Form IT-140: West Virginia Personal Income Tax Return

Form IT-140 is the official West Virginia (WV) personal income tax return for individuals. It is used to report your taxable income in WV for the previous year and determine if you owe any taxes or are eligible for a refund.

Who Needs to File Form IT-140?

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

B. Non-Residents: Non-residents with income sourced from WV.

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

D. Special Cases: Residents of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky with only salary and wages sourced from WV (see instructions for details).

What Information Do I Need to File?

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

Income Documentation: W-2s, 1099s, and records of any other income sources.

Deductions and Credits: Documentation for any deductions or credits you are claiming.

Social Security Number(s): Your Social Security Number (SSN) and the SSN of any dependents you are claiming.

Banking Information (Optional): Routing and account number for direct deposit of your refund (if applicable) or electronic payment of any tax owed.

Where Can I Get Form IT-140?

  • Download: You can download Form IT-140 and its instructions attached below.

Important Dates (as of March 14, 2024):

  • Filing Deadline: April 15, 2024 (Same as federal filing deadline)
  • Extensions: You can request an extension to file using Form WV4868 until October 15, 2024. However, any tax owed is still due by April 15th.