West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21-13
West Virginia deduction of resident individual
Official textcode.wvlegislature.gov
The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.
Source: view the official text
In this chapter (40 sections)
- 11-21-9 · Meaning of terms
- 11-21-9A · Pledge of credit or collateral by endorser, guarantor or…
- 11-21-10 · Low income exclusion
- 11-21-10A · Adoption tax credit
- 11-21-11 · West Virginia taxable income of resident individual
- 11-21-12 · West Virginia adjusted gross income of resident individual
- 11-21-12A · Additional modification reducing federal adjusted gross…
- 11-21-12B · Combat pay exempt
- 11-21-12C · Deduction for long-term care insurance
- 11-21-12D · Additional modification reducing federal adjusted gross…
- 11-21-12E · Additional modification reducing federal adjusted gross…
- 11-21-12F · Additional modification increasing federal adjusted gross…
- 11-21-12G · Additional modification increasing federal adjusted gross…
- 11-21-12H · Repeal of section relating to Additional modification…
- 11-21-12I · Decreasing modification reducing federal adjusted gross…
- 11-21-12J · Modifications to federal adjusted income
- 11-21-12K · Additional modification reducing federal adjusted gross…
- 11-21-12L · Decreasing modification reducing federal adjusted gross…
- 11-21-12M · Additional modifications related to a Jumpstart Savings…
- 11-21-12N · Additional modification reducing federal adjusted gross…
- 11-21-13 · West Virginia deduction of resident individual
- 11-21-14 · West Virginia standard deduction of a resident individual
- 11-21-15 · West Virginia itemized deduction of a resident individual
- 11-21-16 · West Virginia personal exemptions of resident individual
- 11-21-17 · Resident partners
- 11-21-17A · Resident shareholders of S corporations
- 11-21-18 · West Virginia taxable income of resident estate or trust
- 11-21-19 · Share of resident estate, trust or beneficiary in West…
- 11-21-20 · Credit for income tax of another state
- 11-21-21 · Senior citizens' tax credit for property tax paid on first…
- 11-21-22 · Low-income family tax credit
- 11-21-22A · Definitions
- 11-21-22B · Amount of credit
- 11-21-22C · Administration
- 11-21-23 · Refundable credit for real property taxes paid in excess of…
- 11-21-24 · Senior citizen property tax relief credit for tax years…
- 11-21-25 · Nonrefundable credit for matching contribution to employee’s…
- 11-21-27 · 11-21-27
- 11-21-28 · 11-21-28
- 11-21-29 · 11-21-29