The following types of income may be subtracted from West Virginia state returns if the taxpayer is eligible.
Interest Exempt from West Virginia - Line 27
Enter the interest included in your Federal Adjusted Gross Income that is exempt from state income tax.
Police/Fireman Retirement income included in Federal AGI - Line 29
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 30
Taxable amount reported on federal return from Armed Forces, Reserves and National Guard.
Certain assets held by subchapter S Corporation bank - line 33
"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)
Teachers Retirement included in Federal AGI - Line 31
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 31
Taxable amount of retirement income reported on federal return. Not to exceed $2,000.
Active Duty Military Pay - Line 34
Military income received while a on active duty as a member of the National Guard or Armed Forces Reserves.
Active Military Separation - Line 35
If you were on active duty for 30 continuous days prior to separation, enter the amount of active duty pay received.
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 36
Amount reported on federal return, Schedule 1 Line 1.
Contributions to West Virginia Prepaid Tuition Trust Fund - Line 37
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 38
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 39
IRC 1341 Repayments - Line 40
Repayments made under the claim of right IRC 1341. The repayments must be greater than $3000 to qualify for this subtraction.
Autism Modification - Line 41
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 42
To take this deduction on a West Virginia return, an annual statement or equivalent document must be attached.
West Virginia Jumpstart Savings Program - Line 43
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 44
Include copy of IRS 8996
Senior Citizen or Disability Deduction - Line 46
Must be at least age 65 OR certified as permanently and totally disabled to qualify for the subtraction.
Surviving Spouse Deduction - Line 47
Surviving spouse may claim a one time subtraction from income up to $8,000.
- Decedent must be 65 years of age or older Or permanently 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
For a full list of income subtractions, please see West Virginia's tax booklet.