WV Personal Income Tax Forms and Instructions Booklet — IT-140 (master)

preamble

West Virginia Personal Income Tax Forms & Instructions 2025 PERSONAL INCOME TAX IS DUE APRIL 15, 20262025 PERSONAL INCOME TAX IS DUE APRIL 15, 2026

WW EST VIRGINIA TAX DIVISIONEST VIRGINIA TAX DIVISION

COVER: WEST VIRGINIA TAX DIVISION LOGO AND MONARCH BUTTERFLY (WV STATE BUTTERFLY)

2025 Family Tax Credit Tables 12 Important Information for 2025 15 Tips on Filing a Paper Return 16 General Information 17 Form IT-140 Instructions 24 Schedule M Instructions 26 Schedule A Instructions 30 Schedule E Instructions 33 Senior Citizens Tax Credit Information 34 2025 Tax Rate Schedules 35 2025 West Virginia Tax Table 36 Schedule UT Instructions 43 IT-210 Worksheet 49 Index 53

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-1- IT-140 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2025

SOCIAL SECURITY NUMBER Deceased **SPOUSE'S

SOCIAL SECURITY NUMBER Deceased Date of Death* Date of Death*

LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE'S

LAST NAME SUFFIX SPOUSE'S

FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE

TELEPHONE NUMBER EMAIL EXTENDED DUE DATE

MM/DD/YYYY * ONLY INCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXEMPTION AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FILED AS AN INJURED SPOUSE

FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF

HOUSEHOLD 3 MARRIED,

FILING JOINT

4 MARRIED, FILING SEPARATE **Enter spouse's SS# and name in the boxes above 5 WIDOW(ER) WITH

DEPENDENT CHILD EXEMPTIONS

(a) YOURSELF To claim an exemption for yourself, enter 1 If someone can claim you as a dependent, leave box (a) blank (a) (b) SPOUSE To claim an exemption for your spouse, enter 1 They may not be claimed as an exemption by anyone else (b) (c) DEPENDENTS List your dependents If over four dependents, continue on Schedule DP on page 49 Enter total number of dependents(c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (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) 1 Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2 Additions to income (line 61 of Schedule M)2 .00 3 Subtractions from income (line 52 of Schedule M)3 .00 4 West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)4 .00 5 Low-Income Earned Income Exclusion (see worksheet on page 29)5 .00 6 Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 6 .00 7 West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO 7 .00 8 Income Tax Due (Check One) 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule

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REQUEST WAIVER QUALIFIED FARMER REQUEST ANNUALIZED REQUEST SHORT METHOD

If you owe penalty, enter here: 12 .00 13 West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44)

CHECK IF NO USE TAX DUE . 13 .00 14 Add lines 10 through 13 This is your total amount due14 .00 15 West Virginia Income Tax Withheld (See instructions page 23) Check if withholding from NRSR (Nonresident Sale of Real Estate) 15 .00 16 Estimated Tax Payments and Payments with Schedule 4868 16 .00 17 Non-Family Adoption Tax Credit, if applicable (MUST include Schedule WV NFA-1) 17 .00 18 Senior Citizen Tax Credit for property tax paid (MUST include Schedule SCTC-A) 18 .00 19 Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 19 .00 20 Build WV Property Value Adjustment Refundable Tax Credit 20 .00 21 WV Property Tax Adjustment Tax Credits (claim each separately below Enter sum on line 21) A.

MOTOR VEHICLE PROPERTY TAX B.

DISABLED VETERAN REAL PROPERTY TAX C.

SMALL BUSINESS

PROPERTY TAX 21 .00 22 Amount paid with original return (amended return only) 22 .00 23 Payments and Refundable Credits (add lines 15 through 22) 23 .00 24. Balance Due (line 14 minus line 23). If Line 23 is greater than line 14, complete line 25 ... PAY THIS AMOUNT 24 .00 25 This is your Total Overpayment Line 23 minus line 14 25 .00 26 Enter donation amounts below and enter the sum on Line 26 A. CHILDREN'S TRUST FUND B. WV DEPT. OF VETERANS

ASSISTANCE C.

STATE VETERANS

CEMETERY 26 .00 27 Amount of Overpayment to be credited to your next year's estimated tax 27 .00 28 Refund due to you (line 25 minus line 26 and line 27)REFUND 28 .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 Tax Division to discuss my return with my preparer YES NO 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 Signature of preparer other than above Preparer's EIN Date Telephone Number Preparer's Printed Name Preparer's Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS:

WV TAX DIVISION PO BOX 1071 CHARLESTON, WV 25324-1071

WV TAX DIVISION PO BOX 3694 CHARLESTON, WV 25336-3694

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Schedule M MODIFICATIONS TO

ADJUSTED GROSS INCOME 2025 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 29 Interest or dividends received on United States or West Virginia obligations, or allowance for government obligation income, included in federal adjusted gross income but exempt from state tax 29 .00 .00 30 Total amount of any benefit (including survivorship annuities) received from certain federal retirement systems by retired federal law enforcement officers ........................ 30 .00 .00 31 Total amount of any benefit (including survivorship annuities) received from WV state or local police, deputy sheriffs' or firemen's retirement system, excluding PERS - see page 26 31 .00 .00 32 Military Retirement Modification ..................................................................................... 32 .00 .00 33 Other Retirement Modification Column A (You) Column B (Spouse) (a) West Virginia Teachers' and Public Employees' Retirement .00 .00 Add lines 33 (a) and (b) If that sum is greater than $2,000, enter $2,000 (b) Federal Retirement Systems (Title 4 USC §111) .00 .00 .00 .00 34 Social Security Benefits .00 .00 Multiply 34(c) by 065 if your Federal AGI exceeds $ 50,000 for SINGLE or MARRIED SEPARATE filers $100,000 for MARRIED JOINT filers Enter 34(c) on Line 34 below (a) TOTAL Social Security Benefits (b) Benefits exempt for Federal tax purposes .00 .00 (c) Benefits taxable for Federal tax purposes (line a minus line b) .00 .00 .00 .00 35 Certain assets held by subchapter S Corporation bank35 .00 .00 36 Certain Active Duty Military pay (See instructions on page 20) If not domiciled in WV, complete Part II of Schedule A instead 36 .00 .00 37 Active Military Separation (see instructions on page 20) Must enclose military orders and discharge papers 37 .00 .00 38 Refunds of state and local income taxes received and reported as income to the IRS 38 .00 .00 39 Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds Annual Statement must be included ............................................................................... 39 .00 .00 40 Railroad Retirement Board Income received 40 .00 .00 41 Long-Term Care Insurance 41 .00 .00 42 IRC 1341 Repayments 42 .00 .00 43 ABLE Act Annual Statement must be included 43 .00 .00 44 West Virginia Jumpstart Savings Program deposits made (not to exceed $25,000) Annual Statement must be included 44 .00 .00 45 PBGC Modification ..................... .00 .00(a) retirement benefits that would have been paid from your employer-provided plan Subtract line 45 (b) from (a) .00 .00 .00 .00(b) retirement benefits actually received from PBGC 46 Gambling losses (cannot be greater than your gambling winnings) 46 .00 .00 This line is intentionally left blank Do no use unless directed .00 .00 Continues on next page

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Schedule M MODIFICATIONS

TO ADJUSTED GROSS INCOME 2025 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 47 (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 35 to 46 (NOT TO EXCEED $ 8000) (d) Add lines 29 through 34 Subtract line 47 column (d) from (c) (If less than zero, enter zero) You .00 .00 .00 Spouse .00 .00 .00 48 Surviving spouse deduction (instructions on page 28) 48 .00 .00 49 Add lines 29 through 48 for each column 49 .00 .00 50. Total Subtractions (line 49, Col A plus line 49,Col B) Enter here and on line 3 of FORM IT-140 .00 Modifications Increasing Federal Adjusted Gross Income Do not provide negative amounts in this section 51 Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 51 .00 52 Interest or dividend income on state and local bonds other than bonds from West Virginia sources 52 .00 53 Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax53 .00 54 Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax54 .00 55 Other income deducted from federal adjusted gross income but subject to state tax 55 .00 56 Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses56 .00 57 ABLE Act withdrawals NOT used for qualifying expenses 57 .00 58 West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses 58 .00 This line is intentionally left blank Do no use unless directed .00 59. TOTAL ADDITIONS (Add lines 51 through 58) Enter here and on Line 2 of Form IT-140 59 .00

*P40202505W* P40202505W W -5- RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2025 This summary 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 these tax credits may be obtained by visiting our website at taxwvgov 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.

TAX CREDIT SCHEDULE APPLICABLE CREDIT

1 Credit for Income Tax paid to another state(s) (§11-21-20)E 1 .00 2 Family Tax Credit (see page 11) (§11-21-22)FTC-1 2 .00 3 General Economic Opportunity Tax Credit (§11-13Q)EOTC-PIT 3 .00 4 High Technology Manufacturing Business (§11-13Q-10a)EOTC-HTM 4 .00 5 WV Environmental Agricultural Equipment Credit (§11-13K)AG-1 5 .00 6 WV Military Incentive Credit (§11-24-12)J 6 .00 7 Neighborhood Investment Program Credit (§11-13J)NIPA-2 7 .00 8 Historic Rehabilitated Buildings Investment Credit (§11-24-23a)RBIC 8 .00 9 Qualified Residential Rehabilitated Buildings Investment Credit (§11-21-8g)RBIC-A 9 .00 10 Apprenticeship Training Tax Credit (§11-13W)ATTC-1 10 .00 11 Conceal Carry Gun Permit Credit (§61-7-4)CCGP-1 11 .00 12 Farm to Food Bank Tax Credit (§11-13DD)12 .00 13 Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG)DNG-2 13 .00 14 Post Coal Mine Site Business Credit (§11-28)PCM-2 14 .00 15 Natural Gas Liquids (§11-13HH)NGL-2 15 .00 16 Donation or Sale of Vehicle to Qualified Charitable Organizations (§11-13FF)DSV-1 16 .00 17 Small Arms And Ammunition Manufacturers Credit (§11-13KK)SAAM-1 17 .00 18 Child and Dependent Care Expenses Credit (§11-21-26) Must have a copy of federal form 2441 18 .00 19 West Virginia Jumpstart Savings Program Credit (Employer Use Only) (§11-24-10a) JSP- 1 19 .00 20 Capital Investment in Child-Care Property Tax Credit (§11-21-97)CIP 20 .00 Continues on next page

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TAX CREDIT SCHEDULE APPLICABLE CREDIT

21 Operating Costs of Child Care Facility Tax Credit (§11-21-97) OCF 21 .00 22 Industrial Advancement Act Tax Credit (§11-13LL) 22 .00 23 West Virginia Film Industry Investment Tax Credit (§11-13X) WV FIIA-TCS 23 .00 24 Volunteer Firefighter Tax Credit (§11-13JJ) VFTC-1 24 .00 25 Build WV Property Value Adjustment Tax Credit (§5B-2L) PVA-2 25 .00 26 Elective Income Credit for tax paid by a Pass-through Entity §11-21-3a and §11-21-20)

INCLUDES PRIOR CARRY

FORWARD EK-1 26 .00 27. TOTAL NON REFUNDABLE CREDITS - add all recap lines Enter on IT-140 line 9 27 .00 RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2025

*P40202507W* P40202507W W -7- Schedule A NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2025

NONRESIDENT PART-YEAR RESIDENTS

(Enter period of West Virginia residency MM/DD/YYYY ) FROM TO (To Be Completed By Nonresidents and Part-Year Residents Only)

INCOME COLUMN A:

AMOUNT FROM FEDERAL RETURN COLUMN B:

ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C:

WV SOURCE INCOME DURING NONRESIDENT PERIOD

1 Wages, salaries, tips (withholding documents) 1 .00 .00 .00 2 Interest 2 .00 .00 .00 3 Dividends 3 .00 .00 .00 4 IRAs, pensions and annuities 4 .00 .00 .00 5 Total taxable Social Security and Railroad Retirement benefits (see line 34 and 40 of Schedule M) ................ 5 .00 .00 6 Refunds of state and local income tax (see line 38 of Schedule M) 6 .00 .00 7 Alimony received 7 .00 .00 8 Business profit (or loss) .............................................. 8 .00 .00 .00 9 Capital gains (or losses) 9 .00 .00 .00 10 Supplemental gains (or losses) 10 .00 .00 .00 11 Farm income (or loss) 11 .00 .00 .00 12 Unemployment compensation insurance 12 .00 .00 .00 13 Other income from federal return (identify source) 13 .00 .00 .00 14 Total income (add lines 1 through 13) 14 .00 .00 .00

ADJUSTMENTS

15 Educator expenses 15 .00 .00 .00 16 IRA deduction 16 .00 .00 .00 17 Self-employment tax deduction 17 .00 .00 .00 18 Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00 19 Self-employment health insurance deduction 19 .00 .00 .00 20 Penalty for early withdrawal of savings 20 .00 .00 .00 21 Other adjustments (See instructions page 32) 21 .00 .00 .00 22 Total adjustments (add lines 15 through 21) 22 .00 .00 .00 23 Adjusted gross income (subtract line 22 from line 14 in each column) 23 .00 .00 .00 24 West Virginia income (line 23, Column B plus column C) 24 .00 25 Income subject to West Virginia Tax but exempt from federal tax25 .00 26 Total West Virginia income (line 24 plus line 25) Enter here and on line 2 on the next page 26 .00

*P40202508W* P40202508W W -8- Schedule A NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2025 SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1 Tentative Tax (apply the appropriate tax rate schedule on page 35 to the amount shown on line 7, Form IT-140)1 .00 2 West Virginia Income (line 26, Schedule A)2 .00 3 Federal Adjusted Gross Income (line 1, Form IT-140)3 .00 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, Form IT-140 4 .00 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 2025 • 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) 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 2025, 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): 1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania 2 State of Maryland 5 Commonwealth of Virginia 3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058) Number of days spent in West Virginia (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 5 Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00 6 Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2025 6 .00 .00 7 Line 6, column A plus line 6, column B Report this amount on line 15 of Form IT-140 7 .00

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Schedule HEPTC-1 Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2025

There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income The maximum refundable tax credit is $1,000 You must complete the schedule below to determine the amount of your credit No credit may be taken for any homestead which is owned, in whole or in part, by any person who is not a low-income person If this schedule is not enclosed with Form IT-140, the credit will be disallowed If you are claiming the Disabled Veterans Property Credit, you are not eligible to also claim this credit. Part I - Determine if your income falls within the financial guidelines needed to take this credit. Check here if you were required to pay Federal Alternative Minimum Tax Are you required to file a federal return? YES - Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit: ► If there is only 1 person living in your home, your federal adjusted gross income must be $46,950 or less ► If there are 2 people living in your home, your federal adjusted gross income must be $63,450 or less ► If there are 3 people living in your home, your federal adjusted gross income must be $79,950 or less ► If there are 4 people living in your home, your federal adjusted gross income must be $96,450 or less **For each additional person add $16,500 NO - Your income less social security benefits must meet the following guidelines for you to qualify for this credit: ► If there is only 1 person living in your home, your income must be $46,950 or less ► If there are 2 people living in your home, your income must be $63,450 or less ► If there are 3 people living in your home, your income must be $79,950 or less ► If there are 4 people living in your home, your income must be $96,450 or less **For each additional person add $16,500 Part II - Determine the amount of your credit (complete this Part only if your income falls within the above guidelines) 1 Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2025 (Amount to be used is after discount and before interest is added) 1 .00 2 If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A 2 .00 3 Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) 3 .00 4 Enter your Federal Adjusted Gross Income 4 .00 a. Enter the amount of increasing income modifications reported on line 61 of Schedule M .............................. a .00 b Enter federal tax-exempt interest income b .00 c Enter amount received in 2025 in the form of earnings replacement insurance (Workers' Compensation Benefits) c .00 d. Enter the amount of Social Security benefits, including SSI and SSDI, received that are NOT included in your Federal Adjusted Gross Income d .00 e Enter the income of all individuals living in the household but would file a separate tax return .................... e .00 5 Add amounts on lines 4a, 4b, 4c, 4d, and 4e 5 .00 6 Total Gross Income: Add amount entered on line 4 and line 5 6 .00 7 Multiply amount on line 6 by 4% (004) 7 .00 8. Is the amount on line 3 greater than the amount on line 7? Yes Continue to line 9 below No Stop - you are not eligible for this tax credit 9 Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000, whichever is lower, and enter on line 19 of IT-140 9 .00

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Schedule FTC-1 Form IT-140 FAMILY TAX CREDIT 2025

A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax You may be entitled to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannot claim the credit Persons who pay the federal alternative minimum tax are not eligible to claim this credit In order to determine if you are eligible for this credit, complete the schedule below and attach to Form IT-140. If filing status is married filing separate use Family Tax Credit Table 2. If this schedule is not enclosed with Form IT-140, the credit will be disallowed 1 Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)1 .00 2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140)....................................... 2 .00 3 Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not already included on line 2 of Form IT-140)3 .00 4 Add lines 1 through 3 This is your Modified Federal Adjusted Gross Income for the Family Tax Credit4 .00 5 Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size for the Family Tax Credit)5 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 12 If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6 7 Enter your income tax due from line 8 of Form IT-1407 .00 8 Multiply the amount on line 7 by the percentage shown on line 6 This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP 8 .00

-12- 2025 FAMILY TAX CREDIT TABLES Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $15,650 100% $0 $21,150 100% $0 $26,650 100% $0 $32,150 100% $15,650 $15,950 90% $21,150 $21,450 90% $26,650 $26,950 90% $32,150 $32,450 90% $15,950 $16,250 80% $21,450 $21,750 80% $26,950 $27,250 80% $32,450 $32,750 80% $16,250 $16,550 70% $21,750 $22,050 70% $27,250 $27,550 70% $32,750 $33,050 70% $16,550 $16,850 60% $22,050 $22,350 60% $27,550 $27,850 60% $33,050 $33,350 60% $16,850 $17,150 50% $22,350 $22,650 50% $27,850 $28,150 50% $33,350 $33,650 50% $17,150 $17,450 40% $22,650 $22,950 40% $28,150 $28,450 40% $33,650 $33,950 40% $17,450 $17,750 30% $22,950 $23,250 30% $28,450 $28,750 30% $33,950 $34,250 30% $17,750 $18,050 20% $23,250 $23,550 20% $28,750 $29,050 20% $34,250 $34,550 20% $18,050 $18,350 10% $23,550 $23,850 10% $29,050 $29,350 10% $34,550 $34,850 10% $18,350 0% $23,850 0% $29,350 0% $34,850 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $37,650 100% $0 $43,150 100% $0 $48,650 100% $0 $54,150 100% $37,650 $37,950 90% $43,150 $43,450 90% $48,650 $48,950 90% $54,150 $54,450 90% $37,950 $38,250 80% $43,450 $43,750 80% $48,950 $49,250 80% $54,450 $54,750 80% $38,250 $38,550 70% $43,750 $44,050 70% $49,250 $49,550 70% $54,750 $55,050 70% $38,550 $38,850 60% $44,050 $44,350 60% $49,550 $49,850 60% $55,050 $55,350 60% $38,850 $39,150 50% $44,350 $44,650 50% $49,850 $50,150 50% $55,350 $55,650 50% $39,150 $39,450 40% $44,650 $44,950 40% $50,150 $50,450 40% $55,650 $55,950 40% $39,450 $39,750 30% $44,950 $45,250 30% $50,450 $50,750 30% $55,950 $56,250 30% $39,750 $40,050 20% $45,250 $45,550 20% $50,750 $51,050 20% $56,250 $56,550 20% $40,050 $40,350 10% $45,550 $45,850 10% $51,050 $51,350 10% $56,550 $56,850 10% $40,350 0% $45,850 0% $51,350 0% $56,850 0% Table 2: Married Filing Separately 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $7,825 100% $0 $10,575 100% $0 $13,325 100% $0 $16,075 100% $7,825 $7,975 90% $10,575 $10,725 90% $13,325 $13,475 90% $16,075 $16,225 90% $7,975 $8,125 80% $10,725 $10,875 80% $13,475 $13,625 80% $16,225 $16,375 80% $8,125 $8,275 70% $10,875 $11,025 70% $13,625 $13,775 70% $16,375 $16,525 70% $8,275 $8,425 60% $11,025 $11,175 60% $13,775 $13,925 60% $16,525 $16,675 60% $8,425 $8,575 50% $11,175 $11,325 50% $13,925 $14,075 50% $16,675 $16,825 50% $8,575 $8,725 40% $11,325 $11,475 40% $14,075 $14,225 40% $16,825 $16,975 40% $8,725 $8,875 30% $11,475 $11,625 30% $14,225 $14,375 30% $16,975 $17,125 30% $8,875 $9,025 20% $11,625 $11,775 20% $14,375 $14,525 20% $17,125 $17,275 20% $9,025 $9,175 10% $11,775 $11,925 10% $14,525 $14,675 10% $17,275 $17,425 10% $9,175 0% $11,925 0% $14,675 0% $17,425 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $18,825 100% $0 $21,575 100% $0 $24,325 100% $0 $27,075 100% $18,825 $18,975 90% $21,575 $21,725 90% $24,325 $24,475 90% $27,075 $27,225 90% $18,975 $19,125 80% $21,725 $21,875 80% $24,475 $24,625 80% $27,225 $27,375 80% $19,125 $19,275 70% $21,875 $22,025 70% $24,625 $24,775 70% $27,375 $27,525 70% $19,275 $19,425 60% $22,025 $22,175 60% $24,775 $24,925 60% $27,525 $27,675 60% $19,425 $19,575 50% $22,175 $22,325 50% $24,925 $25,075 50% $27,675 $27,825 50% $19,575 $19,725 40% $22,325 $22,475 40% $25,075 $25,225 40% $27,825 $27,975 40% $19,725 $19,875 30% $22,475 $22,625 30% $25,225 $25,375 30% $27,975 $28,125 30% $19,875 $20,025 20% $22,625 $22,775 20% $25,375 $25,525 20% $28,125 $28,275 20% $20,025 $20,175 10% $22,775 $22,925 10% $25,525 $25,675 10% $28,275 $28,425 10% $20,175 0% $22,925 0% $25,675 0% $28,425 0% Number of Family Members in Household Number of Family Members in Household

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Schedule H CERTIFICATION FOR

PERMANENT AND TOTAL DISABILITY 2025 A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death

TAXPAYER

If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2025 OR were the surviving spouse of an individual who had been certified disabled and DIED DURING 2025, a reducing modification to income may be allowed To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below Second, have the physician complete the remainder of the certificate and return to disabled taxpayer Third, complete Schedule M to determine the modification Last, enclose the completed certification with the West Virginia personal income tax return A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2025, do not submit this certification with the return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date

PHYSICIAN

If, in your opinion, the individual named on this certification is permanently and totally disabled during 2025, please certify by entering your name, address and FEIN number Sign and date the certification Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death TAXPAYERS WHO ARE DISABLED DURING 2025 REGARDLESS OF AGE I certify under penalty of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2025. Name of Disabled Taxpayer Social Security Number Physician's Name Physician's FEIN Number Physician's Street Address City State Zip Code Physicians Signature Date MM DD YYYY

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Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2025

A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements provided by the other state tax return in your files In lieu of a return you may maintain an information statement and the withholding statements provided by the partnership, limited liability company or S-Corporations No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision of a state or any other country

RESIDENCY STATUS RESIDENT

NONRESIDENT - DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED) PART-YEAR RESIDENT - MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A

MOVED INTO WEST VIRGINIA

MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD

ENTER THE DATE OF YOUR MOVE:

MM DD YYYY

1 INCOME TAX COMPUTED ON YOUR 2025 RETURN DO NOT REPORT TAX WITHHELD 1 .00STATE ABBREVIATION 2 WEST VIRGINIA TOTAL INCOME TAX DUE (LINE 8 OF FORM IT-140) 2 .00 3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00 4 TOTAL WEST VIRGINIA ADJUSTED GROSS INCOME (RESIDENTS-FORM IT-140, LINE 4 PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00 5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME RESIDENTS - SUBTRACT LINE 3 FROM LINE 7, FORM IT-140 .00PART-YEAR RESIDENTS - SUBTRACT LINE 3 FROM LINE 4 7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00 8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00 9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 26 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00 10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 15 IMPORTANT INFORMATION FOR 2025 • You are required to submit your original withholding documents, such as W-2's, 1099's, and K-1's. Failure to submit this documentation will result in the disallowance of the withholding amount claimed. • The Child and Dependent Care Credit can be claimed on Line 18 of Tax Credit Recap Schedule (RECAP) The allowable credit is 50% of the credit taken on Form 2441 of the federal return Paper filers will need to submit the federal Form 2441 in order to take this credit If it is not submitted with the return, the credit will be denied • Social security benefits that does not exceed $100,000 for married filing joint or $50,000 single, head of household, widow(er) or married filing separate is still 100% exempt from tax For taxable year 2025, when the federal adjusted gross income of a married couple filing jointly exceeds $100,000 or $50,000 in the case of a single, head of household, widow(er), or married individual filing a separate return, 65% of social benefits received and included in the federal adjusted gross income shall be allowed as a decreasing modification This deduction may be claimed when the federal adjusted gross income of a married couple filing jointly exceeds $100,000 or $50,000 in the case of a single, head of household, widow(er), or married individual filing a separate return • If you receive an EK-1 you will claim the "income credit" on the new Recap Line (Elective Income Credit for tax paid by a Pass Through Entity) and provide the EK-1 to support the claim • Widowed spouses may now claim Disabled Veteran's Property Tax Credit if the deceased disabled veteran claimed claimed the credit in the prior year. Exceptions do apply see page Page 20. • Additional municipalities are now subject to the Municipal Use Tax Visit wwwtaxwvgov for a complete list of West Virginia municipalities that impose a Use tax • You can interact with us online at mytaxeswvtaxgov Services offered include bill pay and secure communication about your return Before you call, please use our MyTaxes portal Online filing options are available on our website

RETURNED PAYMENT CHARGE

The Tax Division will recover a $1500 fee associated with returned electronic bank transactions These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds • Stopped payments • Bank refusal to authorize payment for any reason • Direct Deposit of refunds to closed accounts • Direct Deposit of refunds to accounts containing inaccurate or illegible account information Paper Checks returned for insufficient funds will incur a $2800 fee IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED FINANCIAL TRANSACTION OCCURRING : • Be sure that you are using the most current bank routing and account information • If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to the current return It is important to verify your bank routing and account information from a check with your tax preparer This will ensure the information is accurate and current in the event that a bank account previously used was closed or changed either by you or the financial institution • If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return often carries over to the current return It is important that you verify this information by reviewing the bank routing and account information from a current check This will ensure the information is accurate and current • If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct deposit of refund are clear and legible • If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current • If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and account numbers being used will be active on the scheduled date • Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are presented for payment

16 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

TIPS ON FILING A PAPER RETURN

The Tax Division processes E-filed returns more quickly than paper returns However, if you file a paper return there are several things you can do to speed-up the processing of your return Faster processing means faster refunds! • Make sure you have received all W-2s, 1099s, and other tax documents for the 2025 tax year before filing to avoid having to amend • Complete your federal income tax return first • Do not use prior year forms • SEND all W-2s, 1099s, or K-1s with the Tax return. • Paper returns are electronically scanned The processing of the return (and any refund) is delayed when information on the return is not clear • Use BLACK INK Do not use pencils, colored ink, or markers • Do not write in the margins unless specifically instructed to do so • Always put entries on the lines, not to the side, above or below the line • Do not submit photocopies • Lines where no entry is required should be left blank Do not fill in with zeros • Do not use staples • Make sure all required forms and schedules are included with the tax return. • Sign your return • Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example:

SMI TH JR OLIVER W Last Name Suffix Your First Name MI

MI LLER AMELI A H

Spouse's Last Name - Only if different from Last Name above Suffix Spouse's First Name MI l 234 N 5TH ST First Line of Address Second Line of Address ANYWHERE WV 55555 6789 City State Zip Code • NEVER USE COMMAS when filling in dollar amounts • Round off amounts to WHOLE DOLLARS - NO CENTS • Do not use parentheses ( ) for a negative number Use a dark, bold negative sign: -8300 rather than (8300) • Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 0 1 4 7 • Do not add cents in front of the preprinted zeros on entry lines Numbers should be entered as shown below: Federal Adjusted Gross Income 4 0000.00 Additions to Income .00 Subtractions from Income 8000.00 West Virginia Adjusted Gross Income 32000.00

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 17

GENERAL INFORMATION WHO MUST FILE

You must file a West Virginia income tax return if: • You were a resident of West Virginia for the entire taxable year • You were a resident of West Virginia for a part of the taxable year (Part-Year Resident) • You were not a resident of West Virginia at any time during 2025, but your federal adjusted gross income includes income from West Virginia sources (nonresident) You are required to file a West Virginia return even if you are not be required to file a federal return if: • Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions) Your income is to be determined as if you had been required to file a federal return Your exemptions are to be determined following the rules on page 24 • You are claiming a SCTC or HEPTC credit • You are due a refund You are not required to file a West Virginia return if you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older However, if you are entitled to a refund you must file a return

RESIDENCY STATUS RESIDENT

A resident is an individual who: • Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or • Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state

PART-YEAR RESIDENT

A part-year resident is an individual who changes his/her residence either: • From West Virginia to another state, or • From another state to West Virginia during the taxable year

FULL-YEAR NONRESIDENT

A full-year nonresident is an individual who is: • A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia; or • A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia

SPECIAL NONRESIDENTS

A Special Nonresident is an individual who is: • A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and • Your only source of West Virginia income was from wages and salaries • Mark the nonresident special box on the front of the return and complete Part II of Schedule A Nonresidents who DO NOT have West Virginia source income or withholdings are not required to file a West Virginia return. IT-140 NRC-COMPOSITE RETURN Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return If this election is made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/ part-year resident return for income reported on the IT-140NRC A $50 processing fee is required for each composite return filed If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return Credit may be claimed for the share of West Virginia income tax remitted with the composite returnThe IT-140NRC is available on our website at taxwvgov

18 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

AMENDED RETURN

Use the version of Form IT-140 that corresponds to the tax year to be amended and check the "Amended Return" box These forms and corresponding instructions are available on our website at taxwvgov You must file a West Virginia amended return if any of the following conditions occur: • To correct a previously filed return; or • You filed an amended federal income tax return and that change affected your West Virginia tax liability; or • The Internal Revenue Service made any changes to your federal return (ie, change in federal adjusted gross income, change in exemptions, etc) If either you or the Internal Revenue Service make a change to your federal return which causes either an increase or decrease in your Federal Adjusted Gross Income, an amended West Virginia return must be filed within ninety (90) days after a final determination for such change is made A copy of your amended federal income tax return must be enclosed with the West Virginia amended return WV amended returns cannot be processed until the IRS has processed the amended federal return Do not enclose a copy of your original return. 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 guidelines If your original return was filed jointly and you are amending to file separately, your spouse must also file an amended separate return If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time An explanation must be provided as to why you are amending your return. Please complete page 42 and submit with the amended return NONRESIDENT/PART -YEAR RESIDENT A part-year resident is subject to West Virginia tax on the following: • Taxable income received from ALL sources while a resident of West Virginia; • West Virginia source income earned during the period of nonresidence; and • Applicable special accruals

WEST VIRGINIA SOURCE INCOME

The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income: • Real or tangible personal property located in West Virginia; • Employee services performed in West Virginia; • A business, trade, profession, or occupation conducted in West Virginia; • An S corporation in which you are a shareholder; • Your distributive share of West Virginia partnership income or gain; • Your share of West Virginia estate or trust income or gain and royalty income; • West Virginia Unemployment Compensation benefits; • Prizes awarded by the West Virginia State Lottery West Virginia source income of a nonresident does not include the following income even if it was included in your federal adjusted gross income: • Annuities and pensions; • Interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia; • Gambling winnings, other than prizes awarded by the West Virginia State Lottery as described above, unless you are engaged in the business of gambling (file a Schedule C related to gambling activity for federal income tax purposes) and you engage in that business, trade, profession, or occupation in West Virginia NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN COMPLETE SCHEDULE A. Income earned outside of West Virginia may not be claimed on Schedule M as other deductions. Please use Schedule A. To compute tax due, use the calculation worksheet located on page 8. Instructions for Schedule A can be found on page 30 through page 32. INCOME. In Column A of Schedule A, you must enter the amounts from your federal return Income received while you were a resident of West Virginia must be reported in Column B Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C ADJUSTMENTS. The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that were actually paid or incurred during your period of residency, or paid or incurred as a result of the West Virginia source income during the period of nonresidence For example, if you made payments to an Individual Retirement Account during the entire taxable year, you may not claim any payments made while a nonresident unless the payments were made from West Virginia source income However, you may claim the full amount of any payments made during your period of West Virginia residency SPECIAL ACCRUALS. In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return must include all items of income, gain, or loss accrued to the taxpayer up to the time of his change of residence This includes any amounts not otherwise includible on the return because of an election to report income on an installment basis The return must be filed on the accrual basis whether or not that is the taxpayer's established method of reporting For example, a taxpayer who moves from West Virginia and sells his West Virginia home or business on an installment plan must report all income from the sale in the year of the sale, even though federal tax is deferred until the income is actually received

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 19

FILING STATUS

There are five (5) filing status categories for state income tax purposes Your filing status will determine the rate used to calculate your tax • Single • Head of Household • Married Filing Jointly You must have filed a joint federal return to be eligible to file a joint state return If you filed a joint federal return, you may elect to file your state return as either "Married Filing Jointly" using the state's tax Rate Schedule I or as "Married Filing Separately" using Rate Schedule II • Married Filing Separately If you are married but filed separate federal returns, you MUST file separate state returns If you file separate returns you must use the "Married Filing Separately" tax Rate Schedule II to determine your state tax • Widow(er) with a dependent child When joint federal but separate state returns are filed, each spouse must report his/her federal adjusted gross income separately as if the federal adjusted gross income of each had been determined on separately filed federal returns If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresident for the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly as residents of West Virginia The total income earned by each spouse for the entire year, regardless of where earned, must be reported on the joint return as taxable to West Virginia No credit will be allowed for income taxes paid to the other state A joint return may not be filed if one spouse changes residence during the taxable year, while the other spouse-maintained status as a resident or nonresident during the entire taxable year

DECEASED TAXPAYER

A return must be filed for a taxpayer who died during the taxable year This will serve as notification to close the tax account for the deceased taxpayer Check the box "DECEASED" and enter the date of death on the line provided If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly The surviving spouse should write on the signature line for the deceased "filing as surviving spouse" If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent's estate Schedule F may be found on page 41

EXEMPTIONS

You can no longer claim personal exemptions on your federal income tax return West Virginia has retained personal exemptions under the same rules applicable under federal law in prior years The West Virginia personal exemption allowance is $2,000 per allowable exemption, or $500 if someone else can claim an exemption for you on their return See the rules for personal exemptions on page 24

ITEMIZED DEDUCTIONS

The State of West Virginia does not recognize most itemized deductions for personal income tax purposes Consequently, the only itemized deductions allowed to be claimed from the federal income tax return are gambling losses

PROPERTY TAX CREDITS

The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers Some taxpayers may qualify for both If you qualify for both credits, a state return must be filed to receive the credits, even if you have no federal requirement SENIOR CITIZENS TAX CREDIT . Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program (administered by the county assessor's office), who incur and pay property taxes and whose federal adjusted gross income is less than 150% of federal poverty guidelines The maximum federal adjusted gross income level is $23,475 for a single person household plus an additional $8,250 for each additional person in the household (eg, $31,725 for a two-person household) You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form If you are claiming both the SCTC-A and the HEPTC-1 you need to file a state tax return to claim the credits If you are claiming the Disabled Veteran Property Tax Credit, you cannot take the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit. Additional information can be found on page 34 of this booklet and in Publication TSD-411 which can be found on our website at taxwvgov HOMESTEAD EXCESS PROPERTY TAX CREDIT . The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your OWNER-OCCUPIED home exceeds 4% of your income (gross household income including social security benefits) Low-income is defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family Eligibility for the Homestead Exemption program is not necessary to qualify for this credit Schedule HEPTC-1 on page 9 must be completed in its entirety to determine eligibility to claim the credit A completed Schedule HEPTC-1 and Class 2 receipt showing payment must be filed with you return to claim the Homestead Excess Property Tax Credit If you are claiming the Disabled Veteran Property Tax Credit, you cannot take the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit.

20 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

DISABLED VETERANS REAL PROPERTY TAX CREDIT

A disabled veteran homeowner may receive a tax credit against the personal income tax for timely paid property tax paid on the homestead The widow(er) of a disabled veteran who previously claimed this credit may be eligible to claim this credit as long as: 1 The widow(er) has not remarried, 2 The qualifying property has not been reclassified, 3 The qualifying property has not been sold If the amount of property tax timely paid exceeds tax amount, the excess will be refunded If you claim this credit, you are not eligible to claim the Senior Citizens Tax Credit or the Homestead Excess Property Tax Credit See TSD 455

MOTOR VEHICLE TAX CREDIT

A credit may be claimed for timely paid personal property taxes on qualified motor vehicles If the annual tax credit allowed is more than the income tax a refund will be issued for the difference See TSD 454 on our website for more information

SMALL BUSINESS PROPERTY TAX CREDIT

A credit of 50% of the personal property tax timely paid for a small business minus personal property tax paid on qualifying vehicles receiving the Motor Vehicle Tax Adjustment Credit of the small business can be taken against income tax liability To be an eligible small business the personal property must be located in this state with an aggregate appraised value (actual value) of $1 million or less See TSD 456 at taxwvgov

MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES

This document has been updated to comply with recent federal updates to the Federal Servicemembers Civil Relief Act (SCRA) following the passage of HR 7939 in early 2023 The Federal Servicemembers Civil Relief Act (SCRA) states that compensation received by a service member and service member's spouse from uniformed service can be taxed only by the state the service member or their spouse elects as their state residency for tax purposes For service members and their spouses under SCRA, their residence or domicile for the purposes of taxation can be any of the following: • The residence or domicile of the service member, • The residence or domicile of the spouse, or • The permanent duty station of the service member For the purposes of taxation, a residence or domicile is the place an individual intends to have as his or her true, fixed and permanent home If the service member's spouse is present with the service member in their elected state of residence of WV, and that spouse is not considered domiciled in this state, the spouse's income earned while supporting the service member is not subject to WV income tax In such instances, no return needs to be filed If an employer withheld WV income tax from spouse wages, a return should be filed as a nonresident with a copy of DD Form 2058, to show the spouse's elected state of residence If a service member or spouse has WV-sourced income other than military income or wages (such as rents, royalties, etc), they may be subject to WV tax on that income and required to file a return Service members or spouses filing as nonresidents, regardless of their actual state of residence, should check the box next to "Active Military" and include the DD Form 2058 listed in Schedule A, Part II Active Duty Military Pay- Certain Types of Duty There is a decreasing modification for income related to the period of active duty for a resident service member This is for members of the military called to active duty by the President of the United States when their active duty status is for the purpose of domestic security duty or Operation Enduring Freedom This modification is available only when called to active duty by an Executive Order of the President of the United States If you are in the National Guard, this modification is available only when called to duty under Title 10 of the US Code ("Title 10 orders") This modification is available only for military income that was included in federal adjusted gross income Since combat pay is normally excluded from federal adjusted gross income, combat income is generally not available for the modification Active Military Separation If you are a West Virginia resident on active duty for at least 30 continuous days and have separated from active military service, your active duty military pay from the armed forces of the United States, the National Guard, or Armed Forces Reserve is an authorized modification decreasing your federal adjusted gross income; however, only to the extent the active duty military pay is included in your federal adjusted gross income for the tax year it was received A copy of your military orders, DD 214, and W-2 must be included with your return when filed See TSD 443 for more information.

CERTAIN STATE AND FEDERAL RETIREMENT SYSTEMS

The modification for pensions and annuities received from the West Virginia Public Employees' Retirement System, the West Virginia Teachers' Retirement System, and Federal Retirement is limited to a maximum of $2,000 and entered on Schedule M The State of West Virginia does not impose tax on the retirement income received from any West Virginia state or local police, deputy sheriffs' or firemen's retirement system, federal law enforcement retirement, or military retirement, including survivorship annuities See instructions for Schedule M on page 26 US RAILROAD RETIREMENT . The State of West Virginia does not tax this income All types of United States Railroad Retirement Board benefits, including unemployment compensation, disability and sick pay included on the federal return should be entered on Schedule M See instructions on page 27

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 21 TAXPAYERS OVER AGE 65 OR DISABLED An individual, regardless of age, who was certified by a physician as being permanently and totally disabled during the taxable year, or an individual who was 65 before the end of the taxable year may be eligible for certain modifications that will reduce their federal adjusted gross income for West Virginia income tax purposes up to $8,000 See instructions for Schedule M on page 27 and 28

SURVIVING SPOUSE

Regardless of age, a surviving spouse of a decedent may be eligible for a modification reducing his/her income up to $8,000 provided he/she did not remarry before the end of the taxable year The modification is claimed on Schedule M The decedent must have attained the age of 65 prior to his/her death or, regardless of age, must have been certified as permanently and totally disabled See instructions for Schedule M on page 28 to determine if you qualify for this modification The surviving spouse should write on the signature line for the deceased "filing as surviving spouse" A surviving spouse who has not remarried at any time before the end of the taxable year for which the return is being filed may claim an additional exemption for the two (2) taxable years following the year of death of his/her spouse

WEST VIRGINIA COLLEGE SAVINGS PLAN AND PREPAID TUITION TRUST FUNDS

Taxpayers making payments or contributions to programs of the West Virginia Prepaid Tuition Trust and/or West Virginia Savings Plan Trust, operated under the trade names of SMART529 or West Virginia Prepaid College Plan, may be eligible for a decreasing modification on the state return This deduction can be claimed on Schedule M Unqualified withdraws from the plan/trust must be reported on Schedule M as an increasing modification For more information regarding participation in this program, contact SMART529 Service Center at 1-866-574-3542

GAMBLING LOSS

Gambling losses may be deducted up to the amount of winnings for WV gambling only and only if you itemized on your federal 1040 You will need to submit a copy of pages 1-2 of the 1040, Schedule A from the 1040, and W-2Gs and 1099s issued for gambling winnings You must attach the support listed above to receive the modificationSee TSD 432 for more information FILING REQUIREMENTS FOR CHILDREN UNDER AGE 18 WHO HAVE UNEARNED (INVESTMENT ) INCOME Any child under the age of 18 who has investment income and whose parents qualify and elect to report that income on their return, is not required to file a return with the State of West Virginia This election is made in accordance with federal guidelines Any child under the age of 18 whose income is not reported on his/her parent's return must file their own West Virginia return and report all of their income If the child is claimed as an exemption on their parent's return, he/she must claim zero exemptions on the state return and claim a $500 personal exemption allowance

REFUND OF OVERPAYMENT

A return must be filed to obtain a refund of any overpayment In order to receive a refund of an overpayment of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded

DIRECT DEPOSIT

You may have your refund directly deposited into your bank account To avoid delay of your direct deposit, verify your routing and account numbers from a check before filing your return Refunds are issued in the form of United States currency If you choose to have your refund direct deposited, your depositor must be capable of accepting US currency. Taxpayers should note that direct deposit information cannot be added to a return that has already been submitted for that taxable year without amending.

PENALTIES AND INTEREST

Interest must be added to any tax due that is not paid by the due date of the return even if an extension of time for filing has been granted The rate of interest will be fixed every year to equal the adjusted prime rate charged by banks (as of the first business day of the preceding December) plus three percentage points Visit wwwtaxwvgov in order to obtain the current interest rate Penalties (ie Additions to Tax) for late filing can be avoided by sending in your return by the due date The law provides that a penalty of five percent (5%) of the tax due for each month, or part of a month, may be imposed for the late filing of the return up to a maximum of twenty-five percent (25%) unless reasonable cause can be shown for the delay The law provides that an additional penalty may be imposed for not paying your tax when due This penalty is one-half of one percent (½ of 1%) of the unpaid balance of tax for each month, or part of a month, the tax remains unpaid, up to a maximum of twenty-five percent (25%) You may access an Interest and Additions to Tax Calculator on our website at taxwvgov or you may call (304) 558-3333 or 1-800-982-8297 for assistance See TSD 365 for more information

22 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov The West Virginia Tax Crimes and Penalties Act imposes severe penalties for failing to file a return or pay any tax when due, or for making a false return or certification The mere fact that the figures reported on your state return are taken from your federal return will not relieve you from the imposition of penalties because of negligence or for filing a false or fraudulent return

PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX

WHO MUST PAY THE UNDERPAYMENT PENALTY? You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates This may be true even if you are due a refund when you file your return The penalty is computed separately for each due date (quarter) You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment You may owe the penalty if you did not pay at least the smaller of 90% of your current year tax liability; or 100% of your prior tax liability (if you filed a prior year return that covered a full 12 months)

EXCEPTIONS TO THE PENALTY

You will not have to pay any penalty if either of these exceptions apply: 1 You had $0 tax due after credit for the prior year and meet ALL of the following conditions: • your prior year tax return was (or would have been had you been required to file) for a taxable year of twelve months; • you were a citizen or resident of the United States throughout the preceding taxable year; • your tax liability for the current year is less than $5,000 2 The total tax shown on your current return minus the tax you paid through West Virginia withholding is less than $600 If you file your tax return and pay any tax due on or before February 1, no fourth quarter penalty is due

SPECIAL RULES FOR FARMERS

If at least two-thirds of your gross income for this year was from farming sources, the following special rules apply: 1 You are only required to make one payment for the taxable year (due January 15) 2 The amount of estimated tax required to be paid is sixty-six and two-thirds percent (66 ⅔%) instead of ninety percent (90%). 3 If you fail to pay your estimated tax by January 15, but you file your return and pay the tax due on or before the first day of March, no penalty is due If you do not complete the IT-210 the West Virginia Tax Division will calculate the penalty for you. You will receive a notice for the amount of penalty due. To avoid future penalties, you should increase your withholding or begin making quarterly estimated payments for tax year 2026

WAIVER OF PENALTY

If you are subject to underpayment penalty, all or part of the penalty may be waived if the West Virginia Tax Division determines that reasonable cause has been shown To request a waiver of the penalty, check the box for and enclose a signed statement explaining the reasons you believe the penalty should be waived Complete the "Request for Waiver of Estimated Penalty" on page 47 If you have documentation substantiating your statement, enclose a copy The Division will notify you if your request for waiver is not approved

CREDIT FOR ESTIMATED TAX

You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your income) is at least $600, unless that liability is less than ten percent (10%) of your estimated tax The total estimated tax credit to be claimed on your return is the sum of the payments made with the quarterly installments for the taxable year, any overpayments applied from your personal income tax return and any payments made with your West Virginia Application for Extension of Time to File (WV 4868)

EXTENSION OF TIME

If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return Enter the date of the federal extension was granted in the appropriate box on page 1 of IT-140 If a federal extension was granted electronically, write "Federal Extension Granted" and the confirmation number at the top of the West Virginia return A copy of Federal Schedule 4868 must be enclosed with your return If you only need an extension of time to file the West Virginia return, you must submit a completed West Virginia Application for Extension of Time to File (WV 4868) This is not an extension to pay

SIGNATURE

Your return MUST be signed. A joint return must be signed by both spouses If you and your spouse (if filing a joint return) do not sign the return, it will not be processed If the return is prepared by an authorized agent of the taxpayer, the agent must provide their FEIN, sign the return, date and enter their phone number If a joint federal return was filed for a deceased taxpayer, the surviving spouse should write on the signature line for the deceased "filing as surviving spouse"

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 23

WEST VIRGINIA INCOME TAX WITHHELD

Electronic Filing - It is not necessary to submit withholding documents since this information will transmit electronically once entered within the software No need to submit a paper return if confirmation was received Paper Filed Returns - Enter the total amount of West Virginia tax withheld as shown on your withholding documents If you are filing a joint return, be sure to include any withholding for your spouse Original withholding documents (W-2's, 1099's, K-1's) must be enclosed with your paper return. Failure to submit this documentation will result in the disallowance of the credit claimed. Note: Local or municipal fees cannot be claimed as West Virginia income tax withheld If the withholding source is for a nonresident sale of real estate transaction, a form WV NRSR must be completed and on file with the Tax Division prior to submitting a tax return On line 15 of your tax return, mark the box, submit Schedule D, and form 8949 or 4797 from your federal return FAILURE TO RECEIVE A WITHHOLDING TAX STATEMENT (W-2) If you fail to receive a withholding tax statement (Form W-2, W-2G, or 1099) from an employer by February 15th, you may file your income tax return using a substitute form All efforts to obtain a W-2 statement from the payer must be exhausted before a substitute form will be accepted West Virginia Substitute W-2 (Form WV IT-102-1) must be completed and retained for your records in the same manner as Form W-2 for a period of not less than three years This information may be obtained from your pay stub(s) DO NOT use federal Form 4852 (Substitute for W-2) It does not provide all the necessary information and WILL NOT be accepted

PRIOR YEAR TAX LIABILITIES

Taxpayers who have delinquent state or federal tax liabilities may not receive the full amount of their tax refund If you have an outstanding state or federal tax lien, your refund will be reduced and applied to your past due liability If a portion of your refund is captured, you will receive a notice and the balance of the refund Any final unpaid West Virginia personal income tax liabilities may be referred to the United States Treasury Division in order to recover the balance due from your federal income tax refund

IRS INFORMATION EXCHANGE

The West Virginia Tax Division and the Internal Revenue Service share tax information including results of any audits Differences, other than those allowed under state law, will be identified and may result in the assessment of a negligence penalty Taxpayers may be subject to further investigation and future audits

INJURED SPOUSE

You may be considered an injured spouse if you file a joint return and all or part of your refund was, or is expected to be, applied against your spouse's past due child support payments or a prior year tax liability You must file an injured spouse allocation form (Form WV-8379) to claim your part of the refund if all three of the following apply: • You are not required to pay the past due amount; • You received and reported income (such as wages, taxable interest, etc) on a joint return; and • You made and reported payments such as West Virginia tax withheld from your wages or estimated tax payments If all of the above apply and you want your share of the joint return refund, you must: 1. Check the injured spouse box on the front of the return; 2. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and 3. Enclose the completed form with your West Virginia personal income tax return DO NOT check the injured spouse box unless you qualify as an injured spouse and have enclosed the completed form with your return This will cause a delay in the processing of your refund

TAX DIVISION PROCESSING AND PROCEDURES

The Tax Division has a modern tax system that allows us to better serve you This system decreases processing time and allows us to contact taxpayers in a timely manner If a change has been made to your return, you will first receive a letter from us explaining the change If there is additional tax due, you will receive a Statement of Account If you disagree with the balance due, return a copy of the statement with your comments and provide any additional schedules to substantiate your claim You will receive a statement of account on a monthly basis until your outstanding liability is either paid or your account is settled If you sent us information and receive a second Statement of Account, it may be a timing issue Please allow sufficient time for mailing and processing of the additional information before you contact us again

24 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov FORM IT -140 INSTRUCTIONS FORM IS ON PAGES 1 -2 & 51-52 The due date for filing your 2025 West Virginia Personal Income Tax return is April 15, 2026, unless you have a valid extension of time to file The starting point for the West Virginia income tax return is your federal adjusted gross income You must complete your federal return before you can begin your state return It is not necessary to enclose a copy of your federal return with your West Virginia return SOCIAL SECURITY NUMBER - Print your social security number as it appears on your social security card NAME & ADDRESS - Enter your name and current address in the spaces provided If you are married and filing a joint return or married filing separate returns, fill in your spouse's name and your spouse's social security number If the taxpayer or spouse died during the taxable year, check the box by the decedent's social security number and enter date of death on the line provided AMENDED RETURN - Enter a check mark in this box if you are filing an amended return Be sure to use the form corresponding to the tax year being amended Enclose the reason for amendment with the amended return using the space provided on page 47 of the booklet You should include a copy of the federal 1040X with the West Virginia amended return If you previously requested a debit from your account on the original return and it needs to be stopped, please contact Taxpayer Services at (304) 558-3333 NONRESIDENT SPECIAL - Enter a check mark in this box if you qualify to file as a Special Nonresident (see page 17) and complete Schedule A, Part II found on page 8 DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident NONRESIDENT OR PART-YEAR RESIDENT - Enter a check mark in this box if you are filing as a nonresident or part-year resident (See page 18) INJURED SPOUSE - If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See page 23) FILING STATUS CHECK ONLY ONE - Your filing status is generally the same filing status shown on your federal return See page 19 for more information regarding your filing status

EXEMPTIONS

You can deduct $2,000 for every exemption claimed in your exemption schedule (a) YOU - Enter "1" in box (a) for yourself if you cannot be claimed as a dependent on another person's return (b) SPOUSE - Enter "1" in box (b) for your spouse only if your filing status is married filing jointly and your spouse can't be claimed as a dependent on another person's return (c) DEPENDENTS - Enter the number of eligible dependents in box (c) Provide the name, SSN and date of birth in the dependent section If eligible dependents total more than 4, use the Schedule for Additional Dependents found on page 49 Generally, qualifying dependents must meet the following test: 1 They are related to you (child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them, etc) or they were a part of your household for the entire year 2 They were: a Under the age of 19 at the end of 2025 and were younger than you; b Under the age of 24 at the end of 2025, a student, and younger than you; or c Any age and permanently and totally disabled 3 They did not provide over half of his or her own support for 2025 4 They didn't file a joint return for 2025 or is filing such a return only to claim a refund of withheld income tax or estimated tax paid 5 They lived with you for more than half of 2025 You cannot claim any dependents if you can be claimed as a dependent on another person's return (d) SURVIVING SPOUSE - If you are eligible to claim an additional exemption as a surviving spouse, enter the spouse's social security number and year of death and enter "1" in box (d) See page 21 for additional information A surviving spouse may claim an additional exemption for the two (2) taxable years following the year in which the spouse died, provided he/she has not remarried before the end of the taxable year for which the return is being filed (e) TOTAL EXEMPTIONS - Enter the total number of exemptions claimed in boxes (a) through (d) LINES 1 THROUGH 26 OF FORM IT -140 LINE 1 FEDERAL ADJUSTED GROSS INCOME - Enter your federal adjusted gross income as shown on Federal Form 1040 LINE 2 ADDITIONS TO INCOME - Enter the Total Additions shown on Schedule M (page 4) See page 29 for additional information LINE 3 SUBTRACTIONS FROM INCOME - Enter the Total Subtractions from income shown on Schedule M (page 4) See page 26 for additional information LINE 4 WEST VIRGINIA ADJUSTED GROSS INCOME - Enter the result of line 1 plus line 2 minus line 3 LINE 5 LOW-INCOME EARNED INCOME EXCLUSION - To determine if you qualify for this exclusion, complete the worksheet on page 29 and enter the qualifying exclusion on this line LINE 6 EXEMPTIONS - Enter the number of exemptions shown in box e (under "Exemptions" above) and multiply that number by $2,000 If you claimed zero exemptions, enter $500 on this line LINE 7 WEST VIRGINIA TAXABLE INCOME - Line 4 minus lines 5 and 6 and enter the result on this line If less than zero, enter zero LINE 8 WEST VIRGINIA INCOME TAX - Check the appropriate box to indicate the method you used to calculate your tax

RESIDENTS

• If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is less than $100,000, apply the amount of taxable income shown on line 7 to the Tax Table on page 36 and enter your tax on this line

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 25 • If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is over $100,000, use Rate Schedule I on page 35 to compute your tax • If your filing status is Married Filling Separately you MUST use RATE SCHEDULE II to compute your tax

NONRESIDENTS AND PART -YEAR RESIDENTS

• If you are a nonresident or part-year resident of West Virginia, you must first complete lines 1 through 7 of Form IT-140, then complete Schedule A on pages 7 and 8 LINE 9 CREDITS FROM TAX CREDIT RECAP SCHEDULE - Enter Total Credits shown on last line of the Tax Credit Recap Schedule LINE 10 TOTAL INCOME TAX DUE - LINE 8 minus LINE 9 If line 9 is greater than line 8, enter zero LINE 11 PREVIOUS REFUND OR CREDIT - Enter the amount of any overpayment previously refunded or credited from your original return (amended returns only) LINE 12 PENALTY DUE. If line 8 minus line 9, 15,17,18, 19, 20 and 21 is greater than $600, you may be subject to a penalty for underpayment of tax The penalty is computed separately for each installment due date Therefore, you may owe the penalty for an earlier due date even if you paid enough tax later to make up the underpayment This is true even if you are due a refund when you file your tax return Check the box if you are requesting a waiver, or are a qualified farmer Include a description of what you are requesting on the Request for Waiver of Penalty Waiver from page 42 LINE 13 WEST VIRGINIA USE TAX DUE - Use tax is due on purchases of goods and services in which you did not pay sales tax If you did not pay sales tax you must report and pay use tax Use Schedule UT on page 44 to calculate this tax if applicable LINE 14 TOTAL AMOUNT DUE Add lines 10 through 13 LINE 15 WEST VIRGINIA INCOME TAX WITHHELD - Enter the total amount of West Virginia tax withheld as shown on your withholding documents If you are filing a joint return, be sure to include any withholding for your spouse Original withholding documents (W-2's, 1099's, K-1's) must be enclosed with your return Failure to submit this documentation will result in the disallowance of the credit claimed Local or municipal fees cannot be claimed as West Virginia income tax withheld When claiming withholding from NRSR, check the box on line 15 and enclose Schedule D and Form 8949 or 4797 from your federal return Make sure you have filed your NRSR prior to filing the IT-140 LINE 16 ESTIMATED TAX PAYMENTS - Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable year 2025 Include any 2023 overpayment you carried forward to 2025 and any payment made with your West Virginia Application for Extension of Time to File (WV 4868) LINE 17 NON-FAMILY ADOPTION TAX CREDIT - Enter the amount of allowable credit from the West Virginia Non-family Adoption Credit Schedule, NFA-1, found on our website This schedule must be submitted with Form IT-140 to claim this credit If the schedule and final court document are not provided, the credit will be denied LINE 18 SENIOR CITIZEN TAX CREDIT - Complete Schedule SCTC-A and enter amount of credit from line 2, part III if you are eligible for the credit Note: You only need to file a return to claim the SCTC-A when you are also claiming the HEPTC-1 If you are not claiming the HEPTC-1, then you do not need to complete a return to claim this credit unless you are required to file a federal return If you are claiming the Disabled Veterans Property Tax Credit, you cannot claim the SCTC-A LINE 19 HOMESTEAD EXCESS PROPERTY TAX CREDIT - Enter the amount of line 9 from Schedule HEPTC-1 (page 9) The Schedule HEPTC-1 and the Class 2 property tax receipt must be submitted with the tax return Failure to submit these will result in denial of the credit If you are claiming the Disabled Veterans Property Tax Credit, you cannot claim the HEPTC. LINE 20 BUILD WV PROPERTY VALUE ADJUSTMENT REFUNDABLE TAX CREDIT - Enter the amount from Schedule PVA-2 The Schedule PVA-2 and a copy of the Certificate from the Office of Economic Development must be submitted with the tax return Failure to submit these will result in denial of the credit LINE 21 WV PROPERTY TAX ADJUSTMENT TAX CREDIT Enter the amount in the appropriate box for the credit being claimed The schedule(s) must be submitted with tax return Failure to submit these will result in denial of credit LINE 22 Amount paid with original return - Enter the amount, if any, paid on your original return (amended returns only) LINE 23 PAYMENTS AND REFUNDABLE CREDITS - Add lines 15 through 22 LINE 24 BALANCE DUE - Line 14 minus line 23 This is the total balance due the State You may make a payment by ACH Debit through MyTaxes at mytaxeswvtaxgov This is the fastest way to pay your balance due If you send a check or money order, write your social security number and "2025 Form IT 140" on it If Line 23 is greater than line 14, complete line 25 LINE 25 TOTAL OVERPAYMENT - Line 23 minus line 14 LINE 26 DONATIONS - If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 26 Your overpayment will be reduced, or your payment increased by this amount A) THE WEST VIRGINIA CHILDREN'S TRUST FUND - Funds community projects that keep children free from abuse and neglect Examples include public awareness activities, school-based programs, programs for new parents, and family resource centers To learn more about the West Virginia Children's Trust Fund or to make a direct contribution, visit the website http://wvctforg or write to West Virginia Children's Trust Fund, PO Box 3192, Charleston, WV 25332 or call 304-617-0099 Donations made to the West Virginia Children's Trust Fund are tax deductible on your federal income tax return as an itemized deduction B) THE WEST VIRGINIA DIVISION OF VETERANS ASSISTANCE - Provides nursing home and health care for aged and disabled veterans in the West Virginia Veterans Home C) DONEL C KINNARD MEMORIAL STATE VETERANS CEMETERY - Donations fund operation and maintenance of the cemetery LINE 27 AMOUNT TO BE CREDITED TO YOUR 2026 ESTIMATED TAX ACCOUNT - Enter the amount of your overpayment you wish to have credited to your 2026 estimated tax Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded LINE 28 REFUND - Line 25 minus line 26 and line 27 This is the amount of your refund To receive a refund of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you

26 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

SCHEDULE M INSTRUCTIONS

FORM IS ON PAGE 3 & 4. Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income

MODIFICATIONS

MODIFICATIONS DECREASING FEDERAL ADJUSTED GROSS INCOME (SUBTRACTIONS FROM INCOME ) If filing a joint return, enter the modification(s) for both you and your spouse in Columns A and B In cases of joint ownership of income producing tangible or intangible property, each spouse should use the total income multiplied by the relative percentage of ownership See example on page 28 LINE 29 INTEREST OR DIVIDENDS ON U S OBLIGATIONS - Enter the total income on obligations of the United States and its possessions and bonds or securities from any United States authority, commission or instrumentality that are included in your federal adjusted gross income but exempt from state income tax under federal law This will include United States Savings Bonds and federal interest dividends paid to shareholders of a regulated investment company under Section 852 of the IRS Code Include on this line interest earned on West Virginia bonds which are subject to federal tax but exempt from state tax under West Virginia law LINE 30 CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT - If you are a retired federal law enforcement officer or fireman, at least one of the following documents must be submitted as supporting documentation of your eligibility for this reduction; your Summary of Federal Service from FERS; federal form RI 20-124; your Division of Justice ID card issued to you upon your retirement LINE 31 ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFFS' OR FIREMEN'S RETIREMENT - Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriffs' or firemen's retirement system, regardless of your age This is the taxable amount of retirement income received from these sources including any survivorship annuities Subtractions for retirement received from West Virginia Public Employee's Retirement System is limited to $2,000 and must be claimed on line 33 1099-R must be included with return LINE 32 MILITARY RETIREMENT - Enter the taxable amount reported on your federal return of military retirement income, including survivorship annuities, from the regular Armed Forces, Reserves, and National Guard 1099-R must be included with return, even if no withholding is to be reported This amount should not be included on line 33b LINE 33 OTHER RETIREMENT MODIFICATIONS - Enter taxable amount of retirement income for the following categories: a) WEST VIRGINIA TEACHERS' RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEES' RETIREMENT Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers' Retirement System and/or The West Virginia Public Employees' Retirement System Do not enter more than $2,000 1099-R must be included with return b) FEDERAL RETIREMENT Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Federal Retirement and not already deducted on line 30 Do not enter more than $2,000 1099-R must be included with return Combined amounts of 33a and 33b must not exceed $2,000. LINE 34 SOCIAL SECURITY BENEFITS - For taxable years beginning on and after January 1, 2022, 100 percent (100%) of the amount of social security benefits received and included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax The deduction may be claimed only when the federal adjusted gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single, head of household, widow(er), or a married individual filing a separate return Additionally, for taxable year 2025, 65% of social security benefits received and included in the federal adjusted gross income shall be allowed as a decreasing modification when determining West Virginia taxable income This deduction may be claimed when the federal adjusted gross income of a married couple filing jointly exceeds $100,000 or $50,000 in the case of a single, head of household, widow(er), or married individual filing a separate return LINE 35 ASSETS HELD BY SUBCHAPTER S CORPORATION A taxpayer who is a shareholder of an S corporation, or member of a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a modification under §11-21-12k LINE 36 ACTIVE DUTY MILITARY PAY Military income received while you were a member of the National Guard or Armed Forces Reserves called to active duty in support of the contingency operation as defined in Executive Order 13223 as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, Operation Inherent Resolve, and any other current or future military operations deemed to be part of the Overseas Contingency Operation (OCO) The President's memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, regardless of whether they are deployed overseas or stateside If you are not domiciled in West Virginia, instead complete Part II of Schedule A on page 8 Instructions for Part II of Schedule A begin on page 32 See TSD 443 for additional details Military orders and W-2 must be included with your return

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 27 LINE 37 ACTIVE MILITARY SEPARATION - If you have separated from military service, enter the amount of active duty pay that you received, provided that you were on active duty for thirty continuous days prior to separation Military orders, DD214, and W-2 must be included with your return LINE 38 REFUNDS OF STATE AND LOCAL INCOME TAXES - Enter the amount reported on your federal return only Only refunds included in your federal adjusted gross income qualify for this modification LINE 39 CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/ WEST VIRGINIA SAVINGS PLAN TRUST - Enter any payments paid to the prepaid tuition trust fund/savings plan trust Annual statement must be submitted to support this deduction If the annual statement is not submitted the modification will be denied LINE 40 RAILROAD RETIREMENT - Enter the amount(s) of income received from the United States Railroad Retirement Board including unemployment compensation, disability and sick pay that is included in your federal adjusted gross income West Virginia does not impose tax on this income 1099-RRB from United States Railroad Retirement Board must be included with return Social Security benefits that are taxable on your federal return are also taxable to West Virginia and should NOT be included on this line LINE 41 LONG-TERM CARE INSURANCE - Enter the amount of long-term care insurance premiums Supporting documentation must be provided If no supporting documentation is submitted the modification will be denied LINE 42 IRC 1341 REPAYMENTS - Enter the amount of money paid back under IRC 1341 Supporting documentation must be provided If no supporting documentation is submitted the modification will be denied If you have received payments in prior years that at the time, appeared to be valid by unrestricted right but at a later date, it was determined that excess payments were made and repayment is now required, then you may be entitled to an adjustment under IRC 1341 The amount of income repaid MUST be more than $3,00000 to qualify Enter the qualifying amount on Schedule M Line 42 For more information, consult IRS Publication 525 LINE 43 ABLE ACT - Achieving a Better Life Experience - An ABLE account is a tax-favored savings account that can accept contributions for an eligible individual with a disability or who is blind, and who is the designated beneficiary and owner of the account The account is used to provide for qualified disability expenses To take this credit on the WV return an annual statement or equivalent document MUST be attached If the annual statement is not submitted, the credit will be denied You may be able to claim a credit for the qualified retirement savings contribution (aka Saver's Credit) to your ABLE account before January 1, 2026 See IRS Publication 907 for more information LINE 44 WEST VIRGINIA JUMPSTART SAVINGS PROGRAM DEPOSITS MADE - The Jumpstart Saving Program allows West Virginians to save and invest money to help cover the costs of pursuing a trade or occupation through apprenticeship programs or technical schools You may not claim more than a $25,000 modification each year You must include a copy of the annual statement to claim this modification If the annual statement is not submitted the modification will be denied LINE 45 PBGC MODIFICATION - Pension Benefit Guaranty Modification - If you retired under an employer-provided defined benefit plan that terminated prior to or after retirement and the pension plan is covered by a guarantor whose maximum benefit guarantee is less than the maximum benefit to which you were entitled, you may be allowed a reducing modification of the difference between (a) the amount you would have received had the plan not terminated and (b) the amount actually received from the guarantor Failure to provide the information in (a) and (b) will delay the processing of your return LINE 46 GAMBLING LOSSES - Taxpayers MUST provide the first two pages and Schedule A of the federal return along with W-2G's, 1099's, and/or account summary reflecting the amount wagered and the amount won or lost from online gambling account If not provided the modification will be disallowed (Cannot be greater than your gambling winnings) LINE 47 SENIOR CITIZEN OR DISABILITY DEDUCTION - Taxpayers MUST be at least age 65 OR certified as permanently and totally disabled to receive this deduction Taxpayers age 65 or older have to enter their year of birth in the space provided and complete boxes (a) through (d) of the table in order to claim the deduction as a Senior Citizen Joint income must be divided between spouses with regard to their respective percentage of ownership ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION See example on the next page The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment If 2025 is the first year of a medically certified disability, you MUST enclose a 2025 West Virginia Schedule H or a copy of Federal Schedule R and enter 2025 as the year the disability began in the space provided If the disability deduction has been claimed in prior years AND documentation has been submitted with prior claims, then only the year that the disability began, entered in the space provided, is needed to claim the deduction The Surviving Spouse of a deceased taxpayer may also qualify for a similar modification, see instructions for more information Box (c) Enter all income (for each spouse, if joint return) not reported on lines 35 through 48 Box (d) Add lines 29 through 34 for each spouse and enter on this line Subtract BOX (d) from BOX (c) for each If BOX (d) is larger than BOX(c), enter zero

28 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION

John Doe, age 69, and Mary Doe, age 65, file a joint tax return In 2025, they received the following income John Mary

West Virginia Police Retirement 7,000 0

IRA Distributions 4,000 1,000 Wages and Salaries 0 10,000 Interest (jointly held) 1,500 1,500 US Savings Bond Interest 500 500 TOTAL INCOME 13,000 13,000 Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000 Property which John and Mary hold jointly is split between them according to their percentage of ownership In this case, each taxpayer owned 50% of the joint income 1 Mr Doe's total income is $13,000 He claimed no deductions on lines 35 through 46 He enters the maximum amount of $8,000 in column (c) 2 Mrs Doe's total income is $13,000 She claims no deductions on lines 35 through 46 and enters the maximum amount of $8,000 in column (c) 3 Mr Doe reported his police pension on line 31 and his share of their joint savings bond interest on line 29 He enters $7,500 in column (d) 4 Mrs Doe reported her share of the joint savings bond interest on line 29 of Schedule M Therefore, she enters $500 in column(d) 5 Mr and Mrs Doe each subtract column (d) from column (c) to determine their senior citizen deduction 6 Therefore, Mr Doe enters $500 in column A and Mrs Doe enters $7,500 in column B

(a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 35 to 46 (NOT TO EXCEED $8000) (d) Add lines 29 through 34 Subtract line 47 column (d) from (c) (If less than zero, enter zero) You 1956 8000 .00 7500 .00 500 .00 Spouse 1960 8000 .00 500 .00 7500 .00 LINE 48 SURVIVING SPOUSE DEDUCTION - The surviving spouse may claim a one-time subtraction from his/her income of up to $8,000 for the taxable year following the year of the spouse's death if all of the following conditions are met: • The decedent was 65 years of age or older OR was certified as permanently and totally disabled prior to his death • The surviving spouse did not remarry before the end of the taxable year • The total deductions from income shown on lines 29 through 34 and line 49 of Schedule M are less than $8,000 • If under $8,000, enter only the difference on the Surviving Spouse Line • The combined total of Line 49 and 50 can not exceed $8,000 LINE 49 Add lines 29 through 50 for each column and enter the results here LINE 50 TOTAL SUBTRACTIONS - Add Columns A and B from line 51 Enter here and on line 3 of Form IT-140

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 29 INCREASING FEDERAL ADJUSTED GROSS INCOME (ADDITIONS TO INCOME ) LINE 51 INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS - Enter amount of any interest or dividend income (received by or credited to you during the taxable year) on bonds or securities of any United States authority, commission which the laws of the United States exempt from federal income tax but not from state income tax LINE 52 INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS (OTHER THAN WEST VIRGINIA) - Enter the amount of any interest or dividend income on state and local bonds (other than West Virginia and its political subdivisions) received by or credited to you See Technical Assistance Advisory 1993-002 for more information LINE 53 INTEREST ON MONEY BORROWED TO PURCHASE BONDS EARNING EXEMPT WEST VIRGINIA INCOME - Enter the amount of any interest deducted, as a business expense or otherwise, from your federal adjusted gross income in connection with money borrowed to purchase or carry bonds or securities Income from which is exempt from West Virginia income tax LINE 54 LUMP SUM PENSION DISTRIBUTIONS - Enter the amount of any qualifying 402(e) lump sum distributions not included in your federal adjusted gross income that was separately reported and taxed on federal Form 4972 LINE 55 OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME BUT SUBJECT TO STATE TAX West Virginia income tax is based on federal adjusted gross income However, certain income must be added back For example; income deducted under Section 199 of the Internal Revenue Code Enclose Schedule K-1(s) LINE 56 WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES Enter the amount of the West Virginia Prepaid Tuition/Smart 529 withdrawal that was NOT used for qualifying educational expense if you previously deducted these contributions LINE 57 ABLE ACT ADDITIONS Enter any amount withdrawn from an ABLE account that was not used for qualified disability expenses pursuant to 11-21-12j(b) LINE 58 WEST VIRGINIA JUMPSTART ADDITIONS West Virginia Jumpstart Savings Program withdrawals not used for qualifying expenses LINE 59 TOTAL ADDITIONS Add lines 53 through 60 Enter the result here and on line 2 of Form IT-140

WEST VIRGINIA LOW -INCOME EARNED INCOME EXCLUSION WORKSHEET

You may be eligible to claim the low-income exclusion if you received earned income (see definition) during the taxable year and: 1 Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or 2 Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less This exclusion may be taken even if you are claimed as a dependent on someone else's return EARNED INCOME includes wages, salaries, tips, and other employee compensation Earned income also includes any net taxable earnings from self-employment reported on the federal Schedule C EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not employee compensation Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution A Enter your Federal Adjusted Gross income from line 1 of Form IT-140 A .00 STOP

If Line A is greater than $10,000 ($5,000 if married filing separate returns), you are not eligible for the exclusion. STOP HERE B List the source and amount of your earned income Enter the total amount on Line B ____________________________________________________________________________ ____________________________________________________________________________ B .00 C. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise enter $10,000 C .00 D Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140 D .00

30 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

SCHEDULE A INSTRUCTIONS FORM IS ON PAGES 7 & 8

RESIDENTS OF KENTUCKY , MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA

If your only source of income is from wages and salaries, you will only need to complete Part II of Schedule A Note: Residents of Pennsylvania and Virginia - If you were a 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

MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES

If your domicile is outside West Virginia but you were present in West Virginia in compliance with military orders, and if your only source of income is either from your own or your spouse's wages and salaries, you will only need to complete Part II of Schedule A and include a copy of DD Form 2058 showing your State of Legal Residence LINE 1 WAGES SALARIES, AND TIPS Column A Enter total wages, salaries, tips and other employee compensation reported on your federal income tax return Column B Enter the amount received during your period of West Virginia residency Column C Enter the amount received from West Virginia source(s) while you were a nonresident of West Virginia LINE 2 - 3 INTEREST AND DIVIDEND INCOME Column A Enter total interest and dividend income reported on your federal income tax return Column B Enter the amount received during your period of West Virginia residency Column C Enter the amount received from a business, trade, profession or occupation carried on in West Virginia while you were a nonresident of West Virginia LINE 4 IRA'S, PENSIONS, AND ANNUITIES Column A Enter the total taxable amount of pensions and annuities reported on your federal return Column B Enter the taxable amount of any pensions and annuities received during your period of West Virginia residency Column C Enter income from pensions and annuities derived from or connected with West Virginia sources NOTE: Pension and annuity income received by a nonresident is NOT subject to West Virginia tax unless the annuity is used as an asset in a business, trade, profession, or occupation in West Virginia LINE 5 SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS Column A Enter the total amount of taxable social security and railroad retirement benefits reported on your federal return Column B Enter the amount of taxable social security benefits received during your period of West Virginia residency Column C Do NOT enter any amount received while you were a nonresident of West Virginia LINE 6 REFUNDS OF STATE AND LOCAL INCOME TAXES Column A Enter total taxable state and local income tax refunds reported on your federal income tax return Column B Enter the amount received during your period of West Virginia residency Column C Do not enter any refunds received during the period you were a nonresident of West Virginia LINE 7 ALIMONY RECEIVED Column A Enter total alimony received as reported on your federal income tax return Column B Enter the amount received during your period of West Virginia residency Column C Do not enter any alimony received while you were a nonresident of West Virginia LINE 8 BUSINESS INCOME (INCLUDE BUSINESS PROFIT OR LOSS AND INCOME FROM RENTS, ROYALTIES, PARTNERSHIPS, ESTATES, TRUSTS, AND S CORPORATIONS) Column A Enter the total amount of ALL business income reported on your federal income tax return Column B Enter the amount received during your period of West Virginia residency Column C Enter any amount derived from West Virginia source(s) while you were a nonresident of West Virginia

BUSINESS CONDUCTED IN WEST VIRGINIA

A business, trade, profession, or occupation (not including personal services as an employee) is considered to be conducted in West Virginia if you maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly conducted in West Virginia if it is transacted here with a fair measure of permanency and continuity

BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA

If, while a nonresident, a business, trade or profession is conducted inside and outside West Virginia and your accounts clearly reflect income from West Virginia operations, enter the net profit or loss from business conducted within West Virginia on line 8, Column C

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 31

RENT & ROYALTY INCOME

As a nonresident, enter in Column C any rents and royalties from: • Real property located in West Virginia, whether or not the property is used in connection with a business; • Tangible personal property not used in business if such property is located in West Virginia; and • Tangible and intangible personal property used in or connected with a business, trade, profession, or occupation conducted in West Virginia If a business is conducted both within West Virginia and from sources outside West Virginia, attach your method of allocation on a separate sheet Do not allocate income from real property Real property must be included in its entirety unless it is located outside of West Virginia, then it must be excluded Report in Column C your share of rent and royalty income from a partnership of which you are a member shown on Form WV PTE-100 or from an estate or trust of which you are a beneficiary shown on Form IT-141

PARTNERSHIPS

As a nonresident, enter in Column C your distributive share of partnership income from Schedule K-1 or Form WV PTE-100 S CORPORATION SHAREHOLDERS As a nonresident, enter in Column C your pro rata share of income or loss from an electing West Virginia S corporation from Schedule K-1, or Form WV PTE-100

ESTATES & TRUSTS

Enter in Columns B and C your share of estate or trust income as a part-year resident or a nonresident from West Virginia source(s) obtained from information provided by the fiduciary shown on Schedule K-1, or Form IT-141

PASSIVE ACTIVITY LOSS LIMITATIONS

A nonresident must recompute any deduction taken on the federal return for passive activity losses to determine the amounts that would be allowed if federal adjusted gross income took into account only those items of income, gain, loss, or deduction derived from or connected with West Virginia source(s) LINE 9 CAPITAL GAINS OR LOSSES Capital transactions from West Virginia sources include capital gains or losses derived from real or tangible property located within West Virginia whether or not the property is connected with a business or trade and capital gains or losses from stocks, bonds, and other intangible personal property used in or connected with a business, trade, profession, or occupation carried on in West Virginia Also include your share of any capital gain or loss derived from West Virginia sources from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder Any capital gains or losses from business property (other than real property) of a business conducted both in and out of West Virginia must be allocated for West Virginia purposes Gains or losses from the sale or disposition of real property are not subject to allocation In all cases, use the federal basis of property for computing capital gains or losses LINE 10 SUPPLEMENTAL GAINS OR LOSSES Column A Enter the total of any other gains or losses from the sale or exchange of non-capital assets used in a trade or business reported on your federal return Column B Enter any substantial gain or loss which occurred during your period of West Virginia residency Column C Compute the amount to be reported in this column by applying the federal provisions for determining gains or losses from sale or exchange of other than capital assets to your West Virginia transactions Non-capital transactions from West Virginia sources are those transactions from your federal return pertaining to property used in connection with a business, trade, profession, or occupation carried on in West Virginia Also included is your share of any non-capital gains or losses from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder Use the federal adjusted basis of your property in all computations LINE 11 FARM INCOME OR LOSS Column A Enter the total amount reported on your federal return Column B Enter the amount that represents farm income or loss during your period of West Virginia residency Column C Enter the amount that represents income or loss from farming activity in West Virginia while you were a nonresident of West Virginia LINE 12 UNEMPLOYMENT COMPENSATION Column A Enter the total amount reported on your federal return Column B Enter the amount received during your period of West Virginia residency Column C Enter the amount received while a nonresident but derived or resulting from employment in West Virginia

32 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov LINE 13 OTHER INCOME Column A Enter the total of other income reported on your federal return Identify each source in the space provided Enclose additional statements if necessary Column B Enter the amount received during your period of West Virginia residency Column C Enter the amount derived from or connected with West Virginia sources and received while you were a nonresident of West Virginia NOTE: If you have special accrual income, it should be included in Columns A and B of this line. See page 18 for more information regarding special accruals. LINE 14 TOTAL INCOME Add lines 1 through 13 of each column and enter the result on this line LINE 15 THROUGH 20 ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040 Column B Enter any adjustments incurred during your period of West Virginia residency Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia The amount shown in Column A for any adjustments must be the same as reported on the federal return The adjustments should be allocated for Column B and Column C as described above LINE 21 OTHER ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040 These adjustments include: moving expenses for members of the Armed Services, alimony paid, certain business expenses of reservists, performing artists, and fee-basis government officials, health savings account deduction Student loan interest deduction and other deductions Column B Enter any adjustments incurred during your period of West Virginia residency Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia The amount shown in Column A must be the same as reported on the federal return Include in Column B only the portion of alimony adjusted attributable to the period of West Virginia residency The adjustments should be allocated for Column B and Column C as described above LINE 22 TOTAL ADJUSTMENTS Enter the total of all adjustments from lines 15 through 21 for each column LINE 23 ADJUSTED GROSS INCOME Subtract line 22 from line 14 in each column Enter the result on this line LINE 24 WEST VIRGINIA INCOME Add Column B and Column C of line 23 and enter the total here LINE 25 INCOME SUBJECT TO WEST VIRGINIA TAX BUT EXEMPT FROM FEDERAL TAX Enter any income subject to West Virginia tax but not included in federal adjusted gross income This income will be shown as an addition to federal adjusted gross income on Schedule M LINE 26 TOTAL WEST VIRGINIA INCOME Add the amounts shown on lines 24 and 25 and enter the total here and on line 2 of Schedule A, Part I, Nonresident/Part-Year Resident Tax Calculation on page 8

SCHEDULE A, PARTS I AND II

PART I: NONRESIDENT/PART -YEAR RESIDENT TAX CALCULATION Complete lines 1-4 and enter result on IT-140, line 8 PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN

ACTIVE MILITARY MEMBERS

Complete Part II only if ALL THREE of the following were true in 2025 • You were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia or you were Active Military personnel stationed in West Virginia and your domicile is outside West Virginia • Your only West Virginia source income was from wages and salaries • West Virginia income tax was withheld from wages and salaries by your employer(s) 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 Select state of Residence Complete Lines 5 -7 and enter the total from Line 7 on 15 of Form IT-140

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 33

SCHEDULE E INSTRUCTIONS

FORM IS ON PAGE 14. RESIDENTS: Subject to certain limitations, a West Virginia resident may be eligible to claim a credit for income taxes paid to another state The purpose of this credit is to prevent dual taxation of such income PART-YEAR RESIDENTS: Part-year residents may only claim credit for taxes paid to another state on income earned while a WV resident and reported as taxable income to WV on Schedule A NONRESIDENTS: Nonresidents are not entitled to a Schedule E credit under any circumstances LIMITATIONS: The amount of a Schedule E credit is subject to the following limitations: • The credit cannot exceed the amount of tax payable to the other state on income also subject to West Virginia tax This is the amount of income tax computed on the nonresident return filed with the other state • The credit cannot exceed the percentage of the West Virginia tax determined by dividing the portion of the taxpayer's West Virginia income subject to taxation in another state by the total amount of the taxpayer's West Virginia income • The credit cannot reduce the West Virginia tax due to an amount less than what would have been due if the income subject to taxation by the other state was excluded from the taxpayer's West Virginia income A separate Schedule E must be completed and attached for each state for which you are claiming a credit. You must maintain a copy of the other state tax return in your files This credit is not allowed for income tax imposed by a city, township, borough, or any political subdivision of a state or any other country Local or municipal fees cannot be claimed Due to existing reciprocal agreements, West Virginia residents cannot claim the Schedule E credit if the credit claimed is for state income taxes paid on wage and salary or unemployment compensation income earned in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia However, taxes paid on income derived from sources other than wage and salary or unemployment compensation income is permitted as a Schedule E creditYou may claim credit on your West Virginia Resident Income Tax Return for state income tax paid, as a nonresident for certain states For a list of states, please see our website LINE 1 Enter the tax imposed by the state of nonresidence on income also taxed by this state Do not use the amount of any tax which may have been withheld from your wages; this does not represent the actual tax paid to the other state Do not include the amount of any interest, additions to tax, or other penalty which may have been paid with respect to such tax LINE 2 Enter the West Virginia total income tax shown on line 8 of Form IT-140 LINE 3 Enter the net income from the state that is included in your West Virginia total income LINE 4 Enter total West Virginia income Residents - enter the amount shown on line 4, Form IT-140. Part-year residents - enter the amount shown on IT-140 Schedule A, line 26. LINE 5 LIMITATION OF CREDIT Multiply line 2 by line 3 and divide the result by line 4 LINE 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME Residents - Subtract line 3 from line 7, Form IT-140 Part-year residents - Subtract line 3 from line 4 LINE 7 ALTERNATIVE WEST VIRGINIA INCOME TAX Apply the Tax Rate Schedule to the amount shown on line 6 LINE 8 LIMITATION OF CREDIT Subtract line 7 from line 2 LINE 9 MAXIMUM CREDIT Line 2 minus the sum of lines 2 through 26 of the Tax Credit Recap Schedule LINE 10 TOTAL CREDIT (THE SMALLEST OF LINES 1, 2, 5, 8, OR 9) Enter amount here and on line 1 of the Tax Credit Recap Schedule

SPECIAL INSTRUCTIONS FOR WEST VIRGINIA RESIDENTS REGARDING THE FOLLOWING

STATES: KENTUCKY , MARYLAND, OHIO, PENNSYLVANIA, VIRGINIA KENTUCKY, MARYLAND, OR OHIO. If your income during 2025 was from wages and/or salaries only, you may not claim a Schedule E credit In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld If you had income from a source other than wages and/or salaries, you are allowed a credit for income taxes paid by completing Schedule E You must maintain a copy of the other state tax return in your files PENNSYLVANIA OR VIRGINIA If your income during 2025 was from wages and/or salaries only, you may not claim a Schedule E credit In order to receive a refund of the erroneously withheld tax, you must file a return with these states If you spent more than 183 days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other than wages and/or salaries, you are allowed credit for income taxes paid to Pennsylvania or Virginia by completing Schedule E You must maintain a copy of the other state tax return in your files

34 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov

SENIOR CITIZENS TAX CREDIT INFORMATION

If you received a WV SCTC-A in the mail from the West Virginia Tax Division for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit The credit is based on the amount of ad valorem property taxes paid (Class II) on the first $20,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption The refundable income tax credit eligibility is restricted to those who participate in the Homestead Exemption Program through the County Assessor's office, do not claim the Disabled Veteran's Property Tax Credit, and meet the following criteria: You must owe and pay a property tax liability on the homestead exemption eligible home (ie the assessed value of the eligible home must be greater than $20,000 prior to the application of the homestead exemption) and; Your household income must meet the low-income test Complete Part II of Form SCTC-A to determine your household income for the year If you were NOT required to file a federal tax return, do not include social security benefits when calculating your household income.

INCOME WORKSHEET

A Wages, salaries, tips received A __________________________ B Interest and dividend income B __________________________ C Alimony received C __________________________ D Taxable pensions and annuities D __________________________ E Unemployment compensation E __________________________ F Other income (include capital gains, gambling winnings, farm income, etc) F __________________________ G Add lines A through F G __________________________ H Adjustments to income (i e alimony paid, IRA, etc) H __________________________ I Line G minus line H (calculated Federal Adjusted Gross Income) I __________________________ Compare the amount of your household income to the maximum income which corresponds to the number of people in your household as listed in the table on Form WV SCTC-A If your income is equal to or less than the maximum income, you are eligible to claim the credit # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES 1 $23,475 3 $39,975 2 $31,725 4 $48,225 **FOR EACH ADDITIONAL PERSON, ADD $8,250

INSTRUCTIONS

1 Complete Part I of Form SCTC-A by entering your social security number, your spouse's social security number (if filing jointly) and the number of people living in your household If the Prime or Spouse are deceased, please enter the date of death Only include the date of death if it is within the current tax year 2 If you are due a refund and would like it direct deposited, enter the banking information 3 Complete Part II of the SCTC-A Check YES if you are required to file a federal return or NO if you are not required to file a federal return Complete the lines under the box you checked to determine your household income IF YOU ARE REQUIRED TO FILE A FEDERAL RETURN: 4 List Allowable Credit amount from Line 2, Part III of Form SCTC-A on Form IT-140, line 18 5 Complete your West Virginia return according to the instructions given in the SCTC-A 6 Be sure to submit the original Form SCTC-A from the Tax Division with your completed West Virginia return (Form IT-140) SCTC-A forms created by a tax preparer will result in denial of the credit No substitute SCTC-A's will be accepted. IF YOU ARE NOT REQUIRED TO FILE A FEDERAL RETURN: 7 Sign and date the original Form SCTC-A you received from the Tax Division and mail it to the address at the bottom of the SCTC instructions If you later determine that you are required to file an Individual Income Tax return, form IT-140 MUST be marked and completed as an amended return Be sure to enter the amount of Senior Citizen Tax Credit refund originally received on Line 11 of the IT- 140 to prevent processing delays

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 35 2025 TAX RATE SCHEDULES

RATE SCHEDULE I

Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with dependent child) under "FILING STATUS" Less than $10,000222% of the taxable income At least - But less than - $10,000 $25,000 $22200 plus 296% of excess over $10,000 $25,000 $40,000 $66600 plus 333% of excess over $25,000 $40,000 $60,000 $1,16550 plus 444% of excess over $40,000 $60,000 $2,05350 plus 482% of excess over $60,000

EXAMPLE

With a taxable income of $117,635 $ 57,63500 Income in excess of $60,000 x 0482 Tax Rate $60,000 and above $ 2,77801 Tax on excess of $57,635 + 2,05350 Tax on $60,000 $ 4,83151 Total Tax on $117,635 (Round to nearest whole dollar)

RATE SCHEDULE II

Use this schedule if you checked box 4 (Married filing separately) under "FILING STATUS" Less than $5,000 222% of the taxable income At least - But less than - $ 5,000 $12,500 $11100 plus 296% of excess over $5,000 $12,500 $20,000 $333 plus 333% of excess over $12,500 $20,000 $30,000 $58275 plus 444% of excess over $20,000 $30,000 $1,02675 plus 482% of excess over $30,000

EXAMPLE

With a taxable income of $118,460 $ 88,46000 Income in excess of $30,000 x 0482 Tax Rate $30,000 and above $ 4,26377 Tax on excess of $88,460 + 1,02675 Tax on $30,000 $ 5,29052 Total Tax on $118,460 (Round to nearest whole dollar)

36 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov 2025 WEST VIRGINIA TAX TABLE 1 Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140 2 Find the West Virginia tax corresponding to your income range 3 Enter the tax amount on line 8 of Form IT-140 4 If your filing status is Married Filing Separately, you cannot use this table Use Rate Schedule II on page 35 5 Make sure your taxable income is LESS than and NOT equal to the income shown in the "LESS THAN" column 6 If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 35 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 25 50 $1 5,900 6,000 $132 12,000 12,100 $283 18,100 18,200 $463 24,200 24,300 $644 50 75 $1 6,000 6,100 $134 12,100 12,200 $286 18,200 18,300 $466 24,300 24,400 $647 75 100 $2 6,100 6,200 $137 12,200 12,300 $289 18,300 18,400 $469 24,400 24,500 $650 100 200 $3 6,200 6,300 $139 12,300 12,400 $292 18,400 18,500 $472 24,500 24,600 $653 200 300 $6 6,300 6,400 $141 12,400 12,500 $295 18,500 18,600 $475 24,600 24,700 $656 300 400 $8 6,400 6,500 $143 12,500 12,600 $297 18,600 18,700 $478 24,700 24,800 $659 400 500 $10 6,500 6,600 $145 12,600 12,700 $300 18,700 18,800 $481 24,800 24,900 $662 500 600 $12 6,600 6,700 $148 12,700 12,800 $303 18,800 18,900 $484 24,900 25,000 $665 600 700 $14 6,700 6,800 $150 12,800 12,900 $306 18,900 19,000 $487 25,000 25,060 $667 700 800 $17 6,800 6,900 $152 12,900 13,000 $309 19,000 19,100 $490 25,060 25,120 $669 800 900 $19 6,900 7,000 $154 13,000 13,100 $312 19,100 19,200 $493 25,120 25,180 $671 900 1,000 $21 7,000 7,100 $157 13,100 13,200 $315 19,200 19,300 $496 25,180 25,240 $673 1,000 1,100 $23 7,100 7,200 $159 13,200 13,300 $318 19,300 19,400 $499 25,240 25,300 $675 1,100 1,200 $26 7,200 7,300 $161 13,300 13,400 $321 19,400 19,500 $502 25,300 25,360 $677 1,200 1,300 $28 7,300 7,400 $163 13,400 13,500 $324 19,500 19,600 $505 25,360 25,420 $679 1,300 1,400 $30 7,400 7,500 $165 13,500 13,600 $327 19,600 19,700 $508 25,420 25,480 $681 1,400 1,500 $32 7,500 7,600 $168 13,600 13,700 $330 19,700 19,800 $511 25,480 25,540 $683 1,500 1,600 $34 7,600 7,700 $170 13,700 13,800 $333 19,800 19,900 $514 25,540 25,600 $685 1,600 1,700 $37 7,700 7,800 $172 13,800 13,900 $336 19,900 20,000 $517 25,600 25,660 $687 1,700 1,800 $39 7,800 7,900 $174 13,900 14,000 $339 20,000 20,100 $519 25,660 25,720 $689 1,800 1,900 $41 7,900 8,000 $176 14,000 14,100 $342 20,100 20,200 $522 25,720 25,780 $691 1,900 2,000 $43 8,000 8,100 $179 14,100 14,200 $345 20,200 20,300 $525 25,780 25,840 $693 2,000 2,100 $46 8,100 8,200 $181 14,200 14,300 $348 20,300 20,400 $528 25,840 25,900 $695 2,100 2,200 $48 8,200 8,300 $183 14,300 14,400 $351 20,400 20,500 $531 25,900 25,960 $697 2,200 2,300 $50 8,300 8,400 $185 14,400 14,500 $354 20,500 20,600 $534 25,960 26,020 $699 2,300 2,400 $52 8,400 8,500 $188 14,500 14,600 $357 20,600 20,700 $537 26,020 26,080 $701 2,400 2,500 $54 8,500 8,600 $190 14,600 14,700 $360 20,700 20,800 $540 26,080 26,140 $703 2,500 2,600 $57 8,600 8,700 $192 14,700 14,800 $363 20,800 20,900 $543 26,140 26,200 $705 2,600 2,700 $59 8,700 8,800 $194 14,800 14,900 $366 20,900 21,000 $546 26,200 26,260 $707 2,700 2,800 $61 8,800 8,900 $196 14,900 15,000 $369 21,000 21,100 $549 26,260 26,320 $709 2,800 2,900 $63 8,900 9,000 $199 15,000 15,100 $371 21,100 21,200 $552 26,320 26,380 $711 2,900 3,000 $65 9,000 9,100 $201 15,100 15,200 $374 21,200 21,300 $555 26,380 26,440 $713 3,000 3,100 $68 9,100 9,200 $203 15,200 15,300 $377 21,300 21,400 $558 26,440 26,500 $715 3,100 3,200 $70 9,200 9,300 $205 15,300 15,400 $380 21,400 21,500 $561 26,500 26,560 $717 3,200 3,300 $72 9,300 9,400 $208 15,400 15,500 $383 21,500 21,600 $564 26,560 26,620 $719 3,300 3,400 $74 9,400 9,500 $210 15,500 15,600 $386 21,600 21,700 $567 26,620 26,680 $721 3,400 3,500 $77 9,500 9,600 $212 15,600 15,700 $389 21,700 21,800 $570 26,680 26,740 $723 3,500 3,600 $79 9,600 9,700 $214 15,700 15,800 $392 21,800 21,900 $573 26,740 26,800 $725 3,600 3,700 $81 9,700 9,800 $216 15,800 15,900 $395 21,900 22,000 $576 26,800 26,860 $727 3,700 3,800 $83 9,800 9,900 $219 15,900 16,000 $398 22,000 22,100 $579 26,860 26,920 $729 3,800 3,900 $85 9,900 10,000 $221 16,000 16,100 $401 22,100 22,200 $582 26,920 26,980 $731 3,900 4,000 $88 10,000 10,100 $223 16,100 16,200 $404 22,200 22,300 $585 26,980 27,040 $733 4,000 4,100 $90 10,100 10,200 $226 16,200 16,300 $407 22,300 22,400 $588 27,040 27,100 $735 4,100 4,200 $92 10,200 10,300 $229 16,300 16,400 $410 22,400 22,500 $591 27,100 27,160 $737 4,200 4,300 $94 10,300 10,400 $232 16,400 16,500 $413 22,500 22,600 $593 27,160 27,220 $739 4,300 4,400 $97 10,400 10,500 $235 16,500 16,600 $416 22,600 22,700 $596 27,220 27,280 $741 4,400 4,500 $99 10,500 10,600 $238 16,600 16,700 $419 22,700 22,800 $599 27,280 27,340 $743 4,500 4,600 $101 10,600 10,700 $241 16,700 16,800 $422 22,800 22,900 $602 27,340 27,400 $745 4,600 4,700 $103 10,700 10,800 $244 16,800 16,900 $425 22,900 23,000 $605 27,400 27,460 $747 4,700 4,800 $105 10,800 10,900 $247 16,900 17,000 $428 23,000 23,100 $608 27,460 27,520 $749 4,800 4,900 $108 10,900 11,000 $250 17,000 17,100 $431 23,100 23,200 $611 27,520 27,580 $751 4,900 5,000 $110 11,000 11,100 $253 17,100 17,200 $434 23,200 23,300 $614 27,580 27,640 $753 5,000 5,100 $112 11,100 11,200 $256 17,200 17,300 $437 23,300 23,400 $617 27,640 27,700 $755 5,100 5,200 $114 11,200 11,300 $259 17,300 17,400 $440 23,400 23,500 $620 27,700 27,760 $757 5,200 5,300 $117 11,300 11,400 $262 17,400 17,500 $443 23,500 23,600 $623 27,760 27,820 $759 5,300 5,400 $119 11,400 11,500 $265 17,500 17,600 $445 23,600 23,700 $626 27,820 27,880 $761 5,400 5,500 $121 11,500 11,600 $268 17,600 17,700 $448 23,700 23,800 $629 27,880 27,940 $763 5,500 5,600 $123 11,600 11,700 $271 17,700 17,800 $451 23,800 23,900 $632 27,940 28,000 $765 5,600 5,700 $125 11,700 11,800 $274 17,800 17,900 $454 23,900 24,000 $635 28,000 28,060 $767 5,700 5,800 $128 11,800 11,900 $277 17,900 18,000 $457 24,000 24,100 $638 28,060 28,120 $769 5,800 5,900 $130 11,900 12,000 $280 18,000 18,100 $460 24,100 24,200 $641 28,120 28,180 $771

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 37 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 28,180 28,240 $773 32,380 32,440 $913 36,580 36,640 $1,053 40,650 40,700 $1,195 44,150 44,200 $1,351 28,240 28,300 $775 32,440 32,500 $915 36,640 36,700 $1,055 40,700 40,750 $1,198 44,200 44,250 $1,353 28,300 28,360 $777 32,500 32,560 $917 36,700 36,760 $1,057 40,750 40,800 $1,200 44,250 44,300 $1,355 28,360 28,420 $779 32,560 32,620 $919 36,760 36,820 $1,059 40,800 40,850 $1,202 44,300 44,350 $1,358 28,420 28,480 $781 32,620 32,680 $921 36,820 36,880 $1,061 40,850 40,900 $1,204 44,350 44,400 $1,360 28,480 28,540 $783 32,680 32,740 $923 36,880 36,940 $1,063 40,900 40,950 $1,207 44,400 44,450 $1,362 28,540 28,600 $785 32,740 32,800 $925 36,940 37,000 $1,065 40,950 41,000 $1,209 44,450 44,500 $1,364 28,600 28,660 $787 32,800 32,860 $927 37,000 37,060 $1,067 41,000 41,050 $1,211 44,500 44,550 $1,366 28,660 28,720 $789 32,860 32,920 $929 37,060 37,120 $1,069 41,050 41,100 $1,213 44,550 44,600 $1,369 28,720 28,780 $791 32,920 32,980 $931 37,120 37,180 $1,071 41,100 41,150 $1,215 44,600 44,650 $1,371 28,780 28,840 $793 32,980 33,040 $933 37,180 37,240 $1,073 41,150 41,200 $1,218 44,650 44,700 $1,373 28,840 28,900 $795 33,040 33,100 $935 37,240 37,300 $1,075 41,200 41,250 $1,220 44,700 44,750 $1,375 28,900 28,960 $797 33,100 33,160 $937 37,300 37,360 $1,077 41,250 41,300 $1,222 44,750 44,800 $1,378 28,960 29,020 $799 33,160 33,220 $939 37,360 37,420 $1,079 41,300 41,350 $1,224 44,800 44,850 $1,380 29,020 29,080 $801 33,220 33,280 $941 37,420 37,480 $1,081 41,350 41,400 $1,227 44,850 44,900 $1,382 29,080 29,140 $803 33,280 33,340 $943 37,480 37,540 $1,083 41,400 41,450 $1,229 44,900 44,950 $1,384 29,140 29,200 $805 33,340 33,400 $945 37,540 37,600 $1,085 41,450 41,500 $1,231 44,950 45,000 $1,386 29,200 29,260 $807 33,400 33,460 $947 37,600 37,660 $1,087 41,500 41,550 $1,233 45,000 45,050 $1,389 29,260 29,320 $809 33,460 33,520 $949 37,660 37,720 $1,089 41,550 41,600 $1,235 45,050 45,100 $1,391 29,320 29,380 $811 33,520 33,580 $951 37,720 37,780 $1,091 41,600 41,650 $1,238 45,100 45,150 $1,393 29,380 29,440 $813 33,580 33,640 $953 37,780 37,840 $1,093 41,650 41,700 $1,240 45,150 45,200 $1,395 29,440 29,500 $815 33,640 33,700 $955 37,840 37,900 $1,095 41,700 41,750 $1,242 45,200 45,250 $1,397 29,500 29,560 $817 33,700 33,760 $957 37,900 37,960 $1,097 41,750 41,800 $1,244 45,250 45,300 $1,400 29,560 29,620 $819 33,760 33,820 $959 37,960 38,020 $1,099 41,800 41,850 $1,247 45,300 45,350 $1,402 29,620 29,680 $821 33,820 33,880 $961 38,020 38,080 $1,101 41,850 41,900 $1,249 45,350 45,400 $1,404 29,680 29,740 $823 33,880 33,940 $963 38,080 38,140 $1,103 41,900 41,950 $1,251 45,400 45,450 $1,406 29,740 29,800 $825 33,940 34,000 $965 38,140 38,200 $1,105 41,950 42,000 $1,253 45,450 45,500 $1,409 29,800 29,860 $827 34,000 34,060 $967 38,200 38,260 $1,107 42,000 42,050 $1,255 45,500 45,550 $1,411 29,860 29,920 $829 34,060 34,120 $969 38,260 38,320 $1,109 42,050 42,100 $1,258 45,550 45,600 $1,413 29,920 29,980 $831 34,120 34,180 $971 38,320 38,380 $1,111 42,100 42,150 $1,260 45,600 45,650 $1,415 29,980 30,040 $833 34,180 34,240 $973 38,380 38,440 $1,113 42,150 42,200 $1,262 45,650 45,700 $1,417 30,040 30,100 $835 34,240 34,300 $975 38,440 38,500 $1,115 42,200 42,250 $1,264 45,700 45,750 $1,420 30,100 30,160 $837 34,300 34,360 $977 38,500 38,560 $1,117 42,250 42,300 $1,267 45,750 45,800 $1,422 30,160 30,220 $839 34,360 34,420 $979 38,560 38,620 $1,119 42,300 42,350 $1,269 45,800 45,850 $1,424 30,220 30,280 $841 34,420 34,480 $981 38,620 38,680 $1,121 42,350 42,400 $1,271 45,850 45,900 $1,426 30,280 30,340 $843 34,480 34,540 $983 38,680 38,740 $1,123 42,400 42,450 $1,273 45,900 45,950 $1,429 30,340 30,400 $845 34,540 34,600 $985 38,740 38,800 $1,125 42,450 42,500 $1,275 45,950 46,000 $1,431 30,400 30,460 $847 34,600 34,660 $987 38,800 38,860 $1,127 42,500 42,550 $1,278 46,000 46,050 $1,433 30,460 30,520 $849 34,660 34,720 $989 38,860 38,920 $1,129 42,550 42,600 $1,280 46,050 46,100 $1,435 30,520 30,580 $851 34,720 34,780 $991 38,920 38,980 $1,131 42,600 42,650 $1,282 46,100 46,150 $1,437 30,580 30,640 $853 34,780 34,840 $993 38,980 39,040 $1,133 42,650 42,700 $1,284 46,150 46,200 $1,440 30,640 30,700 $855 34,840 34,900 $995 39,040 39,100 $1,135 42,700 42,750 $1,286 46,200 46,250 $1,442 30,700 30,760 $857 34,900 34,960 $997 39,100 39,160 $1,137 42,750 42,800 $1,289 46,250 46,300 $1,444 30,760 30,820 $859 34,960 35,020 $999 39,160 39,220 $1,139 42,800 42,850 $1,291 46,300 46,350 $1,446 30,820 30,880 $861 35,020 35,080 $1,001 39,220 39,280 $1,141 42,850 42,900 $1,293 46,350 46,400 $1,449 30,880 30,940 $863 35,080 35,140 $1,003 39,280 39,340 $1,143 42,900 42,950 $1,295 46,400 46,450 $1,451 30,940 31,000 $865 35,140 35,200 $1,005 39,340 39,400 $1,145 42,950 43,000 $1,298 46,450 46,500 $1,453 31,000 31,060 $867 35,200 35,260 $1,007 39,400 39,460 $1,147 43,000 43,050 $1,300 46,500 46,550 $1,455 31,060 31,120 $869 35,260 35,320 $1,009 39,460 39,520 $1,149 43,050 43,100 $1,302 46,550 46,600 $1,457 31,120 31,180 $871 35,320 35,380 $1,011 39,520 39,580 $1,151 43,100 43,150 $1,304 46,600 46,650 $1,460 31,180 31,240 $873 35,380 35,440 $1,013 39,580 39,640 $1,153 43,150 43,200 $1,306 46,650 46,700 $1,462 31,240 31,300 $875 35,440 35,500 $1,015 39,640 39,700 $1,155 43,200 43,250 $1,309 46,700 46,750 $1,464 31,300 31,360 $877 35,500 35,560 $1,017 39,700 39,760 $1,157 43,250 43,300 $1,311 46,750 46,800 $1,466 31,360 31,420 $879 35,560 35,620 $1,019 39,760 39,820 $1,159 43,300 43,350 $1,313 46,800 46,850 $1,469 31,420 31,480 $881 35,620 35,680 $1,021 39,820 39,880 $1,161 43,350 43,400 $1,315 46,850 46,900 $1,471 31,480 31,540 $883 35,680 35,740 $1,023 39,880 39,940 $1,163 43,400 43,450 $1,318 46,900 46,950 $1,473 31,540 31,600 $885 35,740 35,800 $1,025 39,940 40,000 $1,165 43,450 43,500 $1,320 46,950 47,000 $1,475 31,600 31,660 $887 35,800 35,860 $1,027 40,000 40,050 $1,167 43,500 43,550 $1,322 47,000 47,050 $1,477 31,660 31,720 $889 35,860 35,920 $1,029 40,050 40,100 $1,169 43,550 43,600 $1,324 47,050 47,100 $1,480 31,720 31,780 $891 35,920 35,980 $1,031 40,100 40,150 $1,171 43,600 43,650 $1,326 47,100 47,150 $1,482 31,780 31,840 $893 35,980 36,040 $1,033 40,150 40,200 $1,173 43,650 43,700 $1,329 47,150 47,200 $1,484 31,840 31,900 $895 36,040 36,100 $1,035 40,200 40,250 $1,175 43,700 43,750 $1,331 47,200 47,250 $1,486 31,900 31,960 $897 36,100 36,160 $1,037 40,250 40,300 $1,178 43,750 43,800 $1,333 47,250 47,300 $1,489 31,960 32,020 $899 36,160 36,220 $1,039 40,300 40,350 $1,180 43,800 43,850 $1,335 47,300 47,350 $1,491 32,020 32,080 $901 36,220 36,280 $1,041 40,350 40,400 $1,182 43,850 43,900 $1,338 47,350 47,400 $1,493 32,080 32,140 $903 36,280 36,340 $1,043 40,400 40,450 $1,184 43,900 43,950 $1,340 47,400 47,450 $1,495 32,140 32,200 $905 36,340 36,400 $1,045 40,450 40,500 $1,187 43,950 44,000 $1,342 47,450 47,500 $1,497 32,200 32,260 $907 36,400 36,460 $1,047 40,500 40,550 $1,189 44,000 44,050 $1,344 47,500 47,550 $1,500 32,260 32,320 $909 36,460 36,520 $1,049 40,550 40,600 $1,191 44,050 44,100 $1,346 47,550 47,600 $1,502 32,320 32,380 $911 36,520 36,580 $1,051 40,600 40,650 $1,193 44,100 44,150 $1,349 47,600 47,650 $1,504 2025 WEST VIRGINIA TAX TABLE

38 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 47,650 47,700 $1,506 51,150 51,200 $1,662 54,650 54,700 $1,817 58,150 58,200 $1,972 61,650 61,700 $2,134 47,700 47,750 $1,508 51,200 51,250 $1,664 54,700 54,750 $1,819 58,200 58,250 $1,975 61,700 61,750 $2,137 47,750 47,800 $1,511 51,250 51,300 $1,666 54,750 54,800 $1,822 58,250 58,300 $1,977 61,750 61,800 $2,139 47,800 47,850 $1,513 51,300 51,350 $1,668 54,800 54,850 $1,824 58,300 58,350 $1,979 61,800 61,850 $2,141 47,850 47,900 $1,515 51,350 51,400 $1,671 54,850 54,900 $1,826 58,350 58,400 $1,981 61,850 61,900 $2,144 47,900 47,950 $1,517 51,400 51,450 $1,673 54,900 54,950 $1,828 58,400 58,450 $1,984 61,900 61,950 $2,146 47,950 48,000 $1,520 51,450 51,500 $1,675 54,950 55,000 $1,830 58,450 58,500 $1,986 61,950 62,000 $2,149 48,000 48,050 $1,522 51,500 51,550 $1,677 55,000 55,050 $1,833 58,500 58,550 $1,988 62,000 62,050 $2,151 48,050 48,100 $1,524 51,550 51,600 $1,679 55,050 55,100 $1,835 58,550 58,600 $1,990 62,050 62,100 $2,154 48,100 48,150 $1,526 51,600 51,650 $1,682 55,100 55,150 $1,837 58,600 58,650 $1,992 62,100 62,150 $2,156 48,150 48,200 $1,528 51,650 51,700 $1,684 55,150 55,200 $1,839 58,650 58,700 $1,995 62,150 62,200 $2,158 48,200 48,250 $1,531 51,700 51,750 $1,686 55,200 55,250 $1,841 58,700 58,750 $1,997 62,200 62,250 $2,161 48,250 48,300 $1,533 51,750 51,800 $1,688 55,250 55,300 $1,844 58,750 58,800 $1,999 62,250 62,300 $2,163 48,300 48,350 $1,535 51,800 51,850 $1,691 55,300 55,350 $1,846 58,800 58,850 $2,001 62,300 62,350 $2,166 48,350 48,400 $1,537 51,850 51,900 $1,693 55,350 55,400 $1,848 58,850 58,900 $2,004 62,350 62,400 $2,168 48,400 48,450 $1,540 51,900 51,950 $1,695 55,400 55,450 $1,850 58,900 58,950 $2,006 62,400 62,450 $2,170 48,450 48,500 $1,542 51,950 52,000 $1,697 55,450 55,500 $1,853 58,950 59,000 $2,008 62,450 62,500 $2,173 48,500 48,550 $1,544 52,000 52,050 $1,699 55,500 55,550 $1,855 59,000 59,050 $2,010 62,500 62,550 $2,175 48,550 48,600 $1,546 52,050 52,100 $1,702 55,550 55,600 $1,857 59,050 59,100 $2,012 62,550 62,600 $2,178 48,600 48,650 $1,548 52,100 52,150 $1,704 55,600 55,650 $1,859 59,100 59,150 $2,015 62,600 62,650 $2,180 48,650 48,700 $1,551 52,150 52,200 $1,706 55,650 55,700 $1,861 59,150 59,200 $2,017 62,650 62,700 $2,182 48,700 48,750 $1,553 52,200 52,250 $1,708 55,700 55,750 $1,864 59,200 59,250 $2,019 62,700 62,750 $2,185 48,750 48,800 $1,555 52,250 52,300 $1,711 55,750 55,800 $1,866 59,250 59,300 $2,021 62,750 62,800 $2,187 48,800 48,850 $1,557 52,300 52,350 $1,713 55,800 55,850 $1,868 59,300 59,350 $2,024 62,800 62,850 $2,190 48,850 48,900 $1,560 52,350 52,400 $1,715 55,850 55,900 $1,870 59,350 59,400 $2,026 62,850 62,900 $2,192 48,900 48,950 $1,562 52,400 52,450 $1,717 55,900 55,950 $1,873 59,400 59,450 $2,028 62,900 62,950 $2,194 48,950 49,000 $1,564 52,450 52,500 $1,719 55,950 56,000 $1,875 59,450 59,500 $2,030 62,950 63,000 $2,197 49,000 49,050 $1,566 52,500 52,550 $1,722 56,000 56,050 $1,877 59,500 59,550 $2,032 63,000 63,050 $2,199 49,050 49,100 $1,568 52,550 52,600 $1,724 56,050 56,100 $1,879 59,550 59,600 $2,035 63,050 63,100 $2,202 49,100 49,150 $1,571 52,600 52,650 $1,726 56,100 56,150 $1,881 59,600 59,650 $2,037 63,100 63,150 $2,204 49,150 49,200 $1,573 52,650 52,700 $1,728 56,150 56,200 $1,884 59,650 59,700 $2,039 63,150 63,200 $2,207 49,200 49,250 $1,575 52,700 52,750 $1,730 56,200 56,250 $1,886 59,700 59,750 $2,041 63,200 63,250 $2,209 49,250 49,300 $1,577 52,750 52,800 $1,733 56,250 56,300 $1,888 59,750 59,800 $2,044 63,250 63,300 $2,211 49,300 49,350 $1,580 52,800 52,850 $1,735 56,300 56,350 $1,890 59,800 59,850 $2,046 63,300 63,350 $2,214 49,350 49,400 $1,582 52,850 52,900 $1,737 56,350 56,400 $1,893 59,850 59,900 $2,048 63,350 63,400 $2,216 49,400 49,450 $1,584 52,900 52,950 $1,739 56,400 56,450 $1,895 59,900 59,950 $2,050 63,400 63,450 $2,219 49,450 49,500 $1,586 52,950 53,000 $1,742 56,450 56,500 $1,897 59,950 60,000 $2,052 63,450 63,500 $2,221 49,500 49,550 $1,588 53,000 53,050 $1,744 56,500 56,550 $1,899 60,000 60,050 $2,055 63,500 63,550 $2,223 49,550 49,600 $1,591 53,050 53,100 $1,746 56,550 56,600 $1,901 60,050 60,100 $2,057 63,550 63,600 $2,226 49,600 49,650 $1,593 53,100 53,150 $1,748 56,600 56,650 $1,904 60,100 60,150 $2,060 63,600 63,650 $2,228 49,650 49,700 $1,595 53,150 53,200 $1,750 56,650 56,700 $1,906 60,150 60,200 $2,062 63,650 63,700 $2,231 49,700 49,750 $1,597 53,200 53,250 $1,753 56,700 56,750 $1,908 60,200 60,250 $2,064 63,700 63,750 $2,233 49,750 49,800 $1,600 53,250 53,300 $1,755 56,750 56,800 $1,910 60,250 60,300 $2,067 63,750 63,800 $2,235 49,800 49,850 $1,602 53,300 53,350 $1,757 56,800 56,850 $1,913 60,300 60,350 $2,069 63,800 63,850 $2,238 49,850 49,900 $1,604 53,350 53,400 $1,759 56,850 56,900 $1,915 60,350 60,400 $2,072 63,850 63,900 $2,240 49,900 49,950 $1,606 53,400 53,450 $1,762 56,900 56,950 $1,917 60,400 60,450 $2,074 63,900 63,950 $2,243 49,950 50,000 $1,608 53,450 53,500 $1,764 56,950 57,000 $1,919 60,450 60,500 $2,076 63,950 64,000 $2,245 50,000 50,050 $1,611 53,500 53,550 $1,766 57,000 57,050 $1,921 60,500 60,550 $2,079 64,000 64,050 $2,248 50,050 50,100 $1,613 53,550 53,600 $1,768 57,050 57,100 $1,924 60,550 60,600 $2,081 64,050 64,100 $2,250 50,100 50,150 $1,615 53,600 53,650 $1,770 57,100 57,150 $1,926 60,600 60,650 $2,084 64,100 64,150 $2,252 50,150 50,200 $1,617 53,650 53,700 $1,773 57,150 57,200 $1,928 60,650 60,700 $2,086 64,150 64,200 $2,255 50,200 50,250 $1,619 53,700 53,750 $1,775 57,200 57,250 $1,930 60,700 60,750 $2,088 64,200 64,250 $2,257 50,250 50,300 $1,622 53,750 53,800 $1,777 57,250 57,300 $1,933 60,750 60,800 $2,091 64,250 64,300 $2,260 50,300 50,350 $1,624 53,800 53,850 $1,779 57,300 57,350 $1,935 60,800 60,850 $2,093 64,300 64,350 $2,262 50,350 50,400 $1,626 53,850 53,900 $1,782 57,350 57,400 $1,937 60,850 60,900 $2,096 64,350 64,400 $2,264 50,400 50,450 $1,628 53,900 53,950 $1,784 57,400 57,450 $1,939 60,900 60,950 $2,098 64,400 64,450 $2,267 50,450 50,500 $1,631 53,950 54,000 $1,786 57,450 57,500 $1,941 60,950 61,000 $2,100 64,450 64,500 $2,269 50,500 50,550 $1,633 54,000 54,050 $1,788 57,500 57,550 $1,944 61,000 61,050 $2,103 64,500 64,550 $2,272 50,550 50,600 $1,635 54,050 54,100 $1,790 57,550 57,600 $1,946 61,050 61,100 $2,105 64,550 64,600 $2,274 50,600 50,650 $1,637 54,100 54,150 $1,793 57,600 57,650 $1,948 61,100 61,150 $2,108 64,600 64,650 $2,276 50,650 50,700 $1,639 54,150 54,200 $1,795 57,650 57,700 $1,950 61,150 61,200 $2,110 64,650 64,700 $2,279 50,700 50,750 $1,642 54,200 54,250 $1,797 57,700 57,750 $1,952 61,200 61,250 $2,113 64,700 64,750 $2,281 50,750 50,800 $1,644 54,250 54,300 $1,799 57,750 57,800 $1,955 61,250 61,300 $2,115 64,750 64,800 $2,284 50,800 50,850 $1,646 54,300 54,350 $1,802 57,800 57,850 $1,957 61,300 61,350 $2,117 64,800 64,850 $2,286 50,850 50,900 $1,648 54,350 54,400 $1,804 57,850 57,900 $1,959 61,350 61,400 $2,120 64,850 64,900 $2,288 50,900 50,950 $1,651 54,400 54,450 $1,806 57,900 57,950 $1,961 61,400 61,450 $2,122 64,900 64,950 $2,291 50,950 51,000 $1,653 54,450 54,500 $1,808 57,950 58,000 $1,964 61,450 61,500 $2,125 64,950 65,000 $2,293 51,000 51,050 $1,655 54,500 54,550 $1,810 58,000 58,050 $1,966 61,500 61,550 $2,127 65,000 65,050 $2,296 51,050 51,100 $1,657 54,550 54,600 $1,813 58,050 58,100 $1,968 61,550 61,600 $2,129 65,050 65,100 $2,298 51,100 51,150 $1,659 54,600 54,650 $1,815 58,100 58,150 $1,970 61,600 61,650 $2,132 65,100 65,150 $2,301 2025 WEST VIRGINIA TAX TABLE

tax.wv.gov 2025 Personal Income Tax Information and Instructions - 39 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 65,150 65,200 $2,303 68,650 68,700 $2,472 72,150 72,200 $2,640 75,650 75,700 $2,809 79,150 79,200 $2,978 65,200 65,250 $2,305 68,700 68,750 $2,474 72,200 72,250 $2,643 75,700 75,750 $2,811 79,200 79,250 $2,980 65,250 65,300 $2,308 68,750 68,800 $2,476 72,250 72,300 $2,645 75,750 75,800 $2,814 79,250 79,300 $2,983 65,300 65,350 $2,310 68,800 68,850 $2,479 72,300 72,350 $2,648 75,800 75,850 $2,816 79,300 79,350 $2,985 65,350 65,400 $2,313 68,850 68,900 $2,481 72,350 72,400 $2,650 75,850 75,900 $2,819 79,350 79,400 $2,987 65,400 65,450 $2,315 68,900 68,950 $2,484 72,400 72,450 $2,652 75,900 75,950 $2,821 79,400 79,450 $2,990 65,450 65,500 $2,317 68,950 69,000 $2,486 72,450 72,500 $2,655 75,950 76,000 $2,823 79,450 79,500 $2,992 65,500 65,550 $2,320 69,000 69,050 $2,489 72,500 72,550 $2,657 76,000 76,050 $2,826 79,500 79,550 $2,995 65,550 65,600 $2,322 69,050 69,100 $2,491 72,550 72,600 $2,660 76,050 76,100 $2,828 79,550 79,600 $2,997 65,600 65,650 $2,325 69,100 69,150 $2,493 72,600 72,650 $2,662 76,100 76,150 $2,831 79,600 79,650 $2,999 65,650 65,700 $2,327 69,150 69,200 $2,496 72,650 72,700 $2,664 76,150 76,200 $2,833 79,650 79,700 $3,002 65,700 65,750 $2,329 69,200 69,250 $2,498 72,700 72,750 $2,667 76,200 76,250 $2,836 79,700 79,750 $3,004 65,750 65,800 $2,332 69,250 69,300 $2,501 72,750 72,800 $2,669 76,250 76,300 $2,838 79,750 79,800 $3,007 65,800 65,850 $2,334 69,300 69,350 $2,503 72,800 72,850 $2,672 76,300 76,350 $2,840 79,800 79,850 $3,009 65,850 65,900 $2,337 69,350 69,400 $2,505 72,850 72,900 $2,674 76,350 76,400 $2,843 79,850 79,900 $3,011 65,900 65,950 $2,339 69,400 69,450 $2,508 72,900 72,950 $2,676 76,400 76,450 $2,845 79,900 79,950 $3,014 65,950 66,000 $2,341 69,450 69,500 $2,510 72,950 73,000 $2,679 76,450 76,500 $2,848 79,950 80,000 $3,016 66,000 66,050 $2,344 69,500 69,550 $2,513 73,000 73,050 $2,681 76,500 76,550 $2,850 80,000 80,050 $3,019 66,050 66,100 $2,346 69,550 69,600 $2,515 73,050 73,100 $2,684 76,550 76,600 $2,852 80,050 80,100 $3,021 66,100 66,150 $2,349 69,600 69,650 $2,517 73,100 73,150 $2,686 76,600 76,650 $2,855 80,100 80,150 $3,024 66,150 66,200 $2,351 69,650 69,700 $2,520 73,150 73,200 $2,689 76,650 76,700 $2,857 80,150 80,200 $3,026 66,200 66,250 $2,354 69,700 69,750 $2,522 73,200 73,250 $2,691 76,700 76,750 $2,860 80,200 80,250 $3,028 66,250 66,300 $2,356 69,750 69,800 $2,525 73,250 73,300 $2,693 76,750 76,800 $2,862 80,250 80,300 $3,031 66,300 66,350 $2,358 69,800 69,850 $2,527 73,300 73,350 $2,696 76,800 76,850 $2,864 80,300 80,350 $3,033 66,350 66,400 $2,361 69,850 69,900 $2,529 73,350 73,400 $2,698 76,850 76,900 $2,867 80,350 80,400 $3,036 66,400 66,450 $2,363 69,900 69,950 $2,532 73,400 73,450 $2,701 76,900 76,950 $2,869 80,400 80,450 $3,038 66,450 66,500 $2,366 69,950 70,000 $2,534 73,450 73,500 $2,703 76,950 77,000 $2,872 80,450 80,500 $3,040 66,500 66,550 $2,368 70,000 70,050 $2,537 73,500 73,550 $2,705 77,000 77,050 $2,874 80,500 80,550 $3,043 66,550 66,600 $2,370 70,050 70,100 $2,539 73,550 73,600 $2,708 77,050 77,100 $2,877 80,550 80,600 $3,045 66,600 66,650 $2,373 70,100 70,150 $2,542 73,600 73,650 $2,710 77,100 77,150 $2,879 80,600 80,650 $3,048 66,650 66,700 $2,375 70,150 70,200 $2,544 73,650 73,700 $2,713 77,150 77,200 $2,881 80,650 80,700 $3,050 66,700 66,750 $2,378 70,200 70,250 $2,546 73,700 73,750 $2,715 77,200 77,250 $2,884 80,700 80,750 $3,052 66,750 66,800 $2,380 70,250 70,300 $2,549 73,750 73,800 $2,717 77,250 77,300 $2,886 80,750 80,800 $3,055 66,800 66,850 $2,382 70,300 70,350 $2,551 73,800 73,850 $2,720 77,300 77,350 $2,889 80,800 80,850 $3,057 66,850 66,900 $2,385 70,350 70,400 $2,554 73,850 73,900 $2,722 77,350 77,400 $2,891 80,850 80,900 $3,060 66,900 66,950 $2,387 70,400 70,450 $2,556 73,900 73,950 $2,725 77,400 77,450 $2,893 80,900 80,950 $3,062 66,950 67,000 $2,390 70,450 70,500 $2,558 73,950 74,000 $2,727 77,450 77,500 $2,896 80,950 81,000 $3,064 67,000 67,050 $2,392 70,500 70,550 $2,561 74,000 74,050 $2,730 77,500 77,550 $2,898 81,000 81,050 $3,067 67,050 67,100 $2,395 70,550 70,600 $2,563 74,050 74,100 $2,732 77,550 77,600 $2,901 81,050 81,100 $3,069 67,100 67,150 $2,397 70,600 70,650 $2,566 74,100 74,150 $2,734 77,600 77,650 $2,903 81,100 81,150 $3,072 67,150 67,200 $2,399 70,650 70,700 $2,568 74,150 74,200 $2,737 77,650 77,700 $2,905 81,150 81,200 $3,074 67,200 67,250 $2,402 70,700 70,750 $2,570 74,200 74,250 $2,739 77,700 77,750 $2,908 81,200 81,250 $3,077 67,250 67,300 $2,404 70,750 70,800 $2,573 74,250 74,300 $2,742 77,750 77,800 $2,910 81,250 81,300 $3,079 67,300 67,350 $2,407 70,800 70,850 $2,575 74,300 74,350 $2,744 77,800 77,850 $2,913 81,300 81,350 $3,081 67,350 67,400 $2,409 70,850 70,900 $2,578 74,350 74,400 $2,746 77,850 77,900 $2,915 81,350 81,400 $3,084 67,400 67,450 $2,411 70,900 70,950 $2,580 74,400 74,450 $2,749 77,900 77,950 $2,917 81,400 81,450 $3,086 67,450 67,500 $2,414 70,950 71,000 $2,582 74,450 74,500 $2,751 77,950 78,000 $2,920 81,450 81,500 $3,089 67,500 67,550 $2,416 71,000 71,050 $2,585 74,500 74,550 $2,754 78,000 78,050 $2,922 81,500 81,550 $3,091 67,550 67,600 $2,419 71,050 71,100 $2,587 74,550 74,600 $2,756 78,050 78,100 $2,925 81,550 81,600 $3,093 67,600 67,650 $2,421 71,100 71,150 $2,590 74,600 74,650 $2,758 78,100 78,150 $2,927 81,600 81,650 $3,096 67,650 67,700 $2,423 71,150 71,200 $2,592 74,650 74,700 $2,761 78,150 78,200 $2,930 81,650 81,700 $3,098 67,700 67,750 $2,426 71,200 71,250 $2,595 74,700 74,750 $2,763 78,200 78,250 $2,932 81,700 81,750 $3,101 67,750 67,800 $2,428 71,250 71,300 $2,597 74,750 74,800 $2,766 78,250 78,300 $2,934 81,750 81,800 $3,103 67,800 67,850 $2,431 71,300 71,350 $2,599 74,800 74,850 $2,768 78,300 78,350 $2,937 81,800 81,850 $3,105 67,850 67,900 $2,433 71,350 71,400 $2,602 74,850 74,900 $2,770 78,350 78,400 $2,939 81,850 81,900 $3,108 67,900 67,950 $2,435 71,400 71,450 $2,604 74,900 74,950 $2,773 78,400 78,450 $2,942 81,900 81,950 $3,110 67,950 68,000 $2,438 71,450 71,500 $2,607 74,950 75,000 $2,775 78,450 78,500 $2,944 81,950 82,000 $3,113 68,000 68,050 $2,440 71,500 71,550 $2,609 75,000 75,050 $2,778 78,500 78,550 $2,946 82,000 82,050 $3,115 68,050 68,100 $2,443 71,550 71,600 $2,611 75,050 75,100 $2,780 78,550 78,600 $2,949 82,050 82,100 $3,118 68,100 68,150 $2,445 71,600 71,650 $2,614 75,100 75,150 $2,783 78,600 78,650 $2,951 82,100 82,150 $3,120 68,150 68,200 $2,448 71,650 71,700 $2,616 75,150 75,200 $2,785 78,650 78,700 $2,954 82,150 82,200 $3,122 68,200 68,250 $2,450 71,700 71,750 $2,619 75,200 75,250 $2,787 78,700 78,750 $2,956 82,200 82,250 $3,125 68,250 68,300 $2,452 71,750 71,800 $2,621 75,250 75,300 $2,790 78,750 78,800 $2,958 82,250 82,300 $3,127 68,300 68,350 $2,455 71,800 71,850 $2,623 75,300 75,350 $2,792 78,800 78,850 $2,961 82,300 82,350 $3,130 68,350 68,400 $2,457 71,850 71,900 $2,626 75,350 75,400 $2,795 78,850 78,900 $2,963 82,350 82,400 $3,132 68,400 68,450 $2,460 71,900 71,950 $2,628 75,400 75,450 $2,797 78,900 78,950 $2,966 82,400 82,450 $3,134 68,450 68,500 $2,462 71,950 72,000 $2,631 75,450 75,500 $2,799 78,950 79,000 $2,968 82,450 82,500 $3,137 68,500 68,550 $2,464 72,000 72,050 $2,633 75,500 75,550 $2,802 79,000 79,050 $2,971 82,500 82,550 $3,139 68,550 68,600 $2,467 72,050 72,100 $2,636 75,550 75,600 $2,804 79,050 79,100 $2,973 82,550 82,600 $3,142 68,600 68,650 $2,469 72,100 72,150 $2,638 75,600 75,650 $2,807 79,100 79,150 $2,975 82,600 82,650 $3,144 2025 WEST VIRGINIA TAX TABLE

40 - 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 82,650 82,700 $3,146 86,150 86,200 $3,315 89,650 89,700 $3,484 93,150 93,200 $3,653 96,650 96,700 $3,821 82,700 82,750 $3,149 86,200 86,250 $3,318 89,700 89,750 $3,486 93,200 93,250 $3,655 96,700 96,750 $3,824 82,750 82,800 $3,151 86,250 86,300 $3,320 89,750 89,800 $3,489 93,250 93,300 $3,657 96,750 96,800 $3,826 82,800 82,850 $3,154 86,300 86,350 $3,322 89,800 89,850 $3,491 93,300 93,350 $3,660 96,800 96,850 $3,828 82,850 82,900 $3,156 86,350 86,400 $3,325 89,850 89,900 $3,493 93,350 93,400 $3,662 96,850 96,900 $3,831 82,900 82,950 $3,158 86,400 86,450 $3,327 89,900 89,950 $3,496 93,400 93,450 $3,665 96,900 96,950 $3,833 82,950 83,000 $3,161 86,450 86,500 $3,330 89,950 90,000 $3,498 93,450 93,500 $3,667 96,950 97,000 $3,836 83,000 83,050 $3,163 86,500 86,550 $3,332 90,000 90,050 $3,501 93,500 93,550 $3,669 97,000 97,050 $3,838 83,050 83,100 $3,166 86,550 86,600 $3,334 90,050 90,100 $3,503 93,550 93,600 $3,672 97,050 97,100 $3,841 83,100 83,150 $3,168 86,600 86,650 $3,337 90,100 90,150 $3,506 93,600 93,650 $3,674 97,100 97,150 $3,843 83,150 83,200 $3,171 86,650 86,700 $3,339 90,150 90,200 $3,508 93,650 93,700 $3,677 97,150 97,200 $3,845 83,200 83,250 $3,173 86,700 86,750 $3,342 90,200 90,250 $3,510 93,700 93,750 $3,679 97,200 97,250 $3,848 83,250 83,300 $3,175 86,750 86,800 $3,344 90,250 90,300 $3,513 93,750 93,800 $3,681 97,250 97,300 $3,850 83,300 83,350 $3,178 86,800 86,850 $3,346 90,300 90,350 $3,515 93,800 93,850 $3,684 97,300 97,350 $3,853 83,350 83,400 $3,180 86,850 86,900 $3,349 90,350 90,400 $3,518 93,850 93,900 $3,686 97,350 97,400 $3,855 83,400 83,450 $3,183 86,900 86,950 $3,351 90,400 90,450 $3,520 93,900 93,950 $3,689 97,400 97,450 $3,857 83,450 83,500 $3,185 86,950 87,000 $3,354 90,450 90,500 $3,522 93,950 94,000 $3,691 97,450 97,500 $3,860 83,500 83,550 $3,187 87,000 87,050 $3,356 90,500 90,550 $3,525 94,000 94,050 $3,694 97,500 97,550 $3,862 83,550 83,600 $3,190 87,050 87,100 $3,359 90,550 90,600 $3,527 94,050 94,100 $3,696 97,550 97,600 $3,865 83,600 83,650 $3,192 87,100 87,150 $3,361 90,600 90,650 $3,530 94,100 94,150 $3,698 97,600 97,650 $3,867 83,650 83,700 $3,195 87,150 87,200 $3,363 90,650 90,700 $3,532 94,150 94,200 $3,701 97,650 97,700 $3,869 83,700 83,750 $3,197 87,200 87,250 $3,366 90,700 90,750 $3,534 94,200 94,250 $3,703 97,700 97,750 $3,872 83,750 83,800 $3,199 87,250 87,300 $3,368 90,750 90,800 $3,537 94,250 94,300 $3,706 97,750 97,800 $3,874 83,800 83,850 $3,202 87,300 87,350 $3,371 90,800 90,850 $3,539 94,300 94,350 $3,708 97,800 97,850 $3,877 83,850 83,900 $3,204 87,350 87,400 $3,373 90,850 90,900 $3,542 94,350 94,400 $3,710 97,850 97,900 $3,879 83,900 83,950 $3,207 87,400 87,450 $3,375 90,900 90,950 $3,544 94,400 94,450 $3,713 97,900 97,950 $3,881 83,950 84,000 $3,209 87,450 87,500 $3,378 90,950 91,000 $3,546 94,450 94,500 $3,715 97,950 98,000 $3,884 84,000 84,050 $3,212 87,500 87,550 $3,380 91,000 91,050 $3,549 94,500 94,550 $3,718 98,000 98,050 $3,886 84,050 84,100 $3,214 87,550 87,600 $3,383 91,050 91,100 $3,551 94,550 94,600 $3,720 98,050 98,100 $3,889 84,100 84,150 $3,216 87,600 87,650 $3,385 91,100 91,150 $3,554 94,600 94,650 $3,722 98,100 98,150 $3,891 84,150 84,200 $3,219 87,650 87,700 $3,387 91,150 91,200 $3,556 94,650 94,700 $3,725 98,150 98,200 $3,894 84,200 84,250 $3,221 87,700 87,750 $3,390 91,200 91,250 $3,559 94,700 94,750 $3,727 98,200 98,250 $3,896 84,250 84,300 $3,224 87,750 87,800 $3,392 91,250 91,300 $3,561 94,750 94,800 $3,730 98,250 98,300 $3,898 84,300 84,350 $3,226 87,800 87,850 $3,395 91,300 91,350 $3,563 94,800 94,850 $3,732 98,300 98,350 $3,901 84,350 84,400 $3,228 87,850 87,900 $3,397 91,350 91,400 $3,566 94,850 94,900 $3,734 98,350 98,400 $3,903 84,400 84,450 $3,231 87,900 87,950 $3,399 91,400 91,450 $3,568 94,900 94,950 $3,737 98,400 98,450 $3,906 84,450 84,500 $3,233 87,950 88,000 $3,402 91,450 91,500 $3,571 94,950 95,000 $3,739 98,450 98,500 $3,908 84,500 84,550 $3,236 88,000 88,050 $3,404 91,500 91,550 $3,573 95,000 95,050 $3,742 98,500 98,550 $3,910 84,550 84,600 $3,238 88,050 88,100 $3,407 91,550 91,600 $3,575 95,050 95,100 $3,744 98,550 98,600 $3,913 84,600 84,650 $3,240 88,100 88,150 $3,409 91,600 91,650 $3,578 95,100 95,150 $3,747 98,600 98,650 $3,915 84,650 84,700 $3,243 88,150 88,200 $3,412 91,650 91,700 $3,580 95,150 95,200 $3,749 98,650 98,700 $3,918 84,700 84,750 $3,245 88,200 88,250 $3,414 91,700 91,750 $3,583 95,200 95,250 $3,751 98,700 98,750 $3,920 84,750 84,800 $3,248 88,250 88,300 $3,416 91,750 91,800 $3,585 95,250 95,300 $3,754 98,750 98,800 $3,922 84,800 84,850 $3,250 88,300 88,350 $3,419 91,800 91,850 $3,587 95,300 95,350 $3,756 98,800 98,850 $3,925 84,850 84,900 $3,252 88,350 88,400 $3,421 91,850 91,900 $3,590 95,350 95,400 $3,759 98,850 98,900 $3,927 84,900 84,950 $3,255 88,400 88,450 $3,424 91,900 91,950 $3,592 95,400 95,450 $3,761 98,900 98,950 $3,930 84,950 85,000 $3,257 88,450 88,500 $3,426 91,950 92,000 $3,595 95,450 95,500 $3,763 98,950 99,000 $3,932 85,000 85,050 $3,260 88,500 88,550 $3,428 92,000 92,050 $3,597 95,500 95,550 $3,766 99,000 99,050 $3,935 85,050 85,100 $3,262 88,550 88,600 $3,431 92,050 92,100 $3,600 95,550 95,600 $3,768 99,050 99,100 $3,937 85,100 85,150 $3,265 88,600 88,650 $3,433 92,100 92,150 $3,602 95,600 95,650 $3,771 99,100 99,150 $3,939 85,150 85,200 $3,267 88,650 88,700 $3,436 92,150 92,200 $3,604 95,650 95,700 $3,773 99,150 99,200 $3,942 85,200 85,250 $3,269 88,700 88,750 $3,438 92,200 92,250 $3,607 95,700 95,750 $3,775 99,200 99,250 $3,944 85,250 85,300 $3,272 88,750 88,800 $3,440 92,250 92,300 $3,609 95,750 95,800 $3,778 99,250 99,300 $3,947 85,300 85,350 $3,274 88,800 88,850 $3,443 92,300 92,350 $3,612 95,800 95,850 $3,780 99,300 99,350 $3,949 85,350 85,400 $3,277 88,850 88,900 $3,445 92,350 92,400 $3,614 95,850 95,900 $3,783 99,350 99,400 $3,951 85,400 85,450 $3,279 88,900 88,950 $3,448 92,400 92,450 $3,616 95,900 95,950 $3,785 99,400 99,450 $3,954 85,450 85,500 $3,281 88,950 89,000 $3,450 92,450 92,500 $3,619 95,950 96,000 $3,787 99,450 99,500 $3,956 85,500 85,550 $3,284 89,000 89,050 $3,453 92,500 92,550 $3,621 96,000 96,050 $3,790 99,500 99,550 $3,959 85,550 85,600 $3,286 89,050 89,100 $3,455 92,550 92,600 $3,624 96,050 96,100 $3,792 99,550 99,600 $3,961 85,600 85,650 $3,289 89,100 89,150 $3,457 92,600 92,650 $3,626 96,100 96,150 $3,795 99,600 99,650 $3,963 85,650 85,700 $3,291 89,150 89,200 $3,460 92,650 92,700 $3,628 96,150 96,200 $3,797 99,650 99,700 $3,966 85,700 85,750 $3,293 89,200 89,250 $3,462 92,700 92,750 $3,631 96,200 96,250 $3,800 99,700 99,750 $3,968 85,750 85,800 $3,296 89,250 89,300 $3,465 92,750 92,800 $3,633 96,250 96,300 $3,802 99,750 99,800 $3,971 85,800 85,850 $3,298 89,300 89,350 $3,467 92,800 92,850 $3,636 96,300 96,350 $3,804 99,800 99,850 $3,973 85,850 85,900 $3,301 89,350 89,400 $3,469 92,850 92,900 $3,638 96,350 96,400 $3,807 99,850 99,900 $3,975 85,900 85,950 $3,303 89,400 89,450 $3,472 92,900 92,950 $3,640 96,400 96,450 $3,809 99,900 99,950 $3,978 85,950 86,000 $3,305 89,450 89,500 $3,474 92,950 93,000 $3,643 96,450 96,500 $3,812 99,950 100,000 $3,980 86,000 86,050 $3,308 89,500 89,550 $3,477 93,000 93,050 $3,645 96,500 96,550 $3,814 86,050 86,100 $3,310 89,550 89,600 $3,479 93,050 93,100 $3,648 96,550 96,600 $3,816 86,100 86,150 $3,313 89,600 89,650 $3,481 93,100 93,150 $3,650 96,600 96,650 $3,819 2025 WEST VIRGINIA TAX TABLE

*P40202511W* P40202511W W -41-

Schedule DP ADDITIONAL DEPENDENTS 2025

Use this schedule to continue listing dependents If space is needed for more than 25 dependents, a copy of this form may be obtained from the West Virginia Tax Division's website: taxwvgov First Name Last Name Social Security Number Date of Birth

MM DD YYYY -42-

REQUEST FOR WAIVER OF ESTIMATED PENALTY

If you are subject to the underpayment penalty, all or part of the penalty may be waived if the West Virginia Tax Division determines thatreasonable cause has been shown To request a waiver, please write the reason(s) a waiver is being requested on the lines below Please sign and date your request If you have documentation substantiating your statement, enclose a copy The Division will notify you if your request for waiver was not approved.

-43-

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 Examples of reasons you may owe use tax: 1 You purchased property without paying sales tax from a seller outside of West Virginia and 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 PART I. STATE USE TAX CALCULATION (includes purchases or 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 2025 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 PART II. MUNICIPAL USE TAX CALCULATION 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 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 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:

USE TAX - STATE

1 Purchase price $10,00000 2 60% West Virginia State use tax ($10,000 x 06) 60000 3 Less 40% sales/use tax paid to State B ($10,000 x 04) (40000) 4 Net use tax due to West Virginia 20000 5 Measure of tax ($200 ÷ 06 tax rate) $ 3,33334 You should include the $3,33334 in Part I, line 1 of the West Virginia Purchaser's Use Tax Schedule

USE TAX - MUNICIPAL

1 Purchase price $10,00000 2 10% Municipality A sales/use tax ($10,000 x 01) 10000 3 Less 5% sales/use tax paid to Municipality B ($10,000 x 005) (5000) 4 Net use tax due to municipality A 5000 5 Measure of tax ($50 ÷ 01 tax rate) $ 5,00000 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 wwwtaxwvgov 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 PART III. TOTAL AMOUNT DUE 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

*P40202512W* P40202512W W -44- Schedule UT Form IT-140 WEST VIRGINIA PURCHASER'S USE TAX SCHEDULE 2025

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 43

Part I State Use Tax Calculation

1 Amount of purchases subject to West Virginia Use Tax 1 $ 2 West Virginia Use Tax Rate2 .06 3 West Virginia State Use Tax (Multiply line 1 by rate on line 2 Enter amount here and on line 9 below)3 $

Part II Municipal Use Tax Calculation

City/Town Name* Purchases Subject to Municipal Use Tax Tax Rate Municipal Tax Due (Purchases multiplied by rate) 4a 4b $ 4c 4d $ 5a 5b $ 5c 5d $ 6a 6b $ 6c 6d $ 7a 7b $ 7c 7d $ 8 Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $

Part III Total Amount Due

9 Total State Use Tax due (from line 3)9 $ 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 $ *Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

*P40202513W* P40202513W W -45-

Schedule F STATEMENT OF CLAIMANT

TO REFUND DUE DECEASED TAXPAYER 2025 Attach completed schedule to decedent's return

NAME OF DECEDENT NAME OF CLAIMANT DATE OF DEATH SOCIAL SECURITY NUMBER

SOCIAL SECURITY NUMBER ADDRESS (permanent residence or domicile at date of death)

ADDRESS CITY STATE ZIP CODE CITY STATE ZIP 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

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 executor 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 _______________________________

-46- THIS PAGE INTENTIONALLY LEFT BLANK.

*P40012501W* P40012501W W -47- Form IT-140 APPLICATION FOR EXTENSION OF TIME TO FILE File this form to request a six-month extension of time to file your West Virginia Personal Income Tax Return Request for extension to file must be filed before the original due date of the return Extensions received after this date will be denied Your return must be filed no later than October 15 after the original due date This form is NOT an extension of time to PAY personal income taxes due

TAX YEAR ENDING MM DD YYYY TAXPAYER INFORMATION SOCIAL SECURITY NUMBER *SPOUSE'S SOCIAL

SECURITY NUMBER LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE'S

LAST NAME SUFFIX SPOUSE'S

FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE

TELEPHONE NUMBER EMAIL EXTENDED DUE DATE

MM/DD/YYYY CALCULATION a Total income tax liabilitya .00 b Total payments (West Virginia withholding and/or credit for estimated payments)b .00 c Amount of West Virginia personal income tax due (subtract line b from line a)c .00 NOTE This form and payment must be filed on or before the due date of the return. A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown If you receive an extension of time for federal income purposes and expect to owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted Mail this form to:

West Virginia Tax Division

Tax Account Administration PO Box 2585 Charleston, WV 25329-2585 DO NOT CUT OR RESIZE THIS FORM.

-48- THIS PAGE INTENTIONALLY LEFT BLANK.

-49- IT-210 WORKSHEET

UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS

PART I: FOR ALL FILERS LINE 1 Enter the amount from line 8 of Form IT-140 LINE 2 Add the amounts shown on lines 9, 17, 18, 19, 20 and 21 of Form IT-140 LINE 3 Subtract line 2 from line 1 and enter the result LINE 4 Enter the amount of withholding tax shown on line 15 of Form IT-140 LINE 5 Subtract line 4 from line 3 and enter the result If line 5 is less than $600, you are not subject to the penalty and need not file form IT-210 LINE 6 Multiply line 3 by ninety percent (90%) and enter the result If you are a qualified farmer, multiply line 3 by sixty-six and two-thirds percent (66 ⅔%). LINE 7 Enter your tax after credits from your prior year West Virginia tax return Your tax after credits will be line 8 reduced by lines 9, 17, 18, 19, 20, and 21 of Form IT-140 LINE 8 Compare the amounts shown on lines 6 and 7 If line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6 Otherwise, enter the smaller of line 6 or line 7Exceptions to the Penalty PART I: ALL FILERS MUST COMPLETE THIS PART 1 ENTER YOUR TAX AS SHOWN ON LINE 8 OF FORM IT-140 1 00 2 ENTER THE CREDITS AGAINST YOUR TAX FROM YOUR RETURN (SEE INSTRUCTIONS) 2 00 3 TAX AFTER CREDITS (SUBTRACT LINE 2 FROM LINE 1) 3 00 4 TAX WITHHELD 4 00 5 SUBTRACT LINE 4 FROM LINE 3 5 00 IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM. YOU ARE NOT SUBJECT TO THE PENALTY. 6 MULTIPLY LINE 3 BY NINETY PERCENT ( 90) 6 00 7 ENTER THE TAX AFTER CREDITS FROM YOUR PRIOR YEAR RETURN (SEE INSTRUCTIONS) 7 00 8 ENTER THE SMALLER OF LINE 6 OR LINE 7 (IF LINE 7 IS ZERO AND LINE 3 IS MORE THAN $5,000, ENTER THE AMOUNT SHOWN ON LINE 6) 8 00 9 IF YOU ARE REQUESTING A WAIVER OF THE PENALTY CALCULATED, CHECK HERE AND ATTACH YOUR WRITTEN REQUEST 10 IF YOU ARE A QUALIFIED FARMER , CHECK HERE ALSO CHECK THE QUALIFIED FARMER BOX ON THE IT-140 RETURN IF YOU USED PART IV TO APPLY THE TAX WITHHELD TO THE PERIOD WHEN THE CORRESPONDING INCOME WAS ACTUALLY RECEIVED RATHER THAN IN EQUAL AMOUNTS ON THE PAYMENT DUE DATES, CHECK HERE REFER TO THE INSTRUCTIONS TO DETERMINE YOUR OPTIONS FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY PART II: ANNUALIZED INCOME WORKSHEET LINE 1 TOTAL INCOME Calculate your total income through the period indicated at the top of each column Include any adjustments to income in your federal adjusted gross income LINE 3 ANNUALIZED INCOME Multiply the amount on line 1 by the annualization factors on line 2 LINE 4 WEST VIRGINIA MODIFICATIONS TO INCOME Enter the full amount in each column of any modification to federal adjusted gross income which would be allowed on your current year West Virginia Personal Income Tax Return Do not annualize this line Be sure to show any negative figures LINE 5 WEST VIRGINIA ADJUSTED GROSS INCOME Add lines 3 and 4; annualized income plus or minus modifications LINE 6 EXEMPTION ALLOWANCE Multiply the number of exemptions you claimed on your return by $2,000; if you must claim zero exemptions, enter $500 on this line LINE 7 WEST VIRGINIA TAXABLE INCOME Subtract line 6 from line 5 LINE 8 ANNUALIZED TAX Use the tax tables or rate schedules to determine your tax on the income shown on line 7 If you are filing as a nonresident/part-year resident, multiply the tax figure by the ratio of your West Virginia income to your federal income LINE 9 CREDITS AGAINST TAX Show any credits against your West Virginia tax liability except West Virginia income tax withheld and estimated tax payments LINE 10 TAX AFTER CREDITS Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero COMPLETE LINES 12 THROUGH 19 FOR EACH COLUMN BEFORE MOVING TO THE NEXT COLUMN. LINE 12 REQUIRED PAYMENTS Multiply the amount on line 10 by the factor on line 11 LINE 13 Enter the amounts from Line 12, Columns 1-3 in each column on this line LINE 14 Subtract line 13 from line 12 If less than zero, enter zero LINE 15 Enter one-fourth of line 8, Part I, of Form IT-210 in each column LINE 16 Enter the amount from line 18 of the previous column of this worksheet LINE 17 Add lines 15 and 16 and enter the total LINE 18 Subtract line 14 from line 17 If less than zero, enter zero LINE 19 REQUIRED INSTALLMENT Compare lines 14 and 17 Enter the smaller figure here and on line 1, Part IV of Form IT-210

-50- PART II: IF YOU ARE USING THE ANNUALIZED INCOME WORKSHEET TO COMPUTE YOUR UNDERPAYMENT AND PENALTY, COMPLETE THE WORKSHEET BELOW.

ANNUALIZED INCOME WORKSHEET

January 1 - March 31 January 1 - May 31 January 1 - August 31 January 1 - December 31 1 Federal adjusted gross income year-to-date .00 .00 .00 .00 2 Annualized amounts4 2.4 1.5 1 3 Annualized income (line 1 X line 2) .00 .00 .00 .00 4. Modifications to income (see instructions)............ .00 .00 .00 .00 5. West Virginia adjusted gross income (combine lines 3 and 4) .00 .00 .00 .00 6 Exemption allowance.00 .00 .00 .00 7 West Virginia taxable income (see instructions) .00 .00 .00 .00 8 Annualized tax.00 .00 .00 .00 9 Credits against tax DO NOT INCLUDE TAX WITHHELD OR ESTIMATED PAYMENTS! .00 .00 .00 .00 10 Subtract line 9 from line 8 (if less than zero, enter zero) .00 .00 .00 .00 11 Applicable percentage22.5% 45% 67.5% 90% 12 Multiply line 10 by line 11 .00 .00 .00 .00 13 Add the amounts in all previous columns of line 19 .00 .00 .00 14 Subtract line 13 from line 12 (if less than zero, enter zero) .00 .00 .00 .00 15 Enter ¼ of line 8, Part I, of Form IT-210 in each column.00 .00 .00 .00 16 Enter the amount from line 18 of the previous column of this worksheet .00 .00 .00 17 Add lines 15 and 16 and enter total .00 .00 .00 .00 18 Subtract line 14 from line 17 (if less than zero, enter zero) .00 .00 .00 19 Enter the smaller of line 14 or line 17 here and on Form IT-210, Part IV, line 1 .00 .00 .00 .00 NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210. PART III: SHORT METHOD You may use the short method to figure your penalty only if: 1 You made no estimated tax payments (or your only payments were West Virginia income tax withheld); or 2 You paid estimated tax and the payments were made in four equal installments on the due dates NOTE: If any of your payments were made earlier than the due date, you may use the short method to calculate your penalty; however, using the short method may cause you to pay a higher penalty You may NOT use the short method if: 1 You made any estimated tax payments late; or 2 You checked the box on line 11 PART I, or used PART II (Annualized Income Worksheet) If you use the short method, complete lines 1 through 5 to compute your total underpayment for the year and lines 6 through 8 to compute your penalty due

PART III SHORT METHOD

Read the instructions on pages 31 to see if you can use the short method. If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV. 1 Enter the amount from line 8 of Part I of IT-2101 .00 2 Enter the amount from line 4, Part I2 .00 3 Enter the total, if any, of the estimated payments made3 .00 4 Add lines 2 and 34 .00 5 Total underpayment for the year (subtract line 4 from line 1) If zero or less, stop here No penalty due5 .00 6 Multiply line 5 by 0079454 6 .00 7 If the amount on line 5 was paid on or after April 15, 2026, enter zero If paid prior to April 15 line 5 X number of days paid before April 15 X 0000336 7 .00 8 Penalty due (subtract line 7 from line 6) Enter here and on the PENALTY DUE line of your personal income tax8 .00

-51-

PART IV - REGULAR METHOD

Use the regular method to compute your penalty if you are not eligible to use the short method

SECTION A - CALCULATE YOUR UNDERPAYMENT

LINE 1 Enter in columns (a) through (d) the amount of your required installment for the due date shown in each column heading For most taxpayers, this is the amount shown on line 8 of PART I divided by four If you used PART II, enter the amounts from line 19 of the Annualized Income Worksheet in the appropriate columns LINE 2 Please read the following instructions carefully Enter the estimated tax payments you made plus any West Virginia income tax withheld from your income In column (a), enter all credit carried over from your prior year tax return, any withholding earned on or before April 15, of this year, and any estimated tax payments you made on or before April 15 for the current year tax year In column (b), enter the withholding earned and estimated payments made after April 15 and on or before June 15 In column (c), enter the withholding earned and any estimated payments you made after June 15 and on or before September 15 In column (d), enter the withholding earned and estimated payments you made after September 15 and on or before January 15 When calculating the amounts to enter on line 2 of each column, apply the following rules: For West Virginia income tax withheld, you are considered to have paid one-fourth of these amounts on each payment due date, unless you check the box on line 11 in Part I and show otherwise Include in your estimated tax payments any overpayment from your prior year West Virginia tax return that you elected to apply to your current year estimated tax If you filed your return by the due date (including extensions), treat the overpayment as a payment made on April 15 If you file your return and pay the tax due on or before February 1, include the tax you pay with your return in column (d) of line 2 In this case, you will not owe a penalty for the payment due January 18 LINE 3 Enter any overpayment from the previous column on line 3 LINE 4 Add lines 2 and 3 in each column and enter the result on line 4 LINE 5 Add lines 7 and 8 from the previous column and enter the result in each column LINE 6 Subtract line 5 from line 4 in each column and enter the result here If line 5 is equal to or more than line 4 in any column, enter zero in that column LINE 7 Subtract line 4 from line 5 for any column where line 5 is more than line 4; otherwise, enter zero LINE 8 Subtract line 6 from line 1 for any column where line 1 is more than line 6; otherwise, enter zero If line 8 is zero for all payment periods, you do not owe a penalty LINE 9 Subtract line 1 from line 6 for any column for which line 6 is more than line 1; otherwise, enter zero Be sure to enter the amount from line 9 on line 3 of the next column CAUTION: Read the following instructions before completing Section B.

SECTION B - COMPUTE YOUR PENALTY

Compute the penalty by applying the appropriate rate against each underpayment on line 8 The penalty is computed for the number of days that the underpayment remains unpaid The annual rate can be found in TSD 365 For January 1, 2025 to December 31, 2025 the rate is 1225% The resultant daily rate of 0000336 is applied to all underpayments For January 1, 2026 to December 31, 2026 the rate is 115% The resultant daily rate of 0000315 is applied to all underpayments Use line 10 to compute the number of days the underpayment remains unpaid Use line 12 to compute the actual penalty amount by applying the daily rate for that quarter to the underpayment for the number of days it was unpaid Each payment must be applied to the oldest outstanding underpayment It does not matter if you designate a payment for a later period For example, if you have an underpayment for April 15 installment period, the payment you make on June 15, 2025 will first be applied to pay off the April underpayment; any remaining portion of the payment will be applied to the June installment Also, apply the following rules: • Show the West Virginia withholding tax attributable to each regular installment due date; do not list the withholding attributable on or after January 1 • Any balance due paid on or before the due date with your personal income tax return is considered a payment and should be listed on line 2, column (d) For the payment date, use the date you file your return, or the due date, whichever is earlier Chart of Total Days Per Rate Period Rate Period Column Line 10 Blended Daily Rate Q1 (a) 365 0000330 Q2 (b) 303 0000329 Q3 (c) 212 0000326 Q4 (d) 90 0000315 For example, if you have an underpayment on line 8, column (a), you would enter 365 in column (a) of line 10 The following line-by-line instructions apply only to column (a) of Section B If there is an underpayment shown in any other column on line 8, complete lines 10 through 12 in a similar fashion LINE 10 Enter in column (a) the total number of days from the due date of the estimated payment to the due date of the return For Example: If you have an underpayment on line 8, column a, you would enter 364 in column (a) of line 10

-52- LINE 11 The daily penalty rate is equal to the annual interest rate applied to tax underpayments divided by 365 For Example: The annual interest rate for underpayments is 1225% for calendar year 2025, resulting in a daily rate of 000336 and is 1150% for calendar year 2026, resulting in a daily rate of 0000315 If the estimated payment remained unpaid until the due date of the return, the average blended daily rate applied would be the blended rate as seen above would apply LINE 12 Make the computation requested and enter the result Note that the computation calls for the "underpayment on line 8" The amount to use as the "underpayment" depends on whether or not a payment is listed If there is a payment - if the payment is more than the underpayment, apply only an amount equal to the underpayment and apply the remainder to the tax due for the next quarter If the payment is less than your underpayment, the penalty for the remaining underpayment will require a separate computation Use a separate sheet of paper to show any additional computations If there are no payments - the "underpayment" is the entire amount shown on line 8 The following conditions determine if additional computations are needed for Column (a): The first payment was enough to reduce the underpayment to zero There are no further computations for column (a) No payments Only one computation is needed The penalty for column (a) is line 8 multiplied by the number of days until the due date multiplied by line 11 The payment did not reduce the underpayment to zero Compute the penalty on the remaining underpayment on a separate sheet of paper If additional payments apply, reduce the underpayment for each installment and compute the penalty on the remainder of tax due until paid or the due date, whichever is earlier Enter the total penalty calculation on line 12 and proceed to the next column Columns (b) through (d): To complete columns (b) through (d), use the same procedures as for column (a) However, apply only those payments in each column which have not been used in a previous column LINE 13 Add all figures from line 12

PART IV REGULAR METHOD SECTION A - FIGURE THE UNDERPAYMENT

(a) April 15* (b) June 15* (c) September 15* (d) January 15* 1. If you are using the annualized method, enter the amounts from line 19 of the Annualized Income Worksheet; otherwise, enter 1/4 of line 8 of PART I in each column..................................................... 1 .00 .00 .00 .00 2. Estimated tax paid and tax withheld (see instructions). For column (a) only, enter the amount from line 2 on line 6. If line 2 is equal to or more than line 1 for all payment periods, stop here; you do not owe any penalty.......................... 2 .00 .00 .00 .00 NOTE: Complete Lines 3 through 9 before going to the next column. 3. Enter the amount, if any, from line 9 of the previous column.................................................. 3 .00 .00 .00 4. Add lines 2 and 3................................................. 4 .00 .00 .00 5. Add lines 7 and 8 of the previous column............ 5 .00 .00 .00 6. Subtract line 5 from line 4. If zero or less, enter zero. For column (a) only, enter the amount from line 2............................................................ 6 .00 .00 .00 .00 7. If line 6 is zero, subtract line 4 from line 5. Otherwise, enter zero.......................................... 7 .00 .00 .00 .00 8. UNDERPAYMENT. If line 1 is equal to or more than line 6, subtract line 6 from line 1, enter the result here and go to line 3 of the next column. Otherwise, go to line 9......................................... 8 .00 .00 .00 .00 9. OVERPAYMENT. If line 6 is more than line 1, subtract line 1 from line 6, enter the result here and go to line 3 of the next column..................... 9 .00 .00 .00 .00

SECTION B - FIGURE THE PENALTY

NOTE: Complete Lines 10 through 12 for each column before going to the next column 10. Number of days FROM the date shown at the top of the column TO the date the amount on line 8 was paid, or 4/15, whichever is earlier.................................................................. (a) April 15* (b) June 15* (c) September 15* (d) January 15* 11. Daily penalty rate for each quarter.. Use rates from chart on page 51....................................... 11 12. Penalty due for each quarter (line 8 x 10 x 11)..... 12 .00 .00 .00 .00 13 Penalty due (add all amounts on line 12) Enter here and on the PENALTY DUE line of your personal income tax return 13 .00 * The exact closing day of each quarter may shift to accommodate weekends or holidays as permitted by code If unsure, please contact the West Virginia Tax Division to determine the payment deadlines for a certain tax year

-53-

INDEX A

Amended Return 18, 42 C Composite Return 17 D Deceased Taxpayer 19, 21, 22, 27 Dependents 24, 41 Direct Deposit 15, 21 Disability Deduction 21, 27 E Estimated Tax 22 Exemptions 17, 19, 21, 24 Extension of Time 25, 47 F Failure to Receive a Withholding Tax Statement (W-2) 23 Family Tax Credit 11, 12 Filing Requirements 17, 21 Filing Status 24 Forms IT-140 1 Schedule A 7

Schedule DP 41 Schedule E 14 Schedule F 45

Schedule FTC-1 11 Schedule H 13

Schedule HEPTC-1 9 Schedule M 3, 4

Schedule UT 44

WV4868 47 H Homestead Excess Property Tax Credit 19 I Income Tax Paid to Another State (Schedule E) 14, 33 Injured Spouse 23, 24 Interest and Additions for Late Payment of Tax 22 IRS Information Exchange 23 Itemized Deductions 19 L Low-Income Earned Income Exclusion 24, 29 M Military Retirement Information 26 P Penalty for Underpayment of Estimated Tax 22 Prior Y ear Tax Liability 23 Purchaser's Use Tax 43, 44 R Railroad Retirement Income 20, 27, 30 Refund Information 21 S Senior Citizens Tax Credit 19, 33 Senior Citizens Tax Deduction 21, 27, 28 Signature Required 22 SMART529 21 Surviving Spouse 19, 21, 22, 24, 27 T Tax Computation Nonresident, Part-Y ear Resident 18, 25, 30 Tax Rate Schedules 35 Tax Table 36 W Worksheets Low-Income Earned Income Exclusion 29 Senior Citizen Deduction 28 WV Children's Trust 25 WV College Savings Plan and Prepaid Tuition Trust Fund 21, 27 WV Police, Deputy Sheriffs' or Firemen's Pension, WV Teachers, Public Employees, Military, and Federal Retirement 20, 26

Wheeling 40 - 14th St, Suite 101 (304) 238-1152 Martinsburg 397 Mid Atlantic Parkway, Suite 2 (304) 267-0022 Clarksburg 153 W Main Street (304) 627-2109 Parkersburg 400 - 5th St, Room 509 (304) 420-4570 Charleston 1001 Lee Street, East (304) 558-3333 Beckley 407 Neville St, Suite 109 (304) 256-6764 State Taxpayer Assistance Locations

West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071

PRST STD

US POSTAGE PAID State of WV 1-800-982-8297 taxhelp@wv.gov www.tax.wv.gov If you are due a REFUND, mail your return to: If you owe taxes, mail your return to:

West Virginia Tax Division PO Box 1071 Charleston, WV 25324-1071

West Virginia Tax Division PO Box 3694 Charleston, WV 25336-3694

WV Personal Income Tax Forms and Instructions Booklet — IT-140 (master)

# preamble

# WW EST VIRGINIA TAX DIVISIONEST VIRGINIA TAX DIVISION

# TABLE OF CONTENTS

# TELEPHONE NUMBER EMAIL EXTENDED DUE DATE

# FILING JOINT

# DEPENDENT CHILD EXEMPTIONS

# PRIMARY LAST NAME SOCIAL SECURITY NUMBER

# REQUEST WAIVER QUALIFIED FARMER REQUEST ANNUALIZED REQUEST SHORT METHOD

# SMALL BUSINESS

# STATE VETERANS

# CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER

# Schedule M MODIFICATIONS TO

# Schedule M MODIFICATIONS

# TAX CREDIT SCHEDULE APPLICABLE CREDIT

# TAX CREDIT SCHEDULE APPLICABLE CREDIT

# INCLUDES PRIOR CARRY

# NONRESIDENT PART-YEAR RESIDENTS

# WV SOURCE INCOME DURING NONRESIDENT PERIOD

# ADJUSTMENTS

# AND CERTAIN ACTIVE MILITARY MEMBERS

# Schedule HEPTC-1 Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2025

# Schedule FTC-1 Form IT-140 FAMILY TAX CREDIT 2025

# Schedule H CERTIFICATION FOR

# TAXPAYER

# PHYSICIAN

# Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2025

# RESIDENCY STATUS RESIDENT

# MOVED INTO WEST VIRGINIA

# MM DD YYYY

# RETURNED PAYMENT CHARGE

# TIPS ON FILING A PAPER RETURN

# MI LLER AMELI A H

# GENERAL INFORMATION WHO MUST FILE

# RESIDENCY STATUS RESIDENT

# PART-YEAR RESIDENT

# FULL-YEAR NONRESIDENT

# SPECIAL NONRESIDENTS

# AMENDED RETURN

# WEST VIRGINIA SOURCE INCOME

# FILING STATUS

# DECEASED TAXPAYER

# EXEMPTIONS

# ITEMIZED DEDUCTIONS

# PROPERTY TAX CREDITS

# DISABLED VETERANS REAL PROPERTY TAX CREDIT

# MOTOR VEHICLE TAX CREDIT

# SMALL BUSINESS PROPERTY TAX CREDIT

# MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES

# CERTAIN STATE AND FEDERAL RETIREMENT SYSTEMS

# SURVIVING SPOUSE

# WEST VIRGINIA COLLEGE SAVINGS PLAN AND PREPAID TUITION TRUST FUNDS

# GAMBLING LOSS

# REFUND OF OVERPAYMENT

# DIRECT DEPOSIT

# PENALTIES AND INTEREST

# PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX

# EXCEPTIONS TO THE PENALTY

# SPECIAL RULES FOR FARMERS

# WAIVER OF PENALTY

# CREDIT FOR ESTIMATED TAX

# EXTENSION OF TIME

# SIGNATURE

# WEST VIRGINIA INCOME TAX WITHHELD

# PRIOR YEAR TAX LIABILITIES

# IRS INFORMATION EXCHANGE

# INJURED SPOUSE

# TAX DIVISION PROCESSING AND PROCEDURES

# EXEMPTIONS

# RESIDENTS

# NONRESIDENTS AND PART -YEAR RESIDENTS

# SCHEDULE M INSTRUCTIONS

# MODIFICATIONS

# EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION

# West Virginia Police Retirement 7,000 0

# WEST VIRGINIA LOW -INCOME EARNED INCOME EXCLUSION WORKSHEET

# RESIDENTS OF KENTUCKY , MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA

# MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES

# BUSINESS CONDUCTED IN WEST VIRGINIA

# BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA

preamble

WW EST VIRGINIA TAX DIVISIONEST VIRGINIA TAX DIVISION

TABLE OF CONTENTS

TELEPHONE NUMBER EMAIL EXTENDED DUE DATE

FILING JOINT

DEPENDENT CHILD EXEMPTIONS

PRIMARY LAST NAME SOCIAL SECURITY NUMBER

REQUEST WAIVER QUALIFIED FARMER REQUEST ANNUALIZED REQUEST SHORT METHOD

SMALL BUSINESS

STATE VETERANS

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER

Schedule M MODIFICATIONS TO

Schedule M MODIFICATIONS

TAX CREDIT SCHEDULE APPLICABLE CREDIT

TAX CREDIT SCHEDULE APPLICABLE CREDIT

INCLUDES PRIOR CARRY

NONRESIDENT PART-YEAR RESIDENTS

WV SOURCE INCOME DURING NONRESIDENT PERIOD

ADJUSTMENTS

AND CERTAIN ACTIVE MILITARY MEMBERS

Schedule HEPTC-1 Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2025

Schedule FTC-1 Form IT-140 FAMILY TAX CREDIT 2025

Schedule H CERTIFICATION FOR

TAXPAYER

PHYSICIAN

Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2025

RESIDENCY STATUS RESIDENT

MOVED INTO WEST VIRGINIA

MM DD YYYY

RETURNED PAYMENT CHARGE

TIPS ON FILING A PAPER RETURN

MI LLER AMELI A H

GENERAL INFORMATION WHO MUST FILE

RESIDENCY STATUS RESIDENT

PART-YEAR RESIDENT

FULL-YEAR NONRESIDENT

SPECIAL NONRESIDENTS

AMENDED RETURN

WEST VIRGINIA SOURCE INCOME

FILING STATUS

DECEASED TAXPAYER

EXEMPTIONS

ITEMIZED DEDUCTIONS

PROPERTY TAX CREDITS

DISABLED VETERANS REAL PROPERTY TAX CREDIT

MOTOR VEHICLE TAX CREDIT

SMALL BUSINESS PROPERTY TAX CREDIT

MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES

CERTAIN STATE AND FEDERAL RETIREMENT SYSTEMS

SURVIVING SPOUSE

WEST VIRGINIA COLLEGE SAVINGS PLAN AND PREPAID TUITION TRUST FUNDS

GAMBLING LOSS

REFUND OF OVERPAYMENT

DIRECT DEPOSIT

PENALTIES AND INTEREST

PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX

EXCEPTIONS TO THE PENALTY

SPECIAL RULES FOR FARMERS

WAIVER OF PENALTY

CREDIT FOR ESTIMATED TAX

EXTENSION OF TIME

SIGNATURE

WEST VIRGINIA INCOME TAX WITHHELD

PRIOR YEAR TAX LIABILITIES

IRS INFORMATION EXCHANGE

INJURED SPOUSE

TAX DIVISION PROCESSING AND PROCEDURES

EXEMPTIONS

RESIDENTS

NONRESIDENTS AND PART -YEAR RESIDENTS

SCHEDULE M INSTRUCTIONS

MODIFICATIONS

EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION

West Virginia Police Retirement 7,000 0

WEST VIRGINIA LOW -INCOME EARNED INCOME EXCLUSION WORKSHEET

RESIDENTS OF KENTUCKY , MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA

MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES

BUSINESS CONDUCTED IN WEST VIRGINIA

BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA

RENT & ROYALTY INCOME