W. Va. Code R. § 110-21A-3
Taxable Income Calculation
Eligible taxpayers may deduct earned income from federal adjusted gross income to the extent it is included in federal adjusted gross income as set forth in Section 4 of this rule in order to determine the taxpayer's West Virginia taxable income.
Amendment history
6/1/1997
Source: view the official text
Nearby sections (25 sections)
- 110-21-60 · Change Of Election
- 110-21-71 · Requirement Of Withholding Tax From Wages
- 110-21-72 · Information Statement For Employee
- 110-21-73 · Credit For Tax Withheld
- 110-21-74 · Employer Return And Payment Of Withheld Taxes
- 110-21-75 · Employer's Liability For Withheld Taxes
- 110-21-76 · Employer's Failure To Withhold
- 110-21-80 · Criminal Penalties
- 110-21-81 · General Procedure And Administration
- 110-21-82 · Severability
- 110-21A-1 · General
- 110-21A-2 · Definitions
- 110-21A-3 · Taxable Income Calculation
- 110-21A-4 · Amount of Deduction
- 110-21A-5 · Withholding
- 110-21A-6 · Filing of a Return
- 110-21B-1 · General
- 110-21B-2 · Definitions
- 110-21B-3 · Citizen Tax Credit
- 110-21B-4 · Qualification for Homestead Exemption
- 110-21B-5 · Determination of Eligibility
- 110-21B-6 · Notice of Eligibility, Forms and Instructions
- 110-21B-7 · Calculation of Credit
- 110-21C-1 · General
- 110-21C-2 · Definitions