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How to File a West Virginia Tax Amendment

West Virginia State Taxes
amend West Virginia taxes
West Virginia
"The Mountain State"

When Do I Need to File a West Virginia Tax Amendment?

If you file a federal income tax amendment, you must file a West Virginia state tax amendment within a period of 90 days of filing a federal tax amendment. However, if the the IRS amended your federal tax return and you filed taxes in West Virginia, you must file a West Virginia tax amendment form within a period of 90 days since the changes were made final.

How Do I Correct My Accepted West Virginia Tax Return or File An Amended West Virginia Tax Return?

If you need to make changes to your accepted West Virginia tax return, or if you have made changes to your federal tax return, you will need to file a West Virginia tax amendment. Follow these steps to complete and file your amended state return: 

  1. Download and complete Form IT-140 yourself.
  2. Print out the form and mail it to:West Virginia State Tax Department, Revenue Division, P.O. Box 1071, Charleston, West Virginia 25324-1071. 

West Virginia Tax Forms (Download, Fill Out, Print, and Mail)

For Tax Years after 2006, fill out form IT-140 for the specific tax year you are amending, making an indication on the form that it's an amended tax return.

Form (Tax Year) Description
Form IT-140 (2016) West Virginia Personal Income Tax Return
Form IT-140 (2015) West Virginia Personal Income Tax Return
Form IT-140 (2014) West Virginia Personal Income Tax Return
Form IT-140 (2013) West Virginia Personal Income Tax Return
Form IT-140 (2012) West Virginia Personal Income Tax Return
Form IT-140 (2011) West Virginia Personal Income Tax Return

How Do I Check the Status of My West Virginia Tax Amendment?

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

What Are the Penalties, Interest, and Fees Associated with Amended West Virginia Tax Returns?

The state of West Virginia collects interest on unpaid or underpaid tax. The Tax Commissioner is entrusted with determining and adjusting the interest rates charged to any amount of unpaid tax. The annual interest rate, once determined, stays in place for 6 months, and then is re-evaluated. The current interest rate is 9.5%.

There is a 5% per month failure-to-file penalty, never exceeding 25% of the total tax due. There's also a failure-to-pay penalty amounting to 0.5% per month, never exceeding 25% of the tax due.

If both late filing and failure to pay penalties are assessed, then the total penalty can't exceed $5 per month and the maximum of both penalties may not exceed 50% of the tax due.

Where Do I Mail My West Virginia Tax Amendment? - West Virginia Mailing Address:

West Virginia State Tax Department
Revenue Division
P.O. Box 1071
Charleston, West Virginia 25324-1071

West Virginia State Tax Department Phone Number: 1-800-982-8297

West Virginia State Tax Department

Where Can I Find More Information on West Virginia Income Taxes?

How Do I Only File My West Virginia Tax Return?

Where is My West Virginia State Tax Refund?

West Virginia Tax Extension

West Virginia State Taxes

What If I Need to Fix My Accepted IRS Tax Return?

Learn how to amend your federal tax return.