How to File a West Virginia Tax Amendment


amend West Virginia taxes
West Virginia
"The Mountain State"

If you need to change or amend an accepted West Virginia State Income Tax Return for the current or previous Tax Year, you need to complete Form IT-140. Form IT-140 is the Form used for the Tax Amendment. You can prepare a 2018 West Virginia Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, 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
Prepare only a WV State Return
with a State Only Code: FreeFed19
File a 2018 West Virginia Tax Amendment
You cannot eFile a WV Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
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 IN-140 - Print, Mail the Form to WV State Tax Depart. to:
West Virginia State Tax Department
Revenue Division
P.O. Box 1071
Charleston, West Virginia 25324-1071
WV Tax Amendment Form IN-140
This Form can be used to file a: Tax Return, Tax Amendment, Change of Address. Check the "Amended return" box on Form IN-140.
Step 1: Download, Complete Form IN-140 for the appropriate Tax Year below.
Step 2: Sign, Mail Form IN-140 to the address listed above
Tax Year 2018 only: Prepare online on eFile.com until Oct. 15, 2019. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2018 - Form IN-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 2018 Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. Select Form IN-140 for the Tax Year you are amending. You will also file an IRS Tax Amendment Form 1040X.
Check Your WV Tax Amendment Status
1. Call the West Virginia State Tax Department at 1-800-982-8297.
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.