The following types of income may be subtracted from West Virginia state returns if the taxpayer is eligible.
Interest Exempt from West Virginia - Line 29
Enter the interest included in your Federal Adjusted Gross Income that is exempt from state income tax.
Federal Law Enforcement Officers Retirement - Line 30
If you are a retired federal law enforcement officer or fireman, at least one of the following documents must be submitted.
- Summary of Federal Service from FERS
- Federal Form RI 20-124
- Division of Justice ID card
Police/Fireman Retirement income included in Federal AGI - Line 31
Taxable amount of retirement income reported on your federal return received from any West Virginia state or local police, deputy sheriff's or fireman's retirement system. Limited to $2,000.
Eligible Military Retirement - Line 32
Taxable amount reported on federal return from Armed Forces, Reserves and National Guard.
Teachers Retirement included in Federal AGI - Line 33
Taxable amount of retirement income reported on the federal return received from West Virginia Teachers' Retirement System or West Virginia Public Employees' Retirement System.
Federal Retirement Systems - Line 33
Taxable amount of retirement income reported on federal return. Not to exceed $2,000.
Certain assets held by subchapter S Corporation bank - line 35
"A taxpayer who is a shareholder of an S corporation, or member of a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a modification under §11-21-12k." (WV Booklet)
Active Duty Military Pay - Line 36
Military income received while a on active duty as a member of the National Guard or Armed Forces Reserves.
Active Military Separation - Line 37
If you were on active duty for 30 continuous days prior to separation, enter the amount of active duty pay received.
Military Spouse
Military spouses may be exempt from West Virginia income tax on wages from services they performed in West Virginia. To be eligible, they must meet the following criteria:
- Service member must be in West Virginia and in compliance with military orders
- Spouse must be in West Virginia for the sole purpose to be with service member
- Spouse must maintain a domicile outside of West Virginia
Refund of State income tax received - Line 38
Amount reported on federal return, Schedule 1 Line 1.
Contributions to West Virginia Prepaid Tuition Trust Fund - Line 39
Payments to the prepaid tuition trust fund. If deducted on the federal return, you cannot claim the subtraction.
Railroad Retirement income included in Federal AGI - Line 40
Income received from US Railroad Retirement Board. Include unemployment, disability and sick pay that is included on the federal return. Do NOT include Social Security benefits.
Long Term Care Insurance - Line 41
Enter the amount of long-term care insurance premiums. Supporting documentation must be provided. If no supporting documentation is submitted, the credit will be denied.
IRC 1341 Repayments - Line 42
Repayments made under the claim of right IRC 1341. The repayments must be greater than $3000 to qualify for this subtraction.
Autism Modification - Line 43
For tax years beginning on or after January 1, 2011 a modification was created to reduce federal adjusted gross income in the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism. The maximum amount you can claim for this subtraction is $1,000 for individual filers, and $2,000 for joint filers.
ABLE Act - Line 44
To take this deduction on a West Virginia return, an annual statement or equivalent document must be attached.
West Virginia Jumpstart Savings Program - Line 45
The Jumpstart Savings Program allows taxpayers to help cover the costs of pursuing a trade through an apprenticeship or technical school. You cannot claim more than $25,000 and must include a copy of the annual statement or the credit will not be awarded.
Qualified Opportunity Zone business income - Line 47
Include copy of IRS 8996
Gambling Losses - 48
Gambling losses will be pulled from Federal Schedule A (itemized Deductions) automatically and prorated based on Gambling Winnings reported on Federal 1040. If you need to make adjustments, enter those adjustments. Gambling losses cannot be greater than gambling winnings.
Senior Citizen or Disability Deduction - Line 49
Must be at least age 65 OR certified as permanently and totally disabled to qualify for the subtraction.
Surviving Spouse Deduction - Line 50
Surviving spouse may claim a one time subtraction from income up to $8,000.
- Decedent must be 65 years of age or older OR was certified as permanently and totally disabled
- Surviving spouse did not remarry before end of the taxable year
- Total deductions from income are less than $8,000
Where do I enter the subtractions?
To subtract income from your West Virginia return, go to:
- State (from the navigation bar)
- Edit WV return
- Subtractions from Income
Additional Information
For a full list of income subtractions, please see West Virginia's tax booklet.