WEST VIRGINIA
separate property state

 

Military Income:   Fully taxable unless individual did not maintain a physical presence in the state for more than 30 days during the year.  If this is true and taxes were withheld, the individual files as a nonresident in order to get a full refund. 

Military Filing Requirement:  No, if no tax withheld a return does not have to be filed to maintain residency.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse must maintain a domicile in another state. If taxes are e-filed, a copy of their DD2058, State of Legal Residence Certificate must be mailed or faxed to the state.

Forms Used:            

Filing Status:  If a joint federal return was filed, a separate or joint state return can be filed.  BUT  if a separate federal return was filed, a separate state return MUST be filed. 

Attach Copy of Federal Return:  No

Not Taxed: 

Other State Tax Credit:   Available.  Attach West Virginia Schedule E and copy of other state return.  

Reciprocity StatesKentucky, Maryland, Ohio, Pennsylvania, and Virginia.

Where to Mail:

Department of Tax and Revenue
PO Box 1071
Charleston, WV  25324-1071

 
Forms:  (304) 344-2068 Refund Inquiry: (304) 344-2068
General Information:  (304) 558-3333 Electronic Filing(304) 558-3333
Other Info: Website:  http://tax.wv.gov/Pages/default.aspx

Department of Tax and Revenue
Taxpayer Services Division
PO Box 3784
Charleston, WV  25337-3784

 
E-filing Info: Retain WV 8453 for 3 years.  The following CANNOT be filed electronically: 
  • Nonresident and part year resident returns
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both West Virginia residents, lived at their present location all year, and one or both had income.

Main Info Screen.  West Virginia military residents can be considered nonresidents for tax purposes if they meet all of the requirements listed in Military Income above.  Therefore a non-resident West Virginia income tax return will be prepared.  Check the box for not preparing a state return to make the red fields go away.

 

West Virginia IT-140 Form.  A joint resident West Virginia income tax return is prepared. 

 

WV Sch A, Adjusted Gross Income will be generated.  This form is used to subtract out the military member's exempt income.  As West Virginia does not tax military income when stationed outside the state, the military members income is not taxable.  The only way to properly do this for West Virginia is to Link on line 74, Other adjustments in the West Virginia Source Income NR Period column, and add a Scratch Pad.

Scratch Pad - Detail Sheet.  In the Type field enter a description of the income.  In the Amount column enter the income from the Military Member's W-2.

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of West Virginia, while the other member is a resident of a different state.  A West Virginia income tax return must be prepared due to the taxpayer or spouse having West Virginia earned income.

Main Info Screen.  If a joint federal return was filed, a separate or joint state return can be filed.  For this example, the taxpayer is a resident of West Virginia while the spouse is a resident of North Dakota.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

West Virginia IT-140 NR/PY Form.   A joint non-resident West Virginia income tax return should be prepared. 

 

WV Sch A, Adjusted Gross Income will be generated.  This form is used to subtract out the military member's exempt income as well as the other-states (North Dakota) income.  As West Virginia does not tax military income when stationed outside the state, the military members income is not taxable.  The only way to properly do this for West Virginia is to Link on line 74, Other adjustments in the West Virginia Source Income NR Period column, and add a Scratch Pad.

Scratch Pad - Detail Sheet.  In the Type field enter a description of the income.  In the Amount column enter the income from the Military Member's W-2.

Review the remainder of the West Virginia Form IT-140 NR/PY to ensure the other state income and the military out-of-state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a West Virginia tax return due to one or both having West Virginia earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a West Virginia income tax return because the spouse worked in West Virginia.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

West Virginia IT-140 NR/PY Form.   A joint non-resident West Virginia income tax return should be prepared. 

 

West Virginia Non Resident Schedule M, Modifications to Adjusted Gross Income will be generated.  To comply with the provisions of the Service Member's Civil Relief Act, the military member's non-resident income must be entered on line 48, Other deductions...  Link on the box in the appropriate column to a Scratch Pad - Detail Sheet. The nonresident military spouse's wages and salary are also reported on Line 43. Enter the appropriate amount as shown in the example.

Scratch Pad - Detail Sheet:  In the Type field enter a description of the income.  In the Amount column enter the income from the Military member's W2.

Review the remainder of the West Virginia Form IT-140 NR/PY to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from West Virginia during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of West Virginia.  The Spouse and taxpayer must file a West Virginia tax return due to one or both of them having West Virginia earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from West Virginia to North Dakota during the year.  The spouse was a resident of West Virginia but is now changing their residency to North Dakota for tax purposes.  The spouse therefore was a part-year resident of both West Virginia and North Dakota and must file a West Virginia income tax return because the spouse worked in West Virginia.

 

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

West Virginia IT-140 NR/PY Form.   A joint part-year resident West Virginia income tax return should be prepared.  You must enter dates of residency as shown in the example.

 

West Virginia Non Resident Schedule M, Modifications to Adjusted Gross Income will be generated.  To comply with the provisions of the Service Member's Civil Relief Act, the military member's non-resident income must be entered on line 43, Other deductions...  Link on the box in the appropriate column to a Scratch Pad - Detail Sheet

Scratch Pad - Detail Sheet:  In the Type field enter a description of the income.  In the Amount column enter the income from the Military Member's W-2.

Review the remainder of the West Virginia Form IT-140 NR/PY to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of West Virginia with Income from Another State  - Taxpayer is single.  The taxpayer must file a West Virginia tax return due to him or her having West Virginia earned income.

Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of West Virginia.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.  As West Virginia does not tax military income when stationed outside the state, the military members income is not taxable.  Therefore a non-resident West Virginia income tax return will be prepared.  Check the box for not preparing a state return to make the red fields go away.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states. You will need to make sure the ND income is included under the WV column.

 

West Virginia IT-140 NR/PY Form.  A non-resident West Virginia income tax return is prepared.  West Virginia taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).  

WV Sch A, Adjusted Gross Income will be generated.  This form is used to subtract out the other-states (North Dakota) income.  As West Virginia does not tax military income when stationed outside the state, the military members income is not taxable.  The only way to properly do this for West Virginia is to Link on line 69, Other adjustments in the West Virginia Source Income NR Period column, and add a Scratch Pad.

Scratch Pad - Detail Sheet.  In the Type field enter a description of the income.  In the Amount column enter the income from the Military Member's W-2.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended West Virginia return must be filed because the taxpayer received new tax information after their West Virginia return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

West Virginia IT-140 - The same West Virginia Form that was used to file the return is used to amend the return. Input the county code as in the example. You must check Amended return box and the box to override all applicable entries before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

West Virginia IT-140 Page 2 - Income Tax Return.  Return to Page 2 of the West Virginia IT-140 form to determine if the taxpayer is receiving an additional refund or owes money. 

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.