WV TSD-411 — Senior Citizen Tax Credit Publication

TSD 411
Senior Citizen Tax Credit
This publication provides general information and is not meant to be a substitute for tax laws or regulations.
Senior citizens eligible for the Homestead Exemption Program through their county Assessor's Office may be entitled to a refundable income tax credit. In January, Senior Citizens who receive the Homestead Exemption will receive information about how to claim the refund, if eligible, along with form SCTC-A.
The eligible persons' federal adjusted gross income and the number of persons in the home determine eligibility. If an eligible senior citizen is not required to file federal income tax, the income used to determine eligibility will include wages, interest and dividend income, alimony received, certain pensions and annuities, unemployment compensation, gambling winnings, and farm income, amongst other income. The income does not include any social security income.
In the following chart, find the applicable tax year and number of persons in the senior's household. The senior citizen's income, as explained above, must be the same or less than that on the chart to qualify for the Senior Citizen Tax Credit. Each year the poverty guidelines are adjusted by the U.S. Department of Health and Human Services.

Text version of this table

2025 Low-Income Guidelines
Household Size	SCTC Max Income
1	$23,475
2	$31,725
3	$39,975
For each additional person, add:	$8,250
2024 Low-Income Guidelines
Household Size	SCTC Max Income
1	$22,590
2	$30,660
3	$38,730
For each additional person, add:	$8,070

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Rev. January 2026 | West Virginia Tax Division