West Virginia Income Taxes and State Tax Forms

Prepare and efile Your West Virginia Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your West Virginia state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com.

West Virginia Income Tax Filing Deadline

The regular deadline to file a West Virginia state income tax return is April 15.

Tax Day Date	Type of Income Tax Return Filing Deadline
April 15, 2012	Due date for West Virginia Virginia State Income Tax Return - filing deadline
April 15, 2012	Due date for West Virginia extension requests and automatic extensions
October 15, 2012	Last day to efile a West Virginia State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines here.

Find federal income tax return filing deadlines here.

 

West Virginia State Tax Forms

All of the following West Virginia state tax forms are supported by the efile.com software:

 

Form/Schedule	Description
Form IT-140	Resident, Part-Year Resident, and Nonresident Income Tax Return
Schedule C	Credit for B&O Tax Payable
Schedule E	Credit For Income Tax Paid To Another State
Schedule F	Statement of Claimant to Refund Due Deceased Taxpayer
Schedule G	Exemptions
Schedule H	Certification of Permanent and Total Disability
Schedule M	Modifications To Adjusted Gross Income
Schedule PBGC	Pension Benefit Guaranty Corporation
Schedule T	Tax Computation Schedule
Form IT-140 ES	Individual Estimated Income Tax Payment Voucher
Form IT 210	Underpayment of Estimated Tax by Individuals
Form WV/SCTC-1	Senior Citizen Tax Credit for Property Tax Paid
Form 140R	Individual Income Tax Payment Voucher
Form 140V	Individual Income Tax Electronic Payment Voucher
Form 8453-OL	Individual Income Tax Declaration for Electronic Filing
Worksheet LIE	Low Income Exclusion for Resident

  

 

West Virginia State Tax Forms that cannot be efiled

 

Form/Description	Instructions
Past Year Forms: Tax Year 2010 West Virginia Tax Forms (Print, Fill Out, and Mail)
Form IT-140	Resident, Part-Year Resident, and Nonresident Income Tax Return
Schedule C	Credit for B&O Tax Payable
Schedule E	Credit For Income Tax Paid To Another State
Schedule F	Statement of Claimant to Refund Due Deceased Taxpayer
Schedule G	Exemptions
Schedule H	Certification of Permanent and Total Disability
Schedule M	Modifications To Adjusted Gross Income
Schedule PBGC	Pension Benefit Guaranty Corporation
Schedule T	Tax Computation Schedule
Form IT-140 ES	Individual Estimated Income Tax Payment Voucher
Form IT 210	Underpayment of Estimated Tax by Individuals
Form WV/SCTC-1	Senior Citizen Tax Credit for Property Tax Paid
Form 140R	Individual Income Tax Payment Voucher
Form 140V	Individual Income Tax Electronic Payment Voucher
Form 8453-OL	Individual Income Tax Declaration for Electronic Filing
Worksheet LIE	Low Income Exclusion for Resident

 

West Virginia Tax Extensions

West Virginia will honor federal extensions if you owe no tax. If you owe state taxes, you can request an extension of time to file by submitting Schedule L by April 15. But you must pay any balance due by the deadline or you may accrue penalties and interest.

Learn more about filing a West Virginia State Tax Extension.

WV Tax Amendments

If you have already filed or efiled your state return and you need to make corrections, you can file an amended state return. You must also file an amended WV return if you amend your federal return.

To prepare an amended West Virginia tax return, simply fill out a new Form IT-140 and mark the line "Amended Return" on the front of the form.

Where's My Refund? - Check Your WV State Tax Refund Status

If you efile a West Virginia tax return, your refund will generally be processed in 3 weeks. Allow 8 weeks if you filed on paper.

You can check the official status of your WV tax refund online here.

WV efile Error Codes

View a list of all West Virginia State efile Income Tax Return Error Reject Codes.

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West Virginia Tax Facts

West Virginia Income Tax:

Individual income in West Virginia is taxed across four tax brackets at four graduated tax rates: 

• 3 percent for the first $10,000 of taxable income
• 4 percent for income between $10,001 and $25,000
• 4.5 percent for income between $25,001 and $40,000
• 6 percent for income between $40,001 and $60,000
• 6.5 percent for income over $60,000 ($60,001 and over) 

WV Sales Tax:

West Virginia has a 6% sales tax. There are no local sales taxes. Certain food items are taxed at a lower rate of 3%, but this rate will drop to 2% in 2012.

WV Personal Property Tax:

Personal property taxes are levied by the state as well as by localities and are assessed and collected at the county level.

Odd Tax Fact:

West Virginia imposes a special tax on businesses selling sparklers and certain other novelties such as glow-worms, explosive caps for toy guns, and trick noisemakers.

State Tax Agency:

For more information, you can visit the website of The West Virginia State Tax Department.

Back to overview of state income taxes

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