West Virginia Tax Amendment Form IT-140

If you need to change or amend an accepted West Virginia State Income Tax Return for the 2024 tax year or previous, you need to complete Form IT-140. Form IT-140 is a dual form used for the Tax Return and Tax Amendment. You can prepare a West Virginia Tax Amendment Form for the current Tax Year (2024) on eFile.com, however you can not file it electronically, you must mail it in. For all previous WV Tax Years complete form IT-140, see below by Tax Year. For a federal amendment, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the West Virginia Tax Agency, thus you should file a West Virginia Amendment within one year.

Function

Description

West Virginia Tax Deadlines, Forms, Extension, Penalties

Instructions, Resources on how to prepare and e-File West Virginia Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a WV + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and West Virginia Tax Returns

Prepare only a WV State Return without an IRS return

Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.

File a West Virginia Tax Amendment

You can prepare a WV Tax Amendment here on eFile.com and mail it in as it cannot be eFiled.
Option 1: Sign into your eFile.com account, modify your Return and download/print WV Form IT-140 under My Account Check the "Amended return" box to report that it's an amended tax return.
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign WV Form IT-140 - Print, Mail the Form to WV State Tax Depart. to:

If you expect a Tax Refund on your Amended Return
West Virginia State Tax Department
P.O. Box 1071
Charleston, West Virginia 25324-1071
If you owe Taxes and include payment on your Amended Return
West Virginia State Tax Department
P.O. Box 3694
Charleston, West Virginia 25336-3694

WV Tax Amendment Form IT-140
This Form can be used to file a: Tax Return, Tax Amendment, Change of Address. Check the "Amended return" box on Form IT-140.

Step 1: Download, Complete Form IT-140 for the appropriate Tax Year below.
Step 2: Sign, Mail Form IT-140 to the address listed above.

Current tax year only: Prepare online on eFile.com until the October deadline. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.

Important: After the October deadline you can complete and sign tax forms online here on eFile, before you download, print and mail them to the state tax agency. - Form IT-140.

How to correct a rejected Tax Return

If your WV Tax Return was rejected by the WV Tax Agency - not eFile.com - instructions on how to correct a rejected West Virginia Tax Return.

For all Tax Years prior to Current Tax Year, Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. Select Form IT-140 for the Tax Year you are amending. You will also file an IRS Tax Amendment Form 1040X.

Tax Year 2025 - Form IT-140
Tax Year 2024 - Form IT-140
Tax Year 2023 - Form IT-140
Tax Year 2022 - Form IT-140
Tax Year 2021 - Form IT-140
Tax Year 2020 - Form IT-140
Tax Year 2019 - Form IT-140
Tax Year 2018 - Form IT-140
Tax Year 2017 - Form IT-140
Tax Year 2016 - Form IT-140
Tax Year 2015 - Form IT-140
Tax Year 2014 - Form IT-140
Tax Year 2013 - Form IT-140
Tax Year 2012 - Form IT-140
Tax Year 2011 - Form IT-140

Check Your WV Tax Amendment Status

1. Call the West Virginia State Tax Department at 800-982-8297.
2. Contact the WV State Tax Department.

West Virginia Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in West Virginia tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended West Virginia return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional West Virginia Tax Income Taxes Deadlines

West Virginia Income Tax Penalties

Find out how West Virginia Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

Will I get a bigger tax refund in 2026?

Many taxpayers can expect a bigger tax refund on your 2025 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2025 taxes, which is the tax return you'll file in 2026.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2025 Tax Refund Calculator to get a high-level understanding of your taxes.

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