Form IT-140 (2023): West Virginia Personal Income Tax Return

Form IT-140 is the official West Virginia (WV) tax form used by individuals to file their personal income tax returns for the tax year 2023. This return is submitted to the WV State Tax Department to report your income, deductions, and credits, ultimately determining your tax liability or refund.

Who Needs to File Form IT-140?

A. WV Residents: All residents of West Virginia, regardless of income source (within or outside WV).

B. Non-Residents with WV Income: Individuals who are not residents of WV but earned income from within the state.

C. Part-Year Residents: Those who moved into or out of WV during the tax year.

D. Residents of Specific States with WV Income: Full-year residents of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky, with only WV salary and wage income.

What Information Do You Need to File Form IT-140?

Federal Tax Return: A copy of your completed federal tax return (usually Form 1040) and any relevant schedules.

W-2 Forms: Wage and tax statements (W-2) from all employers.

1099 Forms: Various income statements like 1099-MISC for self-employment income, 1099-INT for interest income, and 1099-G for unemployment benefits.

Other Supporting Documents: Documentation for deductions and credits you may claim, such as receipts for charitable contributions or proof of residency changes.

Key Filing Information For Form IT-140:

A. Deadline: The deadline to file your Form IT-140 and pay any taxes owed is April 15, 2024 (coincides with the federal filing deadline).

B. Extensions: An extension to file can be requested by submitting Form WV4868 by the April 15th deadline. This extends the filing date to October 15, 2024, but not the payment deadline.

C. Filing Options: You can file electronically through the WV State Tax Department website, or mail a paper copy.

To access the current year's Form IT-140, click here.