West Virginia Returns: IT-140, Border-State Wage Rule, Credits

Updated November 4, 2026

Graduated rates, a federal starting point and who files

West Virginia taxes income on a graduated scale. The tax division starts with your federal adjusted gross income. Then you add and subtract items on Schedule M, and the booklet's rate schedules, which differ by filing status, give the tax.

You must file Form IT-140 if you were a West Virginia resident for all or part of the year, or if you were a nonresident whose federal income includes West Virginia-source income. You must also file, even with no federal filing requirement, if your West Virginia income is above your exemption allowance, if you claim the senior citizen or homestead property tax credit, or if you are due a refund. An older couple whose income is under their allowance plus the senior modification does not have to file, unless a refund is due.

The five-state wage rule and other nonresident cases

West Virginia has reciprocal agreements with five neighbors. A person who lived in Kentucky, Maryland, Ohio, Pennsylvania or Virginia for the whole year, and whose only West Virginia income was wages and salaries, is a special nonresident if the home state taxed those wages and West Virginia tax was withheld. You mark the nonresident special box and complete Part II of Schedule A. That is how you get the West Virginia withholding back. Active-duty military members stationed here but domiciled elsewhere use the same part, with Form DD2058.

Residents of any other state cannot use Part II. They report West Virginia-source income in Part I of Schedule A.

The booklet treats you as a resident if you keep a physical presence here for more than the day count it lists, even if you are also a resident of another state. Nonresident partners, S corporation shareholders and trust beneficiaries may join a composite return filed by the entity, which carries a processing fee.

For tax paid to another state, you complete a separate Schedule E for each state and keep that state's papers. Part-year residents get the credit only if the other state's income is in their West Virginia taxable income. Our remote worker guide explains multi-state filing.

Social Security, military pay, pensions and senior modifications

• Social Security is fully exempt up to an income limit that depends on filing status. Above the limit, a share of the benefits is allowed as a decreasing modification on Schedule M.
• Military retirement is not taxed, and neither are West Virginia state and local police, deputy sheriff and firefighter retirement, federal law enforcement retirement, or survivor annuities. Railroad Retirement benefits are not taxed either.
• Other public pensions. Modifications for West Virginia public employee and teacher retirement and federal retirement are capped.
• Active-duty pay. A decreasing modification applies to certain active duty ordered by the President. A resident who separated from active service can subtract active-duty pay, with military orders, a DD 214 and a W-2 attached.
• Age and disability. People 65 or older, or people a physician has found permanently and totally disabled, can reduce income up to a cap. A surviving spouse may qualify for a similar modification.

The division also lists a Military Incentives Credit on Schedule J and a Volunteer Firefighter Tax Credit on Form VFTC-1. Contributions to the state's college savings plans can be deducted on Schedule M. Gambling losses are deductible only for West Virginia gambling and only if you itemized federally.

Property tax credits that can require a return

Two credits in the booklet reach low-income homeowners and seniors, and each can require a state return even with no federal filing requirement.

• Senior Citizens Tax Credit. It is limited to people in the Homestead Exemption program who pay property taxes, with income below a share of the federal poverty guidelines. The division mails Form SCTC-A to participants.
• Homestead Excess Property Tax Credit. It is refundable for low-income owners when the real property tax on an owner-occupied home is above a share of household income. You do not need the Homestead Exemption. You file Schedule HEPTC-1 and a Class 2 receipt.

The Disabled Veteran Real Property Tax Credit is a third option. If you claim it, you cannot also take the other two. A widowed spouse may now claim it if the disabled veteran claimed it the year before.

Moving to or from Florida: part-year returns

If you moved into or out of West Virginia during the year, you file Form IT-140 as a part-year resident and complete Schedule A. Column A takes the federal amounts. Column B takes income received while you were a West Virginia resident. Column C takes income from West Virginia sources while you were a nonresident.

Deductions follow the same split. If you paid into an IRA all year, you may claim only the payments from your resident period, unless they came from West Virginia income. A couple cannot file jointly when one spouse changes residence during the year and the other does not.

Keep the date your West Virginia residence ended. Our moving to Florida guide covers what happens once Florida becomes home.

Filing, paying and the mistakes that delay a return

The division calls electronic filing through its MyTaxes portal the preferred method, and it also lists free file options and walk-in help. The return follows the federal due date. A federal extension carries over to West Virginia automatically. Enter its date on page 1 and attach a copy. If you only need more time for the state return, file Form WV4868 before the original date. Neither one extends payment. Our extension guide explains how to get the federal extension that West Virginia accepts. Estimated payments use Form IT-140ES.

• Leaving out original withholding papers. Paper filers must send original W-2s, 1099s and K-1s, or the withholding is disallowed.
• Counting city fees as withholding. Local or municipal fees cannot be claimed as West Virginia withholding.
• The wrong substitute form. If a W-2 never arrives, West Virginia wants its own Form IT-102-1, not the federal substitute. Our missing W-2 guide explains the steps.
• Care credit without Form 2441. The state credit is a share of the federal one, and paper filers must attach the federal form.
• Old bank details. Wrong routing or account numbers delay refunds and can bring a returned payment charge.
• Selling real estate as a nonresident. If tax was withheld, Form WV NRSR must be on file before the return.

The division says some returns need a manual review, so answer any inquiry quickly.

Filing from West Virginia with Zero Fuss Taxes

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FAQ

Nearby state guides

Sources

• tax.wv.gov/Individuals/Pages/Individuals.aspx
• tax.wv.gov/Individuals/TaxFilingSeason/Pages/TaxFilingSeason.aspx
• tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.p
• irs.gov/filing/individuals/when-to-file

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.