONS (Add lines 49 through 55). Enter here and on Line 2 of Form IT-140		56

0.00

*P40202104F*

–4–

RECAP	B	TAX CREDIT RECAP SCHEDULE	2021
Form IT-140

This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this sum- mary form and the appropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED with your return in order to claim a tax credit. Information for all of these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297.

Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your ﬁles.

WEST VIRGINIA TAX CREDIT RECAP SCHEDULE

		TAX CREDIT	SCHEDULE			APPLICABLE CREDIT
						1

					E							0
1.	................................................Credit for Income Tax paid to another state(s)				E								.00
** For what states?
** For what states?
						2

				FTC-1						0
2.	....................................................................Family Tax Credit (see page 39)			FTC-1						0			.00

			WV EOTC-PIT			3
3.	General Economic Opportunity Tax Credit		WV EOTC-PIT			3				0			.00

				WV AG-1		4
4.	WV Environmental Agricultural Equipment Credit			WV AG-1		4				0			.00

					J	5
5.	WV Military Incentive Credit				J	5				0			.00

						6
6.	Neighborhood Investment Program Credit			NIPA-2		6		0					.00

						7
7.	Historic Rehabilitated Buildings Investment Credit				RBIC	7				0			.00

						8
8.	Qualiﬁed Residential Rehabilitated Buildings Investment Credit			RBIC-A		8			0				.00

						9
9.	Apprenticeship Training Tax Credit		WV ATTC-1			9				0			.00

						10
10.	Alternative-Fuel Tax Credit			AFTC-1		10				0			.00

						11
11.	Conceal Carry Gun Permit Credit			CCGP-1		11					0		.00

						12
12. Farm to Food Bank Tax Credit						12				0			.00

						13
13.	Downstream Natural Gas Manufacturing Investment Tax Credit			DNG- 2		13					0		.00

						14
14.	Post Coal Mine Site Business Credit			PCM-2		14						0	.00

15.	.......................................................................................Natural Gas Liquids			NGL-2		15	0						.00

16.	Donation or Sale of Vehicle to Qualiﬁed Charitable Organizations			DSV-1		16	0						.00

17.	Small Arms And Ammunition Manufacturers Credit			SAAM-1		17	0						.00

18.TOTAL CREDITS — add lines 1 through 17. Enter on Form IT-140, line 9						18	0						.00

**You cannot claim credit for taxes paid to KY, MD, PA, OH, or VA unless your source income is other than wages and/or salaries.

*P40202105A*

–5–

Attach completed schedule to decedent’s return

NAME OF

DECEDENT

DATE OF	SOCIAL SECURITY
DEATH	NUMBER



ADDRESS
(permanent residence or
domicile at date of death)

CITY	STATE	ZIP
CITY	STATE	CODE
		CODE

NAME OF

CLAIMANT

SOCIAL SECURITY

NUMBER

ADDRESS

CITY	STATE	WV	ZIP
CITY	STATE	WV	CODE
			CODE

I am ﬁling this statement as (check only one box):

A. Surviving wife or husband, claiming a refund based on a joint return

B. Administrator or executor. Attach a court certiﬁcate showing your appointment.

C.Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach a copy of the death certiﬁcate or proof of death*

ATTACH A LIST TO THIS SCHED-

ULE CONTAINING THE NAME AND ADDRESS OF THE SURVIV- ING SPOUSE AND CHILDREN OF THE DECEDENT.

TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED

YES NO

1. Did the decedent leave a will?....................................................................................................................................................................

2(a).Has an administrator or executor been appointed for the estate of the decedent?......................................................................................

2(b) If "NO" will one be appointed?......................................................................................................................................................................

If 2(a) or 2(b) is checked "YES", do not ﬁle this form. The administrator or executor should ﬁle for the refund.

3.Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent

was domiciled or maintained a permanent residence?.................................................................................................................................

If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or execu- tor or other evidence showing that you are authorized under state law to receive payment.

SIGNATURE AND VERIFICATION

I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have examined this claim and to the best of my knowledge and belief, it is true, correct and complete.

Signature of claimant _____________________________________________________ Date _______________________________

*May be the original of an authentic copy of a telegram or letter from the Department of Defense notifying the next of kin of death while in active service, or a death certificate issued by the appropriate officer of the Department of Defense.

*P40202116F*

–7–

Schedule

Form IT-140

UT F WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2021

INSTRUCTIONS

Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items.

For detailed instructions on the Schedule UT, see page 10.

Part I State Use Tax Calculation

1.Amount of purchases subject to West Virginia Use Tax.................................................................................

2.West Virginia Use Tax Rate..........................................................................................................................

3.West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below).......

$0.00

.06

$0.00

Part II Municipal Use Tax Calculation

City/Town Name*	Purchases Subject to	Tax Rate	Municipal Tax Due
	Municipal Use Tax		(Purchases multiplied by rate)

0.00

8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10)

0.00

Part III Total Amount Due

9. Total State Use Tax due (from line 3)	9	$	0.00
9. Total State Use Tax due (from line 3)	9	$

10. Total Municipal Use Tax due (from line 8)	10	$	0.00
10. Total Municipal Use Tax due (from line 8)	10	$

11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140)	11	$	0.00
	11	$

*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

*P40202106F*

–9–

SCHEDULE UT INSTRUCTIONS

You owe use tax on the total purchase price of taxable tangible personal property or taxable services (hereinafter called property) that you used, stored, or consumed in West Virginia upon which you have not previously paid West Virginia sales or use tax. The use tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of- state purchases, telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. Schedule UT must be ﬁled with IT-140 if the taxpayer is reporting use tax due.

The example provides information on how to use the amount of sales tax paid to the other state as a credit against West Virginia state and municipal use taxes imposed and how to compute and report the West Virginia state and municipal taxes due.

You bring equipment into West Virginia for use in a municipality which imposes municipal sales and use tax. You can determine the West Virginia state and municipal use tax as follows:

Examples of reasons you may owe use tax:

1.You purchased property without paying sales tax from a seller outside of West Virginia. You would have paid sales tax if you purchased the property from a West Virginia seller.

2.You purchased property without paying sales tax for resale (to sell to others) or for a nontaxable use. You then used the property in a taxable manner.

3.You purchased property without paying sales tax and later gave the property away free to your customers.

USE TAX – STATE

1.Purchase price

2.6.0% West Virginia State use tax ($10,000 x .06)

3.Less 4.0% sales/use tax paid to State B ($10,000 x .04)

4.Net use tax due to West Virginia

5.Measure of tax ($200 ÷ .06 tax rate)

$10,000.00

600.00

(400.00)

200.00

$ 3,333.34

Pඉකග I. Sගඉගඍ Uඛඍ Tඉච Cඉඔඋඝඔඉග ඗ඖ (includes purchases or

You should include the $3,333.34 in Part I, line 1 of the West Virginia Purchaser’s Use Tax Schedule.

lease of tangible personal property or taxable service made using direct pay permit)

Line 1 – Enter the total dollar amount of all purchases made during the 2021 tax year that are subject to the 6% use tax rate.

Line 3 – Multiply the amount on line 1 by the use tax rate on line 2.

Pඉකග II. Mඝඖ උ ඘ඉඔ Uඛඍ Tඉච Cඉඔඋඝඔඉග ඗ඖ

You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not

USE TAX – MUNICIPAL

1.Purchase price

2.1.0% Municipality A sales/use tax ($10,000 x .01)

3.Less .5% sales/use tax paid to Municipality B ($10,000 x .005)

4.Net use tax due to municipality A

5.Measure of tax ($50 ÷ .01 tax rate)

$10,000.00

100.00

(50.00)

50.00

$ 5,000.00

previously paid sales or use tax.

For municipal tax paid in another municipality. West Virginia sales and use tax law provides a credit for sales or use taxes that are properly due and paid to another state or municipality on property or services purchased outside of the State or municipality in which you are located and subsequently stored, used or consumed inside the State or municipality. The credit is allowed against the total of West Virginia state and municipal use taxes imposed on the same property or services purchased in the other state or municipality.

Note: When the combined state and municipal taxes paid to the other state/municipality equals or exceeds the combined West Virginia state and municipal use tax, no entry is required on the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax paid to the other state/municipality on the same purchase. Example: You purchase an item subject to tax in Ohio and pay 7% sales tax (6% state tax and 1% local tax). You live in an area in West Virginia that imposes a 1% municipal use tax with the State rate 6%, for a total 7%. You would not report the purchase on the schedule nor on your Personal Income Tax return since the combined rates are the same in Ohio and the city in West Virginia.

The following example includes a situation a person may encounter with respect to West Virginia state, and municipal sales and use taxes, if they purchase items outside West Virginia or from a diﬀerent municipality and are required to pay sales or use taxes to the other state and/or municipality.

You should include the $5,000 in Part II, line 4b-7b under appropriate municipality.

Line 4a – 7a – Enter the name of the municipality.

Line 4b – 7b – Enter total purchases subject to the use tax.

Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of municipalities and rates.

Line 4d – 7d – Multiply total purchases by the tax rate and enter total.

Line 8 – Add lines 4d through 7d and enter total.

Pඉකග III. T඗ගඉඔ Aඕ඗ඝඖග Dඝඍ

Line 9 – Enter total State Use Tax due (from line 3).

Line 10 – Enter total Municipal Use Tax due (from line 8).

Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here and on line 13 of Form IT 140.

Schedule		NONRESIDENTS/PART-YEAR RESIDENTS	2021
A	F	SCHEDULE OF INCOME
Form IT-140	F	SCHEDULE OF INCOME

PART-YEAR RESIDENTS:

Enter period of West Virginia residency

FROM:	TO:
MM/DD/YYYY	MM/DD/YYYY

(To Be Completed By Nonresidents and Part-Year Residents Only)

INCOME

1.Wages, salaries, tips (withholding documents)..........

2.Interest ....................................................................

3.Dividends ................................................................

4.IRAs, pensions and annuities ..................................

5.Total taxable Social Security and Railroad Retirement beneﬁts (see line 32 and 38 of Schedule M) .............

6.Refunds of state and local income tax

(see line 36 of Schedulele M) ....................................

7.Alimony received ....................................................

8.Business proﬁt (or loss) ..........................................

9.Capital gains (or losses) .........................................

10.Supplemental gains (or losses) ..............................

11.Farm income (or loss) .............................................

12.Unemployment compensation insurance .............

13.Other income from federal return (identify source)

COLUMN A:

AMOUNT FROM FEDERAL RETURN

.00

20 .00

30 .00

40 .00

50 .00

60 .00

70 .00

80 .00

90 .00

100 .00

110 .00

120 .00

130 .00

COLUMN B:

ALL INCOME DURING PERIOD OF

WV RESIDENCY

0 .00

COLUMN C:

WV SOURCE INCOME DURING

NONRESIDENT PERIOD

0 .00

14. Total income (add lines 1 through 13) .....................

0.00

ADJUSTMENTS

																		.00								.00
15.	Educator expenses				................................................						15		0					.00							0	.00

16.	IRA deduction										16							.00								.00
16.	IRA deduction			.........................................................							16			0				.00							0	.00

																										.00

17.	Self-employment tax deduction							...............................			17				0					.00					0


18.	Self Employed SEP, SIMPLE and qualiﬁed plans...										18					0							.00		0	.00


19.	.....Self-employment health insurance deduction										19				0				.00						0	.00

																										.00
20.	Penalty for early withdrawal of savings										20					0						.00			0	.00


											21					0								.00		.00
21.	Other adjustments (See instructions page 26)										21					0								.00	0	.00
21.	Other adjustments (See instructions page 26)

22.	Total adjustments (add lines 15 through 21)										22					0					.00					.00
22.	Total adjustments (add lines 15 through 21)										22					0					.00				0	.00
23.	Adjusted gross income

											23						0	.00								.00
																									0
	(subtract line 22 from line 14 in each column)																								0
	(subtract line 22 from line 14 in each column)
24.	West Virginia income (line 23, Column B plus column C)												..............................................................................													24
												25. Income subject to West Virginia state tax													but
												25. Income subject to West Virginia state tax													but
	P40202107F																exempt from federal tax									25
												26. Total West Virginia income (line 24 plus line 25).
																	Enter here and on line 2 on the next page									26
																	Enter here and on line 2 on the next page									26

	P	4	0	2	0	2	1	0	7	F
																	–11–
																	–11–

0.00

Schedule	F	NONRESIDENTS/PART-YEAR RESIDENTS	2021
A		SCHEDULE OF INCOME
Form IT-140		SCHEDULE OF INCOME

SCHEDULE A (CONTINUED)

PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION

1.	Tentative Tax (apply the appropriate tax rate schedule on page 37 to the amount shown on line 7, Form ITIT--140)140)	1
2.	West Virginia Income (line 26, Schedule A)	2
3.	Federal Adjusted Gross Income (line 1,FormFormITIT--140))	3
4.	Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8,
	FormFormITIT-140-140	4

PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS

ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2021.

•You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia

OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia

•Your only West Virginia source income was from wages and salaries.

•West Virginia income tax was withheld from such wages and salaries by your employer(s).

.00

If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must ﬁle Form IT-140 as a resident of West Virginia.

NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part

II.You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources.

I declare that I was not a resident of West Virginia at any time during 2021, I was a resident of the state shown OR was in West Virginia pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence.

			YOUR STATE OF RESIDENCE (Check one):
		Commonwealth of Kentucky	Commonwealth of Pennsylvania		Number of days spent in West Virginia
		Commonwealth of Kentucky	Commonwealth of Pennsylvania		Number of days spent in West Virginia
		State of Maryland	Commonwealth of Virginia		Number of days spent in West Virginia
		State of Maryland	Commonwealth of Virginia		Number of days spent in West Virginia
		State of Ohio	Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058)
		State of Ohio

					(A)					(B)
					Primary Taxpayer's Social				Spouse's Social Security
					Security Number				Number





5.	Enter your total West Virginia Income from wages and salaries in the appropriate column			5	0	.00		0			.00
6.	Enter total amount of West Virginia Income Tax withheld from your wages and

				6	0	.00		0			.00
	salaries paid by your employer in 2021			6	0	.00		0			.00



7.	Line 6, column A plus line 6 column B. Report this amount on line 15 of Formorm ITIT--140)						7	0			.00

*P40202108F*

–12–

⇩ PDF Form

Fact Name	Description
Form Purpose	The IT-140 form is used by residents of West Virginia to file their personal income tax returns for the year 2020.
Filing Options	Taxpayers can amend their returns, indicate special conditions such as nonresidency and deceased spouse details, and choose direct deposit for refunds.
Governing Law	This form is governed by West Virginia state tax law, under the authority of the West Virginia State Tax Department.
Deadlines and Penalties	The form should be filed by April 15, 2021. Late filings may incur penalties, and there are options for requesting penalty waivers on the form.

Filling out the West Virginia IT-140 form, an essential step in fulfilling state tax obligations, requires careful attention to detail and accuracy. Upon completion, this document ensures that individuals are compliant with state tax laws, possibly leading to a more favorable financial position through refunds or correct payment of taxes due. The process entails providing personal information, income details, deductions, and tax credits. To facilitate the completion of the IT-140 form seamlessly, follow the steps outlined below. It's crucial to proceed methodically, ensuring all information is accurate and up-to-date to avoid any discrepancies or potential issues with the West Virginia State Tax Department.

At the top of the form, enter your Social Security Number, and if applicable, your spouse's as well. Include last names, suffixes, and first names where indicated.
Fill in your complete address, including the first and second lines, city, state, and ZIP code. A telephone number and email address are also required for communication purposes.
Mark the appropriate box to indicate your filing status: Single, Head of Household, Married (Filing Jointly or Separately), or Widow(er) with dependent child.
If you are filing an amended return, check the corresponding box and fill in the details regarding the previous return.
In the exemptions section, start with yourself and your spouse, if applicable. List dependents, providing their first and last names, social security numbers, and dates of birth.
Calculate your Federal Adjusted Gross Income, including any additions or subtractions as per the form's guidelines, to arrive at your West Virginia Adjusted Gross Income.
Determine your taxable income considering the exemptions and deductions applicable to your case, as outlined on the form.
Calculate the West Virginia tax due according to the instructions provided, considering tax tables or rates applicable to your residency status.
Enter the total number of exemptions and other tax details as instructed in sections regarding income tax due, credits, and withholdings.
Should you qualify for any credits or specific adjustments, accurately project those figures in the designated sections.
Summarize overpayments, penalties, interests, and the total amount due or refundable.
For direct deposit of refunds, provide checking or savings account details, ensuring the routing and account numbers are correct.
Finally, sign and date the form at the designated area. If completed by a preparer, ensure their information is filled out as well.

Once the form is duly completed, review it for accuracy and completeness. If you owe taxes, prepare to make payment using the methods outlined by the West Virginia State Tax Department. Conversely, if you are due a refund, expect it to be processed and directed to the account you've specified for direct deposit. Keeping a copy of the filled-out form for your records is advisable. Mailing addresses for both refund and payment submissions are provided on the form, ensuring you send it to the correct address based on your tax situation. Remember, timely and accurate submission is crucial to avoid penalties or delays.

What is the WV IT-140 form used for?

The WV IT-140 form is used for filing personal income tax returns in the state of West Virginia. Whether you're a resident, nonresident, or part-year resident, this form helps report your income, calculate your tax, claim deductions, and determine any refund or amount due to the state.

Who needs to file the WV IT-140 form?

Any individual who has earned income in West Virginia or is a resident of the state with taxable income is required to file the WV IT-140 form. This includes individuals working in the state, those receiving income from West Virginia sources, and residents who earn income both within and outside the state.

When is the WV IT-140 form due?

The standard due date for filing the WV IT-140 form is April 15th of each year. If April 15th falls on a weekend or holiday, the due date is extended to the next business day. For amended returns, different deadlines may apply.

What if I need to amend a previously filed WV IT-140 form?

If you discover errors or need to make changes to a WV IT-140 form that was previously filed, you should file an amended return. To do this, check the box indicating it's an amended return and correct the necessary information. Attach any required documentation and submit it according to the provided instructions.

How do I claim deductions on the WV IT-140 form?

Deductions are claimed in the sections provided on the form and any relevant schedules. Common deductions include federal tax adjustments, certain retirement income, contributions to West Virginia's Prepaid Tuition/Savings Plan, and others detailed in the form's instructions.

Can I file the WV IT-140 form electronically?

Yes, West Virginia encourages taxpayers to file the IT-140 form electronically through its MyTaxes website. Electronic filing is faster, more secure, and provides immediate confirmation of receipt.

What are the tax rates applicable for the WV IT-140?

West Virginia's personal income tax rates are progressive and range based on income brackets. The applicable rates and brackets are outlined each tax year and can be found in the instructions accompanying the WV IT-140 form or on the West Virginia State Tax Department's website.

How can I claim a refund or pay any taxes due with my WV IT-140 form?

If you are due a refund, ensure your banking information is accurate for direct deposit, or wait for a check to be mailed to you. If you owe taxes, you may include a check or money order with your return, pay online through the state's tax website, or choose another payment option listed in the payment instructions.

What should I do if I cannot pay the full amount due with my return?

If you're unable to pay the full amount, you should still file your return on time to avoid late filing penalties. Contact the West Virginia State Tax Department to inquire about payment plans or other arrangements for paying your tax liability over time.

Where can I find more help or information about the WV IT-140 form?

For additional assistance, consult the detailed instructions provided with the form, visit the West Virginia State Tax Department's website, or call their Taxpayer Services Division. Consider also seeking help from a tax professional or accountant familiar with West Virginia's tax laws.

Filling out the West Virginia Personal Income Tax Return (WV IT-140) form accurately is crucial for ensuring that your tax liabilities are correctly calculated and that you don't run afoul of the tax authorities. However, there are common mistakes that many people make when completing this form. Recognizing and avoiding these mistakes can save a lot of time, minimize stress, and potentially save money by ensuring that you're not overpaying or underpaying your taxes.

Incorrect Social Security Numbers (SSNs): One of the most fundamental yet frequently made errors is entering incorrect Social Security numbers for yourself, your spouse, or your dependents. This mistake can lead to processing delays or even result in the denial of certain tax credits and deductions. Double-checking all SSNs before submitting the form can help avoid this issue.
Incorrect Filing Status: Choosing the wrong filing status is another common mistake. Your filing status can affect your tax rates, your eligibility for certain deductions and credits, and ultimately, the amount of tax you owe. It's important to understand the criteria for each status and select the one that accurately reflects your situation.
Omitting Income Information: Failing to report all of your income, whether from employment, investments, or other sources, can lead to problems with the tax authorities. It's important to include all W-2s, 1099s, and information about any additional income you've received during the year to ensure that your tax return is accurate.
Miscalculations: The WV IT-140 form involves a number of calculations, from adjusting gross income to figuring out deductions, exemptions, and taxable income. Mistakes in these calculations can significantly affect your tax outcome. Utilizing tax software or consulting with a tax professional can help ensure that these calculations are done correctly.

Avoiding these mistakes requires careful attention to detail and a thorough understanding of your tax obligations. It's always a good idea to review your tax return multiple times or seek professional advice to ensure everything is in order. Remember, the effort you put into accurately completing your WV IT-140 form pays off in the peace of mind that your taxes are correctly and efficiently handled.

When filing the IT-140 West Virginia Personal Income Tax Return, taxpayers often need to attach additional forms and documents to provide comprehensive information about their financial situation. These additional forms help to ensure accurate tax calculation and compliance with state tax laws. Below is a list of commonly used forms and documents that accompany the IT-140 form.

Schedule SCTC-1: Senior Citizen Tax Credit form is used by seniors to claim tax credits for property tax paid on their primary residence.
Schedule M: Used to report modifications to federal adjusted gross income, either additions or subtractions, that affect state tax.
Form IT-210: Request for Waiver of Penalty due to reasonable cause. This form is necessary when taxpayers seek relief from penalties.
Schedule UT: Used to report Use Tax on out-of-state purchases that were not subject to West Virginia sales tax.
WV NFA-1: Non-Family Adoption Tax Credit form is utilized by individuals who have adopted a child or children not related to them to claim applicable tax credits.
W-2s/1099s: Wage and income statements provide proof of income and tax withholdings and must be included with the tax return.
Form WV-8379: Injured Spouse Allocation form, for spouses wanting to claim their portion of the refund when the other spouse has past-due obligations.
Form IT-140V: Payment Voucher for electronic filers who owe tax and choose to pay by check or money order.
Schedule HHEPTC-1: Homestead Excess Property Tax Credit form is for homeowners and renters to claim credits for property taxes paid.

Each of these documents plays an essential role in the tax filing process, enabling taxpayers to claim credits, adjust income, and report necessary information accurately. They help West Virginia residents navigate through the complexities of state tax requirements, ensuring they can take full advantage of available benefits while complying with tax laws.

The IT-1040 form from the State of Ohio has similarities with the WV IT-140 form, as both are state personal income tax returns. Both forms require taxpayers to provide personal information, including Social Security numbers, address details, and filing status. They also include sections for computing income, deductions, tax liability, and credits reflective of each state's tax laws.

The California Form 540 is another document similar to the WV IT-140, as it serves as the personal income tax return for California residents. Like the IT-140, it collects taxpayer information, income details, allowances for deductions and credits, and calculates the amount of state income tax owed or the refund due to the taxpayer.

The IRS Form 1040, the U.S. individual income tax return, shares the core functions of the WV IT-140. Although the 1040 form applies to federal taxes and the IT-140 to state taxes, both require detailed income information, allow for deductions and tax credits, and determine the taxpayer's liability or refund for their respective tax jurisdictions.

New York's IT-201 form, serving as the resident income tax return, is akin to the WV IT-140 in purpose and structure. Each form captures essential taxpayer data, financial income, and deductions while calculating the state tax owed, accounting for various credits specific to state tax codes.

The PA-40 form, used by Pennsylvania residents for their state income tax return, parallels the WV IT-140 in the essentials of state tax filing. It gathers information about income, deductions, and credits, leading to the calculation of tax or refund. Despite differences in state-specific provisions, the overarching process and types of information requested remain consistent.

Form IL-1040, the Illinois individual income tax return, resembles the WV IT-140, focusing on state tax calculations based on personal and financial information. Both documents facilitate the state-specific taxation process by allowing for income reporting, subtractions, additions, and claiming of allowable credits.

Maryland’s Form 502, the resident income tax return, mirrors the WV IT-140 in its function to collect income data, calculate tax due, and account for state-specific credits and deductions. Both forms are crucial for residents to comply with their state tax obligations accurately.

The Colorado Form 104, serving as the state's individual income tax return, shares similarities with the WV IT-140 in that it requires taxpayers to report their income, calculate their tax liability, and claim deductions and credits according to state laws. Both forms are integral to the tax filing process within their respective states, ensuring that taxpayers' obligations are met accurately.

Filing your West Virginia IT-140 form, the state personal income tax return, accurately and on time helps avoid unnecessary errors or delays. Here’s a list of dos and don'ts to keep in mind:

Do double-check your Social Security Number (SSN) and your spouse’s SSN if applicable. An incorrect SSN can lead to processing delays.
Do accurately report your filing status. This affects your tax calculations and available credits.
Do include all sources of income, such as wages, interest, dividends, and any other income that's taxable at the state level.
Do take advantage of deductions and credits you’re eligible for, like the Low-Income Earned Income Exclusion or Senior Citizen Tax Credit, to reduce your taxable income.
Do review your direct deposit information twice. Incorrect bank details may delay your refund or result in a fee.
Do sign and date your return. An unsigned tax return is like an unsigned check – it's not valid.

Don’t leave any fields blank that apply to you. Instead, use “0” or “N/A” where necessary.
Don’t guess on dates or financial amounts. Estimates can lead to miscalculations and might require amending your return later.
Don’t use pencil or erasable ink to fill out your form. The tax department recommends using black ink for better readability.
Don’t overlook the need to attach all required documents, such as W-2s or 1099s, which verify your income and tax payments.
Don’t ignore the instructions for specific lines. These instructions can guide you through more complex sections and ensure accuracy.
Don’t send your return without reviewing it for mistakes. A quick double-check can catch common errors like math mistakes or omitted information.

Understanding the West Virginia IT-140 form is crucial for state residents when filing personal income taxes. However, several misconceptions can lead to confusion and errors during this process. Here are ten misunderstandings about the form and clarifications to ensure accurate completion:

Misconception: The IT-140 form is only for full-year residents of West Virginia.

Reality: While designed for residents, the form also has sections applicable to part-year residents and nonresidents who must report income from West Virginia sources.

Misconception: You can only file IT-140 electronically.

Reality: West Virginia taxpayers have the option to file their IT-140 form either electronically through the state's e-filing system or by mailing a paper form, providing flexibility in filing options.

Misconception: If you're married, you must file jointly.

Reality: Married taxpayers have the choice to file jointly or separately on the IT-140 form, depending on which option is more financially beneficial.

Misconception: The form must be completed without any assistance.

Reality: Taxpayers can seek help from tax professionals or use software to complete the IT-140 form. Additionally, the instructions provide guidance on accurately filling out the form.

Misconception: Nonresidents cannot claim tax credits on the IT-140.

Reality: Nonresidents and part-year residents may be eligible for certain tax credits provided they relate to income earned in West Virginia.

Misconception: All income is taxable on the IT-140 form.

Reality: Some types of income, such as certain retirement benefits and Social Security, may be partially or fully exempt from West Virginia state tax, according to specific qualifications listed in the instructions.

Misconception: Amendments to the IT-140 form are prohibited.

Reality: Taxpayers can file an amended IT-100 form if they need to correct any information or claim additional deductions or credits not previously claimed.

Misconception: Penalties are non-negotiable.

Reality: If you face penalties for late filing or other errors, you may request a waiver or reduction if you can demonstrate reasonable cause for the delay or mistake.

Misconception: Direct deposit is not available for refunds.

Reality: Taxpayers can receive their refunds via direct deposit by providing their bank account information on their IT-140 form, ensuring a faster and more secure refund process.

Misconception: You cannot deduct out-of-state losses on your West Virginia return.

Reality: West Virginia taxpayers can deduct certain out-of-state losses, but specific conditions must be met, and such deductions may be subject to limitations.

It's essential to review the West Virginia Department of Revenue's official instructions and seek professional advice when necessary to ensure the IT-140 form is completed accurately and maximizes your tax benefits.

When preparing and filing the West Virginia IT-140 form for personal income tax, individuals and families can navigate the process more effectively by understanding several key elements:

Accurate Information is Crucial: Ensure that all personal information, including social security numbers and addresses, is correctly entered. This minimizes the risk of processing delays or notices from the tax department.
Understanding Your Filing Status: The IT-140 form offers different filing statuses such as Single, Married Filing Jointly, Head of Household, etc. Choosing the correct filing status impacts the tax rates and possible deductions, so it's important to select the one that best fits your situation.
Deductions and Credits: Pay special attention to sections that allow you to report deductions and tax credits. These can include adjustments for federal adjusted gross income, exemptions for dependents, or credits for taxes paid to another state. Properly claiming these can significantly reduce your tax liability.
Direct Deposit for Refunds: If you are due a refund, providing accurate banking information for direct deposit can expedite the receipt of your refund. Incorrect account information may not only delay your refund but could also result in additional charges.

Meticulously reviewing each section of the form before submission is essential. This ensures that your tax return is complete and accurate, potentially avoiding delays or additional reviews by the State Tax Department. Additionally, utilizing available resources such as the official tax website or seeking professional advice can provide further guidance and help maximize your tax benefits.

Please rate Fill Out a Valid Wv It 140 Form Form

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47. Add lines 27 through 46 for each column

48.Total Subtractions (line 47, Col A plus line 47,Col B) Enter here and on line 3 of

Form IT-140

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